diff --git a/data/external/income_resources_ce1/assemble_registry.py b/data/external/income_resources_ce1/assemble_registry.py new file mode 100644 index 00000000..d2d92190 --- /dev/null +++ b/data/external/income_resources_ce1/assemble_registry.py @@ -0,0 +1,74 @@ +"""Assemble CE1 research fragments; verify source hashes before writing JSON. + +Run with the clone's virtual-environment Python from the repository root. +The fragments retain the research work split; coverage_rules.json is the +single runtime input. This script fetches nothing. +""" + +import json +from pathlib import Path + +from populace_dynamics.income_resources.coverage_rules import ( + CAPTURE_DIRECTORY, + SCHEMA_VERSION, + CoverageRegistry, +) + + +def build(root: Path | None = None) -> str: + """Validate fragments and return the complete canonical registry text.""" + root = Path(root) if root is not None else Path(__file__).resolve().parent + + def read(name): + return json.loads((root / name).read_text()) + + rules = [] + for name in ( + "government_rules.json", + "se_rules.json", + "other_rules.json", + "se_modifier_rules.json", + ): + rules.extend(read(name)) + thresholds = [] + for name in ( + "thresholds_government.json", + "thresholds_se.json", + "thresholds_other.json", + ): + thresholds.extend(read(name)) + ret = read("earnings_test_root.json") + ret["self_employment_guidance"] = read("earnings_test_se.json") + ret["historical_research"] = read("ret_history_government.json") + ret["definition_modifier_research"] = read("ret_history_modifiers.json") + raw = { + "schema_version": SCHEMA_VERSION, + "income_years": [1968, 2026], + "rules": rules, + "thresholds": thresholds, + "earnings_test": ret, + "table_definitions": read("table_definitions_root.json"), + "scope_status": "partial_statutory_registry_open_histories_refuse", + "design": "docs/design/covered_earnings_v2.md", + "rare_exclusion_ruling": "open_no_reading_selected", + # Statutory conditions no family reads, so no residual reaches + # them (review r6 M-5). + "scope_gaps": read("scope_gaps.json"), + "open_questions": [ + {"rule_id": rule["rule_id"], "reason": rule["open_reason"]} + for rule in sorted(rules, key=lambda row: row["rule_id"]) + if rule["open_reason"] + ], + } + return CoverageRegistry.from_dict( + raw, capture_root=CAPTURE_DIRECTORY + ).to_json() + + +def main(): + root = Path(__file__).resolve().parent + (root / "coverage_rules.json").write_text(build(), encoding="utf-8") + + +if __name__ == "__main__": + main() diff --git a/data/external/income_resources_ce1/coverage_rules.json b/data/external/income_resources_ce1/coverage_rules.json new file mode 100644 index 00000000..fecec536 --- /dev/null +++ b/data/external/income_resources_ce1/coverage_rules.json @@ -0,0 +1,34658 @@ +{ + "design": "docs/design/covered_earnings_v2.md", + "earnings_test": { + "citations": [ + { + "authority": "42 U.S.C.403(f)(5), assignment-pinned current text and amendment notes", + "capture": "lii_42usc403.html", + "location": "(f)(5)(A)\u2013(E); amendment notes 1965, 1980, 1983, 1989, 1990", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + }, + { + "authority": "42 U.S.C. 409(a), text captured 2026-10-24", + "capture": "lii_42_409.html", + "location": "(a)(1),(6)(B),(6)(C),(7)(B),(8)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + } + ], + "deeming_rule": { + "citation": { + "authority": "42 U.S.C.403(f)(5)(C)", + "capture": "lii_42usc403.html", + "location": "(f)(5)(C), first sentence", + "quote": "shall be deemed to be employment as so defined if the remuneration for such services is not includible", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + }, + "connective": "both", + "required_conditions": [ + { + "condition_id": "service_location_and_employee_status", + "fact_names": [ + "employee_self_or_mixed", + "place_of_work", + "active_us_military_service" + ], + "test": "Employee service within the United States, or service outside the United States in active United States military or naval service." + }, + { + "condition_id": "no_self_employment_double_count", + "fact_names": [ + "remuneration_in_self_employment" + ], + "test": "Remuneration is not includible in net earnings or net loss from self-employment." + } + ] + }, + "definition_modifier_research": { + "citations": [ + { + "authority": "Public Law 89-97, Social Security Amendments of 1965", + "capture": "govinfo_statute79_pg286_extract.pdf", + "location": "section 325(a)(1)-(2), (b), 79 Stat. 399; original PDF page 114, extract page 2", + "sha256": "183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129" + }, + { + "authority": "Text derivative of official Public Law 89-97", + "capture": "govinfo_statute79_pg286_extract.pdf.txt", + "location": "original PDF page 114 (extract page 2), printed 79 Stat. 399; pdftotext -layout derivative of the extract; extract and original hashes recorded in the manifest", + "sha256": "6def05d2d18afb13c3c67babfa61ca21fec567cb44437b94d41e2de9c7b90d63" + }, + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 201(a), (c), 97 Stat 107-109", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "42 USC 416, official 2024 United States Code section granule", + "capture": "uscode_2024_42_416.html", + "location": "416(l)(1)-(3); 1983 amendment note adds(l); no subsequent(l) amendment listed", + "sha256": "01d4f66dc81614c56bf5ed494102c291003ae116dd00b6b39575c9ceaaf07f19" + } + ], + "remaining_refusals": [ + { + "income_years": [ + 1968, + 1983 + ], + "reason": "Historical 409 retirement-payment exclusions and all plan-definition/transition interactions still require complete verification. The targeted 1984 transitions already recorded do not establish every earlier plan rule." + }, + { + "income_years": [ + 1968, + 2026 + ], + "reason": "RET contribution calculation continues refusing whenever any year-specific 411 eligible-concept/factor, 409 threshold, timing, age or church-income dependency is unverified. Closing original (D) and 416(l) does not establish the whole concept." + } + ], + "schema": "ce1.ret_modifiers.v1", + "status": "verified_definition_deltas_with_remaining_refusals", + "verified_changes": [ + { + "authority": "Public Law 89-97 section 325(a)(2), (b), 79 Stat 399", + "change_id": "ret_d_original_1965", + "citations": [ + { + "authority": "Public Law 89-97, Social Security Amendments of 1965", + "capture": "govinfo_statute79_pg286_extract.pdf", + "location": "section 325(a)(1)-(2), (b), 79 Stat. 399; original PDF page 114, extract page 2", + "sha256": "183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129" + }, + { + "authority": "Text derivative of official Public Law 89-97", + "capture": "govinfo_statute79_pg286_extract.pdf.txt", + "location": "original PDF page 114 (extract page 2), printed 79 Stat. 399; pdftotext -layout derivative of the extract; extract and original hashes recorded in the manifest", + "sha256": "6def05d2d18afb13c3c67babfa61ca21fec567cb44437b94d41e2de9c7b90d63" + } + ], + "effective_taxable_year_begin_after": "1964-12-31", + "enactment_date": "1965-07-30", + "original_b_baseline": "Section 325(a)(1) excludes 211(c)(1), (4), (5) from the ordinary definition and adds the D gross-income exclusion; this 1965 baseline does not verify every intervening amendment of B.", + "registry_income_years_before_1978_replacement": [ + 1968, + 1977 + ], + "replaces_prior_refusal": "Original 1965 (D) text is now obtained and verified; do not continue listing its absence as an unresolved dependency.", + "rules": { + "copyright_or_patent_royalties": { + "age_condition": "Attained age 65 on or before the last day of the taxable year.", + "effect": "Exclude such royalties from gross income for RET NESE/net-loss computation.", + "personal_effort_condition": "Property to which the copyright or patent relates was created by the individual own personal efforts.", + "property_timing_condition": "Copyright or patent obtained before the taxable year in which the individual attained age 65.", + "secretary_finding": "Shows to the satisfaction of the Secretary that the royalties and property meet the statutory conditions." + } + } + }, + { + "age_reference": "Applicable individual retirement age; year attaining early retirement age and benefit type determine the schedule, not income year alone.", + "authority": "Public Law 98-21 section 201(a), (c), 97 Stat 107-109; 42 USC 416(l)", + "before_dependent_reference": "Original 1965 (D) used age 65; the 1983 act replaces the age reference with 416(l), subject to its amendment/effective history already recorded in ret_history_government.", + "change_id": "ret_416l_retirement_age_schedule", + "citations": [ + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 201(a), (c), 97 Stat 107-109", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "42 USC 416, official 2024 United States Code section granule", + "capture": "uscode_2024_42_416.html", + "location": "416(l)(1)-(3); 1983 amendment note adds(l); no subsequent(l) amendment listed", + "sha256": "01d4f66dc81614c56bf5ed494102c291003ae116dd00b6b39575c9ceaaf07f19" + } + ], + "early_retirement_age_by_benefit_type": { + "husband": 62, + "old_age": 62, + "widow": 60, + "widower": 60, + "wife": 62 + }, + "enactment_date": "1983-04-20", + "replaces_prior_refusal": "Full 416(l) schedule and absence of later listed (l) amendments are verified; the prior fragment dependency on unreconstructed 416(l) history is answered.", + "retirement_age_schedule": [ + { + "early_retirement_age_year_end": 1999, + "retirement_age_months": 780 + }, + { + "base_age_months": 780, + "early_retirement_age_year_end": 2004, + "early_retirement_age_year_start": 2000, + "increment_base_year": 1999, + "increment_months_per_year": 2 + }, + { + "early_retirement_age_year_end": 2016, + "early_retirement_age_year_start": 2005, + "retirement_age_months": 792 + }, + { + "base_age_months": 792, + "early_retirement_age_year_end": 2021, + "early_retirement_age_year_start": 2017, + "increment_base_year": 2016, + "increment_months_per_year": 2 + }, + { + "early_retirement_age_year_start": 2022, + "retirement_age_months": 804 + } + ] + } + ] + }, + "disregarded_wage_limits": [ + { + "aggregation": "person_year", + "component_threshold": false, + "concept": "annual contribution and benefit maximum", + "paragraph": "409(a)(1)" + }, + { + "aggregation": "employer_employee_year", + "component_threshold": true, + "concept": "domestic cash remuneration threshold", + "paragraph": "409(a)(6)(B)" + }, + { + "aggregation": "employer_employee_year", + "component_threshold": true, + "concept": "casual nonbusiness cash remuneration threshold", + "paragraph": "409(a)(6)(C)" + }, + { + "aggregation": "employer_employee_year_or_employer_year", + "component_threshold": true, + "concept": "agricultural cash remuneration gates", + "paragraph": "409(a)(7)(B)" + }, + { + "aggregation": "employer_employee_year", + "component_threshold": true, + "concept": "statutory homeworker cash remuneration threshold", + "paragraph": "409(a)(8)" + } + ], + "earnings_equation": "wages_for_services_in_year + net_earnings_from_self_employment - net_loss_from_self_employment", + "gross_income_exclusions_D": [ + { + "clause": "403(f)(5)(D)(i)", + "conditions": [ + "attained statutory retirement age by last day of taxable year", + "royalties from copyright/patent obtained before taxable year of attaining that age", + "property created by own personal effort", + "facts shown to satisfaction of Commissioner" + ], + "excluded": "such royalties" + }, + { + "clause": "403(f)(5)(D)(ii)", + "conditions": [ + "entitled to title II benefits other than disability insurance or disabled-child benefits", + "receipt in year after initial entitlement year", + "income not attributable to services after initial entitlement month", + "facts shown to satisfaction of Commissioner" + ], + "excluded": "such other income" + } + ], + "historical_refusal": "Current concept is documented; historical \u00a7403(f)(5) effective-date reconstruction is incomplete. Do not apply current text to earlier income years by assumption.", + "historical_research": { + "citations": [ + { + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42usc403.html", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + }, + { + "authority": "42 U.S.C. 411, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42_411.html", + "location": "1987 and 1990 amendments; effective-date notes for Public Laws 100-203 and 101-508", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 409, LII capture 2026-10-24", + "capture": "lii_42_409.html", + "location": "1989 reorganization amendment notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "Public Law 96-473, 94 Stat. 2263 (1980)", + "capture": "statute_94_pg2263.pdf", + "location": "section 3, printed page 2264", + "sha256": "06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4" + }, + { + "authority": "Public Law 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 201, printed pages 107-109; section 324(c)(4) and(d), printed pages 125-126", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "26 U.S.C. 3121, Office of Law Revision Counsel release 119-120", + "capture": "uscode_119_120_26_3121.html", + "location": "Effective Date of 1983 Amendment, section 324(d) as amended by Public Law 98-369 section 2662(f)(2)", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + } + ], + "remaining_refusals": [ + { + "income_years": [ + 1968, + 1983 + ], + "reason": "Ordinary historical 409 retirement-payment exclusions and all plan specific transition cases must be verified before producing those components' RET contributions." + }, + { + "income_years": [ + 1968, + 2026 + ], + "reason": "This file verifies targeted amendments rather than every interaction with year-specific 411 eligible concepts/factors, 409 thresholds, 416(l) age facts, and church employee rules. Use the complete per-year registry and refuse if any needed component fact or legal history remains open." + } + ], + "schema": "ce1.ret_history.v1", + "status": "verified_deltas_with_explicit_remaining_refusals", + "verified_changes": [ + { + "authority": "Public Law 96-473 section 3(a)-(b)", + "change_id": "ret_d_post_entitlement_income_1978", + "citation": { + "authority": "Public Law 96-473, 94 Stat. 2263 (1980)", + "capture": "statute_94_pg2263.pdf", + "location": "section 3, printed page 2264", + "sha256": "06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4" + }, + "effective_benefit_month_after": "1977-12", + "effective_taxable_year_end_after": "1977-12-31", + "enactment_date": "1980-10-19", + "historical_note": "The legal effect reaches 1978 despite enactment in 1980. Do not use an ordinary 1980 effective start rule.", + "rules": { + "copyright_or_patent_royalties": { + "age_condition_in_1980_text": "Attained age 65 on or before last day of taxable year.", + "effect": "Exclude qualifying royalties from gross income.", + "property_condition": "Copyright or patent obtained before the taxable year in which that age was attained; property created by the individual's own personal efforts." + }, + "other_post_entitlement_income": { + "effect": "Exclude qualifying income from gross income.", + "entitlement_condition": "Entitled to Title II insurance benefits other than disability insurance under 423 or disabled child benefits under 402(d).", + "receipt_condition": "Income received in a year after the initial year of entitlement.", + "service_condition": "Income is not attributable to services performed after the initial entitlement month." + } + } + }, + { + "age_parameter": "Use the individual's applicable 416(l) retirement age. Section 201 introduced a cohort-dependent age, remaining 65 for early retirement age attained before 2000. No flat income-year-only increase is inferred.", + "authority": "Public Law 98-21 section 201(c)(1)(B), clarified by Public Law 98-369 section 2662(c)(1)", + "change_id": "ret_d_retirement_age_reference", + "citations": [ + { + "authority": "Public Law 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 201, printed pages 107-109; section 324(c)(4) and(d), printed pages 125-126", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42usc403.html", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + } + ], + "dependency_resolution": { + "change_id": "ret_416l_retirement_age_schedule", + "fragment": "ret_history_modifiers.json", + "scope": "The full schedule and current subsection amendment history are verified; benefit type and early-retirement-age year remain individual trigger facts.", + "status": "verified" + }, + "effect": "Replaces age 65 in 403(f)(5)(D)(i) with retirement age as defined in 416(l).", + "enactment_date": "1983-04-20" + }, + { + "authority": "Public Law 98-21 section 324(c)(4), subject to 324(d) as amended", + "change_id": "ret_c_retirement_payments_1984", + "citations": [ + { + "authority": "Public Law 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 201, printed pages 107-109; section 324(c)(4) and(d), printed pages 125-126", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "26 U.S.C. 3121, Office of Law Revision Counsel release 119-120", + "capture": "uscode_119_120_26_3121.html", + "location": "Effective Date of 1983 Amendment, section 324(d) as amended by Public Law 98-369 section 2662(f)(2)", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42usc403.html", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + } + ], + "effect": "Adds the express two-part exclusion from RET wages: retirement-account payments and specified payments upon/after retirement termination. This compensates for changes to the ordinary 409 wage exclusions; earlier retirement-payment exclusion is not inferred absent the historical 409 text.", + "effective_remuneration_paid_after": "1983-12-31", + "general_transition": "For remuneration paid after 1983 that would have been taken into account before 1984 under the amended rules, take into account when paid or, at payor election, the time appropriate under the hypothetical earlier rule (324(d)(1) as amended).", + "statutory_transition_cases": [ + { + "conditions": [ + "Employer contributions made during 1984 attributable to services during 1983.", + "Qualified cash or deferred arrangement under 401(k).", + "Under arrangement terms in effect March 24, 1983, employee elects before January 1, 1984 and employer identifies amount before January 1, 1984." + ], + "effect": "Section 324 amendments do not apply to the specified contributions.", + "name": "qualified_cash_deferred_1984_contributions" + }, + { + "conditions": [ + "Agreement in existence March 24, 1983 between individual and specified nonqualified deferred compensation plan.", + "Plan is not one to which 457(a) applies." + ], + "effect": "Section 324 amendments other than its FUTA subsection apply with respect to individual services after December 31, 1983, rather than indiscriminately to every payment after 1983.", + "name": "pre_march_24_1983_nonqualified_deferred_agreement" + } + ] + }, + { + "authority": "Public Law 101-239 section 10208(d)(2)(A)(ii), (vi)", + "change_id": "ret_409_citation_renumbering_1989", + "citations": [ + { + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42usc403.html", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + }, + { + "authority": "42 U.S.C. 409, LII capture 2026-10-24", + "capture": "lii_42_409.html", + "location": "1989 reorganization amendment notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + } + ], + "effect": "Technical cross-reference reorganization; preserve the old and new paragraph names rather than treating this as a new earnings threshold.", + "enactment_date": "1989-12-19", + "paragraph_aliases": [ + { + "after": "409(a)(1)", + "before": "409(a)", + "concept": "Annual maximum" + }, + { + "after": "409(a)(6)(B)", + "before": "409(g)(2)", + "concept": "Domestic cash remuneration limit" + }, + { + "after": "409(a)(6)(C)", + "before": "409(g)(3)", + "concept": "Nonbusiness casual cash remuneration limit" + }, + { + "after": "409(a)(7)(B)", + "before": "409(h)(2)", + "concept": "Agricultural cash remuneration limits" + }, + { + "after": "409(a)(8)", + "before": "409(j)", + "concept": "Homeworker cash remuneration limit" + }, + { + "after": "409(a)(11)(B)", + "before": "409(m)(2)", + "concept": "Plan reference within the special retirement-payment exclusion" + } + ] + }, + { + "authority": "Public Law 100-203 section 9022(a), (c)", + "change_id": "director_timing_1988_1990", + "citation": { + "authority": "42 U.S.C. 411, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42_411.html", + "location": "1987 and 1990 amendments; effective-date notes for Public Laws 100-203 and 101-508", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + "effect": "Director income is deemed derived and received in the service year when services are performed, regardless of later payment, except payment actually received before that year. RET inherits this timing through 403(f)(5)(B)'s 411 reference; the deeming was then also located in the self-employment definition.", + "effective_services_taxable_year_begin_before": "1991-01-01", + "effective_services_taxable_year_begin_on_or_after": "1988-01-01", + "location_in_law": "Then final undesignated paragraph of 411(a)." + }, + { + "authority": "Public Law 101-508 section 5123(a)-(b)", + "change_id": "director_timing_ret_only_1991", + "citations": [ + { + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42usc403.html", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + }, + { + "authority": "42 U.S.C. 411, assignment-pinned LII capture 2026-10-21", + "capture": "lii_42_411.html", + "location": "1987 and 1990 amendments; effective-date notes for Public Laws 100-203 and 101-508", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "effect": "Moves the director timing paragraph from 411(a) to 403(f)(5)(E), and narrows its language to net earnings from self-employment for purposes of 403. This is not the first year in which director timing affects RET.", + "effective_services_taxable_year_begin_after": "1990-12-31", + "location_in_law": "403(f)(5)(E)" + } + ] + }, + "history_locators": [ + { + "act": "P.L.89-97\u00a7325(a)", + "change": "added(D) royalty exclusion", + "year": 1965 + }, + { + "act": "P.L.96-473\u00a73(a)", + "change": "expanded(D) to other deferred income", + "year": 1980 + }, + { + "act": "P.L.98-21\u00a7324(c)(4)", + "change": "added special retirement wage exclusions", + "year": 1983 + }, + { + "act": "P.L.101-239\u00a710208(d)(2)", + "change": "renumbered 409 cross references", + "year": 1989 + }, + { + "act": "P.L.101-508\u00a75123(a)", + "change": "moved director timing sentence from 411(a) to 403(f)(5)(E)", + "year": 1990 + } + ], + "income_year_support": [ + 1968, + 2026 + ], + "refusal_reasons": [ + "RET_WAGE_ELIGIBILITY_UNRESOLVED", + "RET_REMUNERATION_TYPE_UNRESOLVED", + "RET_SE_FACTS_UNRESOLVED" + ], + "retirement_exclusions": [ + "403(f)(5)(C)(i): payment on account of retirement, including employer insurance,annuity or fund payments to employee/dependents", + "403(f)(5)(C)(ii): employer payments on/after termination because of retirement after plan-specified age" + ], + "self_employment": { + "church_employee_income": "411(i)(1) includes gross church employee income with no deductions and excludes it and associated deductions from the other unit. \u00a7411(a)(11) remains applicable after that separation (\u00a7411(i)(3)); RET factor exceptions in POMS are recorded separately.", + "disregarded_trade_or_business_exclusions": [ + "411(c)(1)", + "411(c)(4)", + "411(c)(5)" + ], + "reason": "411(b)(2) and(i)(2) define self-employment income;403(f)(5)(B) uses net earnings/net loss.", + "reference": "42 U.S.C.411", + "thresholds_apply": false + }, + "self_employment_guidance": { + "church_employee_income": { + "cap_applied_for_RET": false, + "church_100_floor_applied_for_RET": false, + "eligible_concept": "gross church employee income under 411(i), unreduced by business expenses; then 411(a)(11) deduction where applicable", + "historical_1984_1985": { + "RET_dependency_status": "historical 403(f)(5) reconstruction remains subject to the registry concept accessor refusals", + "coverage_floor_cases_not_RET_floors": true, + "ordinary_losses_may_offset_qualifying_church_remuneration": true, + "rule_id": "se_units_1984_1985" + }, + "ordinary_losses_offset_church_unit": false, + "other_400_floor_applied_for_RET": false, + "threshold_reason": "403(f)(5)(B) uses net earnings/net loss, not 411(b) self-employment income" + }, + "citations": [ + { + "authority": "42 USC 403(f)(5)", + "capture": "lii_42usc403.html", + "location": "403(f)(5)(A), (B), (D)", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a" + }, + { + "authority": "42 USC 411", + "capture": "lii_42_411.html", + "location": "411(a)(11), (b)(2), (i)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "SSA POMS RS 02505.055", + "capture": "poms_rs_02505055.html", + "location": "B.1 How to Count NESE; B.4 How to Count Net Loss", + "sha256": "46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89" + } + ], + "concept_id": "ret_self_employment_earnings", + "factor_history": [ + { + "citation": { + "authority": "Public Law 98-21", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "124(c)(3), (d)(2):411(a)(11) deduction begins taxable years after 1989", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + "effective_end": "1989-12-31", + "effective_start": "1968-01-01", + "negative_net_loss_factor": { + "denominator": 1, + "numerator": 1 + }, + "positive_profit_factor": { + "denominator": 1, + "numerator": 1 + } + }, + { + "below_400_named_options": [ + { + "citation": { + "authority": "42 USC 411", + "capture": "lii_42_411.html", + "location": "411(a)(11), 411(b)(2)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + "description": "Read 411(a)(11) deduction as applying to positive net earnings regardless of the separate 411(b)(2) self-employment-income floor; design 2.3 states the 400 floor does not apply to RET.", + "name": "411_a_11_uniform_positive_profit_factor" + }, + { + "citation": { + "authority": "SSA POMS RS 02505.055", + "capture": "poms_rs_02505055.html", + "location": "B.1", + "sha256": "46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89" + }, + "description": "POMS says deduction is not applied when resulting amount is less than 400; actual net profit is earnings for deduction purposes.", + "name": "poms_below_400_unreduced_profit", + "quote": "However, the deduction is not applied to net profit when the resulting amount is less than $400. In this case the actual new profit is the earnings for deduction purposes." + } + ], + "citation": { + "authority": "SSA POMS RS 02505.055", + "capture": "poms_rs_02505055.html", + "location": "B.1, B.4", + "sha256": "46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89" + }, + "effective_end": "2026-12-31", + "effective_start": "1990-01-01", + "negative_net_loss_factor": { + "denominator": 1, + "numerator": 1 + }, + "positive_profit_factor": { + "denominator": 10000, + "numerator": 9235 + } + } + ], + "ministerial_service": { + "1402_e_exempt_earnings_still_RET_net_earnings": true, + "ignore_trade_or_business_exclusions": [ + "411(c)(1)", + "411(c)(4)", + "411(c)(5)" + ], + "religious_sect_411_c_6_exclusion": "not among exceptions waived by 403(f)(5)(B)(i); establish underlying facts" + }, + "reference_years": "income/taxable years, never interview years", + "rounding": { + "RET_deduction_rounding": "POMS B.1 says round SEI to next lowest dollar when applying deductions under earnings test; do not infer intermediate component rounding", + "coverage_base_factor_rounding": "none prescribed in 411(a)(11); exact rational arithmetic", + "earnings_record_posting_rounding": { + "citation": { + "authority": "SSA POMS RM03846.035", + "capture": "poms_rm_03846035.html", + "location": "introductory paragraphs and A-B", + "sha256": "746364a9dbe3c128bca49c52fef1badb5a747ab8b823576e6cd04184a4d4681f" + }, + "processing_effective_date": "1969-08-01", + "rule": "Calendar-year SEI established/adjusted is increased to next higher dollar except maximum; an earnings-record posting convention, not automatically coverage-base arithmetic" + } + }, + "source_disagreements": [ + { + "named_options": [ + "411_a_11_uniform_positive_profit_factor", + "poms_below_400_unreduced_profit" + ], + "question": "RET_FACTOR_BELOW_400", + "status": "open_no_choice" + }, + { + "citation": { + "authority": "SSA POMS RS 01803.001", + "capture": "poms_rs_01803001.html", + "location": "policy paragraph", + "sha256": "cf33240a5532ef036077fffd9c3933dbd5b68d59f7a1525fb89e88e069d07ccb" + }, + "description": "POMS RS 01803.001 calls the deduction legislation OBRA 1989 but prints Public Law 98-21; actual Public Law 98-21 section 124(c)(3), (d)(2) amended 411 and made deduction effective 1990. Keep primary statutory citation.", + "named_options": [ + { + "citation": { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 124(c)(3), 97 Stat 90; section 124(d)(2), 97 Stat 91", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + "name": "Social_Security_Amendments_of_1983", + "status": "operational_primary_source" + }, + { + "citation": { + "authority": "SSA POMS RS 01803.001", + "capture": "poms_rs_01803001.html", + "location": "policy paragraph", + "sha256": "cf33240a5532ef036077fffd9c3933dbd5b68d59f7a1525fb89e88e069d07ccb" + }, + "name": "POMS_OBRA_1989_label", + "status": "incorrect_guidance_label_retained" + } + ], + "operational_option": "Social_Security_Amendments_of_1983", + "question": "POMS_RS01803001_ACT_LABEL", + "resolution_citation": { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 124(c)(3), 97 Stat 90; section 124(d)(2), 97 Stat 91", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + "status": "resolved_by_primary_amending_act" + } + ] + }, + "status": "current_text_verified_historical_effective_dates_open", + "timing_E": "Corporate-director net earnings are deemed derived/received when services performed, regardless of later receipt; exception where paid and received before that service year." + }, + "income_years": [ + 1968, + 2026 + ], + "open_questions": [ + { + "reason": "Exact applicability of Public Law 99-272 section 13303(c)(2), as corrected by Public Law 100-647 section 8016(a)(4), and its interaction with earlier retroactive fishing provisions remains unverified. The current crew-size disagreement is settled by Public Law 104-188 but does not settle these earlier dependencies.", + "rule_id": "fishing_crew_share_service_1968" + }, + { + "reason": "COMMUNITY_INCOME_EDWARDS_PROCEDURE_UNVERIFIED: current RS 01802.400 states that section 425 replaced the Edwards court-order procedure and obsolete RS 01802.410 through .470; their pre-amendment allocation procedure is not captured.", + "rule_id": "se_community_income_1980_2004_open" + }, + { + "reason": "FOREIGN_911_PRE1973_HISTORY_UNVERIFIED: the general override begins only after 1972; earlier underlying 911 text has not been obtained.", + "rule_id": "se_foreign_income_1968_1972_open" + }, + { + "reason": "FOREIGN_911_1982_1983_QUALIFIER_UNVERIFIED: the amending act is obtained but the contemporaneous 911(d)(1)(B) definition has not been independently verified.", + "rule_id": "se_foreign_income_1982_1983" + }, + { + "reason": "HEALTH_INSURANCE_PRE1987_HISTORY_UNVERIFIED: the later 162(l)/(m) provision has a verified 1987 start, but earlier treatment under other provisions is not fully reconstructed.", + "rule_id": "se_health_insurance_1968_1986" + }, + { + "reason": "POSSESSIONS_931_HISTORY_UNVERIFIED: before Pub. L. 100-203 (enacted 1987-12-22), former 411(a)(7) and (a)(8) applied the former section 931 and 932 possessions rules, whose operative text is not captured. Section 9023 states no effective date, so whether its replacement reaches days before enactment is not established.", + "rule_id": "se_possessions_931_history_open" + }, + { + "reason": "CHURCH_SECT_1986_EFFECTIVE_BOUNDARY_UNVERIFIED: the captured notes identify section 1882(a) restriction and separately date subsection (b). The operative taxable-year start for subsection (a) is not established by these captures.", + "rule_id": "se_religious_sect_1986_1989" + }, + { + "reason": "TERRITORIAL_GOVERNMENT_HISTORY_UNVERIFIED: POMS dates and selected exceptions are pinned, but the complete family still requires the historical governor-certification records under Public Law 86-778 section 103(v), federal-retirement exceptions, independent 410(a) exclusions, and CNMI pre-1987/2012 transition authorities. The verified subcases must not imply that every territorial government record is classified.", + "rule_id": "state_local_territories_history_open" + } + ], + "rare_exclusion_ruling": "open_no_reading_selected", + "rules": [ + { + "cases": [ + { + "case_id": "noncash_remuneration", + "consequence": "noncovered", + "description": "Before SSR 95-3P (1995-08-07) SSA excluded noncash transfers from agricultural wages (POMS RS 01402.020 A); 409(a)(7)(A).", + "precedence": 1, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash, including commodity transfers" + } + } + ], + "citations": [ + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "1987 amendment note for former day test", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 409 (LII capture, text and historical notes)", + "capture": "lii_42_409.html", + "location": "409(a)(7)(A)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "SSA POMS RS 01402.020", + "capture": "poms_rs_01402020.html", + "location": "A", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + }, + { + "authority": "SSA POMS RS 01402.020", + "capture": "poms_rs_01402020.html", + "location": "C.2", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + } + ], + "consequence": "covered_above_threshold", + "description": "Agricultural cash wages are covered if one employer pays the employee at least $150 in the calendar year, or the employee works for that employer at least 20 days for cash pay computed on a time basis. Noncash remuneration is excluded. Regime began in 1957; foreign temporary agricultural workers have their own exclusion.", + "effective_end": "1987-12-31", + "effective_start": "1968-01-01", + "family": "agricultural_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "all_cash_covered_when_test_met": true, + "condition_cases": { + "all_cash_covered_when_test_met": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_time_days" + ] + }, + "coverage_any_of": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_time_days" + ] + } + }, + "coverage_any_of": [ + "employee_cash_at_least_150", + "at_least_20_days_and_cash_pay_computed_on_time_basis" + ], + "effective_basis": "payment_date", + "effective_basis_description": "Remuneration for agricultural labor paid on or before December 31, 1987. Pub. L. 100-203 section 9002(c), as the 42 U.S.C. 409 notes summarize it, makes the section 9002(a) amendment \"applicable with respect to remuneration for agricultural labor paid after Dec. 31, 1987\".", + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_time_days" + ], + "unread_trigger_facts": { + "agricultural_service": "Entry fact of the family (the service is agricultural labor). The row's only exclusion, 409(a)(7)(A) noncash pay, reads the medium of pay, not the kind of farm work, and no seasonal hand-harvest exception exists before 1988: Pub. L. 100-647 section 8017(a) took effect \"as if included in amendments made by section 9002\" of Pub. L. 100-203, which applies to agricultural pay \"paid after Dec. 31, 1987\" (lii_42_409.html notes).", + "amount": "The cash amount the $150 one-employer test compares (threshold agricultural_employee_cash, employer_employee_year).", + "month_or_exposure": "The calendar-year window and the count of days worked that the 20-day alternative compares (threshold agricultural_time_days, whose eligible concept carries the cash-pay-on-a-time-basis condition).", + "reporting_unit": "The employer-employee unit the cash and day tests aggregate over (both thresholds are employer_employee_year); no exclusion depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "IRS Publications 15 and 225 and foreign-agricultural-worker guidance explain thresholds and exemptions; no excluded-population bound was located.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov/crs-product" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "GAO GGD-75-53 gives broad historical agricultural-worker totals and coverage rules without establishing the population excluded by the registry thresholds; other results concern collective bargaining. The congress.gov/crs-product search domain was blocked by robots.txt.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS RS 01402.025, SL 30001.357 and RS 00301.320 give legal guidance without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "BLS Agricultural Workers and NAICS 115 pages describe occupations or industries without identifying workers excluded by the remuneration tests.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs agricultural employees noncovered coverage statistics -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "ORES search returned state/local noncoverage research, historical agricultural unemployment-insurance articles and restricted source snippets. No applicable bound was established; restricted pages were not opened.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "agricultural wages \"social security\" exemption prevalence (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned farmer guidance, broad SOI publications and general TIGTA employment-tax reports; no bound for this agricultural exclusion was established.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Agricultural cash pay is wages once one of the cash tests is met; apply the other families." + }, + "rule_id": "agricultural_service_1968", + "trigger_facts": [ + "agricultural_service", + "amount", + "cash_remuneration", + "month_or_exposure", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "cash_equivalent_transfer_before_1995_08_07", + "consequence": "noncovered", + "description": "POMS RS 01402.020 A: before SSA Ruling 95-3P, published August 7, 1995, SSA excluded noncash transfers from wages.", + "precedence": 1, + "when": { + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "services_performed_date": "before 1995-08-07" + } + }, + { + "case_id": "seasonal_hand_harvest_under_150", + "consequence": "noncovered", + "description": "409(a)(7)(B): the $2,500 employer-expenditure test \"shall not apply in determining whether remuneration paid to an employee constitutes \u201cwages\u201d under this section if such employee (I) is employed as a hand harvest laborer\" and meets the piece-rate, commuting and 13-week conditions; POMS RS 01402.025 excludes such an employee's cash payments of less than $150. A seasonal worker paid $150 or more takes the residual, where the $150 test passes.", + "precedence": 2, + "when": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment; commutes daily from his permanent residence to the farm on which he is so employed; and has been employed in agriculture less than 13 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is less than $150" + } + }, + { + "case_id": "cash_equivalent_transfer_from_1995_08_07", + "consequence": "covered_above_threshold", + "description": "Apply the cash-wage tests to cash-equivalent transfers under POMS RS 01402.020 A and D.2-D.3. D.2 lifts the 409(a)(7)(A) noncash exclusion: \"if a bona fide transfer of the noncash medium from the employer to the employee has not occurred and the transaction is, in economic reality, equivalent to a payment in cash, the wage exclusion does not apply\".", + "overrides": [ + "genuine_noncash_with_dominion" + ], + "precedence": 3, + "when": { + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "services_performed_date": "on or after 1995-08-07" + } + }, + { + "case_id": "genuine_noncash_with_dominion", + "consequence": "noncovered", + "description": "409(a)(7)(A) excludes \"Remuneration paid in any medium other than cash for agricultural labor\", and POMS RS 01402.020 A counts \"lodging, food, clothing, agricultural or horticultural commodities\" among such in-kind payments. A bona fide commodity transfer and lodging or meals given in kind both stay outside agricultural cash wages. The two cash-equivalent cases rank above this one, so a transfer that is in economic reality a cash payment reaches them first.", + "precedence": 4, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 51 (2023)", + "capture": "ce1c_irs_pub51_2023_extract.pdf", + "location": "extract page 3 (original PDF page 12), left column, Gavrielle/Dan example explicitly concerning 2022", + "sha256": "11287deef144e898a4775403ce4a09d990215cda19c112688a55e3aac9f74f47" + }, + { + "authority": "IRS Publication 51 (2023), pinned text derivative", + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "location": "text of extract page 3 (original PDF page 12), left column, employee share of taxes paid by employer; explicit 2022 transaction", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1" + }, + { + "authority": "IRS Publication 15 (2026)", + "capture": "irs_pub15_2026.html", + "location": "Social Security and Medicare Taxes; employee portion paid by employer; Gavrielle/Dan example, explicit 2026 transaction", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4" + }, + { + "authority": "42 U.S.C. 409, pinned Code republication with amendment/effective-date notes; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(5)(A), employer-paid employee FICA for agricultural/domestic service", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(7)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(7)(A)", + "quote": "(7) (A) Remuneration paid in any medium other than cash for agricultural labor ;", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "capture": "lii_42_409.html", + "location": "409(a)(7)(B)", + "quote": "except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes \u201cwages\u201d under this section if such employee (I) is employed as a hand harvest laborer", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "SSA POMS RS 01402.020", + "capture": "poms_rs_01402020.html", + "location": "A, in-kind payments", + "quote": "This noncash remuneration, generally referred to as in-kind payments, includes lodging, food, clothing, agricultural or horticultural commodities such as livestock, grain and milk products, and other noncash items.", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + }, + { + "authority": "SSA POMS RS 01402.020", + "capture": "poms_rs_01402020.html", + "location": "A; C.1; D.1-D.3; F Examples 1-3", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + }, + { + "authority": "SSA POMS RS 01402.020", + "capture": "poms_rs_01402020.html", + "location": "D.2, equivalent to cash", + "quote": "Although Section 209(a)(7)(A) of the Act excludes from the definition of wages remuneration paid in any medium other than cash for agricultural labor, if a bona fide transfer of the noncash medium from the employer to the employee has not occurred and the transaction is, in economic reality, equivalent to a payment in cash, the wage exclusion does not apply.", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + }, + { + "authority": "SSA POMS RS 01402.025", + "capture": "poms_rs_01402025.html", + "location": "Policy; statutory seasonal conditions", + "sha256": "de0c04135c4b30f85f395607ee4c84700ae70ea6a5620673fef1259fc1e59acf" + }, + { + "authority": "POMS RS 01402.025", + "capture": "poms_rs_01402025.html", + "location": "seasonal agricultural employees", + "quote": "we exclude cash payments of less than $150 from wages to a seasonal agricultural employee", + "sha256": "de0c04135c4b30f85f395607ee4c84700ae70ea6a5620673fef1259fc1e59acf" + } + ], + "consequence": "covered_above_threshold", + "description": "Agricultural cash wages count if employee receives at least $150 from one employer in the calendar year or employer expenditures for agricultural labor reach $2,500 in the year. The employer-wide alternative does not apply to the specified seasonal hand-harvest employee paid on a customary piece-rate basis, commuting daily from a permanent residence, who worked in agriculture less than 13 weeks in the preceding year. Remuneration paid in any medium other than cash, such as lodging, food, clothing or commodities, is excluded. Before August 7, 1995, SSA excluded noncash transfers from wages; from that date an economically cash-equivalent noncash transfer is tested as cash wages, based on actual transfer and dominion-and-control facts.", + "effective_end": "2026-12-31", + "effective_start": "1988-01-01", + "family": "agricultural_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "all_cash_covered_when_test_met": true, + "condition_cases": { + "all_cash_covered_when_test_met": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_employer_payroll" + ] + }, + "coverage_any_of": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_employer_payroll" + ] + }, + "employer_paid_employee_fica_included_in_wages": { + "not_a_coverage_condition": "42 U.S.C. 409(a)(5)(A) takes the employee tax an employer pays without deduction out of wages, and that tax falls only on pay the cash tests already make wages (IRS Pub. 51 (2023): all farm cash wages are taxed \"if either of the two tests below is met\"). It sets the wage amount (Dan's box 3 shows $1,000.00, box 1 $1,076.50), not which case or residual applies." + }, + "seasonal_exception_facts": { + "cases": { + "seasonal_hand_harvest_under_150": [ + "agricultural_service", + "amount" + ] + } + } + }, + "coverage_any_of": [ + "employee_cash_at_least_150", + "employer_agricultural_expenditures_at_least_2500_unless_seasonal_exception" + ], + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 100-203 section 9002(c), as the 42 U.S.C. 409 notes summarize it, makes the section 9002(a) amendment \"applicable with respect to remuneration for agricultural labor paid after Dec. 31, 1987\".", + "employer_paid_employee_fica_included_in_wages": false, + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "ruling_effective_date_axis": { + "basis": "CE1's ruling: POMS RS 01402.020 A says certain noncash transfers are wages \"Effective August 7, 1995\" without naming the date that test keys to, so the date cases key to the service date, as the from-1995-08-07 case already did. The family's lookup axis is the payment date, since its 1988 boundary keys on remuneration paid after 1987.", + "named_options": { + "determination_date": "The ruling's date is tested against the date SSA determines the wages.", + "payment_date": "The ruling's date is tested against the payment date.", + "services_performed_date": "The ruling's date is tested against the date the services were performed." + }, + "operative": "services_performed_date" + }, + "seasonal_exception_facts": [ + "hand_harvest_laborer", + "customary_piece_rate_in_region", + "daily_commute_from_permanent_residence", + "agricultural_employment_prior_year_less_than_13_weeks" + ], + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_employer_payroll" + ], + "unread_trigger_facts": { + "month_or_exposure": "The calendar-year window over which the $150 and $2,500 tests aggregate (thresholds agricultural_employee_cash and agricultural_employer_payroll).", + "reporting_unit": "Selects the aggregation unit: employer_employee_year for the $150 test, employer_year for the $2,500 employer-expenditure test. The seasonal case states its $150 condition in its own amount text, so no case needs the unit." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "IRS Publications 15 and 225 and foreign-agricultural-worker guidance explain thresholds and exemptions; no excluded-population bound was located.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov/crs-product" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "GAO GGD-75-53 gives broad historical agricultural-worker totals and coverage rules without establishing the population excluded by the registry thresholds; other results concern collective bargaining. The congress.gov/crs-product search domain was blocked by robots.txt.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS RS 01402.025, SL 30001.357 and RS 00301.320 give legal guidance without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "BLS Agricultural Workers and NAICS 115 pages describe occupations or industries without identifying workers excluded by the remuneration tests.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs agricultural employees noncovered coverage statistics -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "ORES search returned state/local noncoverage research, historical agricultural unemployment-insurance articles and restricted source snippets. No applicable bound was established; restricted pages were not opened.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "agricultural wages \"social security\" exemption prevalence (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned farmer guidance, broad SOI publications and general TIGTA employment-tax reports; no bound for this agricultural exclusion was established.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Agricultural cash pay is wages once the $150 one-employer test or the $2,500 employer-expenditure test is met, subject to the seasonal hand-harvest exception; apply the other families." + }, + "rule_id": "agricultural_service_1988", + "trigger_facts": [ + "agricultural_service", + "amount", + "cash_remuneration", + "month_or_exposure", + "noncash_transfer_cash_equivalence", + "noncash_transfer_dominion_control", + "reporting_unit", + "services_performed_date" + ], + "worked_examples": [ + { + "calculation": "agricultural_cash_wages", + "citation": { + "authority": "IRS Publication 15 (2026)", + "capture": "irs_pub15_2026.html", + "location": "Social Security and Medicare Taxes; employee portion paid by employer; Gavrielle/Dan example, explicit 2026 transaction", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4" + }, + "example_id": "irs15_2026_gavrielle_dan_agricultural_wages", + "expected_rule_id": "agricultural_service_1988", + "expected_thresholds": { + "agricultural_employee_cash": 150, + "agricultural_employer_payroll": 2500 + }, + "income_year": 2026, + "income_year_basis": "published_transaction_year", + "published_inputs": { + "cash_wages_cents": 100000, + "employer_paid_employee_fica_cents": 7650 + }, + "published_outputs": { + "federal_income_tax_wages_cents": 107650, + "social_security_wages_cents": 100000 + }, + "source_edition_year": 2026, + "source_passage": "Gavrielle operates a small family fruit farm. Gavrielle employs day laborers in the picking season to allow Gavrielle time to get the crops to market. Gavrielle doesn\u2019t deduct the employees\u2019 share of social security and Medicare taxes from their pay; instead, Gavrielle pays it on their behalf. When Gavrielle prepares the employees\u2019 Forms W-2, Gavrielle adds each employee\u2019s share of social security and Medicare taxes that Gavrielle paid to the employee\u2019s wage income (box 1 of Form W-2), but doesn\u2019t include it in box 3 (social security wages) or box 5 (Medicare wages and tips). For 2026, Gavrielle paid Dan $1,000 during the year. Gavrielle enters $1,076.50 in box 1 of Dan\u2018s Form W-2 ($1,000 wages plus $76.50 social security and Medicare taxes paid for Dan). Gavrielle enters $1,000.00 in boxes 3 and 5 of Dan\u2019s Form W-2." + }, + { + "calculation": "agricultural_cash_wages", + "citation": { + "authority": "IRS Publication 51 (2023), pinned text derivative", + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "location": "text of extract page 3 (original PDF page 12), left column, employee share of taxes paid by employer; explicit 2022 transaction", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1" + }, + "example_id": "irs51_2023_gavrielle_dan_2022_wages", + "expected_rule_id": "agricultural_service_1988", + "expected_thresholds": { + "agricultural_employee_cash": 150, + "agricultural_employer_payroll": 2500 + }, + "income_year": 2022, + "income_year_basis": "published_transaction_year", + "published_inputs": { + "cash_wages_cents": 100000, + "employer_paid_employee_fica_cents": 7650 + }, + "published_outputs": { + "federal_income_tax_wages_cents": 107650, + "social_security_wages_cents": 100000 + }, + "source_edition_year": 2023, + "source_passage": "For 2022, Gavrielle paid Dan $1,000 during the year.", + "supporting_passages": [ + "Example. Gavrielle operates a small family fruit farm.", + "doesn't deduct the employees' share of social security", + "and Medicare taxes from their pay; instead, Gavrielle pays", + "Gavrielle enters $1,076.50 in box 1 of Dan's Form W-2", + "($1,000 wages plus $76.50 social security and Medicare", + "taxes paid for Dan). Gavrielle enters $1,000.00 in boxes 3", + "and 5 of Dan's Form W-2." + ] + }, + { + "calculation": "agricultural_commodity", + "citation": { + "authority": "SSA POMS RS 01402.020, revision June 12, 2024", + "capture": "poms_rs_01402020.html", + "location": "F, Example 1, employer sale with direct checks for employee share", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + }, + "example_id": "poms_2024_agricultural_cattle_cash_equivalent", + "expected_rule_id": "agricultural_service_1988", + "income_year": 2024, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "employee_exercises_dominion_and_control": false + }, + "published_outputs": { + "commodity_remuneration": "wages" + }, + "source_edition_year": 2024, + "source_passage": "A farm operator agrees to give an employee 30 head of cattle for services performed on the farm. The farm operator sells 100 head of cattle to a commodity purchaser. The commodity purchaser gives the farm operator a check for 70 head of cattle and the employee a check for 30 head of cattle. These facts indicate that the cash proceeds from the sale are wages because the employee did not exercise dominion and control over the cattle." + }, + { + "calculation": "agricultural_commodity", + "citation": { + "authority": "SSA POMS RS 01402.020, revision June 12, 2024", + "capture": "poms_rs_01402020.html", + "location": "F, Example 2, genuine commodity remuneration", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2" + }, + "example_id": "poms_2024_agricultural_cattle_dominion_control", + "expected_rule_id": "agricultural_service_1988", + "income_year": 2024, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "employee_exercises_dominion_and_control": true + }, + "published_outputs": { + "commodity_remuneration": "not_wages" + }, + "source_edition_year": 2024, + "source_passage": "A farm operator pays an employee $50 a month plus 10 head of cattle per month for services performed on the farm. The employee pays the farmer rent to maintain the cattle on the farm property in an area separate from the farm operator's livestock. The employee assumes the costs of feeding, maintaining, and transferring the cattle to the market for sale. The employee is paid directly by the commodity purchaser for the cattle. These facts indicate that the commodity payments are not wages because the employee exercises dominion and control over the cattle subsequent to receipt and bears the cost incident to ownership of the cattle." + } + ] + }, + { + "cases": [ + { + "case_id": "qualifying_sharefarmer_arrangement", + "consequence": "covered", + "description": "410(a)(16) excludes the service from wage employment and 411(c)(2)(B) makes it a trade or business: covered as self-employment.", + "precedence": 1, + "when": { + "agricultural_share_arrangement": "the worker produces agricultural or horticultural commodities on the owner's or tenant's land, the commodities or their proceeds are divided between them, and the worker's share depends on the amount produced" + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1017, April 1, 2024 edition", + "capture": "ce1c_cfr2024_20_404_1017.xml", + "location": "404.1017(a)-(c)", + "sha256": "41b51eaac204c8b616ed09b2956c11c60f37bdff8da806564be867ab8838658d" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(16); 1956 amendment and section 104(i)(1) effective-date notes", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 U.S.C. 411, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_411.html", + "location": "411(c)(2)(B); 1956 amendment and effective-date notes", + "sha256": "59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(16); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + ], + "consequence": "deferred", + "description": "Qualifying sharefarmer services are excluded from employee employment by section 410(a)(16), but section 411(c)(2)(B) treats them as a trade or business even if the worker would otherwise be an employee. Apply other-net-earnings self-employment unit rules after determining the arrangement; this is not an exclusion from both coverage channels.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "agricultural_share_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "arrangement_requires_all": [ + "worker_produces_agricultural_or_horticultural_commodities_on_land_of_owner_or_tenant", + "commodities_or_sale_proceeds_divided_between_worker_and_owner_or_tenant", + "worker_share_depends_on_amount_produced" + ], + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1956" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(16); Amendments entries: 1956; Effective Date of 1956 Amendments", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "20 CFR 404.1017, April 1, 2024 edition", + "capture": "ce1c_cfr2024_20_404_1017.xml", + "location": "404.1017(a)-(c)", + "sha256": "41b51eaac204c8b616ed09b2956c11c60f37bdff8da806564be867ab8838658d" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(16)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1956" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(16)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. 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This row tests no amount; its covered case hands the sharefarming earnings to that unit." + }, + "wage_employment_excluded": { + "cases": { + "qualifying_sharefarmer_arrangement": [ + "agricultural_share_arrangement" + ] + } + } + }, + "fixed_pay_or_fixed_commodity_quantity_independent_of_production": "not_the_section_410a16_sharefarmer_arrangement", + "historical_basis": { + "CFR_2024_role": "current explanation; the 1956 statute and Code notes establish the historical range", + "act": "Act of August 1, 1956, chapter 836, sections 104(c)(1),104(c)(3),104(i)(1)", + "self_employment_inclusion_taxable_year_ending_after": "1954-12-31", + "wage_exclusion_service_after": "1954-12-31" + }, + "self_employment_threshold_scope": "aggregate_statutory_unit_not_component", + "self_employment_treatment": "other_net_earnings_from_self_employment", + "unread_trigger_facts": { + "agricultural_service": "Read by the agricultural_service family the residual defers to for an employee whose arrangement is not 410(a)(16) sharefarming; 410(a)(16) itself turns only on the arrangement's terms, which agricultural_share_arrangement carries.", + "assignment": "The worker's post or job assignment. 410(a)(16) and 20 CFR 404.1017(b) test the terms of the arrangement with the owner or tenant, not the post, so no case reads it.", + "employee_self_or_mixed": "Chooses between the residual's two deferrals (agricultural_service for an employee, self_employment_base_definition for a self-employed worker). The covered case does not depend on it: 411(c)(2)(B) treats 410(a)(16) service as a trade or business whether or not the worker would otherwise be an employee.", + "reporting_unit": "The unit the self-employment families aggregate (the $400 floor applies to the year's whole net earnings; parameter self_employment_threshold_scope); this row tests no amount." + }, + "wage_employment_excluded": true + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. 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Review r7 M-6 drops the earlier claim that election_work_1968 reads the same clause: it reads section 353(g), \"remuneration paid after December 31, 1977\".", + "precedence": 5, + "when": { + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 409 (LII capture, text and historical notes)", + "capture": "lii_42_409.html", + "location": "409(a)(6)(A),(C)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(6)(A),(C); 1977 amendment note", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 409 (LII capture, text and historical notes)", + "capture": "lii_42_409.html", + "location": "409(a)(6)(C)", + "quote": "Cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer\u2019s trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100.", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "Effective Date of 1977 Amendment note (Pub. L. 95-216 section 351(d))", + "quote": "shall apply with respect to remuneration paid and services rendered after December 31, 1977", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(f)(5)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.520", + "capture": "poms_rs_01901520.html", + "location": "A-C, especially C.2", + "sha256": "5d7a5d1a6697cdf8cbf7c9ec60290f034cd4dbfc580fe3611ee0e0f93727a476" + }, + { + "authority": "SSA POMS RS 01901.520", + "capture": "poms_rs_01901520.html", + "location": "C.1", + "quote": "Beginning January 1, 1978 The 1977 amendments impose a cash-pay test of $100 in any calendar year, subsequent to 1977, for determining whether remuneration for nonbusiness work is \u201cwages.\u201d", + "sha256": "5d7a5d1a6697cdf8cbf7c9ec60290f034cd4dbfc580fe3611ee0e0f93727a476" + }, + { + "authority": "SSA POMS RS 01901.520", + "capture": "poms_rs_01901520.html", + "location": "C.2", + "quote": "1955 Through 1977 Effective January 1, 1955, nonbusiness work performed by an employee is covered under Social Security. The 1954 amendments eliminate the regularity-of-employment test. However, the $50 cash pay test (the wage exclusion) is retained.", + "sha256": "5d7a5d1a6697cdf8cbf7c9ec60290f034cd4dbfc580fe3611ee0e0f93727a476" + } + ], + "consequence": "covered_above_threshold", + "description": "Nonbusiness nondomestic service: cash pay must reach $50 in a calendar quarter from one employer. Noncash pay is excluded. No regularity-of-employment test applies after 1954; work on a farm operated for profit uses agricultural rules.", + "effective_end": "1977-12-31", + "effective_start": "1968-01-01", + "family": "casual_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "condition_cases": { + "threshold_id_by_case": { + "cases": { + "remuneration_paid_after_1977": [ + "remuneration_paid_date" + ] + } + } + }, + "farm_for_profit": "agricultural_service", + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "named_options": [ + { + "explanation": "Pay on or after 1978-01-01 takes the $100 calendar-year test of the year paid (threshold casual_cash_annual), whatever year the nonbusiness work was rendered: the test measures \"cash remuneration paid by an employer in any calendar year\" (409(a)(6)(C)). Neither cited source decides such pay, so CE1 chooses this reading (review r7 M-6).", + "group": "section_351d_cash_test_date", + "name": "payment_date_decides_cash_test", + "status": "operational_chosen_reading" + }, + { + "explanation": "The amendments reach only pay both paid and for services rendered after 1977, so pay on or after 1978-01-01 for work rendered before 1978 keeps the $50 calendar-quarter test (threshold casual_cash_quarterly). POMS RS 01901.520 C.2 keeps that test for \"nonbusiness work performed\" from 1955 through 1977, and nonprofit_1968_1977 gives this reading's result for 409(p).", + "group": "section_351d_cash_test_date", + "name": "paid_and_rendered_after_1977", + "status": "conjunctive_reading_not_operational" + } + ], + "threshold_id": "casual_cash_quarterly", + "threshold_id_by_case": { + "remuneration_paid_after_1977": { + "income_years": [ + 1978, + 2026 + ], + "threshold_id": "casual_cash_annual" + } + }, + "unread_trigger_facts": { + "amount": "The cash amount the $50 calendar-quarter test compares (threshold casual_cash_quarterly), or, for remuneration paid on or after 1978-01-01, the $100 calendar-year test of casual_cash_annual that threshold_id_by_case names for case remuneration_paid_after_1977.", + "month_or_exposure": "The calendar quarter casual_cash_quarterly aggregates over, or the calendar year casual_cash_annual aggregates over for remuneration paid on or after 1978-01-01.", + "reporting_unit": "The employer-employee unit of casual_cash_quarterly (employer_employee_quarter) or, for remuneration paid on or after 1978-01-01, of casual_cash_annual (employer_employee_year); no exclusion depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number", + "result": "IRM examination and fraud guidance concerns classification and reporting; no prevalence bound for nonbusiness nondomestic service was located.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number", + "result": "Returned presidential-transition casual payroll and employment-tax audit reports; these uses of casual labor do not establish the statutory excluded population.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number -MINT -DYNASIM -Trustees -solvency -projections", + "result": "Empty search results.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number", + "result": "BLS/Census coverage histories concern FUTA/UI exclusions; administrative-record research discusses omissions without bounding this OASDI exclusion.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"casual\" employment excluded number workers -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Located the 1939 Estimated Numbers of Persons in Employments Excluded from Old-Age Insurance and the 1985 Employment Covered Under the Social Security Program, 1935-84. Neither was opened or pinned; the former predates the registry years and the latter remains an unverified lead.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"casual labor\" social security employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned individual nonprofit tax filings, an SS-8 classification determination and IRM/audit guidance without a population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay for nonbusiness work is wages once the $50 calendar-quarter cash test is met; apply the other families." + }, + "rule_id": "casual_service_1968", + "trigger_facts": [ + "amount", + "cash_remuneration", + "casual_service", + "domestic_service", + "month_or_exposure", + "remuneration_paid_date", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "domestic_service_in_private_home", + "consequence": "deferred", + "defers_to": [ + "domestic_service" + ], + "description": "409(a)(6)(C) and POMS RS 01901.520 A exclude domestic service from nonbusiness work. This case ranks above farm_operated_for_profit because 409(a)(6)(B) puts \"domestic service in a private home of the employer (including domestic service on a farm operated for profit)\" under the domestic threshold, and POMS RS 01402.216 A says that from January 1, 1995 such employees \"are no longer treated as agricultural employees\". domestic_service_1968 sends farm domestic service paid before 1994 on to agricultural_service; for pay in 1994 domestic_service_1994 refuses, because the 409 notes date the change to remuneration paid after 1993 and POMS to January 1, 1995.", + "precedence": 1, + "when": { + "domestic_service": "domestic service in a private home of the employer" + } + }, + { + "case_id": "farm_operated_for_profit", + "consequence": "deferred", + "defers_to": [ + "agricultural_service" + ], + "description": "410(f)(5) makes this agricultural labor, and 409(a)(6)(C) excludes 410(f)(5) service from nonbusiness work.", + "precedence": 2, + "when": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit" + } + }, + { + "case_id": "business_or_corporate_service", + "consequence": "covered", + "description": "This is not nonbusiness work (POMS RS 01901.520 A), so this family's cash test does not apply; apply the other families.", + "precedence": 3, + "when": { + "casual_service": "service in the course of the employer's trade or business, or any service for a corporation" + } + }, + { + "case_id": "noncash_remuneration", + "consequence": "noncovered", + "description": "409(a)(6)(A) excludes noncash pay for nonbusiness work.", + "precedence": 4, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash" + } + }, + { + "case_id": "remuneration_paid_before_1978", + "consequence": "covered_above_threshold", + "description": "Pub. L. 95-216 section 351(d) applies the 1977 amendments \"with respect to remuneration paid and services rendered after December 31, 1977\". Pay before 1978 for nonbusiness work rendered on or after 1978-01-01 is not remuneration paid after December 31, 1977, so both readings of the clause keep the $50 calendar-quarter test for it, threshold casual_cash_quarterly for the year paid, as threshold_id_by_case names: the payment-date reading casual_service_1968 chooses, and the reading that the amendments reach only pay both paid and for services rendered after 1977. It ranks below the domestic, farm, business and noncash cases, which decide such service as casual_service_1968 does (review r6 M-6: the service-date case could never be reached, because the family's service axis sends earlier service to casual_service_1968). Review r7 M-6 drops the earlier claim that election_work_1968 reads the same clause: it reads section 353(g).", + "precedence": 5, + "when": { + "remuneration_paid_date": "remuneration paid before 1978-01-01" + } + } + ], + "citations": [ + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(6)(A),(C)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(6)(B)", + "quote": "(B) Cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "Effective Date of 1977 Amendment note (Pub. L. 95-216 section 351(d))", + "quote": "shall apply with respect to remuneration paid and services rendered after December 31, 1977", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "2004 amendment note, subsec. (f)(5)", + "quote": "2004\u2014Subsec. (f)(5). Pub. L. 108\u2013203 struck out \u201cor is domestic service in a private home of the employer\u201d before period at end.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(f)(5)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01402.216", + "capture": "poms_rs_01402216.html", + "location": "A, farm domestic employees from 1995", + "quote": "Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees. Instead they are subject to the new domestic threshold.", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05" + }, + { + "authority": "SSA POMS RS 01901.520", + "capture": "poms_rs_01901520.html", + "location": "A, definition of nonbusiness work", + "quote": "does not include domestic service in a private home of the employer or on a farm;", + "sha256": "5d7a5d1a6697cdf8cbf7c9ec60290f034cd4dbfc580fe3611ee0e0f93727a476" + }, + { + "authority": "SSA POMS RS 01901.520", + "capture": "poms_rs_01901520.html", + "location": "C.1", + "sha256": "5d7a5d1a6697cdf8cbf7c9ec60290f034cd4dbfc580fe3611ee0e0f93727a476" + } + ], + "consequence": "covered_above_threshold", + "description": "Nonbusiness nondomestic service cash remuneration must reach $100 in a calendar year from one employer. Noncash pay is excluded. Domestic service and nonbusiness work on a farm operated for profit use their respective rules. Pay before 1978 keeps the $50 calendar-quarter test (Pub. L. 95-216 section 351(d) reaches remuneration paid after 1977).", + "effective_end": "2026-12-31", + "effective_start": "1978-01-01", + "family": "casual_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "condition_cases": { + "threshold_id_by_case": { + "cases": { + "remuneration_paid_before_1978": [ + "remuneration_paid_date" + ] + } + } + }, + "farm_for_profit": "agricultural_service", + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "threshold_id": "casual_cash_annual", + "threshold_id_by_case": { + "remuneration_paid_before_1978": { + "income_years": [ + 1968, + 1977 + ], + "threshold_id": "casual_cash_quarterly" + } + }, + "unread_trigger_facts": { + "amount": "The cash amount the $100 calendar-year test compares (threshold casual_cash_annual), or, for remuneration paid before 1978, the $50 calendar-quarter test of casual_cash_quarterly that threshold_id_by_case names for case remuneration_paid_before_1978.", + "month_or_exposure": "The calendar year casual_cash_annual aggregates over, or the calendar quarter casual_cash_quarterly aggregates over for remuneration paid before 1978.", + "reporting_unit": "The employer-employee unit of casual_cash_annual (employer_employee_year) or, for remuneration paid before 1978, of casual_cash_quarterly (employer_employee_quarter)." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number", + "result": "IRM examination and fraud guidance concerns classification and reporting; no prevalence bound for nonbusiness nondomestic service was located.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number", + "result": "Returned presidential-transition casual payroll and employment-tax audit reports; these uses of casual labor do not establish the statutory excluded population.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number -MINT -DYNASIM -Trustees -solvency -projections", + "result": "Empty search results.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"casual labor\" \"social security\" excluded statistics number", + "result": "BLS/Census coverage histories concern FUTA/UI exclusions; administrative-record research discusses omissions without bounding this OASDI exclusion.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"casual\" employment excluded number workers -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Located the 1939 Estimated Numbers of Persons in Employments Excluded from Old-Age Insurance and the 1985 Employment Covered Under the Social Security Program, 1935-84. Neither was opened or pinned; the former predates the registry years and the latter remains an unverified lead.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"casual labor\" social security employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned individual nonprofit tax filings, an SS-8 classification determination and IRM/audit guidance without a population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay for nonbusiness work is wages once the $100 calendar-year cash test is met; apply the other families." + }, + "rule_id": "casual_service_1978", + "trigger_facts": [ + "amount", + "cash_remuneration", + "casual_service", + "domestic_service", + "month_or_exposure", + "remuneration_paid_date", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "vow_of_poverty_order_duties", + "consequence": "deferred", + "defers_to": [ + "religious_order_vow_of_poverty" + ], + "description": "411(c)'s closing sentence keeps 411(c)(4) in force, with no 1402(e) exemption, for \"service performed by a member of a religious order who has taken a vow of poverty as a member of such order\", so these duties are not self-employment. The 1967 amendments covered only \"members of religious orders who have not taken a vow of poverty\" (POMS NL 00711.065 1331). 410(a)(8)(A) lets an order's 3121(r) election make them covered employment, so religious_order_vow_of_poverty decides the service: the election, its retroactive quarters and members abroad. The case ranks first because that family decides a vowed member's service whatever this family's other facts are.", + "precedence": 1, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "government_chaplain_service", + "consequence": "covered", + "description": "POMS RS 01901.600 B.3.c: \"Service performed by a duly ordained, commissioned, or licensed minister as a chaplain in the employ of the U.S., (including the Armed Services), wholly owned instrumentality of the U.S., the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions, is not considered in the exercise of the ministry.\" A.3 says the same of service as a chaplain in the Armed Forces, a governmental entity or a government-owned and operated hospital. So no clergy case reaches it, whatever the minister's exemption: this family excludes nothing, and the government-service families decide the service (review r6 M-7). Ranked above every ministry case.", + "precedence": 2, + "when": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions" + } + }, + { + "case_id": "nonresident_alien_ministry", + "consequence": "noncovered", + "description": "411(b): self-employment income is net earnings derived by an individual other than a nonresident alien individual. A resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. The general family self_employment_nonresident_alien states the same rule.", + "precedence": 3, + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)" + } + }, + { + "case_id": "ministry_without_exemption_or_vow", + "consequence": "covered", + "description": "411(c)'s closing sentence lifts 411(c)(4)-(5) unless a 1402(e) exemption is effective, so ministry, order duties without a vow of poverty and Christian Science practice are self-employment; service status is distinct from employee status for income tax.", + "precedence": 4, + "when": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "effective_1402e_exemption", + "consequence": "noncovered", + "description": "411(c)(4)-(5) exclude ministry, order duties without a vow of poverty and Christian Science practice only while a 1402(e) exemption is effective (411(c), closing sentence); other work of an exempt minister is not excluded by it.", + "precedence": 5, + "when": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "non_ministerial_service", + "consequence": "covered", + "description": "411(c)(4)-(5) and the 1402(e) exemption reach only ministry, order duties and Christian Science practice, so this family does not exclude other work; apply the other families.", + "precedence": 6, + "when": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + } + }, + { + "case_id": "exemption_status_unknown", + "consequence": "open", + "description": "Do not infer exemption status from clergy occupation.", + "precedence": 7, + "when": { + "clergy_or_religious_exemption": "not established" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "capture": "irs_p517_2025.html", + "location": "U.S. Citizens and Resident and Nonresident Aliens: Residents of ... (CNMI), and American Samoa", + "quote": "Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa. If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a)(8)(A)", + "quote": "except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21)", + "capture": "lii_42_411.html", + "location": "411(b), opening clause", + "quote": "derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21)", + "capture": "lii_42_411.html", + "location": "411(c)(4)", + "quote": "(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(c)(4)-(5) and closing sentence", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21)", + "capture": "lii_42_411.html", + "location": "411(c)(5)", + "quote": "(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21)", + "capture": "lii_42_411.html", + "location": "411(c), closing sentence", + "quote": "The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331", + "quote": "The Social Security Amendments of 1967 extended coverage to ministerial services performed by duly ordained, commissioned, or licensed ministers of churches, Christian Science practitioners, and members of religious orders who have not taken a vow of poverty.", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + }, + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(b), final sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual.", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "open", + "description": "Compulsory self-employment coverage applies for taxable years ending after 1967 absent an effective exemption; foreign-ministry restrictions remain through 1972.", + "effective_end": "1972-12-31", + "effective_start": "1968-01-01", + "family": "clergy_religious_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1968", + "1972", + "1986", + "1988" + ], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "capture": "uscode_1994_26_1402.html", + "location": "Historical comparison only, related to 1402(e); Amendments entries: 1968, 1972, 1986, 1988; Effective Date of 1988 Amendment; Effective Date of 1986 Amendments; Effective Date of 1972 Amendments; Effective Date of 1968 Amendment", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendments", + "Effective Date of 1972 Amendments", + "Effective Date of 1968 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 1402, + "section_references_verified_present": [ + "1402(e)" + ], + "support_kind": "historical_amendment_notes", + "title": 26, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(8)(A); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + } + ], + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 410, + "section_references_verified_present": [ + "410(a)(8)(A)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(c)(4), 411(c)(5); section text and source credit; no earlier effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + } + ], + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 411, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + } + ], + "condition_cases": { + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(A) excludes ministry from employment; the employment families read it, and this family decides the ministry's self-employment treatment." + }, + "foreign_ministry": { + "cases": { + "nonresident_alien_ministry": [ + "ministerial_service", + "nonresident_alien_status" + ] + } + }, + "government_chaplain": { + "cases": { + "government_chaplain_service": [ + "ministerial_service" + ] + } + } + }, + "employment_consequence": "Excluded from employee employment under 410(a)(8)(A).", + "foreign_ministry": "Case nonresident_alien_ministry applies 411(b) to a nonresident alien. For a United States citizen abroad, former 411(a)(7) disregarded the 911 and 931 exclusions only for an American employer's employee or a minister to a congregation composed predominantly of United States citizens (POMS NL 00711.065 1331.1); the self_employment_clergy_gross_concept family decides that computation. No CNMI case: the Commonwealth rests on Public Law 94-241, an Act of the 94th Congress, so no noncitizen was its resident in 1968-1972.", + "government_chaplain": "Government chaplain duties are not qualifying ministry under this exclusion; apply relevant government-service family.", + "ministry_definition": "Religious worship, sacerdotal functions, and specified religious organization or assigned duties per RS 01901.600 A.2.", + "prior_coverage_election": "A valid pre-1968 Form 2031 coverage election prevents later 1402(e) exemption.", + "self_employment_default": "covered_self_employment", + "unread_trigger_facts": { + "clergy_remuneration": "The ministry earnings amount; self_employment_clergy_gross_concept computes it (411(a)(7)).", + "place_of_work": "411(b) turns on nonresident-alien status (read by nonresident_alien_ministry), not place; the 1968-1972 citizen-abroad qualification belongs to se_clergy_gross_concept_1968_1972, which reads place_of_work." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"Form 4361\" \"statistics\" ministers exemptions", + "result": "Results describe filing, processing, and tax form instructions; no published stock, rate, or prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"Form 4361\" \"number\" \"approved\" ministers", + "result": "Results describe approved forms and IRS processing criteria; no published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"ministers\" \"exemptions\" \"percent\"", + "result": "No published exemption prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"vow of poverty\" \"number\" coverage", + "result": "No published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"church\" \"Form 8274\" \"number\" employees", + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" exemptions number approved statistics", + "result": "The four-query batch returned IRS forms, IRM and EIC guidance; no applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov" + ], + "query": "\"ministers\" \"exemptions\" \"1402(e)\" number", + "result": "No applicable unrestricted bound in the four-query batch; search service reported congress.gov inaccessible under robots rules.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"exempt\" \"social security\" statistics", + "result": "Restricted OACT solvency memo snippet appeared; it was not opened, captured or used. Other batch results describe coverage law; no usable bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"4361\" \"4029\" number approved", + "result": "IRS approval-code and processing guidance; no count bounding the target population in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" \"statistics\" -site:ssa.gov -site:urban.org", + "result": "Four-query batch returned guidance and historical form editions, without an applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" \"number\" \"approved\" -site:ssa.gov -site:urban.org", + "result": "IRM 4.19.6 and form instructions in the four-query batch explain approval, not prevalence.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"ministers\" \"exempt\" \"noncovered\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs", + "ssa.gov/history" + ], + "query": "\"clergy\" exemption \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov" + ], + "query": "\"4361\" \"Statistics of Income\"", + "result": "Located SOI Publications 4801/5384 and embedded Schedule SE. Plain retrieval of current Publication 4801 showed 2023 estimates and no estimate for the Form 4361 checkbox A; cached search text described an older vintage.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"minister\" \"waiver\" \"4361\"", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"clergy\" \"noncovered\" \"exempt\"", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "crsreports.congress.gov" + ], + "query": "\"clergy\" \"Social Security\" \"exemption\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"minister\" \"exempt\" \"Social Security\" prevalence", + "result": "No exemption-prevalence bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"Social Security\" \"exemption\" \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "Coverage histories, POMS and legislative descriptions appeared in the four-query batch; no usable whole-population bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"Form 4361\" \"reports\"", + "result": "No applicable result in this four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"noncovered employment\" \"ministers\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"exempt\" \"social security\" \"percent\" -site:ssa.gov/oact -solvency -MINT -DYNASIM -Trustees -projections", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov" + ], + "query": "\"4361\" \"respondents\"", + "result": "IRB paperwork discussion returned by the four-query batch concerns other collections; its respondent figures do not establish Form 4361 prevalence.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"clergy\" \"noncovered\" \"social security\"", + "result": "Four-query batch returned an unrelated broad oversight report, without a clergy-exemption bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"4361\" OR \"4029\" \"exemption\"", + "result": "Located and read TIGTA report 2013-40-131, Appendix IV, printed page 17: 32,020 approved Form 4361 or Form 4029 taxpayers within 179,362 TY 2012 MeF filers processed January 27-June 29, 2013 with Schedule C income at least $434 and no self-employment tax. The count combines two exemptions in a restricted filing subset; it does not bound all section 1402(e) exemptions. No candidate established. URL: https://www.tigta.gov/sites/default/files/reports/2024-11/201340131fr.pdf", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "crsreports.congress.gov" + ], + "query": "\"Social Security\" \"clergy\" exemption", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"Social Security\" \"ministers\" \"exempt\" statistics", + "result": "Four-query batch returned broad statistical and oversight reports, without an applicable bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs" + ], + "query": "\"4361\" \"4029\" -site:ssa.gov/oact -MINT -DYNASIM -Trustees -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"clergy\" \"social security\" \"exemption\"", + "result": "Four-query batch returned BLS unemployment-legislation discussions, without section 1402(e) prevalence information.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs/ssb/ clergy exemption coverage -oact -solvency -Trustees -MINT -DYNASIM -projections", + "result": "Located Exemption of Clergyman From Social Security Coverage, SSA Bulletin 35(3), March 1972, page 30, and a pre-1968 coverage article. Plain request to https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf returned SOURCE_BLOCKED HTTP 403; no retry or alternate route. Historical application counts remain unverified. Restricted snippets also appeared despite exclusions; none was opened or used.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs/rsnotes/ ministers exemptions -oact -solvency -Trustees -MINT -DYNASIM -projections -rsn2017-02", + "result": "No applicable bound in the four-query batch. Restricted snippets appeared; none was opened, captured or used.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"clergy\" \"self-employment\" \"exempt\" \"statistics\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"ministers\" \"1402\" \"exemption\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "open", + "description": "If no stated clergy case establishes treatment, obtain the missing ministry, exemption or poverty-vow facts before classification." + }, + "rule_id": "clergy_1968_1972", + "trigger_facts": [ + "clergy_or_religious_exemption", + "clergy_remuneration", + "ministerial_service", + "nonresident_alien_status", + "place_of_work", + "religious_order_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "vow_of_poverty_order_duties", + "consequence": "deferred", + "defers_to": [ + "religious_order_vow_of_poverty" + ], + "description": "411(c)'s closing sentence keeps 411(c)(4) in force, with no 1402(e) exemption, for \"service performed by a member of a religious order who has taken a vow of poverty as a member of such order\", so these duties are not self-employment. The 1967 amendments covered only \"members of religious orders who have not taken a vow of poverty\" (POMS NL 00711.065 1331). 410(a)(8)(A) lets an order's 3121(r) election make them covered employment, so religious_order_vow_of_poverty decides the service: the election, its retroactive quarters and members abroad. The case ranks first because that family decides a vowed member's service whatever this family's other facts are.", + "precedence": 1, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "government_chaplain_service", + "consequence": "covered", + "description": "POMS RS 01901.600 B.3.c: \"Service performed by a duly ordained, commissioned, or licensed minister as a chaplain in the employ of the U.S., (including the Armed Services), wholly owned instrumentality of the U.S., the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions, is not considered in the exercise of the ministry.\" A.3 says the same of service as a chaplain in the Armed Forces, a governmental entity or a government-owned and operated hospital. So no clergy case reaches it, whatever the minister's exemption: this family excludes nothing, and the government-service families decide the service (review r6 M-7). Ranked above every ministry case.", + "precedence": 2, + "when": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions" + } + }, + { + "case_id": "foreign_agreement_sole_coverage", + "consequence": "noncovered", + "description": "Publication 517 (2025) lists this among the exceptions to SE tax on ministerial earnings: \"You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country.\" 26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). It overrides cnmi_noncitizen_resident_ministry and ministry_without_exemption_or_vow: on either CNMI reading the exemption leaves the earnings noncovered.", + "overrides": [ + "cnmi_noncitizen_resident_ministry", + "ministry_without_exemption_or_vow" + ], + "precedence": 3, + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "cnmi_noncitizen_resident_ministry", + "consequence": "open", + "description": "411(b)'s final sentence names four places; Publication 517 (2025) adds the CNMI. The case ranks above nonresident_alien_ministry, which every such minister also meets, and below foreign_agreement_sole_coverage, noncovered on both readings. An exempt minister is noncovered on both readings (nonresident_alien_ministry, or effective_1402e_exemption), so the case reads that no effective 1402(e) exemption is shown (review r6 M-2). Public Law 94-241, which POMS RS 01901.320 cites for the Commonwealth, is an Act of the 94th Congress, so no worker meets the text before that Congress; clergy_1968_1972 carries no CNMI case.", + "open_alternatives": [ + { + "description": "nonresident_alien_ministry decides: the earnings are not self-employment income.", + "name": "statutory_four_territories" + }, + { + "description": "the minister is treated as a citizen or resident alien for SE tax, so the remaining cases decide: ministry_without_exemption_or_vow, effective_1402e_exemption or exemption_status_unknown.", + "name": "publication_517_territorial_resident" + } + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "overrides": [ + "nonresident_alien_ministry", + "ministry_without_exemption_or_vow" + ], + "precedence": 4, + "when": { + "clergy_or_religious_exemption": "not shown to have an effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands" + } + }, + { + "case_id": "nonresident_alien_ministry", + "consequence": "noncovered", + "description": "411(b): self-employment income is net earnings derived by an individual other than a nonresident alien individual. A resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. The general family self_employment_nonresident_alien states the same rule.", + "precedence": 5, + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)" + } + }, + { + "case_id": "pub_l_103_296_section_306_certificate", + "consequence": "noncovered", + "description": "Pub. L. 103-296 section 306 (the 26 U.S.C. 1402 notes): \"Notwithstanding any other provision of law\", an individual who performed 1402(c)(4) services \"which are subject to tax under section 1401\", where \"such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act ... was in effect\" and the individual \"was required to pay contributions on the earnings from such services under the social insurance system of Canada\", may file a certificate \"effective for taxable years ending after December 31, 1978, and before January 1, 1985\". Paragraph (3) limits who may file; the exemption runs \"with respect to services described in paragraphs (1) and (2)\", which do not name contributions, and section 306(d) withholds credit only from \"any income on which such tax would have been imposed but for such exemption\". So the certificate condition carries (3) as the person's eligibility, and the case reads this service's place and 1401 tax: the same minister's Canadian ministry on whose earnings no Canadian contributions were required is exempt too, while his ministry in the United States is not and reaches ministry_without_exemption_or_vow (review r7 M-1).", + "overrides": [ + "ministry_without_exemption_or_vow" + ], + "precedence": 6, + "when": { + "clergy_or_religious_exemption": "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)", + "ministerial_service": "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401", + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + } + }, + { + "case_id": "ministry_without_exemption_or_vow", + "consequence": "covered", + "description": "411(c)'s closing sentence lifts 411(c)(4)-(5) unless a 1402(e) exemption is effective, so ministry, order duties without a vow of poverty and Christian Science practice are self-employment; service status is distinct from employee status for income tax.", + "precedence": 7, + "when": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "effective_1402e_exemption", + "consequence": "noncovered", + "description": "411(c)(4)-(5) exclude ministry, order duties without a vow of poverty and Christian Science practice only while a 1402(e) exemption is effective (411(c), closing sentence); other work of an exempt minister is not excluded by it.", + "precedence": 8, + "when": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "non_ministerial_service", + "consequence": "covered", + "description": "411(c)(4)-(5) and the 1402(e) exemption reach only ministry, order duties and Christian Science practice, so this family does not exclude other work; apply the other families.", + "precedence": 9, + "when": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + } + }, + { + "case_id": "exemption_status_unknown", + "consequence": "open", + "description": "Do not infer exemption status from clergy occupation.", + "precedence": 10, + "when": { + "clergy_or_religious_exemption": "not established" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1983 amendment note, subsecs. (c), (d)", + "quote": "Subsecs. (c), (d). Pub. L. 98\u201321, \u00a7 124(b) , added subsec. (c) and redesignated former subsec. (c) as (d).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1990 amendment note, subsecs. (c), (d)", + "quote": "Pub. L. 101\u2013508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "2004 amendment note, subsec. (c)", + "quote": "2004\u2014Subsec. (c). Pub. L. 108\u2013203 substituted \u201cexclusively to the laws applicable to\u201d for \u201cto taxes or contributions for similar purposes under\u201d.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "Effective Date of 1977 Amendment note (title I only)", + "quote": "Pub. L. 95\u2013216, title I, \u00a7 104 , Dec. 20, 1977 , 91 Stat. 1514 , provided that: \u201cThe amendments made by this title [amending this section, sections 3101 and 3111 of this title, and sections 401, 415, and 430 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid or received, and taxable years beginning, after 1977.\u201d", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "433(c)(1)(B)(i)", + "quote": "that employment or self- employment , or any service which is recognized as equivalent to employment or self- employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "source credit", + "quote": "(Aug. 14, 1935, ch. 531, title II, \u00a7 233, as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977 , 91 Stat. 1538", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "capture": "irs_p517_2025.html", + "location": "U.S. Citizens and Resident and Nonresident Aliens: Residents of ... (CNMI), and American Samoa", + "quote": "Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa. If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(a)(1) note", + "quote": "an individual performed services described in section 1402(c)(4) of the Internal Revenue Code of 1986 which are subject to tax under section 1401 of such Code", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(a)(2)-(3) note", + "quote": "such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act [ 42 U.S.C. 433 ] was in effect, and \u201c(3) such individual was required to pay contributions on the earnings from such services under the social insurance system of Canada", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(c) note", + "quote": "A certificate referred to in subsection (a) shall be effective for taxable years ending after December 31, 1978 , and before January 1, 1985 .", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(d) note", + "quote": "any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act ( 42 U.S.C. 411(b) )", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a)(8)(A)", + "quote": "except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with 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"2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331", + "quote": "The Social Security Amendments of 1967 extended coverage to ministerial services performed by duly ordained, commissioned, or licensed ministers of churches, Christian Science practitioners, and members of religious orders who have not taken a vow of poverty.", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + }, + { + "authority": "POMS RS 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"clergy_religious_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "axis_exception": "Pub. L. 92-603 sections 121(c), 124(c) and 140(c) date the 1972 amendments to 411(a)(7) by taxable years, while this family's exclusions (410(a)(8)(A), 411(c)(4)-(5)) and its 1982 cantor boundary key on service, so the family keeps the service-date axis. No case outcome changes here; the foreign-ministry computation belongs to self_employment_clergy_gross_concept, which uses the taxable-year axis, so a fiscal-year minister whose taxable year began in 1972 takes that family's earlier row for the whole year.", + "citation": { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "Effective Date of 1972 Amendment note, Pub. L. 92-603 sections 121(c), 124(c) and 140(c)", + "quote": "Pub. L. 92\u2013603, title I, \u00a7 121(c) , Oct. 30, 1972 , 86 Stat. 1354 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 , Internal Revenue Code ] shall apply only with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 124(c) , Oct. 30, 1972 , 86 Stat. 1357 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 140(c) , Oct. 30, 1972 , 86 Stat. 1366 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1968", + "1972", + "1986", + "1988" + ], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "capture": "uscode_1994_26_1402.html", + "location": "Historical comparison only, related to 1402(e); Amendments entries: 1968, 1972, 1986, 1988; Effective Date of 1988 Amendment; Effective Date of 1986 Amendments; Effective Date of 1972 Amendments; Effective Date of 1968 Amendment", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendments", + "Effective Date of 1972 Amendments", + "Effective Date of 1968 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 1402, + "section_references_verified_present": [ + "1402(e)" + ], + "support_kind": "historical_amendment_notes", + "title": 26, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(8)(A); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + } + ], + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 410, + "section_references_verified_present": [ + "410(a)(8)(A)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(c)(4), 411(c)(5); section text and source credit; no earlier effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.600 (2024-06-26)", + "capture": "poms_rs_01901600.html", + "location": "A.2-A.4 and B", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e" + }, + { + "authority": "POMS NL 00711.065 (1999-05-04)", + "capture": "poms_nl_00711065.html", + "location": "1331, 1331.1-1331.3", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e" + }, + { + "authority": "POMS RS 01802.064 (2024-03-22)", + "capture": "poms_rs_01802064.html", + "location": "Operating policy", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3" + } + ], + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 411, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976 + ] + } + ], + "condition_cases": { + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(A) excludes ministry from employment; the employment families read it, and this family decides the ministry's self-employment treatment." + }, + "foreign_ministry": { + "cases": { + "cnmi_noncitizen_resident_ministry": [ + "clergy_or_religious_exemption", + "ministerial_service", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "clergy_or_religious_exemption", + "ministerial_service" + ], + "nonresident_alien_ministry": [ + "ministerial_service", + "nonresident_alien_status" + ], + "pub_l_103_296_section_306_certificate": [ + "clergy_or_religious_exemption", + "ministerial_service", + "place_of_work" + ] + } + }, + "government_chaplain": { + "cases": { + "government_chaplain_service": [ + "ministerial_service" + ] + } + } + }, + "employment_consequence": "Excluded from employee employment under 410(a)(8)(A).", + "foreign_ministry": "From taxable years beginning in 1973 a minister serving abroad needs neither an American employer nor a predominantly United States congregation (POMS NL 00711.065 1331.2). Case nonresident_alien_ministry applies 411(b) to a nonresident alien, whose earnings are not self-employment income. Case cnmi_noncitizen_resident_ministry leaves open a noncitizen CNMI resident who is a nonresident alien (Publication 517 against 411(b)'s four places). Case pub_l_103_296_section_306_certificate applies Pub. L. 103-296 section 306 to 1402(c)(4) ministry subject to the 1401 tax and performed in Canada, for taxable years ending 1979-1984, while no United States-Canada section 233 agreement was in effect, under the certificate of a minister who was required to pay Canadian contributions on the earnings from such service (section 306(a)(3) limits who may file); the certificate exempts only such service (review r7 M-1). Case foreign_agreement_sole_coverage applies 26 U.S.C. 1401(c), added December 20, 1977, and Publication 517's exception for a minister whom a social security agreement under section 233 in effect for the period makes subject only to a foreign country's social security laws.", + "government_chaplain": "Government chaplain duties are not qualifying ministry under this exclusion; apply relevant government-service family.", + "ministry_definition": "Religious worship, sacerdotal functions, and specified religious organization or assigned duties per RS 01901.600 A.2.", + "prior_coverage_election": "A valid pre-1968 Form 2031 coverage election prevents later 1402(e) exemption.", + "self_employment_default": "covered_self_employment", + "unread_trigger_facts": { + "clergy_remuneration": "The ministry earnings amount; self_employment_clergy_gross_concept computes it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"Form 4361\" \"statistics\" ministers exemptions", + "result": "Results describe filing, processing, and tax form instructions; no published stock, rate, or prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"Form 4361\" \"number\" \"approved\" ministers", + "result": "Results describe approved forms and IRS processing criteria; no published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"ministers\" \"exemptions\" \"percent\"", + "result": "No published exemption prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"vow of poverty\" \"number\" coverage", + "result": "No published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"church\" \"Form 8274\" \"number\" employees", + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" exemptions number approved statistics", + "result": "The four-query batch returned IRS forms, IRM and EIC guidance; no applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov" + ], + "query": "\"ministers\" \"exemptions\" \"1402(e)\" number", + "result": "No applicable unrestricted bound in the four-query batch; search service reported congress.gov inaccessible under robots rules.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"exempt\" \"social security\" statistics", + "result": "Restricted OACT solvency memo snippet appeared; it was not opened, captured or used. Other batch results describe coverage law; no usable bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"4361\" \"4029\" number approved", + "result": "IRS approval-code and processing guidance; no count bounding the target population in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" \"statistics\" -site:ssa.gov -site:urban.org", + "result": "Four-query batch returned guidance and historical form editions, without an applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" \"number\" \"approved\" -site:ssa.gov -site:urban.org", + "result": "IRM 4.19.6 and form instructions in the four-query batch explain approval, not prevalence.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"ministers\" \"exempt\" \"noncovered\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs", + "ssa.gov/history" + ], + "query": "\"clergy\" exemption \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov" + ], + "query": "\"4361\" \"Statistics of Income\"", + "result": "Located SOI Publications 4801/5384 and embedded Schedule SE. Plain retrieval of current Publication 4801 showed 2023 estimates and no estimate for the Form 4361 checkbox A; cached search text described an older vintage.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"minister\" \"waiver\" \"4361\"", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"clergy\" \"noncovered\" \"exempt\"", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "crsreports.congress.gov" + ], + "query": "\"clergy\" \"Social Security\" \"exemption\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"minister\" \"exempt\" \"Social Security\" prevalence", + "result": "No exemption-prevalence bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"Social Security\" \"exemption\" \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "Coverage histories, POMS and legislative descriptions appeared in the four-query batch; no usable whole-population bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"Form 4361\" \"reports\"", + "result": "No applicable result in this four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"noncovered employment\" \"ministers\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"exempt\" \"social security\" \"percent\" -site:ssa.gov/oact -solvency -MINT -DYNASIM -Trustees -projections", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov" + ], + "query": "\"4361\" \"respondents\"", + "result": "IRB paperwork discussion returned by the four-query batch concerns other collections; its respondent figures do not establish Form 4361 prevalence.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"clergy\" \"noncovered\" \"social security\"", + "result": "Four-query batch returned an unrelated broad oversight report, without a clergy-exemption bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"4361\" OR \"4029\" \"exemption\"", + "result": "Located and read TIGTA report 2013-40-131, Appendix IV, printed page 17: 32,020 approved Form 4361 or Form 4029 taxpayers within 179,362 TY 2012 MeF filers processed January 27-June 29, 2013 with Schedule C income at least $434 and no self-employment tax. The count combines two exemptions in a restricted filing subset; it does not bound all section 1402(e) exemptions. No candidate established. URL: https://www.tigta.gov/sites/default/files/reports/2024-11/201340131fr.pdf", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "crsreports.congress.gov" + ], + "query": "\"Social Security\" \"clergy\" exemption", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"Social Security\" \"ministers\" \"exempt\" statistics", + "result": "Four-query batch returned broad statistical and oversight reports, without an applicable bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs" + ], + "query": "\"4361\" \"4029\" -site:ssa.gov/oact -MINT -DYNASIM -Trustees -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"clergy\" \"social security\" \"exemption\"", + "result": "Four-query batch returned BLS unemployment-legislation discussions, without section 1402(e) prevalence information.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs/ssb/ clergy exemption coverage -oact -solvency -Trustees -MINT -DYNASIM -projections", + "result": "Located Exemption of Clergyman From Social Security Coverage, SSA Bulletin 35(3), March 1972, page 30, and a pre-1968 coverage article. Plain request to https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf returned SOURCE_BLOCKED HTTP 403; no retry or alternate route. Historical application counts remain unverified. Restricted snippets also appeared despite exclusions; none was opened or used.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs/rsnotes/ ministers exemptions -oact -solvency -Trustees -MINT -DYNASIM -projections -rsn2017-02", + "result": "No applicable bound in the four-query batch. Restricted snippets appeared; none was opened, captured or used.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"clergy\" \"self-employment\" \"exempt\" \"statistics\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"ministers\" \"1402\" \"exemption\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "open", + "description": "If no stated clergy case establishes treatment, obtain the missing ministry, exemption or poverty-vow facts before classification." + }, + "rule_id": "clergy_1973_1981", + "trigger_facts": [ + "clergy_or_religious_exemption", + "clergy_remuneration", + "ministerial_service", + "nonresident_alien_status", + "place_of_work", + "religious_order_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "vow_of_poverty_order_duties", + "consequence": "deferred", + "defers_to": [ + "religious_order_vow_of_poverty" + ], + "description": "411(c)'s closing sentence keeps 411(c)(4) in force, with no 1402(e) exemption, for \"service performed by a member of a religious order who has taken a vow of poverty as a member of such order\", so these duties are not self-employment. Publication 517 (2025): \"You don't need to request a separate exemption.\" 410(a)(8)(A) lets an order's 3121(r) election make them covered employment, so religious_order_vow_of_poverty decides the service: the election, its retroactive quarters and members abroad. The case ranks first because that family decides a vowed member's service whatever this family's other facts are.", + "precedence": 1, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "government_chaplain_service", + "consequence": "covered", + "description": "POMS RS 01901.600 B.3.c: \"Service performed by a duly ordained, commissioned, or licensed minister as a chaplain in the employ of the U.S., (including the Armed Services), wholly owned instrumentality of the U.S., the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions, is not considered in the exercise of the ministry.\" A.3 says the same of service as a chaplain in the Armed Forces, a governmental entity or a government-owned and operated hospital. So no clergy case reaches it, whatever the minister's exemption: this family excludes nothing, and the government-service families decide the service (review r6 M-7). Ranked above every ministry case.", + "precedence": 2, + "when": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions" + } + }, + { + "case_id": "foreign_agreement_sole_coverage", + "consequence": "noncovered", + "description": "Publication 517 (2025) lists this among the exceptions to SE tax on ministerial earnings: \"You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country.\" 26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). It overrides cnmi_noncitizen_resident_ministry and ministry_without_exemption_or_vow: on either CNMI reading the exemption leaves the earnings noncovered.", + "overrides": [ + "cnmi_noncitizen_resident_ministry", + "ministry_without_exemption_or_vow" + ], + "precedence": 3, + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "cnmi_noncitizen_resident_ministry", + "consequence": "open", + "description": "411(b)'s final sentence names four places; Publication 517 (2025) adds the CNMI. The case ranks above nonresident_alien_ministry, which every such minister also meets, and below foreign_agreement_sole_coverage, noncovered on both readings. An exempt minister is noncovered on both readings (nonresident_alien_ministry, or effective_1402e_exemption), so the case reads that no effective 1402(e) exemption is shown (review r6 M-2). Public Law 94-241, which POMS RS 01901.320 cites for the Commonwealth, is an Act of the 94th Congress, so no worker meets the text before that Congress; clergy_1968_1972 carries no CNMI case.", + "open_alternatives": [ + { + "description": "nonresident_alien_ministry decides: the earnings are not self-employment income.", + "name": "statutory_four_territories" + }, + { + "description": "the minister is treated as a citizen or resident alien for SE tax, so the remaining cases decide: ministry_without_exemption_or_vow, effective_1402e_exemption or exemption_status_unknown.", + "name": "publication_517_territorial_resident" + } + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "overrides": [ + "nonresident_alien_ministry", + "ministry_without_exemption_or_vow" + ], + "precedence": 4, + "when": { + "clergy_or_religious_exemption": "not shown to have an effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands, and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + } + }, + { + "case_id": "nonresident_alien_ministry", + "consequence": "noncovered", + "description": "411(b): self-employment income is net earnings derived by an individual other than a nonresident alien individual, except, for taxable years beginning on or after April 20, 1983, as a section 433 agreement provides. A resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. The general family self_employment_nonresident_alien states the same rule.", + "precedence": 5, + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + } + }, + { + "case_id": "pub_l_103_296_section_306_certificate", + "consequence": "noncovered", + "description": "Pub. L. 103-296 section 306 (the 26 U.S.C. 1402 notes): \"Notwithstanding any other provision of law\", an individual who performed 1402(c)(4) services \"which are subject to tax under section 1401\", where \"such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act ... was in effect\" and the individual \"was required to pay contributions on the earnings from such services under the social insurance system of Canada\", may file a certificate \"effective for taxable years ending after December 31, 1978, and before January 1, 1985\". Paragraph (3) limits who may file; the exemption runs \"with respect to services described in paragraphs (1) and (2)\", which do not name contributions, and section 306(d) withholds credit only from \"any income on which such tax would have been imposed but for such exemption\". So the certificate condition carries (3) as the person's eligibility, and the case reads this service's place and 1401 tax: the same minister's Canadian ministry on whose earnings no Canadian contributions were required is exempt too, while his ministry in the United States is not and reaches ministry_without_exemption_or_vow (review r7 M-1).", + "overrides": [ + "ministry_without_exemption_or_vow" + ], + "precedence": 6, + "when": { + "clergy_or_religious_exemption": "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)", + "ministerial_service": "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401", + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + } + }, + { + "case_id": "ministry_without_exemption_or_vow", + "consequence": "covered", + "description": "411(c)'s closing sentence lifts 411(c)(4)-(5) unless a 1402(e) exemption is effective, so ministry, order duties without a vow of poverty and Christian Science practice are self-employment; service status is distinct from employee status for income tax.", + "precedence": 7, + "when": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "effective_1402e_exemption", + "consequence": "noncovered", + "description": "411(c)(4)-(5) exclude ministry, order duties without a vow of poverty and Christian Science practice only while a 1402(e) exemption is effective (411(c), closing sentence); other work of an exempt minister is not excluded by it. A Christian Science reader counts as a minister (Publication 517: \"For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers.\").", + "precedence": 8, + "when": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "non_ministerial_service", + "consequence": "covered", + "description": "411(c)(4)-(5) and the 1402(e) exemption reach only ministry, order duties and Christian Science practice, so this family does not exclude other work; apply the other families.", + "precedence": 9, + "when": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + } + }, + { + "case_id": "exemption_status_unknown", + "consequence": "open", + "description": "Do not infer exemption status from clergy occupation.", + "precedence": 10, + "when": { + "clergy_or_religious_exemption": "not established" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1977 amendment note, subsec. 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No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 411, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(c)(4), 411(c)(5)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(c)(4), 411(c)(5)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "boundary_clause": { + "cases": { + "ministry_without_exemption_or_vow": [ + "clergy_or_religious_exemption", + "ministerial_service" + ], + "non_ministerial_service": [ + "ministerial_service" + ] + } + }, + "cantor": { + "cases": { + "ministry_without_exemption_or_vow": [ + "ministerial_service" + ], + "non_ministerial_service": [ + "ministerial_service" + ] + } + }, + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(A) excludes ministry from employment; the employment families read it, and this family decides the ministry's self-employment treatment." + }, + "foreign_ministry": { + "cases": { + "cnmi_noncitizen_resident_ministry": [ + "clergy_or_religious_exemption", + "ministerial_service", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "ministerial_service", + "clergy_or_religious_exemption" + ], + "nonresident_alien_ministry": [ + "ministerial_service", + "nonresident_alien_status" + ], + "pub_l_103_296_section_306_certificate": [ + "clergy_or_religious_exemption", + "ministerial_service", + "place_of_work" + ] + } + }, + "government_chaplain": { + "cases": { + "government_chaplain_service": [ + "ministerial_service" + ] + } + } + }, + "employment_consequence": "Excluded from employee employment under 410(a)(8)(A).", + "foreign_ministry": "Case nonresident_alien_ministry applies 411(b): a nonresident alien's earnings are not self-employment income unless a section 433 agreement covers them (Publication 517: individuals must generally be citizens or resident aliens). Case foreign_agreement_sole_coverage applies 26 U.S.C. 1401(c), added December 20, 1977, and Publication 517's exception for a minister whom a social security agreement under section 233 in effect for the period makes subject only to a foreign country's social security laws. Case cnmi_noncitizen_resident_ministry leaves open a noncitizen CNMI resident who is a nonresident alien (Publication 517 against 411(b)'s four places). Case pub_l_103_296_section_306_certificate applies Pub. L. 103-296 section 306 to 1402(c)(4) ministry subject to the 1401 tax and performed in Canada, for taxable years ending 1979-1984, while no United States-Canada section 233 agreement was in effect, under the certificate of a minister who was required to pay Canadian contributions on the earnings from such service (section 306(a)(3) limits who may file); the certificate exempts only such service (review r7 M-1).", + "government_chaplain": "Government chaplain duties are not qualifying ministry under this exclusion; apply relevant government-service family.", + "ministry_definition": "Religious worship, sacerdotal functions, and specified religious organization or assigned duties per RS 01901.600 A.2.", + "prior_coverage_election": "A valid pre-1968 Form 2031 coverage election prevents later 1402(e) exemption.", + "self_employment_default": "covered_self_employment", + "unread_trigger_facts": { + "clergy_remuneration": "The ministry earnings amount; self_employment_clergy_gross_concept computes it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"Form 4361\" \"statistics\" ministers exemptions", + "result": "Results describe filing, processing, and tax form instructions; no published stock, rate, or prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"Form 4361\" \"number\" \"approved\" ministers", + "result": "Results describe approved forms and IRS processing criteria; no published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"ministers\" \"exemptions\" \"percent\"", + "result": "No published exemption prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"vow of poverty\" \"number\" coverage", + "result": "No published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"church\" \"Form 8274\" \"number\" employees", + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" exemptions number approved statistics", + "result": "The four-query batch returned IRS forms, IRM and EIC guidance; no applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov" + ], + "query": "\"ministers\" \"exemptions\" \"1402(e)\" number", + "result": "No applicable unrestricted bound in the four-query batch; search service reported congress.gov inaccessible under robots rules.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"exempt\" \"social security\" statistics", + "result": "Restricted OACT solvency memo snippet appeared; it was not opened, captured or used. Other batch results describe coverage law; no usable bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"4361\" \"4029\" number approved", + "result": "IRS approval-code and processing guidance; no count bounding the target population in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" \"statistics\" -site:ssa.gov -site:urban.org", + "result": "Four-query batch returned guidance and historical form editions, without an applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Form 4361\" \"number\" \"approved\" -site:ssa.gov -site:urban.org", + "result": "IRM 4.19.6 and form instructions in the four-query batch explain approval, not prevalence.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"ministers\" \"exempt\" \"noncovered\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs", + "ssa.gov/history" + ], + "query": "\"clergy\" exemption \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov" + ], + "query": "\"4361\" \"Statistics of Income\"", + "result": "Located SOI Publications 4801/5384 and embedded Schedule SE. Plain retrieval of current Publication 4801 showed 2023 estimates and no estimate for the Form 4361 checkbox A; cached search text described an older vintage.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"minister\" \"waiver\" \"4361\"", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"clergy\" \"noncovered\" \"exempt\"", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "crsreports.congress.gov" + ], + "query": "\"clergy\" \"Social Security\" \"exemption\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"minister\" \"exempt\" \"Social Security\" prevalence", + "result": "No exemption-prevalence bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"Social Security\" \"exemption\" \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "result": "Coverage histories, POMS and legislative descriptions appeared in the four-query batch; no usable whole-population bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"Form 4361\" \"reports\"", + "result": "No applicable result in this four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"noncovered employment\" \"ministers\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "\"clergy\" \"exempt\" \"social security\" \"percent\" -site:ssa.gov/oact -solvency -MINT -DYNASIM -Trustees -projections", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "irs.gov" + ], + "query": "\"4361\" \"respondents\"", + "result": "IRB paperwork discussion returned by the four-query batch concerns other collections; its respondent figures do not establish Form 4361 prevalence.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"clergy\" \"noncovered\" \"social security\"", + "result": "Four-query batch returned an unrelated broad oversight report, without a clergy-exemption bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "tigta.gov" + ], + "query": "\"4361\" OR \"4029\" \"exemption\"", + "result": "Located and read TIGTA report 2013-40-131, Appendix IV, printed page 17: 32,020 approved Form 4361 or Form 4029 taxpayers within 179,362 TY 2012 MeF filers processed January 27-June 29, 2013 with Schedule C income at least $434 and no self-employment tax. The count combines two exemptions in a restricted filing subset; it does not bound all section 1402(e) exemptions. No candidate established. URL: https://www.tigta.gov/sites/default/files/reports/2024-11/201340131fr.pdf", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "crsreports.congress.gov" + ], + "query": "\"Social Security\" \"clergy\" exemption", + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov" + ], + "query": "\"Social Security\" \"ministers\" \"exempt\" statistics", + "result": "Four-query batch returned broad statistical and oversight reports, without an applicable bound.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs" + ], + "query": "\"4361\" \"4029\" -site:ssa.gov/oact -MINT -DYNASIM -Trustees -projections -solvency", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"clergy\" \"social security\" \"exemption\"", + "result": "Four-query batch returned BLS unemployment-legislation discussions, without section 1402(e) prevalence information.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs/ssb/ clergy exemption coverage -oact -solvency -Trustees -MINT -DYNASIM -projections", + "result": "Located Exemption of Clergyman From Social Security Coverage, SSA Bulletin 35(3), March 1972, page 30, and a pre-1968 coverage article. Plain request to https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf returned SOURCE_BLOCKED HTTP 403; no retry or alternate route. Historical application counts remain unverified. Restricted snippets also appeared despite exclusions; none was opened or used.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs/rsnotes/ ministers exemptions -oact -solvency -Trustees -MINT -DYNASIM -projections -rsn2017-02", + "result": "No applicable bound in the four-query batch. Restricted snippets appeared; none was opened, captured or used.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"clergy\" \"self-employment\" \"exempt\" \"statistics\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"ministers\" \"1402\" \"exemption\"", + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "open", + "description": "If no stated clergy case establishes treatment, obtain the missing ministry, exemption or poverty-vow facts before classification." + }, + "rule_id": "clergy_1982_2026", + "trigger_facts": [ + "clergy_or_religious_exemption", + "clergy_remuneration", + "ministerial_service", + "nonresident_alien_status", + "place_of_work", + "religious_order_service" + ], + "worked_examples": [ + { + "calculation": "minister_exemption", + "citation": { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Effective date of exemption; Example Rev. Hayden Austin", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + "example_id": "irs517_rev_hayden_austin_exemption", + "expected_rule_id": "clergy_1982_2026", + "income_year": 2022, + "published_inputs": { + "exemption_granted": true + }, + "published_outputs": { + "social_security_coverage": "noncovered" + }, + "source_passage": "Rev. Hayden Austin, ordained in 2022, had $400 or more in net self-employment earnings, in both 2022 and 2025, part of which was from her services as a minister. Rev. Austin files an application for exemption on February 19, 2026. If an exemption is granted, it is effective for 2022 and the following years." + } + ] + }, + { + "cases": [ + { + "case_id": "commercial_enterprise", + "consequence": "covered", + "description": "POMS RS 01901.220 A NOTE: domestic service in a commercial enterprise is not excluded.", + "overrides": [ + "enrolled_student_in_local_club" + ], + "precedence": 1, + "when": { + "domestic_service": "domestic service for a club or chapter engaged in a commercial enterprise" + } + }, + { + "case_id": "alumni_club_or_chapter", + "consequence": "covered", + "description": "POMS RS 01901.220 B NOTE: \"an alumni club or alumni chapter is not a college club, fraternity, or sorority, within the meaning of the law\", so 410(a)(2) does not exclude domestic service for it; apply the other families. Some alumni members in a college club or chapter are \"immaterial\" (same NOTE).", + "overrides": [ + "enrolled_student_in_local_club" + ], + "precedence": 2, + "when": { + "employer_school_nexus": "an alumni club or alumni chapter" + } + }, + { + "case_id": "enrolled_student_in_local_club", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(2); POMS RS 01901.220 A.1 and B.", + "precedence": 3, + "when": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)", + "enrollment": "enrolled and regularly attending classes at a school, college or university" + } + } + ], + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(2)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.220", + "capture": "poms_rs_01901220.html", + "location": "A.1; B", + "sha256": "fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470" + }, + { + "authority": "SSA POMS RS 01901.220", + "capture": "poms_rs_01901220.html", + "location": "B NOTE, alumni club or chapter", + "quote": "However, an alumni club or alumni chapter is not a college club, fraternity, or sorority, within the meaning of the law.", + "sha256": "fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470" + } + ], + "consequence": "covered", + "description": "Domestic service in a local college club or local fraternity/sorority chapter by a student enrolled and regularly attending classes at a school, college, or university is excluded. This regime began in 1951; commercial-enterprise service does not receive this exclusion. An alumni club or alumni chapter is not a college club, fraternity or sorority (POMS RS 01901.220 B NOTE).", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "college_club_domestic_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(2); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.220", + "capture": "poms_rs_01901220.html", + "location": "A.1; B", + "sha256": "fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(2)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(2)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(2)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "college_club_or_local_chapter": true, + "commercial_enterprise_excluded_from_exception": true, + "condition_cases": { + "commercial_enterprise_excluded_from_exception": { + "cases": { + "commercial_enterprise": [ + "domestic_service" + ] + } + } + }, + "unread_trigger_facts": { + "statutory_student_service": "Read by the student_service rows (410(a)(10), service \"in the employ of\" the school where the student is enrolled, text \"service as a student\"). 410(a)(2) turns on domestic service, enrollment and attendance at any school, college or university, and the club's character, which the domestic_service, enrollment and employer_school_nexus texts carry; it does not ask whether the service is \"service as a student\"." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"college\" \"fraternity\" domestic service social security exemption statistics number students", + "result": "Publication 15 and student-FICA rulings describe eligibility without bounding qualifying student domestic workers.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"college\" \"fraternity\" domestic service social security exemption statistics number students", + "result": "GAO GGD-93-72 discusses Form 941 instructions for college-club domestic service without a prevalence bound.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"college\" \"fraternity\" domestic service social security exemption statistics number students -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS RS 01901.220 explains the exclusion and history without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"college\" \"fraternity\" domestic service social security exemption statistics number students", + "result": "Returned UI coverage histories and college/group-quarters census material; residence or enrollment counts do not identify qualifying domestic service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"fraternity\" student employment excluded number -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned POMS, CFR and legislative-history guidance; no bound was established.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"fraternity\" student employment social security statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned publications, fraternal-organization guidance and student-FICA rulings; no bound was established.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The worker is not an enrolled, regularly attending student, or the employer is not a local college club or chapter, so 410(a)(2) does not exclude the service; apply the other families." + }, + "rule_id": "college_club_domestic_service_1968", + "trigger_facts": [ + "domestic_service", + "employer_school_nexus", + "enrollment", + "statutory_student_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "registered_organization_quarter_before_1978", + "consequence": "noncovered", + "description": "Former 410(a)(17) before Pub. L. 95-216: service performed in any quarter during any part of which the organization is registered or under an effective final order. Section 351(a)(1) \"substituted 'year' for 'quarter'\" only for \"remuneration paid and services rendered after Dec. 31, 1977\", so service before 1978 in a quarter in which the employer was neither registered nor ordered is not excluded, even if the employer was registered in another quarter of that year.", + "precedence": 1, + "when": { + "communist_organization_registration": "during any part of the calendar quarter in which the service is performed the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "services_performed_date": "before 1978-01-01" + } + }, + { + "case_id": "registered_organization_employer", + "consequence": "noncovered", + "description": "Former 410(a)(17) as Pub. L. 95-216 section 351(a)(1) amended it: service performed \"in any year during any part of which such organization is registered\". The amendment applies \"with respect to remuneration paid and services rendered after Dec. 31, 1977\"; (17) tests the service, so the case reads the service date.", + "precedence": 2, + "when": { + "communist_organization_registration": "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "services_performed_date": "on or after 1978-01-01" + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1035, April 1, 2024 edition", + "capture": "ce1c_cfr2024_20_404_1035.xml", + "location": "404.1035; retained unrevised language conflicts with the 2014 repeal", + "sha256": "c65772e3961f9339197539354f7f1d8f1921b1f0cde1d35bc2ee7b7fdbc311be" + }, + { + "authority": "Public Law 113-295, December 19, 2014, 128 Stat. 4052,4055", + "capture": "ce1c_plaw113_295.html", + "location": "221(a)(99)(C)(ii);221(b)(1)-(2)", + "sha256": "b4adf62c8774ef8b064f086f10264d77b1d5f0425889919067c3c325c2f6718d" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "former 410(a)(17), reproduced in 2014 amendment note; effective-date note", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1977 amendment note, subsecs. (a)(17)(A), (f)(4)(B)", + "quote": "Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95\u2013216, \u00a7 351(a)(1) , substituted \u201cyear\u201d for \u201cquarter\u201d.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1977 Amendment", + "quote": "Amendment by Pub. L. 95\u2013216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "former 410(a)(17); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + ], + "consequence": "covered", + "description": "Former section 410(a)(17) excludes employee service in any quarter (from 1978, any year) during any part of which the employer organization is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front, or Communist-infiltrated organization. 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No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 410, + "section_references_verified_present": [ + "410(a)(17)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(17)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(17)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2012 edition label", + "capture": "uscode_2012_42_410.html", + "location": "Section text as printed: 410(a)(17)", + "sha256": "a11b5f7fbf2827566d7c42ef6a567b2efb8e8e96cf03186ab4f7dd69aacd5bbb" + }, + "edition_year": 2012, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(17)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "organization_classes": { + "cases": { + "registered_organization_employer": [ + "communist_organization_registration" + ], + "registered_organization_quarter_before_1978": [ + "communist_organization_registration" + ] + } + }, + "organization_status_in_any_part_of_service_year": { + "cases": { + "registered_organization_employer": [ + "communist_organization_registration", + "services_performed_date" + ], + "registered_organization_quarter_before_1978": [ + "communist_organization_registration", + "services_performed_date" + ] + } + }, + "original_service_after": { + "not_a_coverage_condition": "Former 410(a)(17)(B) 'after June 30, 1956' precedes the 1968 start." + }, + "repeal_date": { + "not_a_coverage_condition": "The row's end: Pub. L. 113-295 s.221(b)(1) makes the strike effective on enactment, 2014-12-19; the row ends 2014-12-18." + }, + "repeal_savings": { + "not_a_coverage_condition": "s.221(b)(2) preserves pre-enactment treatment for later tax liability; every service in this row is pre-enactment and the exclusion applies to it directly." + }, + "source_disagreement_resolution": { + "not_a_coverage_condition": "Records the CFR wording as a source discrepancy after the repeal; no condition inside 1968-2014-12-18." + } + }, + "named_options": { + "enacted_2014_repeal": { + "specific_exclusion_repealed_from": "2014-12-19" + }, + "unamended_cfr_exclusion": { + "text": "2024 CFR 404.1035 still prints the former organization-registration exclusion" + } + }, + "organization_classes": [ + "Communist-action", + "Communist-front", + "Communist-infiltrated" + ], + "organization_status_in_any_part_of_service_year": [ + "registered_under_Internal_Security_Act_1950", + "effective_final_Subversive_Activities_Control_Board_registration_order" + ], + "original_service_after": "1956-06-30", + "repeal_date": "2014-12-19", + "repeal_savings": "Public Law 113-295 section 221(b)(2) preserves treatment of qualifying pre-enactment transactions, property and items for later tax liability", + "source_disagreement_resolution": { + "basis": "Public Law 113-295 expressly strikes section 410(a)(17), effective December 19, 2014 subject to section 221(b)(2); preserve the CFR wording as a source discrepancy, not an operative continuation of the repealed exclusion.", + "operative_current_text": "enacted_2014_repeal" + }, + "unread_trigger_facts": { + "employee_self_or_mixed": "The case text's 'the employer is registered' carries former (17)'s 'in the employ of' (a contractor's client is not his employer).", + "historical_fica_treatment": "No captured source conditions former 410(a)(17) on how the payor treated the pay." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number", + "result": "Returned Publication 17 indexes and unrelated tax guidance; no population bound was established.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number", + "result": "Returned Flemming v. Nestor legal history, foreign-affairs and unrelated administration reports; no count of employees of designated organizations was established.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number -MINT -DYNASIM -Trustees -solvency -projections", + "result": "Returned Romanian benefit guidance and unrelated POMS references without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number", + "result": "Returned foreign labor-market and Communist-country historical material without a U.S. excluded-employment bound.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"Communist\" organization employees coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned 1956 amendment history and historical legislative descriptions without a published employee-population bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Communist\" employment social security statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned international SOI studies, charitable-deduction guidance and unrelated criminal-enforcement material without a relevant bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The employer is not so registered or ordered, so former 410(a)(17) does not exclude the service; apply the other families." + }, + "rule_id": "communist_organization_service_1968", + "trigger_facts": [ + "communist_organization_registration", + "employee_self_or_mixed", + "historical_fica_treatment", + "services_performed_date" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "20 CFR 404.1035, April 1, 2024 edition", + "capture": "ce1c_cfr2024_20_404_1035.xml", + "location": "404.1035; retained unrevised language conflicts with the 2014 repeal", + "sha256": "c65772e3961f9339197539354f7f1d8f1921b1f0cde1d35bc2ee7b7fdbc311be" + }, + { + "authority": "Public Law 113-295, December 19, 2014, 128 Stat. 4052,4055", + "capture": "ce1c_plaw113_295.html", + "location": "221(a)(99)(C)(ii);221(b)(1)-(2)", + "sha256": "b4adf62c8774ef8b064f086f10264d77b1d5f0425889919067c3c325c2f6718d" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "former 410(a)(17), reproduced in 2014 amendment note; effective-date note", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "former 410(a)(17); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + ], + "consequence": "covered", + "description": "The specific communist-organization exclusion in section 410(a)(17) is repealed. Apply the ordinary employment definition and other applicable exclusions. The repealing act preserves specified pre-enactment treatment affecting later tax liability; the unrevised CFR text is retained as a named source disagreement.", + "effective_end": "2026-12-31", + "effective_start": "2014-12-19", + "family": "communist_organization_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "2014" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2014 edition label", + "capture": "uscode_2014_42_410.html", + "location": "Section text as printed: 410(a)(17)", + "sha256": "acfa00ffe273f79fe5663919565b8f7819ae97ae437210cdca747d8fa1cdb061" + }, + "edition_year": 2014, + "historical_note_headings_verified_present": [ + "Effective Date of 2014 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(17)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "2014" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(17)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 2014 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(17)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "repeal_savings_requires_pre_enactment_item_and_effect_on_later_tax_liability": { + "not_a_coverage_condition": "Records the savings clause of Pub. L. 113-295 section 221(b)(2), which keeps the old treatment only of a \"transaction occurring before the date of the enactment\" or of property or an item from before it. This service-date row starts on the 2014-12-19 enactment date, so every service it classifies is post-enactment; earlier service belongs to communist_organization_service_1968." + }, + "source_disagreement_resolution": { + "not_a_coverage_condition": "Records the 2024 CFR wording as a source discrepancy after the 2014 repeal; the row excludes nothing." + }, + "specific_exclusion_repealed": { + "not_a_coverage_condition": "Describes what the covered residual already does: Pub. L. 113-295 section 221(a)(99)(C)(ii) amends section 210(a) \"by striking paragraph (17)\", effective on enactment under section 221(b)(1), so this family excludes no service in a window that starts on that date." + } + }, + "named_options": { + "enacted_2014_repeal": { + "specific_exclusion_repealed_from": "2014-12-19" + }, + "unamended_cfr_exclusion": { + "text": "2024 CFR 404.1035 still prints the former organization-registration exclusion" + } + }, + "other_employment_rules_continue": true, + "repeal_savings_requires_pre_enactment_item_and_effect_on_later_tax_liability": true, + "source_disagreement_resolution": { + "basis": "Public Law 113-295 expressly strikes section 410(a)(17), effective December 19, 2014 subject to section 221(b)(2); preserve the CFR wording as a source discrepancy, not an operative continuation of the repealed exclusion.", + "operative_current_text": "enacted_2014_repeal" + }, + "specific_exclusion_repealed": true, + "unread_trigger_facts": { + "communist_organization_registration": "410(a)(17) is struck from 2014-12-19 (Pub. L. 113-295 s.221(a)(99)(C)(ii), (b)(1)); no case reads it in this window.", + "employee_self_or_mixed": "The family excludes nothing in this window.", + "historical_fica_treatment": "The family excludes nothing in this window; no source conditions anything on payor treatment.", + "services_performed_date": "The window starts on the enactment date; s.221(b)(2) savings reach only pre-enactment items, which belong to the 1968 row." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number", + "result": "Returned Publication 17 indexes and unrelated tax guidance; no population bound was established.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number", + "result": "Returned Flemming v. Nestor legal history, foreign-affairs and unrelated administration reports; no count of employees of designated organizations was established.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number -MINT -DYNASIM -Trustees -solvency -projections", + "result": "Returned Romanian benefit guidance and unrelated POMS references without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"Communist\" organization \"social security\" employment exclusion statistics number", + "result": "Returned foreign labor-market and Communist-country historical material without a U.S. excluded-employment bound.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"Communist\" organization employees coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned 1956 amendment history and historical legislative descriptions without a published employee-population bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Communist\" employment social security statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned international SOI studies, charitable-deduction guidance and unrelated criminal-enforcement material without a relevant bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "410(a)(17)'s exclusion is repealed for this window, so this family excludes nothing; apply the ordinary employment definition and the other families." + }, + "rule_id": "communist_organization_service_2014_1219", + "trigger_facts": [ + "communist_organization_registration", + "employee_self_or_mixed", + "historical_fica_treatment", + "services_performed_date" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "domestic_farm_service_before_1995", + "consequence": "deferred", + "defers_to": [ + "agricultural_service" + ], + "description": "Until 1995 domestic employees on farms operated for profit were agricultural employees (POMS RS 01402.216 A).", + "precedence": 1, + "when": { + "domestic_service": "domestic service on a farm operated for profit" + } + }, + { + "case_id": "noncash_remuneration", + "consequence": "noncovered", + "description": "409(a)(6)(A) excludes noncash pay for domestic service in a private home.", + "precedence": 2, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash" + } + } + ], + "citations": [ + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "1994 amendment note, former 409(a)(6)(B)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "SSA POMS RS 01402.215", + "capture": "poms_rs_01402215.html", + "location": "A-B", + "sha256": "3e91a5b94b9f053a45afbcb34421db1c6d107b6ed0cf1bd4500fd52cb4dc6b07" + }, + { + "authority": "SSA POMS RS 01402.216", + "capture": "poms_rs_01402216.html", + "location": "A, farm domestic employees from 1995", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05" + }, + { + "authority": "SSA POMS RS 01901.200", + "capture": "poms_rs_01901200.html", + "location": "A.2", + "sha256": "afec731c79bccd9e69440d863c6b76c3079b79eee8da1d58f2a647daa5cc49f5" + } + ], + "consequence": "covered_above_threshold", + "description": "Domestic service in a private home: only cash remuneration of at least $50 from one employer in a calendar quarter is wages. Do not combine different employers; noncash remuneration is excluded. This regime began in 1955.", + "effective_end": "1993-12-31", + "effective_start": "1968-01-01", + "family": "domestic_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "aggregate_key": [ + "employer", + "employee", + "calendar_quarter" + ], + "all_cash_covered_when_threshold_met": true, + "condition_cases": { + "all_cash_covered_when_threshold_met": { + "not_a_coverage_condition": "Records that once the row's cash threshold (threshold_id) is met all cash pay counts, which the covered_above_threshold residual applies; noncash pay is a case." + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 103-387, as the 42 U.S.C. 409 notes summarize it, is \"applicable to remuneration paid after Dec. 31, 1993\".", + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "threshold_id": "domestic_cash_quarterly", + "unread_trigger_facts": { + "amount": "The cash amount the $50 calendar-quarter test compares (threshold domestic_cash_quarterly).", + "month_or_exposure": "The calendar quarter domestic_cash_quarterly aggregates over.", + "reporting_unit": "The employer-employee-quarter unit (parameter aggregate_key; POMS RS 01402.215 B: \"Do not lump cash payments from different employers\")." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"domestic\" \"under 18\" \"exemption\" \"number\"; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay from one employer is wages once the $50 calendar-quarter test is met; apply the other families." + }, + "rule_id": "domestic_service_1968", + "trigger_facts": [ + "amount", + "cash_remuneration", + "domestic_service", + "month_or_exposure", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "domestic_farm_service_before_1995", + "consequence": "open", + "description": "Ranked first, where the agricultural deferral stood. The 409 notes and POMS date the end of agricultural treatment of farm domestic pay a year apart. On the notes' reading this row decides the pay: noncash pay is excluded, cash pay of $50 to $999 takes benefit_credit_transition_1994 (covered) and less fails the $1,000 test. On POMS's reading agricultural_service_1988 decides it: noncash pay is excluded, and cash pay is wages once the employer pays the employee $150 or more in the year or its expenditures for agricultural labor reach $2,500 (409(a)(7)(B)). The readings differ only for $50 to $149 from an employer spending less than $2,500 (covered, then excluded) and for less than $50 from one spending $2,500 or more (excluded, then covered), so the case reads those two cells (review r6 M-2; review r7 M-8(c): it had refused $150 to $999, which both readings cover).", + "open_alternatives": [ + { + "description": "The 409 notes date the whole 1994 rewrite of 409(a)(6)(B), farm domestic parenthetical included, to remuneration paid after December 31, 1993: farm domestic pay in 1994 is domestic service in a private home of the employer, and this row's other cases and residual decide it as they decide other domestic pay in 1994.", + "name": "statutory_note_reading" + }, + { + "description": "POMS RS 01402.216 A and RS 01901.200 D.1 keep domestic employees on farms operated for profit agricultural employees until January 1, 1995, as former 409(a)(6)(B) did (\"does not include service described in section 410(f)(5)\"): 1994 pay defers to agricultural_service, as domestic_service_1968 sends earlier pay.", + "name": "poms_reading" + } + ], + "open_reason": "FARM_DOMESTIC_1994_DATE_UNSETTLED: Pub. L. 103-387 rewrote 409(a)(6)(B) to reach cash pay \"for domestic service in a private home of the employer (including domestic service described in section 410(f)(5) of this title)\" (42 U.S.C. 409, 1994 edition), and the 409 notes make the amendment \"applicable to remuneration paid after Dec. 31, 1993\". POMS RS 01402.216 A and RS 01901.200 D.1 say instead that \"Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees\", RS 01901.200 citing \"the enactment of P.L. 103-387 effective January 1, 1995\". No CE1 capture holds section 2(a)(3) of the Act, so the rule for farm domestic pay in 1994 is unsettled and the case refuses.", + "precedence": 1, + "when": { + "amount": "cash remuneration from one employer in 1994 either of at least $50 but less than $150, from an employer whose 1994 expenditures for agricultural labor were less than $2,500, or of less than $50, from an employer whose 1994 expenditures for agricultural labor were $2,500 or more", + "domestic_service": "domestic service on a farm operated for profit" + } + }, + { + "case_id": "noncash_remuneration", + "consequence": "noncovered", + "description": "409(a)(6)(A) excludes noncash pay for domestic service in a private home.", + "precedence": 2, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash" + } + }, + { + "case_id": "benefit_credit_transition_1994", + "consequence": "covered", + "description": "For 1994 only the worker still receives earnings credit (one quarter of coverage when total earnings are $620 to $999), but no FICA tax is due (POMS RS 01402.216 A). Keep the benefit-credit and tax channels separate.", + "precedence": 3, + "when": { + "amount": "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + } + } + ], + "citations": [ + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "1994 amendment note, former 409(a)(6)(B)", + "quote": "does not include service described in section 410(f)(5)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(6)(B); 1994 amendment and effective date notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "capture": "lii_42_409.html", + "location": "409(a)(7)(B)", + "quote": "(B) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless\u2014 (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer\u2019s expenditures for agricultural labor in such year equal or exceed $2,500,", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "Effective Date of 1994 Amendments note", + "quote": "Amendment by Pub. L. 103\u2013387 applicable to remuneration paid after Dec. 31, 1993", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "SSA POMS RS 01402.216", + "capture": "poms_rs_01402216.html", + "location": "A, farm domestic employees from 1995", + "quote": "Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees.", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05" + }, + { + "authority": "SSA POMS RS 01402.216", + "capture": "poms_rs_01402216.html", + "location": "A, including 1994 transition", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05" + }, + { + "authority": "SSA POMS RS 01901.200", + "capture": "poms_rs_01901200.html", + "location": "D.1 NOTE", + "quote": "NOTE: Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees. Instead they are subject to the new domestic threshold. (This is based on the enactment of P.L. 103-387 effective January 1, 1995 and reinforced with P.L. 108-203).", + "sha256": "afec731c79bccd9e69440d863c6b76c3079b79eee8da1d58f2a647daa5cc49f5" + }, + { + "authority": "42 USC 409, official 1994 United States Code edition", + "capture": "uscode_1994_42_409.html", + "location": "409(a)(6)(B) as amended by Pub. L. 103-387", + "quote": "(B) Cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service described in section 410(f)(5) of this title)", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27" + } + ], + "consequence": "covered_above_threshold", + "description": "Annual $1,000 employer-employee domestic cash threshold replaces $50 per quarter. For 1994 only, employee earnings credit is retained for cash of $50 or more but less than $1,000 under the transitional provision, although FICA is not due. The benefit-credit channel and taxable channel must retain this distinction. Whether farm domestic pay in 1994 takes the domestic or the agricultural rules is an open question.", + "effective_end": "1994-12-31", + "effective_start": "1994-01-01", + "family": "domestic_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "benefit_credit_transition": { + "maximum_exclusive": 1000, + "minimum_cash": 50, + "quarter_of_coverage_if_620_to_999": 1, + "quarter_of_coverage_threshold": 620 + }, + "condition_cases": { + "domestic_farm_service": { + "cases": { + "domestic_farm_service_before_1995": [ + "domestic_service" + ] + } + } + }, + "domestic_farm_service": "Unsettled for pay in 1994: the 409 notes apply Pub. L. 103-387's rewrite of 409(a)(6)(B), which includes domestic service described in 410(f)(5), to remuneration paid after Dec. 31, 1993, while POMS RS 01402.216 A and RS 01901.200 D.1 keep domestic employees on farms operated for profit agricultural until January 1, 1995. Case domestic_farm_service_before_1995 refuses (FARM_DOMESTIC_1994_DATE_UNSETTLED).", + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 103-387, as the 42 U.S.C. 409 notes summarize it, is \"applicable to remuneration paid after Dec. 31, 1993\".", + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "tax_threshold": 1000, + "threshold_id": "domestic_cash_annual", + "unread_trigger_facts": { + "month_or_exposure": "The calendar year domestic_cash_annual aggregates over (the transition case states its own 1994 window).", + "reporting_unit": "The employer-employee-year unit of domestic_cash_annual; the transition case states \"from one employer\" in its own text." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"domestic\" \"under 18\" \"exemption\" \"number\"; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay from one employer is wages once the $1,000 annual test is met; apply the other families." + }, + "rule_id": "domestic_service_1994", + "trigger_facts": [ + "amount", + "cash_remuneration", + "domestic_service", + "month_or_exposure", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "noncash_remuneration", + "consequence": "noncovered", + "description": "409(a)(6)(A) excludes noncash pay for domestic service in a private home.", + "precedence": 1, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash" + } + }, + { + "case_id": "minor_not_principal_occupation", + "consequence": "noncovered", + "description": "410(a)(21)(A): service \"performed in any year by an individual under the age of 18 during any portion of such year\", the year of performance; POMS RS 01402.216 B, for service after 1994.", + "precedence": 2, + "when": { + "age": "under 18 during any portion of the calendar year in which the service is performed", + "occupation": "domestic service is not the individual's principal occupation", + "services_performed_date": "on or after 1995-01-01" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 926 (2026)", + "capture": "irs_pub926_2026.html", + "location": "Social Security and Medicare Taxes; Not withholding the employee share; employer pays taxes on explicit 2026 $100 weekly cash pay example", + "sha256": "d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38" + }, + { + "authority": "42 U.S.C. 409, pinned Code republication with amendment/effective-date notes", + "capture": "lii_42_409.html", + "location": "409(a)(5)(A), employer-paid employee FICA for agricultural/domestic service", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24", + "capture": "lii_42_409.html", + "location": "409(a)(6)(A)-(B)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(21)(A)", + "quote": "performed in any year by an individual under the age of 18 during any portion of such year", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(21), effective date of 1994 amendment", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01402.216", + "capture": "poms_rs_01402216.html", + "location": "A-B", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05" + }, + { + "authority": "SSA POMS RS 01901.200", + "capture": "poms_rs_01901200.html", + "location": "A.1; B; D.1", + "sha256": "afec731c79bccd9e69440d863c6b76c3079b79eee8da1d58f2a647daa5cc49f5" + } + ], + "consequence": "covered_above_threshold", + "description": "Cash wages from one employer in a calendar year must reach the annual domestic threshold; all cash wages then count. Noncash remuneration remains excluded. Domestic work on a farm operated for profit uses this domestic regime from 1995. A worker under age 18 during any part of the calendar year in which the service is performed is excluded if domestic service is not the principal occupation; family exclusions apply independently.", + "effective_end": "2026-12-31", + "effective_start": "1995-01-01", + "family": "domestic_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "all_cash_covered_when_threshold_met": true, + "boundary_clause": { + "axis_exception": "Pub. L. 103-387 dates 410(a)(21) by services performed after Dec. 31, 1994, while its threshold change, which sets this family's 1994 boundary, applies to remuneration paid after Dec. 31, 1993, so the family keeps the payment-date axis. Case minor_not_principal_occupation carries the service date, so a minor's domestic service performed in 1994 and paid in 1995 takes the residual.", + "citation": { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1994 Amendment note (Pub. L. 103-387 section 2(a)(3)(B))", + "quote": "Amendment by Pub. L. 103\u2013387 applicable to services performed after Dec. 31, 1994", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1995 edition label", + "capture": "uscode_1995_42_410.html", + "location": "Section text as printed: 410(a)(21)", + "sha256": "c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac" + }, + "edition_year": 1995, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(21)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(21)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(21)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "all_cash_covered_when_threshold_met": { + "not_a_coverage_condition": "Records that once the row's cash threshold (threshold_id) is met all cash pay counts, which the covered_above_threshold residual applies; noncash pay is a case." + }, + "employer_paid_employee_fica_included_in_wages": { + "not_a_coverage_condition": "42 U.S.C. 409(a)(5)(A) takes the employee tax an employer pays without deduction out of wages, and below the annual cash threshold \"neither you nor your employee will owe social security or Medicare tax\" (IRS Pub. 926 (2026)). It sets the wage amount of pay already covered (\"your employee's wages each payday are $100\"), not which case or residual applies." + }, + "rounding": { + "not_a_coverage_condition": "42 U.S.C. 409(c) optional rounding of each cash payment changes the amount counted, not whether the service is covered." + } + }, + "domestic_farm_service": "domestic_service", + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 103-387, as the 42 U.S.C. 409 notes summarize it, is \"applicable to remuneration paid after Dec. 31, 1993\".", + "employer_paid_employee_fica_included_in_wages": false, + "rounding": { + "authority": "42 USC 409(c)", + "mode": "nearest_dollar_half_up", + "optional": true, + "requires_regulatory_conditions": true, + "unit": "individual_cash_payment" + }, + "threshold_id": "domestic_cash_annual", + "unread_trigger_facts": { + "amount": "The cash amount the annual domestic threshold compares (domestic_cash_annual; 409(a)(6)(B)).", + "domestic_service": "Entry fact of the family. From 1995 no case needs it: farm domestic service stays in this regime (parameter domestic_farm_service; POMS RS 01402.216 A), and 410(a)(21) is limited to domestic service in a private home of the employer, which is this family's whole scope.", + "enrollment": "Evidence for the occupation text, not a separate condition: IRS Pub. 926 (2026) says \"If the employee is a student, providing household services isn't considered to be their principal occupation\", so an enrolled minor states \"domestic service is not the individual's principal occupation\". NOTE: no other captured edition (Pub. 926 2008-2025 extracts, POMS RS 01402.216 B, RS 01901.200 B) states the student rule, and the case text does not mention it.", + "family_service": "Family exclusions are decided independently in the family_service rows (row description: \"family exclusions apply independently\"); no domestic exclusion depends on family relationship.", + "month_or_exposure": "The calendar year domestic_cash_annual aggregates over; the minor case reads the year of performance through its own age text.", + "reporting_unit": "The employer-employee-year unit of domestic_cash_annual." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"domestic\" \"under 18\" \"exemption\" \"number\"; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay from one employer is wages once the annual domestic threshold is met; apply the other families." + }, + "rule_id": "domestic_service_1995", + "trigger_facts": [ + "age", + "amount", + "cash_remuneration", + "domestic_service", + "enrollment", + "family_service", + "month_or_exposure", + "occupation", + "reporting_unit", + "services_performed_date" + ], + "worked_examples": [ + { + "calculation": "domestic_cash_wages", + "citation": { + "authority": "IRS Publication 926 (2026)", + "capture": "irs_pub926_2026.html", + "location": "Social Security and Medicare Taxes; Not withholding the employee share; employer pays taxes on explicit 2026 $100 weekly cash pay example", + "sha256": "d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38" + }, + "example_id": "irs926_2026_employer_paid_fica_cash_wages", + "expected_rule_id": "domestic_service_1995", + "expected_thresholds": { + "domestic_cash_annual": 3000 + }, + "income_year": 2026, + "income_year_basis": "published_transaction_year", + "published_inputs": { + "cash_wages_cents": 10000, + "employee_over_18": true, + "employee_unrelated": true, + "employer_paid_employee_fica_cents": 765, + "expected_annual_cash_at_least_cents": 300000 + }, + "published_outputs": { + "federal_income_tax_wages_per_payday_cents": 10765, + "social_security_wages_per_payday_cents": 10000 + }, + "source_edition_year": 2026, + "source_passage": "In 2026, you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $3,000 or more for the year. You decide to pay your employee\u2019s share of social security and Medicare taxes from your own funds. You pay your employee $100 every Friday without withholding any social security or Medicare taxes. For social security and Medicare tax purposes, your employee\u2019s wages each payday are $100. For each wage payment, you will pay $15.30 when you pay the taxes. This is $7.65 ($6.20 for social security tax plus $1.45 for Medicare tax) to cover your employee\u2019s share plus $7.65 ($6.20 for social security tax plus $1.45 for Medicare tax) for your share. For income tax purposes, your employee\u2019s wages each payday are $107.65 ($100 + the $7.65 you will pay to cover your employee\u2019s share of social security and Medicare taxes)." + }, + { + "calculation": "domestic_threshold", + "citation": { + "authority": "IRS Publication 926 (2026)", + "capture": "irs_pub926_2026.html", + "location": "Social Security and Medicare Taxes; withholding example, Mary Brown and Jane A. Oak", + "sha256": "d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38" + }, + "example_id": "irs926_2026_jane_oak", + "expected_amount": 3360, + "expected_rule_id": "domestic_service_1995", + "expected_thresholds": { + "domestic_cash_annual": 3000 + }, + "income_year": 2026, + "published_inputs": { + "employee_over_18": true, + "employee_unrelated": true, + "weekly_cash_wages": 70, + "weeks": 48 + }, + "published_outputs": { + "annual_cash_wages_dollars": 3360, + "social_security_coverage": "covered" + }, + "source_passage": "On January 31, 2026, Mary Brown hired Jane A. Oak (who is an unrelated individual over age 18) to care for Mary\u2019s child and agreed to pay cash wages of $70 every Friday. Jane worked for the remainder of the year (a total of 48 weeks). Jane didn\u2019t give Mary a Form W-4 to request federal income tax withholding. The following is the information Mary will need to complete Schedule H (Form 1040), Form W-2, and Form W-3. Total cash wages paid to Jane $3,360.00 ($70 x 48 weeks) Jane\u2019s share of: Social security tax $208.32 ($3,360 x 6.2% (0.062)) Medicare tax $48.72 ($3,360 x 1.45% (0.0145))" + } + ] + }, + { + "cases": [ + { + "case_id": "electing_church_nonministerial_service", + "consequence": "covered_above_threshold", + "description": "Treated as a trade or business under 411(c)(2)(G); the church employee threshold applies. Pub. L. 98-369 section 2603(e) applies the church election to \"service performed after December 31, 1983\", so this row, which a fiscal year that began in 1983 reaches on the family's taxable-year axis, applies the 1984 row's case to such service performed on or after 1984-01-01. 410(a)(8)(B) reaches only a church or organization that \"has in effect an election under section 3121(w)\"; 3121(w)(2) requires the election to be made \"prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due\" (RS 01901.660 A.2: \"An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.\") and says a revocation by the Secretary \"shall apply retroactively to the beginning of the 2-year period for which the information was not furnished\".", + "precedence": 1, + "when": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "unrelated_trade_or_business", + "consequence": "covered", + "description": "Not excluded from employment by 410(a)(8)(B); apply other families. Pub. L. 98-369 section 2603(e) applies the church election to \"service performed after December 31, 1983\", so this row, which a fiscal year that began in 1983 reaches on the family's taxable-year axis, applies the 1984 row's case to such service performed on or after 1984-01-01.", + "precedence": 2, + "when": { + "church_employee_service": "unrelated trade or business", + "services_performed_date": "on or after 1984-01-01" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a)(8)(B)", + "quote": "Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986 , other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "effective-date note", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.2", + "quote": "An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(w)(2), revocation", + "quote": "Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(w)(2), timing", + "quote": "An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + } + ], + "consequence": "deferred", + "description": "The 3121(w) church employer election did not exist for service performed before 1984; ordinary church employee coverage follows the then effective nonprofit employer waiver and small remuneration rules. For a fiscal year that began in 1983, the 1984 church cases apply to its service performed on or after 1984-01-01.", + "effective_end": "1983-12-31", + "effective_start": "1968-01-01", + "family": "electing_church_employee_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "church_se_threshold_cents": 10000, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1984" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(8); Amendments entries: 1983, 1984; Effective Date of 1984 Amendment; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment", + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(8)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1984" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(i); Amendments entries: 1984; Effective Date of 1984 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(i)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + } + ], + "condition_cases": { + "church_se_threshold_cents": { + "cases": { + "electing_church_nonministerial_service": [ + "church_employee_service", + "services_performed_date" + ] + } + }, + "employer_election_available": { + "not_a_coverage_condition": "The church employer election reaches only service performed after December 31, 1983 (Pub. 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L. 98-369 section 2603(e) begins the election, for \"service performed after December 31, 1983\".", + "employer_election_available": false, + "ministerial_service_separate": true, + "threshold_concept": "Remuneration from one employer described in 410(a)(8)(B); less than $100 is excluded and the 411(b)(2) $400 threshold does not apply.", + "unread_trigger_facts": { + "amount": "The church remuneration the row's threshold (church_employee_minimum_historical) compares; no case depends on it.", + "clergy_or_religious_exemption": "Read by other families, not a condition of this row: 411(c)(6) removes service during an effective 1402(g) exemption from 'trade or business' (se_religious_sect rows read it; personal_religious_exemption points there), and the clergy family reads 1402(e) exemptions; this row's cases leave ministry out by their own text ('outside ministry or order duties').", + "month_or_exposure": "The service period behind the threshold amount; no case depends on it (the cases carry the service date through services_performed_date 'on or after 1984-01-01').", + "reporting_unit": "The threshold's aggregation unit (same electing-church employer, employee and taxable year, former 411(a)(13)(C)); no case depends on it.", + "taxable_year_start": "The family's taxable-year axis (effective_basis 'taxable_year_start') reads it to choose the row; no case depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"vow of poverty\" \"number\" coverage", + "result": "No published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"church\" \"Form 8274\" \"number\" employees", + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "deferred", + "defers_to": [ + "nonprofit_service" + ], + "description": "No 3121(w) church employer election existed. 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outside an unrelated trade or business, and outside ministry or order duties" + } + }, + { + "case_id": "unrelated_trade_or_business", + "consequence": "covered", + "description": "Not excluded from employment by 410(a)(8)(B); apply other families.", + "precedence": 2, + "when": { + "church_employee_service": "unrelated trade or business" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a)(8)(B)", + "quote": "Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986 , other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(c)(4)-(5) and closing sentence", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.2", + "quote": "An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(w)(2), revocation", + "quote": "Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(w)(2), timing", + "quote": "An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + } + ], + "consequence": "covered", + "description": "Church election service is excluded from employment but covered as self-employment from 1984; the original 411(a)(13) threshold is per employer.", + "effective_end": "1985-12-31", + "effective_start": "1984-01-01", + "family": "electing_church_employee_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "axis_exception": "Pub. L. 98-369 section 2603(e) applies the church employer election amendments to service performed after December 31, 1983, while the family's 1986 boundary (411(i)) applies to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, so the family keeps the taxable-year axis. For a calendar-year worker the first such year begins January 1, 1984. A fiscal-year worker whose taxable year began in 1983 reaches the earlier row, whose cases carry services_performed_date \"on or after 1984-01-01\" and apply this row's rule to that service; earlier service takes the earlier row's residual.", + "citation": { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "Effective Date of 1984 Amendment note, Pub. L. 98-369 section 2603(e)", + "quote": "Pub. L. 98\u2013369, div. B, title VI, \u00a7 2603(e) , July 18, 1984 , 98 Stat. 1130 , provided that: \u201cThe amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26 ] shall apply to service performed after December 31, 1983 .\u201d", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + }, + "church_election_service_start": "1984-01-01", + "church_se_threshold_cents": 10000, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1984" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(8); Amendments entries: 1983, 1984; Effective Date of 1984 Amendment; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment", + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(8)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1984" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(i); Amendments entries: 1984; Effective Date of 1984 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(i)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982 + ] + } + ], + "condition_cases": { + "employer_election_available": { + "cases": { + "electing_church_nonministerial_service": [ + "church_employee_service" + ] + } + }, + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(B) excludes the electing church's service from employment; this family decides its self-employment treatment." + }, + "expense_rule": { + "not_a_coverage_condition": "A computation rule (no deductions other than 411(a)(11), former 411(a)(13)(A)) for the church_employee_self_employment family; it changes the amount, not whether the service is covered." + }, + "threshold_concept": { + "threshold_ids": [ + "church_employee_minimum_historical" + ] + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "This row starts where Pub. L. 98-369 section 2603(e) applies the church election amendments to \"service performed after December 31, 1983\" (pinned with an axis_exception in boundary_clause). The family keeps the taxable-year axis because Pub. L. 99-514 section 1882(b)(3) makes 411(i) \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\".", + "employer_definition": "A qualified church controlled organization must meet the 3121(w) definition; nonprofit religious status alone does not establish this.", + "employer_election_available": true, + "employment_consequence": "Excluded employment under 410(a)(8)(B).", + "expense_rule": "No allowable deductions except 411(a)(11) under then effective 411(a)(13).", + "personal_religious_exemption": "Apply the year-specific religious sect exemption rule from the self-employment registry. The historical interaction of 1402(g), church employee income, and 3127 is not resolved by employer election alone; no current exemption rule is backcast here.", + "se_computation_family": "church_employee_self_employment", + "self_employment_consequence": "covered_self_employment", + "threshold_aggregation_unit": "same_employer_employee_taxable_year", + "threshold_concept": "Remuneration from one employer described in 410(a)(8)(B); less than $100 is excluded and the 411(b)(2) $400 threshold does not apply.", + "unread_trigger_facts": { + "amount": "The church remuneration the row's threshold (church_employee_minimum_historical) compares; no case depends on it.", + "clergy_or_religious_exemption": "Read by other families, not a condition of this row: 411(c)(6) removes service during an effective 1402(g) exemption from 'trade or business' (se_religious_sect rows read it; personal_religious_exemption points there), and the clergy family reads 1402(e) exemptions; this row's cases leave ministry out by their own text ('outside ministry or order duties').", + "month_or_exposure": "The service period behind the threshold amount; no case depends on it.", + "reporting_unit": "The threshold's aggregation unit (same electing-church employer, employee and taxable year, former 411(a)(13)(C)); no case depends on it.", + "taxable_year_start": "The family's taxable-year axis (effective_basis 'taxable_year_start') reads it to choose the row; no case depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"vow of poverty\" \"number\" coverage", + "result": "No published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"church\" \"Form 8274\" \"number\" employees", + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "When no qualifying electing-church case applies, this exclusion does not establish noncoverage; apply the other coverage families." + }, + "rule_id": "electing_church_1984_1985", + "trigger_facts": [ + "amount", + "church_employee_service", + "clergy_or_religious_exemption", + "month_or_exposure", + "reporting_unit", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "electing_church_nonministerial_service", + "consequence": "covered_above_threshold", + "description": "Treated as a trade or business under 411(c)(2)(G); the church employee threshold applies. 410(a)(8)(B) reaches only a church or organization that \"has in effect an election under section 3121(w)\"; 3121(w)(2) requires the election to be made \"prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due\" (RS 01901.660 A.2: \"An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.\") and says a revocation by the Secretary \"shall apply retroactively to the beginning of the 2-year period for which the information was not furnished\".", + "precedence": 1, + "when": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties" + } + }, + { + "case_id": "unrelated_trade_or_business", + "consequence": "covered", + "description": "Not excluded from employment by 410(a)(8)(B); apply other families.", + "precedence": 2, + "when": { + "church_employee_service": "unrelated trade or business" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a)(8)(B)", + "quote": "Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986 , other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(c)(4)-(5) and closing sentence", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.1-A.4 and B", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + }, + { + "authority": "POMS RS 01901.660 (2010-06-14)", + "capture": "poms_rs_01901660.html", + "location": "A.2", + "quote": "An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(w)(2), revocation", + "quote": "Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(w)(2), timing", + "quote": "An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + } + ], + "consequence": "covered", + "description": "Separate church employee computation under 411(i) begins for taxable years after 1985, distinct from 1984 coverage and the $100 threshold.", + "effective_end": "2026-12-31", + "effective_start": "1986-01-01", + "family": "electing_church_employee_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "Effective Date of 1986 Amendment note, Pub. 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No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period).", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(7)(F)(iv); Amendments entries: 1990, 1994; Effective Date of 1994 Amendments; Effective Date of 1990 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS SL 90015.501", + "capture": "poms_sl_90015501.html", + "location": "D, historical thresholds", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d" + }, + { + "authority": "SSA POMS SL 30001.357", + "capture": "poms_sl_30001357.html", + "location": "C, agreement-specific treatment", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ] + } + ], + "condition_cases": { + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + }, + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold_paid_after_1977": [ + "election_work", + "government_level" + ], + "outside_agreement": [ + "election_work", + "government_level" + ] + } + }, + "threshold_id_by_case": { + "cases": { + "agreement_with_statutory_threshold_paid_after_1977": [ + "remuneration_paid_date" + ] + } + } + }, + "mandatory_nonmember_coverage": false, + "scope": "Service as an election official or election worker (418(c)(8)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_statutory_threshold_paid_after_1977, agreement_with_lower_threshold and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; outside_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "service_date_transition": null, + "threshold_id": "election_remuneration_quarterly", + "threshold_id_by_case": { + "agreement_with_statutory_threshold_paid_after_1977": { + "income_years": [ + 1978, + 2026 + ], + "threshold_id": "election_remuneration_annual" + } + }, + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "public_retirement_system_participation": "Before 410(a)(7)(F) (service after 1991-07-01) membership does not change the 410(a)(7) exclusion; it matters only to how a 218 coverage group forms (418(d) referendum, divided systems), which section_218_position states.", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + }, + "rule_id": "election_work_1968", + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "remuneration_paid_date", + "reporting_unit", + "section_218_group", + "section_218_position" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "agreement_with_lower_threshold", + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 1, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_with_statutory_threshold", + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies. A Medicare HI-only modification under 418(v) (418(n) from Pub. 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A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 3, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "outside_agreement", + "consequence": "noncovered", + "description": "The state and local exclusion in 410(a)(7) applies; mandatory nonmember coverage begins only 1991-07-02. That includes a position that only a Medicare HI-only modification under 418(v), redesignated 418(n), reaches: 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding it from OASDI.", + "precedence": 4, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + } + ], + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(p)(1), Medicare qualified government employment", + "quote": "(p) Medicare qualified government employment (1) For purposes of sections 426 and 426\u20131 of this title, the term \u201c medicare qualified government employment\u201d means any service which would constitute \u201cemployment\u201d as defined in subsection (a) of this section but for the application of the provisions of\u2014 (A) subsection (a)(5), or (B) subsection (a)(7)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1986 amendment note, subsec. (v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. 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L. 99-272 section 13205(d)(3) effective-date note", + "quote": "Pub. L. 99\u2013272, title XIII, \u00a7 13205(d)(3) , Apr. 7, 1986 , 100 Stat. 318 , provided that: \u201cThe amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986 .\u201d", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "SSA POMS SL 30001.357", + "capture": "poms_sl_30001357.html", + "location": "C, agreement-specific treatment", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278" + }, + { + "authority": "SSA POMS SL 90015.501", + "capture": "poms_sl_90015501.html", + "location": "D, historical thresholds", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d" + } + ], + "consequence": "covered", + "description": "Election official/worker coverage depends on the Section 218 agreement. An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. Before mandatory nonmember coverage, state/local service outside an agreement remains excluded.", + "effective_end": "1991-07-01", + "effective_start": "1978-01-01", + "family": "election_work", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period).", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "boundary_clause": { + "axis_exception": "The family keeps the service-date axis because its 1991-07-02 boundary keys on service performed after July 1, 1991 (410(a)(7)(F)); this boundary keys on remuneration paid after 1977. 1977 service paid in 1978 reaches the earlier row, whose case agreement_with_statutory_threshold_paid_after_1977 carries the payment date and names the annual threshold.", + "citation": { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1977 amendment note", + "quote": "with respect to remuneration paid after December 31, 1977", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(7)(F)(iv); Amendments entries: 1990, 1994; Effective Date of 1994 Amendments; Effective Date of 1990 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS SL 90015.501", + "capture": "poms_sl_90015501.html", + "location": "D, historical thresholds", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d" + }, + { + "authority": "SSA POMS SL 30001.357", + "capture": "poms_sl_30001357.html", + "location": "C, agreement-specific treatment", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982, + 1988 + ] + } + ], + "condition_cases": { + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + }, + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement": [ + "election_work", + "government_level" + ] + } + } + }, + "mandatory_nonmember_coverage": false, + "scope": "Service as an election official or election worker (418(c)(8)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_lower_threshold and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; outside_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "service_date_transition": null, + "threshold_id": "election_remuneration_annual", + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "public_retirement_system_participation": "Before 410(a)(7)(F) (service after 1991-07-01) membership does not change the 410(a)(7) exclusion; it matters only to how a 218 coverage group forms (418(d) referendum, divided systems), which section_218_position states. Mandatory coverage begins only with the 1991-07-02 row (parameters.mandatory_nonmember_coverage false).", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + }, + "rule_id": "election_work_1978", + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "reporting_unit", + "section_218_group", + "section_218_position" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "agreement_with_lower_threshold_nonmember", + "consequence": "covered_above_threshold", + "description": "Remuneration is covered when it meets the agreement's amount for the agreement's period or, through mandatory coverage of optionally excluded service (POMS SL 30001.357 NOTE: \"Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system\"), the statutory annual amount of 410(a)(7)(F)(iv) for the calendar year; only remuneration below both is excluded. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 1, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_with_lower_threshold_member", + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C); a member is outside mandatory coverage. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 2, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_with_statutory_threshold", + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 3, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_without_election_exclusion", + "consequence": "covered", + "description": "Taxes apply from the first dollar (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 4, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "outside_agreement_nonmember", + "consequence": "covered_above_threshold", + "description": "Mandatory coverage applies except remuneration below the statutory annual amount (410(a)(7)(F)(iv)). Membership only in a system that fails the IRS qualified-system standards does not defeat it (POMS SL 50001.501 B). A position that only a Medicare HI-only modification reaches is outside OASDI agreement coverage, so a nonmember there is covered mandatorily (POMS SL 50001.570 B.3, B.4). Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2).", + "precedence": 5, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + }, + { + "case_id": "outside_agreement_member", + "consequence": "noncovered", + "description": "The state and local exclusion in 410(a)(7) applies to a member of a qualified retirement system: 410(a)(7)(F) gives \"retirement system\" the 418(b)(4) meaning \"except as provided in regulations prescribed by the Secretary of the Treasury\", and POMS SL 50001.501 B applies those standards. That includes a position that only a Medicare HI-only modification under 418(v), redesignated 418(n), reaches: 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding it from OASDI. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2).", + "precedence": 6, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + } + ], + "citations": [ + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 1, 1998 text", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 2, 1998 text", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership, 1998 text", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "source note, T.D. 8354 and its 1991 correction only", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991]", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(1), member at the time the service is performed", + "quote": "unless the employee is a member of a retirement system of such State, political subdivision or instrumentality at the time the service is performed. An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 1, a second position with the same county", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 2, a State plan member's city service", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(d)(4)(i), former participants of the same entity", + "quote": "a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(d)(4)(ii), re-hired annuitants of a state-wide system", + "quote": "if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii).", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(e)(2)(v), service for another entity; systems of multiple entities", + "quote": "In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if:", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "source note, T.D. 8354 (1991) as amended by T.D. 8794 (1998) and T.D. 8891 (2000)", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000]", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F), closing definition of retirement system", + "quote": "for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term \u201c retirement system \u201d has the meaning given such term by section 418(b)(4) of this title", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F), member of a retirement system of such State, political subdivision or instrumentality", + "quote": "(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision , or instrumentality", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(p)(1), Medicare qualified government employment", + "quote": "(p) Medicare qualified government employment (1) For purposes of sections 426 and 426\u20131 of this title, the term \u201c medicare qualified government employment\u201d means any service which would constitute \u201cemployment\u201d as defined in subsection (a) of this section but for the application of the provisions of\u2014 (A) subsection (a)(5), or (B) subsection (a)(7)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1986 amendment note, subsec. (v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. 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An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. For service after July 1, 1991, the mandatory state/local nonmember rule applies except election remuneration below the statutory annual threshold.", + "effective_end": "1994-12-31", + "effective_start": "1991-07-02", + "family": "election_work", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period).", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(7)(F)(iv); Amendments entries: 1990, 1994; Effective Date of 1994 Amendments; Effective Date of 1990 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS SL 90015.501", + "capture": "poms_sl_90015501.html", + "location": "D, historical thresholds", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d" + }, + { + "authority": "SSA POMS SL 30001.357", + "capture": "poms_sl_30001357.html", + "location": "C, agreement-specific treatment", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(7)(F)(iv)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + }, + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement_member": [ + "election_work", + "government_level" + ], + "outside_agreement_nonmember": [ + "election_work", + "government_level" + ] + } + } + }, + "mandatory_nonmember_coverage": true, + "scope": "Service as an election official or election worker (418(c)(8); 410(a)(7)(F)(iv)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_lower_threshold_member and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; agreement_with_lower_threshold_nonmember takes 418(b)(1) for the agreement and 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\", for mandatory coverage; outside_agreement_nonmember applies 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\"; outside_agreement_member applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "service_date_transition": "1991-07-02", + "threshold_id": "election_remuneration_annual", + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + }, + "rule_id": "election_work_1991_0702", + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "reporting_unit", + "section_218_group", + "section_218_position" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "agreement_with_lower_threshold_nonmember", + "consequence": "covered_above_threshold", + "description": "Remuneration is covered when it meets the agreement's amount for the agreement's period or, through mandatory coverage of optionally excluded service (POMS SL 30001.357 NOTE: \"Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system\"), the statutory annual amount of 410(a)(7)(F)(iv) for the calendar year; only remuneration below both is excluded. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 1, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_with_lower_threshold_member", + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C); a member is outside mandatory coverage. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 2, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_with_statutory_threshold", + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 3, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "agreement_without_election_exclusion", + "consequence": "covered", + "description": "Taxes apply from the first dollar (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI.", + "precedence": 4, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "outside_agreement_nonmember", + "consequence": "covered_above_threshold", + "description": "Mandatory coverage applies except remuneration below the statutory annual amount (410(a)(7)(F)(iv)). Membership only in a system that fails the IRS qualified-system standards does not defeat it (POMS SL 50001.501 B). A position that only a Medicare HI-only modification reaches is outside OASDI agreement coverage, so a nonmember there is covered mandatorily (POMS SL 50001.570 B.3, B.4). Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2).", + "precedence": 5, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + }, + { + "case_id": "outside_agreement_member", + "consequence": "noncovered", + "description": "The state and local exclusion in 410(a)(7) applies to a member of a qualified retirement system: 410(a)(7)(F) gives \"retirement system\" the 418(b)(4) meaning \"except as provided in regulations prescribed by the Secretary of the Treasury\", and POMS SL 50001.501 B applies those standards. That includes a position that only a Medicare HI-only modification under 418(v), redesignated 418(n), reaches: 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding it from OASDI. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2).", + "precedence": 6, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + } + ], + "citations": [ + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 1, 1998 text", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 2, 1998 text", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership, 1998 text", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "source note, T.D. 8354 and its 1991 correction only", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991]", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(1), member at the time the service is performed", + "quote": "unless the employee is a member of a retirement system of such State, political subdivision or instrumentality at the time the service is performed. An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 1, a second position with the same county", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 2, a State plan member's city service", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(d)(4)(i), former participants of the same entity", + "quote": "a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(d)(4)(ii), re-hired annuitants of a state-wide system", + "quote": "if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii).", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(e)(2)(v), service for another entity; systems of multiple entities", + "quote": "In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if:", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "source note, T.D. 8354 (1991) as amended by T.D. 8794 (1998) and T.D. 8891 (2000)", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000]", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F), closing definition of retirement system", + "quote": "for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term \u201c retirement system \u201d has the meaning given such term by section 418(b)(4) of this title", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F), member of a retirement system of such State, political subdivision or instrumentality", + "quote": "(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision , or instrumentality", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(p)(1), Medicare qualified government employment", + "quote": "(p) Medicare qualified government employment (1) For purposes of sections 426 and 426\u20131 of this title, the term \u201c medicare qualified government employment\u201d means any service which would constitute \u201cemployment\u201d as defined in subsection (a) of this section but for the application of the provisions of\u2014 (A) subsection (a)(5), or (B) subsection (a)(7)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1986 amendment note, subsec. (v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. (v) as (n)", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(b)(1), State", + "quote": "(b) Definitions For the purposes of this section\u2014 (1) The term \u201c State \u201d does not include the District of Columbia, Guam, or American Samoa.", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(b)(4), retirement system", + "quote": "(4) The term \u201c retirement system \u201d means a pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof.", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(c)(8)", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418, current law", + "capture": "lii_42_418.html", + "location": "418(d)(6)(A)", + "quote": "If a retirement system covers positions of employees of the State and positions of employees of one or more political subdivisions of the State, or covers positions of employees of two or more political subdivisions of the State", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(n)(1), optional Medicare coverage of current employees", + "quote": "(n) Optional medicare coverage of current employees (1) The Commissioner of Social Security shall, at the request of any State , enter into or modify an agreement with such State under this section for the purpose of extending the provisions of subchapter XVIII, and sections 426 and 426\u20131 of this title, to services performed by employees of such State or any political subdivision thereof who are described in paragraph (2).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(n)(2)(B)", + "quote": "(B) who are not otherwise covered under the State \u2019s agreement under this section", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(n)(3)", + "quote": "(3) For purposes of sections 426 and 426\u20131 of this title, services covered under an agreement pursuant to this subsection shall be treated as \u201c medicare qualified government employment\u201d", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "Pub. L. 99-272 section 13205(d)(3) effective-date note", + "quote": "Pub. L. 99\u2013272, title XIII, \u00a7 13205(d)(3) , Apr. 7, 1986 , 100 Stat. 318 , provided that: \u201cThe amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986 .\u201d", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "SSA POMS SL 30001.357", + "capture": "poms_sl_30001357.html", + "location": "C, agreement-specific treatment", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278" + }, + { + "authority": "SSA POMS SL 30001.357", + "capture": "poms_sl_30001357.html", + "location": "NOTE before A", + "quote": "NOTE: Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system or the services are excluded from mandatory coverage.", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A, mandatory Social Security coverage from July 2, 1991", + "quote": "Beginning July 2, 1991, Section 11332 of Public Law 101-508 mandates Social Security coverage for State and local government employees who are neither members of a qualified retirement system nor covered by a Section 218 Agreement", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "B, mandatory provisions withheld only from qualified-system participants", + "quote": "The mandatory Social Security provisions do not apply to any individual employee who participates in a qualified retirement system", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "B, membership in a system that is not qualified", + "quote": "An employee can be a member of a retirement system that does not constitute a qualified retirement system.", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "B, qualified retirement system defined", + "quote": "A \u201cqualified retirement system\u201d is a pension plan maintained by a public employer that meets certain criteria established by the Internal Revenue Service (IRS) (see IRS Revenue Procedure 91-40; 26 C.F.R. \u00a7 31.3121(b)(7)-2)", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + }, + { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "B.3, Medicare HI-only agreements in effect on or before July 1, 1991", + "quote": "Medicare HI-only coverage obtained under a Section 218 Agreement on or before July 1, 1991, continues after July 1, 1991.", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + }, + { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "B.4, Medicare HI-only agreements executed after July 1, 1991", + "quote": "However, services performed after July 1, 1991 by employees who are not members of a qualified retirement system are covered mandatorily for Social Security.", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + }, + { + "authority": "SSA POMS SL 90015.501", + "capture": "poms_sl_90015501.html", + "location": "D, historical thresholds", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d" + } + ], + "consequence": "covered", + "description": "Election official/worker coverage depends on the Section 218 agreement. An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. For service after July 1, 1991, the mandatory state/local nonmember rule applies except election remuneration below the statutory annual threshold.", + "effective_end": "2026-12-31", + "effective_start": "1995-01-01", + "family": "election_work", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period).", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "boundary_clause": { + "citation": { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1994 Amendment note, Pub. L. 103-296 section 303(e)", + "quote": "Pub. L. 103\u2013296, title III, \u00a7 303(e) , Aug. 15, 1994 , 108 Stat. 1520 , provided that: \u201cThe amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title , and section 3121 of Title 26 , Internal Revenue Code ] shall apply with respect to service performed on or after January 1, 1995 .\u201d", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1995 edition label", + "capture": "uscode_1995_42_410.html", + "location": "Section text as printed: 410(a)(7)(F)(iv)", + "sha256": "c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac" + }, + "edition_year": 1995, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(7)(F)(iv)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment", + "Effective Date of 1990 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + }, + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + }, + "boundary_clause": { + "not_a_coverage_condition": "The quoted effective-date clause dates the amendment that starts this row; the family's date axis applies the date, and the row's cases carry the amended rule." + }, + "scope": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement_member": [ + "election_work", + "government_level" + ], + "outside_agreement_nonmember": [ + "election_work", + "government_level" + ] + } + } + }, + "mandatory_nonmember_coverage": true, + "scope": "Service as an election official or election worker (418(c)(8); 410(a)(7)(F)(iv)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_lower_threshold_member and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; agreement_with_lower_threshold_nonmember takes 418(b)(1) for the agreement and 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\", for mandatory coverage; outside_agreement_nonmember applies 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\"; outside_agreement_member applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "service_date_transition": "1991-07-02", + "threshold_id": "election_remuneration_annual", + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + }, + "rule_id": "election_work_1995", + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "reporting_unit", + "section_218_group", + "section_218_position" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "corporate_employer", + "consequence": "covered", + "description": "The family relationship exclusion does not apply to a corporation; POMS RS 01901.250 B.1 NOTE, subject to other exclusions.", + "precedence": 1, + "when": { + "incorporation": "corporation is the employer" + } + }, + { + "case_id": "parent_domestic_care_exception", + "consequence": "covered", + "description": "410(a)(3)(B)(i)-(iii); POMS RS 01901.250 C.1.b. Pub. L. 90-248 section 123(c) applies the exception \"with respect to services performed after December 31, 1967\", and POMS C.1 NOTE keeps earlier service excluded: \"For the years 1961 through 1967 inclusive, domestic service by a parent in a private home of a son or daughter is excluded.\" The family keys on the payment date, so the case carries the service date: care given in 1967 and paid in 1968 stays excluded. The spouse's incapacity and an older child's need for care must come from a mental or physical condition (410(a)(3)(B)(i), (iii); POMS RS 01901.250 C.1.b).", + "overrides": [ + "parent_for_child_nonbusiness_or_domestic" + ], + "precedence": 2, + "when": { + "family_service": "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "services_performed_date": "on or after 1968-01-01" + } + }, + { + "case_id": "child_under_21", + "consequence": "noncovered", + "description": "410(a)(3) before the 1987 amendment.", + "precedence": 3, + "when": { + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent" + } + }, + { + "case_id": "spouse_employee", + "consequence": "noncovered", + "description": "410(a)(3) before the 1987 amendment.", + "precedence": 4, + "when": { + "family_service": "individual employed by a spouse (for a partnership, every partner has this relationship)" + } + }, + { + "case_id": "parent_for_child_nonbusiness_or_domestic", + "consequence": "noncovered", + "description": "410(a)(3)(B).", + "precedence": 5, + "when": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + } + } + ], + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1968 and 1987 amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(3)(B)(i), spouse's condition", + "quote": "has a spouse living in the home who has a mental or physical condition which results in such spouse", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(3)(B)(iii), child's condition", + "quote": "has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1968 Amendment note (Pub. L. 90-248 section 123(c))", + "quote": "Pub. L. 90\u2013248, title I, \u00a7 123(c) , Jan. 2, 1968 , 81 Stat. 845 , provided that: \u201cThe amendments made by this section [amending this section and section 3121 of Title 26 , Internal Revenue Code ] shall apply with respect to services performed after December 31, 1967 .\u201d", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "A.2; B.1 NOTE (corporation rule); B.2; C.1; D-E", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + }, + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "C.1 NOTE, parent domestic service 1961-1967", + "quote": "NOTE: For the years 1961 through 1967 inclusive, domestic service by a parent in a private home of a son or daughter is excluded.", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + }, + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "D, degree of family relationship", + "quote": "Family employment rules apply to: \u2022 foster or step-relationships (step-relationships are deemed to continue after the death of the natural parent); and \u2022 natural or adoptive relationships.", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + } + ], + "consequence": "covered", + "description": "Service by a child under 21 for a parent and service for a spouse is excluded. Service by a parent for a son or daughter is excluded if outside the employer trade/business or domestic in the private home, except qualifying domestic care performed after 1967. Step, foster and adoptive relationships count as parent and child (POMS RS 01901.250 D). 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L. 100-203, as the 42 U.S.C. 410 notes summarize it, applies \"with respect to remuneration paid after Dec. 31, 1987\".", + "parent_child_nonbusiness_excluded": true, + "partnership": "test_each_partner", + "spouse_trade_business_excluded": true, + "unread_trigger_facts": { + "amount": "No 410(a)(3) exclusion depends on an amount; the amount reaches the other families' thresholds and the wage base.", + "month_or_exposure": "No 410(a)(3) exclusion depends on the period; the parent domestic-care exception states its own 4-continuous-weeks-in-the-quarter test in its family_service text.", + "reporting_unit": "No 410(a)(3) exclusion depends on the aggregation unit; partnership and corporation employers are carried by the family_service and incorporation texts." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"family employment\" \"prevalence\" \"social security\"; legal guidance returned, no published numeric prevalence bound located.", + "Web, domain irs.gov: \"child\" \"parent\" \"employment\" \"social security\" \"number\" \"exemption\" -IRM -forms; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "No family-service exclusion applies; apply the other families." + }, + "rule_id": "family_service_1968", + "trigger_facts": [ + "amount", + "family_service", + "incorporation", + "month_or_exposure", + "reporting_unit", + "services_performed_date" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "corporate_employer", + "consequence": "covered", + "description": "The family relationship exclusion does not apply to a corporation; POMS RS 01901.250 B.1 NOTE, subject to other exclusions.", + "precedence": 1, + "when": { + "incorporation": "corporation is the employer" + } + }, + { + "case_id": "parent_domestic_care_exception", + "consequence": "covered", + "description": "410(a)(3)(B)(i)-(iii), from 1968; POMS RS 01901.250. The spouse's incapacity and an older child's need for care must come from a mental or physical condition (410(a)(3)(B)(i), (iii); POMS RS 01901.250 C.1.b).", + "overrides": [ + "parent_for_child_nonbusiness_or_domestic" + ], + "precedence": 2, + "when": { + "family_service": "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms" + } + }, + { + "case_id": "child_under_18", + "consequence": "noncovered", + "description": "410(a)(3)(A).", + "precedence": 3, + "when": { + "family_service": "child under 18 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 18 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 18 employed by an adoptive or foster parent" + } + }, + { + "case_id": "child_under_21_nonbusiness_or_domestic", + "consequence": "noncovered", + "description": "410(a)(3)(B).", + "precedence": 4, + "when": { + "family_service": "child under 21 employed by a parent in service not in the course of the parent's trade or business, or in domestic service in the parent's private home (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent in such service, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent in such service" + } + }, + { + "case_id": "spouse_nonbusiness_or_domestic", + "consequence": "noncovered", + "description": "410(a)(3)(B).", + "overrides": [ + "spouse_in_trade_or_business" + ], + "precedence": 5, + "when": { + "family_service": "individual employed by a spouse in service not in the course of the employer's trade or business, or in domestic service in the employer's private home" + } + }, + { + "case_id": "parent_for_child_nonbusiness_or_domestic", + "consequence": "noncovered", + "description": "410(a)(3)(B).", + "overrides": [ + "parent_in_child_trade_or_business" + ], + "precedence": 6, + "when": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + } + }, + { + "case_id": "parent_in_child_trade_or_business", + "consequence": "covered", + "description": "42 U.S.C. 410(a)(3)(B); POMS RS 02101.125 B Example A, subject to other exclusions. 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It ranks below spouse_nonbusiness_or_domestic because POMS A.1 excludes service that is \"domestic service in a private home of the employing spouse\" as its own prong.", + "precedence": 8, + "when": { + "family_service": "spouse employed in the employer's trade or business" + } + } + ], + "citations": [ + { + "authority": "SSA POMS RS 02101.125, revision May 5, 2011", + "capture": "ce1c_poms_rs_02101125.html", + "location": "B, Example A, Sawyer employed as carpenter by contractor son", + "sha256": "d57b74e28228c3cc8982ec57ba0301dd596e3554253d9dc092fb1e67fe9db21b" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(3)(B)", + "quote": "(B) Service not in the course of the employer\u2019s trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter;", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(3)(B)(i), spouse's condition", + "quote": "has a spouse living in the home who has a mental or physical condition which results in such spouse", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(3)(B)(iii), child's condition", + "quote": "has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410, pinned Code republication with amendment/effective-date notes", + "capture": "lii_42_410.html", + "location": "410(a)(3)(B), parent employment in child trade/business contrasted with nonbusiness service", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(3); 1987 amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "A.1, spousal employment after 1987", + "quote": "After 1987, service performed for, and paid by, a spouse is excluded from coverage if the service is: \u2022 not in the course of the employing spouse's trade or business, or \u2022 domestic service in a private home of the employing spouse.", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + }, + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "A.1; B.1; C.1; D-E", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + }, + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "D, degree of family relationship", + "quote": "Family employment rules apply to: \u2022 foster or step-relationships (step-relationships are deemed to continue after the death of the natural parent); and \u2022 natural or adoptive relationships.", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + } + ], + "consequence": "covered", + "description": "Service by a child under 18 for a parent is excluded; age 18-20 is excluded only for domestic service in the parent private home or service outside the employer trade/business. 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Step, foster and adoptive relationships count as parent and child (POMS RS 01901.250 D).", + "effective_end": "2026-12-31", + "effective_start": "1988-01-01", + "family": "family_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "child_parent_age_exclusion": 18, + "child_parent_nonbusiness_domestic_age_exclusion": 21, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1987" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(3); Amendments entries: 1987; Effective Date of 1987 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1987 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.250", + "capture": "poms_rs_01901250.html", + "location": "A.1; B.1; C.1; D-E", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(3)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1987" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(3)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1987 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(3)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1987" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(3)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1987 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(3)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "child_parent_age_exclusion": { + "cases": { + "child_under_18": [ + "family_service" + ] + } + }, + "child_parent_nonbusiness_domestic_age_exclusion": { + "cases": { + "child_under_21_nonbusiness_or_domestic": [ + "family_service" + ] + } + }, + "domestic_parent_exception": { + "cases": { + "parent_domestic_care_exception": [ + "family_service" + ] + } + }, + "parent_child_nonbusiness_excluded": { + "cases": { + "parent_for_child_nonbusiness_or_domestic": [ + "family_service" + ] + } + }, + "parent_child_trade_business_excluded": { + "cases": { + "parent_in_child_trade_or_business": [ + "family_service" + ] + } + }, + "spouse_trade_business_excluded": { + "cases": { + "spouse_in_trade_or_business": [ + "family_service" + ] + } + } + }, + "corporation": "family_relationship_not_applicable", + "domestic_parent_exception": { + "child_in_home": "under_18_or_needs_adult_care_4_continuous_weeks_in_quarter", + "employer": "widowed_or_divorced_not_remarried_or_spouse_incapacitated_4_continuous_weeks_in_quarter" + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 100-203, as the 42 U.S.C. 410 notes summarize it, applies \"with respect to remuneration paid after Dec. 31, 1987\".", + "parent_child_nonbusiness_excluded": true, + "parent_child_trade_business_excluded": false, + "partnership": "test_each_partner", + "spouse_trade_business_excluded": false, + "unread_trigger_facts": { + "amount": "No 410(a)(3) exclusion depends on an amount; the amount reaches the other families' thresholds and the wage base.", + "month_or_exposure": "No 410(a)(3) exclusion depends on the period; the parent domestic-care exception states its own 4-continuous-weeks-in-the-quarter test in its family_service text.", + "reporting_unit": "No 410(a)(3) exclusion depends on the aggregation unit; partnership and corporation employers are carried by the family_service and incorporation texts." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"family employment\" \"prevalence\" \"social security\"; legal guidance returned, no published numeric prevalence bound located.", + "Web, domain irs.gov: \"child\" \"parent\" \"employment\" \"social security\" \"number\" \"exemption\" -IRM -forms; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "No family-service exclusion applies; apply the other families." + }, + "rule_id": "family_service_1988", + "trigger_facts": [ + "amount", + "family_service", + "incorporation", + "month_or_exposure", + "reporting_unit" + ], + "worked_examples": [ + { + "calculation": "parent_child_business", + "citation": { + "authority": "SSA POMS RS 02101.125, revision May 5, 2011", + "capture": "ce1c_poms_rs_02101125.html", + "location": "B, Example A, Sawyer employed as carpenter by contractor son", + "sha256": "d57b74e28228c3cc8982ec57ba0301dd596e3554253d9dc092fb1e67fe9db21b" + }, + "example_id": "poms_2011_sawyer_parent_for_contractor_son", + "expected_rule_id": "family_service_1988", + "income_year": 2011, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "parent_works_for_child": true, + "son_controls_work": true, + "trade_or_business": true + }, + "published_outputs": { + "social_security_coverage": "covered" + }, + "source_edition_year": 2011, + "source_passage": "Sawyer has been employed as a carpenter all of his adult life. For the past nine years, he worked part-time for his son, a building contractor. The union sets his pay rate. His son decides how his dad should do the work as well as the results of the work. Sawyer\u2019s wages are covered for Social Security." + } + ] + }, + { + "cases": [ + { + "case_id": "uniformed_service_410l", + "consequence": "covered", + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5)-(6) exclusions then in force, the retirement-system exclusions among them, do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service.", + "overrides": [ + "federal_retirement_system_service", + "other_federal_retirement_system" + ], + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 (410(l)(1) and (4)(A) as in effect before Pub. L. 93-445)" + } + }, + { + "case_id": "federal_retirement_system_service", + "consequence": "noncovered", + "description": "410(a)(6)(A) as in effect in January 1983 reaches service in the employ of the United States or an instrumentality \"if such service is covered by a retirement system established by a law of the United States\"; a system that covers only other service of the same person does not meet it.", + "precedence": 2, + "when": { + "federal_retirement_system": "covers this service, and was established by a law of the United States", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "statutory_1410_instrumentality", + "consequence": "noncovered", + "description": "410(a)(5) as in effect in January 1983.", + "precedence": 3, + "when": { + "federal_service": "instrumentality itself exempt by specific statutory reference to former IRC 1410", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "president_congress_legislative", + "consequence": "noncovered", + "description": "410(a)(6)(C) as in effect in January 1983.", + "precedence": 4, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee" + } + }, + { + "case_id": "federal_penal_inmate", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iii) as in effect in January 1983 reaches service performed \"in a penal institution of the United States by an inmate thereof\"; an inmate's service performed outside the institution does not meet it.", + "precedence": 5, + "when": { + "federal_service": "performed in a penal institution of the United States by an inmate thereof", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_hospital_student_employee", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iv) as in effect in January 1983.", + "precedence": 6, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) (interns, student nurses and other student employees of Federal hospitals) other than a medical or dental intern or resident in training" + } + }, + { + "case_id": "temporary_emergency_employee", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(v) as in effect in January 1983.", + "precedence": 7, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee serving on a temporary basis in case of fire, storm, earthquake, flood or other similar emergency" + } + }, + { + "case_id": "other_federal_retirement_system", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(vi) as in effect in January 1983.", + "precedence": 8, + "when": { + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "fhlb_retroactive_coverage", + "consequence": "covered", + "description": "Public Law 92-603 section 125(a)(2) makes the 410(a)(6)(B)(ii) Federal home loan bank exception effective for \"any service performed in the employ of a Federal home loan bank\" after 1966 by \"individuals who are in the employ of a Federal home loan bank on such first day\" (1973-01-01), \"effective only if\" the taxes are paid by July 1, 1973 \"or by such later date as may be provided in an agreement entered into before such date\". It lifts only (a)(6)(B), so it ranks just above exempt_1950_instrumentality_system and below every other exclusion case.", + "overrides": [ + "exempt_1950_instrumentality_system" + ], + "precedence": 9, + "when": { + "federal_service": "performed in the employ of a Federal home loan bank after 1966-12-31 by an individual in the employ of a Federal home loan bank on 1973-01-01, where an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after 1966-12-31 was paid under IRC 3122 by 1973-07-01, or by a later date provided in an agreement with the Secretary of the Treasury entered into before 1973-07-01" + } + }, + { + "case_id": "exempt_1950_instrumentality_system", + "consequence": "noncovered", + "description": "410(a)(6)(B), except wholly owned corporations, designated banks, committees and nonappropriated-fund employees specified there.", + "precedence": 10, + "when": { + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1974 amendment note, subsec. 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L. 92-603 section 125(a)(2), service in the employ of a Federal home loan bank", + "quote": "in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "note on Pub. 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Amendments entries: 1972, 1983, 1986; Effective Date of 1986 Amendments; Effective Date of 1983 Amendment; Effective Date of 1972 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + } + ], + "condition_cases": { + "coverage_default": { + "cases": { + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level", + "occupation" + ], + "federal_penal_inmate": [ + "government_level", + "federal_service" + ], + "federal_retirement_system_service": [ + "federal_retirement_system", + "government_level" + ], + "other_federal_retirement_system": [ + "federal_retirement_system", + "government_level" + ], + "president_congress_legislative": [ + "government_level", + "occupation" + ], + "statutory_1410_instrumentality": [ + "federal_service", + "government_level" + ], + "temporary_emergency_employee": [ + "government_level", + "occupation" + ] + } + }, + "federal_home_loan_bank_transition": { + "cases": { + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ], + "fhlb_retroactive_coverage": [ + "federal_service" + ] + } + }, + "scope": { + "cases": { + "exempt_1950_instrumentality_system": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "federal_retirement_system_service": [ + "government_level" + ], + "other_federal_retirement_system": [ + "government_level" + ], + "president_congress_legislative": [ + "government_level" + ], + "statutory_1410_instrumentality": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ] + } + } + }, + "coverage_default": "covered unless a statutory exclusion applies", + "federal_home_loan_bank_transition": { + "conditional_retroactivity": "For individuals in the employ of a Federal home loan bank on January 1, 1973, service performed in the employ of a Federal home loan bank after December 31, 1966 (the last day of the sixth calendar year before 1972) is excepted from former 410(a)(6)(B) if an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after that day is paid under section 3122 by July 1, 1973, or by a later date provided in an agreement with the Secretary of the Treasury entered into before July 1, 1973 (Public Law 92-603 section 125(a)(2)). It makes only the 410(a)(6)(B)(ii) exception effective, so the other exclusions still apply.", + "enactment": "1972-10-30", + "ordinary_coverage_start": "1973-01-01" + }, + "scope": "Former 410(a)(5) and (a)(6) as in effect in January 1983 reach only service \"in the employ of the United States\" or of an instrumentality of the United States, so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service." + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when none of the stated statutory exclusion cases applies; apply the other families. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + }, + "rule_id": "federal_1968_1972", + "trigger_facts": [ + "federal_retirement_system", + "federal_service", + "government_level", + "occupation" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "uniformed_service_410l", + "consequence": "covered", + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5)-(6) exclusions then in force, the retirement-system exclusions among them, do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service.", + "overrides": [ + "federal_retirement_system_service", + "other_federal_retirement_system" + ], + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 or, for service from 1975-01-01 (Pub. L. 93-445 section 603), 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + } + }, + { + "case_id": "army_corps_2360_student_aide", + "consequence": "noncovered", + "description": "POMS RS 01901.340 C.5, captured from its 2024-06-14 edition: \"Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.\" The closing rests on that passage alone, and the edition states no date from which it applies (review r7 low 6). 10 U.S.C. 2360, in the 1994 edition, was \"Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981\", so the case, whose condition names a 2360 contract, reaches no service before December 1, 1981; federal_1968_1972 no longer carries it (review r7 low 5). Both readings the round-5 open case recorded give the same result, so the case is closed (review r6 M-2).", + "precedence": 2, + "when": { + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_retirement_system_service", + "consequence": "noncovered", + "description": "410(a)(6)(A) as in effect in January 1983 reaches service in the employ of the United States or an instrumentality \"if such service is covered by a retirement system established by a law of the United States\"; a system that covers only other service of the same person does not meet it.", + "precedence": 3, + "when": { + "federal_retirement_system": "covers this service, and was established by a law of the United States", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "statutory_1410_instrumentality", + "consequence": "noncovered", + "description": "410(a)(5) as in effect in January 1983.", + "precedence": 4, + "when": { + "federal_service": "instrumentality itself exempt by specific statutory reference to former IRC 1410", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "exempt_1950_instrumentality_system", + "consequence": "noncovered", + "description": "410(a)(6)(B), except wholly owned corporations, designated banks, committees and nonappropriated-fund employees specified there.", + "precedence": 5, + "when": { + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks, Federal home loan banks and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "president_congress_legislative", + "consequence": "noncovered", + "description": "410(a)(6)(C) as in effect in January 1983.", + "precedence": 6, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee" + } + }, + { + "case_id": "federal_penal_inmate", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iii) as in effect in January 1983 reaches service performed \"in a penal institution of the United States by an inmate thereof\"; an inmate's service performed outside the institution does not meet it.", + "precedence": 7, + "when": { + "federal_service": "performed in a penal institution of the United States by an inmate thereof", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_hospital_student_employee", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iv) as in effect in January 1983.", + "precedence": 8, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) (interns, student nurses and other student employees of Federal hospitals) other than a medical or dental intern or resident in training" + } + }, + { + "case_id": "temporary_emergency_employee", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(v) as in effect in January 1983.", + "precedence": 9, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee serving on a temporary basis in case of fire, storm, earthquake, flood or other similar emergency" + } + }, + { + "case_id": "other_federal_retirement_system", + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(vi) as in effect in January 1983.", + "precedence": 10, + "when": { + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + } + ], + "citations": [ + { + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "capture": "ce1r7_usc1994_10_2360.html", + "location": "2360(a)", + "quote": "the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. Such contracts may be made directly with such students or with nonprofit organizations employing such students.", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0" + }, + { + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "capture": "ce1r7_usc1994_10_2360.html", + "location": "source credit", + "quote": "(Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981, 95 Stat. 1110.)", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1974 amendment note, subsec. (l)(4)(A)", + "quote": "1974\u2014Subsec. (l)(4)(A). Pub. L. 93\u2013445 substituted \u201c section 231b(i) of title 45 \u201d for \u201c section 228c\u20131 of title 45 \u201d", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98\u201321, \u00a7 323(a)(2) , substituted \u201ca citizen or resident of the United States\u201d for \u201ca citizen of the United States\u201d in cl. (B) in provisions preceding par. (1).", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1984 amendment note, subsec. (l)(2)", + "quote": "Subsec. (l)(2). Pub. L. 98\u2013369, \u00a7 2663(a)(7)(E) , substituted \u201cparagraph (21) of section 101 of title 38 \u201d for \u201csection 102 of the Servicemen\u2019s and Veterans\u2019 Survivor Benefits Act\u201d and \u201cparagraph (22) of such section\u201d for \u201csuch section\u201d", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1987 amendment note quoting 410(l)(1) as it read before Pub. L. 100-203 section 9001(a)(1)", + "quote": "Prior to amendment, par. (1) read as follows: \u201cExcept as provided in paragraph (4) of this subsection, the term \u2018employment\u2019 shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.\u201d", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a), preamble, clause (B)", + "quote": "(B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(l)(2), active duty", + "quote": "(2) The term \u201c active duty \u201d means \u201c active duty \u201d as described in paragraph (21) of section 101 of title 38 , except that it shall also include \u201cactive duty for training\u201d as described in paragraph (22) of such section.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(l)(4)(A), service creditable under the Railroad Retirement Act", + "quote": "(4) (A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service , which is creditable under section 231b(i) of title 45 .", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(m), member of a uniformed service", + "quote": "The term \u201c member of a uniformed service \u201d means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "Effective Date of 1974 Amendment note", + "quote": "Effective Date of 1974 Amendment Amendment by Pub. L. 93\u2013445 effective Jan. 1, 1975 , see section 603 of Pub. L. 93\u2013445", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "note on Pub. L. 92-603 section 125(a), coverage of Federal home loan bank employees", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + }, + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "C.5, student employees with U.S. Army Engineers", + "quote": "Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + }, + { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "1983 amendment note quoting former 410(a)(6)(A)", + "quote": "(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "1983 amendment note quoting former 410(a)(6)(C)", + "quote": "(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "1983 amendment note quoting former 410(a)(6)(C)(iii)", + "quote": "(iii) in a penal institution of the United States by an inmate thereof", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "1983 amendment notes quoting former 410(a)(5) and (a)(6)(A)-(C)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + } + ], + "consequence": "covered", + "description": "Pre-1984 exclusion regime continues; Federal home loan bank ordinary coverage now applies, subject to other exclusions.", + "effective_end": "1983-12-31", + "effective_start": "1973-01-01", + "family": "federal_retirement_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(5), 410(a)(6); Amendments entries: 1972, 1983, 1986; Effective Date of 1986 Amendments; Effective Date of 1983 Amendment; Effective Date of 1972 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982 + ] + } + ], + "condition_cases": { + "coverage_default": { + "cases": { + "army_corps_2360_student_aide": [ + "federal_service", + "government_level" + ], + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level", + "occupation" + ], + "federal_penal_inmate": [ + "government_level", + "federal_service" + ], + "federal_retirement_system_service": [ + "federal_retirement_system", + "government_level" + ], + "other_federal_retirement_system": [ + "federal_retirement_system", + "government_level" + ], + "president_congress_legislative": [ + "government_level", + "occupation" + ], + "statutory_1410_instrumentality": [ + "federal_service", + "government_level" + ], + "temporary_emergency_employee": [ + "government_level", + "occupation" + ] + } + }, + "federal_home_loan_bank_transition": { + "cases": { + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ] + } + }, + "scope": { + "cases": { + "army_corps_2360_student_aide": [ + "government_level" + ], + "exempt_1950_instrumentality_system": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "federal_retirement_system_service": [ + "government_level" + ], + "other_federal_retirement_system": [ + "government_level" + ], + "president_congress_legislative": [ + "government_level" + ], + "statutory_1410_instrumentality": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ] + } + } + }, + "coverage_default": "covered unless a statutory exclusion applies", + "federal_home_loan_bank_transition": { + "conditional_retroactivity": "For individuals in the employ of a Federal home loan bank on January 1, 1973, service performed in the employ of a Federal home loan bank after December 31, 1966 (the last day of the sixth calendar year before 1972) is excepted from former 410(a)(6)(B) if an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after that day is paid under section 3122 by July 1, 1973, or by a later date provided in an agreement with the Secretary of the Treasury entered into before July 1, 1973 (Public Law 92-603 section 125(a)(2)). It makes only the 410(a)(6)(B)(ii) exception effective, so the other exclusions still apply.", + "enactment": "1972-10-30", + "ordinary_coverage_start": "1973-01-01" + }, + "scope": "Former 410(a)(5) and (a)(6) as in effect in January 1983 reach only service \"in the employ of the United States\" or of an instrumentality of the United States, so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service. The Army Corps student aide case rests on POMS RS 01901.340, which addresses Federal civilian employment." + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when none of the stated statutory exclusion cases applies; apply the other families. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + }, + "rule_id": "federal_1973_1983", + "trigger_facts": [ + "federal_retirement_system", + "federal_service", + "government_level", + "occupation" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "uniformed_service_410l", + "consequence": "covered", + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5) grandfather, annuitant and section 2601(d) cases, which test the January 1983 text of former 410(a)(5)-(6), do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service.", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + } + }, + { + "case_id": "retired_judge_371b_payment", + "consequence": "noncovered", + "description": "42 U.S.C. 409(h) excludes these 371(b) payments from wages; Pub. L. 99-272 section 12112(c) makes the amendment effective for service after 1983, and POMS RS 01901.340 C.4.c says this remuneration is excluded from employment. It ranks above the 410(a)(5)(E) judge exception, which does not make these payments wages.", + "overrides": [ + "official_position_service" + ], + "precedence": 2, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service" + } + }, + { + "case_id": "federal_penal_inmate", + "consequence": "noncovered", + "description": "410(a)(6)(A). The 410(a)(5)(C)-(H) exceptions lift only paragraph (5), so this exclusion still applies.", + "precedence": 3, + "when": { + "federal_service": "performed in a penal institution of the United States by an inmate thereof", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_hospital_student_employee", + "consequence": "noncovered", + "description": "410(a)(6)(B); not lifted by the 410(a)(5) exceptions.", + "precedence": 4, + "when": { + "federal_service": "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "temporary_emergency_employee", + "consequence": "noncovered", + "description": "410(a)(6)(C); not lifted by the 410(a)(5) exceptions.", + "precedence": 5, + "when": { + "federal_service": "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "army_corps_2360_student_aide", + "consequence": "noncovered", + "description": "POMS RS 01901.340 C.5, captured from its 2024-06-14 edition: \"Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.\" The closing rests on that passage alone, and the edition states no date from which it applies (review r7 low 6). 10 U.S.C. 2360, in the 1994 edition, was \"Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981\", so the case, whose condition names a 2360 contract, reaches no service before December 1, 1981; federal_1968_1972 no longer carries it (review r7 low 5). Both readings the round-5 open case recorded give the same result, so the case is closed (review r6 M-2).", + "overrides": [ + "first_hired_after_1983" + ], + "precedence": 6, + "when": { + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "official_position_service", + "consequence": "covered", + "description": "410(a)(5)(C)-(F), first enacted as Pub. L. 98-21 section 101(a)(1) clauses (i)-(iv) (97 Stat. 67-68) and redesignated by Pub. L. 98-369 section 2601(a)(2) for service after 1983. Paragraph (5) does not apply to this service, so it is covered even when the individual is grandfathered or an annuitant. 410(a)(5)(C) reaches only service \"as the President or Vice President of the United States\".", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 7, + "when": { + "occupation": "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + } + }, + { + "case_id": "defra_2601d_requalification", + "consequence": "noncovered", + "description": "Pub. L. 98-369 section 2601(d), as amended by Pub. L. 99-514 section 1883(a)(5)(A): the individual requalifies for the 410(a)(5) exemption as if the cessation had not occurred, which displaces 410(a)(5)(G)(ii)-(iii). Section 2601(f) makes the 1984 amendments effective for service after 1983 except as subsection (d) provides. Section 2601(d)(1)(B)(i) counts a lump sum \"under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A)\".", + "overrides": [ + "legislative_lump_sum_after_1983", + "legislative_ceased_coverage_after_1983" + ], + "precedence": 8, + "when": { + "federal_retirement_system": "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "federal_service": "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "legislative_not_retirement_covered_1983", + "consequence": "covered", + "description": "410(a)(5)(G)(i), first enacted as Pub. L. 98-21 section 101(a)(1) clause (v) (97 Stat. 68, subchapter III only) and extended to other Federal systems by Pub. L. 98-369 section 2601(a)(2) for service after 1983. (G) closes by defining the term (lii_42_410.html): \"for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services)\" (review r7 low 3). (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 9, + "when": { + "federal_retirement_system": "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity", + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner" + } + }, + { + "case_id": "legislative_lump_sum_after_1983", + "consequence": "covered", + "description": "410(a)(5)(G)(ii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983. Section 2601(d)(3) delays this coverage for an individual who meets 2601(d)(1)(A)-(B) and does not again become subject in time; until then the grandfather cases decide. (G)(ii) reaches service \"performed by an individual who has, at any time after December 31, 1983, received\" the payment, so only service performed after it. (G) reaches only \"service in the legislative branch of the Federal Government\".", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 10, + "when": { + "federal_retirement_system": "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))", + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner" + } + }, + { + "case_id": "legislative_ceased_coverage_after_1983", + "consequence": "covered", + "description": "410(a)(5)(G)(iii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983; continuity under (B) is disregarded for this test. Section 2601(d)(3) delays this coverage for an individual who meets 2601(d)(1)(A)-(B) and does not again become subject in time; until then the grandfather cases decide. (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 11, + "when": { + "federal_retirement_system": "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))", + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner" + } + }, + { + "case_id": "grandfathered_continuous_service", + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(i). Separations of 365 days or fewer preserve continuity (parameters.continuity_source_disagreement_resolution); parameters.continuity_preserving_service lists the other continuity rules.", + "precedence": 12, + "when": { + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_annuitant", + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(ii). Medicare coverage is a separate concept.", + "precedence": 13, + "when": { + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "first_hired_after_1983", + "consequence": "covered", + "description": "Coverage of newly hired Federal employees when no higher-ranked exclusion applies. It names the Federal level, as 410(a)(5) reaches only service \"in the employ of the United States or any instrumentality of the United States\"; a non-Federal new hire reaches the residual.", + "precedence": 14, + "when": { + "federal_service": "first hired after 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 3121, United States Code, 2024 edition, setting out Pub. L. 100-647 section 8015(c)(3) (102 Stat. 3792) as enacted; bracketed words are the Code editors'", + "capture": "ce1c_usc2024_26_3121.html", + "location": "Effective Date of 1988 Amendment note, Pub. L. 100-647 section 8015(c)(3): the 1988 amendments reach only service on or after November 10, 1988, after this row ends", + "quote": "The amendments made by this subsection [amending this section and section 410 of Title 42] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the date of the enactment of this Act [Nov. 10, 1988].", + "sha256": "17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab" + }, + { + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "capture": "ce1r7_usc1994_10_2360.html", + "location": "2360(a)", + "quote": "the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. Such contracts may be made directly with such students or with nonprofit organizations employing such students.", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0" + }, + { + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "capture": "ce1r7_usc1994_10_2360.html", + "location": "source credit", + "quote": "(Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981, 95 Stat. 1110.)", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0" + }, + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "Pub. 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L. 98-369 section 2601(d)(3) note", + "quote": "social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual\u2019s service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + }, + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "C.5, student employees with U.S. Army Engineers", + "quote": "Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + } + ], + "consequence": "covered", + "description": "Newly hired federal employees are covered; the January 1983 grandfather and special exceptions remain conditional facts.", + "effective_end": "1986-12-31", + "effective_start": "1984-01-01", + "family": "federal_retirement_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "Effective Date of 1983 Amendment note (Pub. L. 98-21 section 101(d))", + "quote": "Amendment by section 101(a) of Pub. L. 98\u201321 effective with respect to service performed after Dec. 31, 1983", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(5), 410(a)(6); Amendments entries: 1972, 1983, 1986; Effective Date of 1986 Amendments; Effective Date of 1983 Amendment; Effective Date of 1972 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Pub. L. 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "sections 101-103, printed pages 67-72", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + }, + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982 + ] + } + ], + "condition_cases": { + "continuity_source_disagreement_resolution": { + "cases": { + "grandfathered_continuous_service": [ + "federal_service" + ] + } + }, + "coverage_default": { + "not_a_coverage_condition": "Restates residual_default (covered) and the first-match precedence the resolver applies; its 'unless' adds no condition beyond the cases." + }, + "scope": { + "cases": { + "army_corps_2360_student_aide": [ + "government_level" + ], + "defra_2601d_requalification": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ], + "retired_judge_371b_payment": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ] + } + }, + "section_2601e_nonprofit_service": { + "cases": { + "defra_2601d_requalification": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ] + } + } + }, + "continuity_maximum_separation_days": 365, + "continuity_preserving_service": [ + "eligible transfer/detail to international organization", + "American Institute in Taiwan", + "uniformed service with restoration/reemployment rights", + "qualifying Indian tribal organization employment (Public Law 99-221 section 3(b), retroactive returns after 1983)" + ], + "continuity_reference_date": "1983-12-31", + "continuity_source_disagreement_resolution": { + "citation": { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + "explanation": "The enacted 1983 text says the separation does not exceed 365 consecutive days. Exactly 365 days therefore preserves continuity when the other grandfather conditions hold.", + "operational_option": "statutory_less_than_366_days", + "question": "exactly_365_day_federal_separation", + "separation_preserves_continuity_through_days": 365, + "status": "resolved_by_primary_amending_act" + }, + "coverage_default": "covered unless a higher-ranked case excludes the service; cases apply in precedence order", + "named_options": [ + { + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "noncovered if other grandfather conditions apply", + "explanation": "410(a)(5)(B)(i)(I) expressly treats a separation shorter than 366 days as continuous.", + "group": "exactly_365_day_federal_separation", + "name": "statutory_less_than_366_days", + "source": { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + "status": "operational_primary_statute" + }, + { + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "covered if no independent exclusion applies", + "explanation": "POMS RS 01901.340 B.2 says 365 days or more. The enacted 1983 rule resolves exactly 365 days as continuous; this conflicting later guidance is retained as a nonoperative source reading.", + "group": "exactly_365_day_federal_separation", + "name": "poms_365_days_or_more", + "source": { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + }, + "status": "conflicting_guidance_retained_not_operational" + } + ], + "scope": "410(a)(5) and (a)(6) reach only service \"in the employ of the United States or any instrumentality of the United States\", so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service. first_hired_after_1983 names the level too, so a non-Federal new hire reaches the residual. The Army Corps student aide case rests on POMS RS 01901.340, which addresses Federal employment.", + "section_2601e_nonprofit_service": { + "citation": { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Pub. L. 98-369 section 2601(e) note, Services Performed for Nonprofit Organizations by Federal Employees", + "quote": "service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [ 26 U.S.C. 501(c)(3) ] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + "rule": "For 410(a)(5), as in effect in January 1983 and from 1984, service in the employ of a 501(c)(3) organization by an employee whom law requires to be subject to 5 U.S.C. chapter 83 subchapter III for that service counts as service in the employ of a United States instrumentality, so this family's cases decide it." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when no case matches; the cases apply in precedence order, first match wins. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + }, + "rule_id": "federal_1984_1986", + "trigger_facts": [ + "federal_retirement_system", + "federal_service", + "government_level", + "occupation" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "uniformed_service_410l", + "consequence": "covered", + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5) grandfather, annuitant and section 2601(d) cases, which test the January 1983 text of former 410(a)(5)-(6), do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service. Inactive duty training counts only when performed after December 1987, the date in 410(l)(1)(B) as Pub. L. 100-203 section 9001(a)(1) enacted it.", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay, or performed after December 1987 as such a member on inactive duty training (410(l)(1)(B) and (3)); in either case other than service creditable under 45 U.S.C. 231b(i) (410(l)(4)(A))" + } + }, + { + "case_id": "retired_judge_371b_payment", + "consequence": "noncovered", + "description": "42 U.S.C. 409(h) excludes these 371(b) payments from wages; Pub. L. 99-272 section 12112(c) makes the amendment effective for service after 1983, and POMS RS 01901.340 C.4.c says this remuneration is excluded from employment. It ranks above the 410(a)(5)(E) judge exception, which does not make these payments wages.", + "overrides": [ + "official_position_service" + ], + "precedence": 2, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service" + } + }, + { + "case_id": "federal_penal_inmate", + "consequence": "noncovered", + "description": "410(a)(6)(A). The 410(a)(5)(C)-(H) exceptions lift only paragraph (5), so this exclusion still applies.", + "precedence": 3, + "when": { + "federal_service": "performed in a penal institution of the United States by an inmate thereof", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_hospital_student_employee", + "consequence": "noncovered", + "description": "410(a)(6)(B); not lifted by the 410(a)(5) exceptions.", + "precedence": 4, + "when": { + "federal_service": "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "temporary_emergency_employee", + "consequence": "noncovered", + "description": "410(a)(6)(C); not lifted by the 410(a)(5) exceptions.", + "precedence": 5, + "when": { + "federal_service": "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "army_corps_2360_student_aide", + "consequence": "noncovered", + "description": "POMS RS 01901.340 C.5, captured from its 2024-06-14 edition: \"Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.\" The closing rests on that passage alone, and the edition states no date from which it applies (review r7 low 6). 10 U.S.C. 2360, in the 1994 edition, was \"Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981\", so the case, whose condition names a 2360 contract, reaches no service before December 1, 1981; federal_1968_1972 no longer carries it (review r7 low 5). Both readings the round-5 open case recorded give the same result, so the case is closed (review r6 M-2).", + "overrides": [ + "first_hired_after_1983" + ], + "precedence": 6, + "when": { + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "official_position_service", + "consequence": "covered", + "description": "410(a)(5)(C)-(F), first enacted as Pub. L. 98-21 section 101(a)(1) clauses (i)-(iv) (97 Stat. 67-68) and redesignated by Pub. L. 98-369 section 2601(a)(2) for service after 1983. Paragraph (5) does not apply to this service, so it is covered even when the individual is grandfathered or an annuitant. 410(a)(5)(C) reaches only service \"as the President or Vice President of the United States\".", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 7, + "when": { + "occupation": "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + } + }, + { + "case_id": "fers_or_fsps_election", + "consequence": "covered", + "description": "410(a)(5)(H), added by Pub. L. 99-335 section 304(a) and amended generally by Pub. L. 100-647 section 8015(b)(1). The election lifts the grandfather exclusion from its effective date.", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 8, + "when": { + "federal_retirement_system": "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "after_official_during_2601d3_delay", + "consequence": "open", + "description": "The readings differ only where section 2601(d)(3)'s delay of legislative-branch coverage \"by reason of section 210(a)(5)(G)\" meets the 8015(c) after-official rule triggered by (G) service, and the cases below after_official_service_from_1988_11_10 would exclude the service: so the case reads (G) service as the trigger (a trigger in (C)-(F) or (H) rests on no (G) coverage, and both readings cover it), the grandfathered or annuitant service the lower cases exclude (a staffer outside them is covered on both readings), and ranks below fers_or_fsps_election, which covers an elector on both readings (review r6 M-2). Ranked just above after_official_service_from_1988_11_10, whose condition this worker also meets.", + "open_alternatives": [ + { + "description": "Section 2601(d)(3) governs all coverage that rests on 410(a)(5)(G), including the 8015(c) extension that (G) service triggers, so service in the delay months is not lifted out of paragraph (5): grandfathered_continuous_service or federal_annuitant excludes it (noncovered).", + "name": "delay_reaches_8015c3_extension" + }, + { + "description": "Section 2601(d)(3), enacted in 1984, delays only coverage \"by reason of section 210(a)(5)(G)\"; the 8015(c) extension is a later, separate rule that section 8015(c)(3) applies upon any performance of (C)-(H) service on or after November 10, 1988, so after_official_service_from_1988_11_10 covers the service.", + "name": "delay_limited_to_410a5G" + } + ], + "open_reason": "SECTION_2601D3_AFTER_OFFICIAL_UNSETTLED: for an individual meeting section 2601(d)(1)(A) and (B) who \"does not again become subject to subchapter III ... within the relevant 30-day period as provided in paragraph (1) or (2)\", Pub. L. 98-369 section 2601(d)(3) says \"social security coverage and taxes by reason of section 210(a)(5)(G) ... shall, with respect to such individual\u2019s service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period\". Pub. L. 100-647 section 8015(c)(1) later lifted paragraph (5) from \"any such service performed on or after any date on which such individual performs\" (C)-(H) service, and section 8015(c)(3) makes that \"apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) ... on or after the date of the enactment of this Act\" (November 10, 1988), with no word on the 2601(d)(3) delay. No capture says whether the delay holds back the after-official rule for service performed in the delay months, so the case refuses.", + "precedence": 9, + "when": { + "federal_retirement_system": "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))", + "federal_service": "legislative-branch service, other than as a Member, Delegate or Resident Commissioner, that would be excluded under 410(a)(5)-(6) as in effect in January 1983, either as service performed continuously since December 31, 1983 (410(a)(5)(B)(i)(I)-(V)) or as service by an individual receiving an annuity from the Civil Service Retirement and Disability Fund or benefits under another Federal employee retirement system (410(a)(5)(B)(ii)), performed on or after a date on which the individual performed service described in 410(a)(5)(G) that was performed on or after 1988-11-10", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "after_official_service_from_1988_11_10", + "consequence": "covered", + "description": "Pub. L. 100-647 section 8015(c)(1) inserted 'any such service performed on or after any date on which such individual performs'; section 8015(c)(3), as the 26 U.S.C. 3121 note sets it out, makes the amendments \"apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act ... on or after the date of the enactment of this Act\", November 10, 1988; the LII note on 42 U.S.C. 410 paraphrases it. It overrides defra_2601d_requalification on this reading: section 8015(c)(1) lifts paragraph (5) from service on or after an after-official date whoever the individual is, and section 2601(d) requalification places an individual back under subchapter III without making later service paragraph (5) service that the after-official rule cannot reach (review r6 M-10).", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 10, + "when": { + "federal_service": "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "fepca_waiver_reemployed_annuitant", + "consequence": "open", + "description": "POMS RS 01901.340 C.3.c says these services are covered. The waiver law and its effective date are not captured, so CE1 does not apply that guidance across a row that begins in 1987; obtain the waiver law before classifying. Review r7 low 11: the reading overridden_cases_until_waiver_law lets defra_2601d_requalification, grandfathered_continuous_service and federal_annuitant decide, and each of them reaches only service 410(a)(5)(A) describes, service that \"would be excluded from the term 'employment' for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect\". Elsewhere both readings give covered, so the case reaches only that service. The readings also agree on service after the waiver law's effective date, which is not captured, so the case still reaches that service.", + "open_alternatives": [ + { + "description": "Treat the services as covered in every year of the row, following POMS RS 01901.340 C.3.c.", + "name": "covered_per_poms_c3c" + }, + { + "description": "Give the waiver no coverage effect before the waiver law's effective date, so the cases this one overrides (defra_2601d_requalification, grandfathered_continuous_service and federal_annuitant) decide the earlier years.", + "name": "overridden_cases_until_waiver_law" + } + ], + "open_reason": "FEPCA_WAIVER_LAW_UNCAPTURED: POMS RS 01901.340 C.3.c says services of reemployed annuitants with an approved waiver of offset under the Federal Employees Pay Comparability Act are covered, but the waiver law and its effective date are not captured, so CE1 cannot say from which date in a row that begins in 1987 that guidance applies.", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 11, + "when": { + "federal_retirement_system": "reemployed annuitant with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "defra_2601d_requalification", + "consequence": "noncovered", + "description": "Pub. L. 98-369 section 2601(d), as amended by Pub. L. 99-514 section 1883(a)(5)(A): the individual requalifies for the 410(a)(5) exemption as if the cessation had not occurred, which displaces 410(a)(5)(G)(ii)-(iii). Section 2601(f) makes the 1984 amendments effective for service after 1983 except as subsection (d) provides. Section 2601(d)(1)(B)(i) counts a lump sum \"under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A)\".", + "overrides": [ + "legislative_lump_sum_after_1983", + "legislative_ceased_coverage_after_1983" + ], + "precedence": 12, + "when": { + "federal_retirement_system": "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "federal_service": "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "legislative_not_retirement_covered_1983", + "consequence": "covered", + "description": "410(a)(5)(G)(i), first enacted as Pub. L. 98-21 section 101(a)(1) clause (v) (97 Stat. 68, subchapter III only) and extended to other Federal systems by Pub. L. 98-369 section 2601(a)(2) for service after 1983. (G) closes by defining the term (lii_42_410.html): \"for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services)\" (review r7 low 3). (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 13, + "when": { + "federal_retirement_system": "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity", + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner" + } + }, + { + "case_id": "legislative_lump_sum_after_1983", + "consequence": "covered", + "description": "410(a)(5)(G)(ii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983. (G)(ii) reaches service \"performed by an individual who has, at any time after December 31, 1983, received\" the payment, so only service performed after it. (G) reaches only \"service in the legislative branch of the Federal Government\".", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ], + "precedence": 14, + "when": { + "federal_retirement_system": "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))", + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner" + } + }, + { + "case_id": "legislative_ceased_coverage_after_1983", + "consequence": "covered", + "description": "410(a)(5)(G)(iii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983; continuity under (B) is disregarded for this test. (G) reaches only \"service in the legislative branch of the Federal Government\". 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L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))", + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner" + } + }, + { + "case_id": "grandfathered_continuous_service", + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(i). Separations of 365 days or fewer preserve continuity (parameters.continuity_source_disagreement_resolution); parameters.continuity_preserving_service lists the other continuity rules.", + "precedence": 16, + "when": { + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "federal_annuitant", + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(ii). Medicare coverage is a separate concept.", + "precedence": 17, + "when": { + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + } + }, + { + "case_id": "first_hired_after_1983", + "consequence": "covered", + "description": "Coverage of newly hired Federal employees when no higher-ranked exclusion applies. 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L. 100-647 section 8015(c)(3)", + "quote": "The amendments made by this subsection [amending this section and section 410 of Title 42] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the date of the enactment of this Act [Nov. 10, 1988].", + "sha256": "17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab" + }, + { + "authority": "5 U.S.C. 8331, official United States Code 2024 edition historical notes", + "capture": "ce1r1_usc2024_5_8331.html", + "location": "Effective Date of 1986 Amendment; Public Law 99-335 section 702(a), effective January 1, 1987", + "sha256": "e8ff0f00cf32737b94c7c83a618d872580568cb78e214b1516cae1566aacd9cc" + }, + { + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "capture": "ce1r7_usc1994_10_2360.html", + "location": "2360(a)", + "quote": "the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(5), 410(a)(6)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "continuity_source_disagreement_resolution": { + "cases": { + "grandfathered_continuous_service": [ + "federal_service" + ] + } + }, + "coverage_default": { + "not_a_coverage_condition": "Restates residual_default (covered) and the first-match precedence the resolver applies; its 'unless' adds no condition beyond the cases." + }, + "scope": { + "cases": { + "after_official_during_2601d3_delay": [ + "government_level" + ], + "after_official_service_from_1988_11_10": [ + "government_level" + ], + "army_corps_2360_student_aide": [ + "government_level" + ], + "defra_2601d_requalification": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "fepca_waiver_reemployed_annuitant": [ + "government_level" + ], + "fers_or_fsps_election": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ], + "retired_judge_371b_payment": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ] + } + }, + "section_2601d3_delay": { + "cases": { + "after_official_during_2601d3_delay": [ + "federal_retirement_system" + ], + "legislative_ceased_coverage_after_1983": [ + "federal_retirement_system" + ], + "legislative_lump_sum_after_1983": [ + "federal_retirement_system" + ] + } + }, + "section_2601e_nonprofit_service": { + "cases": { + "after_official_during_2601d3_delay": [ + "government_level" + ], + "defra_2601d_requalification": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ] + } + } + }, + "continuity_maximum_separation_days": 365, + "continuity_preserving_service": [ + "eligible transfer/detail to international organization", + "American Institute in Taiwan", + "uniformed service with restoration/reemployment rights", + "qualifying Indian tribal organization employment (Public Law 99-221 section 3(b), retroactive returns after 1983)" + ], + "continuity_reference_date": "1983-12-31", + "continuity_source_disagreement_resolution": { + "citation": { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + "explanation": "The enacted 1983 text says the separation does not exceed 365 consecutive days. Exactly 365 days therefore preserves continuity when the other grandfather conditions hold.", + "operational_option": "statutory_less_than_366_days", + "question": "exactly_365_day_federal_separation", + "separation_preserves_continuity_through_days": 365, + "status": "resolved_by_primary_amending_act" + }, + "coverage_default": "covered unless a higher-ranked case excludes the service; cases apply in precedence order", + "later_poms_waiver_guidance": "POMS RS 01901.340 C.3.c describes FEPCA waiver-of-offset coverage. This later guidance is not a condition applied throughout the row beginning in 1987; verify the applicable waiver law and effective date for such service.", + "named_options": [ + { + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "noncovered if other grandfather conditions apply", + "explanation": "410(a)(5)(B)(i)(I) expressly treats a separation shorter than 366 days as continuous.", + "group": "exactly_365_day_federal_separation", + "name": "statutory_less_than_366_days", + "source": { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + "status": "operational_primary_statute" + }, + { + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "covered if no independent exclusion applies", + "explanation": "POMS RS 01901.340 B.2 says 365 days or more. The enacted 1983 rule resolves exactly 365 days as continuous; this conflicting later guidance is retained as a nonoperative source reading.", + "group": "exactly_365_day_federal_separation", + "name": "poms_365_days_or_more", + "source": { + "authority": "POMS RS 01901.340 (2024-06-14)", + "capture": "poms_rs_01901340.html", + "location": "A-C", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + }, + "status": "conflicting_guidance_retained_not_operational" + } + ], + "regime_start_citation": { + "authority": "5 U.S.C. 8331, official United States Code 2024 edition historical notes", + "capture": "ce1r1_usc2024_5_8331.html", + "location": "Effective Date of 1986 Amendment; Public Law 99-335 section 702(a), effective January 1, 1987", + "sha256": "e8ff0f00cf32737b94c7c83a618d872580568cb78e214b1516cae1566aacd9cc" + }, + "regime_start_reason": "Public Law 99-335 section 702(a) makes the FERS Act effective January 1, 1987; 42 U.S.C. 410 amendment notes identify section 304(a) as adding paragraph (a)(5)(H).", + "scope": "410(a)(5) and (a)(6) reach only service \"in the employ of the United States or any instrumentality of the United States\", so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service. first_hired_after_1983 names the level too, so a non-Federal new hire reaches the residual. The Army Corps student aide and the reemployed annuitant open cases rest on POMS RS 01901.340, which addresses Federal employment.", + "section_2601d3_delay": "Section 2601(d)(3) delays 410(a)(5)(G) coverage to the first month after the 30-day period of 2601(d)(1), which ends 30 days after July 18, 1984, or of 2601(d)(2), which reaches an individual \"not in the employ of the United States or an instrumentality thereof\" on July 18, 1984 and ends 30 days after the individual first returns to legislative-branch service after that date, a return that must fall within 365 days after the individual \"was last in the employ of the United States\". The (d)(1) delay ends before 1987; a (d)(2) delay has no outer date. Cases legislative_lump_sum_after_1983 and legislative_ceased_coverage_after_1983 carry the clause, as the 1984-1986 row's do. Whether the delay also holds back the Pub. L. 100-647 section 8015(c) after-official rule in the delay months is open (case after_official_during_2601d3_delay).", + "section_2601e_nonprofit_service": { + "citation": { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Pub. L. 98-369 section 2601(e) note, Services Performed for Nonprofit Organizations by Federal Employees", + "quote": "service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [ 26 U.S.C. 501(c)(3) ] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + "rule": "For 410(a)(5), as in effect in January 1983 and from 1984, service in the employ of a 501(c)(3) organization by an employee whom law requires to be subject to 5 U.S.C. chapter 83 subchapter III for that service counts as service in the employ of a United States instrumentality, so this family's cases decide it." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when no case matches; the cases apply in precedence order, first match wins. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + }, + "rule_id": "federal_1987_2026", + "trigger_facts": [ + "federal_retirement_system", + "federal_service", + "government_level", + "occupation" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "20 CFR 404.1031, April 1, 2024 edition", + "capture": "ce1c_cfr2024_20_404_1031.xml", + "location": "404.1031(a)(1),(a)(4),(b); retained older no-additional-cash wording", + "sha256": "f808068af55a669085dd0ec4f9159271fe7e54b219a9b804645460e9cb18ca8f" + }, + { + "authority": "Public Law 104-188, August 20, 1996, 110 Stat. 1762-1763", + "capture": "ce1c_plaw104_188.html", + "location": "1116(a)(2)-(3)", + "sha256": "7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(20), final crew-size sentence;1976,1986,1988,1996 amendment notes", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 U.S.C. 411, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_411.html", + "location": "411(c)(2)(F);1976 amendment note", + "sha256": "59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1" + }, + { + "authority": "26 U.S.C. 3121, United States Code 2024 edition", + "capture": "ce1c_usc2024_26_3121.html", + "location": "3121(b)(20); Public Law 94-455 section 1207(f)(4), as amended; Public Law 104-188 section 1116(a)(3) effective-date notes", + "sha256": "17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(20); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.280", + "capture": "poms_rs_01901280.html", + "location": "A.1-A.3", + "sha256": "b92564dd650a4166c0018e9c6388c15753d56a1ebb6c03b403b4f1ae68582319" + } + ], + "consequence": null, + "description": "Historical catch-share fishing services require further verification of the family-service exception transition. 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L. 99-272 s.13303(c)(2) as corrected; no captured effective date).", + "fishing_additional_cash_conditions": "the row is open with no cases and refuses every worker; in the closed rows the arrangement text carries the cash conditions.", + "fishing_catch_share_arrangement": "the row is open with no cases and refuses every worker; a closed case would read the share, crew and cash conditions here.", + "fishing_crew_size": "the row is open with no cases and refuses every worker; in the closed rows the arrangement text carries the crew test.", + "historical_fica_treatment": "the row is open with no cases and refuses every worker; it would decide Pub. L. 94-455 s.1207(f)(4)(B) (shares received 1955 to 1976-10-04) and Pub. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(2)(F)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "additional_named_source_options": { + "not_a_coverage_condition": "Records the unamended 2024 CFR's cash-only reading of the additional-compensation bar as a source option (review r5 low 7); the row's catch-share cases carry the statutory text and both readings cover the service." + }, + "catch_share_conditions": { + "cases": { + "catch_share_1996_clarification": [ + "fishing_catch_share_arrangement" + ], + "catch_share_payor_treated_as_fica": [ + "fishing_catch_share_arrangement" + ] + } + }, + "conditional_1996_clarification": { + "cases": { + "catch_share_1996_clarification": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ], + "catch_share_payor_treated_as_fica": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ] + } + }, + "family_service_exclusion_first": { + "cases": { + "child_under_18_for_parent": [ + "family_service" + ] + } + }, + "historical_default_cash_rule": { + "cases": { + "catch_share_1996_clarification": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ], + "catch_share_payor_treated_as_fica": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ] + } + }, + "source_disagreement_resolution": { + "cases": { + "catch_share_1996_clarification": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ], + "catch_share_payor_treated_as_fica": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ] + } + }, + "wage_employment_excluded_when_arrangement_qualifies": { + "cases": { + "catch_share_1996_clarification": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ], + "catch_share_payor_treated_as_fica": [ + "historical_fica_treatment", + "fishing_catch_share_arrangement" + ] + } + } + }, + "conditional_1996_clarification": { + "and_before": "1995-01-01", + "applies_to_remuneration_paid_after": "1984-12-31", + "if_applies": { + "additional_cash_conditions": [ + "contingent_on_a_minimum_catch", + "solely_for_traditional_additional_duties_such_as_mate_engineer_or_cook" + ], + "additional_cash_limit_per_trip": 100, + "crew_average_comparison": "fewer_than_10", + "crew_average_period": "preceding_4_calendar_quarters", + "crew_average_role": "deeming_rule_a_crew_averaging_fewer_than_10_is_treated_as_normally_fewer_than_10", + "crew_test": "normally_made_up_of_fewer_than_10_individuals", + "threshold_id": "fishing_additional_cash_per_trip" + }, + "if_does_not_apply": { + "additional_cash": "no_cash_remuneration_except_catch_share", + "crew_test": "normally_fewer_than_10", + "four_calendar_quarter_clarification": "not_applied_from_this_1996_amendment" + }, + "unless": "payor_treated_remuneration_when_paid_as_subject_to_FICA" + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 104-188 section 1116(a)(3)(A): \"The amendments made by this subsection shall apply to remuneration paid-- (i) after December 31, 1994, and (ii) after December 31, 1984, and before January 1, 1995, unless the payor treated such remuneration (when paid) as being subject to tax under chapter 21 of the Internal Revenue Code of 1986.\" Clause (ii) reaches this row's payments; historical_fica_treatment carries its payor proviso in cases catch_share_1996_clarification and catch_share_payor_treated_as_fica.", + "family_service_exclusion_first": true, + "historical_default_cash_rule": "No cash remuneration apart from the catch share or sale-proceeds share when the payor treated remuneration as FICA-taxable; otherwise the expressly conditional 1996 clarification applies.", + "named_options": { + "current_statute_crew_test": { + "additional_cash_conditions": [ + "minimum_catch_contingency", + "traditional_additional_duties" + ], + "averaging_period": "preceding_4_calendar_quarters", + "cash_limit_per_trip": 100, + "crew": "fewer_than_10" + }, + "irc_and_cfr_cash_only_bar": { + "additional_cash_conditions": [ + "minimum_catch_contingency", + "traditional_additional_duties" + ], + "averaging_period": "preceding_4_calendar_quarters", + "barred_additional_pay": "cash_only", + "cash_limit_per_trip": 100, + "crew": "fewer_than_10" + }, + "poms_crew_test": { + "additional_cash_conditions": [ + "traditional_additional_duties" + ], + "averaging_period": "previous_calendar_quarter", + "cash_limit_per_trip": 100, + "crew": "no_more_than_10" + } + }, + "self_employment_treatment": "other_net_earnings_from_self_employment_under_411c2F", + "source_disagreement_resolution": { + "basis": "Public Law 104-188 section 1116(a)(3)(A) applies the 1996 amendments to remuneration paid after December 31, 1984, and before January 1, 1995, unless the payor treated it (when paid) as subject to FICA tax. Where they apply, their terms are current_statute_crew_test: fewer than 10 crew averaged over the preceding 4 calendar quarters, and cash of at most $100 per trip that is contingent on a minimum catch and paid for traditional additional duties. Where the payor treated the pay as FICA-taxed, the earlier tests in conditional_1996_clarification.if_does_not_apply govern, as in unamended_cfr_cash_prohibition. POMS RS 01901.280 A.2 (no more than 10 crew over the previous calendar quarter, no minimum-catch condition; \"effective with remuneration paid after 1994\", and by its NOTE also for 1985 through 1994 \"unless the remuneration was treated by the payor as wages when paid\") is recorded as poms_crew_test and is not operative. For pay the 1996 amendments reach, 26 U.S.C. 3121(b)(20)(A) bars only \"any cash remuneration\" beyond what it allows, and 20 CFR 404.1031(a)(1) only \"any cash pay\", where 410(a)(20)(A) bars \"any additional compensation\"; that reading is recorded as irc_and_cfr_cash_only_bar (the Code's crew and cash terms; the CFR's other, unamended terms stay in unamended_cfr_cash_prohibition) and is not operative, because a crew member whose only extra pay is non-cash is covered on either reading: in employment under 410(a), or in self-employment under 20 CFR 404.1031(b).", + "operative_current_text": "conditional_1996_clarification" + }, + "unread_trigger_facts": { + "age": "The under-18 test of 410(a)(3)(A) is carried inside the family_service text of child_under_18_for_parent.", + "amount": "The per-trip additional cash compared with threshold fishing_additional_cash_per_trip; the arrangement text of catch_share_1996_clarification states 'cash of at most $100 per trip'.", + "employee_self_or_mixed": "410(a)(20) excludes service under the share arrangement whatever the common-law status; the cases read the arrangement.", + "fishing_additional_cash_conditions": "Carried by the fishing_catch_share_arrangement texts (amended (A)(i)-(iii) in case 2; former (A)'s no-cash bar in case 3).", + "fishing_crew_size": "Carried by the fishing_catch_share_arrangement texts (normally fewer than 10; with the 4-quarter deeming sentence only in case 2).", + "occupation": "The arrangement, not an occupation code, is the statutory condition.", + "reporting_unit": "Reporting (6050A(a)(5), from 1997) is not a coverage condition.", + "services_performed_date": "The row is on the payment-date axis (s.1116(a)(3)(A): 'remuneration paid'); the window carries the date." + }, + "verification_window_explanation": "This is the first complete calendar-year window after the 1988 correcting act, not an asserted original effective date for the family-service amendment.", + "verification_window_start": "1989-01-01", + "wage_employment_excluded_when_arrangement_qualifies": true + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics", + "result": "Publication 334 explains crew self-employment treatment without bounding qualifying catch-share crew members.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics", + "result": "Returned SBA disaster-loan and fishing-industry oversight material without counts satisfying the statutory crew and remuneration conditions.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "Empty search results.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics", + "result": "Empty search results.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"fishermen\" self employed number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned POMS/CFR, fishing rulings, legislative history and foreign social-insurance descriptions without a U.S. catch-share exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"fishing\" self employed crew statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned Publication 334, corporate/industry SOI statistics and business-income studies whose populations do not establish qualifying crew members.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The arrangement does not qualify under 410(a)(20), so the ordinary employment rules apply; apply the other families." + }, + "rule_id": "fishing_crew_share_service_1989", + "trigger_facts": [ + "age", + "amount", + "employee_self_or_mixed", + "family_service", + "fishing_additional_cash_conditions", + "fishing_catch_share_arrangement", + "fishing_crew_size", + "historical_fica_treatment", + "occupation", + "reporting_unit", + "services_performed_date" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "child_under_18_for_parent", + "consequence": "deferred", + "defers_to": [ + "family_service" + ], + "description": "410(a)(20) does not reach 410(a)(3)(A) service; the family service family decides.", + "precedence": 1, + "when": { + "family_service": "service described in 410(a)(3)(A): a child under 18 employed by a parent" + } + }, + { + "case_id": "qualifying_catch_share_arrangement", + "consequence": "covered", + "description": "410(a)(20) excludes the service from wage employment and 411(c)(2)(F) makes it a trade or business: covered as self-employment.", + "precedence": 2, + "when": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry" + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1031, April 1, 2024 edition", + "capture": "ce1c_cfr2024_20_404_1031.xml", + "location": "404.1031(a)(1),(a)(4),(b); 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Public Law 94-455 section 1207(f)(4), as amended; Public Law 104-188 section 1116(a)(3) effective-date notes", + "sha256": "17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(20); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.280", + "capture": "poms_rs_01901280.html", + "location": "A.1-A.3", + "sha256": "b92564dd650a4166c0018e9c6388c15753d56a1ebb6c03b403b4f1ae68582319" + } + ], + "consequence": "covered", + "description": "Qualifying catch-share crew service is wage-excluded and included in other net earnings from self-employment, subject first to the family-service exclusion. Each boat from which the individual receives a share must normally have fewer than ten crew; a crew that averaged fewer than ten over the preceding four quarters is treated as normally under ten. Additional cash may not exceed $100 per trip, must depend on a minimum catch, and must be solely for traditionally compensated additional duties. This applies to remuneration paid after 1994.", + "effective_end": "2026-12-31", + "effective_start": "1995-01-01", + "family": "fishing_crew_share_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "additional_cash_requires_all": [ + "not_more_than_100_dollars_per_trip", + "contingent_on_a_minimum_catch", + "solely_for_traditional_additional_duties_such_as_mate_engineer_or_cook" + ], + "additional_cash_threshold_id": "fishing_additional_cash_per_trip", + "additional_named_source_options": { + "unamended_cfr_cash_prohibition": { + "additional_cash": "none_except_catch_share", + "source": "20 CFR 404.1031(a)(1), April 1, 2024 edition" + } + }, + "amendment_applies_to_remuneration_paid_after": "1994-12-31", + "boundary_clause": { + "citation": { + "authority": "Public Law 104-188, August 20, 1996, 110 Stat. 1762-1763", + "capture": "ce1c_plaw104_188.html", + "location": "section 1116(a)(3)(A)", + "quote": "The amendments made by this subsection shall apply to remuneration paid-- (i) after December 31, 1994", + "sha256": "7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db" + } + }, + "cash_limit_per_trip": 100, + "catch_share_conditions": [ + "share_of_catch_or_sale_proceeds", + "share_amount_depends_on_catch", + "each_boat_normally_fewer_than_10_crew" + ], + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1976", + "1986", + "1988" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1995 edition label", + "capture": "uscode_1995_42_410.html", + "location": "Section text as printed: 410(a)(20)", + "sha256": "c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac" + }, + "edition_year": 1995, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendments", + "Effective Date of 1976 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(20)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1976", + "1986", + "1988", + "1996" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1997 edition label", + "capture": "uscode_1997_42_410.html", + "location": "Section text as printed: 410(a)(20)", + "sha256": "93939bca4925df02bf9debddebc685c842dbbcbf1ff0e67b05c6ec1f7a0b318a" + }, + "edition_year": 1997, + "historical_note_headings_verified_present": [ + "Effective Date of 1996 Amendment", + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendments", + "Effective Date of 1976 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(20)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1976", + "1986", + "1988", + "1996" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(20)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1996 Amendment", + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendment", + "Effective Date of 1976 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(20)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1976" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1997 edition label", + "capture": "uscode_1997_42_411.html", + "location": "Section text as printed: 411(c)(2)(F)", + "sha256": "a88f64af261326670d0051b68368c1798c1f69ced7fd079694d4e92e6b3c8cf9" + }, + "edition_year": 1997, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(2)(F)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1976" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(c)(2)(F)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(2)(F)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "additional_cash_requires_all": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "additional_named_source_options": { + "not_a_coverage_condition": "Records the unamended 2024 CFR's cash-only reading of the additional-compensation bar as a source option (review r5 low 7); the row's catch-share cases carry the statutory text and both readings cover the service." + }, + "amendment_applies_to_remuneration_paid_after": { + "not_a_coverage_condition": "States the row's window: Pub. L. 104-188 section 1116(a)(3)(A) applies the 1996 amendments \"to remuneration paid-- (i) after December 31, 1994\", and this payment-date row starts on 1995-01-01." + }, + "cash_limit_per_trip": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "catch_share_conditions": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "crew_test": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "family_service_exclusion_first": { + "cases": { + "child_under_18_for_parent": [ + "family_service" + ] + } + }, + "source_disagreement_resolution": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "wage_employment_excluded_when_arrangement_qualifies": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + } + }, + "crew_average_comparison": "fewer_than_10", + "crew_average_period": "preceding_4_calendar_quarters", + "crew_average_role": "deeming_rule_a_crew_averaging_fewer_than_10_is_treated_as_normally_fewer_than_10", + "crew_test": "normally_made_up_of_fewer_than_10_individuals", + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 104-188 section 1116(a)(3)(A): \"The amendments made by this subsection shall apply to remuneration paid-- (i) after December 31, 1994\".", + "family_service_exclusion_first": true, + "named_options": { + "current_statute_crew_test": { + "additional_cash_conditions": [ + "minimum_catch_contingency", + "traditional_additional_duties" + ], + "averaging_period": "preceding_4_calendar_quarters", + "cash_limit_per_trip": 100, + "crew": "fewer_than_10" + }, + "irc_and_cfr_cash_only_bar": { + "additional_cash_conditions": [ + "minimum_catch_contingency", + "traditional_additional_duties" + ], + "averaging_period": "preceding_4_calendar_quarters", + "barred_additional_pay": "cash_only", + "cash_limit_per_trip": 100, + "crew": "fewer_than_10" + }, + "poms_crew_test": { + "additional_cash_conditions": [ + "traditional_additional_duties" + ], + "averaging_period": "previous_calendar_quarter", + "cash_limit_per_trip": 100, + "crew": "no_more_than_10" + } + }, + "self_employment_treatment": "other_net_earnings_from_self_employment_under_411c2F", + "source_disagreement_resolution": { + "basis": "Public Law 104-188 section 1116(a)(2) expressly states fewer than 10 and preceding four calendar quarters, with all three additional-cash conditions; inconsistent POMS and older CFR wording remain recorded as named options. 26 U.S.C. 3121(b)(20)(A) bars only \"any cash remuneration\" beyond what it allows, and 20 CFR 404.1031(a)(1) only \"any cash pay\", where 410(a)(20)(A) bars \"any additional compensation\"; that reading is recorded as irc_and_cfr_cash_only_bar (the Code's crew and cash terms; the CFR's other, unamended terms stay in unamended_cfr_cash_prohibition) and is not operative, because a crew member whose only extra pay is non-cash is covered on either reading: in employment under 410(a), or in self-employment under 20 CFR 404.1031(b).", + "operative_current_text": "current_statute_crew_test" + }, + "unread_trigger_facts": { + "age": "The under-18 test of 410(a)(3)(A) is carried inside the family_service text of child_under_18_for_parent.", + "amount": "The per-trip additional cash compared with threshold fishing_additional_cash_per_trip; the arrangement text states 'cash of at most $100 per trip'.", + "employee_self_or_mixed": "410(a)(20) excludes service under the share arrangement whatever the common-law status.", + "fishing_additional_cash_conditions": "Carried by the fishing_catch_share_arrangement text ((A)(i)-(iii)).", + "fishing_crew_size": "Carried by the fishing_catch_share_arrangement text (normally fewer than 10, with the 4-quarter deeming sentence).", + "historical_fica_treatment": "The payor-treatment proviso of s.1116(a)(3)(A)(ii) reaches only pay before 1995; clause (i) has none.", + "occupation": "The arrangement, not an occupation code, is the statutory condition.", + "reporting_unit": "Reporting is not a coverage condition.", + "services_performed_date": "The row is on the payment-date axis; the window carries the date." + }, + "wage_employment_excluded_when_arrangement_qualifies": true + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics", + "result": "Publication 334 explains crew self-employment treatment without bounding qualifying catch-share crew members.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics", + "result": "Returned SBA disaster-loan and fishing-industry oversight material without counts satisfying the statutory crew and remuneration conditions.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "Empty search results.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"fishing crew\" social security exemption number workers statistics", + "result": "Empty search results.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"fishermen\" self employed number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned POMS/CFR, fishing rulings, legislative history and foreign social-insurance descriptions without a U.S. catch-share exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"fishing\" self employed crew statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned Publication 334, corporate/industry SOI statistics and business-income studies whose populations do not establish qualifying crew members.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The arrangement does not qualify under 410(a)(20), so the ordinary employment rules apply; apply the other families." + }, + "rule_id": "fishing_crew_share_service_1995", + "trigger_facts": [ + "age", + "amount", + "employee_self_or_mixed", + "family_service", + "fishing_additional_cash_conditions", + "fishing_catch_share_arrangement", + "fishing_crew_size", + "historical_fica_treatment", + "occupation", + "reporting_unit", + "services_performed_date" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "title_v_contract_worker_before_1984_07_18", + "consequence": "noncovered", + "description": "Former 410(a)(1)(A) excluded service by foreign agricultural workers \"under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended\" until Pub. L. 98-369 section 2663(a)(7)(A) struck it, effective July 18, 1984. Like clause (B), the clause describes the workers; no capture limits it to agricultural labor, so it ranks above the clause (B) cases. No capture says whether any such contract was in force after 1967.", + "precedence": 1, + "when": { + "nonresident_alien_status": "foreign agricultural worker under a contract entered into in accordance with title V of the Agricultural Act of 1949, as amended", + "services_performed_date": "before 1984-07-18" + } + }, + { + "case_id": "temporary_agricultural_admission_agricultural_labor", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(1) and POMS RS 01901.120 A exclude service by such a worker, and Pub 51 (2023) section 3 exempts compensation \"for agricultural labor performed in connection with this visa\"; every source excludes this service.", + "precedence": 2, + "when": { + "agricultural_service": "agricultural labor performed in connection with that admission", + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor" + } + }, + { + "case_id": "temporary_agricultural_admission_other_service", + "consequence": "open", + "description": "Pub 51 (2023) section 3 limits its statement to agricultural labor performed in connection with the visa; the statute and POMS state no such limit.", + "open_alternatives": [ + { + "description": "The exclusion follows the worker's admission, as the statute's \"Service performed by foreign agricultural workers\" and POMS RS 01901.120 A read, and Pub 51 (2023) page 12 says these workers \"are exempt from social security and Medicare taxes\": any service such a worker performs is excluded.", + "name": "worker_admission_reading" + }, + { + "description": "The exclusion reaches only the labor Pub 51 (2023) section 3 names, agricultural labor performed in connection with the visa, so the worker's other service is not excluded by this family.", + "name": "agricultural_labor_reading" + } + ], + "open_reason": "FOREIGN_AGRICULTURAL_OTHER_SERVICE_UNSETTLED: 42 U.S.C. 410(a)(1) excludes \"Service performed by foreign agricultural workers lawfully admitted ... on a temporary basis to perform agricultural labor\" and POMS RS 01901.120 A excludes service \"when performed by\" such workers, with no condition on the service, while Pub 51 (2023) section 3 names as exempt only compensation \"for agricultural labor performed in connection with this visa\". No capture settles the other service of such a worker, so it refuses.", + "precedence": 3, + "when": { + "agricultural_service": "service other than agricultural labor performed in connection with that admission", + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 51 (2023)", + "capture": "ce1c_irs_pub51_2023_extract.pdf", + "location": "extract pages 1-2 (original PDF pages 10-11), section 3, Compensation paid to H-2A visa holders; extract page 3 (original PDF page 12), H-2A exception", + "sha256": "11287deef144e898a4775403ce4a09d990215cda19c112688a55e3aac9f74f47" + }, + { + "authority": "IRS Publication 51 (2023), pinned text derivative", + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "location": "text of extract page 2 (original PDF page 11), section 3", + "quote": "An employer isn't required to withhold federal income tax from compensation paid to an H-2A worker for agricul- tural labor performed in connection with this visa", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1" + }, + { + "authority": "IRS Publication 51 (2023), pinned text derivative", + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "location": "text of extract page 3 (original PDF page 12), Nonresident alien employees", + "quote": "One such exception is for foreign agricultural workers on H-2A visas, who are ex- empt from social security and Medicare taxes.", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1" + }, + { + "authority": "IRS Publication 51 (2023), pinned text derivative", + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "location": "text of extract pages 1-2 (original PDF pages 10-11), section 3, Compensation paid to H-2A visa holders", + "quote": "compensation paid to H-2A workers for agricultural labor", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1951 amendment note", + "quote": "1951\u2014Subsec. (a)(1)(C). Act Oct. 31, 1949 , \u00a7 505(a), as added by act July 12, 1951 , added subpar. (C).", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1984 amendment note to subsec. (a)(1), Pub. L. 98-369 section 2663(a)(7)(A)", + "quote": "Subsec. (a)(1). Pub. L. 98\u2013369, \u00a7 2663(a)(7)(A) , struck out \u201c(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949 , as amended, or (B)\u201d.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(1)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(1)", + "quote": "(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1984 Amendment note, Pub. L. 98-369 section 2664(b)", + "quote": "Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98\u2013369 effective July 18, 1984 , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.120", + "capture": "poms_rs_01901120.html", + "location": "A", + "sha256": "f1a38bd51fd4856cedf573081ecaefcf681de65ba82b76b053937838f877de23" + }, + { + "authority": "SSA POMS RS 01901.120", + "capture": "poms_rs_01901120.html", + "location": "A", + "quote": "Service after 1956 is excluded from covered employment when performed by foreign agricultural workers lawfully admitted to the U.S. temporarily to perform agricultural labor.", + "sha256": "f1a38bd51fd4856cedf573081ecaefcf681de65ba82b76b053937838f877de23" + } + ], + "consequence": "covered", + "description": "Agricultural service by foreign workers lawfully admitted temporarily to the United States to perform agricultural labor is excluded. POMS dates the all-country temporary foreign agricultural-worker exclusion to after 1956. Before July 18, 1984, former 410(a)(1)(A) also excluded service by foreign agricultural workers under contracts entered into in accordance with title V of the Agricultural Act of 1949.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "foreign_agricultural_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "admission_condition": "Lawful temporary admission to perform agricultural labor (42 U.S.C. 410(a)(1)); the sources differ only on the service such a worker performs other than agricultural labor in connection with the visa.", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(1); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.120", + "capture": "poms_rs_01901120.html", + "location": "A", + "sha256": "f1a38bd51fd4856cedf573081ecaefcf681de65ba82b76b053937838f877de23" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(1)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(1)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(1)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "admission_condition": { + "cases": { + "temporary_agricultural_admission_agricultural_labor": [ + "nonresident_alien_status" + ], + "temporary_agricultural_admission_other_service": [ + "nonresident_alien_status" + ] + } + }, + "title_v_contract_clause": { + "cases": { + "title_v_contract_worker_before_1984_07_18": [ + "nonresident_alien_status", + "services_performed_date" + ] + } + } + }, + "title_v_contract_clause": "Former 410(a)(1)(A), struck by Pub. L. 98-369 section 2663(a)(7)(A) effective July 18, 1984, so its case reads the service date. The captures hold the struck words and the effective date, not the pre-1984 section text, and none says whether any title V contract was in force after 1967. The 42 U.S.C. 410 notes record amendments to (a)(1) in 1951, 1954, 1956, 1958 and 1984 only, so the struck clause stood throughout this row's years before July 18, 1984." + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"H-2A\" workers social security exempt number statistics", + "result": "IRS foreign-agricultural-worker and alien-employment guidance confirms the exemption without a population bound.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"H-2A\" workers social security exempt number statistics", + "result": "GAO-15-154 reports H-2A visa statistics but explicitly omits workers from visa-exempt countries; visa counts therefore do not upper-bound the full excluded population. GAO-25-106389 is a newer oversight lead. Plain requests to the GAO source product pages returned HTTP 403.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"H-2A\" workers social security exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS immigration-classification guidance supplies eligibility facts without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"H-2A\" workers social security exempt number statistics", + "result": "Returned Census meeting public comments and labor-mobility research. Public-comment estimates and certification or visa totals do not establish a complete exclusion-population bound.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"H-2A\" workers number -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned immigration guidance and restricted OACT source snippets; no permissible bound was established and restricted pages were not opened.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"H-2A\" employment tax statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned Publications 15, 225 and 519, Forms 943/W-2 instructions and IRM provisions without an excluded-population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The worker was not lawfully admitted temporarily to perform agricultural labor and, for service before July 18, 1984, worked under no title V contract, so 410(a)(1) does not exclude the service; apply the other families." + }, + "rule_id": "foreign_agricultural_service_1968", + "trigger_facts": [ + "agricultural_service", + "nonresident_alien_status", + "services_performed_date" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "us_citizen_in_united_states", + "consequence": "covered", + "description": "411(c)(2)(C) makes this service a trade or business: covered as self-employment (POMS RS 01802.050).", + "overrides": [ + "direct_foreign_government", + "qualifying_wholly_owned_instrumentality" + ], + "precedence": 1, + "when": { + "citizenship": "United States citizen", + "foreign_government_service": "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "place_of_work": "United States" + } + }, + { + "case_id": "direct_foreign_government", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(11); POMS RS 01901.400 A.1.", + "precedence": 2, + "when": { + "foreign_government_service": "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + } + }, + { + "case_id": "qualifying_wholly_owned_instrumentality", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(12); POMS RS 01901.400 A.2.", + "precedence": 3, + "when": { + "foreign_government_service": "employee of an instrumentality wholly owned by a foreign government, in service similar to that performed abroad by United States Government employees, with a Secretary of State certification of an equivalent foreign exemption" + } + } + ], + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(11)-(12)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(c)(2)(C)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "SSA POMS RS 01802.050", + "capture": "poms_rs_01802050.html", + "location": "a-b", + "sha256": "37004f8f751e3c96c7b9e635a45d5b2352eb5da325d068675f6a9a3141bec630" + }, + { + "authority": "SSA POMS RS 01901.400", + "capture": "poms_rs_01901400.html", + "location": "A.1-2; A.4", + "sha256": "bcd09bd15e01e94ab9d9b46a82c27a3c8e06bd19214350809e0968196ec9252a" + } + ], + "consequence": "covered", + "description": "Direct foreign-government service is excluded from employment. For a wholly owned instrumentality the exclusion also requires similar foreign-country service by U.S. government employees and State Department certification of reciprocal exemption. A U.S. citizen performing the excepted services in the United States is compulsorily covered as self-employed; failure of instrumentality conditions leaves ordinary employment coverage applicable.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "foreign_government_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(11); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.400", + "capture": "poms_rs_01901400.html", + "location": "A.1-2; A.4", + "sha256": "bcd09bd15e01e94ab9d9b46a82c27a3c8e06bd19214350809e0968196ec9252a" + }, + { + "authority": "SSA POMS RS 01802.050", + "capture": "poms_rs_01802050.html", + "location": "a-b", + "sha256": "37004f8f751e3c96c7b9e635a45d5b2352eb5da325d068675f6a9a3141bec630" + } + ], + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 410, + "section_references_verified_present": [ + "410(a)(11)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(11)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(11)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(11)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(11)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "direct_foreign_government": { + "cases": { + "direct_foreign_government": [ + "foreign_government_service" + ] + } + }, + "instrumentality_conditions": { + "cases": { + "qualifying_wholly_owned_instrumentality": [ + "foreign_government_service" + ] + } + }, + "other_eligibility_rules_still_apply": { + "not_a_coverage_condition": "Restates what this family's covered outcomes already mean: the row excludes nothing beyond 410(a)(11)-(12), and the other families still apply (residual: \"Apply the other families\"), including the self-employment rules the us_citizen_in_united_states case hands the service to." + } + }, + "direct_foreign_government": "employment_excluded", + "instrumentality_conditions": [ + "wholly_owned", + "similar_service", + "state_department_reciprocity_certification" + ], + "other_eligibility_rules_still_apply": true, + "unread_trigger_facts": { + "employee_self_or_mixed": "410(a)(11)-(12) speak of service 'in the employ of'; the case texts say 'employee of'.", + "nonresident_alien_status": "Neither 410(a)(11)-(12) nor 411(c)(2)(C) turns on alien residence; 411(c)(2)(C) reads citizenship, which citizenship carries." + }, + "us_citizen_service_in_us": "covered_self_employment" + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"foreign government\" \"international organization\" \"exemption\" \"number employees\"; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "Neither 410(a)(11) nor (12) applies; an instrumentality that fails a 410(a)(12) condition is covered employment (POMS RS 01802.050 b). Apply the other families." + }, + "rule_id": "foreign_government_service_1968", + "trigger_facts": [ + "citizenship", + "employee_self_or_mixed", + "foreign_government_service", + "nonresident_alien_status", + "place_of_work" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "foreign_craft_noncitizen", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(4)(A) and (B)(i). Clause (A) asks whether the individual \"is employed on and in connection with such vessel or aircraft when outside the United States\"; POMS RS 01901.170 B reads it to exclude service \"done within the U.S. if some part of the employee's service is done outside the U.S.\"; the LII note on the 1954 amendment describes only the clause (B) conditions it added.", + "precedence": 1, + "when": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "citizenship": "not a United States citizen", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included" + } + }, + { + "case_id": "foreign_craft_non_american_employer", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(4)(A) and (B)(ii). Clause (A) asks whether the individual \"is employed on and in connection with such vessel or aircraft when outside the United States\"; POMS RS 01901.170 B reads it to exclude service \"done within the U.S. if some part of the employee's service is done outside the U.S.\"; the LII note on the 1954 amendment describes only the clause (B) conditions it added.", + "precedence": 2, + "when": { + "american_employer": "employer is not an American employer", + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 15 (2026)", + "capture": "irs_pub15_2026.html", + "location": "section 15, Aliens: 1. Resident: a. Service performed in the United States", + "quote": "(Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside the United States.)", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1954 amendment note to subsec. (a)(4)", + "quote": "made the exclusion with respect to services on non -American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(4)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.170", + "capture": "poms_rs_01901170.html", + "location": "A; D", + "sha256": "95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd" + }, + { + "authority": "SSA POMS RS 01901.170", + "capture": "poms_rs_01901170.html", + "location": "B", + "quote": "This excludes all service of officers and crewmen on foreign vessels or foreign aircraft, including service done within the U.S. if some part of the employee's service is done outside the U.S.", + "sha256": "95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd" + } + ], + "consequence": "covered", + "description": "For a non-American vessel/aircraft, service is excluded when the individual is employed on and in connection with it while it is outside the United States, which reaches that employment's service in the United States too, and either the individual is not a U.S. citizen or the employer is not an American employer. This formulation has applied since 1955.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "foreign_vessel_aircraft_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "clause_a_employment_test": "410(a)(4)(A) is met when the individual is employed on and in connection with the craft while it is outside the United States; it then reaches that employment's service in the United States too.", + "clause_a_gloss_basis": "The in-port reading (\"including service done within the U.S. if some part of the employee's service is done outside the U.S.\") comes from POMS RS 01901.170 B, headed \"1951 THROUGH 1954\"; section A (1955 and later) states the same employment test, \"employed on or in connection with such vessel or aircraft when outside the United States\", without the gloss. IRS Publication 15 (2026) restates the reading for resident aliens in 2026: \"Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside the United States.\" The row applies it to every year from 1968 under clause (A)'s words, \"is employed on and in connection with such vessel or aircraft when outside the United States\", as the captured code prints them; the LII amendment notes list one entry for subsection (a)(4), the 1954 act's, and describe only the clause (B) conditions it added.", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(4); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.170", + "capture": "poms_rs_01901170.html", + "location": "A; D", + "sha256": "95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(4)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(4)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(4)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(4)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(4)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "clause_a_employment_test": { + "cases": { + "foreign_craft_non_american_employer": [ + "place_of_work" + ], + "foreign_craft_noncitizen": [ + "place_of_work" + ] + } + }, + "clause_a_gloss_basis": { + "not_a_coverage_condition": "Records the source of the in-port reading the two noncovered cases already carry in their place_of_work text." + }, + "exclusion_any_of": { + "cases": { + "foreign_craft_non_american_employer": [ + "american_employer" + ], + "foreign_craft_noncitizen": [ + "citizenship" + ] + } + } + }, + "exclusion_any_of": [ + "employee_not_us_citizen", + "employer_not_american" + ], + "unread_trigger_facts": { + "employee_self_or_mixed": "410(a)(4) is an employment exclusion; the case texts state the employment ('employed on and in connection with').", + "nonresident_alien_status": "410(a)(4)(B)(i) reads citizenship only ('not a citizen of the United States'), which citizenship carries; alien residence is immaterial." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. 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Other results were guidance without a verified bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"foreign vessel\" employees social security statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS alien-employment and foreign-source-income guidance without a matching population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "410(a)(4) does not exclude the service; apply the other families." + }, + "rule_id": "foreign_vessel_aircraft_service_1968", + "trigger_facts": [ + "american_employer", + "assignment", + "citizenship", + "employee_self_or_mixed", + "nonresident_alien_status", + "place_of_work" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "philippine_resident_h2_in_guam", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(18), for service after 1960.", + "precedence": 1, + "when": { + "country_of_residence": "Republic of the Philippines", + "place_of_work": "Guam", + "visa_status": "nonimmigrant temporarily in Guam under 8 U.S.C. 1101(a)(15)(H)(ii)" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(18);1960 amendment note; Public Law 86-778 section 103(v)(1) effective-date note", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "IRS Publication 15 (2026)", + "capture": "irs_pub15_2026.html", + "location": "section 15, Aliens: 2. Nonresidents working in the United States, e.", + "quote": "e. Korean resident admitted to Guam under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act.", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(18); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + ], + "consequence": "covered", + "description": "Section 410(a)(18) excludes service performed in Guam by a resident of the Republic of the Philippines temporarily in Guam as a nonimmigrant admitted under 8 USC 1101(a)(15)(H)(ii). Public Law 86-778 section 103(d) added this exclusion for services after 1960. Philippine residence, Guam work location and the specified temporary admission are separate required facts. Note: IRS Publication 15 (2026) also lists a \"Korean resident admitted to Guam under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act\", with \"Exempt if service is performed for purposes specified in section 101(a)(15)(H)(ii) of the Immigration and Nationality Act.\" The 410(a)(18) text this row cites names only a resident of the Republic of the Philippines, and no other CE1 capture states a rule for Korean residents in Guam, so no case reads Korean residence.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "guam_philippines_temporary_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1960" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(18); Amendments entries: 1960; Effective Date of 1960 Amendments", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendments" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(18)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1960" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(18)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(18)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1960" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(18)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. 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L. 86-778 s.103(v)(1) ('service performed after 1960') precedes the row's 1968 start; the window carries it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"Guam\" \"Philippines\" social security exempt workers number statistics", + "result": "IRS alien-employment guidance identifies the Guam/Philippine H-2 exemption without a prevalence bound.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"Guam\" \"Philippines\" social security exempt workers number statistics", + "result": "GAO-11-805T reports a combined Filipino/Korean contract-worker population excluded from SSA data in CNMI. Its geography and combined citizenship population do not directly identify the Guam-only row. GAO NSIAD-91-192 is an older Guam labor lead. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(15)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "organization_designation_required": { + "cases": { + "designated_international_organization": [ + "international_organization_service" + ] + } + }, + "transferred_federal_employee_exception": { + "not_a_coverage_condition": "Records that this row has no 410(r) transferred-employee case; the 1995 row carries that exception." + } + }, + "organization_designation_required": true, + "transferred_federal_employee_exception": false, + "unread_trigger_facts": { + "employee_self_or_mixed": "410(a)(15) speaks of service 'in the employ of'; the case text says 'employee of'.", + "nonresident_alien_status": "Neither 410(a)(15) nor 411(c)(2)(C) turns on alien residence; citizenship carries 411(c)(2)(C)." + }, + "us_citizen_service_in_us": "covered_self_employment" + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"foreign government\" \"international organization\" \"exemption\" \"number employees\"; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The organization is not designated, or the designation's conditions are not met, so 410(a)(15) does not exclude the service; apply the other families." + }, + "rule_id": "international_organization_service_1968", + "trigger_facts": [ + "citizenship", + "employee_self_or_mixed", + "international_organization_service", + "nonresident_alien_status", + "place_of_work" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "transferred_federal_employee_410r", + "consequence": "covered", + "description": "410(r) makes this service employment.", + "overrides": [ + "designated_international_organization" + ], + "precedence": 1, + "when": { + "federal_service": "transferred to the organization under 5 U.S.C. 3582, where immediately before the transfer the individual performed Federal service that was employment, with a right to reemployment under section 3582" + } + }, + { + "case_id": "us_citizen_in_united_states", + "consequence": "covered", + "description": "411(c)(2)(C) makes this service a trade or business: covered as self-employment (POMS RS 01802.050 c).", + "overrides": [ + "designated_international_organization" + ], + "precedence": 2, + "when": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met", + "place_of_work": "United States" + } + }, + { + "case_id": "designated_international_organization", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(15); POMS RS 01901.400 A.3.", + "precedence": 3, + "when": { + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met" + } + } + ], + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(15); 410(r); Pub L 103-296 section 319(c) effective-date note", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(c)(2)(C)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "SSA POMS RS 01802.050", + "capture": "poms_rs_01802050.html", + "location": "c", + "sha256": "37004f8f751e3c96c7b9e635a45d5b2352eb5da325d068675f6a9a3141bec630" + }, + { + "authority": "SSA POMS RS 01901.400", + "capture": "poms_rs_01901400.html", + "location": "A.3-4", + "sha256": "bcd09bd15e01e94ab9d9b46a82c27a3c8e06bd19214350809e0968196ec9252a" + } + ], + "consequence": "covered", + "description": "The international-organization exclusion continues, except a transferred Federal employee whose immediately preceding Federal service was covered and who retains reemployment entitlement under 5 USC 3582 remains covered employment under section 410(r). U.S. citizens in U.S. service otherwise excepted enter self-employment.", + "effective_end": "2026-12-31", + "effective_start": "1995-01-01", + "family": "international_organization_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1994 Amendment note (Pub. L. 103-296 section 319(c))", + "quote": "Amendment by section 319(b)(1), (3) of Pub. L. 103\u2013296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994 , occurs", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1995 edition label", + "capture": "uscode_1995_42_410.html", + "location": "Section text as printed: 410(a)(15), 410(r)", + "sha256": "c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac" + }, + "edition_year": 1995, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(15)", + "410(r)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(15), 410(r)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(15)", + "410(r)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "organization_designation_required": { + "cases": { + "designated_international_organization": [ + "international_organization_service" + ] + } + }, + "transferred_federal_employee_exception": { + "cases": { + "transferred_federal_employee_410r": [ + "federal_service" + ] + } + } + }, + "organization_designation_required": true, + "transferred_federal_employee_exception": { + "immediately_prior_federal_service_covered": true, + "reemployment_rights_under_5usc3582": true + }, + "unread_trigger_facts": { + "employee_self_or_mixed": "410(a)(15) and 410(r) speak of service 'in the employ of'; the case texts say 'employee of' and 'transferred to the organization'.", + "nonresident_alien_status": "Neither 410(a)(15), 410(r) nor 411(c)(2)(C) turns on alien residence; citizenship carries 411(c)(2)(C)." + }, + "us_citizen_service_in_us": "covered_self_employment" + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"foreign government\" \"international organization\" \"exemption\" \"number employees\"; no published numeric prevalence bound located." + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The organization is not designated, or the designation's conditions are not met, so 410(a)(15) does not exclude the service; apply the other families." + }, + "rule_id": "international_organization_service_1995", + "trigger_facts": [ + "citizenship", + "employee_self_or_mixed", + "federal_service", + "international_organization_service", + "nonresident_alien_status", + "place_of_work" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "minor_carrier_direct_seller_after_1982_open", + "consequence": "open", + "description": "410(q): \"Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.\" It applies to services performed after 1982-12-31 (Pub. L. 97-248 section 269(b)). The case reaches an employee under 18 in 410(a)(14)(A)'s delivery or distribution who meets 3508(b)(2)'s place-of-sale, pay and written-contract conditions; whether newspapers or magazines are consumer products is the open question, in the readings. Review r7 M-7: the case had no newspaper limit, and its condition said newspapers and magazines were consumer products, the answer its first reading denies. A minor who is not an employee is outside the row's employee exclusions on both readings, and the residual sends a seller of other goods to the other families, so the case reaches neither. Ranked above under_18_delivery, whose conditions this worker also meets.", + "open_alternatives": [ + { + "description": "Newspapers and magazines are not consumer products under 3508(b)(2)(A)(i)-(ii) before 1996, so the minor is not a direct seller, and 410(a)(14)'s exclusion of the minor's newspaper service applies: noncovered.", + "name": "minor_exclusion_governs" + }, + { + "description": "Newspapers and magazines are consumer products under 3508(b)(2)(A)(i)-(ii), so 410(q) makes the minor a direct seller and not an employee, and the earnings are self-employment income for the self-employment families to decide.", + "name": "direct_seller_rules_apply" + } + ], + "open_reason": "MINOR_NEWSPAPER_CARRIER_DIRECT_SELLER_1983_1995_UNSETTLED: 410(q) applies 3508 to services after 1982 \"notwithstanding any other provision of this subchapter\". 3508(b)(2)(A)(i)-(ii) reach a person \"engaged in the trade or business of selling (or soliciting the sale of) consumer products\", and clause (iii), \"the delivering or distribution of newspapers or shopping news\", applies only to services performed after December 31, 1995 (Pub. L. 104-188 section 1118(b)). No capture says whether newspapers or magazines were consumer products under clauses (i)-(ii) before 1996, so the case refuses.", + "precedence": 1, + "when": { + "age": "under 18", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "services_performed_date": "after 1982-12-31" + } + }, + { + "case_id": "minor_vendor_direct_seller_after_1982_open", + "consequence": "open", + "description": "410(q): \"Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.\" It applies to services performed after 1982-12-31 (Pub. L. 97-248 section 269(b)). The case reaches an employee under 18 in 410(a)(14)(B)'s fixed-price sale who meets 3508(b)(2)'s place-of-sale, pay and written-contract conditions; whether newspapers or magazines are consumer products is the open question, in the readings. Review r7 M-7: the case had no newspaper limit, and its condition said newspapers and magazines were consumer products, the answer its first reading denies. A minor who is not an employee is outside the row's employee exclusions on both readings, and the residual sends a seller of other goods to the other families, so the case reaches neither. Ranked above fixed_price_vendor_minor, whose conditions this worker also meets.", + "open_alternatives": [ + { + "description": "Newspapers and magazines are not consumer products under 3508(b)(2)(A)(i)-(ii) before 1996, so the minor is not a direct seller, and 410(a)(14)'s exclusion of the minor's newspaper service applies: noncovered.", + "name": "minor_exclusion_governs" + }, + { + "description": "Newspapers and magazines are consumer products under 3508(b)(2)(A)(i)-(ii), so 410(q) makes the minor a direct seller and not an employee, and the earnings are self-employment income for the self-employment families to decide.", + "name": "direct_seller_rules_apply" + } + ], + "open_reason": "MINOR_NEWSPAPER_VENDOR_DIRECT_SELLER_1983_1995_UNSETTLED: 410(q) applies 3508 to services after 1982 \"notwithstanding any other provision of this subchapter\". 3508(b)(2)(A)(i)-(ii) reach a person \"engaged in the trade or business of selling (or soliciting the sale of) consumer products\", and clause (iii), \"the delivering or distribution of newspapers or shopping news\", applies only to services performed after December 31, 1995 (Pub. L. 104-188 section 1118(b)). No capture says whether newspapers or magazines were consumer products under clauses (i)-(ii) before 1996, so the case refuses.", + "precedence": 2, + "when": { + "age": "under 18", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "services_performed_date": "after 1982-12-31" + } + }, + { + "case_id": "under_18_delivery", + "consequence": "noncovered", + "description": "410(a)(14)(A); 411(c)(2) gives no self-employment exception for it.", + "precedence": 3, + "when": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + } + }, + { + "case_id": "fixed_price_vendor_adult", + "consequence": "covered", + "description": "410(a)(14)(B) excludes the service from wage employment and 411(c)(2)(A) makes it a trade or business at 18: covered as self-employment. The guarantee and credit clause of 410(a)(14)(B) keeps the exclusion: \"whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back\".", + "precedence": 4, + "when": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + } + }, + { + "case_id": "fixed_price_vendor_minor", + "consequence": "noncovered", + "description": "410(a)(14)(B); 411(c)(2)(A) applies only from age 18. The guarantee and credit clause of 410(a)(14)(B) keeps the exclusion: \"whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back\".", + "precedence": 5, + "when": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + } + } + ], + "citations": [ + { + "authority": "Public Law 104-188, August 20, 1996, 110 Stat. 1764", + "capture": "ce1c_plaw104_188.html", + "location": "1118(a)-(b)", + "sha256": "7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db" + }, + { + "authority": "SSA POMS RS 01802.232, revision June 16, 1997", + "capture": "ce1c_poms_rs_01802232.html", + "location": "B.2 direct-seller conditions;B.3 common-law control if conditions fail", + "sha256": "7869d2fd505951090e99709f2de4a9e252bd9bacebd21fffea53e46333a6d2ae" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(14)(A)-(B);410(j) employee definition;historical amendment notes", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(14)(B)", + "quote": "(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 U.S.C. 411, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_411.html", + "location": "411(c)(2)(A), adult newspaper-vendor employee-service exception", + "sha256": "59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1" + }, + { + "authority": "26 U.S.C. 3508, United States Code 2024 edition", + "capture": "ce1c_usc2024_26_3508.html", + "location": "3508(a),(b)(2)(A)(iii),(B)-(C);1996 amendment/effective-date note", + "sha256": "f248abc5a35357f534c71d20cf055350af6143b6449e78a3e4206adcfb3aedc0" + }, + { + "authority": "26 U.S.C. 3508 (2024 Code capture, text and notes)", + "capture": "ce1c_usc2024_26_3508.html", + "location": "3508(b)(2)(A)(ii)-(iii)", + "quote": "(ii) is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment, or (iii) is engaged in the trade or business of the delivering or distribution of newspapers or shopping news (including any services directly related to such trade or business),", + "sha256": "f248abc5a35357f534c71d20cf055350af6143b6449e78a3e4206adcfb3aedc0" + }, + { + "authority": "26 U.S.C. 3508 (2024 Code capture, text and notes)", + "capture": "ce1c_usc2024_26_3508.html", + "location": "Effective Date of 1996 Amendment", + "quote": "The amendments made by this section shall apply to services performed after December 31, 1995.", + "sha256": "f248abc5a35357f534c71d20cf055350af6143b6449e78a3e4206adcfb3aedc0" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(14); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(q)", + "quote": "Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1982 Amendment", + "quote": "Amendment by section 269(b) of Pub. L. 97\u2013248 applicable to services performed after Dec. 31, 1982", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.500", + "capture": "poms_rs_01901500.html", + "location": "A-B", + "sha256": "165a4fe4f7696cbd4ea2f50d8ee9d8e52dc9a48b5d707f257a27d53e80be24cf" + } + ], + "consequence": "covered", + "description": "The under-18 delivery/distribution exclusion and fixed-price retail-vendor exclusion govern wage employment. Fixed-margin vendor service performed as an employee enters self-employment trade or business at age eighteen under section 411(c)(2)(A). Other service uses ordinary employee/business rules. The newspaper-specific section 3508 direct-seller clause is not yet in force.", + "effective_end": "1995-12-31", + "effective_start": "1968-01-01", + "family": "newspaper_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(14), 410(a)(14)(A), 410(j); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.500", + "capture": "poms_rs_01901500.html", + "location": "A-B", + "sha256": "165a4fe4f7696cbd4ea2f50d8ee9d8e52dc9a48b5d707f257a27d53e80be24cf" + }, + { + "authority": "Public Law 104-188, August 20, 1996, 110 Stat. 1764", + "capture": "ce1c_plaw104_188.html", + "location": "1118(a)-(b)", + "sha256": "7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db" + }, + { + "authority": "SSA POMS RS 01802.232, revision June 16, 1997", + "capture": "ce1c_poms_rs_01802232.html", + "location": "B.2 direct-seller conditions;B.3 common-law control if conditions fail", + "sha256": "7869d2fd505951090e99709f2de4a9e252bd9bacebd21fffea53e46333a6d2ae" + } + ], + "scope": "Later section text/source-credit comparison only. 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Former 410(a)(10)(A)'s $50 quarterly remuneration test applies (threshold nonprofit_remuneration_quarter).", + "precedence": 1, + "when": { + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "deemed_waiver_section_312c_request", + "consequence": "covered_above_threshold", + "description": "The Pub. L. 95-216 section 312(c) note: where service for an organization deemed under 3121(k)(4) to have filed a certificate, performed before July 1, 1977, is not employment because 3121(k)(4)(C) makes the deemed certificate inapplicable to it, the remuneration \"shall, upon the request of such individual (filed on or before April 15, 1980\", with the taxes, be deemed remuneration for employment; POMS RS 01901.540 D.8 says the same. On either reading of the open case below the service is then covered, subject to former 410(a)(10)(A)'s $50 quarterly test (threshold nonprofit_remuneration_quarter), which the note's \"would constitute employment ... in the absence of such section 3121(k)(4)(C)\" keeps.", + "overrides": [ + "deemed_waiver_k4c_period" + ], + "precedence": 2, + "when": { + "historical_fica_treatment": "the employee filed a request under Pub. L. 95-216 section 312(c) on or before April 15, 1980, with full payment of the employee taxes (or an installment arrangement under 3121(k)(8))", + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "deemed_waiver_k4c_period", + "consequence": "noncovered", + "description": "The Pub. L. 95-216 section 312(c) note treats service for an organization deemed under 3121(k)(4) to have filed a certificate, performed \"on or after the first day of the applicable period described in subparagraph (A)(ii) of such section 3121(k)(4) and before July 1, 1977\", as service that \"does not constitute employment ... because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C)\", and POMS RS 01901.540 D.8 describes the 1977 Amendments as \"forgiving the tax liability of organizations through 6/30/77 when the employer stopped paying taxes before 10/19/76 because no waiver certificates were filed\". The case's condition is that service, so former 410(a)(8)(B) excludes it unless the employee made a timely 312(c) request (deemed_waiver_section_312c_request, ranked above). Ranked above deemed_waiver_all_employees, whose condition this worker also meets: 3121(k)(4)(C) took this service back out of the deemed certificate's period (review r6 M-2 settles the round-5 open case on these two captures). Review r7 M-9: the window is each quarter, after the organization stopped paying, for which it paid no taxes, since D.8 forgives \"the tax liability\" through 6/30/77 and a quarter whose taxes were paid leaves none; it had read \"after the last calendar quarter for which the organization paid the taxes\", which missed an organization that resumed paying, whose unpaid quarters then took deemed_waiver_all_employees.", + "precedence": 3, + "when": { + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "deemed_waiver_all_employees", + "consequence": "covered_above_threshold", + "description": "POMS RS 01901.540 D.7: under the 1976 amendments' constructive filing, an organization that paid the taxes for three consecutive quarters beginning with or after the September 1973 quarter and obtained no refund before 9/9/76 is deemed to have filed a valid waiver covering all employees, so no concurrence list limits it. C.2 makes the deemed waiver \"effective with the first day of the quarter for which payments were made\", so it reaches only service from that day. Former 410(a)(10)(A)'s $50 quarterly remuneration test applies (threshold nonprofit_remuneration_quarter).", + "precedence": 4, + "when": { + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "deemed_waiver_k5_request", + "consequence": "covered_above_threshold", + "description": "The Pub. L. 94-563 section 3 note (as amended by Pub. L. 95-216 section 312(e)): where an employee of an organization \"deemed under section 3121(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate\" performed service \"at any time prior to the period for which such certificate is effective\", the service is not employment \"because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121(k)(1) of such Code had been in effect) prior to September 9, 1976\", and it \"would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual\u2019s signature appearing on the accompanying list)\", then on the individual's request \"(filed on or before April 15, 1980\" and \"accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited\", the remuneration shall \"be deemed to constitute remuneration for employment as so defined\". Pub. L. 98-21 section 102(c) keeps \"the provisions of sections 2 and 3 of Public Law 94\u2013563\" in effect. The note's \"would constitute employment\" keeps former 410(a)(10)(A)'s $50 quarterly test (threshold nonprofit_remuneration_quarter). Ranked above no_effective_waiver, which this service also meets (it falls before the certificate's period); the note lifts it.", + "overrides": [ + "no_effective_waiver" + ], + "precedence": 5, + "when": { + "historical_fica_treatment": "the employee filed a request under Pub. L. 94-563 section 3 on or before April 15, 1980, with full repayment of the employee taxes so refunded or credited (or an installment arrangement under 3121(k)(8))", + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(5), where the service falls before the period for which that certificate is effective; the taxes paid on its remuneration were refunded or credited before September 9, 1976, otherwise than through a refund or credit that a valid certificate in effect would have allowed; and the service would be employment if the organization had actually filed a valid certificate effective as 3121(k)(5)(B) provides, with the employee's signature on the accompanying list", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "section_105b_departed_employee_request", + "consequence": "covered_above_threshold", + "description": "The Pub. L. 86-778 section 105(b) note (as amended by Pub. L. 89-97 section 316(c)): where \"an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)\", the service is excepted by former 410(a)(8)(B), and \"such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111\" on it, then on the individual's request \"the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act\" (paragraph (1)). Paragraph (2) applies it only where the organization, \"on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (3): \"Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.\"; paragraph (4) bars it after a credit or refund of the taxes unless the amount \"is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (5): \"Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.\" So the case keeps the actual-certificate text. Paragraph (1)(B)'s \"such service would have constituted employment as defined in section 210 of such Act\" keeps former 410(a)(10)(A)'s $50 quarterly remuneration test (threshold nonprofit_remuneration_quarter). Ranked above waiver_retroactive_period_hire_unlisted and waiver_nonconcurring_existing_employee, which such an employee can also meet; the note lifts both.", + "overrides": [ + "waiver_retroactive_period_hire_unlisted", + "waiver_nonconcurring_existing_employee" + ], + "precedence": 6, + "when": { + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "waiver_retroactive_period_hire_unlisted", + "consequence": "open", + "description": "Only a certificate effective before its filing date creates this group: for a prospective certificate every employee hired after the effective date was hired after the filing.", + "open_alternatives": [ + { + "description": "RS 01901.540 C.4 governs: an employee hired after the certificate's effective date is covered for service in the certificate's period above the remuneration threshold, signed or not.", + "name": "effective_date_hire_reading" + }, + { + "description": "NL 00902.500 NPO505 and NPO506 govern: an employee hired before the request who did not sign the Form SS-15a is not covered; only those hired after the request are covered without signing.", + "name": "request_date_hire_reading" + } + ], + "open_reason": "NONPROFIT_RETROACTIVE_HIRE_UNSETTLED: a certificate filed after 1965 may take effect up to 20 quarters before its filing (RS 01901.540 C.3.b). For an employee hired after that effective date and still employed, or already gone, when it was filed, who never signed the Form SS-15a, RS 01901.540 C.4 covers \"all employees hired after the effective date of the certificate\", while NL 00902.500 NPO505 covers only those who signed among \"persons employed at the time of the request\" and NPO506 tells an unsigned employee \"Since you were employed by the organization when Social Security coverage was requested, your service is not counted\". No capture holds the text of former 410(a)(8)(B)'s clause (ii): the 1976 amendment note shows only that its clauses (i), (ii) and (iii) each used the word \"filed\", and the 1958 amendment note paraphrases only its 3121(k)(1)(E) group provisions. So the statute's own words on which unsigned employees hired before the filing a certificate reached are not captured, and the case refuses.", + "precedence": 7, + "when": { + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "waiver_nonconcurring_existing_employee", + "consequence": "noncovered", + "description": "An actual waiver covers an employee hired before it was filed only if the employee signed the Form SS-15a (NPO503, NPO505, NPO506; RS 01901.540 C.1), and a supplemental list only from the first day of the calendar quarter in which it was filed (1958 (k)(1) note). C.4 reaches only hires after the effective date, and the 1958 (a)(8)(B) note only employees who joined the certificate's 3121(k)(1)(E) group after its filing quarter. A supplemental list counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note). So these sources leave this employee's service excluded by former 410(a)(8)(B), except where section_105b_departed_employee_request, ranked above, applies: Pub. L. 86-778 section 105(b) deems the remuneration wages on the request of an employee no longer employed when the certificate was filed.", + "precedence": 8, + "when": { + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "no_effective_waiver", + "consequence": "noncovered", + "description": "Former 410(a)(8)(B) excludes service for a 501(c)(3) organization unless a certificate \"is (or is deemed to be) in effect\" for it (1976 amendment note), and the 1958 amendment keeps the exclusion for \"a group described in section 3121(k)(1)(E) ... with respect to which no certificate is in effect\". NPO508 c: \"Service performed for this employer prior to that date was not covered.\"", + "precedence": 9, + "when": { + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "exempt_organization_small_remuneration", + "consequence": "covered_above_threshold", + "description": "The 1977 amendment note to 3121(b)(10) says Pub. L. 95-216 section 356(c) \"struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50\", and the 42 U.S.C. 410 note on subsec. (a)(10) says Pub. L. 95-216 \"struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939\". Neither limits the test to 501(c)(3) organizations, so the row applies it to service for another 501(a) organization, which former 410(a)(8)(B) does not exclude (see the residual): covered above former 410(a)(10)(A)'s $50 quarterly test (threshold nonprofit_remuneration_quarter). The 3121 note's parenthesis never closes, so its words do not settle whether \"or under section 521\" put 521 cooperatives inside the test, as 3121(a)(16) does from 1978, or inside the 401(a) exception. The text leaves 521 out, so this case does not reach a 521 cooperative's employee: pay below $50 for a calendar quarter reaches the open case cooperative_521_small_remuneration, and other pay the residual (review r7 low 8).", + "precedence": 10, + "when": { + "nonprofit_organization": "employer is an organization exempt from income tax under 501(a), other than one described in 401(a) or in 501(c)(3)" + } + }, + { + "case_id": "cooperative_521_small_remuneration", + "consequence": "open", + "description": "The 1978 row reads former 410(a)(10)'s small-remuneration test as reaching an organization exempt \"under 521\"; for 1968-1977 the 1977 note's parenthesis does not close, so its words do not say which side 521 was on (review r6 M-8: the case leaves the question open rather than choosing the covered residual). The case reads former 410(a)(10)'s amount, remuneration below $50 for a calendar quarter's service: at $50 or more both readings cover the pay, so the case does not reach it (review r7 M-8(a)).", + "open_alternatives": [ + { + "description": "Read 521 inside the test, as the 1978 row does: remuneration below the threshold is excluded (covered_above_threshold).", + "name": "inside_small_remuneration_test" + }, + { + "description": "Read 521 outside the test before 1978: former 410(a)(10) does not reach the cooperative, and the residual applies (covered).", + "name": "outside_small_remuneration_test" + } + ], + "open_reason": "COOPERATIVE_521_SMALL_REMUNERATION_UNSETTLED: no CE1 capture prints former 410(a)(10) as in force in 1968-1977, and the 1977 amendment note that records the 521 wording does not close its parenthesis, so whether a 521 farmers' cooperative's employees fell under the small-remuneration test before 1978 is not settled; the case refuses.", + "precedence": 11, + "when": { + "amount": "remuneration for service performed in a calendar quarter in the organization's employ less than $50", + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1958 amendment note, subsec. (a)(8)(B)", + "quote": "inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1976 amendment note, subsec. (a)(8)(B)", + "quote": "substituted \u201cis (or is deemed to be) in effect\u201d for \u201cis in effect\u201d in provisions following cl. (iii)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1977 amendment note, subsec. (a)(10)", + "quote": "struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO501-NPO505", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO503", + "quote": "the employees who signed the SS-15a, as well as those hired afterwards, were covered by Social Security in every calendar quarter in which they earned at least $50", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO505", + "quote": "However, persons employed at the time of the request could be eligible only if they had signed the Form SS-15a with the IRS.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO505", + "quote": "Employees hired after the request were automatically covered under Social Security.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO506", + "quote": "Since you were employed by the organization when Social Security coverage was requested, your service is not counted for Social Security purposes.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO508 c", + "quote": "Service performed for this employer prior to that date was not covered.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.2", + "quote": "the employer is deemed to have filed a waiver effective with the first day of the quarter for which payments were made", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.3.b", + "quote": "first day of any of 20 calendar quarters immediately preceding the calendar quarter of filing", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.4", + "quote": "Services performed by all employees hired after the effective date of the certificate are mandatorily covered.", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.5", + "quote": "There is a 24-month waiting period before the termination becomes effective.", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "D.7", + "quote": "Organizations not obtaining a refund before 9/9/76 are deemed to have filed a valid waiver covering all employees.", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "D.8", + "quote": "forgiving the tax liability of organizations through 6/30/77 when the employer stopped paying taxes before 10/19/76 because no waiver certificates were filed", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "1958 amendment note, subsec. (b)(8)(B)", + "quote": "made subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) of this title with respect to which no certificate is in effect", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "1958 amendment note, subsec. 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L. 94-563 section 3 note", + "quote": "would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual\u2019s signature appearing on the accompanying list)", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "Pub. L. 95-216 section 312(c) note", + "quote": "because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C) of such Code, but would constitute employment (as so defined) in the absence of such section 3121(k)(4)(C), the remuneration paid for such service shall, upon the request of such individual (filed on or before April 15, 1980", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + } + ], + "consequence": "covered", + "description": "Before mandatory coverage, service for a 501(c)(3) organization is covered only while an actual or deemed waiver certificate is in effect for it, and under an actual certificate only for employees it reaches; the separate small-remuneration test applies, to it and to service for other organizations exempt under 501(a).", + "effective_end": "1977-12-31", + "effective_start": "1968-01-01", + "family": "nonprofit_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(8); Amendments entries: 1983; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO501-NPO505", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(8)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ] + } + ], + "concurrence_list": "The Form SS-15a filed with the certificate lists the concurring employees; the list may be amended by a supplemental list within 24 months after the calendar quarter in which the certificate is filed (RS 01901.540 C.6 NOTE; 1958 (k)(1) note), and a supplemental list makes the certificate effective for an employee on it only from the first day of the calendar quarter in which it is filed. An employee who joins the certificate's 3121(k)(1)(E) group after its filing quarter is covered without signing (1958 (a)(8)(B) note).", + "condition_cases": { + "concurrence_list": { + "cases": { + "effective_waiver_concurring_employee": [ + "nonprofit_employee_concurrence" + ], + "waiver_nonconcurring_existing_employee": [ + "nonprofit_employee_concurrence" + ], + "waiver_retroactive_period_hire_unlisted": [ + "nonprofit_employee_concurrence" + ] + } + }, + "other_exclusions_still_apply": { + "not_a_coverage_condition": "Says the other 410(a) exclusions, such as 410(a)(8)(A) for ministers and members of religious orders, still reach service that a waiver certificate covers. Their own families decide them: this row's covered and covered_above_threshold outcomes mean only that former 410(a)(8)(B) does not exclude the service, and its residual says \"apply the other families\"." + }, + "waiver_history": { + "cases": { + "deemed_waiver_all_employees": [ + "nonprofit_coverage_waiver" + ], + "deemed_waiver_k4c_period": [ + "nonprofit_coverage_waiver" + ], + "deemed_waiver_k5_request": [ + "nonprofit_coverage_waiver", + "historical_fica_treatment" + ], + "deemed_waiver_section_312c_request": [ + "nonprofit_coverage_waiver", + "historical_fica_treatment" + ] + } + } + }, + "other_exclusions_still_apply": true, + "threshold": { + "aggregation_unit": "same_employer_employee_calendar_quarter", + "amount_cents": 5000, + "comparison": "at_least", + "concept": "remuneration for service to a qualifying tax-exempt organization", + "source": "Former 410(a)(10)(A); repealed for remuneration and service after 1977 by Public Law 95-216 section 351." + }, + "threshold_id": "nonprofit_remuneration_quarter", + "unread_trigger_facts": { + "month_or_exposure": "The service period the threshold aggregates over (the calendar quarter of former 410(a)(10)(A)); the cases state their own dates in their text (for example 'before July 1, 1977'), so none reads this fact.", + "reporting_unit": "The aggregation unit of the threshold nonprofit_remuneration_quarter (same employer, employee and calendar quarter); no case condition depends on it." + }, + "waiver_effective_date_options": [ + "quarter of filing", + "quarter following filing", + "any of 20 preceding quarters (for waivers filed after 1965)" + ], + "waiver_history": [ + { + "constructive_filing": "Three consecutive paid quarters beginning with or after the September 1973 quarter, subject to refund/validation exceptions in RS 01901.540 D.7-D.8.", + "law": "Public Law 94-563 as amended by Public Law 95-216", + "service_effect": "after 1950 to extent actual/deemed waiver covers service" + }, + { + "date": "1983-03-31", + "effect": "No waiver termination on or after March 31, 1983.", + "law": "Public Law 98-21 section 102(d)" + } + ] + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No case holds, so the employer is neither an organization described in 501(c)(3) and exempt under 501(a) nor another organization exempt under 501(a) (other than one described in 401(a)): former 410(a)(8)(B) does not exclude the service and no case of this row applies its remuneration test; apply the other families (a 521 cooperative's employee paid less than $50 for a calendar quarter's service reaches the open case cooperative_521_small_remuneration; at $50 or more both of its readings cover the pay)." + }, + "rule_id": "nonprofit_1968_1977", + "trigger_facts": [ + "amount", + "historical_fica_treatment", + "month_or_exposure", + "nonprofit_coverage_waiver", + "nonprofit_employee_concurrence", + "nonprofit_organization", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "effective_waiver_concurring_employee", + "consequence": "covered_above_threshold", + "description": "Under an actual certificate in effect for the service, these employees are covered: those who signed the List of Concurring Employees (Form SS-15a) filed with the certificate, and those hired afterwards (NPO503, \"the employees who signed the SS-15a, as well as those hired afterwards, were covered\"; NPO505; RS 01901.540 C.1, C.4). An employee added by a supplemental list, which counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note; C.6 NOTE), is covered only for service from the first day of the calendar quarter in which that list was filed (1958 (k)(1) note). An employee who, after the quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group is covered too: the 1958 (a)(8)(B) note makes the exclusion inapplicable to her service during the certificate's period. A worker hired between the filing and the effective date is covered from the effective date. From 1978, 409(a)(14)'s $100 annual remuneration test applies (threshold nonprofit_remuneration_year).", + "precedence": 1, + "when": { + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "deemed_waiver_all_employees", + "consequence": "covered_above_threshold", + "description": "POMS RS 01901.540 D.7: under the 1976 amendments' constructive filing, an organization that paid the taxes for three consecutive quarters beginning with or after the September 1973 quarter and obtained no refund before 9/9/76 is deemed to have filed a valid waiver covering all employees, so no concurrence list limits it. C.2 makes the deemed waiver \"effective with the first day of the quarter for which payments were made\", so it reaches only service from that day. From 1978, 409(a)(14)'s $100 annual remuneration test applies (threshold nonprofit_remuneration_year). 3121(k)(4)(C)'s window, which the Pub. L. 95-216 section 312(c) note dates \"before July 1, 1977\", closed before this row begins.", + "precedence": 2, + "when": { + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "section_105b_departed_employee_request", + "consequence": "covered_above_threshold", + "description": "The Pub. L. 86-778 section 105(b) note (as amended by Pub. L. 89-97 section 316(c)): where \"an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)\", the service is excepted by former 410(a)(8)(B), and \"such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111\" on it, then on the individual's request \"the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act\" (paragraph (1)). Paragraph (2) applies it only where the organization, \"on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (3): \"Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.\"; paragraph (4) bars it after a credit or refund of the taxes unless the amount \"is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (5): \"Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.\" So the case keeps the actual-certificate text. Paragraph (1)(B)'s \"such service would have constituted employment as defined in section 210 of such Act\" keeps the $100 annual remuneration test (threshold nonprofit_remuneration_year). Ranked above waiver_retroactive_period_hire_unlisted and waiver_nonconcurring_existing_employee, which such an employee can also meet; the note lifts both.", + "overrides": [ + "waiver_retroactive_period_hire_unlisted", + "waiver_nonconcurring_existing_employee" + ], + "precedence": 3, + "when": { + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "waiver_retroactive_period_hire_unlisted", + "consequence": "open", + "description": "Only a certificate effective before its filing date creates this group: for a prospective certificate every employee hired after the effective date was hired after the filing.", + "open_alternatives": [ + { + "description": "RS 01901.540 C.4 governs: an employee hired after the certificate's effective date is covered for service in the certificate's period above the remuneration threshold, signed or not.", + "name": "effective_date_hire_reading" + }, + { + "description": "NL 00902.500 NPO505 and NPO506 govern: an employee hired before the request who did not sign the Form SS-15a is not covered; only those hired after the request are covered without signing.", + "name": "request_date_hire_reading" + } + ], + "open_reason": "NONPROFIT_RETROACTIVE_HIRE_UNSETTLED: a certificate filed after 1965 may take effect up to 20 quarters before its filing (RS 01901.540 C.3.b). For an employee hired after that effective date and still employed, or already gone, when it was filed, who never signed the Form SS-15a, RS 01901.540 C.4 covers \"all employees hired after the effective date of the certificate\", while NL 00902.500 NPO505 covers only those who signed among \"persons employed at the time of the request\" and NPO506 tells an unsigned employee \"Since you were employed by the organization when Social Security coverage was requested, your service is not counted\". No capture holds the text of former 410(a)(8)(B)'s clause (ii): the 1976 amendment note shows only that its clauses (i), (ii) and (iii) each used the word \"filed\", and the 1958 amendment note paraphrases only its 3121(k)(1)(E) group provisions. So the statute's own words on which unsigned employees hired before the filing a certificate reached are not captured, and the case refuses.", + "precedence": 4, + "when": { + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "waiver_nonconcurring_existing_employee", + "consequence": "noncovered", + "description": "An actual waiver covers an employee hired before it was filed only if the employee signed the Form SS-15a (NPO503, NPO505, NPO506; RS 01901.540 C.1), and a supplemental list only from the first day of the calendar quarter in which it was filed (1958 (k)(1) note). C.4 reaches only hires after the effective date, and the 1958 (a)(8)(B) note only employees who joined the certificate's 3121(k)(1)(E) group after its filing quarter. A supplemental list counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note). So these sources leave this employee's service excluded by former 410(a)(8)(B), except where section_105b_departed_employee_request, ranked above, applies: Pub. L. 86-778 section 105(b) deems the remuneration wages on the request of an employee no longer employed when the certificate was filed.", + "precedence": 5, + "when": { + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "no_effective_waiver", + "consequence": "noncovered", + "description": "Former 410(a)(8)(B) excludes service for a 501(c)(3) organization unless a certificate \"is (or is deemed to be) in effect\" for it (1976 amendment note), and the 1958 amendment keeps the exclusion for \"a group described in section 3121(k)(1)(E) ... with respect to which no certificate is in effect\". NPO508 c: \"Service performed for this employer prior to that date was not covered.\"", + "precedence": 6, + "when": { + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + } + }, + { + "case_id": "cooperative_521_small_remuneration", + "consequence": "open", + "description": "3121(a)(16) excludes small remuneration paid by an organization exempt \"under section 521\", while the title II text, 409(a)(14) (409(p) as Pub. L. 95-216 added it; 409(a)(14)(A) in the 1994 edition), names only an organization \"exempt from income tax under section 501\". The 401(a) half of the same disagreement is the open case section_401a_trust_small_remuneration; review r7 M-8(e) opens this half, which the row had closed by following 3121(a)(16). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it. Ranked above exempt_organization_small_remuneration, whose 3121(a)(16) class also names 521.", + "open_alternatives": [ + { + "description": "409(a)(14) names only an organization exempt under section 501, so no $100 test reaches a 521 cooperative's pay, which is covered.", + "name": "section_409_wages_reading" + }, + { + "description": "3121(a)(16) reaches an organization exempt under section 521: remuneration below $100 a year is excluded (covered_above_threshold).", + "name": "section_3121a16_reading" + } + ], + "open_reason": "COOPERATIVE_521_SMALL_REMUNERATION_FROM_1978_UNSETTLED: 3121(a)(16) names an organization exempt \"under section 521\" and the captured 409(a)(14) text names only one exempt \"under section 501\"; no capture reconciles them, so whether a 521 cooperative's remuneration below $100 a year is wages for title II is not settled and the case refuses.", + "precedence": 7, + "when": { + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100", + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521" + } + }, + { + "case_id": "exempt_organization_small_remuneration", + "consequence": "covered_above_threshold", + "description": "From 1978, 3121(a)(16) excludes \"remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100\". It reaches exempt organizations beyond 501(c)(3), whose service former 410(a)(8)(B) does not exclude, so that service is covered above the $100 annual test (threshold nonprofit_remuneration_year), as the row's threshold concept states. The title II text, 409(a)(14) (409(p) as Pub. L. 95-216 added it), reads \"Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986\" and names neither the 401(a) exception nor 521. The case follows 3121(a)(16) for the other organizations; a 401(a) trust and a 521 cooperative paying less than $100 in the year reach the open cases section_401a_trust_small_remuneration and cooperative_521_small_remuneration (review r7 M-8(e)).", + "precedence": 8, + "when": { + "nonprofit_organization": "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + } + }, + { + "case_id": "section_401a_trust_small_remuneration", + "consequence": "open", + "description": "The Social Security Act's 409 and the Code's 3121(a)(16) state the $100 rule for exempt organizations differently: 3121(a)(16) carves out \"an organization described in section 401(a)\", while the 409 text the 1984 row quotes names any \"organization exempt from income tax under section 501\". Neither text changes at 1984, so both rows open the question instead of choosing (review r6 M-8). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it (review r7 M-8(b)).", + "open_alternatives": [ + { + "description": "409(a)(14) (originally 409(p)) excludes from wages remuneration below $100 a year paid by an organization exempt under section 501, a 401(a) trust included: the $100 annual test applies (covered_above_threshold).", + "name": "section_409_wages_reading" + }, + { + "description": "3121(a)(16) excludes small remuneration only from organizations exempt under 501(a) \"other than an organization described in section 401(a)\": no $100 test reaches the trust's pay, which is covered.", + "name": "section_3121a16_reading" + } + ], + "open_reason": "SECTION_401A_TRUST_SMALL_REMUNERATION_UNSETTLED: the captured 409 text and 3121(a)(16) disagree on whether a 401(a) trust's remuneration below $100 a year is excluded, and no capture reconciles them, so the case refuses.", + "precedence": 9, + "when": { + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100", + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "capture": "lii_42_409.html", + "location": "409(a)(14)", + "quote": "(14) Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "capture": "lii_42_409.html", + "location": "409(a)(14), 409(g), 1977 amendment and effective-date notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1958 amendment note, subsec. (a)(8)(B)", + "quote": "inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1976 amendment note, subsec. (a)(8)(B)", + "quote": "substituted \u201cis (or is deemed to be) in effect\u201d for \u201cis in effect\u201d in provisions following cl. (iii)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO503", + "quote": "the employees who signed the SS-15a, as well as those hired afterwards, were covered by Social Security in every calendar quarter in which they earned at least $50", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO505", + "quote": "However, persons employed at the time of the request could be eligible only if they had signed the Form SS-15a with the IRS.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO505", + "quote": "Employees hired after the request were automatically covered under Social Security.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO506", + "quote": "Since you were employed by the organization when Social Security coverage was requested, your service is not counted for Social Security purposes.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS NL 00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO508 c", + "quote": "Service performed for this employer prior to that date was not covered.", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.2", + "quote": "the employer is deemed to have filed a waiver effective with the first day of the quarter for which payments were made", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.3.b", + "quote": "first day of any of 20 calendar quarters immediately preceding the calendar quarter of filing", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.4", + "quote": "Services performed by all employees hired after the effective date of the certificate are mandatorily covered.", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "C.5", + "quote": "There is a 24-month waiting period before the termination becomes effective.", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "D.7", + "quote": "Organizations not obtaining a refund before 9/9/76 are deemed to have filed a valid waiver covering all employees.", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "1958 amendment note, subsec. (b)(8)(B)", + "quote": "made subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) of this title with respect to which no certificate is in effect", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "1958 amendment note, subsec. (k)(1)", + "quote": "made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(a)(16)", + "quote": "remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(a)(16)", + "quote": "(16) remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "3121(r), 1977 amendment and effective-date notes", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "Pub. L. 86-778 section 105(b) note", + "quote": "an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "Pub. L. 86-778 section 105(b)(3)", + "quote": "Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "capture": "uscode_119_120_26_3121.html", + "location": "Pub. L. 86-778 section 105(b)(5)", + "quote": "Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405" + }, + { + "authority": "42 USC 409, official 1994 United States Code edition", + "capture": "uscode_1994_42_409.html", + "location": "409(a)(14)(A)", + "quote": "(14)(A) Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27" + }, + { + "authority": "42 USC 409, official 1994 United States Code edition", + "capture": "uscode_1994_42_409.html", + "location": "409(p)(1); 1977 amendment note; Public Law 95-216 section 351(d) effective-date note", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27" + } + ], + "consequence": "covered", + "description": "Before mandatory coverage, service for a 501(c)(3) organization is covered only while an actual or deemed waiver certificate is in effect for it, and under an actual certificate only for employees it reaches; the separate small-remuneration test applies, to it and to service for other organizations exempt under 501(a) or 521.", + "effective_end": "1983-12-31", + "effective_start": "1978-01-01", + "family": "nonprofit_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(8); Amendments entries: 1983; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.540 (2008-08-29)", + "capture": "poms_rs_01901540.html", + "location": "B-D", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(8)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982 + ] + } + ], + "concurrence_list": "The Form SS-15a filed with the certificate lists the concurring employees; the list may be amended by a supplemental list within 24 months after the calendar quarter in which the certificate is filed (RS 01901.540 C.6 NOTE; 1958 (k)(1) note), and a supplemental list makes the certificate effective for an employee on it only from the first day of the calendar quarter in which it is filed. An employee who joins the certificate's 3121(k)(1)(E) group after its filing quarter is covered without signing (1958 (a)(8)(B) note).", + "condition_cases": { + "concurrence_list": { + "cases": { + "effective_waiver_concurring_employee": [ + "nonprofit_employee_concurrence" + ], + "waiver_nonconcurring_existing_employee": [ + "nonprofit_employee_concurrence" + ], + "waiver_retroactive_period_hire_unlisted": [ + "nonprofit_employee_concurrence" + ] + } + }, + "other_exclusions_still_apply": { + "not_a_coverage_condition": "Says the other 410(a) exclusions, such as 410(a)(8)(A) for ministers and members of religious orders, still reach service that a waiver certificate covers. Their own families decide them: this row's covered and covered_above_threshold outcomes mean only that former 410(a)(8)(B) does not exclude the service, and its residual says \"apply the other families\"." + }, + "waiver_history": { + "cases": { + "deemed_waiver_all_employees": [ + "nonprofit_coverage_waiver" + ] + } + } + }, + "named_options": [ + { + "citation": { + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "capture": "lii_42_409.html", + "location": "409(a)(14), 409(g), 1977 amendment and effective-date notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + "explanation": "409(p), now 409(a)(14), added by Public Law 95-216 for remuneration and services after 1977, uses $100 annual remuneration.", + "group": "nonprofit_1978_1983_threshold_source_discrepancy", + "name": "statutory_annual_100", + "status": "operational_primary_statute", + "threshold_id": "nonprofit_remuneration_year" + }, + { + "citation": { + "authority": "POMS NL00902.500 (2004-05-27)", + "capture": "poms_nl_00902500.html", + "location": "NPO503", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd" + }, + "explanation": "The notice paragraph describes $50 quarterly earnings for pre-1984 coverage without distinguishing the 1978 law change; preserve this discrepancy rather than silently treating the notice as the post-1977 law.", + "group": "nonprofit_1978_1983_threshold_source_discrepancy", + "name": "poms_notice_quarter_50", + "status": "stale_notice_guidance_retained_not_operational", + "threshold_id": "nonprofit_remuneration_quarter" + } + ], + "other_exclusions_still_apply": true, + "threshold": { + "aggregation_unit": "same_employer_employee_calendar_year", + "amount_cents": 10000, + "comparison": "at_least", + "concept": "remuneration for service to qualifying 501(a)/521 organization, excluding 401(a) trusts", + "source": "409(a)(14), originally 409(p); Public Law 95-216 section 351 after 1977." + }, + "threshold_id": "nonprofit_remuneration_year", + "threshold_source_disagreement_resolution": { + "citation": { + "authority": "42 USC 409, official 1994 United States Code edition", + "capture": "uscode_1994_42_409.html", + "location": "409(p)(1); 1977 amendment note; Public Law 95-216 section 351(d) effective-date note", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27" + }, + "explanation": "The 1994 Code, 409(p)(1), uses 100 dollars per employer-calendar-year; the section 351(d) note applies the 1977 amendment to remuneration paid and services rendered after 1977.", + "operational_option": "statutory_annual_100", + "question": "nonprofit_1978_1983_threshold_source_discrepancy", + "rejected_guidance_option": "poms_notice_quarter_50", + "status": "resolved_by_primary_Code_text_and_amending_act_effective_date" + }, + "unread_trigger_facts": { + "month_or_exposure": "The service period the threshold aggregates over (the calendar year of 409(p)/3121(a)(16)); no case reads this fact.", + "reporting_unit": "The aggregation unit of the threshold nonprofit_remuneration_year (same employer, employee and calendar year); no case condition depends on it." + }, + "waiver_effective_date_options": [ + "quarter of filing", + "quarter following filing", + "any of 20 preceding quarters (for waivers filed after 1965)" + ], + "waiver_history": [ + { + "constructive_filing": "Three consecutive paid quarters beginning with or after the September 1973 quarter, subject to refund/validation exceptions in RS 01901.540 D.7-D.8.", + "law": "Public Law 94-563 as amended by Public Law 95-216", + "service_effect": "after 1950 to extent actual/deemed waiver covers service" + }, + { + "date": "1983-03-31", + "effect": "No waiver termination on or after March 31, 1983.", + "law": "Public Law 98-21 section 102(d)" + } + ] + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No case holds, so the employer is neither an organization described in 501(c)(3) and exempt under 501(a) nor another organization exempt under 501(a) (other than one described in 401(a)) or under 521: former 410(a)(8)(B) does not exclude the service and 3121(a)(16)'s $100 test does not reach it; apply the other families. A 401(a) trust's or 521 cooperative's employee paid $100 or more in the year also lands here: both readings of the open cases cover that pay." + }, + "rule_id": "nonprofit_1978_1983", + "trigger_facts": [ + "amount", + "historical_fica_treatment", + "month_or_exposure", + "nonprofit_coverage_waiver", + "nonprofit_employee_concurrence", + "nonprofit_organization", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "csrs_required_nonprofit_employee", + "consequence": "deferred", + "defers_to": [ + "federal_retirement_service" + ], + "description": "Public Law 98-369 section 2601(e)(1) treats this service as service for a United States instrumentality under 410(a)(5); the federal family decides.", + "precedence": 1, + "when": { + "federal_retirement_system": "employee required by law to be subject to the Civil Service Retirement System for this service", + "nonprofit_organization": "501(c)(3) organization" + } + }, + { + "case_id": "ministry_or_order_duties_outside_employment", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "410(a)(8)(A) takes this service out of \"employment\", and 409(a) defines wages as \"remuneration paid after 1950 for employment\", so the 409(a)(14) $100 wage exclusion and mandatory nonprofit coverage do not reach it; the clergy family decides.", + "precedence": 2, + "when": { + "ministerial_service": "service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, or by a member of a religious order in the exercise of duties required by such order while no election of coverage under section 3121(r) is in effect for the order or for the autonomous subdivision to which the member belongs" + } + }, + { + "case_id": "electing_church_service_outside_employment", + "consequence": "covered", + "description": "410(a)(8)(B), for service performed after December 31, 1983 (Pub. L. 98-369 section 2603(e)), takes this service out of \"employment\", so its pay is not wages and the 409(a)(14) $100 per-employer wage exclusion does not reach it. This family excludes nothing; the electing-church family decides it. The case says covered rather than deferred because that family's 1968-1983 residual already defers to this one, and the registry refuses a deferral cycle.", + "precedence": 3, + "when": { + "church_employee_service": "service performed in the employ of a church or qualified church-controlled organization that has in effect an election under section 3121(w), outside any unrelated trade or business (within the meaning of section 513(a))" + } + }, + { + "case_id": "employer_not_exempt_organization", + "consequence": "covered", + "description": "409(a)(14) excludes from wages \"Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986\" below $100 a year, and 3121(a)(16) excludes \"remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100\". Neither reaches an employer exempt under none of those sections, such as a for-profit business: this family excludes nothing and its threshold does not apply, as the 1968-1983 residuals say; apply the other families. The two texts differ on a 401(a) organization and a 521 cooperative, so the case leaves both out: pay below $100 in the year reaches their open cases, section_401a_trust_small_remuneration and cooperative_521_small_remuneration, and other pay the residual (review r7 low 8). It reaches no worker those open cases reach, so its rank above them decides nothing.", + "precedence": 4, + "when": { + "nonprofit_organization": "employer is not an organization exempt from income tax under section 501 or under section 521" + } + }, + { + "case_id": "section_401a_trust_small_remuneration", + "consequence": "open", + "description": "The Social Security Act's 409 and the Code's 3121(a)(16) state the $100 rule for exempt organizations differently: 3121(a)(16) carves out \"an organization described in section 401(a)\", while the 409 text the 1984 row quotes names any \"organization exempt from income tax under section 501\". Neither text changes at 1984, so both rows open the question instead of choosing (review r6 M-8). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it (review r7 M-8(b)).", + "open_alternatives": [ + { + "description": "409(a)(14) (originally 409(p)) excludes from wages remuneration below $100 a year paid by an organization exempt under section 501, a 401(a) trust included: the $100 annual test applies (covered_above_threshold).", + "name": "section_409_wages_reading" + }, + { + "description": "3121(a)(16) excludes small remuneration only from organizations exempt under 501(a) \"other than an organization described in section 401(a)\": no $100 test reaches the trust's pay, which is covered.", + "name": "section_3121a16_reading" + } + ], + "open_reason": "SECTION_401A_TRUST_SMALL_REMUNERATION_UNSETTLED: the captured 409 text and 3121(a)(16) disagree on whether a 401(a) trust's remuneration below $100 a year is excluded, and no capture reconciles them, so the case refuses.", + "precedence": 5, + "when": { + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100", + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)" + } + }, + { + "case_id": "cooperative_521_small_remuneration", + "consequence": "open", + "description": "3121(a)(16) excludes small remuneration paid by an organization exempt \"under section 521\", while the title II text, 409(a)(14) (409(p) as Pub. L. 95-216 added it; 409(a)(14)(A) in the 1994 edition), names only an organization \"exempt from income tax under section 501\". The 401(a) half of the same disagreement is the open case section_401a_trust_small_remuneration; review r7 M-8(e) opens this half, which the row had closed by following 3121(a)(16). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it.", + "open_alternatives": [ + { + "description": "409(a)(14) names only an organization exempt under section 501, so no $100 test reaches a 521 cooperative's pay, which is covered.", + "name": "section_409_wages_reading" + }, + { + "description": "3121(a)(16) reaches an organization exempt under section 521: remuneration below $100 a year is excluded (covered_above_threshold).", + "name": "section_3121a16_reading" + } + ], + "open_reason": "COOPERATIVE_521_SMALL_REMUNERATION_FROM_1978_UNSETTLED: 3121(a)(16) names an organization exempt \"under section 521\" and the captured 409(a)(14) text names only one exempt \"under section 501\"; no capture reconciles them, so whether a 521 cooperative's remuneration below $100 a year is wages for title II is not settled and the case refuses.", + "precedence": 6, + "when": { + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100", + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521" + } + } + ], + "citations": [ + { + "authority": "Pub. 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Service that 410(a)(8)(A) or (B) removes from employment (ministry and order duties; electing-church service) earns no wages, so the $100 wage exclusion does not reach it; the clergy and electing-church families decide.", + "effective_end": "2026-12-31", + "effective_start": "1984-01-01", + "family": "nonprofit_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "Effective Date of 1983 Amendment note (Pub. L. 98-21 section 102(c))", + "quote": "Amendment by section 102(a) of Pub. 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M-1 service in this window is therefore not excluded by 410(a)(19).", + "effective_end": "1986-12-31", + "effective_start": "1968-01-01", + "family": "nonresident_alien_vocational_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(19); Amendments entries: 1988; Effective Date of 1988 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.740", + "capture": "poms_rs_01901740.html", + "location": "B.5; C.1.b", + "sha256": "fd5012990be30b1d20ba19957d79733c3a3f62119f0c3234d8df951d94bd37d1" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(19)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + } + ], + "condition_cases": { + "excluded_visa_classes": { + "not_a_coverage_condition": "Records that 410(a)(19) named only the F and J classes until Pub. L. 100-647 section 1001(d)(2)(E) substituted \"(F), (J), or (M)\" for \"(F) or (J)\". The nonresident_alien_service family decides F and J service (case f1_j1_admission_purpose_service); for this family's M-1 service the list means only that nothing is excluded in this window, which the covered residual gives." + } + }, + "excluded_visa_classes": [ + "F", + "J" + ], + "readings_agree_before": "1987-01-01", + "unread_trigger_facts": { + "enrollment": "Before taxable years beginning after December 31, 1986, 410(a)(19) names F and J only, and no reading of Pub. L. 100-647 sections 1001(d)(2)(E) and 1019(a) reaches earlier service, so the row has no case and nothing depends on this fact.", + "nonresident_alien_status": "Before taxable years beginning after December 31, 1986, 410(a)(19) names F and J only, and no reading of Pub. L. 100-647 sections 1001(d)(2)(E) and 1019(a) reaches earlier service, so the row has no case and nothing depends on this fact.", + "services_performed_date": "Before taxable years beginning after December 31, 1986, 410(a)(19) names F and J only, and no reading of Pub. L. 100-647 sections 1001(d)(2)(E) and 1019(a) reaches earlier service, so the row has no case and nothing depends on this fact.", + "statutory_student_service": "Before taxable years beginning after December 31, 1986, 410(a)(19) names F and J only, and no reading of Pub. L. 100-647 sections 1001(d)(2)(E) and 1019(a) reaches earlier service, so the row has no case and nothing depends on this fact.", + "visa_status": "Before taxable years beginning after December 31, 1986, 410(a)(19) names F and J only, and no reading of Pub. L. 100-647 sections 1001(d)(2)(E) and 1019(a) reaches earlier service, so the row has no case and nothing depends on this fact." + }, + "visa_classes": [ + "M-1" + ] + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Before taxable years beginning after December 31, 1986, 410(a)(19) names F and J students only, so it does not exclude M-1 service; apply the other families." + }, + "rule_id": "nonresident_alien_vocational_service_1968", + "trigger_facts": [ + "enrollment", + "nonresident_alien_status", + "services_performed_date", + "statutory_student_service", + "visa_status" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "m1_admission_purpose_service_start_open", + "consequence": "open", + "description": "Only authorized M-1 service for the admission purpose divides the readings; other service, M-2 service included, is not excluded under either (POMS RS 01901.740 C).", + "open_alternatives": [ + { + "description": "Section 1019(a) of Pub. L. 100-647 makes section 1001(d)(2)(E) take effect as if included in Tax Reform Act of 1986 section 123, the provision section 1001(d) names in its heading. That Act's section 151(d) then dates it, and its limit to scholarships and fellowships granted after August 16, 1986 reaches only scholarship and fellowship amounts, not service pay. M-1 admission-purpose service is excluded from taxable years beginning after December 31, 1986.", + "name": "as_if_included_in_tra1986_section_123" + }, + { + "description": "Section 151(d)'s rule is written for scholarship and fellowship grants and dates no service pay, so the as-if-included rule gives the M-class exclusion no earlier date for service. The exclusion applies from the correcting act's enactment on November 10, 1988, and earlier M-1 service stays covered. It must also read section 151(a)'s general rule (\"Except as otherwise provided in this section\", taxable years beginning after December 31, 1986) as not reaching the addition, because section 151(d) is the provision for section 123; no capture settles whether section 151(a) then supplies the date.", + "name": "from_enactment_1988_11_10" + } + ], + "open_reason": "VOCATIONAL_M_CLASS_START_UNSETTLED: Pub. L. 100-647 section 1019(a) makes section 1001(d)(2)(E), which adds M-class students to 410(a)(19), take effect as if included in Tax Reform Act of 1986 section 123, the provision section 1001(d) names. That Act's section 151(d) provides that the section 123 amendments \"shall apply to taxable years beginning after December 31, 1986, but only in the case of scholarships and fellowships granted after August 16, 1986\". 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1988 amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.740", + "capture": "poms_rs_01901740.html", + "location": "B.5; C.1.b", + "sha256": "fd5012990be30b1d20ba19957d79733c3a3f62119f0c3234d8df951d94bd37d1" + } + ], + "consequence": "covered", + "description": "From 1987 to November 9, 1988 the readings differ on authorized M-1 service for the admission purpose only; from November 10, 1988 both exclude it, and no other service is excluded by 410(a)(19) under either reading.", + "effective_end": "1988-11-09", + "effective_start": "1987-01-01", + "family": "nonresident_alien_vocational_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "axis_exception": "Section 151(d) dates the M-class amendment by taxable years, while 410(a)(19) excludes service, so the family keeps the service-date axis; the open readings carry the taxable-year question, and for a calendar-year worker the first such year begins January 1, 1987.", + "citation": { + "authority": "26 U.S.C. 1, United States Code 2024 edition, statutory notes", + "capture": "ce1c_usc2024_26_1.html", + "location": "Tax Reform Act of 1986 section 151(d)", + "quote": "shall apply to taxable years beginning after December 31, 1986, but only in the case of scholarships and fellowships granted after August 16, 1986", + "sha256": "725cb94c9ca65ec6258643eda0c5c9c551efdb11dfc1ed3fac103c31d7c5ab7a" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(19); 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That case refuses for M-1 admission-purpose service throughout this row's 1987-01-01..1988-11-09 window, and nonresident_alien_vocational_service_1988_1110 applies the exclusion both readings share, so the dates decide nothing beyond the row windows." + }, + "requires_admission_purpose_service": { + "cases": { + "m1_admission_purpose_service_start_open": [ + "statutory_student_service" + ] + } + } + }, + "m1_exclusion_start_by_reading": { + "as_if_included_in_tra1986_section_123": "1987-01-01", + "from_enactment_1988_11_10": "1988-11-10" + }, + "requires_admission_purpose_service": true, + "unread_trigger_facts": { + "enrollment": "M-1 work is authorized only for practical training 'after completion of the student's course of study' (POMS RS 01901.740 C.1.b), so enrollment is no condition of the exclusion.", + "services_performed_date": "The row window (1987-01-01..1988-11-09) carries the date: inside it the open case refuses under either start-date reading (m1_exclusion_start_by_reading), so no case needs the date." + }, + "unverified_dependency": "How section 151(d)'s limit to scholarships and fellowships granted after August 16, 1986 operates for the added M-class service exclusion.", + "visa_classes": [ + "M-1" + ] + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"M-1\" \"Q-1\" \"FICA\" (statistics OR number OR exemptions)", + "result": "IRS visa eligibility, Form 14581-B and employer guidance; no visa-specific exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"vocational students\" \"cultural exchange\" employment statistics -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying prevalence bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "No case holds: the service is not authorized M-1 admission-purpose work, so 410(a)(19) does not exclude it under either reading; apply the other families." + }, + "rule_id": "nonresident_alien_vocational_service_1987", + "trigger_facts": [ + "enrollment", + "nonresident_alien_status", + "services_performed_date", + "statutory_student_service", + "visa_status" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "m1_admission_purpose_service", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(19); 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the text derivative prints \"(a)(19)\" as \"(aX19)\"", + "quote": "Section 210(aX19) of the Social Security Act is amended by", + "sha256": "87fa18733770e9852c7f2cd600d38c6bdd9b158e6e9287a75f0f85fb7ab4d7b6" + }, + { + "authority": "Public Law 100-647, section 1019(a), 102 Stat. 3593", + "capture": "govinfo_statute102_pg3342_extract.pdf.txt", + "location": "section 1019(a), general effective-date rule for title I", + "quote": "any amendment made by this title shall take effect as if included in the provision of the Reform Act to which such amendment relates", + "sha256": "87fa18733770e9852c7f2cd600d38c6bdd9b158e6e9287a75f0f85fb7ab4d7b6" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(19); 1988 amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.740", + "capture": "poms_rs_01901740.html", + "location": "B.5; C.1.b", + "sha256": "fd5012990be30b1d20ba19957d79733c3a3f62119f0c3234d8df951d94bd37d1" + } + ], + "consequence": "covered", + "description": "From the adding act's enactment on November 10, 1988, which both readings agree on, section 410(a)(19) excludes services by a nonresident alien temporarily present in M status only when the services carry out the purpose for which the individual was admitted.", + "effective_end": "2026-12-31", + "effective_start": "1988-11-10", + "family": "nonresident_alien_vocational_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "Public Law 100-647, section 1001(d) heading, 102 Stat. 3350", + "capture": "govinfo_statute102_pg3342_extract.pdf.txt", + "location": "running head of the enacted text", + "quote": "PUBLIC LAW 100-647\u2014NOV. 10, 1988", + "sha256": "87fa18733770e9852c7f2cd600d38c6bdd9b158e6e9287a75f0f85fb7ab4d7b6" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(19); 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(19)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(19)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(19)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "requires_admission_purpose_service": { + "cases": { + "m1_admission_purpose_service": [ + "statutory_student_service" + ] + } + }, + "requires_nonresident_alien_status": { + "cases": { + "m1_admission_purpose_service": [ + "nonresident_alien_status" + ] + } + } + }, + "enactment": "1988-11-10", + "requires_admission_purpose_service": true, + "requires_nonresident_alien_status": true, + "unread_trigger_facts": { + "enrollment": "M-1 work is authorized only for practical training 'after completion of the student's course of study' (POMS RS 01901.740 C.1.b), so enrollment is no condition of the exclusion.", + "services_performed_date": "The row's effective_start, 1988-11-10 (the enactment date both readings share), carries the date; within the window the exclusion does not depend on it." + }, + "visa_classes": [ + "M-1" + ] + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"M-1\" \"Q-1\" \"FICA\" (statistics OR number OR exemptions)", + "result": "IRS visa eligibility, Form 14581-B and employer guidance; no visa-specific exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"vocational students\" \"cultural exchange\" employment statistics -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying prevalence bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The service is not authorized M-1 admission-purpose work, so 410(a)(19) does not exclude it; apply the other families." + }, + "rule_id": "nonresident_alien_vocational_service_1988_1110", + "trigger_facts": [ + "enrollment", + "nonresident_alien_status", + "services_performed_date", + "statutory_student_service", + "visa_status" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "railroad_act_service", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(9); POMS RS 01901.580 A.", + "precedence": 1, + "when": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS RS 01901.580 (2004-11-02)", + "capture": "poms_rs_01901580.html", + "location": "A", + "quote": "Work covered under the Railroad Retirement Act (RRA) is excluded from Social Security coverage.", + "sha256": "d69a4e83bbac40eb02b2d3177b6e5f0337eeceda0d41d0303f4aec737c736a08" + } + ], + "consequence": "covered", + "description": "Services as a railroad employee or employee representative defined in 26 U.S.C. 3231 are excluded from OASDI employment.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "railroad_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(9); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS RS 01901.580 (2004-11-02)", + "capture": "poms_rs_01901580.html", + "location": "A", + "quote": "Work covered under the Railroad Retirement Act (RRA) is excluded from Social Security coverage.", + "sha256": "d69a4e83bbac40eb02b2d3177b6e5f0337eeceda0d41d0303f4aec737c736a08" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(9)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(9)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(9)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(9)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(9)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "scope": { + "not_a_coverage_condition": "States the row's domain. 410(a)(9) excludes railroad service from OASDI employment, and POMS RS 01901.580 B sends coordination of railroad employment information with the Railroad Retirement Board to RS 01600.000, which no capture holds. The row's sources state no exception to the exclusion, so the remark on benefit coordination changes no outcome of case railroad_act_service." + } + }, + "history": "1984 technical recodification replaced reference to former 1939 Code 1532 with 1954 Code 3231 without changing existing rights/status.", + "scope": "OASDI employment and payroll coverage only; railroad compensation may be used under separate benefit coordination statutes, not inferred here.", + "unread_trigger_facts": { + "railroad_covered_employer": "The case text's 'employee or employee representative as defined in 26 U.S.C. 3231' carries the employer test by reference." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "The service is not railroad service under 26 U.S.C. 3231, so 410(a)(9) does not exclude it; apply the other families." + }, + "rule_id": "railroad_1968_2026", + "trigger_facts": [ + "railroad_covered_employer", + "railroad_covered_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "vow_duties_without_election", + "consequence": "noncovered", + "description": "410(a)(8)(A) excludes order duties by \"a member of a religious order\" unless an order election is in effect, and 411(c)'s closing sentence keeps 411(c)(4)'s exclusion from self-employment for every member \"who has taken a vow of poverty as a member of such order\". Neither limits the exclusion to an active member, so a vowed member retired for old age or total disability is excluded too. 410(a)(8)(A) lifts the exclusion only \"if an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\", so another subdivision's election leaves it in place (3121(r)(1)(B)).", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "election_member_abroad_not_covered", + "consequence": "noncovered", + "description": "POMS RS 01901.620 B.4: a member's services outside the United States are covered under the election only if the member is a United States citizen; otherwise the vow-of-poverty exclusion still applies. 410(a)(C), effective in taxable years beginning on or after April 20, 1983, makes service employment \"regardless of where or by whom performed\" where an agreement under section 433 designates it as employment or recognizes it as equivalent, so the case reads only service no such agreement designates (review r7 low 9). Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2).", + "precedence": 2, + "when": { + "citizenship": "not a United States citizen", + "place_of_work": "outside the United States", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + } + }, + { + "case_id": "retroactive_quarter_member_condition_failed", + "consequence": "noncovered", + "description": "26 U.S.C. 3121(r)(3)(A): where the order designates a date before the quarter of filing, \"the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed\". For this member's pre-filing service no election applies, so the vow-of-poverty exclusion stands.", + "precedence": 3, + "when": { + "clergy_or_religious_exemption": "3121(r) certificate whose designated retroactive period (a quarter before the quarter of filing) covers the service, where the member was not a member when performing the service or was not living on the first day of the quarter in which the order filed the certificate", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "vowed_member_outside_3121r2_definition", + "consequence": "noncovered", + "description": "3121(r)(2) defines a member \"For purposes of this subsection\" as one who performs tasks usually required \"(and to the extent usually required)\" of an active member and is not retired for old age or total disability, and 3121(r)(1)(C) deems only such a member's duties to be employment. A vowed member outside that definition gets no deemed wages under the election, and 411(c)'s closing sentence keeps the vow-of-poverty exclusion from self-employment, so the order election does not cover her duties. Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2).", + "precedence": 4, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + } + }, + { + "case_id": "vow_duties_with_3121r_election", + "consequence": "covered", + "description": "3121(r)(1)(C) deems the order duties of a member, as 3121(r)(2) defines one (active, and not retired for old age or total disability), to be performed as an employee of the order; use the value of perquisites subject to the statutory floor. A subdivision's election applies only \"to all current and future members of such order who belong to such subdivision\" (3121(r)(1)(B)). POMS RS 01901.620 B.4 conditions a member's service abroad on the election, citizenship (from 1984, citizenship or residence) and membership: \"Services performed by members of religious orders working outside the U.S. are covered if: \u2022 the order has elected coverage, \u2022 the member is a U.S. citizen, or effective January 1, 1984, a resident alien, and \u2022 the individual remains a member of the order even though their services may be directed by a third party outside the U.S., the right to direct and control remains with the member's order within the U.S.\" Its third bullet makes remaining a member the condition: direction by a third party abroad leaves the right to direct and control with the order, so no case excludes a member abroad on control alone (review r6 M-4; POMS NL 00711.065 1331.3 B lists the same three conditions).", + "precedence": 5, + "when": { + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed", + "religious_order_service": "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + } + }, + { + "case_id": "election_status_not_established", + "consequence": "open", + "description": "Do not infer the order's or subdivision's election from membership; the outcome turns on it.", + "open_alternatives": [ + { + "description": "No election by the order or the member's subdivision covers the period: case vow_duties_without_election applies, noncovered.", + "name": "no_election_in_effect" + }, + { + "description": "Such an election covers the period: the election cases decide, covered for an active, unretired member (3121(r)(2)) and noncovered for a member outside that definition or abroad outside POMS RS 01901.620 B.4.", + "name": "election_in_effect" + } + ], + "open_reason": "ORDER_ELECTION_STATUS_NOT_ESTABLISHED: 410(a)(8)(A) excludes a vowed member's order duties unless \"an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\". The record does not establish whether one covers the period, and membership alone does not show it, so the case refuses, as clergy_religious_service's exemption_status_unknown refuses an unestablished 1402(e) exemption.", + "precedence": 6, + "when": { + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "third_party_employment_outside_order", + "consequence": "covered", + "description": "A vow of poverty alone does not exclude ordinary employment; apply the remaining exclusions.", + "precedence": 7, + "when": { + "religious_order_service": "ordinary employment for a third party outside duties required by the order" + } + }, + { + "case_id": "order_duties_without_vow", + "consequence": "covered", + "description": "This family's vow-of-poverty and 3121(r) election rules do not reach a member without a vow, so this family excludes nothing here. clergy_religious_service decides these duties: 410(a)(8)(A) leaves them out of employment, and 411(c)(4) with its closing sentence makes them self-employment unless a 1402(e) exemption is effective. The case does not defer there, because clergy_religious_service defers a vowed member's order duties to this family and the family-level deferral graph must stay acyclic.", + "precedence": 8, + "when": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty" + } + } + ], + "citations": [ + { + "authority": "Pub. 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Cases vow_duties_with_3121r_election and vowed_member_outside_3121r2_definition apply that definition, and every election text names the member's order or subdivision; the exclusions without an election reach every vowed member (410(a)(8)(A); 411(c)).", + "election_irrevocable": true, + "foreign_member": "Case election_member_abroad_not_covered applies POMS RS 01901.620 B.4 to members working outside the United States: the member must be a United States citizen. Case election_member_abroad_control_outside_us applies B.4's last condition: the right to direct and control the member's services must remain with the member's order within the United States.", + "lay_employee_coordination": "Before 1984, former 3121(r)(4) requires an existing 3121(k) waiver to become irrevocable or a new waiver to be filed with an effective date no later than the order coverage election.", + "poverty_vow_self_employment_excluded": true, + "retroactive_election": { + "conditions": "The individual performed the service as a member and is alive on the first day of the quarter in which the election is filed.", + "maximum_preceding_calendar_quarters": 20 + }, + "unread_trigger_facts": { + "clergy_remuneration": "The perquisite value (board, lodging, clothing) the threshold religious_order_deemed_wages_monthly_floor compares (409(g); 3121(i)(4)); it sets the deemed wage, not coverage.", + "nonresident_alien_status": "Before 1984 POMS RS 01901.620 B.4 turns on citizenship, which case election_member_abroad_not_covered reads; inside the United States 3121(b)(A) employment is irrespective of citizenship or residence, so alien status decides nothing in this row." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"vow of poverty\" \"number\" coverage", + "result": "No published prevalence bound found." + }, + { + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "query": "\"church\" \"Form 8274\" \"number\" employees", + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The service is not duties a religious order requires of its member, so neither 410(a)(8)(A) nor the order election rules exclude it; apply the other families." + }, + "rule_id": "religious_order_1968_1983", + "trigger_facts": [ + "citizenship", + "clergy_or_religious_exemption", + "clergy_remuneration", + "nonresident_alien_status", + "place_of_work", + "religious_order_service", + "social_security_agreement_coverage" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "vow_duties_without_election", + "consequence": "noncovered", + "description": "410(a)(8)(A) excludes order duties by \"a member of a religious order\" unless an order election is in effect, and 411(c)'s closing sentence keeps 411(c)(4)'s exclusion from self-employment for every member \"who has taken a vow of poverty as a member of such order\". Neither limits the exclusion to an active member, so a vowed member retired for old age or total disability is excluded too. 410(a)(8)(A) lifts the exclusion only \"if an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\", so another subdivision's election leaves it in place (3121(r)(1)(B)).", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "election_member_abroad_not_covered", + "consequence": "noncovered", + "description": "POMS RS 01901.620 B.4: a member's services outside the United States are covered under the election only if the member is a United States citizen or, from January 1, 1984, a resident alien; otherwise the vow-of-poverty exclusion still applies. 410(a)(C), effective in taxable years beginning on or after April 20, 1983, makes service employment \"regardless of where or by whom performed\" where an agreement under section 433 designates it as employment or recognizes it as equivalent, so the case reads only service no such agreement designates (review r7 low 9). Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2).", + "precedence": 2, + "when": { + "nonresident_alien_status": "neither a United States citizen nor a resident alien", + "place_of_work": "outside the United States", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + } + }, + { + "case_id": "retroactive_quarter_member_condition_failed", + "consequence": "noncovered", + "description": "26 U.S.C. 3121(r)(3)(A): where the order designates a date before the quarter of filing, \"the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed\". For this member's pre-filing service no election applies, so the vow-of-poverty exclusion stands.", + "precedence": 3, + "when": { + "clergy_or_religious_exemption": "3121(r) certificate whose designated retroactive period (a quarter before the quarter of filing) covers the service, where the member was not a member when performing the service or was not living on the first day of the quarter in which the order filed the certificate", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "vowed_member_outside_3121r2_definition", + "consequence": "noncovered", + "description": "3121(r)(2) defines a member \"For purposes of this subsection\" as one who performs tasks usually required \"(and to the extent usually required)\" of an active member and is not retired for old age or total disability, and 3121(r)(1)(C) deems only such a member's duties to be employment. A vowed member outside that definition gets no deemed wages under the election, and 411(c)'s closing sentence keeps the vow-of-poverty exclusion from self-employment, so the order election does not cover her duties. Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2).", + "precedence": 4, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + } + }, + { + "case_id": "vow_duties_with_3121r_election", + "consequence": "covered", + "description": "3121(r)(1)(C) deems the order duties of a member, as 3121(r)(2) defines one (active, and not retired for old age or total disability), to be performed as an employee of the order; use the value of perquisites subject to the statutory floor. A subdivision's election applies only \"to all current and future members of such order who belong to such subdivision\" (3121(r)(1)(B)). POMS RS 01901.620 B.4 conditions a member's service abroad on the election, citizenship (from 1984, citizenship or residence) and membership: \"Services performed by members of religious orders working outside the U.S. are covered if: \u2022 the order has elected coverage, \u2022 the member is a U.S. citizen, or effective January 1, 1984, a resident alien, and \u2022 the individual remains a member of the order even though their services may be directed by a third party outside the U.S., the right to direct and control remains with the member's order within the U.S.\" Its third bullet makes remaining a member the condition: direction by a third party abroad leaves the right to direct and control with the order, so no case excludes a member abroad on control alone (review r6 M-4; POMS NL 00711.065 1331.3 B lists the same three conditions).", + "precedence": 5, + "when": { + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed", + "religious_order_service": "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + } + }, + { + "case_id": "election_status_not_established", + "consequence": "open", + "description": "Do not infer the order's or subdivision's election from membership; the outcome turns on it.", + "open_alternatives": [ + { + "description": "No election by the order or the member's subdivision covers the period: case vow_duties_without_election applies, noncovered.", + "name": "no_election_in_effect" + }, + { + "description": "Such an election covers the period: the election cases decide, covered for an active, unretired member (3121(r)(2)) and noncovered for a member outside that definition or abroad outside POMS RS 01901.620 B.4.", + "name": "election_in_effect" + } + ], + "open_reason": "ORDER_ELECTION_STATUS_NOT_ESTABLISHED: 410(a)(8)(A) excludes a vowed member's order duties unless \"an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\". The record does not establish whether one covers the period, and membership alone does not show it, so the case refuses, as clergy_religious_service's exemption_status_unknown refuses an unestablished 1402(e) exemption.", + "precedence": 6, + "when": { + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "third_party_employment_outside_order", + "consequence": "covered", + "description": "A vow of poverty alone does not exclude ordinary employment; apply the remaining exclusions.", + "precedence": 7, + "when": { + "religious_order_service": "ordinary employment for a third party outside duties required by the order" + } + }, + { + "case_id": "order_duties_without_vow", + "consequence": "covered", + "description": "This family's vow-of-poverty and 3121(r) election rules do not reach a member without a vow, so this family excludes nothing here. clergy_religious_service decides these duties: 410(a)(8)(A) leaves them out of employment, and 411(c)(4) with its closing sentence makes them self-employment unless a 1402(e) exemption is effective. The case does not defer there, because clergy_religious_service defers a vowed member's order duties to this family and the family-level deferral graph must stay acyclic.", + "precedence": 8, + "when": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty" + } + } + ], + "citations": [ + { + "authority": "Pub. 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They renounce all claims to their earnings. The earnings belong to the order. Pat is a licensed attorney. The superiors of the order instructed Pat to get a job with a law firm. Pat joined a law firm as an employee and, as requested, the firm made the salary payments directly to the order. Chris is a secretary. The superiors of the order instructed Chris to accept a job with the business office of the church that supervises the order. Chris took the job and gave all earnings to the order. Pat's services aren't duties required by the order. 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Pat is a licensed attorney. The superiors of the order instructed Pat to get a job with a law firm. Pat joined a law firm as an employee and, as requested, the firm made the salary payments directly to the order. Chris is a secretary. The superiors of the order instructed Chris to accept a job with the business office of the church that supervises the order. Chris took the job and gave all earnings to the order. Pat's services aren't duties required by the order. Pat\u2019s earnings are subject to social security and Medicare tax under FICA and to federal income tax. Chris' services are duties required by the order. Chris is acting as an agent of the order and not as an employee of a third party. Chris doesn't include the earnings in gross income, and they aren't subject to income tax withholding or to social security and Medicare tax under FICA or SECA." + } + ] + }, + { + "cases": [ + { + "case_id": "section_218_agreement_coverage", + "consequence": "covered", + "description": "Coverage follows the agreement including its legally permitted exclusions; retirement-system membership does not defeat agreement coverage.", + "precedence": 1, + "when": { + "section_218_position": "covered by effective agreement/modification" + } + }, + { + "case_id": "covered_transportation_service", + "consequence": "covered", + "description": "410(a)(7)(B) excepts covered transportation service from the state and local exclusion.", + "overrides": [ + "no_section_218_agreement" + ], + "precedence": 2, + "when": { + "industry": "covered transportation service under 410(k)" + } + }, + { + "case_id": "no_section_218_agreement", + "consequence": "noncovered", + "description": "State/local exclusion applies unless covered transportation or another statutory exception applies.", + "precedence": 3, + "when": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + } + } + ], + "citations": [ + { + "authority": "Pub. L. 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "sections 101-103, printed pages 67-72", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A-D", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + } + ], + "consequence": "covered", + "description": "Section 218 agreements may cover state/local service; the statutory exclusion otherwise applies subject to enumerated exceptions.", + "effective_end": "1983-04-19", + "effective_start": "1968-01-01", + "family": "section_218_and_mandatory_state_local", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_termination": "Pre-1983 termination law applies; historical termination must be established from the agreement record.", + "agreement_trigger_evidence": [ + "employing entity", + "agreement/modification number and effective date", + "coverage group", + "position", + "optional/required exclusion", + "referendum and employee election where applicable" + ], + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(7); Amendments entries: 1983, 1990; Effective Date of 1990 Amendment; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Pub. L. 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "sections 101-103, printed pages 67-72", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A-D", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + } + ], + "condition_cases": { + "agreement_trigger_evidence": { + "not_a_coverage_condition": "Evidence list for judging section_218_position (POMS RS 01505.042 B development facts); it names what to document, not a coverage condition." + }, + "covered_transportation_exception": { + "cases": { + "covered_transportation_service": [ + "industry" + ] + } + }, + "scope": { + "cases": { + "no_section_218_agreement": [ + "government_level" + ] + } + } + }, + "covered_transportation_exception": "410(a)(7)(B) and 410(k): a covered public transportation system is excepted from government exclusion.", + "scope": "Service in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Ground: no_section_218_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above.", + "section_218_first": true, + "unread_trigger_facts": { + "public_retirement_system_participation": "Before 410(a)(7)(F) (service after 1991-07-01) membership does not change the 410(a)(7) exclusion; it matters only to how a 218 coverage group forms (418(d) referendum, divided systems), which section_218_position states.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "The service is not for a State or local government within this family's scope, so this family's cases do not exclude it; apply the other families. That is not a finding that 410(a)(7) reaches nothing: its clauses (C)-(E) (in the 1994 and current editions, (C) Guam and American Samoa, (D) the District of Columbia and (E) Guam's temporary or intermittent employees) still reach, for example, a District clerk under the Civil Service Retirement System, which other families decide (review r6 low 5; review r7 low 2 corrects the clauses' labels)." + }, + "rule_id": "state_local_1968_1983", + "trigger_facts": [ + "government_level", + "industry", + "public_retirement_system_participation", + "section_218_group", + "section_218_position" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "section_218_agreement_coverage", + "consequence": "covered", + "description": "Coverage follows the agreement including its legally permitted exclusions; retirement-system membership does not defeat agreement coverage. A 418(v) modification (418(n) from Pub. L. 100-203) extends only title XVIII and sections 426 and 426-1, and 418(n)(3) treats the services it covers as Medicare qualified government employment, which 410(p)(1) defines as service that would be employment but for 410(a)(7); such a modification leaves 410(a)(7) excluding the service from OASDI.", + "precedence": 1, + "when": { + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "covered_transportation_service", + "consequence": "covered", + "description": "410(a)(7)(B) excepts covered transportation service from the state and local exclusion.", + "overrides": [ + "no_section_218_agreement" + ], + "precedence": 2, + "when": { + "industry": "covered transportation service under 410(k)" + } + }, + { + "case_id": "no_section_218_agreement", + "consequence": "noncovered", + "description": "State/local exclusion applies unless covered transportation or another statutory exception applies.", + "precedence": 3, + "when": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + } + ], + "citations": [ + { + "authority": "Pub. 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(v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. 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L. 99-272 section 13205(d)(3) effective-date note", + "quote": "Pub. L. 99\u2013272, title XIII, \u00a7 13205(d)(3) , Apr. 7, 1986 , 100 Stat. 318 , provided that: \u201cThe amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986 .\u201d", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A-D", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + } + ], + "consequence": "covered", + "description": "Section 218 coverage remains voluntary, but no agreement or coverage group may terminate on or after April 20, 1983.", + "effective_end": "1991-07-01", + "effective_start": "1983-04-20", + "family": "section_218_and_mandatory_state_local", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_termination_prohibited_since": "1983-04-20", + "agreement_trigger_evidence": [ + "employing entity", + "agreement/modification number and effective date", + "coverage group", + "position", + "optional/required exclusion", + "referendum and employee election where applicable" + ], + "boundary_clause": { + "citation": { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(f)", + "quote": "on or after April 20, 1983", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(7); Amendments entries: 1983, 1990; Effective Date of 1990 Amendment; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Pub. L. 98-21, 97 Stat. 65 (1983)", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "sections 101-103, printed pages 67-72", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A-D", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + } + ], + "condition_cases": { + "agreement_trigger_evidence": { + "not_a_coverage_condition": "Evidence list for judging section_218_position (POMS RS 01505.042 B development facts); it names what to document, not a coverage condition." + }, + "covered_transportation_exception": { + "cases": { + "covered_transportation_service": [ + "industry" + ] + } + }, + "scope": { + "cases": { + "no_section_218_agreement": [ + "government_level" + ] + } + } + }, + "covered_transportation_exception": "410(a)(7)(B) and 410(k): a covered public transportation system is excepted from government exclusion.", + "scope": "Service in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Ground: no_section_218_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above.", + "section_218_first": true, + "unread_trigger_facts": { + "public_retirement_system_participation": "Before 410(a)(7)(F) (service after 1991-07-01) membership does not change the 410(a)(7) exclusion; it matters only to how a 218 coverage group forms (418(d) referendum, divided systems), which section_218_position states.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "The service is not for a State or local government within this family's scope, so this family's cases do not exclude it; apply the other families. That is not a finding that 410(a)(7) reaches nothing: its clauses (C)-(E) (in the 1994 and current editions, (C) Guam and American Samoa, (D) the District of Columbia and (E) Guam's temporary or intermittent employees) still reach, for example, a District clerk under the Civil Service Retirement System, which other families decide (review r6 low 5; review r7 low 2 corrects the clauses' labels)." + }, + "rule_id": "state_local_1983_1991", + "trigger_facts": [ + "government_level", + "industry", + "public_retirement_system_participation", + "section_218_group", + "section_218_position" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "section_218_agreement_coverage", + "consequence": "covered", + "description": "Coverage follows the agreement including its legally permitted exclusions; retirement-system membership does not defeat agreement coverage. A 418(v) modification (418(n) from Pub. L. 100-203) extends only title XVIII and sections 426 and 426-1, and 418(n)(3) treats the services it covers as Medicare qualified government employment, which 410(p)(1) defines as service that would be employment but for 410(a)(7); such a modification leaves 410(a)(7) excluding the service from OASDI.", + "precedence": 1, + "when": { + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "covered_transportation_service", + "consequence": "covered", + "description": "410(a)(7)(B) excepts covered transportation service from the state and local exclusion.", + "overrides": [ + "qualified_system_member_without_agreement" + ], + "precedence": 2, + "when": { + "industry": "covered transportation service under 410(k)" + } + }, + { + "case_id": "mandatory_rule_exclusions", + "consequence": "noncovered", + "description": "410(a)(7)(F)(i)-(iii) keep these services outside mandatory coverage.", + "overrides": [ + "mandatory_nonmember_coverage" + ], + "precedence": 3, + "when": { + "assignment": "service to relieve the individual from unemployment; service in a hospital, home or other institution by a patient or inmate; or temporary service in case of fire, storm, snow, earthquake, flood or similar emergency", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + }, + { + "case_id": "mandatory_rule_election_worker", + "consequence": "deferred", + "defers_to": [ + "election_work" + ], + "description": "410(a)(7)(F)(iv) sets a remuneration threshold for election service; the election family decides.", + "precedence": 4, + "when": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + }, + { + "case_id": "mandatory_rule_fee_basis_position", + "consequence": "deferred", + "defers_to": [ + "self_employment_public_office" + ], + "description": "410(a)(7)(F)(v) leaves these fees to self-employment; the public office family decides.", + "precedence": 5, + "when": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_office_fee_basis": "position compensated solely on a fee basis, treated under 411(c)(2)(E) as a trade or business", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + }, + { + "case_id": "mandatory_nonmember_coverage", + "consequence": "covered", + "description": "Mandatory coverage, including optionals and ineligibles, unless a statutory exclusion applies. Membership only in a system that fails the IRS qualified-system standards (POMS SL 50001.501 B) does not defeat it (410(a)(7)(F)). 410(a)(7)(F) asks whether the individual is \"a member of a retirement system of such State, political subdivision, or instrumentality\", and 26 C.F.R. 31.3121(b)(7)-2(c)(2) answers it \"on an entity-by-entity rather than a position-by-position basis\": a member through one position \"is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions\" (Example 1: a county plan member's part-time county service in a position the plan excludes stays excluded), while \"A State is a separate entity from its political subdivisions\" (Example 2: a State plan member's part-time service for a city whose plan she is not in is not excluded). A statewide system counts when the employing entity takes part in it: (e)(2)(v) speaks of \"a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer)\", (d)(4)(ii) of \"a school district that participates in a state-wide teachers' retirement system\", 418(d)(6)(A) contemplates a system that \"covers positions of employees of the State and positions of employees of one or more political subdivisions of the State\", and POMS SL 30001.334 F.1 describes MERS as \"a statewide system covering all municipal employees\". Benefits from service for another entity count only as (d)(4)(ii) (a re-hired annuitant of the same system) and (e)(2)(v) allow. The April 1, 1998 edition, before either later amendment, states (c)(2) and its examples in the same words.", + "precedence": 6, + "when": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + }, + { + "case_id": "qualified_system_member_without_agreement", + "consequence": "noncovered", + "description": "The state/local exclusion remains unless another statutory exception applies. 410(a)(7)(F) asks whether the individual is \"a member of a retirement system of such State, political subdivision, or instrumentality\", and 26 C.F.R. 31.3121(b)(7)-2(c)(2) answers it \"on an entity-by-entity rather than a position-by-position basis\": a member through one position \"is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions\" (Example 1: a county plan member's part-time county service in a position the plan excludes stays excluded), while \"A State is a separate entity from its political subdivisions\" (Example 2: a State plan member's part-time service for a city whose plan she is not in is not excluded). A statewide system counts when the employing entity takes part in it: (e)(2)(v) speaks of \"a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer)\", (d)(4)(ii) of \"a school district that participates in a state-wide teachers' retirement system\", 418(d)(6)(A) contemplates a system that \"covers positions of employees of the State and positions of employees of one or more political subdivisions of the State\", and POMS SL 30001.334 F.1 describes MERS as \"a statewide system covering all municipal employees\". Benefits from service for another entity count only as (d)(4)(ii) (a re-hired annuitant of the same system) and (e)(2)(v) allow. The April 1, 1998 edition, before either later amendment, states (c)(2) and its examples in the same words.", + "precedence": 7, + "when": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + } + } + ], + "citations": [ + { + "authority": "SSA State and Local Coverage Handbook, POMS SL 30001.334, revision January 29, 2020", + "capture": "ce1c_poms_sl_30001334.html", + "location": "F.1, Examples 1-2, returning MERS members", + "sha256": "c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 1, 1998 text", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 2, 1998 text", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership, 1998 text", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule.", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "location": "source note, T.D. 8354 and its 1991 correction only", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991]", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(1), member at the time the service is performed", + "quote": "unless the employee is a member of a retirement system of such State, political subdivision or instrumentality at the time the service is performed. An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 1, a second position with the same county", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), Example 2, a State plan member's city service", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule.", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(d)(4)(i), former participants of the same entity", + "quote": "a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(d)(4)(ii), re-hired annuitants of a state-wide system", + "quote": "if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii).", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "31.3121(b)(7)-2(e)(2)(v), service for another entity; systems of multiple entities", + "quote": "In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if:", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "location": "source note, T.D. 8354 (1991) as amended by T.D. 8794 (1998) and T.D. 8891 (2000)", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000]", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a) and amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(a)(7)(F), member of a retirement system of such State, political subdivision or instrumentality", + "quote": "(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision , or instrumentality", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(p)(1), Medicare qualified government employment", + "quote": "(p) Medicare qualified government employment (1) For purposes of sections 426 and 426\u20131 of this title, the term \u201c medicare qualified government employment\u201d means any service which would constitute \u201cemployment\u201d as defined in subsection (a) of this section but for the application of the provisions of\u2014 (A) subsection (a)(5), or (B) subsection (a)(7)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1986 amendment note, subsec. (v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. (v) as (n)", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418, current law", + "capture": "lii_42_418.html", + "location": "418(d)(6)(A)", + "quote": "If a retirement system covers positions of employees of the State and positions of employees of one or more political subdivisions of the State, or covers positions of employees of two or more political subdivisions of the State", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(n)(1), optional Medicare coverage of current employees", + "quote": "(n) Optional medicare coverage of current employees (1) The Commissioner of Social Security shall, at the request of any State , enter into or modify an agreement with such State under this section for the purpose of extending the provisions of subchapter XVIII, and sections 426 and 426\u20131 of this title, to services performed by employees of such State or any political subdivision thereof who are described in paragraph (2).", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(n)(2)(B)", + "quote": "(B) who are not otherwise covered under the State \u2019s agreement under this section", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "418(n)(3)", + "quote": "(3) For purposes of sections 426 and 426\u20131 of this title, services covered under an agreement pursuant to this subsection shall be treated as \u201c medicare qualified government employment\u201d", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "42 USC 418 current code and amendment notes", + "capture": "lii_42_418.html", + "location": "Pub. L. 99-272 section 13205(d)(3) effective-date note", + "quote": "Pub. L. 99\u2013272, title XIII, \u00a7 13205(d)(3) , Apr. 7, 1986 , 100 Stat. 318 , provided that: \u201cThe amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986 .\u201d", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0" + }, + { + "authority": "POMS RS 01505.042 (2016-11-30)", + "capture": "poms_rs_0301505042.html", + "location": "B development facts", + "sha256": "b1f3b3c916cff0ec4a97958d062d21ec1f1ae4ed0a2a67d7f6ae134901960cf6" + }, + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A-D", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + }, + { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "A and B.6", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + }, + { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "B.3, Medicare HI-only agreements in effect on or before July 1, 1991", + "quote": "Medicare HI-only coverage obtained under a Section 218 Agreement on or before July 1, 1991, continues after July 1, 1991.", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + }, + { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "B.4, Medicare HI-only agreements executed after July 1, 1991", + "quote": "However, services performed after July 1, 1991 by employees who are not members of a qualified retirement system are covered mandatorily for Social Security.", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + } + ], + "consequence": "covered", + "description": "First establish Section 218 coverage; if absent, nonmembers of a qualified retirement system have mandatory coverage, subject to statutory exclusions.", + "effective_end": "2026-12-31", + "effective_start": "1991-07-02", + "family": "section_218_and_mandatory_state_local", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_termination_prohibited_since": "1983-04-20", + "agreement_trigger_evidence": [ + "employing entity", + "agreement/modification number and effective date", + "coverage group", + "position", + "optional/required exclusion", + "referendum and employee election where applicable" + ], + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(7); Amendments entries: 1983, 1990; Effective Date of 1990 Amendment; Effective Date of 1983 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "POMS SL 50001.501 (2020-01-29)", + "capture": "poms_sl_50001501.html", + "location": "A-D", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604" + }, + { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "A and B.6", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + }, + { + "authority": "POMS RS 01505.042 (2016-11-30)", + "capture": "poms_rs_0301505042.html", + "location": "B development facts", + "sha256": "b1f3b3c916cff0ec4a97958d062d21ec1f1ae4ed0a2a67d7f6ae134901960cf6" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(7)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(7)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "agreement_trigger_evidence": { + "not_a_coverage_condition": "Evidence list for judging section_218_position (POMS RS 01505.042 B development facts); it names what to document, not a coverage condition." + }, + "covered_transportation_exception": { + "cases": { + "covered_transportation_service": [ + "industry" + ] + } + }, + "mandatory_exclusions": { + "cases": { + "mandatory_rule_election_worker": [ + "election_work" + ], + "mandatory_rule_exclusions": [ + "assignment" + ], + "mandatory_rule_fee_basis_position": [ + "public_office_fee_basis" + ] + } + }, + "scope": { + "cases": { + "mandatory_nonmember_coverage": [ + "government_level" + ], + "mandatory_rule_election_worker": [ + "government_level" + ], + "mandatory_rule_exclusions": [ + "government_level" + ], + "mandatory_rule_fee_basis_position": [ + "government_level" + ], + "qualified_system_member_without_agreement": [ + "government_level" + ] + } + } + }, + "covered_transportation_exception": "410(a)(7)(B) and 410(k): a covered public transportation system is excepted from government exclusion.", + "mandatory_exclusions": [ + "unemployment relief", + "patient or inmate", + "temporary emergency service", + "election worker below applicable year threshold", + "solely fee-paid service treated as self-employment", + "student employee covered by 410(a)(10)", + "other applicable 410(a) exclusions" + ], + "mandatory_start": "1991-07-02", + "retirement_system_definition": "Qualified retirement system under IRS standards in 26 CFR 31.3121(b)(7)-2, not merely the broader Section 218 referendum retirement-system concept.", + "scope": "Service in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: qualified_system_member_without_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above; mandatory_nonmember_coverage and the three mandatory_rule cases apply 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\".", + "section_218_divided_vote_same_group_return": { + "state_existing_member": "retains_prior_vote", + "state_new_member": "compulsorily_covered" + }, + "section_218_first": true, + "unread_trigger_facts": { + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "The service is not for a State or local government within this family's scope, so this family's cases do not exclude it; apply the other families. That is not a finding that 410(a)(7) reaches nothing: its clauses (C)-(E) (in the 1994 and current editions, (C) Guam and American Samoa, (D) the District of Columbia and (E) Guam's temporary or intermittent employees) still reach, for example, a District clerk under the Civil Service Retirement System, which other families decide (review r6 low 5; review r7 low 2 corrects the clauses' labels)." + }, + "rule_id": "state_local_1991_2026", + "trigger_facts": [ + "assignment", + "election_work", + "government_level", + "industry", + "public_office_fee_basis", + "public_retirement_system_participation", + "section_218_group", + "section_218_position" + ], + "worked_examples": [ + { + "calculation": "section_218_reentry", + "citation": { + "authority": "SSA State and Local Coverage Handbook, POMS SL 30001.334, revision January 29, 2020", + "capture": "ce1c_poms_sl_30001334.html", + "location": "F.1, Examples 1-2, returning MERS members", + "sha256": "c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41" + }, + "example_id": "handbook_2020_mers_retained_membership_no_vote", + "expected_rule_id": "state_local_1991_2026", + "income_year": 2020, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "prior_vote": "no", + "state_treats_as_new_member": false + }, + "published_outputs": { + "agreement_coverage": "noncovered" + }, + "source_edition_year": 2020, + "source_passage": "A referendum was held among all the eligible members of the Municipal Employees Retirement System (MERS), a statewide system covering all municipal employees. A was an employee of City X and voted against Social Security coverage. After the coverage was extended to the retirement system coverage group, A terminated his employment with City X and entered private employment. Under the rules of MERS, A retained his membership in MERS. Two years later, City X reemployed A. The State holds that he is not a new member of MERS. A is not a new member for purposes of coverage. He retains his initial choice of \"No\" coverage." + }, + { + "calculation": "section_218_reentry", + "citation": { + "authority": "SSA State and Local Coverage Handbook, POMS SL 30001.334, revision January 29, 2020", + "capture": "ce1c_poms_sl_30001334.html", + "location": "F.1, Examples 1-2, returning MERS members", + "sha256": "c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41" + }, + "example_id": "handbook_2020_mers_withdrawal_new_member", + "expected_rule_id": "state_local_1991_2026", + "income_year": 2020, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "prior_vote": "no", + "state_treats_as_new_member": true + }, + "published_outputs": { + "agreement_coverage": "covered" + }, + "source_edition_year": 2020, + "source_passage": "A referendum was held among all the eligible members of MERS, a statewide system covering all municipal employees. A was an employee of City X and voted against coverage. After coverage was extended to the retirement system coverage group, A terminated his employment with City X and entered private employment. A withdrew his contributions from the retirement system. Two years later, City X reemployed A. The State holds that he is a new member of MERS. A is a new member for purposes of coverage and is covered compulsorily." + }, + { + "calculation": "state_local_mandatory", + "citation": { + "authority": "POMS SL 50001.570 (2015-12-17)", + "capture": "poms_sl_50001570.html", + "location": "A and B.6", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8" + }, + "example_id": "poms_city_part_time_cafeteria", + "expected_rule_id": "state_local_1991_2026", + "income_year": 2015, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "qualified_retirement_system_member": false, + "section_218_covered": false + }, + "published_outputs": { + "social_security_coverage": "covered" + }, + "source_edition_year": 2015, + "source_passage": "A City\u2019s Section 218 Agreement excludes part-time positions that require less than 20 hours of work per week. The City\u2019s cafeteria has part-time employees who work part-time 15 hours per week. The City\u2019s retirement system membership is only for employees who work in full-time positions. Therefore, part-time employees of the cafeteria are subject to mandatory Social Security and Medicare." + } + ] + }, + { + "cases": [ + { + "case_id": "outside_own_trade_or_business_and_partnership", + "consequence": "noncovered", + "description": "411(a): net earnings from self-employment are the gross income \"derived by an individual from any trade or business carried on by such individual\", less attributable deductions, \"plus his distributive share ... from any trade or business carried on by a partnership of which he is a member\". An amount that is neither is not this person's net earnings. 411(c) gives \"trade or business\" its section 162 meaning less the services it lists (public office, employee service other than (c)(2)(A)-(G), railroad service, exempt ministry and Christian Science practice, and service during a 1402(g) exemption); the families for those services apply those limits and their exceptions. A partner's guaranteed payment under section 707(c) is not her distributive share, but it is her net earnings: 411(a)(12) excludes a limited partner's share \"other than guaranteed payments described in section 707(c)\", and the 1985 Form 1040 instructions say to \"include your entire share of earnings from a partnership, including any guaranteed payments\". And 411(a)(5) assigns community income to one spouse: before taxable years including October 1980, former 411(a)(5)(A) treated a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control, whether or not he carried it on. Neither amount is excluded here; self_employment_limited_partner and self_employment_community_income decide them.", + "precedence": 1, + "when": { + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership", + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)" + } + } + ], + "citations": [ + { + "authority": "IRS Form 1040 instructions, 1985", + "capture": "irs_form1040_instructions_1985_extract.pdf", + "location": "extract page 2 (original PDF page 31), printed page 31, Partnerships", + "sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35" + }, + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Partnerships", + "quote": "include your entire share of earnings from a partnership, including any guaranteed payments", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a) introductory sentence and paragraphs (1)-(4); concluding partnership-year sentence; 411(d)-(f); current text supports the definition as printed only, not its independent continuity in 1968-1993", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(12)", + "quote": "There shall be excluded the distributive share of any item of income or loss of a limited partner , as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a), introductory definition", + "quote": "derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(c), lead-in", + "quote": "shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986 , except that such term shall not include", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(5)(A), text as printed before Pub. L. 108-203 section 425(a)", + "quote": "all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + } + ], + "consequence": "covered", + "description": "Regular net earnings use trade/business gross income less attributable deductions and partnership ordinary income/loss. Other named definition families supply the historical adjustments. An amount from no trade or business the person carries on, no distributive share or 707(c) guaranteed payment from a partnership of which the person is a member, and no income 411(a)(5) treats as the person's, is not the person's net earnings (411(a)).", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_base_definition", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "aggregation_scope": "person_taxable_year", + "code_edition_evidence": [ + { + "citation": { + "authority": "42 U.S.C. 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a) introductory definition and 411(d)-(f), text as printed", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "scope": "The 1994 edition supports the base definition as printed; current and later edition labels do not independently establish continuity in 1968-1993.", + "section": 411, + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "aggregation_scope": { + "not_a_coverage_condition": "States the unit: 411(a) sums an individual's net earnings for the taxable year, a term 411(e) gives its subtitle A meaning. It sets how amounts add up, not whether any amount is net earnings." + }, + "eligible_concept": { + "cases": { + "outside_own_trade_or_business_and_partnership": [ + "trade_or_business", + "partnership_status" + ] + } + }, + "scope_note": { + "not_a_coverage_condition": "Says other families make the adjustments and service exclusions before the unit arithmetic (for example self_employment_rental_income, self_employment_capital_gains_and_nol and self_employment_employee_definition, then self_employment_units). It names concepts other families compute." + }, + "taxable_year": { + "not_a_coverage_condition": "411(e): the taxable year is the calendar year unless the person's subtitle A taxable year differs; it sets which year an amount falls in, not whether it is net earnings." + } + }, + "eligible_concept": "trade/business net income plus admissible ordinary partnership income/loss", + "partner_taxable_year": "include partnership year ending within or with individual taxable year", + "scope_note": "Base definition only; apply adjustment and service-exclusion families before unit arithmetic.", + "taxable_year": "calendar year unless subtitle A income-tax taxable year differs", + "unread_trigger_facts": { + "amount": "The amount the row classifies; no rule in the row's sources turns on its size.", + "employee_self_or_mixed": "Employee service enters through trade_or_business's text, which uses 411(c)'s definition (employee service other than (c)(2)(A)-(G) is no trade or business); se_ordinary_employee_1968_2026 decides employee service.", + "reporting_unit": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No case holds: the amount comes from a trade or business the person carries on, is the person's distributive share from a partnership of which the person is a member or a 707(c) guaranteed payment from it, or is income 411(a)(5) treats as the person's. Trade or business gross income less attributable deductions, plus the partnership ordinary share, enters net earnings; the other families make their named adjustments." + }, + "rule_id": "se_base_definition_1968_2026", + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "partnership_status", + "reporting_unit", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "options_dealer_from_1984", + "consequence": "deferred", + "defers_to": [ + "self_employment_options_dealers" + ], + "description": "411(h)(1)(A): for an options or commodities dealer, \"notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts)\" from section 1256 contracts or related property. 411(h)(2)(B): a commodities dealer is \"a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission\", so an active trader who is not so registered misses this case; 411(h)(2)(A) takes \"options dealer\" from section 1256(g)(8). The options dealer family decides.", + "overrides": [ + "excluded_property_gain_or_loss" + ], + "precedence": 1, + "when": { + "property_disposition_type": "gain or loss from section 1256 contracts or property related to such contracts, in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts", + "trade_or_business": "options dealer (as section 1256(g)(8) defines the term) or commodities dealer (a person actively engaged in trading section 1256 contracts and registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission), in a taxable year beginning after 1984-07-18" + } + }, + { + "case_id": "excluded_property_gain_or_loss", + "consequence": "noncovered", + "description": "411(a)(3)(A)-(C).", + "precedence": 2, + "when": { + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + } + }, + { + "case_id": "net_operating_loss_deduction", + "consequence": "noncovered", + "description": "411(a)(4): the 172 deduction does not enter net earnings; current-year business losses still do.", + "precedence": 3, + "when": { + "net_operating_loss_deduction": "section 172 deduction" + } + } + ], + "citations": [ + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(a)(3), (4); 1964 amendment note iron ore precedes 1968", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(3)(A)-(C), (4); 1964 iron-ore amendment predates 1968; 1984 technical cross-reference substitutions preserve the named concepts", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(h)(1)(A)", + "quote": "notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(h)(2)(A)-(B)", + "quote": "The term \"options dealer\" has the meaning given such term by section 1256(g)(8) of such Code. (B) The term \"commodities dealer\" means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "Exclude capital gains/losses, timber/coal/iron-ore 631 transactions, and noninventory/noncustomer property dispositions; no 172 net-operating-loss deduction. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(3)", + "411(a)(4)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1964" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(3), 411(a)(4)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1964 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(3)", + "411(a)(4)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "capital_asset_gains_and_losses": { + "cases": { + "excluded_property_gain_or_loss": [ + "property_disposition_type" + ] + } + }, + "excluded_concepts": { + "cases": { + "excluded_property_gain_or_loss": [ + "property_disposition_type" + ] + } + }, + "other_property_dispositions": { + "cases": { + "excluded_property_gain_or_loss": [ + "property_disposition_type" + ] + } + }, + "specified_natural_resource_dispositions": { + "cases": { + "excluded_property_gain_or_loss": [ + "property_disposition_type" + ] + } + } + }, + "cross_reference_history": "1984 technical amendments replace obsolete 1939 Code references by 1954 Code/Subtitle A and 172; no new economic inclusion rule is inferred from the reference correction.", + "excluded_concepts": [ + "Subtitle A capital gains/losses", + "IRC 631 timber/coal/iron-ore gains/losses", + "Other property gains/losses unless inventory or held for sale to customers" + ], + "nol_rule": "The section 172 net-operating-loss deduction is not allowed; this does not prevent current ordinary business losses from entering the NESE base.", + "other_property_dispositions": "Exclude unless stock-in-trade/inventory or held primarily for sale to customers in the ordinary course of business.", + "override_family": "self_employment_options_dealers", + "specified_natural_resource_dispositions": "Exclude timber, coal, iron-ore gains/losses when 631 applies.", + "unread_trigger_facts": { + "amount": "The gain, loss or deduction the exclusion removes; 411(a)(3)-(4) set no size condition.", + "industry": "411(a)(3)-(4) name no industry; the one industry-like condition, options or commodities dealer status under 411(h)(2), is carried in trade_or_business's text, which states 411(h)(2)(B)'s registration requirement and 411(h)(2)(A)'s reference to section 1256(g)(8)." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Ordinary income and inventory or customer property dispositions are not excluded by 411(a)(3)-(4); apply the other families." + }, + "rule_id": "se_capital_gain_nol_1968_2026", + "trigger_facts": [ + "amount", + "industry", + "net_operating_loss_deduction", + "property_disposition_type", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "sect_member_church_employee_income_open", + "consequence": "open", + "description": "Church employee income arises only from 1984, when 410(a)(8)(B) elections began, so the case reaches 1984-85. Pub. L. 99-514 section 1882(a) later added 1402(g)(5), which keeps a 1402(g) exemption from reaching church employee income; no capture dates subsection (a), which is the question that makes se_religious_sect_1986_1989 open (review r6 M-11: this row had decided it). Ranked above effective_1402g_exemption, whose condition this worker also meets.", + "open_alternatives": [ + { + "description": "Before 1402(g)(5) took effect the exemption reached all chapter 2 income, church employee income included: noncovered. Source: 1402(g)(1) grants \"an exemption from the tax imposed by this chapter\" (lii_26_1402.html); the reading takes 1402(g)(5), which Pub. L. 99-514 section 1882(a) added (the 1986 amendment note), to reach no year before it took effect (review r7 low 8).", + "name": "exemption_reaches_all_chapter_2_income" + }, + { + "description": "1402(g)(5)'s limit applies to 1984-85 church employee income: the exemption does not reach it, and the residual applies (covered). 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L. 99-514 section 1882(b) but not subsection (a), which added 1402(g)(5); whether the exemption reached a sect member's church employee income in 1984-85 is therefore not settled, so the case refuses.", + "precedence": 1, + "when": { + "church_employee_service": "church employee income: remuneration for service described in 410(a)(8)(B), in the employ of an electing church or qualified church-controlled organization", + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period" + } + }, + { + "case_id": "effective_1402g_exemption", + "consequence": "noncovered", + "description": "411(c)(6).", + "precedence": 2, + "when": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period" + } + } + ], + "citations": [ + { + "authority": "26 USC 1402(g), pinned LII republication", + "capture": "lii_26_1402.html", + "location": "1986 amendment note adding (g)(5); 1989 amendment note", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(c)(6)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "General 1402(g) religious-sect exemption is incorporated by 411(c)(6); church income exists only from 1984. 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No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 1402, + "section_references_verified_present": [ + "1402(g)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 26, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "411(c)(6), later text/source-credit comparison only; no sect-exemption effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing", + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Section 411(c)(6) text/source-credit comparison only; the corresponding 1402(g) history is cited separately. 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The operative taxable-year start for subsection (a) is not established by these captures.", + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1986", + "1988" + ], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "capture": "uscode_1994_26_1402.html", + "location": "Historical comparison only, related to 1402(g); Amendments entries: 1986, 1988; Effective Date of 1988 Amendment", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "effective_date_note_support": "section_1882a_initial_annual_boundary_remains_unverified", + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 1402, + "section_references_verified_present": [ + "1402(g)" + ], + "support_kind": "historical_amendment_notes", + "title": 26, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "411(c)(6), later text/source-credit comparison only; no sect-exemption effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing", + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Section 411(c)(6) text/source-credit comparison only; the corresponding 1402(g) history is cited separately. This unchanged cross-reference supplies no initial section 1882(a) effective-date inference.", + "section": 411, + "section_references_verified_present": [ + "411(c)(6)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 99-514 section 1882(a) added 1402(g)(5); the 26 U.S.C. 1402 notes date only section 1882(b), whose amendments \"shall apply to remuneration paid or derived in taxable years beginning after December 31, 1985\", and no capture gives section 1882(a)'s own effective date.", + "named_options": [ + { + "explanation": "SSA Handbook 1136 describes restriction as of 1986; the capture was not available in this subtask.", + "name": "1986_taxable_year" + }, + { + "explanation": "Section 1882(a) must be read with the title effective date; 1882(b)(3) by its terms covers only subsection (b).", + "name": "1986_statutory_effective_boundary_unverified" + } + ], + "unread_trigger_facts": { + "church_employee_service": "Row open; this is the fact 1402(g)(5) turns on once its effective date is settled.", + "clergy_or_religious_exemption": "Row open (CHURCH_SECT_1986_EFFECTIVE_BOUNDARY_UNVERIFIED); it has no cases.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "No source giving a quantitative bound for the exclusion population was located; guidance and legal cases establish rules but do not bound prevalence.", + "searches": [ + "domains:irs.gov, secure.ssa.gov | \"church employee income\" \"1402(g)\" \"number\"" + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + }, + "rule_id": "se_religious_sect_1986_1989", + "trigger_facts": [ + "church_employee_service", + "clergy_or_religious_exemption", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "effective_1402g_exemption", + "consequence": "noncovered", + "description": "411(c)(6).", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period" + } + } + ], + "citations": [ + { + "authority": "26 USC 1402(g)(3), Public Law 101-239 section 10204(a)(2)", + "capture": "lii_26_1402.html", + "location": "current(g)(3); 1989 amendment/effective-date notes", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(c)(6)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "An effective 1402(g) religious-sect exemption applies to church employee income from taxable years after 1989.", + "effective_end": "2026-12-31", + "effective_start": "1990-01-01", + "family": "self_employment_church_sect_exemption", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "church1402g_exemption": "Applies when approved and effective", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "capture": "uscode_1994_26_1402.html", + "location": "Historical comparison only, related to 1402(g); section text and source credit; no earlier effective-date claim", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "section": 1402, + "section_references_verified_present": [ + "1402(g)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 26, + "unavailable_contemporaneous_edition_labels": [ + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "capture": "uscode_1994_26_1402.html", + "location": "Section text as printed: 1402(g)", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 1402, + "section_references_verified_present": [ + "1402(g)" + ], + "support_kind": "section_text_as_printed", + "title": 26 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 2024 edition label", + "capture": "uscode_2024_26_1402.html", + "location": "Section text as printed: 1402(g)", + "sha256": "557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 1402, + "section_references_verified_present": [ + "1402(g)" + ], + "support_kind": "section_text_as_printed", + "title": 26 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "411(c)(6), later text/source-credit comparison only; no sect-exemption effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing", + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Section 411(c)(6) text/source-credit comparison only; the corresponding 1402(g) history is cited separately. This unchanged cross-reference supplies no initial section 1882(a) effective-date inference.", + "section": 411, + "section_references_verified_present": [ + "411(c)(6)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "411(c)(6), section cross-reference as printed; 1402(g) history supplies the separate exemption rules", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing", + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(6)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "411(c)(6), section cross-reference as printed; 1402(g) history supplies the separate exemption rules", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing", + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(6)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "church1402g_exemption": { + "cases": { + "effective_1402g_exemption": [ + "clergy_or_religious_exemption" + ] + } + }, + "conditions": { + "cases": { + "effective_1402g_exemption": [ + "clergy_or_religious_exemption" + ] + } + } + }, + "conditions": "1402(g)(1)-(2) recognized sect, belief, waiver, findings and effective period; do not confuse with the ministerial 1402(e) exemption", + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 101-239 section 10204(a)(2), as the 26 U.S.C. 1402 notes set it out, applies the 1402(g)(3) amendment \"with respect to taxable years beginning after December 31, 1989\".", + "unread_trigger_facts": { + "church_employee_service": "1402(g)(3) as amended by Pub. L. 101-239 section 10204 applies the exemption to church employee services, so the fact changes no outcome.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "No source giving a quantitative bound for the exclusion population was located; guidance and legal cases establish rules but do not bound prevalence.", + "searches": [ + "domains:irs.gov, secure.ssa.gov | \"church employee income\" \"1402(g)\" \"number\"" + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "No effective 1402(g) exemption, so 411(c)(6) does not exclude the income; apply the other families." + }, + "rule_id": "se_religious_sect_1990_2026", + "trigger_facts": [ + "church_employee_service", + "clergy_or_religious_exemption", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "exempt_minister", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "411(c)(4)-(5) exclude exempt ministry; the clergy and religious family decides.", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + } + }, + { + "case_id": "retired_clergy_benefits", + "consequence": "noncovered", + "description": "411(a)(7); Public Law 108-203 section 422 applies to years beginning before, on or after 1994-12-31.", + "precedence": 2, + "when": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + } + }, + { + "case_id": "foreign_minister_without_qualification", + "consequence": "deferred", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ], + "description": "Before 1973 411(a)(7) disregards the 911 and 931 exclusions only for a United States citizen who serves as an American employer's employee or \"as a minister in a foreign country who has a congregation composed predominantly of United States citizens\" (1972 amendment note). The citizenship text keeps the statute's words \"in a foreign country\". 410(i) puts Puerto Rico, the Virgin Islands, Guam and American Samoa inside the United States, so a self-employed minister serving there does not qualify, and the place text names those places and the other possessions so that the possessions family, not the residual, decides for him. The foreign income and possessions families decide for anyone who does not qualify.", + "precedence": 3, + "when": { + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + } + } + ], + "citations": [ + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 422(a)-(b), 118 Stat 536; retired parsonage/allowance/church-plan exception applies to years beginning before, on, or after 1994-12-31", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "sections 422(a)-(b) and 425(a)-(b), 118 Stat. 536-537; enacted March 2, 2004", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 140(a)-(c), 86 Stat. 1366; former foreign-clergy qualification and taxable years beginning after 1972", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "1960 amendment note, subsec. (i)", + "quote": "Subsec. (i). Pub. L. 86\u2013778, \u00a7 103(f) , included Guam and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_410.html", + "location": "410(i)", + "quote": "when used in a geographical sense means the States , the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa.", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1972 amendment note, subsec. (a)", + "quote": "struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title ) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(7); 1972 amendment notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Clergy compute service earnings without the parsonage and employer meals/lodging exclusions. Before 1973, disregarding the foreign-income exclusions requires U.S. citizenship and either service as an employee of an American employer or ministry to a foreign congregation composed predominantly of U.S. citizens.", + "effective_end": "1972-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_clergy_gross_concept", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "capture": "uscode_2004_42_411.html", + "location": "Historical comparison only, related to 411(a)(7); Amendments entries: 1972, 2004; Effective Date of 2004 Amendment; Effective Date of 1972 Amendments", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2004, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1972 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 140(a)-(c), 86 Stat. 1366; former foreign-clergy qualification and taxable years beginning after 1972", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "sections 422(a)-(b) and 425(a)-(b), 118 Stat. 536-537; enacted March 2, 2004", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 422(a)-(b), 118 Stat 536; retired parsonage/allowance/church-plan exception applies to years beginning before, on, or after 1994-12-31", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1972", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "capture": "uscode_2004_42_411.html", + "location": "Historical comparison only, related to 411(a)(7); Amendments entries: 1972, 2004; Effective Date of 2004 Amendment; Effective Date of 1972 Amendments", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1" + }, + "edition_year": 2004, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1972 Amendments" + ], + "scope": "Only the named amendment/effective-date note supplies historical comparison; section text printed in this edition is not asserted for the earlier or later rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "historical_amendment_notes", + "title": 42 + } + ], + "condition_cases": { + "foreign_exclusions_condition": { + "cases": { + "foreign_minister_without_qualification": [ + "place_of_work", + "citizenship" + ] + } + }, + "foreign_exclusions_disregarded": { + "cases": { + "foreign_minister_without_qualification": [ + "place_of_work", + "citizenship" + ] + } + }, + "gross_income_exclusions_disregarded": { + "not_a_coverage_condition": "Names the 107 and 119 exclusions that 411(a)(7) has every nonexempt minister compute net earnings without, with no further condition in this window. The covered residual applies it (\"Nonexempt ministry earnings include the parsonage and employer meals-and-lodging values\")." + }, + "historical_foreign_qualification_removed_for": { + "not_a_coverage_condition": "Records when the citizen qualification ended: Pub. L. 92-603 section 140(c) applies its removal \"with respect to taxable years beginning after December 31, 1972\". The family's taxable_year_start axis ends this row at 1972-12-31 and the 1973 row has no qualification, so the date decides nothing beyond the row windows." + }, + "retired_clergy_exception_effective_scope": { + "not_a_coverage_condition": "Records that Pub. L. 108-203 section 422(b) applies the retired-clergy exclusion \"to years beginning before, on, or after December 31, 1994\", so it limits no year of this row. Case retired_clergy_benefits carries the exclusion itself." + }, + "retired_clergy_housing_and_church_plan_benefits": { + "cases": { + "retired_clergy_benefits": [ + "clergy_retirement_benefit" + ] + } + } + }, + "deferral_exceptions": { + "foreign_minister_without_qualification": [ + { + "reason": "The 911 family's 1968-1972 row is open (FOREIGN_911_PRE1973_HISTORY_UNVERIFIED: the earlier 911 text is not captured), so the deferral refuses rather than backcast a later rule.", + "target": "self_employment_foreign_911_income", + "years": [ + 1968, + 1972 + ] + }, + { + "reason": "The possessions family is open before 1987-12-22 (POSSESSIONS_931_HISTORY_UNVERIFIED: former 931's operative text is not captured), so the deferral refuses.", + "target": "self_employment_possessions_931_income", + "years": [ + 1968, + 1972 + ] + } + ] + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 140, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "foreign_exclusions_condition": { + "any_of": [ + "religious service as employee of an American employer under 42 USC 410(e)", + "minister in foreign country with congregation composed predominantly of United States citizens" + ], + "citizenship": "United States" + }, + "foreign_exclusions_disregarded": [ + "26 USC 911", + "26 USC 931" + ], + "gross_income_exclusions_disregarded": [ + "26USC107", + "26USC119" + ], + "historical_foreign_qualification_removed_for": "taxable years beginning after 1972-12-31", + "retired_clergy_exception_effective_scope": "Years beginning before, on, or after 1994-12-31 under section 422(b); no 1995/2004 start is inferred.", + "retired_clergy_housing_and_church_plan_benefits": "excluded under Public Law 108-203 section 422, applicable to years beginning before, on, or after 1994-12-31", + "service_exemption_decided_by": "clergy_religious_service family", + "unread_trigger_facts": { + "american_employer": "Folded into the citizenship text of foreign_minister_without_qualification ('a citizen who is neither an American employer's employee under 410(e) nor ...').", + "amount": "The amount the computation includes; the row has no threshold.", + "assignment": "Whether a service is assigned or designated ministry (POMS RS 01901.600 A.2.c) is decided by clergy_religious_service through ministerial_service; this row's computation does not depend on it.", + "clergy_remuneration": "The salary, parsonage and meals-and-lodging values the covered residual includes (411(a)(7) disregards 107 and 119).", + "congregation_predominantly_us_citizens": "Folded into the same citizenship text ('... nor a minister in a foreign country who has a congregation composed predominantly of United States citizens').", + "ministerial_service": "clergy_religious_service decides whether the service is ministry; this row computes amounts for service 411(c)(4) describes.", + "taxable_year_start": "The taxable-year axis lookup_date reads (Pub. L. 92-603 section 140(c))." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Nonexempt ministry earnings include the parsonage and employer meals-and-lodging values, and for a qualifying citizen abroad the 911 and 931 exclusions are disregarded; apply the other families." + }, + "rule_id": "se_clergy_gross_concept_1968_1972", + "trigger_facts": [ + "american_employer", + "amount", + "assignment", + "citizenship", + "clergy_or_religious_exemption", + "clergy_remuneration", + "clergy_retirement_benefit", + "congregation_predominantly_us_citizens", + "ministerial_service", + "place_of_work", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "exempt_minister", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "411(c)(4)-(5) exclude exempt ministry; the clergy and religious family decides.", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + } + }, + { + "case_id": "foreign_agreement_sole_coverage", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "26 U.S.C. 1401(c), which Pub. L. 95-216 section 317(b)(1) added on December 20, 1977 (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), exempts \"the self-employment income of an individual\" \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country\", to the extent the agreement subjects it to that country's system alone. The clergy and religious family decides the service (clergy_1973_1981 and clergy_1982_2026, case foreign_agreement_sole_coverage), as se_clergy_gross_concept_1987_2026 defers the same case; review r7 M-2 dates the exemption from 1977, so this row, which starts in 1973, carries it too, and no worker meets the condition before an agreement under section 233 takes effect. It ranks after exempt_minister, which defers to the same family, and before retired_clergy_benefits, as in se_clergy_gross_concept_1987_2026.", + "precedence": 2, + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + } + }, + { + "case_id": "retired_clergy_benefits", + "consequence": "noncovered", + "description": "411(a)(7); Public Law 108-203 section 422 applies to years beginning before, on or after 1994-12-31.", + "precedence": 3, + "when": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + } + }, + { + "case_id": "pub_l_103_296_section_306_certificate", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "Pub. L. 103-296 section 306(d): income exempt under a section 306 certificate \"shall not constitute self-employment income under section 211(b)\". The exemption reaches only \"services described in paragraphs (1) and (2)\", 1402(c)(4) services subject to the 1401 tax and performed in Canada while no section 233 agreement was in effect; paragraph (3), Canadian contributions on the earnings from such services, limits who may file. So the case reads this service's place and the person's certificate, and the residual computes the earnings of ministry the same minister performs elsewhere (review r7 M-1). The clergy and religious family decides the service (clergy_1973_1981 and clergy_1982_2026, case pub_l_103_296_section_306_certificate), as this row and se_clergy_gross_concept_1987_2026 defer foreign_agreement_sole_coverage. It ranks after retired_clergy_benefits, which are noncovered either way.", + "precedence": 4, + "when": { + "clergy_or_religious_exemption": "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)", + "ministerial_service": "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401", + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + } + }, + { + "case_id": "past_ministerial_service_pension_open", + "consequence": "open", + "description": "Review r6 M-11: the row counted this amount in the covered residual on no source. The 1987 row's case of the same text excludes it.", + "open_alternatives": [ + { + "description": "The 1987 row's reading reaches 1973-1987: the amount stays out of net earnings (noncovered).", + "name": "later_guidance_applies" + }, + { + "description": "No captured rule excludes the amount before 1987-12-22: the covered residual includes it.", + "name": "no_exclusion_before_1987" + } + ], + "open_reason": "PAST_MINISTRY_PENSION_1973_1987_UNSETTLED: the only captured source for leaving a pension for past ministerial services, from a plan that is not a church plan, out of net earnings is Publication 517 (2025), which se_clergy_gross_concept_1987_2026 applies; no capture states the rule for 1973-1987, so the case refuses.", + "precedence": 5, + "when": { + "retirement_payment": "pension payment or retirement allowance received for past ministerial services" + } + }, + { + "case_id": "church_tax_sheltered_annuity_contributions", + "consequence": "noncovered", + "description": "The condition reaches only contributions \"not included in the minister's gross income\". 411(a) starts from \"the gross income, as computed under subtitle A\" of the Code; before July 18, 1984 the clause read \"chapter 1 of the Internal Revenue Code of 1939\", and Pub. L. 98-369 section 2663(a)(8)(A) substituted \"subtitle A of the Internal Revenue Code of 1954\", an amendment \"not to be construed as changing or affecting any right, liability, status, or interpretation which existed\". From taxable years beginning after 1972 411(a)(7) has a minister compute net earnings without sections 107 and 119 (Pub. L. 85-239) and 911 and 931 (Pub. L. 92-603), and no other exclusion, so an amount subtitle A leaves out of gross income stays out of net earnings, as in the 1987 row's case of the same text. Review r7 M-4 closes the case on these captures: its second reading (\"No captured rule excludes the amount\") named no source, and the exclusion needs none beyond 411(a)'s start. Each year's subtitle A limits decide which contributions the condition reaches; a contribution included in gross income misses it and the covered residual counts it.", + "precedence": 6, + "when": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "433(c)(1)(B)(i)", + "quote": "that employment or self- employment , or any service which is recognized as equivalent to employment or self- employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "source credit", + "quote": "(Aug. 14, 1935, ch. 531, title II, \u00a7 233, as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977 , 91 Stat. 1538", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 422(a)-(b), 118 Stat 536; retired parsonage/allowance/church-plan exception applies to years beginning before, on, or after 1994-12-31", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Pub. L. 100-203, 101 Stat. 1330-296", + "capture": "govinfo_statute101_pg1330_extract.pdf.txt", + "location": "section 9023(b)(1)", + "quote": "by striking \"and section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954\"", + "sha256": "1ea7ede8450b428acfd56121f54aa20e9d8d94f72ed4f35e7fb48cecfc7bd7f3" + }, + { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Regular Method; Amounts Included in Gross Income; Pastor Leslie Adams example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Self-Employment Tax: Figuring Net Earnings; Amounts Included in Gross Income; Overseas duty; minister in Mexico example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(a)(1) note", + "quote": "an individual performed services described in section 1402(c)(4) of the Internal Revenue Code of 1986 which are subject to tax under section 1401 of such Code", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(a)(2)-(3) note", + "quote": "such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act [ 42 U.S.C. 433 ] was in effect, and \u201c(3) such individual was required to pay contributions on the earnings from such services under the social insurance system of Canada", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(c) note", + "quote": "A certificate referred to in subsection (a) shall be effective for taxable years ending after December 31, 1978 , and before January 1, 1985 .", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Pub. L. 103-296 section 306(d) note", + "quote": "any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act ( 42 U.S.C. 411(b) )", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1957 amendment note, subsec. (a)(7)", + "quote": "1957\u2014Subsec. (a)(7). Pub. L. 85\u2013239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954 .", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1972 amendment note, subsec. (a), par. (7)", + "quote": "inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1984 amendment note, subsec. (a)", + "quote": "1984\u2014Subsec. (a). Pub. L. 98\u2013369, \u00a7 2663(a)(8)(A) , substituted \u201csubtitle A of the Internal Revenue Code of 1954 \u201d for \u201cchapter 1 of the Internal Revenue Code of 1939 \u201d", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1987 amendment note, subsec. (a)(7)", + "quote": "Subsec. (a)(7). Pub. L. 100\u2013203, \u00a7 9023(b)(1) , struck out reference to section 931", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(7); 1972 amendment/effective-date notes; 2004 section 422 amendment/effective-date note", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(a), opening clause", + "quote": "means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986 , derived by an individual from any trade or business carried on by such individual", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "Effective Date of 1984 Amendment note, section 2663(a)(8)", + "quote": "Amendment by section 2663(a)(8) of Pub. L. 98\u2013369 effective July 18, 1984 , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "From taxable years beginning after 1972, nonexempt clergy compute net earnings without the 107, 119, 911 and 931 exclusions (411(a)(7) as amended by Pub. L. 92-603); postretirement church benefits are excluded under (a)(7).", + "effective_end": "1987-12-21", + "effective_start": "1973-01-01", + "family": "self_employment_clergy_gross_concept", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "Effective Date of 1972 Amendment note, Pub. L. 92-603 sections 121(c), 124(c) and 140(c)", + "quote": "Pub. L. 92\u2013603, title I, \u00a7 121(c) , Oct. 30, 1972 , 86 Stat. 1354 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 , Internal Revenue Code ] shall apply only with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 124(c) , Oct. 30, 1972 , 86 Stat. 1357 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 140(c) , Oct. 30, 1972 , 86 Stat. 1366 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "capture": "uscode_2004_42_411.html", + "location": "Historical comparison only, related to 411(a)(7); Amendments entries: 1972, 2004; Effective Date of 2004 Amendment; Effective Date of 1972 Amendments", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2004, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1972 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 422(a)-(b), 118 Stat 536; retired parsonage/allowance/church-plan exception applies to years beginning before, on, or after 1994-12-31", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(7)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "capture": "uscode_2004_42_411.html", + "location": "Section text as printed: 411(a)(7)", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1" + }, + "edition_year": 2004, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1972 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(7)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1972 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "boundary_clause": { + "not_a_coverage_condition": "The quoted effective-date clause dates the amendment that starts this row; the family's date axis applies the date, and the row's cases carry the amended rule." + }, + "gross_income_exclusions_disregarded": { + "not_a_coverage_condition": "Names the 107, 119, 911 and 931 exclusions that 411(a)(7), as Pub. L. 92-603 section 140 amended it, has every nonexempt minister compute net earnings without; the amendment struck the citizen qualification, so no condition remains, and the covered residual applies it." + }, + "retired_clergy_exception_effective_scope": { + "not_a_coverage_condition": "Records that Pub. L. 108-203 section 422(b) applies the retired-clergy exclusion \"to years beginning before, on, or after December 31, 1994\", so it limits no year of this row. Case retired_clergy_benefits carries the exclusion itself." + }, + "retired_clergy_housing_and_church_plan_benefits": { + "cases": { + "retired_clergy_benefits": [ + "clergy_retirement_benefit" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 140, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "gross_income_exclusions_disregarded": [ + "26USC107", + "26USC119", + "26USC911", + "26USC931" + ], + "retired_clergy_exception_effective_scope": "Years beginning before, on, or after 1994-12-31 under section 422(b); no 1995/2004 start is inferred.", + "retired_clergy_housing_and_church_plan_benefits": "excluded; Public Law 108-203 section 422 applies to years before, on, or after 1994-12-31", + "service_exemption_decided_by": "clergy_religious_service family", + "unread_trigger_facts": { + "amount": "The amount the computation includes; no threshold.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Nonexempt ministry earnings include the parsonage and employer meals-and-lodging values; apply the other families." + }, + "rule_id": "se_clergy_gross_concept_1973_1987", + "trigger_facts": [ + "amount", + "clergy_or_religious_exemption", + "clergy_remuneration", + "clergy_retirement_benefit", + "ministerial_service", + "place_of_work", + "retirement_payment", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "exempt_minister", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "411(c)(4)-(5) exclude exempt ministry; the clergy and religious family decides.", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + } + }, + { + "case_id": "foreign_agreement_sole_coverage", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "Publication 517 (2025) excepts from SE tax a minister who is \"subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country\", and the row's Mexico example turns on it: \"The United States doesn't have a social security agreement with Mexico, so you are subject to U.S. SE tax\". The clergy and religious family decides the service (clergy_1982_2026, case foreign_agreement_sole_coverage). 26 U.S.C. 1401(c), which Pub. L. 95-216 section 317(b)(1) added on December 20, 1977, exempts such income \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act\", so the condition carries that limit (review r7 M-2).", + "precedence": 2, + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + } + }, + { + "case_id": "retired_clergy_benefits", + "consequence": "noncovered", + "description": "411(a)(7); Public Law 108-203 section 422 applies to years beginning before, on or after 1994-12-31.", + "precedence": 3, + "when": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + } + }, + { + "case_id": "past_ministerial_service_pension", + "consequence": "noncovered", + "description": "Publication 517 (2025), Regular Method, lists \"Pension payments or retirement allowances you receive for your past ministerial services\" among the amounts not to include when figuring net earnings from self-employment, from any plan; retired_clergy_benefits covers church-plan benefits under 411(a)(7). The captures show this list in the 2025 edition only, as for church_tax_sheltered_annuity_contributions.", + "precedence": 4, + "when": { + "retirement_payment": "pension payment or retirement allowance received for past ministerial services" + } + }, + { + "case_id": "church_tax_sheltered_annuity_contributions", + "consequence": "noncovered", + "description": "Publication 517 (2025), Regular Method, says not to include \"Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that aren't included in your gross income\" when figuring net earnings from self-employment. 411(a) starts from \"the gross income, as computed under subtitle A\", and 411(a)(7) sets aside only sections 107, 119 and 911, so an amount subtitle A leaves out of gross income stays out of net earnings. The condition names only amounts left out of the taxable year's gross income, so each year's subtitle A limits decide the amount; the captures show the Publication 517 list for 2025 only.", + "precedence": 5, + "when": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "433(c)(1)(B)(i)", + "quote": "that employment or self- employment , or any service which is recognized as equivalent to employment or self- employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "source credit", + "quote": "(Aug. 14, 1935, ch. 531, title II, \u00a7 233, as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977 , 91 Stat. 1538", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 422(a)-(b), 118 Stat 536; retired parsonage/allowance/church-plan exception applies to years beginning before, on, or after 1994-12-31", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Pub. 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Offerings that others made to the church. Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that aren't included in your gross income.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Regular Method: Amounts not included in gross income, pension payments", + "quote": "Pension payments or retirement allowances you receive for your past ministerial services.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Regular Method; Amounts Included in Gross Income; Pastor Leslie Adams example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Self-Employment Tax: Figuring Net Earnings; Amounts Included in Gross Income; Overseas duty; minister in Mexico example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1987 amendment note, subsec. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "capture": "uscode_2004_42_411.html", + "location": "Section text as printed: 411(a)(7)", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1" + }, + "edition_year": 2004, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1972 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(7)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "gross_income_exclusions_disregarded": { + "not_a_coverage_condition": "Names the 107, 119 and 911 exclusions that 411(a)(7) has every nonexempt minister compute net earnings without, with no condition; the covered residual applies it. Section 931 left (a)(7) under Pub. L. 100-203 section 9023(b)(1), and 411(a)(8) disregards it for everyone in the possessions family." + }, + "retired_clergy_exception_effective_scope": { + "not_a_coverage_condition": "Records that Pub. L. 108-203 section 422(b) applies the retired-clergy exclusion \"to years beginning before, on, or after December 31, 1994\", so it limits no year of this row. Case retired_clergy_benefits carries the exclusion itself." + }, + "retired_clergy_housing_and_church_plan_benefits": { + "cases": { + "retired_clergy_benefits": [ + "clergy_retirement_benefit" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 140, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "gross_income_exclusions_disregarded": [ + "26USC107", + "26USC119", + "26USC911" + ], + "retired_clergy_exception_effective_scope": "Years beginning before, on, or after 1994-12-31 under section 422(b); no 1995/2004 start is inferred.", + "retired_clergy_housing_and_church_plan_benefits": "excluded; Public Law 108-203 section 422 applies to years before, on, or after 1994-12-31", + "service_exemption_decided_by": "clergy_religious_service family", + "unread_trigger_facts": { + "amount": "The amount the computation includes; no threshold.", + "ministerial_service": "clergy_religious_service decides ministry; this row computes amounts.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Nonexempt ministry earnings include the parsonage and employer meals-and-lodging values; apply the other families." + }, + "rule_id": "se_clergy_gross_concept_1987_2026", + "trigger_facts": [ + "amount", + "clergy_or_religious_exemption", + "clergy_remuneration", + "clergy_retirement_benefit", + "ministerial_service", + "retirement_payment", + "taxable_year_start" + ], + "worked_examples": [ + { + "calculation": "minister_gross_concept", + "citation": { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Amounts Included in Gross Income, Pastor Leslie Adams example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + "example_id": "irs517_2025_adams_parsonage", + "expected_rule_id": "se_clergy_gross_concept_1987_2026", + "income_year": 2025, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "parsonage_value_cents": 1200000, + "salary_cents": 3900000 + }, + "published_outputs": { + "included_se_gross_concept_cents": 5100000 + }, + "source_edition_year": 2025, + "source_passage": "Pastor Leslie Adams receives an annual salary of $39,000 as a full-time minister. The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. His church owns a parsonage that has a fair rental value of $12,000 per year. The church gives Pastor Adams the use of the parsonage. Pastor Adams isn\u2019t exempt from SE tax and must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes." + }, + { + "calculation": "minister_gross_concept", + "citation": { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Self-Employment Tax: Figuring Net Earnings; Amounts Included in Gross Income; Overseas duty; minister in Mexico example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + "example_id": "irs517_2025_mexico_clergy_foreign_exclusion", + "expected_rule_id": "se_clergy_gross_concept_1987_2026", + "income_year": 2025, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "income_tax_foreign_exclusion_cents": 3500000, + "salary_cents": 3500000 + }, + "published_outputs": { + "included_se_gross_concept_cents": 3500000 + }, + "source_edition_year": 2025, + "source_passage": "You were the minister of a U.S. church in Mexico. You earned $35,000 in that position and were able to exclude it all for income tax purposes under the foreign earned income exclusion. The United States doesn't have a social security agreement with Mexico, so you are subject to U.S. SE tax and must include $35,000 when figuring net earnings from self-employment." + } + ] + }, + { + "cases": [ + { + "case_id": "partnership_share_of_spouse_partner", + "consequence": "noncovered", + "description": "411(a)(5)(B): when any part of a partner's distributive share is community income, all of it counts for the partner and \"no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner\" (POMS RS 01802.400 B.3).", + "precedence": 1, + "when": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the income is the distributive share of the person's spouse as a partner, not the person's own distributive share" + } + }, + { + "case_id": "business_income_treated_as_other_spouses", + "consequence": "noncovered", + "description": "Former 411(a)(5)(A) (1994 edition text, replaced in 2004): \"If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income ..., all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control\", in which case all of it was the wife's. The other spouse's net earnings exclude all of it, including any part that is not itself community income.", + "precedence": 2, + "when": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the other spouse's: the person is the husband and the wife exercises substantially all of the management and control, or the person is the wife and does not" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "2004 amendment note quoting former 411(a)(5)(A); 411(a)(5)(B)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "SSA POMS RS 01802.400 (2024-05-07)", + "capture": "poms_rs_01802400.html", + "location": "A, B.1-B.3 and C.3; taxable years including October 1980; spouse allocation and published examples", + "sha256": "ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(5)(A), text as printed before Pub. 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The 2008 amendment note establishes only when the beneficiary exclusion begins.", + "precedence": 2, + "when": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2)" + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(b)(3)", + "quote": "The rental income from real estate you hold for investment or speculation and the deductions attributable to it are not counted in figuring your net earnings from self-employment.", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official 2024 edition", + "capture": "cfr_2024_20_4041082.xml", + "location": "404.1082(b)(3)", + "quote": "If you are a real estate dealer, but also hold real estate for investment or speculation in addition to real estate you hold for sale to customers, only the rental income from the real estate held for sale to customers and the deductions attributable to it are included in determining your net earnings from self-employment.", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "2008 amendment/effective-date notes for Public Law 110-246 section 15301", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(1), real estate dealer clause", + "quote": "unless such rentals are received in the course of a trade or business as a real estate dealer", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Before the 2008 beneficiary exclusion, no capture settles whether a Conservation Reserve payment is rental from real estate or trade-or-business income, so a payment refuses unless both readings agree (a real estate dealer's payment from real estate held for sale to customers). The window does not imply that the program existed in 1968.", + "effective_end": "2007-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_conservation_reserve", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "capture": "uscode_2008_42_411.html", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 2008; Effective Date of 2008 Amendment", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2008, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "capture": "uscode_2008_42_411.html", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 2008; Effective Date of 2008 Amendment", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46" + }, + "edition_year": 2008, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment" + ], + "scope": "Only the named amendment/effective-date note supplies historical comparison; section text printed in this edition is not asserted for the earlier or later rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "historical_amendment_notes", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(1)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2007 edition label", + "capture": "uscode_2007_42_411.html", + "location": "Section text as printed: 411(a)(1)", + "sha256": "701a5797aee86cb6ff994c589f353585d3e04a03e89b919f560f692cd2ff5d6a" + }, + "edition_year": 2007, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. 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L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "real_estate_dealer_status": "received in the course of a trade or business as a real estate dealer, from real estate the dealer holds for sale to customers" + } + }, + { + "case_id": "crp_payment_under_farm_arrangement", + "consequence": "deferred", + "defers_to": [ + "self_employment_farm_rental_participation" + ], + "description": "411(a)(1)'s proviso: the exclusion does not apply to income an owner or tenant derives under a production arrangement with material participation; the farm rental participation family decides. 411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\" (review r6 M-13).", + "overrides": [ + "crp_payment_to_beneficiary" + ], + "precedence": 2, + "when": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + } + }, + { + "case_id": "crp_payment_classification_open", + "consequence": "open", + "description": "The classification decides the outcome: rent is excluded (with its exceptions), business income is included. Ranked below crp_payment_under_farm_arrangement, whose farm-rental proviso decides an arrangement payment (review r6 M-2).", + "open_alternatives": [ + { + "description": "The payment is rent for land placed in the reserve: 411(a)(1) excludes it from net earnings, unless it is received in a real estate dealer's business or under the farm-rental proviso.", + "name": "rental_income_exclusion" + }, + { + "description": "The payment is income from the recipient's trade or business, such as farming, and enters net earnings under the base definition.", + "name": "trade_or_business_receipts" + } + ], + "open_reason": "CRP_CLASSIFICATION_UNVERIFIED: no capture settles whether a Conservation Reserve payment that 411(a)(1) does not name (before 2008, any such payment; from 2008, one to a recipient not receiving 402 or 423 benefits) is rental from real estate or income from the recipient's trade or business. The 2008 amendment note establishes only when the beneficiary exclusion begins.", + "precedence": 3, + "when": { + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423", + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears" + } + }, + { + "case_id": "crp_payment_to_beneficiary", + "consequence": "noncovered", + "description": "411(a)(1) excludes these payments with rentals from real estate.", + "precedence": 4, + "when": { + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423", + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. 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(a)(1) (Pub. 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As so amended, the substance of former section 1233(2) now appears in section 1233(a)(2), which is classified to section 3833(a)(2) of Title 16 .", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Exclude Conservation Reserve payments specified in 16 USC 3833(2) (from 2014-02-07, 3833(a)(2), where the References in Text note places former section 1233(2)) to individuals receiving 42 USC 402 or 423 benefits; payments after 2007 are the statutory effective condition.", + "effective_end": "2026-12-31", + "effective_start": "2008-01-01", + "family": "self_employment_conservation_reserve", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "Effective Date of 2008 Amendment note (Pub. 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L. 101-508 section 5123(b), as the 42 U.S.C. 411 Effective Date of 1990 Amendment note summarizes it: the amendment is \"applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990\".", + "timing_rule": "ordinary applicable 411 income computation", + "unread_trigger_facts": { + "amount": "The director fees the row times; the deeming rule sets no size condition.", + "employee_self_or_mixed": "Whether the person serves as an employee is se_ordinary_employee_1968_2026's question (411(c)(2)); this family only assigns director fees to a taxable year.", + "industry": "The 1987 provision and 403(f)(5)(E) speak of 'a director of a corporation' in any industry.", + "occupation": "The row has no cases: in every year of its window director fees are net earnings for some taxable year, so the director occupation changes timing only.", + "reporting_unit": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Section 411 no longer deems director fees received in the service year; they enter net earnings under the ordinary 411 computation; apply the other families." + }, + "rule_id": "se_director_timing_1991_2026", + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "industry", + "occupation", + "reporting_unit", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "not_employee_service", + "consequence": "deferred", + "defers_to": [ + "self_employment_base_definition" + ], + "description": "411(c)(2) concerns employee service only; the base definition decides.", + "precedence": 1, + "when": { + "employee_self_or_mixed": "not performed as an employee" + } + }, + { + "case_id": "adult_fixed_price_vendor", + "consequence": "deferred", + "defers_to": [ + "newspaper_service" + ], + "description": "411(c)(2)(A).", + "precedence": 2, + "when": { + "age": "18 or older", + "newspaper_service_arrangement": "410(a)(14)(B) fixed-price sale to ultimate consumers" + } + }, + { + "case_id": "sharefarmer", + "consequence": "deferred", + "defers_to": [ + "agricultural_share_service" + ], + "description": "411(c)(2)(B).", + "precedence": 3, + "when": { + "agricultural_share_arrangement": "410(a)(16) arrangement" + } + }, + { + "case_id": "us_citizen_foreign_government", + "consequence": "deferred", + "defers_to": [ + "foreign_government_service" + ], + "description": "411(c)(2)(C).", + "precedence": 4, + "when": { + "citizenship": "United States citizen", + "foreign_government_service": "410(a)(11) or (12) service", + "place_of_work": "United States" + } + }, + { + "case_id": "us_citizen_international_organization", + "consequence": "deferred", + "defers_to": [ + "international_organization_service" + ], + "description": "411(c)(2)(C), with the later 410(r) exception.", + "precedence": 5, + "when": { + "citizenship": "United States citizen", + "international_organization_service": "410(a)(15) service", + "place_of_work": "United States" + } + }, + { + "case_id": "ministry_or_order_duties", + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "411(c)(2)(D).", + "precedence": 6, + "when": { + "ministerial_service": "411(c)(4) service: ministry, or duties required by a religious order" + } + }, + { + "case_id": "fee_basis_state_local_position", + "consequence": "deferred", + "defers_to": [ + "self_employment_public_office" + ], + "description": "411(c)(2)(E).", + "precedence": 7, + "when": { + "government_level": "State or political subdivision", + "public_office_fee_basis": "position compensated solely on a fee basis and not covered by a section 418 agreement" + } + }, + { + "case_id": "small_boat_fishing", + "consequence": "deferred", + "defers_to": [ + "fishing_crew_share_service" + ], + "description": "411(c)(2)(F). Pub. L. 94-455 section 1207(f)(4)(A) applies the 411 amendment to taxable years ending after December 31, 1954, subject to subparagraph (B); the fishing family decides the arrangement.", + "precedence": 8, + "when": { + "fishing_catch_share_arrangement": "410(a)(20) catch-share service on a small boat" + } + }, + { + "case_id": "electing_church_employee", + "consequence": "deferred", + "defers_to": [ + "electing_church_employee_service" + ], + "description": "411(c)(2)(G).", + "precedence": 9, + "when": { + "church_employee_service": "410(a)(8)(B) service for an electing church or qualified church-controlled organization, from 1984" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 3121 (LII capture 2026-10-24, text and notes)", + "capture": "lii_26_3121.html", + "location": "Pub. L. 94-455 section 1207(f)(4)(A) effective-date note", + "quote": "shall apply to taxable years ending after December 31, 1954", + "sha256": "f18d8a59469a924b01e3c5d845b12455a0f33512981f828f9dd4d67d0b6f0304" + }, + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(c)(2)(A)-(G); 1968, 1976, 1984, 1994 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "noncovered", + "description": "Employee service is generally outside trade/business; apply the expressly enumerated historical exceptions before calling employee remuneration net earnings.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_employee_definition", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1968", + "1976", + "1984", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(c)(2); Amendments entries: 1968, 1976, 1984, 1994; Effective Date of 1994 Amendment; Effective Date of 1984 Amendment; Effective Date of 1968 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment", + "Effective Date of 1984 Amendment", + "Effective Date of 1968 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(c)(2)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1968", + "1976", + "1984", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(c)(2)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment", + "Effective Date of 1984 Amendment", + "Effective Date of 1968 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1968", + "1976", + "1984", + "1994" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(c)(2)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment", + "Effective Date of 1984 Amendment", + "Effective Date of 1968 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "exceptions_requiring_other_family": { + "cases": { + "adult_fixed_price_vendor": [ + "age", + "newspaper_service_arrangement" + ], + "electing_church_employee": [ + "church_employee_service" + ], + "fee_basis_state_local_position": [ + "government_level", + "public_office_fee_basis" + ], + "ministry_or_order_duties": [ + "ministerial_service" + ], + "sharefarmer": [ + "agricultural_share_arrangement" + ], + "small_boat_fishing": [ + "fishing_catch_share_arrangement" + ], + "us_citizen_foreign_government": [ + "citizenship", + "place_of_work", + "foreign_government_service" + ], + "us_citizen_international_organization": [ + "citizenship", + "place_of_work", + "international_organization_service" + ] + } + }, + "general_rule": { + "not_a_coverage_condition": "Names 411(c)(2)'s exclusion of an employee's service from self-employment, which the row's residual applies; the cases are its exceptions." + }, + "scope_note": { + "not_a_coverage_condition": "States how the row is drafted, not a condition: the only exception whose start this row dates itself, 411(c)(2)(G) (service performed after December 31, 1983, per the Pub. L. 98-369 section 2603(e) note), carries 'from 1984' in electing_church_employee's text, and the other exceptions defer to families whose dated rows decide the years." + } + }, + "deferral_exceptions": { + "small_boat_fishing": [ + { + "reason": "The fishing family's 1968-1988 row is open (the applicability of Pub. L. 99-272 section 13303(c)(2), as corrected, is unverified), so the deferral refuses there.", + "target": "fishing_crew_share_service", + "years": [ + 1968, + 1988 + ] + } + ] + }, + "exceptions_requiring_other_family": [ + "410(a)(14)(B) service at age 18 or older", + "410(a)(16) service", + "410(a)(11), (12), (15) domestic US citizen service, with the later 410(r) exception", + "Ministerial/religious 411(c)(4) service", + "State/local sole-fee uncovered position", + "Small-boat fishing under 410(a)(20), for taxable years ending after December 31, 1954 (Pub. L. 94-455 section 1207(f)(4)(A))", + "Electing church under 410(a)(8)(B) from 1984" + ], + "general_rule": "employee_service_excluded_under_411(c)(2)", + "scope_note": "This row supplies general rule; it does not backcast any enumerated exception into years before its own effective law." + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "noncovered", + "description": "Other employee service is not a trade or business (411(c)(2))." + }, + "rule_id": "se_ordinary_employee_1968_2026", + "trigger_facts": [ + "age", + "agricultural_share_arrangement", + "church_employee_service", + "citizenship", + "employee_self_or_mixed", + "fishing_catch_share_arrangement", + "foreign_government_service", + "government_level", + "international_organization_service", + "ministerial_service", + "newspaper_service_arrangement", + "place_of_work", + "public_office_fee_basis" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "real_estate_dealer_rentals", + "consequence": "covered", + "description": "411(a)(1) excludes rentals \"unless such rentals are received in the course of a trade or business as a real estate dealer\", and the farm proviso only lifts that exclusion, so neither a missing participation term nor missing participation excludes these rentals. The text names real estate held for sale to customers, which both readings of case dealer_investment_holdings_before_1996 put in the dealer business; a dealer's investment or speculative holdings take that case. Apply the other families.", + "overrides": [ + "no_actual_material_participation", + "arrangement_lacks_participation_term" + ], + "precedence": 1, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers" + } + }, + { + "case_id": "participation_under_required_arrangement", + "consequence": "covered", + "description": "Before 1974 the services of an employee or agent count as the owner's or tenant's; apply the other families.", + "precedence": 2, + "when": { + "material_participation": "material participation by the owner or tenant, counting services an employee or agent performed for that person", + "rental_arrangement_requires_material_participation": true + } + }, + { + "case_id": "dealer_investment_holdings_before_1996", + "consequence": "open", + "description": "The same open question as se_rental_income_1968_1996 case dealer_investment_or_speculative_holdings and se_material_participation_1974_2026 case dealer_investment_holdings_before_1996; every taxable year this row reaches begins before 1996-04-01, so the case needs no date condition. Ranked below the covered participation case, where both readings include the rentals (before 1974 counting an employee's or agent's services), and above the two noncovered cases, where the readings disagree.", + "open_alternatives": [ + { + "description": "Treat these rentals as a non-dealer's: they stay excluded unless the farm-rental participation conditions hold, as 20 CFR 404.1082(b)(3) (April 1, 1996 edition) provides.", + "name": "apply_1996_holdings_rule" + }, + { + "description": "Include them when received in the course of the dealer's trade or business, reading 411(a)(1) without the later regulatory split.", + "name": "statutory_dealer_text_only" + } + ], + "open_reason": "RENTAL_DEALER_HOLDINGS_RULE_UNVERIFIED: 411(a)(1) keeps rentals received in the course of a trade or business as a real estate dealer; the rule that a dealer's investment or speculative holdings stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3). Where the farm-rental participation conditions fail, the two readings disagree.", + "precedence": 3, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation" + } + }, + { + "case_id": "no_actual_material_participation", + "consequence": "noncovered", + "description": "The farm rental stays excluded.", + "precedence": 4, + "when": { + "material_participation": "no material participation by the owner or tenant, counting services an employee or agent performed for that person" + } + }, + { + "case_id": "arrangement_lacks_participation_term", + "consequence": "noncovered", + "description": "The farm rental exception requires an arrangement that provides for material participation.", + "precedence": 5, + "when": { + "rental_arrangement_requires_material_participation": false + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(b)(3)", + "quote": "The rental income from real estate you hold for investment or speculation and the deductions attributable to it are not counted in figuring your net earnings from self-employment.", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1053(c)(5), final 1975 regulation", + "capture": "federal_register_1975_07_10_extract.pdf", + "location": "40 FR 29071-29072; published 1975-07-10; original PDF pages 13-14, extract pages 2-3", + "sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b" + }, + { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + }, + { + "authority": "Public Law 93-368", + "capture": "govinfo_statute88_pg420.pdf", + "location": "section 10(a)-(c), 88 Stat 422", + "sha256": "57ff96fd32a3860873d19dbcbb4f910cd059cdddd645d419d482baa39fb61e6c" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1974 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(a)(1)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(1), real estate dealer clause", + "quote": "unless such rentals are received in the course of a trade or business as a real estate dealer", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "open", + "description": "Farm rental income is excluded unless the rental arrangement provides for material participation and the owner or tenant actually participates materially. For taxable years ending after 1955 and beginning before 1974, services performed by an employee or agent count as services of the owner or tenant; an agent may also enter the rental arrangement on that person\u2019s behalf. Rentals a real estate dealer receives in that business from real estate held for sale to customers are not excluded (411(a)(1)); for a dealer's investment or speculative holdings the captures settle the rule only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3), so they are open here.", + "effective_end": "1973-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_farm_rental_participation", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "actual_material_participation_required": true, + "agent_entered_arrangement_counts_for_owner": true, + "agent_or_employee_services_count_for_owner_participation": true, + "arrangement_requires_material_participation": true, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1974" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 1974; Effective Date of 1974 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 93-368", + "capture": "govinfo_statute88_pg420.pdf", + "location": "section 10(a)-(c), 88 Stat 422", + "sha256": "57ff96fd32a3860873d19dbcbb4f910cd059cdddd645d419d482baa39fb61e6c" + }, + { + "authority": "20 CFR 404.1053(c)(5), final 1975 regulation", + "capture": "federal_register_1975_07_10_extract.pdf", + "location": "40 FR 29071-29072; published 1975-07-10; original PDF pages 13-14, extract pages 2-3", + "sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b" + }, + { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + } + ], + "condition_cases": { + "actual_material_participation_required": { + "cases": { + "no_actual_material_participation": [ + "material_participation" + ], + "participation_under_required_arrangement": [ + "material_participation" + ] + } + }, + "arrangement_requires_material_participation": { + "cases": { + "arrangement_lacks_participation_term": [ + "rental_arrangement_requires_material_participation" + ], + "participation_under_required_arrangement": [ + "rental_arrangement_requires_material_participation" + ] + } + }, + "covered_rental_conditions": { + "cases": { + "participation_under_required_arrangement": [ + "rental_arrangement_requires_material_participation", + "material_participation" + ] + } + }, + "default_rental_treatment": { + "not_a_coverage_condition": "Names 411(a)(1)'s exclusion of rentals, which applies where no participation case holds; the rental family applies it." + }, + "real_estate_dealer_exception": { + "cases": { + "dealer_investment_holdings_before_1996": [ + "real_estate_dealer_status" + ], + "real_estate_dealer_rentals": [ + "real_estate_dealer_status" + ] + } + } + }, + "covered_rental_conditions": [ + "arrangement calls for agricultural or horticultural production by the other person", + "arrangement provides owner/tenant material participation in production or management", + "actual material participation, including services performed by employee or agent" + ], + "default_rental_treatment": "excluded from net earnings", + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 93-368 section 10(c), quoted in the 42 U.S.C. 411 notes: the amendments \"shall apply with respect to taxable years beginning after December 31, 1973\".", + "real_estate_dealer_exception": "Rentals received in the course of a real-estate-dealer trade or business from real estate held for sale to customers are not excluded; a dealer's investment or speculative holdings are open (case dealer_investment_holdings_before_1996).", + "taxable_year_condition": { + "taxable_year_begins_before": "1974-01-01", + "taxable_year_ends_after": "1955-12-31" + }, + "transition_after_1973": { + "agent_entered_arrangement_counts_for_owner": true, + "agent_or_employee_services_count_for_owner_participation": false, + "authority": "Public Law 93-368 section 10; 20 CFR 404.1053(c)(5), final 1975 regulation", + "taxable_year_begins_after": "1973-12-31" + }, + "unread_trigger_facts": { + "agent_or_employee_participation": "Folded into material_participation's texts, which count 'services an employee or agent performed for that person' (40 FR 29072, 404.1053(c)(5)(i)).", + "agricultural_service": "The arrangement for another to produce agricultural or horticultural commodities is carried by the deferring cases' rental_income text (se_rental_income_* farm_rental_arrangement, se_conservation_reserve_2008_2026 crp_payment_under_farm_arrangement) and by the statutory meaning of rental_arrangement_requires_material_participation (participation 'in the production ... of such agricultural or horticultural commodities').", + "amount": "The amount the row classifies; no rule in the row's sources turns on its size.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it. (taxable years beginning before 1974). Every such year begins before 1996-04-01, so case dealer_investment_holdings_before_1996 carries no date condition, unlike the 1974 row's." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "open", + "description": "Establish actual participation and the arrangement requirement from the trigger facts; no residual coverage is chosen when their cases cannot decide." + }, + "rule_id": "se_material_participation_1968_1973", + "trigger_facts": [ + "agent_or_employee_participation", + "agricultural_service", + "amount", + "material_participation", + "real_estate_dealer_status", + "rental_arrangement_requires_material_participation", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "real_estate_dealer_rentals", + "consequence": "covered", + "description": "411(a)(1) excludes rentals \"unless such rentals are received in the course of a trade or business as a real estate dealer\", and the farm proviso only lifts that exclusion, so neither a missing participation term nor missing participation excludes these rentals. 20 CFR 404.1082(b)(3) (1996 and 2024 editions) counts \"only the rental income from the real estate held for sale to customers\". Apply the other families.", + "overrides": [ + "no_actual_material_participation", + "arrangement_lacks_participation_term" + ], + "precedence": 1, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers" + } + }, + { + "case_id": "participation_under_required_arrangement", + "consequence": "covered", + "description": "The owner actually materially participates under the required arrangement; apply other applicable rules.", + "precedence": 2, + "when": { + "material_participation": true, + "rental_arrangement_requires_material_participation": true + } + }, + { + "case_id": "dealer_investment_holdings_before_1996", + "consequence": "open", + "description": "The same open question as se_rental_income_1968_1996 case dealer_investment_or_speculative_holdings, on this family's taxable-year axis. Ranked below the covered participation case, where both readings include the rentals. From taxable years beginning on or after 1996-04-01 the captured regulation settles it, and the participation cases decide.", + "open_alternatives": [ + { + "description": "Treat these rentals as a non-dealer's: they stay excluded unless the farm-rental participation conditions hold, as 20 CFR 404.1082(b)(3) (April 1, 1996 edition) provides.", + "name": "apply_1996_holdings_rule" + }, + { + "description": "Include them when received in the course of the dealer's trade or business, reading 411(a)(1) without the later regulatory split.", + "name": "statutory_dealer_text_only" + } + ], + "open_reason": "RENTAL_DEALER_HOLDINGS_RULE_UNVERIFIED: 411(a)(1) keeps rentals received in the course of a trade or business as a real estate dealer; the rule that a dealer's investment or speculative holdings stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3). Where the farm-rental participation conditions fail, the two readings disagree.", + "precedence": 3, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning before 1996-04-01" + } + }, + { + "case_id": "no_actual_material_participation", + "consequence": "noncovered", + "description": "The owner does not materially participate; agent activity alone is not attributable after 1973.", + "precedence": 4, + "when": { + "material_participation": false + } + }, + { + "case_id": "arrangement_lacks_participation_term", + "consequence": "noncovered", + "description": "The agricultural rental exception requires an arrangement that provides for material participation.", + "precedence": 5, + "when": { + "rental_arrangement_requires_material_participation": false + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(b)(3)", + "quote": "The rental income from real estate you hold for investment or speculation and the deductions attributable to it are not counted in figuring your net earnings from self-employment.", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official 2024 edition", + "capture": "cfr_2024_20_4041082.xml", + "location": "404.1082(b)(3)", + "quote": "If you are a real estate dealer, but also hold real estate for investment or speculation in addition to real estate you hold for sale to customers, only the rental income from the real estate held for sale to customers and the deductions attributable to it are included in determining your net earnings from self-employment.", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455" + }, + { + "authority": "20 CFR 404.1053(c)(5), final 1975 regulation", + "capture": "federal_register_1975_07_10_extract.pdf", + "location": "40 FR 29071-29072; published 1975-07-10; original PDF pages 13-14, extract pages 2-3", + "sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b" + }, + { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(1), real estate dealer clause", + "quote": "unless such rentals are received in the course of a trade or business as a real estate dealer", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(1); 1974 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "open", + "description": "Agricultural rental receipts enter net earnings when the arrangement requires material participation and the owner or tenant materially participates; determine participation without activities of an agent. Rentals a real estate dealer receives in that business from real estate held for sale to customers are not excluded (411(a)(1)); for a dealer's investment or speculative holdings the captures settle the rule only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3).", + "effective_end": "2026-12-31", + "effective_start": "1974-01-01", + "family": "self_employment_farm_rental_participation", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agent_activities_count": false, + "agent_entered_arrangement_counts_for_owner": true, + "aggregation_unit": "other_net_earnings", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1974" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 1974; Effective Date of 1974 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "20 CFR 404.1053(c)(5), final 1975 regulation", + "capture": "federal_register_1975_07_10_extract.pdf", + "location": "40 FR 29071-29072; published 1975-07-10; original PDF pages 13-14, extract pages 2-3", + "sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b" + }, + { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1974" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(1)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1974" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(1)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "real_estate_dealer_exception": { + "cases": { + "dealer_investment_holdings_before_1996": [ + "real_estate_dealer_status", + "taxable_year_start" + ], + "real_estate_dealer_rentals": [ + "real_estate_dealer_status" + ] + } + }, + "required_conditions": { + "cases": { + "participation_under_required_arrangement": [ + "material_participation", + "rental_arrangement_requires_material_participation" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 93-368 section 10(c), quoted in the 42 U.S.C. 411 notes: the amendments \"shall apply with respect to taxable years beginning after December 31, 1973\".", + "real_estate_dealer_exception": "Rentals received in the course of a real-estate-dealer trade or business from real estate held for sale to customers are not excluded; a dealer's investment or speculative holdings are open for taxable years beginning before 1996-04-01 and follow the farm-rental participation conditions after.", + "required_conditions": [ + "arrangement provides agricultural/horticultural production by another individual", + "arrangement provides material participation by owner/tenant", + "owner/tenant materially participates" + ], + "unread_trigger_facts": { + "agricultural_service": "The arrangement for another to produce agricultural or horticultural commodities is carried by the deferring cases' rental_income text (se_rental_income_* farm_rental_arrangement, se_conservation_reserve_2008_2026 crp_payment_under_farm_arrangement) and by the statutory meaning of rental_arrangement_requires_material_participation (participation 'in the production ... of such agricultural or horticultural commodities').", + "amount": "The amount the row classifies; no rule in the row's sources turns on its size." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "open", + "description": "Establish actual participation and the arrangement requirement from the trigger facts; no residual coverage is chosen when their cases cannot decide." + }, + "rule_id": "se_material_participation_1974_2026", + "trigger_facts": [ + "agricultural_service", + "amount", + "material_participation", + "real_estate_dealer_status", + "rental_arrangement_requires_material_participation", + "taxable_year_start" + ], + "worked_examples": [ + { + "calculation": "farm_agent", + "citation": { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + }, + "example_id": "cfr1975_farm_agent_example_5", + "expected_rule_id": "se_material_participation_1974_2026", + "income_year": 1974, + "income_year_basis": "regulation_effective_taxable_year", + "published_inputs": { + "agent_participates": true, + "owner_personally_participates": false + }, + "published_outputs": { + "rental_income_included_in_nese": false + }, + "source_edition_year": 1975, + "source_passage": "Example 5. J owned a farm several miles from the town in which he lived. He rented the farm to K under an ar\u00ad rangement which contemplated J\u2019s mate\u00ad rial participation in the management of production of wheat. J furnished one- half the seed and fertilizer and all the farm equipment and livestock. He em\u00ad ployed H to perform all the services in advising, consulting, and inspecting which were contemplated by the arrange\u00ad ment, effective with taxable years begin\u00ad ning after December 31, 1973. J is not materially participating in the manage\u00ad ment of production of wheat by K. The work done by J\u2019s employee, H, is not attributable to J in determining the ex\u00ad tent of J\u2019s participation. J\u2019s rental in\u00ad come from the arrangement is not to be included in computing his net earn\u00ad ings from self-employment." + }, + { + "calculation": "farm_agent", + "citation": { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + }, + "example_id": "cfr1975_farm_agent_example_6", + "expected_rule_id": "se_material_participation_1974_2026", + "income_year": 1974, + "income_year_basis": "regulation_effective_taxable_year", + "published_inputs": { + "agent_participates": true, + "owner_personally_participates": false + }, + "published_outputs": { + "rental_income_included_in_nese": false + }, + "source_edition_year": 1975, + "source_passage": "Example 6. Assume the same facts as in the previous example except that J appointed the X Bank as his agent to enter into the rental arrangement with K and to perform the services which were contemplated by the arrangement, ef\u00ad fective with taxable years beginning after December 31, 1973. J is not materially participating in the management of pro\u00ad duction of wheat by K because the work done by X Bank is not attributable to J in determining the extent of J\u2019s par\u00ad ticipation. J\u2019s rental income from the arrangement would not be included in computing his net earnings from self- employment." + } + ] + }, + { + "cases": [], + "citations": [ + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 124(a), (c), 86 Stat 1357", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "1972 amendment/effective-date notes for Public Law 92-603 section 124(a), (c)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": null, + "description": "The general 411(a)(10) override was added for years after 1972; the earlier underlying foreign-income exclusion history is not reconstructed.", + "effective_end": "1972-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_foreign_911_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [ + { + "description": "Requires contemporaneous 911 and applicable 411 text; no current override is backcast.", + "name": "underlying_historical_income_tax_rule" + }, + { + "description": "Apply the separately dated clergy gross-concept family when ministerial facts are present.", + "name": "clergy_specific_rule" + } + ], + "open_reason": "FOREIGN_911_PRE1973_HISTORY_UNVERIFIED: the general override begins only after 1972; earlier underlying 911 text has not been obtained.", + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 124(a), (c), 86 Stat 1357", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(10)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 124, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "general_411a10_override_not_yet_added": true, + "named_options": [ + { + "explanation": "Requires contemporaneous 911 and applicable 411 text; no current override is backcast.", + "name": "underlying_historical_income_tax_rule" + }, + { + "explanation": "Apply the separately dated clergy gross-concept family when ministerial facts are present.", + "name": "clergy_specific_rule" + } + ], + "unread_trigger_facts": { + "citizenship": "The row is open (no cases); it refuses whatever this fact says.", + "country_of_residence": "The row is open (no cases); it refuses whatever this fact says.", + "foreign_earned_income_exclusion": "The row is open (no cases); it refuses whatever this fact says.", + "residence_period": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year_start": "The row is open (no cases); it refuses whatever this fact says.", + "trade_or_business": "The row is open (no cases); it refuses whatever this fact says." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + }, + "rule_id": "se_foreign_income_1968_1972_open", + "trigger_facts": [ + "citizenship", + "country_of_residence", + "foreign_earned_income_exclusion", + "residence_period", + "taxable_year", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "us_resident_entire_taxable_year", + "consequence": "covered", + "description": "Public Law 92-603 section 124(a): the 911(a)(2) exclusion does not apply.", + "precedence": 1, + "when": { + "residence_period": "resident of the United States during the entire taxable year" + } + } + ], + "citations": [ + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 124(a), (c), 86 Stat 1357", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "1972 amendment and effective-date notes; 1983 note quotes the prior whole-year-resident clause", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "open", + "description": "For an individual resident of the United States during the entire taxable year, disregard the former 911(a)(2) exclusion in computing NESE.", + "effective_end": "1981-12-31", + "effective_start": "1973-01-01", + "family": "self_employment_foreign_911_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 124(a), (c), 86 Stat 1357", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(10)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976 + ] + } + ], + "condition_cases": { + "income_tax_exclusion_disregarded": { + "cases": { + "us_resident_entire_taxable_year": [ + "residence_period" + ] + } + }, + "individual_condition": { + "cases": { + "us_resident_entire_taxable_year": [ + "residence_period" + ] + } + }, + "nonresident_reading": { + "not_a_coverage_condition": "An unverified candidate reading, recorded with its status; no case or residual applies it." + }, + "scope": { + "not_a_coverage_condition": "Restates the residual: Pub. L. 92-603 section 124 disregards 911(a)(2) only \"In the case of an individual who has been a resident of the United States during the entire taxable year\" and says nothing for anyone else, so for a person who fails that condition the residual returns open." + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 124, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "effective_taxable_year_begin_after": "1972-12-31", + "income_tax_exclusion_disregarded": "historical 26 USC 911(a)(2)", + "individual_condition": "Resident of the United States during the entire taxable year", + "nonresident_reading": { + "candidate": "411(a) starts from subtitle A gross income, so a 911 exclusion this clause does not override would keep the excluded amount out of net earnings.", + "status": "not verified: the 1973-1981 text of the 411(a) gross-income clause is not captured" + }, + "scope": "Only the specified override; no conclusion for a person who fails the residency condition.", + "unread_trigger_facts": { + "citizenship": "Pub. L. 92-603 section 124(a) conditions on residence in the United States during the entire taxable year, not on citizenship.", + "country_of_residence": "residence_period carries section 124's only condition; the foreign country plays no role.", + "foreign_earned_income_exclusion": "The case covers a whole-year United States resident whether or not 911(a)(2) was claimed (with no exclusion there is nothing to disregard); whether such a person could hold a 911(a)(1) exclusion cannot be checked because no capture holds the 1973-1981 text of section 911.", + "taxable_year": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it.", + "trade_or_business": "Whether the business is the person's own trade or business is the base definition's question (se_base_definition_1968_2026); this row's rule does not depend on it." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "open", + "description": "Section 124 says nothing for anyone else. The candidate reading in parameters.nonresident_reading is recorded but not chosen." + }, + "rule_id": "se_foreign_income_1973_1981", + "trigger_facts": [ + "citizenship", + "country_of_residence", + "foreign_earned_income_exclusion", + "residence_period", + "taxable_year", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 323(b)(2)(B), (c)(2), 97 Stat 121", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "effective-date note", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": null, + "description": "For an individual described in historical 911(d)(1)(B), the transitional rule disregards 911(a)(1); the qualifier is retained as an explicit historical dependency.", + "effective_end": "1983-12-31", + "effective_start": "1982-01-01", + "family": "self_employment_foreign_911_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [ + { + "description": "Apply the override if contemporaneous section 911(d)(1)(B) establishes the required qualification.", + "name": "qualifying_foreign_resident_override" + }, + { + "description": "Retain the underlying historical income-tax treatment when the special qualification is not established.", + "name": "historical_qualification_not_established" + } + ], + "open_reason": "FOREIGN_911_1982_1983_QUALIFIER_UNVERIFIED: the amending act is obtained but the contemporaneous 911(d)(1)(B) definition has not been independently verified.", + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 323(b)(2)(B), (c)(2), 97 Stat 121", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(10)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982 + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 98-21 section 323(b)(2)(B), as the 42 U.S.C. 411 notes summarize it, \"is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984\".", + "effective_taxable_year_begin_after": "1981-12-31", + "effective_taxable_year_begin_before": "1984-01-01", + "historical_qualifying_definition": "Not independently reconstructed; do not replace it with a current-law definition.", + "income_tax_exclusion_disregarded": "26 USC 911(a)(1)", + "individual_condition": "Individual described in historical 26 USC 911(d)(1)(B)", + "unread_trigger_facts": { + "citizenship": "The row is open (no cases); it refuses whatever this fact says.", + "country_of_residence": "The row is open (no cases); it refuses whatever this fact says.", + "foreign_earned_income_exclusion": "The row is open (no cases); it refuses whatever this fact says.", + "residence_period": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year_start": "The row is open (no cases); it refuses whatever this fact says.", + "trade_or_business": "The row is open (no cases); it refuses whatever this fact says." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + }, + "rule_id": "se_foreign_income_1982_1983", + "trigger_facts": [ + "citizenship", + "country_of_residence", + "foreign_earned_income_exclusion", + "residence_period", + "taxable_year", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 323(b)(2)(A), (c)(2), 97 Stat 121", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(10) and 1983 effective-date notes", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "The 911(a)(1) foreign-earned-income exclusion is disregarded in computing NESE from taxable years beginning after 1983.", + "effective_end": "2026-12-31", + "effective_start": "1984-01-01", + "family": "self_employment_foreign_911_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "boundary_clause": { + "citation": { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "Effective and Termination Dates of 1983 Amendment note (Pub. L. 98-21 section 323(c)(2))", + "quote": "Amendment by section 323(b)(2)(A) of Pub. L. 98\u201321 applicable to taxable years beginning after Dec. 31, 1983", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "capture": "govinfo_statute97_pg65_extract.pdf", + "location": "section 323(b)(2)(A), (c)(2), 97 Stat 121", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(10)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(10)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(10)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(10)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(10)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "income_tax_exclusion_disregarded": { + "not_a_coverage_condition": "Names the exclusion the covered residual disregards: 411(a)(10) reads \"The exclusion from gross income provided by section 911(a)(1) ... shall not apply\" with no condition, so every individual's 911(a)(1) amount stays in net earnings." + }, + "scope": { + "not_a_coverage_condition": "Names questions other families decide: citizenship and residence through self_employment_nonresident_alien, which reads 411(b)'s nonresident-alien clause and its section 433 agreement exception (case section_433_agreement), and service coverage through the service families. The row's sources state other agreement rules too: 411(c)(1) and (c)(2)(E), for State or local fee-basis positions not covered by a section 418 agreement (se_public_office_1968_2026 case state_local_fee_basis_office, se_ordinary_employee_1968_2026 case fee_basis_state_local_position); and in the Pub. L. 98-21 extract, section 322 (service designated as employment under a section 233 agreement, and the 211(b) and 1402(b) nonresident-alien exceptions), section 325 (218(o)) and section 326 (233(e)(2)). None of them conditions 411(a)(10), which disregards the 911(a)(1) exclusion with no condition." + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 98-21 section 323(c)(2), as the 42 U.S.C. 411 notes summarize it, makes the section 323(b)(2)(A) amendment \"applicable to taxable years beginning after Dec. 31, 1983\".", + "effective_taxable_year_begin_after": "1983-12-31", + "income_tax_exclusion_disregarded": "26 USC 911(a)(1)", + "scope": "NESE computation override; citizenship, residency, service coverage and any agreement rules remain separate facts.", + "unread_trigger_facts": { + "citizenship": "411(a)(10) disregards the 911(a)(1) exclusion for every individual, with no citizenship condition; se_nonresident_alien_1983_2026 reads 411(b)'s nonresident-alien clause.", + "country_of_residence": "411(a)(10) has no residence condition after 1983.", + "foreign_earned_income_exclusion": "The amount 411(a)(10) puts back into net earnings; it is the subject of the rule, not a condition of it.", + "residence_period": "The whole-year-resident condition of the 1972 text ended for taxable years beginning after 1983 (Pub. L. 98-21 section 323(b)(2)(A), (c)(2)).", + "taxable_year": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it.", + "trade_or_business": "Whether the business is the person's own trade or business is the base definition's question (se_base_definition_1968_2026); this row's rule does not depend on it." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "The 911(a)(1) exclusion is disregarded in computing net earnings, so foreign earned income stays in; apply the other families." + }, + "rule_id": "se_foreign_income_1984_2026", + "trigger_facts": [ + "citizenship", + "country_of_residence", + "foreign_earned_income_exclusion", + "residence_period", + "taxable_year", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "26 USC 162, official 2024 United States Code section granule", + "capture": "uscode_2024_26_162.html", + "location": "162(l)(4); Public Law 99-514 section 1161 effective date; Public Law 100-647 section 1011B(b) technical correction and section 1019(a)", + "sha256": "3a126484e15aa01bd376f193754f2fa5f107aeb2da4d25b839b29358d8f0524a" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(15); 1988 addition, 1990 renumbering and 2004 reference correction; section 1019(a) retroactivity", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": null, + "description": "The special self-employed health-insurance deduction was added for taxable years after 1986; earlier treatment is not inferred from the later named deduction.", + "effective_end": "1986-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_health_insurance_deduction", + "identification_class": "awaiting_ce2", + "open_alternatives": [ + { + "description": "Determine whether the payment qualified under a contemporaneous general business deduction.", + "name": "general_business_deduction" + }, + { + "description": "Determine whether the payment remained a nondeductible personal expense under contemporaneous law.", + "name": "personal_expense" + } + ], + "open_reason": "HEALTH_INSURANCE_PRE1987_HISTORY_UNVERIFIED: the later 162(l)/(m) provision has a verified 1987 start, but earlier treatment under other provisions is not fully reconstructed.", + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1988", + "1990", + "2004" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "capture": "uscode_2004_42_411.html", + "location": "Historical comparison only, related to 411(a)(15); Amendments entries: 1988, 1990, 2004; Effective Date of 2004 Amendment; Effective Date of 1990 Amendment; Effective Date of 1988 Amendment", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2004, + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1990 Amendment", + "Effective Date of 1988 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(15)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "exclusion_411_j_in_force": { + "cases": { + "qualifying_termination_payment_before_1998": [ + "insurance_sales_termination_payment" + ] + } + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 105-34 section 922, as the 42 U.S.C. 411 notes summarize it, is \"applicable to payments after Dec. 31, 1997\".", + "exclusion_411_j_in_force": false, + "unread_trigger_facts": { + "amount": "the payment the open case or the residual classifies; 411(j) sets no dollar threshold" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No case holds: the payment is not one 411(j) describes (an amount from an insurance company for the individual's services as its insurance salesman that meets 411(j)'s four conditions), so neither reading excludes it in this family; apply the other families." + }, + "rule_id": "se_insurance_termination_1968_1997", + "trigger_facts": [ + "amount", + "insurance_sales_termination_payment" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "qualifying_termination_payment", + "consequence": "noncovered", + "description": "411(j) lead-in and (1)-(4): an amount received \"from an insurance company on account of services performed by such individual as an insurance salesman for such company\", with a covenant \"not to compete against such company which applies to at least the 1-year period beginning on the date of such termination\", whose amount does not depend on length of service \"(without regard to whether eligibility for payment depends on length of service)\".", + "precedence": 1, + "when": { + "insurance_sales_termination_payment": "received from an insurance company on account of services the individual performed as an insurance salesman for that company, after the individual's agreement to perform those services for the company ends; no services for the company after that termination and before the close of the taxable year; a covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination; and an amount that depends primarily on policies sold by or credited to the individual's account during the agreement's last year, or on how long those policies remain in force after termination, or both, and does not depend to any extent on length of service or overall earnings from services for the company (whether or not eligibility for the payment depends on length of service)" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(j)(1)-(4); 1997 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(j)(3)", + "quote": "(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(j)(4)(B)", + "quote": "(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(j), lead-in", + "quote": "any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if\u2014", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "deferred", + "description": "Exclude insurance-sales termination payments when every condition in 411(j) is established.", + "effective_end": "2026-12-31", + "effective_start": "1998-01-01", + "family": "self_employment_insurance_termination", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1997" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1997 edition label", + "capture": "uscode_1997_42_411.html", + "location": "Historical comparison only, related to 411(j); Amendments entries: 1997; Effective Date of 1997 Amendment", + "sha256": "a88f64af261326670d0051b68368c1798c1f69ced7fd079694d4e92e6b3c8cf9" + }, + "edition_year": 1997, + "historical_note_headings_verified_present": [ + "Effective Date of 1997 Amendment" + ], + "scope": "Only the named amendment/effective-date note supplies historical comparison; section text printed in this edition is not asserted for the earlier or later rule window.", + "section": 411, + "section_references_verified_present": [ + "411(j)" + ], + "support_kind": "historical_amendment_notes", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1997" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2000 edition label", + "capture": "uscode_2000_42_411.html", + "location": "Section text as printed: 411(j)", + "sha256": "624df0c3d2503f3038cb5befe7cc877738e77d18d0814ee9282573a3987d221c" + }, + "edition_year": 2000, + "historical_note_headings_verified_present": [ + "Effective Date of 1997 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(j)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1997" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(j)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1997 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(j)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "exclusion_411_j_in_force": { + "cases": { + "qualifying_termination_payment": [ + "insurance_sales_termination_payment" + ] + } + }, + "required_conditions": { + "cases": { + "qualifying_termination_payment": [ + "insurance_sales_termination_payment" + ] + } + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 105-34 section 922, as the 42 U.S.C. 411 notes summarize it, is \"applicable to payments after Dec. 31, 1997\".", + "exclusion_411_j_in_force": true, + "required_conditions": [ + "payment received from an insurance company on account of services the individual performed as an insurance salesman for that company", + "payment after termination of company services agreement", + "no services for company after termination and before end of taxable year", + "covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination", + "payment depends primarily on last-year policies or persistency", + "payment amount does not depend to any extent on length of service or overall company-service earnings, without regard to whether eligibility for payment depends on length of service" + ], + "unread_trigger_facts": { + "amount": "the payment the case or the residual classifies; 411(j) sets no dollar threshold" + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "No source giving a quantitative bound for the exclusion population was located; guidance and legal cases establish rules but do not bound prevalence.", + "searches": [ + "domains:irs.gov, secure.ssa.gov | \"insurance\" \"termination payments\" \"self-employment\" prevalence statistics" + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "deferred", + "defers_to": [ + "self_employment_base_definition" + ], + "description": "411(j) only says what subsection (a) does not include; when a condition fails, the base definition decides." + }, + "rule_id": "se_insurance_termination_1998_2026", + "trigger_facts": [ + "amount", + "insurance_sales_termination_payment" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1977 amendment note adding 411(a)(11), later redesignated (12); effective date of 1977 amendment", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "The special statutory exclusion of a limited partner distributive share had not yet taken effect.", + "effective_end": "1977-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_limited_partner", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1977" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(12); Amendments entries: 1977; Effective Date of 1977 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1977 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(12)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ] + } + ], + "condition_cases": { + "special_limited_partner_exclusion": { + "not_a_coverage_condition": "Records history: Pub. L. 95-216 section 313(c) applies the limited-partner exclusion (then 411(a)(11)) 'with respect to taxable years beginning after December 31, 1977'; the residual already includes the distributive share under the ordinary partnership rule." + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 95-216 section 313, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1977\".", + "ordinary_partnership_income_rule": "411(a) introductory sentence", + "special_limited_partner_exclusion": false, + "unread_trigger_facts": { + "amount": "the share the residual passes to the other families; no threshold in this row", + "employee_self_or_mixed": "the base definition reads it; 411(a)(12) did not yet exist", + "partnership_status": "no limited-partner exclusion exists before taxable years beginning after 1977-12-31 (Pub. L. 95-216 section 313(c)); the residual includes every partner's share under the ordinary rule", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No limited-partner exclusion yet: a limited partner's distributive share enters net earnings under the ordinary partnership rules; apply the other families." + }, + "rule_id": "se_limited_partner_1968_1977", + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "partnership_status", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "guaranteed_payment_for_services", + "consequence": "covered", + "description": "411(a)(12) excepts guaranteed payments \"for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services\"; a part not so established is case guaranteed_payment_not_for_services.", + "overrides": [ + "limited_partner_distributive_share" + ], + "precedence": 1, + "when": { + "partnership_status": "707(c) guaranteed payment to a limited partner, or the part of one, for services actually rendered to or on behalf of the partnership, to the extent established to be in the nature of remuneration for those services" + } + }, + { + "case_id": "guaranteed_payment_not_for_services", + "consequence": "noncovered", + "description": "411(a)(12) excludes a limited partner's distributive share \"other than guaranteed payments described in section 707(c) ... for services actually rendered ... to the extent that those payments are established to be in the nature of remuneration for those services\"; the rest of a 707(c) payment stays inside the exclusion.", + "precedence": 2, + "when": { + "partnership_status": "707(c) guaranteed payment to a limited partner, or the part of one, that is not for services actually rendered to or on behalf of the partnership (for example, a payment for the use of capital), or not established to be in the nature of remuneration for those services" + } + }, + { + "case_id": "limited_partner_distributive_share", + "consequence": "noncovered", + "description": "411(a)(12).", + "precedence": 3, + "when": { + "partnership_status": "distributive share of income or loss of a limited partner, as such" + } + } + ], + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(12)", + "quote": "There shall be excluded the distributive share of any item of income or loss of a limited partner , as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(12); 1977 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Exclude the distributive income or loss of a limited partner as such; retain established guaranteed payments for services actually rendered.", + "effective_end": "2026-12-31", + "effective_start": "1978-01-01", + "family": "self_employment_limited_partner", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1977" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(12); Amendments entries: 1977; Effective Date of 1977 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1977 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(12)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1977" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(12)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1977 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(12)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1977" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(12)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1977 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(12)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "excluded_concept": { + "cases": { + "guaranteed_payment_not_for_services": [ + "partnership_status" + ], + "limited_partner_distributive_share": [ + "partnership_status" + ] + } + }, + "included_exception": { + "cases": { + "guaranteed_payment_for_services": [ + "partnership_status" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 95-216 section 313, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1977\".", + "excluded_concept": "limited partner distributive share as such", + "included_exception": "707(c) guaranteed payments established as remuneration for actual services", + "threshold_applied_later_in": "other_net_earnings", + "unread_trigger_facts": { + "amount": "the share or payment the cases classify; 411(a)(12) sets no threshold (the minimum applies in other_net_earnings, per threshold_applied_later_in)", + "employee_self_or_mixed": "411(a)(12) turns on partnership status (limited partner, 707(c) payment) only; the base definition reads the employee/self-employed split", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it (Pub. L. 95-216 section 313(c): taxable years beginning after 1977-12-31)" + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "No source giving a quantitative bound for the exclusion population was located; guidance and legal cases establish rules but do not bound prevalence.", + "searches": [ + "domains:irs.gov, secure.ssa.gov | \"limited partner\" \"self-employment\" \"number\" \"exclusion\" prevalence" + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "Not a limited partner's distributive share, so 411(a)(12) does not exclude it; apply the other families." + }, + "rule_id": "se_limited_partner_1978_2026", + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "partnership_status", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "foreign_agreement_sole_coverage", + "consequence": "noncovered", + "description": "26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" (an individual, not a minister alone) to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). Publication 517 (2025) states the exception for ministers and points to Pub. 54's \"Bilateral Social Security (Totalization) Agreements\", the guide for citizens and resident aliens abroad. It overrides territorial_resident and cnmi_noncitizen_resident: on either CNMI reading the agreement leaves the person subject only to the foreign country's laws.", + "overrides": [ + "territorial_resident", + "cnmi_noncitizen_resident" + ], + "precedence": 1, + "when": { + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + } + }, + { + "case_id": "territorial_resident", + "consequence": "covered", + "description": "411(b)'s final sentence: such an individual \"shall not, for the purpose of this subsection, be considered to be a nonresident alien individual\" (Guam and American Samoa since Pub. L. 86-778 section 103(h), taxable years after 1960).", + "overrides": [ + "nonresident_alien_individual" + ], + "precedence": 2, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" + } + }, + { + "case_id": "cnmi_noncitizen_resident", + "consequence": "open", + "description": "411(b) and 1402(b) name four places; Publication 517 (2025) adds the CNMI. The case requires nonresident-alien status because only then do the two readings differ: a CNMI resident who is a resident alien is covered on both. The text can hold only once a Commonwealth of the Northern Mariana Islands exists, and no capture dates the Commonwealth or its SE rule, so the case carries no date. It ranks above nonresident_alien_individual, which every such worker also meets.", + "open_alternatives": [ + { + "description": "411(b) and 1402(b) as printed govern: a noncitizen resident of the CNMI who is a nonresident alien for the taxable year stays one, so case nonresident_alien_individual excludes the net earnings; no section 433 agreement applies before taxable years beginning 1983-04-20.", + "name": "statutory_four_territories" + }, + { + "description": "Publication 517 (2025) governs: the individual is treated as a citizen or resident alien for SE tax, so 411(b) does not exclude the net earnings and the other families decide them.", + "name": "publication_517_territorial_resident" + } + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "overrides": [ + "nonresident_alien_individual" + ], + "precedence": 3, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year" + } + }, + { + "case_id": "nonresident_alien_individual", + "consequence": "noncovered", + "description": "411(b) leaves out of self-employment income the net earnings derived by \"a nonresident alien individual\". The section 433 agreement exception, which Pub. L. 98-21 section 322(b)(1) inserted, applies only to taxable years beginning on or after April 20, 1983 (section 322(c)), so no agreement lifts the exclusion here.", + "precedence": 4, + "when": { + "nonresident_alien_status": "nonresident alien individual for the taxable year" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1983 amendment note, subsecs. (c), (d)", + "quote": "Subsecs. (c), (d). Pub. L. 98\u201321, \u00a7 124(b) , added subsec. (c) and redesignated former subsec. (c) as (d).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1990 amendment note, subsecs. (c), (d)", + "quote": "Pub. L. 101\u2013508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "2004 amendment note, subsec. (c)", + "quote": "2004\u2014Subsec. (c). Pub. L. 108\u2013203 substituted \u201cexclusively to the laws applicable to\u201d for \u201cto taxes or contributions for similar purposes under\u201d.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "Effective Date of 1977 Amendment note (title I only)", + "quote": "Pub. L. 95\u2013216, title I, \u00a7 104 , Dec. 20, 1977 , 91 Stat. 1514 , provided that: \u201cThe amendments made by this title [amending this section, sections 3101 and 3111 of this title, and sections 401, 415, and 430 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid or received, and taxable years beginning, after 1977.\u201d", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "433(c)(1)(B)(i)", + "quote": "that employment or self- employment , or any service which is recognized as equivalent to employment or self- employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_42_433.html", + "location": "source credit", + "quote": "(Aug. 14, 1935, ch. 531, title II, \u00a7 233, as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977 , 91 Stat. 1538", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "approval line", + "quote": "Approved March 2, 2004.", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 415, 118 Stat. 530", + "quote": "SEC. 415. CLARIFICATION RESPECTING THE FICA AND SECA TAX EXEMPTIONS FOR AN INDIVIDUAL WHOSE EARNINGS ARE SUBJECT TO THE LAWS OF A TOTALIZATION AGREEMENT PARTNER.", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 415, 118 Stat. 530", + "quote": "are each amended by striking ``to taxes or contributions for similar purposes under'' and inserting ``exclusively to the laws applicable to''.", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "capture": "irs_p517_2025.html", + "location": "Coverage of Members of the Clergy: exceptions to SE tax", + "quote": "You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "capture": "irs_p517_2025.html", + "location": "Coverage of Members of the Clergy: exceptions to SE tax", + "quote": "For more information, see Bilateral Social Security (Totalization) Agreements in Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "capture": "irs_p517_2025.html", + "location": "U.S. Citizens and Resident and Nonresident Aliens: Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa", + "quote": "If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + { + "authority": "26 U.S.C. 3121 (LII capture, historical notes)", + "capture": "lii_26_3121.html", + "location": "Pub. L. 98-21 section 322(c) effective-date note", + "quote": "shall be effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]", + "sha256": "f18d8a59469a924b01e3c5d845b12455a0f33512981f828f9dd4d67d0b6f0304" + }, + { + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "capture": "poms_rs_01901320.html", + "location": "Citations line (the only CNMI dates in the captures, in Covered services 3.a-3.b, concern government employees)", + "quote": "Public Law 94-241, Section 606", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(b) territorial-resident sentence", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "26 U.S.C. 1402, official United States Code 2024 edition label", + "capture": "uscode_2024_26_1402.html", + "location": "1402(b), final residency sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual.", + "sha256": "557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "1960 amendment note, subsec. 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Publication 517 (2025) adds the CNMI, a conflict case cnmi_noncitizen_resident leaves open. An individual whom a social security agreement makes subject only to a foreign country's laws is excluded too (case foreign_agreement_sole_coverage).", + "effective_end": "1983-04-19", + "effective_start": "1968-01-01", + "family": "self_employment_nonresident_alien", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1960" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(b); Amendments entries: 1960; Effective Date of 1960 Amendment; section text and source credit; no earlier effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(b)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1960" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(b)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(b)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1960" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(b)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(b)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "scope": { + "cases": { + "cnmi_noncitizen_resident": [ + "citizenship", + "country_of_residence", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "social_security_agreement_coverage" + ], + "nonresident_alien_individual": [ + "nonresident_alien_status" + ], + "territorial_resident": [ + "citizenship", + "country_of_residence" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "411(b) works by taxable year, and Pub. L. 98-21 section 322(c), as the 26 U.S.C. 3121 notes give it, makes the section 433 exception \"effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]\".", + "jurisdictions": [ + "Puerto Rico", + "Virgin Islands", + "Guam", + "American Samoa" + ], + "scope": "411(b)'s nonresident-alien exclusion and its exceptions, and the exclusion for an individual whom a social security agreement makes subject only to a foreign country's laws (26 U.S.C. 1401(c), added by Pub. L. 95-216 section 317(b)(1) on December 20, 1977 and reworded by Pub. L. 108-203 section 415), for all self-employment income; other families decide what the net earnings are.", + "unread_trigger_facts": { + "residence_period": "411(b)'s final sentence ('who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa') states no period of residence, so no case can carry one; part-year residents are left to the country_of_residence text", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it; the row ends 1983-04-19 because Pub. L. 98-21 section 322(c) dates the section 433 exception to taxable years beginning on or after 1983-04-20" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No case holds: the individual is not a nonresident alien individual for the taxable year, and no social security agreement makes him subject only to a foreign country's laws, so this family excludes nothing; apply the other families." + }, + "rule_id": "se_nonresident_alien_1968_1983", + "trigger_facts": [ + "citizenship", + "country_of_residence", + "nonresident_alien_status", + "residence_period", + "social_security_agreement_coverage", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "foreign_agreement_sole_coverage", + "consequence": "noncovered", + "description": "26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" (an individual, not a minister alone) to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). Publication 517 (2025) states the exception for ministers and points to Pub. 54's \"Bilateral Social Security (Totalization) Agreements\", the guide for citizens and resident aliens abroad. It overrides territorial_resident and cnmi_noncitizen_resident: on either CNMI reading the agreement leaves the person subject only to the foreign country's laws.", + "overrides": [ + "territorial_resident", + "cnmi_noncitizen_resident" + ], + "precedence": 1, + "when": { + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + } + }, + { + "case_id": "territorial_resident", + "consequence": "covered", + "description": "411(b)'s final sentence: such an individual \"shall not, for the purpose of this subsection, be considered to be a nonresident alien individual\" (Guam and American Samoa since Pub. L. 86-778 section 103(h), taxable years after 1960).", + "overrides": [ + "nonresident_alien_individual" + ], + "precedence": 2, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" + } + }, + { + "case_id": "section_433_agreement", + "consequence": "covered", + "description": "411(b), \"except as provided by an agreement under section 433\", inserted by Pub. L. 98-21 section 322(b)(1) for taxable years beginning on or after April 20, 1983 (section 322(c)).", + "overrides": [ + "nonresident_alien_individual" + ], + "precedence": 3, + "when": { + "nonresident_alien_status": "an agreement under section 433 makes the net earnings of this nonresident alien self-employment income for the taxable year" + } + }, + { + "case_id": "cnmi_noncitizen_resident", + "consequence": "open", + "description": "411(b) and 1402(b) name four places; Publication 517 (2025) adds the CNMI. The case requires nonresident-alien status because only then do the two readings differ: a CNMI resident who is a resident alien is covered on both. The text can hold only once a Commonwealth of the Northern Mariana Islands exists, and no capture dates the Commonwealth or its SE rule, so the case carries no date. It ranks below section_433_agreement, which covers the earnings on both readings, and above nonresident_alien_individual, which every such worker also meets.", + "open_alternatives": [ + { + "description": "411(b) and 1402(b) as printed govern: a noncitizen resident of the CNMI who is a nonresident alien for the taxable year stays one, so case nonresident_alien_individual excludes the net earnings.", + "name": "statutory_four_territories" + }, + { + "description": "Publication 517 (2025) governs: the individual is treated as a citizen or resident alien for SE tax, so 411(b) does not exclude the net earnings and the other families decide them.", + "name": "publication_517_territorial_resident" + } + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "overrides": [ + "nonresident_alien_individual" + ], + "precedence": 4, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year" + } + }, + { + "case_id": "nonresident_alien_individual", + "consequence": "noncovered", + "description": "411(b): self-employment income is the net earnings derived by an individual \"(other than a nonresident alien individual, except as provided by an agreement under section 433 of this title)\".", + "precedence": 5, + "when": { + "nonresident_alien_status": "nonresident alien individual for the taxable year" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1983 amendment note, subsecs. (c), (d)", + "quote": "Subsecs. (c), (d). Pub. L. 98\u201321, \u00a7 124(b) , added subsec. (c) and redesignated former subsec. (c) as (d).", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "1990 amendment note, subsecs. (c), (d)", + "quote": "Pub. L. 101\u2013508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "2004 amendment note, subsec. (c)", + "quote": "2004\u2014Subsec. (c). Pub. L. 108\u2013203 substituted \u201cexclusively to the laws applicable to\u201d for \u201cto taxes or contributions for similar purposes under\u201d.", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f" + }, + { + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "capture": "ce1r7_lii_26_1401.html", + "location": "Effective Date of 1977 Amendment note (title I only)", + "quote": "Pub. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)", + "411(k)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a), 411(k)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)", + "411(k)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "computed_lower_upper_limits_cents": { + "2026": [ + 756000, + 1134000 + ] + }, + "computed_value_provenance": "The 2026 pair uses the explicit published quarterly QC input named in supplied_index_inputs_cents; the 2026 upper limit is not an IRS-published optional limit.", + "condition_cases": { + "computed_lower_upper_limits_cents": { + "threshold_ids": [ + "self_employment_optional_lower_limit", + "self_employment_optional_upper_limit" + ] + }, + "farm_available": { + "not_a_coverage_condition": "Describes what the residual already does ('or a farm or nonfarm optional computation with the indexed limits when its conditions hold and it is elected'); electing it changes the amount the self-employment minimum tests, and the row stays covered_above_threshold either way." + }, + "guidance_profit_limit_note": { + "not_a_coverage_condition": "Records a source note: it explains the whole-dollar farm-profit figures that Schedule SE prints, and says the statutory test runs on the lower limit and the regular-method factor, so the note itself decides nothing." + }, + "lower_limit_formula": { + "threshold_ids": [ + "self_employment_optional_lower_limit" + ] + }, + "nonfarm_available": { + "not_a_coverage_condition": "Describes what the residual already does ('or a farm or nonfarm optional computation with the indexed limits when its conditions hold and it is elected'); electing it changes the amount the self-employment minimum tests, and the row stays covered_above_threshold either way." + }, + "parameter_required_if_unpublished": { + "threshold_ids": [ + "self_employment_optional_lower_limit", + "self_employment_optional_upper_limit" + ] + }, + "published_limit_sources": { + "not_a_coverage_condition": "Records sources: it names the Schedule SE capture behind each year's printed limits, which the two optional-limit thresholds also cite; a source list decides no consequence." + }, + "published_lower_upper_limits_cents": { + "threshold_ids": [ + "self_employment_optional_lower_limit", + "self_employment_optional_upper_limit" + ] + }, + "published_net_farm_profit_guidance_limit_dollars": { + "not_a_coverage_condition": "Records Schedule SE's printed farm-profit guidance figures (2025: 'your net farm profits were less than $7,840'); guidance_profit_limit_note says the statutory test uses the lower limit and the regular-method factor instead, so these figures decide nothing." + }, + "regular_basis_required": { + "not_a_coverage_condition": "Conditions only the nonfarm optional computation (411(g)); when it fails, the regular computation the residual names applies and the minimum tests it, as the row's case_free_basis records from 411(a) ('may, at his option, be deemed')." + }, + "threshold_scope": { + "threshold_ids": [ + "other_net_earnings_minimum", + "self_employment_optional_lower_limit", + "self_employment_optional_upper_limit" + ] + }, + "upper_limit_formula": { + "threshold_ids": [ + "self_employment_optional_upper_limit" + ] + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 110-246 section 15352(c), as the 42 U.S.C. 411 notes summarize it, makes the section 15352(b)(1), (2) amendment \"applicable to taxable years beginning after Dec. 31, 2007\".", + "factor": { + "denominator": 3, + "numerator": 2 + }, + "farm_available": true, + "guidance_profit_limit_note": "These are annually printed Schedule SE whole-dollar guidance limits; exact statutory eligibility uses the lower limit and regular-method factor, without inventing further rounding.", + "index_parameter": "quarter_of_coverage_amounts_cents_by_calendar_quarter", + "lower_limit_formula": "sum of 42 USC 413(d) amounts for each calendar quarter ending within taxable year", + "monotonicity": "Calendar-year lower/upper optional limits inherit the statutory nondecrease of 413(d) QC amounts.", + "named_source_options": [ + { + "explanation": "411(k) lower limit = sum of four QC amounts; upper limit = 150 percent of lower; IRS 2013 Schedule SE line 14 prints 4640.", + "lower_limit_cents": 464000, + "name": "statute_and_irs2013", + "source": "411(k);irs_schedule_se_2013.pdf", + "status": "operational_primary_source", + "upper_limit_cents": 696000 + }, + { + "claimed_maximum_reportable_cents": 696000, + "explanation": "The final explanatory sentence calls 6960 the maximum amount reportable, while its preceding formulas give a 4640 NESE ceiling. The internal inconsistency is retained for review.", + "name": "poms_rs01803180_2013_sentence", + "source": "poms_rs_01803180.html A.1 final bullet", + "status": "inconsistent_guidance_retained_not_operational" + } + ], + "nonfarm_available": true, + "nonfarm_lifetime_use_maximum": 5, + "parameter_required_if_unpublished": true, + "published_limit_sources": { + "2008": "irs_schedule_se_2008.pdf", + "2009": "irs_schedule_se_2009.pdf", + "2010": "irs_schedule_se_2010.pdf", + "2011": "irs_schedule_se_2011.pdf", + "2012": "irs_schedule_se_2012.pdf", + "2013": "irs_schedule_se_2013.pdf", + "2014": "irs_schedule_se_2014.pdf", + "2015": "irs_schedule_se_2015.pdf", + "2016": "irs_schedule_se_2016.pdf", + "2017": "irs_schedule_se_2017.pdf", + "2018": "irs_schedule_se_2018.pdf", + "2019": "irs_schedule_se_2019.pdf", + "2020": "irs_schedule_se_2020.pdf", + "2021": "irs_schedule_se_2021.pdf", + "2022": "irs_schedule_se_2022.pdf", + "2023": "irs_schedule_se_2023.pdf", + "2024": "irs_schedule_se_2024.pdf", + "2025": "irs_schedule_se_2025.pdf" + }, + "published_lower_upper_limits_cents": { + "2008": [ + 420000, + 630000 + ], + "2009": [ + 436000, + 654000 + ], + "2010": [ + 448000, + 672000 + ], + "2011": [ + 448000, + 672000 + ], + "2012": [ + 452000, + 678000 + ], + "2013": [ + 464000, + 696000 + ], + "2014": [ + 480000, + 720000 + ], + "2015": [ + 488000, + 732000 + ], + "2016": [ + 504000, + 756000 + ], + "2017": [ + 520000, + 780000 + ], + "2018": [ + 528000, + 792000 + ], + "2019": [ + 544000, + 816000 + ], + "2020": [ + 564000, + 846000 + ], + "2021": [ + 588000, + 882000 + ], + "2022": [ + 604000, + 906000 + ], + "2023": [ + 656000, + 984000 + ], + "2024": [ + 692000, + 1038000 + ], + "2025": [ + 724000, + 1086000 + ] + }, + "published_net_farm_profit_guidance_limit_dollars": { + "2008": 4548, + "2009": 4721, + "2010": 4851, + "2011": 4851, + "2012": 4894, + "2013": 5024, + "2014": 5198, + "2015": 5284, + "2016": 5457, + "2017": 5631, + "2018": 5717, + "2019": 5891, + "2020": 6107, + "2021": 6367, + "2022": 6540, + "2023": 7103, + "2024": 7493, + "2025": 7840 + }, + "quarter_of_coverage_indexing": { + "annual_index_lag_years": 2, + "authority": "42 USC 413(d)(1)-(2)", + "base_amount_dollars": 250, + "base_index_year": 1976, + "base_year": 1978, + "floor": "prior_year_QC_amount", + "named_parameters": [ + "national_average_wage_index_YYYY", + "national_average_wage_index_1976", + "prior_year_quarter_of_coverage_amount_YYYY" + ], + "rounding": "nearest 10 dollars, ties up" + }, + "regular_basis_required": "NESE at least 400 in 2 of 3 preceding taxable years", + "regular_factor_applied_again": false, + "source_disagreement_resolution": { + "citation": { + "authority": "42 USC 411, official 2013 United States Code edition", + "capture": "uscode_2013_42_411.html", + "location": "411(a) optional computation and 411(k) lower/upper limits", + "sha256": "ad631036f46c79d2a0de884aa5c30c23ce670f18b3626e0696456292b8957fc8" + }, + "explanation": "411(k) defines the lower limit from four QC amounts and the upper as 150 percent of lower; IRS 2013 Schedule SE line 14 prints 4640. The 6960 amount is the upper gross-income limit, not maximum optional net earnings.", + "lower_limit_cents": 464000, + "operational_option": "statute_and_irs2013", + "question": "POMS_RS01803180_2013_MAXIMUM_REPORTABLE", + "rejected_guidance_option": "poms_rs01803180_2013_sentence", + "status": "resolved_by_primary_statute_and_published_IRS_form", + "upper_limit_cents": 696000 + }, + "supplied_index_inputs_cents": { + "2026": { + "parameter_name": "quarter_of_coverage_amounts_cents_by_calendar_quarter", + "source": "poms_rs_00301250.html", + "upper_limit_status": "computed_from_explicit_published_index_input;not_published_optional_upper_limit", + "values": [ + 189000, + 189000, + 189000, + 189000 + ] + } + }, + "threshold_scope": "person_year_aggregate", + "unread_trigger_facts": { + "agricultural_service": "selects farm versus nonfarm optional computation; amount only", + "amount": "the gross income and net earnings the 411(k) indexed limits and the minimum compare (thresholds self_employment_optional_lower_limit, self_employment_optional_upper_limit)", + "partnership_status": "selects the partner clauses (iii)/(iv); amount only", + "self_employment_optional_method_election": "the election changes the amount, not the consequence (case_free_basis)", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it (Pub. L. 110-246 section 15352(c))" + }, + "upper_limit_formula": "150 percent of lower limit" + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "The regular computation applies, or a farm or nonfarm optional computation with the indexed limits when its conditions hold and it is elected; the result counts once it meets the self-employment minimum." + }, + "rule_id": "se_optional_2008_2026", + "trigger_facts": [ + "agricultural_service", + "amount", + "partnership_status", + "self_employment_optional_method_election", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "1984 amendment notes adding 411(h); effective-date note 102(c)(2)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "The special 411(h) rule for options/commodities dealers does not yet apply.", + "effective_end": "1984-07-18", + "effective_start": "1968-01-01", + "family": "self_employment_options_dealers", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "411_h_available": false, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1984" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(h); Amendments entries: 1984; Effective Date of 1984 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(h)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + } + ], + "condition_cases": { + "411_h_available": { + "not_a_coverage_condition": "Records history: the 42 U.S.C. 411 note makes Pub. L. 98-369 section 102(c)(2), which added 411(h), 'applicable to taxable years beginning after July 18, 1984'; the residual already leaves a dealer's section 1256 gains to the capital-gain exclusion, whose options_dealer_from_1984 case needs a later taxable year." + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Taxable years beginning on or before July 18, 1984. Pub. L. 98-369 section 102(c)(2), which added 411(h), is \"applicable to taxable years beginning after July 18, 1984\" (42 U.S.C. 411 Effective Date of 1984 Amendment note). Annual lookup assumes a taxable year beginning January 1; date lookup accepts the actual fiscal-year start.", + "historical_effective_date_wording": "Taxable years beginning after 1984-07-18", + "unread_trigger_facts": { + "amount": "the gain or loss the other families classify; no threshold here", + "industry": "411(h) does not yet apply; the capital-gain family decides a dealer's 1256 gains", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it (411(h) reaches taxable years beginning after 1984-07-18; see NOTE on section 102(f)(3), (g))", + "trade_or_business": "411(h) does not yet apply; the capital-gain family decides a dealer's 1256 gains" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "411(h) does not yet apply, so a dealer's section 1256 gains and losses follow the ordinary capital-gain exclusion; apply the other families." + }, + "rule_id": "se_options_dealers_1968_1984", + "trigger_facts": [ + "amount", + "industry", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(h)(1)-(2); 1984 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Options/commodities dealers include normal-course 1256 contract and related-property gain/loss despite capital-gain exclusion, and disallow 1202 deduction.", + "effective_end": "2026-12-31", + "effective_start": "1984-07-19", + "family": "self_employment_options_dealers", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "1202deduction_allowed": false, + "411_h_available": true, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1984" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(h); Amendments entries: 1984; Effective Date of 1984 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(h)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1984" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(h)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(h)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1984" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(h)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1984 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(h)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "411_h_available": { + "not_a_coverage_condition": "Records that 411(h) is in force; the capital-gain family's options_dealer_from_1984 case applies it by overriding excluded_property_gain_or_loss and deferring here, and this case-free row's covered residual is the 411(h) outcome for every item that reaches it." + }, + "included_concept": { + "not_a_coverage_condition": "Names the items another family selects: the capital-gain family's options_dealer_from_1984 case (property_disposition_type: 'section 1256 contract or related property, in the normal course of dealing') decides which gains reach this row, and every item that reaches it is covered." + } + }, + "dealer_definitions": "Options dealer under 1256(g)(8); commodities dealer actively trading 1256 contracts, registered with a domestic board of trade designated as a CFTC contract market", + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 98-369 section 102(c)(2), which added 411(h), is \"applicable to taxable years beginning after July 18, 1984\" (42 U.S.C. 411 Effective Date of 1984 Amendment note). Annual lookup assumes a taxable year beginning January 1; date lookup accepts the actual fiscal-year start.", + "historical_effective_date_wording": "Taxable years beginning after 1984-07-18; calendar-year first 1985; fiscal year may begin in 1984", + "included_concept": "Normal-course 1256 contract/related-property gains/losses", + "unread_trigger_facts": { + "amount": "the gain or loss the other families classify; no threshold here", + "industry": "same as trade_or_business: the dealer definitions decide which items the capital-gain family routes here; this row excludes nothing", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it", + "trade_or_business": "identifies an options or commodities dealer; the capital-gain family's options_dealer_from_1984 case reads property_disposition_type to select the 1256 items, and this case-free row's residual is covered for every item that reaches it" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "An options or commodities dealer's ordinary-course section 1256 gains and losses enter net earnings despite the capital-gain exclusion; apply the other families." + }, + "rule_id": "se_options_dealers_1984_2026", + "trigger_facts": [ + "amount", + "industry", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "share_after_death_month", + "consequence": "noncovered", + "description": "411(f) includes in the final-year computation only the share \"as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died\", and 411(a)'s partner-year sentence only a partnership year \"ending within or with his taxable year\", a year that ends at his death. This part meets neither, whichever rule includes the earlier share, so it is not the deceased partner's net earnings; 411(f)(2) counts the share of his estate or successor as his distributive share.", + "precedence": 1, + "when": { + "partnership_status": "in computing the deceased partner's own net earnings: the part of his distributive share of the partnership's ordinary income or loss (including the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest) attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which he died" + } + } + ], + "citations": [ + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(f), deceased-partner allocation", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a), concluding partnership-year sentence", + "quote": "the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year.", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(f)(1)", + "quote": "the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(f)(2)", + "quote": "the term \"deceased partner's distributive share\" includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(f), first sentence", + "quote": "there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died.", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(f); 1958 amendment note Public Law 85-840 section 313(a)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "When death closes the partner taxable year within rather than with the partnership year, include the statutorily allocated ordinary share through the death month. The share for periods from the first day of the month after the death month is not the deceased partner's net earnings (case share_after_death_month).", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_partner_death", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "allocation": "Allocate the partnership ordinary income/loss ratably over its taxable year under 411(f).", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1958" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(f); Amendments entries: 1958; Effective Date of 1958 Amendment; section text and source credit; no earlier effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1958 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(f)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1958" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(f)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1958 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(f)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1958" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(f)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1958 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(f)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "allocation": { + "cases": { + "share_after_death_month": [ + "partnership_status" + ] + } + }, + "deceased_partner_share_includes": { + "cases": { + "share_after_death_month": [ + "partnership_status" + ] + } + }, + "excluded_partnership_period_begin": { + "cases": { + "share_after_death_month": [ + "partnership_status" + ] + } + }, + "scope": { + "not_a_coverage_condition": "States what the row does not do: 411(f) adds a share of the partnership's \"ordinary income or loss\" to the final year. Whether a capital item counts is decided by the self_employment_capital_gains_and_nol family (se_capital_gain_nol_1968_2026), not here." + }, + "trigger": { + "not_a_coverage_condition": "411(f)'s \"ends within, and not with\" condition chooses whether 411(f) or 411(a)'s partner-year sentence includes the share through the month of death; both include it, and neither includes the share case share_after_death_month describes, so it decides no consequence." + } + }, + "deceased_partner_share_includes": "Estate or successor-in-interest share as specified in 411(f).", + "excluded_partnership_period_begin": "First day of the calendar month following the month of death", + "scope": "Timing/allocation rule; does not characterize a capital item as ordinary income.", + "trigger": "Death ends the partner's individual taxable year within, and not with, the partnership taxable year.", + "unread_trigger_facts": { + "partner_death_date": "case share_after_death_month states the share's period relative to the month of death in its partnership_status text, so the death date is the input that places the share; 411(f) states no other condition on it", + "partnership_taxable_year": "411(f)'s 'ends within, and not with' condition chooses between 411(f) and the ordinary partner-year rule for the share through the death month; both include it and neither includes the later share, so the consequence does not depend on it (parameter trigger)", + "taxable_year": "the deceased partner's final taxable year, which 411(f) and the partner-year sentence compare with the partnership year; consequence-neutral (see partnership_taxable_year)" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "No case holds: 411(f) adds the deceased partner's allocated share through the month of death to the final-year computation; otherwise the ordinary partnership rules apply." + }, + "rule_id": "se_partner_death_1968_2026", + "trigger_facts": [ + "partner_death_date", + "partnership_status", + "partnership_taxable_year", + "taxable_year" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "dealer_in_stocks_or_securities", + "consequence": "covered", + "description": "411(a)(2) closing clause: the exclusion does not reach a dealer's receipts; apply the other families.", + "overrides": [ + "specified_dividends", + "specified_interest" + ], + "precedence": 1, + "when": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + } + }, + { + "case_id": "deductions_attributable_to_excluded_receipts", + "consequence": "open", + "description": "Only the attributable deductions are open; the receipts themselves are decided by the cases below.", + "open_alternatives": [ + { + "description": "Exclude attributable deductions if a controlling primary source establishes that adjustment.", + "name": "exclude_attributable_deductions" + }, + { + "description": "Apply section 411(a) general deduction language if a controlling primary source establishes that treatment.", + "name": "apply_general_deduction_definition" + } + ], + "open_reason": "PASSIVE_INCOME_DEDUCTIONS_UNVERIFIED: 411(a)(2) excludes the dividends and interest but, unlike 411(a)(1), does not add 'together with the deductions attributable thereto'; no captured source says whether the attributable deductions are also left out.", + "precedence": 2, + "when": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + } + }, + { + "case_id": "interest_described_in_1939_code_25a", + "consequence": "covered", + "description": "Former 411(a)(2) parenthetical '(other than interest described in section 25(a) of the Internal Revenue Code of 1939)', struck by Pub. L. 95-600 section 703(j)(14)(D) effective October 4, 1976 (1978 amendment and effective-date notes): 411(a)(2) does not exclude this interest. The text of 1939 Code section 25(a) is not captured, so a caller must establish this fact from that section.", + "overrides": [ + "specified_interest" + ], + "precedence": 3, + "when": { + "dividend_or_interest_income": "interest described in section 25(a) of the Internal Revenue Code of 1939" + } + }, + { + "case_id": "specified_dividends", + "consequence": "noncovered", + "description": "411(a)(2).", + "precedence": 4, + "when": { + "dividend_or_interest_income": "dividends on any share of stock" + } + }, + { + "case_id": "specified_interest", + "consequence": "noncovered", + "description": "411(a)(2).", + "precedence": 5, + "when": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + } + } + ], + "citations": [ + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(2) and the 1978 amendment note on the struck section 25(a) parenthetical", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(2); 1978 amendment note under Public Law 95-600 section 703(j)(14)(D), including editorial explanation of the obsolete section 25/35 reference; effective-date note section 703(r)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "411(a)(2) excludes dividends on any share of stock and the specified interest, other than interest described in 1939 Code section 25(a), unless received as a dealer in stocks or securities. Only the attributable deductions stay open.", + "effective_end": "1976-10-03", + "effective_start": "1968-01-01", + "family": "self_employment_passive_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "capture": "uscode_2008_42_411.html", + "location": "Historical comparison only, related to 411(a)(2); Amendments entries: 1978, 2008; Effective Date of 2008 Amendment; Effective Date of 1978 Amendment", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2008, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "capture": "uscode_2008_42_411.html", + "location": "Historical comparison only, related to 411(a)(2); Amendments entries: 1978, 2008; Effective Date of 2008 Amendment; Effective Date of 1978 Amendment", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46" + }, + "edition_year": 2008, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "scope": "Only the named amendment/effective-date note supplies historical comparison; section text printed in this edition is not asserted for the earlier or later rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "historical_amendment_notes", + "title": 42 + } + ], + "condition_cases": { + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: interest other than on a corporation's (or government's) bond, debenture, note, certificate or other evidence of indebtedness issued with interest coupons or in registered form matches no case and takes the covered residual (\"Not dividends or interest of the kinds 411(a)(2) names\")." + }, + "stock_dividends_excluded": { + "cases": { + "specified_dividends": [ + "dividend_or_interest_income" + ] + } + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "The amendments at this family's boundaries take effect on calendar dates, with no taxable-year rule: Pub. 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Round 1 had read the boundaries as taxable-year starts; the captured notes do not state that rule.", + "scope": "Specified dividend/interest concepts; does not assert exclusion of every type of interest.", + "stock_dividends_excluded": true, + "unread_trigger_facts": { + "trade_or_business": "The base definition (se_base_definition_1968_2026) reads it. 411(a)(2) excludes the named dividends and interest wherever they arise; its only trade-or-business limb, the dealer clause ('received in the course of a trade or business as a dealer in stocks or securities'), is carried by securities_dealer_status in dealer_in_stocks_or_securities." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Not dividends or interest of the kinds 411(a)(2) names, so the paragraph does not exclude it; apply the other families." + }, + "rule_id": "se_passive_income_1968_1976", + "trigger_facts": [ + "dividend_or_interest_income", + "securities_dealer_status", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "dealer_in_stocks_or_securities", + "consequence": "covered", + "description": "411(a)(2) closing clause: the exclusion does not reach a dealer's receipts; apply the other families.", + "overrides": [ + "specified_dividends", + "specified_interest" + ], + "precedence": 1, + "when": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + } + }, + { + "case_id": "deductions_attributable_to_excluded_receipts", + "consequence": "open", + "description": "Only the attributable deductions are open; the receipts themselves are decided by the cases below.", + "open_alternatives": [ + { + "description": "Exclude attributable deductions if a controlling primary source establishes that adjustment.", + "name": "exclude_attributable_deductions" + }, + { + "description": "Apply section 411(a) general deduction language if a controlling primary source establishes that treatment.", + "name": "apply_general_deduction_definition" + } + ], + "open_reason": "PASSIVE_INCOME_DEDUCTIONS_UNVERIFIED: 411(a)(2) excludes the dividends and interest but, unlike 411(a)(1), does not add 'together with the deductions attributable thereto'; no captured source says whether the attributable deductions are also left out.", + "precedence": 2, + "when": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + } + }, + { + "case_id": "specified_dividends", + "consequence": "noncovered", + "description": "411(a)(2).", + "precedence": 3, + "when": { + "dividend_or_interest_income": "dividends on any share of stock" + } + }, + { + "case_id": "specified_interest", + "consequence": "noncovered", + "description": "411(a)(2).", + "precedence": 4, + "when": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + } + } + ], + "citations": [ + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(2), contemporaneous coupon/registered-form wording", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(2); Public Law 95-600 section 703(j)(14)(D) removal and section 703(r) effective date; 2008 amendment/effective-date notes establish the next wording boundary", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "411(a)(2) excludes dividends on any share of stock and interest on the specified obligations issued with interest coupons or in registered form, unless received as a dealer in stocks or securities. Only the attributable deductions stay open.", + "effective_end": "2008-09-30", + "effective_start": "1976-10-04", + "family": "self_employment_passive_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "capture": "uscode_2008_42_411.html", + "location": "Historical comparison only, related to 411(a)(2); Amendments entries: 1978, 2008; Effective Date of 2008 Amendment; Effective Date of 1978 Amendment", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2008, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1978" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(2)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1978 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1978" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2007 edition label", + "capture": "uscode_2007_42_411.html", + "location": "Section text as printed: 411(a)(2)", + "sha256": "701a5797aee86cb6ff994c589f353585d3e04a03e89b919f560f692cd2ff5d6a" + }, + "edition_year": 2007, + "historical_note_headings_verified_present": [ + "Effective Date of 1978 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "obsolete_interest_exception_removed": { + "not_a_coverage_condition": "Records history: Pub. L. 95-600 section 703(j)(14)(D) struck the 1939 Code section 25(a) parenthetical, \"effective Oct. 4, 1976\" (42 U.S.C. 411 notes). This row starts that day and has no 25(a) case, so such interest meets specified_interest; se_passive_income_1968_1976 keeps the exception as interest_described_in_1939_code_25a." + }, + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: interest other than on a corporation's (or government's) bond, debenture, note, certificate or other evidence of indebtedness issued with interest coupons or in registered form matches no case and takes the covered residual (\"Not dividends or interest of the kinds 411(a)(2) names\")." + }, + "stock_dividends_excluded": { + "cases": { + "specified_dividends": [ + "dividend_or_interest_income" + ] + } + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "The amendments at this family's boundaries take effect on calendar dates, with no taxable-year rule: Pub. L. 95-600 is \"effective Oct. 4, 1976\" (section 703(r)) and Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) is \"effective Oct. 1, 2008\" (section 4407), as the 42 U.S.C. 411 effective-date notes state. The coordinate is the date a dividend or interest receipt is derived, so a 1976 or 2008 year lookup returns both wordings. Round 1 had read the boundaries as taxable-year starts; the captured notes do not state that rule.", + "obsolete_interest_exception_removed": "1976-10-04", + "scope": "Specified dividend/interest concepts; does not assert exclusion of every type of interest.", + "stock_dividends_excluded": true, + "title42_instrument_wording": "with interest coupons or in registered form", + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; the dealer clause is carried by securities_dealer_status in dealer_in_stocks_or_securities; 411(a)(2) states no other trade-or-business condition." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Not dividends or interest of the kinds 411(a)(2) names, so the paragraph does not exclude it; apply the other families." + }, + "rule_id": "se_passive_income_1976_2008", + "trigger_facts": [ + "dividend_or_interest_income", + "securities_dealer_status", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "dealer_in_stocks_or_securities", + "consequence": "covered", + "description": "411(a)(2) closing clause: the exclusion does not reach a dealer's receipts; apply the other families.", + "overrides": [ + "specified_dividends", + "specified_interest_registered_form" + ], + "precedence": 1, + "when": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + } + }, + { + "case_id": "deductions_attributable_to_excluded_receipts", + "consequence": "open", + "description": "Only the attributable deductions are open; the receipts themselves are decided by the cases below.", + "open_alternatives": [ + { + "description": "Exclude attributable deductions if a controlling primary source establishes that adjustment.", + "name": "exclude_attributable_deductions" + }, + { + "description": "Apply section 411(a) general deduction language if a controlling primary source establishes that treatment.", + "name": "apply_general_deduction_definition" + } + ], + "open_reason": "PASSIVE_INCOME_DEDUCTIONS_UNVERIFIED: 411(a)(2) excludes the dividends and interest but, unlike 411(a)(1), does not add 'together with the deductions attributable thereto'; no captured source says whether the attributable deductions are also left out.", + "precedence": 2, + "when": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + } + }, + { + "case_id": "obligation_not_in_registered_form", + "consequence": "open", + "description": "Interest on a registered-form obligation is decided below; only obligations outside registered form depend on the wording.", + "open_alternatives": [ + { + "description": "Exclude the interest only if the obligation was issued with interest coupons, as 26 U.S.C. 1402(a)(2) reads and the 2024 Code note suggests.", + "name": "title26_literal_coupons" + }, + { + "description": "Apply the printed 'interest benefits' wording, which no captured source defines.", + "name": "title42_literal_benefits" + } + ], + "open_reason": "TITLE42_INTEREST_BENEFITS_WORDING: Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) substituted 'benefits' for 'coupons' in 411(a)(2). The 2024 Code prints 'interest benefits' with the note 'So in original. Probably should be \"coupons\".', while 26 U.S.C. 1402(a)(2) keeps 'with interest coupons'.", + "precedence": 3, + "when": { + "dividend_or_interest_income": "interest on a bond, debenture, note, or certificate, or other evidence of indebtedness, issued other than in registered form by any corporation (including one issued by a government or political subdivision thereof)" + } + }, + { + "case_id": "specified_dividends", + "consequence": "noncovered", + "description": "411(a)(2).", + "precedence": 4, + "when": { + "dividend_or_interest_income": "dividends on any share of stock" + } + }, + { + "case_id": "specified_interest_registered_form", + "consequence": "noncovered", + "description": "411(a)(2); registered-form obligations are named in both the Title 42 and Title 26 wordings.", + "precedence": 5, + "when": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued in registered form by any corporation (including one issued by a government or political subdivision thereof)" + } + } + ], + "citations": [ + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "1402(a)(2), literal coupons wording", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(2), footnote 2", + "quote": "So in original. Probably should be \"coupons\". See 2008 Amendment note below.", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(2); Public Law 110-246 section 4115(c)(1)(A)(i), (B)(iii) and section 4407 effective-date note", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "411(a)(2) excludes dividends on any share of stock and interest on the specified registered-form obligations, unless received as a dealer in stocks or securities. The attributable deductions and the Title 42 'interest benefits' wording for other obligations stay open.", + "effective_end": "2026-12-31", + "effective_start": "2008-10-01", + "family": "self_employment_passive_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 2008 edition label", + "capture": "uscode_2008_26_1402.html", + "location": "Section text as printed: 1402(a)(2)", + "sha256": "b94297ea8dd6abd8a9c4d4d701ce1ea0306e41f4e6858b30fc9d9f0c48ae5213" + }, + "edition_year": 2008, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 1402, + "section_references_verified_present": [ + "1402(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 26 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "26 U.S.C. 1402, official United States Code 2024 edition label", + "capture": "uscode_2024_26_1402.html", + "location": "Section text as printed: 1402(a)(2)", + "sha256": "557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 1402, + "section_references_verified_present": [ + "1402(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 26 + }, + { + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "capture": "uscode_2008_42_411.html", + "location": "Section text as printed: 411(a)(2)", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46" + }, + "edition_year": 2008, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(2)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(2)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: interest other than on a corporation's (or government's) evidence of indebtedness matches no case and takes the covered residual; a corporate obligation outside registered form reaches the open obligation_not_in_registered_form case, and one in registered form reaches specified_interest_registered_form." + }, + "stock_dividends_excluded": { + "cases": { + "specified_dividends": [ + "dividend_or_interest_income" + ] + } + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "The amendments at this family's boundaries take effect on calendar dates, with no taxable-year rule: Pub. L. 95-600 is \"effective Oct. 4, 1976\" (section 703(r)) and Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) is \"effective Oct. 1, 2008\" (section 4407), as the 42 U.S.C. 411 effective-date notes state. The coordinate is the date a dividend or interest receipt is derived, so a 1976 or 2008 year lookup returns both wordings. Round 1 had read the boundaries as taxable-year starts; the captured notes do not state that rule.", + "named_wordings": [ + { + "authority": "42 USC 411(a)(2)", + "name": "title42_literal_benefits", + "text": "with interest benefits or in registered form" + }, + { + "authority": "26 USC 1402(a)(2)", + "name": "title26_literal_coupons", + "text": "with interest coupons or in registered form" + } + ], + "scope": "Specified dividend/interest concepts; does not assert exclusion of every type of interest.", + "stock_dividends_excluded": true, + "title42_wording_change_effective": "2008-10-01", + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; the dealer clause is carried by securities_dealer_status in dealer_in_stocks_or_securities; 411(a)(2) states no other trade-or-business condition." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Not dividends or interest of the kinds 411(a)(2) names, so the paragraph does not exclude it; apply the other families." + }, + "rule_id": "se_passive_income_2008_2026", + "trigger_facts": [ + "dividend_or_interest_income", + "securities_dealer_status", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, Part 2 of subtitle A of title IX, 101 Stat. 1330-294 to 1330-296", + "capture": "govinfo_statute101_pg1330_extract.pdf", + "location": "extract pages 3-5: sections 9021-9023, all of Part 2; nothing there dates section 9023 (section 9022(c) dates only section 9022); approval date December 22, 1987 on extract page 6", + "sha256": "b1f5bc5fcbaa0791d3f1f033b00e85d7d35930c594738a3bc3e0b7ef9f0ac9d1" + }, + { + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, section 9023(b), 101 Stat. 1330-296", + "capture": "govinfo_statute101_pg1330_extract.pdf.txt", + "location": "section 9023(b)(2), the new 211(a)(8) (42 U.S.C. 411(a)(8))", + "quote": "\"(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;\"", + "sha256": "1ea7ede8450b428acfd56121f54aa20e9d8d94f72ed4f35e7fb48cecfc7bd7f3" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(8)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(8) successor text", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(8); 1987 amendment note quotes former text; no section 9023 effective-date note", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(8); amendment history contains no later change to this paragraph", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": null, + "description": "Before Pub. L. 100-203, former 411(a)(7) and (a)(8) applied the former possessions rules. Their operative text and the reach of the 1987 replacement before its enactment are not established, so these days refuse.", + "effective_end": "1987-12-21", + "effective_start": "1968-01-01", + "family": "self_employment_possessions_931_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [ + { + "description": "Possession in former 931/932 does not include Virgin Islands, Guam or American Samoa.", + "name": "former_possessions_definition" + }, + { + "description": "The gross-income exclusion in 931 does not apply.", + "name": "successor_931_override" + } + ], + "open_reason": "POSSESSIONS_931_HISTORY_UNVERIFIED: before Pub. L. 100-203 (enacted 1987-12-22), former 411(a)(7) and (a)(8) applied the former section 931 and 932 possessions rules, whose operative text is not captured. Section 9023 states no effective date, so whether its replacement reaches days before enactment is not established.", + "parameters": { + "amending_act": "Public Law 100-203 section 9023(b)(2)", + "boundary_note": "Pub. L. 100-203 section 9023(b), enacted December 22, 1987, replaced 411(a)(8) and states no effective date; the successor rule governs from enactment in its own row.", + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1987" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(8); Amendments entries: 1987", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "effective_date_note_support": "not_established_for_Public_Law_100_203_section_9023b", + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(8)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + } + ], + "named_options": [ + { + "name": "former_possessions_definition", + "text": "Possession in former 931/932 does not include Virgin Islands, Guam or American Samoa." + }, + { + "name": "successor_931_override", + "text": "The gross-income exclusion in 931 does not apply." + } + ], + "unread_trigger_facts": { + "country_of_residence": "the row is open (open_reason) and refuses every worker; no case reads any fact", + "possession_income_exclusion": "the row is open (open_reason) and refuses every worker; no case reads any fact; former 931/932 operative text is not captured", + "residence_period": "the row is open (open_reason) and refuses every worker; no case reads any fact", + "taxable_year": "the row is open (open_reason) and refuses every worker; no case reads any fact" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + }, + "rule_id": "se_possessions_931_history_open", + "trigger_facts": [ + "country_of_residence", + "possession_income_exclusion", + "residence_period", + "taxable_year" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, Part 2 of subtitle A of title IX, 101 Stat. 1330-294 to 1330-296", + "capture": "govinfo_statute101_pg1330_extract.pdf", + "location": "extract pages 3-5: sections 9021-9023, all of Part 2; nothing there dates section 9023 (section 9022(c) dates only section 9022); approval date December 22, 1987 on extract page 6", + "sha256": "b1f5bc5fcbaa0791d3f1f033b00e85d7d35930c594738a3bc3e0b7ef9f0ac9d1" + }, + { + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, section 9023(b), 101 Stat. 1330-296", + "capture": "govinfo_statute101_pg1330_extract.pdf.txt", + "location": "section 9023(b)(2), the new 211(a)(8) (42 U.S.C. 411(a)(8))", + "quote": "\"(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;\"", + "sha256": "1ea7ede8450b428acfd56121f54aa20e9d8d94f72ed4f35e7fb48cecfc7bd7f3" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(8) successor text", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(8); amendment history contains no later change to this paragraph", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "From enactment of Pub. L. 100-203 on December 22, 1987, 411(a)(8) says the section 931 exclusion from gross income does not apply in computing net earnings from self-employment.", + "effective_end": "2026-12-31", + "effective_start": "1987-12-22", + "family": "self_employment_possessions_931_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "amending_act": "Public Law 100-203 section 9023(b)(2)", + "case_free_basis": { + "citation": { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(8)", + "quote": "(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "explanation": "411(a)(8) as amended by Pub. L. 100-203 section 9023(b)(2) states no condition: the section 931 exclusion does not apply for any individual, so no fact changes this family's consequence." + }, + "effective_date_clause": "None for section 9023: neither the section nor Part 2 of subtitle A of title IX dates it (101 Stat. 1330-294 to 1330-296).", + "enactment": "1987-12-22", + "unread_trigger_facts": { + "country_of_residence": "decides only whether 931 excludes the income for income-tax purposes; 411(a)(8) sets that exclusion aside whatever the residence", + "possession_income_exclusion": "411(a)(8) says the 931 exclusion 'shall not apply' for any individual; no fact about it changes the consequence (case_free_basis)", + "residence_period": "same as country_of_residence: a 931 residence test, set aside by 411(a)(8)", + "taxable_year": "labels the taxable year; the row starts at enactment 1987-12-22 (no section 9023 effective date)" + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "The section 931 exclusion does not apply, so this family excludes nothing; apply the other families." + }, + "rule_id": "se_possessions_931_1987_2026", + "trigger_facts": [ + "country_of_residence", + "possession_income_exclusion", + "residence_period", + "taxable_year" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "public_law_90_248_election", + "consequence": "noncovered", + "description": "Pub. L. 90-248 section 122(c)(2): \"any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter\". Those amendments reach only a position of a State or a political subdivision \"compensated solely on a fee basis\": 411(c)(1)'s public-office exception and 411(c)(2)(E)'s employee rule. So the election displaces nothing for fees received outside such a position (as a contractor, say); they take the other cases or the residual.", + "precedence": 1, + "when": { + "government_level": "State or political subdivision", + "public_office_1968_exemption_election": "Timely irrevocable election under Public Law 90-248 section 122(c)(2), made by an individual in an affected position in 1968, applies to these fees.", + "public_office_fee_basis": "position compensated solely on a fee basis" + } + }, + { + "case_id": "state_local_fee_basis_office", + "consequence": "covered", + "description": "411(c)(1)'s exception: the functions of a public office of a State or political subdivision, for fees received in a period when the position is compensated solely on a fee basis and its functions are not covered under a section 418 agreement, remain a trade or business, subject to the other net-earnings rules.", + "overrides": [ + "public_office_functions" + ], + "precedence": 2, + "when": { + "government_level": "State or political subdivision", + "public_office_1968_exemption_election": "no applicable election", + "public_office_fee_basis": "position compensated solely on a fee basis", + "public_office_functions": "income is for performing the functions of a public office", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + } + }, + { + "case_id": "public_office_functions", + "consequence": "noncovered", + "description": "411(c)(1): trade or business does not include the performance of the functions of a public office. This covers federal offices, salaried State and local offices, and fee-basis positions a section 418 agreement covers.", + "precedence": 3, + "when": { + "public_office_functions": "income is for performing the functions of a public office" + } + } + ], + "citations": [ + { + "authority": "26 U.S.C. 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "Effective Date of 1968 Amendment; Public Law 90-248 section 122(c)(1)-(2), 81 Stat. 844", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + }, + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(c)(1), (2)(E); 1968 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Public-office functions are excluded from trade or business. 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L. 110-28 section 8215, as the 42 U.S.C. 411 notes summarize it, is \"applicable to taxable years beginning after Dec. 31, 2006\".", + "eligibility_source_required": "26 USC 761(f) conditions and election must be established", + "income_assignment": "each spouse share under 26 USC 761(f)", + "qualified_joint_venture_411_a_16_available": true, + "required_conditions": [ + "the joint venture involves the conduct of a trade or business", + "spouses are the only joint-venture members", + "spouses file a joint return for the taxable year", + "both spouses materially participate under 469(h), disregarding paragraph (5)", + "both spouses elect section 761(f) treatment" + ], + "unread_trigger_facts": { + "assignment": "The output of the case (761(f)(1)(B)-(C): items divided by the spouses' interests, each taken into account as a sole proprietor), not a condition of it.", + "reporting_unit": "The units family's person-taxable-year computation reads it; 761(f) states no reporting-unit condition beyond the joint return, which joint_return carries.", + "taxable_year_start": "The taxable-year axis lookup_date reads it (Pub. L. 110-28 section 8215(c): 'taxable years beginning after December 31, 2006')." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Without a qualified joint venture, the partnership rules assign each partner's distributive share; apply the other families." + }, + "rule_id": "se_joint_venture_2007_2026", + "trigger_facts": [ + "assignment", + "joint_return", + "material_participation", + "partnership_status", + "qualified_joint_venture_election", + "reporting_unit", + "taxable_year_start", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "railroad_act_service", + "consequence": "noncovered", + "description": "411(c)(3).", + "precedence": 1, + "when": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231" + } + } + ], + "citations": [ + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(c)(3)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Railroad employee or employee-representative service under 26 USC 3231 is outside self-employment trade/business.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_railroad_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(c)(3); section text and source credit; no earlier effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(c)(3)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(c)(3)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(3)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(c)(3)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(c)(3)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "excluded_concept": { + "cases": { + "railroad_act_service": [ + "railroad_covered_service" + ] + } + } + }, + "excluded_concept": "Service as an employee or employee representative defined in 26 USC 3231", + "unread_trigger_facts": { + "employee_self_or_mixed": "411(c)(3) reaches only service 'as an employee or employee representative'; the case text carries that. The ordinary-employee family (411(c)(2)) reads this fact.", + "railroad_covered_employer": "26 U.S.C. 3231's employee definition includes the employer test; railroad_covered_service's text ('service as an employee or employee representative as defined in 26 U.S.C. 3231') carries it by reference." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Not 3231 service, so 411(c)(3) does not exclude it; apply the other families." + }, + "rule_id": "se_railroad_employee_1968_2026", + "trigger_facts": [ + "employee_self_or_mixed", + "railroad_covered_employer", + "railroad_covered_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "dealer_investment_or_speculative_holdings", + "consequence": "open", + "description": "The dealer-holdings split is regulatory detail.", + "open_alternatives": [ + { + "description": "Keep these rentals excluded, as 20 CFR 404.1082(b)(3) (April 1, 1996 edition) does.", + "name": "apply_1996_holdings_rule" + }, + { + "description": "Include them when received in the course of the dealer's trade or business, reading 411(a)(1) without the later regulatory split.", + "name": "statutory_dealer_text_only" + } + ], + "open_reason": "RENTAL_DEALER_HOLDINGS_RULE_UNVERIFIED: 411(a)(1) keeps rentals received in the course of a trade or business as a real estate dealer; the rule that a dealer's investment or speculative holdings stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3).", + "precedence": 1, + "when": { + "real_estate_dealer_status": "real estate dealer receiving rentals from real estate held for investment or speculation rather than for sale to customers" + } + }, + { + "case_id": "real_estate_dealer_rentals", + "consequence": "covered", + "description": "411(a)(1) dealer clause; apply the other families.", + "overrides": [ + "real_estate_rentals" + ], + "precedence": 2, + "when": { + "real_estate_dealer_status": "rentals received in the course of a trade or business as a real estate dealer" + } + }, + { + "case_id": "services_to_occupants_regulatory_detail", + "consequence": "open", + "description": "The occupant-services test is regulatory detail.", + "open_alternatives": [ + { + "description": "Include the payments in net earnings, as 20 CFR 404.1082(d)(2) (April 1, 1996 edition) does.", + "name": "apply_1996_occupant_services_rule" + }, + { + "description": "Treat the payments as rentals from real estate that 411(a)(1) excludes.", + "name": "statutory_rental_exclusion" + } + ], + "open_reason": "RENTAL_OCCUPANT_SERVICES_RULE_UNVERIFIED: the rule that such payments enter net earnings is captured only from the April 1, 1996 edition of 20 CFR 404.1082(d)(2).", + "precedence": 3, + "when": { + "services_to_occupants": "living quarters rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + } + }, + { + "case_id": "parking_warehouse_storage_space_regulatory_detail", + "consequence": "open", + "description": "The space-payment rule is regulatory detail.", + "open_alternatives": [ + { + "description": "Include the payments in net earnings, as 20 CFR 404.1082(d)(2)(i) (April 1, 1996 edition) does.", + "name": "apply_1996_space_payments_rule" + }, + { + "description": "Treat the payments as rentals from real estate that 411(a)(1) excludes.", + "name": "statutory_rental_exclusion" + } + ], + "open_reason": "RENTAL_SPACE_PAYMENTS_RULE_UNVERIFIED: the rule including these payments in net earnings is captured only from the April 1, 1996 edition of 20 CFR 404.1082(d)(2)(i).", + "precedence": 4, + "when": { + "rental_income": "payments for the use of space in parking lots, warehouses or storage garages" + } + }, + { + "case_id": "farm_rental_arrangement", + "consequence": "deferred", + "defers_to": [ + "self_employment_farm_rental_participation" + ], + "description": "411(a)(1) proviso; the farm rental participation family decides. 411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\" (review r6 M-13).", + "overrides": [ + "real_estate_rentals" + ], + "precedence": 5, + "when": { + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + } + }, + { + "case_id": "services_to_occupants_other_space", + "consequence": "open", + "description": "20 CFR 404.1082(d)(2)(i) names living quarters (and parking, warehouse and storage space, which the space-payment case takes); services provided with other space are not settled. Ranked below the farm-rental deferral, whose arrangement the proviso decides, and above real_estate_rentals, whose condition this worker also meets (review r6 M-2).", + "open_alternatives": [ + { + "description": "Treat the payments as rentals from real estate that 411(a)(1) excludes, on the statute alone or on the 1996 rule read as reaching living quarters only.", + "name": "statutory_rental_exclusion" + }, + { + "description": "Include the payments in net earnings, reading the April 1, 1996 edition's (d)(2)(ii) test, which speaks of \"rooms or other space\", as reaching any rented space.", + "name": "apply_1996_occupant_services_test_to_other_space" + } + ], + "open_reason": "RENTAL_OTHER_SPACE_SERVICES_RULE_UNVERIFIED: the occupant-services rule is captured only from the April 1, 1996 edition of 20 CFR 404.1082(d)(2), and there (d)(2)(i) includes \"Payments you receive for renting living quarters where services are also provided to the occupant\", under the heading \"(d) Rental income from living quarters\", while (d)(2)(ii) measures services against those \"usually provided in connection with the rental of rooms or other space for occupancy only\". No CE1 capture says whether services provided with other space take the payments out of 411(a)(1)'s rental exclusion, so the case refuses.", + "precedence": 6, + "when": { + "services_to_occupants": "space other than living quarters, parking lots, warehouses or storage garages (such as offices or shops), rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + } + }, + { + "case_id": "real_estate_rentals", + "consequence": "noncovered", + "description": "411(a)(1).", + "precedence": 7, + "when": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(a)-(e), dealer holdings, occupant services and attributable deductions", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(d)(2)(i)-(ii), services provided for occupants", + "quote": "Payments you receive for renting living quarters where services are also provided to the occupant", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official 2024 edition", + "capture": "cfr_2024_20_4041082.xml", + "location": "(a)-(d), rental-income core, real-estate-dealer holdings, farm arrangements and occupant services", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(1) text; 1974, 1956 and 1954 amendment notes", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(1); 1956 amendment note for material participation; later agent/CRP changes remain in their own families", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "411(a)(1) excludes rentals from real estate and from personal property leased with it, including crop-share rentals, with their attributable deductions, unless received in the course of a trade or business as a real estate dealer; the farm-arrangement proviso defers to the farm rental participation family. Only the regulatory dealer-holdings, occupant-services (living quarters, and other space rented with services) and space-payment details stay open.", + "effective_end": "1996-03-31", + "effective_start": "1968-01-01", + "family": "self_employment_rental_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "condition_cases": { + "scope": { + "cases": { + "dealer_investment_or_speculative_holdings": [ + "real_estate_dealer_status" + ], + "services_to_occupants_other_space": [ + "services_to_occupants" + ], + "services_to_occupants_regulatory_detail": [ + "services_to_occupants" + ] + } + } + }, + "evidence_only_boundaries": [ + { + "citation": { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + "date": "1996-04-01", + "evidence": "The April 1, 1996 edition of 20 CFR 404.1082 is the earliest captured edition stating the dealer-holdings, occupant-services and space-payment rules. The date is that edition's, not a change in the law.", + "kind": "regulation_edition", + "side": "end" + } + ], + "farm_material_participation_family": "self_employment_farm_rental_participation", + "scope": "Historical occupant-services and dealer-holdings detail is unverified. A plain request for the 1968 official CFR section returned no section text.", + "unread_trigger_facts": { + "material_participation": "411(a)(1)'s farm proviso is decided by self_employment_farm_rental_participation after farm_rental_arrangement defers; that family reads material participation.", + "trade_or_business": "The base definition reads it; 411(a)(1)'s only trade-or-business limb, 'received in the course of a trade or business as a real estate dealer', is carried by real_estate_dealer_status." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Not rental income from real estate, so 411(a)(1) does not exclude it; apply the other families." + }, + "rule_id": "se_rental_income_1968_1996", + "trigger_facts": [ + "material_participation", + "real_estate_dealer_status", + "rental_income", + "services_to_occupants", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "real_estate_dealer_rentals", + "consequence": "covered", + "description": "Investment or speculative holdings do not enter the dealer-business exception.", + "precedence": 1, + "when": { + "real_estate_dealer_status": "rental received in dealer business from real estate held for sale to customers" + } + }, + { + "case_id": "services_to_occupants", + "consequence": "covered", + "description": "20 CFR 404.1082(d)(2)(i) includes \"Payments you receive for renting living quarters where services are also provided to the occupant\"; (d)(2)(ii) says which services count. Other space rented with services takes services_to_occupants_other_space.", + "precedence": 2, + "when": { + "services_to_occupants": "living quarters rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + } + }, + { + "case_id": "parking_warehouse_storage_space", + "consequence": "covered", + "description": "20 CFR 404.1082(d)(2)(i) includes these payments in net earnings.", + "overrides": [ + "real_estate_rentals" + ], + "precedence": 3, + "when": { + "rental_income": "payments for the use of space in parking lots, warehouses or storage garages" + } + }, + { + "case_id": "farm_rental_arrangement", + "consequence": "deferred", + "defers_to": [ + "self_employment_farm_rental_participation" + ], + "description": "411(a)(1) proviso; the farm rental participation family decides. 411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\" (review r6 M-13).", + "overrides": [ + "real_estate_rentals" + ], + "precedence": 4, + "when": { + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + } + }, + { + "case_id": "farm_arrangement_with_non_individual", + "consequence": "open", + "description": "411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\", while 20 CFR 404.1082(c), captured from its April 1, 1996 edition, speaks of another person (review r6 M-13). Ranked below farm_rental_arrangement and above real_estate_rentals, whose condition this payment also meets. The case reaches only an owner or tenant who materially participates under an arrangement that provides for it: otherwise the farm-rental participation family gives noncovered (no_actual_material_participation, arrangement_lacks_participation_term), as real_estate_rentals does, so both readings agree (review r7 M-8(d)).", + "open_alternatives": [ + { + "description": "Only an arrangement with an individual takes the proviso; the payments stay rentals from real estate that 411(a)(1) excludes (real_estate_rentals).", + "name": "statutory_individual_only" + }, + { + "description": "The CFR's wording reaches an arrangement with any person, so the farm-rental participation family decides the payments, as farm_rental_arrangement defers them.", + "name": "cfr_any_person" + } + ], + "open_reason": "FARM_ARRANGEMENT_NON_INDIVIDUAL_UNSETTLED: the statute's farm-rental proviso names an arrangement with \"another individual\"; the 1996 and later CFR edition the row cites names another person. No capture says whether an arrangement with a corporation or other entity that produces the crop takes the rent out of 411(a)(1)'s exclusion, so the case refuses.", + "precedence": 5, + "when": { + "material_participation": true, + "rental_arrangement_requires_material_participation": true, + "rental_income": "income of an owner or tenant of land under an arrangement for a corporation, partnership, trust or other person who is not an individual to produce agricultural or horticultural commodities on it" + } + }, + { + "case_id": "services_to_occupants_other_space", + "consequence": "open", + "description": "20 CFR 404.1082(d)(2)(i) names living quarters (and parking, warehouse and storage space, which the space-payment case takes); services provided with other space are not settled. Ranked below the farm-rental deferral, whose arrangement the proviso decides, and above real_estate_rentals, whose condition this worker also meets (review r6 M-2).", + "open_alternatives": [ + { + "description": "Only living quarters (and parking, warehouse or storage space) take the (d)(2)(i) inclusion; payments for other space stay rentals from real estate that 411(a)(1) and 404.1082(a) exclude.", + "name": "living_quarters_rule_only" + }, + { + "description": "(d)(2)(ii)'s test, which speaks of \"rooms or other space\", reaches any rented space: services primarily for the occupant's convenience make the payments net earnings from self-employment, as for living quarters.", + "name": "occupant_services_test_any_space" + } + ], + "open_reason": "RENTAL_OTHER_SPACE_SERVICES_RULE_UNSETTLED: 20 CFR 404.1082(d)(2)(i) includes \"Payments you receive for renting living quarters where services are also provided to the occupant\", under the heading \"(d) Rental income from living quarters\", and adds only parking, warehouse and storage space, while (d)(2)(ii) measures services against those \"usually provided in connection with the rental of rooms or other space for occupancy only\". No CE1 capture says whether services provided with other space take the payments out of 411(a)(1)'s rental exclusion, so the case refuses.", + "precedence": 6, + "when": { + "services_to_occupants": "space other than living quarters, parking lots, warehouses or storage garages (such as offices or shops), rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + } + }, + { + "case_id": "real_estate_rentals", + "consequence": "noncovered", + "description": "411(a)(1); 20 CFR 404.1082(a) and (d)(1).", + "precedence": 7, + "when": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + } + } + ], + "citations": [ + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(a)-(e), dealer holdings, occupant services and attributable deductions", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "404.1082(d)(2)(i)-(ii), services provided for occupants", + "quote": "Payments you receive for renting living quarters where services are also provided to the occupant", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + { + "authority": "20 CFR 404.1082, official 2024 edition", + "capture": "cfr_2024_20_4041082.xml", + "location": "(a)-(d), rental-income core, real-estate-dealer holdings, farm arrangements and occupant services", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(1); 1956 amendment note for material participation; later agent/CRP changes remain in their own families", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "Real-estate rentals, personal property leased with the real estate, and their attributable deductions are excluded from NESE, subject to the statutory real-estate-dealer and farm material-participation exceptions. Payments for space other than living quarters, parking, warehouse or storage space rented with occupant services stay open.", + "effective_end": "2026-12-31", + "effective_start": "1996-04-01", + "family": "self_employment_rental_income", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1956" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 1956; Effective Date of 1956 Amendment; section text and source credit; no earlier effective-date claim", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "20 CFR 404.1082, official 2024 edition", + "capture": "cfr_2024_20_4041082.xml", + "location": "(a)-(d), rental-income core, real-estate-dealer holdings, farm arrangements and occupant services", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1956" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(1)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1956" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(1)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(1)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "occupant_services": { + "cases": { + "services_to_occupants": [ + "services_to_occupants" + ], + "services_to_occupants_other_space": [ + "services_to_occupants" + ] + } + }, + "real_estate_dealer_exception": { + "cases": { + "real_estate_dealer_rentals": [ + "real_estate_dealer_status" + ] + } + }, + "rental_income_and_attributable_deductions_excluded": { + "cases": { + "real_estate_rentals": [ + "rental_income" + ] + } + }, + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: a landlord's earnings other than rentals from real estate (or personal property leased with it) match no case and take the covered residual (\"Not rental income from real estate, so 411(a)(1) does not exclude it\")." + } + }, + "evidence_only_boundaries": [ + { + "citation": { + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "capture": "cfr_1996_20_4041082_r1.txt", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26" + }, + "date": "1996-04-01", + "evidence": "The April 1, 1996 edition of 20 CFR 404.1082 is the earliest captured edition stating the dealer-holdings, occupant-services and space-payment rules. The date is that edition's, not a change in the law.", + "kind": "regulation_edition", + "side": "start" + } + ], + "farm_material_participation_family": "self_employment_farm_rental_participation", + "includes_crop_share_rentals": true, + "occupant_services": { + "current_regulatory_detail": "Living quarters rented with services primarily for the occupant's convenience, beyond those usually provided with occupancy only, make the payments business income (404.1082(d)(2)); heat/light, common-area cleaning and trash collection alone do not. Whether such services do the same for other space is open (case services_to_occupants_other_space). This text is captured in the 1996 and 2024 editions.", + "historical_backcast": false, + "verified_regulation_edition": 1996 + }, + "real_estate_dealer_exception": "Include rentals received in the course of the real-estate-dealer business; investment or speculative holdings remain excluded.", + "rental_income_and_attributable_deductions_excluded": true, + "scope": "Income-definition modifier; does not exclude all earnings of a person receiving rents.", + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; the dealer limb is carried by real_estate_dealer_status; 404.1082(e)'s split of a non-real-estate business's income needs no extra case (the rental part meets real_estate_rentals, the rest the residual)." + } + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered", + "description": "Not rental income from real estate, so 411(a)(1) does not exclude it (20 CFR 404.1082(e)); apply the other families." + }, + "rule_id": "se_rental_income_1996_2026", + "trigger_facts": [ + "material_participation", + "real_estate_dealer_status", + "rental_arrangement_requires_material_participation", + "rental_income", + "services_to_occupants", + "trade_or_business" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "qualifying_retirement_payment", + "consequence": "noncovered", + "description": "411(a)(9): the plan conditions and (A)-(C) must all hold; a payment failing any of them is not excluded by it.", + "precedence": 1, + "when": { + "partner_capital_paid": true, + "partner_no_other_obligation": true, + "partner_no_services": true, + "retirement_payment": "periodic payment on account of retirement under a written partnership plan that meets such requirements as are prescribed by the Secretary of the Treasury and pays partners generally or a class or classes of partners, continuing at least until the partner's death" + } + } + ], + "citations": [ + { + "authority": "Public Law 90-248, 81 Stat. 821 (1968)", + "capture": "govinfo_statute81_pg821_extract.pdf", + "location": "section 118, printed pp. 841-842", + "sha256": "f41170ec21af82e6313e9cc8038e12c6ed5e3875983fbea62a5f61d94407620f" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(9); 1968 amendment note; effective date of section 118(b), years ending on/after 1967-12-31", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "Exclude a qualifying partner retirement-plan payment only when all three statutory conditions hold.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_retired_partner", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1968" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(9); Amendments entries: 1968; Effective Date of 1968 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1968 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 90-248, 81 Stat. 821 (1968)", + "capture": "govinfo_statute81_pg821_extract.pdf", + "location": "section 118, printed pp. 841-842", + "sha256": "f41170ec21af82e6313e9cc8038e12c6ed5e3875983fbea62a5f61d94407620f" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(9)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1968" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(9)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1968 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(9)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1968" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(9)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1968 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(9)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "eligible_concept": { + "cases": { + "qualifying_retirement_payment": [ + "retirement_payment" + ] + } + }, + "required_conditions": { + "cases": { + "qualifying_retirement_payment": [ + "partner_no_services", + "partner_no_other_obligation", + "partner_capital_paid" + ] + } + } + }, + "eligible_concept": "periodic retirement payments under written partnership plan continuing at least until partner death", + "partnership_year_timing": "year ending within or with recipient taxable year", + "required_conditions": [ + "partner renders no partnership or successor business service during relevant partnership year", + "no other obligation from other partners at relevant year end", + "partner capital share fully paid before relevant year end" + ], + "unread_trigger_facts": { + "amount": "The amount the units family's minimum compares; 411(a)(9) has no amount condition.", + "partnership_status": "411(a)(9) reaches 'amounts received by a partner'; retirement_payment's text (a written partnership plan paying partners generally or a class of partners, until 'the partner's death') and the three partner_* booleans carry partner status." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "No source giving a quantitative bound for the exclusion population was located; guidance and legal cases establish rules but do not bound prevalence.", + "searches": [ + "domains:irs.gov, secure.ssa.gov | \"retired partner\" \"retirement payments\" prevalence statistics" + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "A payment failing any 411(a)(9) condition is not excluded by it; apply the other families." + }, + "rule_id": "se_retired_partner_1968_2026", + "trigger_facts": [ + "amount", + "partner_capital_paid", + "partner_no_other_obligation", + "partner_no_services", + "partnership_status", + "retirement_payment" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "section_7873_exempt_income", + "consequence": "noncovered", + "description": "411(a)(14); 7873(a)-(b). Review r7 low 5: the income condition read \"exempt under 7873(a)\", the conclusion this case draws, so a worker who just misses on membership had to state an exemption he could not have. 7873(a)(1) exempts income derived \"by a member of an Indian tribe directly or through a qualified Indian entity\" or by a qualified Indian entity \"from a fishing rights-related activity of such tribe\", and 7873(b)(1) defines the activity as \"any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish\"; the condition now names the activity, and the membership, harvesting and entity conditions decide the exemption.", + "precedence": 1, + "when": { + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": "when received through an entity, the entity meets 7873(b)(3)", + "tribal_fishing_rights_income": "income from a fishing rights-related activity of the tribe (7873(b)(1))", + "tribal_membership": "a member of the tribe, directly or through a qualified Indian entity" + } + }, + { + "case_id": "section_7873c2_de_minimis_amount", + "consequence": "noncovered", + "description": "7873(c)(2)(A): if all but a de minimis amount derived by an individual through a qualified Indian entity is exempt under (a)(1), \"the entire amount shall be entitled to the benefits of such paragraph\", so 411(a)(14) excludes the de minimis part too.", + "precedence": 2, + "when": { + "tribal_fishing_qualified_entity": "the entity meets 7873(b)(3)", + "tribal_fishing_rights_income": "a de minimis part of an amount derived through a qualified Indian entity, all but which is exempt under 7873(a)(1)", + "tribal_membership": "a member of the tribe, deriving the amount through a qualified Indian entity" + } + } + ], + "citations": [ + { + "authority": "26 USC 7873, official 2024 United States Code section granule", + "capture": "uscode_2024_26_7873.html", + "location": "7873(a)-(c); Public Law 100-647 section 3044 effective-date and no-inference provision", + "sha256": "380698938697f0784a7a7256a8c2688968f633bd9e8c53cef5d0b08686c34772" + }, + { + "authority": "26 USC 7873, official 2024 United States Code section granule", + "capture": "uscode_2024_26_7873.html", + "location": "7873(c)(2)", + "quote": "If, but for this paragraph, all but a de minimis amount\u2014 (A) derived by a qualified Indian tribal entity, or by an individual through such an entity, is entitled to the benefits of paragraph (1) of subsection (a), or (B) paid to an individual for services is entitled to the benefits of paragraph (2) of subsection (a), then the entire amount shall be entitled to the benefits of such paragraph.", + "sha256": "380698938697f0784a7a7256a8c2688968f633bd9e8c53cef5d0b08686c34772" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(14); 1988 amendment under Public Law 100-647 section 3043(b); section 3044 effective-date note", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + } + ], + "consequence": "covered", + "description": "Exclude income exempt under 7873 from NESE, subject to the tribal fishing-right, membership, activity and qualified-entity conditions. The amendment expressly reaches periods before enactment.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_treaty_fishing", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a)(14); Amendments entries: 1988; Effective Date of 1988 Amendment", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)(14)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Section text as printed: 411(a)(14)", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(14)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1988" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "capture": "uscode_2024_42_411.html", + "location": "Section text as printed: 411(a)(14)", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 411, + "section_references_verified_present": [ + "411(a)(14)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "de_minimis_rule": { + "cases": { + "section_7873c2_de_minimis_amount": [ + "tribal_fishing_rights_income", + "tribal_fishing_qualified_entity" + ] + } + }, + "excluded_income_reference": { + "cases": { + "section_7873_exempt_income": [ + "tribal_fishing_rights_income" + ], + "section_7873c2_de_minimis_amount": [ + "tribal_fishing_rights_income" + ] + } + }, + "member_activity_condition": { + "cases": { + "section_7873_exempt_income": [ + "tribal_fishing_member_activity" + ] + } + }, + "qualified_entity_conditions": { + "cases": { + "section_7873_exempt_income": [ + "tribal_fishing_qualified_entity" + ] + } + } + }, + "de_minimis_rule": "26 U.S.C. 7873(c)(2)(A): a de minimis unrelated part of an amount derived through a qualified Indian entity shares the exemption when all the rest is exempt under 7873(a)(1).", + "effective_periods": "All periods beginning before, on, or after 1988-11-10", + "excluded_income_reference": "26 USC 7873", + "member_activity_condition": "Substantially all harvesting in the fishing rights-related activity must be performed by members of the tribe (26 U.S.C. 7873(b)(1)).", + "prior_treaty_inference": "The act creates no inference about the independent prior existence or scope of treaty exemptions.", + "qualified_entity_conditions": "Apply 7873(b)(3), including equity ownership, management and applicable 90 percent gross-receipts/10 percent equity tests; tribal fishing activity alone is insufficient.", + "qualifying_income": "Fishing-rights-related income of a tribal member directly or through a qualified Indian entity, or income of the qualified entity, as defined in 7873.", + "recognized_fishing_right_secured_as_of": "1988-03-17", + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; 7873(a)(1) exempts the income whether or not the fishing is a trade or business, and 411(a)(14) excludes whatever 7873 exempts." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "Broader IRS/TIGTA/GAO/CRS and SSA/Census/BLS searches found legal or audit guidance but no published quantitative bound for the target exclusion population.", + "searches": [ + { + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tribal\" \"fishing\" \"7873\" (statistics OR number OR count)", + "result": "IRS legal/audit guidance; no bound on the target exclusion population. Search performed and reported by root agent.", + "searched_utc": "2026-10-25" + }, + { + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"treaty fishing\" \"employment\" (statistics OR number) -DYNASIM -MINT -Trustees -inurl:oact -inurl:projections", + "result": "No qualifying bound. Search performed and reported by root agent.", + "searched_utc": "2026-10-25" + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The income is not exempt under 7873, so 411(a)(14) does not exclude it; apply the other families." + }, + "rule_id": "se_treaty_fishing_1968_2026", + "trigger_facts": [ + "trade_or_business", + "tribal_fishing_member_activity", + "tribal_fishing_qualified_entity", + "tribal_fishing_rights_income", + "tribal_membership" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "church_employer_below_100", + "consequence": "noncovered", + "description": "Former 411(a)(13)(C), which the 1986 amendment note quotes: \"if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income\". So pay from an employer below the gate is out of self-employment income whatever the person's other earnings, and the combined floors of the other cases never reach it; electing_church_1984_1985's threshold ($100 from one employer) excludes it the same way. Review r7 M-5: round 6's low 3 sent such pay to the residual's $400 floor, which counted it toward $400. The case ranks first; one employer's pay meets either this text or the other cases' \"at least $100\" text, not both. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "precedence": 1, + "when": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying less than $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_combined_below_100", + "consequence": "noncovered", + "description": "Below $100 of combined earnings the instructions stop. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "precedence": 2, + "when": { + "amount": "combined earnings below $100", + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_100_to_399_without_ordinary_loss", + "consequence": "covered", + "description": "From $100 to $399.99 without an ordinary loss, the church remuneration is the base. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "precedence": 3, + "when": { + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_at_least_100_with_ordinary_loss", + "consequence": "covered", + "description": "With an ordinary loss the combined earnings are the base. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "precedence": 4, + "when": { + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss", + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_at_least_400_without_ordinary_loss", + "consequence": "covered", + "description": "From $400 the combined earnings are the base. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "precedence": 5, + "when": { + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01" + } + } + ], + "citations": [ + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Employees of Churches and Qualified Church-Controlled Organizations, Note", + "quote": "Note: if you are a minister or member of a religious order, do not use the follawing instructions.", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1984, OCR text", + "capture": "irs_schedule_se_1984.pdf.txt", + "location": "OCR text of page 1, Part I note", + "quote": "you are not a minister or a member of a religious order, see the instructions", + "sha256": "b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1986 amendment note quoting former 411(a)(13)(C)", + "quote": "\u201c(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income .\u201d", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1986 amendment note, subsec. (i)", + "quote": "Subsec. (i). Pub. L. 99\u2013514, \u00a7 1882(b)(2)(A) , added subsec. (i).", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a), (b)(1)-(2); 1984 amendment notes; effective date of 1984 amendment", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(i)(4)", + "quote": "the term \u201c church employee income \u201d means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title ).", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "SSA POMS RS 01804.001 A", + "capture": "poms_rs_01804001.html", + "location": "RS 01804.001 A", + "sha256": "2cc221fe71fed3acd4dd40d42d83625d8d7dec024fbabccd6eb355c94d206f85" + }, + { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "410(a)(8)(B)", + "quote": "other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + } + ], + "consequence": "covered_above_threshold", + "description": "One taxable-year unit of other net earnings, with $400 minimum; church employee income did not yet arise from the 410(a)(8)(B) election. For a fiscal year that began in 1983, the 1984 church cases apply to remuneration for electing-church service performed on or after 1984-01-01.", + "effective_end": "1983-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_units", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "church_gate_aggregation_scope": "person_employer_taxable_year", + "church_remuneration_employer_gate_cents": 10000, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1984", + "1986" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a), 411(b)(1), 411(b)(2), 411(i); Amendments entries: 1983, 1984, 1986; Effective Date of 1986 Amendment; Effective Date of 1984 Amendment; Effective and Termination Dates of 1983 Amendment; Plan Amendments Not Required Until January\u00a01,\u00a01989", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1984 Amendment", + "Effective and Termination Dates of 1983 Amendment", + "Plan Amendments Not Required Until January\u00a01,\u00a01989" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01804.001 A", + "capture": "poms_rs_01804001.html", + "location": "RS 01804.001 A", + "sha256": "2cc221fe71fed3acd4dd40d42d83625d8d7dec024fbabccd6eb355c94d206f85" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)", + "411(b)(1)", + "411(b)(2)", + "411(i)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ] + } + ], + "condition_cases": { + "church_gate_aggregation_scope": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_combined_below_100": [ + "church_employee_service", + "services_performed_date" + ], + "church_employer_below_100": [ + "church_employee_service", + "services_performed_date" + ] + } + }, + "eligible_base_by_case": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_combined_below_100": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_employer_below_100": [ + "church_employee_service", + "services_performed_date" + ] + } + }, + "qualifying_church_remuneration": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_combined_below_100": [ + "church_employee_service", + "services_performed_date" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "The family uses the taxable-year axis because 411(b)'s minimum applies per taxable year, and Pub. L. 99-514 section 1882(b)(3), as the 42 U.S.C. 411 notes summarize it, makes the section 1882(b)(2) amendments \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\". This row ends where Pub. L. 98-369 section 2603(e) applies former 411(a)(13) to \"service performed after Dec. 31, 1983\".", + "eligible_base_by_case": { + "church_100_to_399_without_ordinary_loss": "qualifying_church_remuneration", + "church_at_least_100_with_ordinary_loss": "combined_earnings", + "church_at_least_400_without_ordinary_loss": "combined_earnings", + "church_combined_below_100": "zero", + "church_employer_below_100": "zero", + "residual_default": "ordinary_net_earnings if at least 400 dollars, otherwise zero" + }, + "qualifying_church_remuneration": "gross remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from each such employer paying at least 100 dollars of it in the taxable year; remuneration for service before 1984-01-01 counts neither toward the 100 dollars nor in the base", + "units": [ + { + "aggregation_scope": "person_taxable_year_statutory_unit", + "eligible_concept": "eligible trade/business gross income less attributable allowable deductions plus admissible partnership ordinary income/loss", + "factor": { + "denominator": 10000, + "numerator": 10000 + }, + "factor_applies_to": "positive aggregate after admissible losses; optional-method deemed earnings are computed separately before joining this unit", + "loss_treatment": "offset gains in this unit before factor; never offset covered wages; threshold failure makes eligible base zero", + "rounding": "none_prescribed_for_base_in_411; retain exact rational arithmetic", + "threshold_basis": "unit_net_earnings_after_regular_factor_and_optional_method_adjustments", + "threshold_cents": 40000, + "threshold_comparison": "greater_than_or_equal", + "threshold_scope": "person_year_aggregate", + "unit_id": "other_net_earnings" + } + ], + "unread_trigger_facts": { + "employee_self_or_mixed": "The ordinary-employee family reads it; the units computation and the fiscal-year-1983 church cases do not depend on it (church_employee_service carries the 411(c)(2)(G) route, its unrelated-business and ministry limits and the 1984-01-01 service date).", + "reporting_unit": "The units' person-taxable-year aggregation (units.aggregation_scope) reads it.", + "taxable_year_start": "The taxable-year axis lookup_date reads it; the fiscal-year-1983 church limb is carried by services_performed_date ('on or after 1984-01-01')." + }, + "wages_consume_annual_maximum_first": true + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "One unit: other net earnings count once they reach $400; apply the other families." + }, + "rule_id": "se_units_1968_1983", + "trigger_facts": [ + "amount", + "church_employee_service", + "employee_self_or_mixed", + "reporting_unit", + "services_performed_date", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "church_employer_below_100", + "consequence": "noncovered", + "description": "Former 411(a)(13)(C), which the 1986 amendment note quotes: \"if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income\". So pay from an employer below the gate is out of self-employment income whatever the person's other earnings, and the combined floors of the other cases never reach it; electing_church_1984_1985's threshold ($100 from one employer) excludes it the same way. Review r7 M-5: round 6's low 3 sent such pay to the residual's $400 floor, which counted it toward $400. The case ranks first; one employer's pay meets either this text or the other cases' \"at least $100\" text, not both. For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "precedence": 1, + "when": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying less than $100 of such remuneration in the taxable year" + } + }, + { + "case_id": "church_combined_below_100", + "consequence": "noncovered", + "description": "Below $100 of combined earnings the instructions stop. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "precedence": 2, + "when": { + "amount": "combined earnings below $100", + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year" + } + }, + { + "case_id": "church_100_to_399_without_ordinary_loss", + "consequence": "covered", + "description": "From $100 to $399.99 without an ordinary loss, the church remuneration is the base. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "precedence": 3, + "when": { + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year" + } + }, + { + "case_id": "church_at_least_100_with_ordinary_loss", + "consequence": "covered", + "description": "With an ordinary loss the combined earnings are the base. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "precedence": 4, + "when": { + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss", + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year" + } + }, + { + "case_id": "church_at_least_400_without_ordinary_loss", + "consequence": "covered", + "description": "From $400 the combined earnings are the base. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "precedence": 5, + "when": { + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year" + } + } + ], + "citations": [ + { + "authority": "IRS Form 1040 instructions, 1985", + "capture": "irs_form1040_instructions_1985_extract.pdf", + "location": "extract page 2 (original PDF page 31), printed page 31, Employees of Churches and Qualified Church-Controlled Organizations; Lines 9 and 13", + "sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35" + }, + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Employees of Churches and Qualified Church-Controlled Organizations, Note", + "quote": "Note: if you are a minister or member of a religious order, do not use the follawing instructions.", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Lines 9 and 13", + "quote": "Lines 9 and 13.\u2014You may be subject to self-employment tax even if line 9 is less than $400.", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Lines 9 and 13", + "quote": "enter on line 13 the smaller of line 12a or line 12c. In all other cases you will enter on line 13 the smaller of line 9 or line 12a", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1984", + "capture": "irs_schedule_se_1984.pdf", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13", + "sha256": "e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1984, OCR text", + "capture": "irs_schedule_se_1984.pdf.txt", + "location": "OCR text of page 1, Part I line 2", + "quote": "Form W-2 wages of $100 or more from an electing church or church-controlled organization", + "sha256": "b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1984, OCR text", + "capture": "irs_schedule_se_1984.pdf.txt", + "location": "OCR text of page 1, Part I note", + "quote": "you are not a minister or a member of a religious order, see the instructions", + "sha256": "b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1985", + "capture": "irs_schedule_se_1985.pdf", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13", + "sha256": "db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1985, OCR text", + "capture": "irs_schedule_se_1985.pdf.txt", + "location": "OCR text of page 1, Part I line 2", + "quote": "Form W-2 wages of $100 or more from an electing church or church-controlled organization", + "sha256": "3dde3ba3f0d74df032ee2fadc301bbfbebab2c6bb84400a7b920ed9b72d4acfa" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1986 amendment note quoting former 411(a)(13)(C)", + "quote": "\u201c(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income .\u201d", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1986 amendment note quoting prior 411(a)(13); 1984/1986 effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "1986 amendment note, subsec. (i)", + "quote": "Subsec. (i). Pub. L. 99\u2013514, \u00a7 1882(b)(2)(A) , added subsec. (i).", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "capture": "lii_42_411.html", + "location": "411(i)(4)", + "quote": "the term \u201c church employee income \u201d means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title ).", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "410(a)(8)(B)", + "quote": "other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(5), (b)(2); 1986 amendment note quoting former 411(a)(13); effective-date notes", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + } + ], + "consequence": "covered_above_threshold", + "description": "Historical electing-church remuneration passes a $100 employer-year gate and enters the combined ordinary-business income/loss computation. The IRS instructions then apply separate cases at combined earnings of $100 and $400; modern segregated church units must not be backcast.", + "effective_end": "1985-12-31", + "effective_start": "1984-01-01", + "family": "self_employment_units", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "aggregation_scope": "person_taxable_year_combined_historical_computation", + "boundary_clause": { + "axis_exception": "Pub. L. 98-369 section 2603(e) applies former 411(a)(13) to service performed after December 31, 1983, while the family's units, minimums and later boundaries (411(i) from 1986, 411(a)(11) from 1990) run by taxable year, so the family keeps the taxable-year axis. For a calendar-year worker the first such year begins January 1, 1984. A fiscal-year worker whose taxable year began in 1983 reaches the earlier row, whose church cases carry services_performed_date \"on or after 1984-01-01\".", + "citation": { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "Effective Date of 1984 Amendment note (Pub. L. 98-369 section 2603(e))", + "quote": "Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98\u2013369 applicable to service performed after Dec. 31, 1983", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + }, + "church_business_expense_deductions_allowed": false, + "church_gate_aggregation_scope": "person_employer_taxable_year", + "church_remuneration_employer_gate_cents": 10000, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1984", + "1986" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a), 411(b)(1), 411(b)(2), 411(i); Amendments entries: 1983, 1984, 1986; Effective Date of 1986 Amendment; Effective Date of 1984 Amendment; Effective and Termination Dates of 1983 Amendment; Plan Amendments Not Required Until January\u00a01,\u00a01989", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1984 Amendment", + "Effective and Termination Dates of 1983 Amendment", + "Plan Amendments Not Required Until January\u00a01,\u00a01989" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "IRS Schedule SE (Form 1040), 1984", + "capture": "irs_schedule_se_1984.pdf", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13", + "sha256": "e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1985", + "capture": "irs_schedule_se_1985.pdf", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13", + "sha256": "db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8" + }, + { + "authority": "IRS Form 1040 instructions, 1985", + "capture": "irs_form1040_instructions_1985_extract.pdf", + "location": "extract page 2 (original PDF page 31), printed page 31, Employees of Churches and Qualified Church-Controlled Organizations; Lines 9 and 13", + "sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)", + "411(b)(1)", + "411(b)(2)", + "411(i)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982 + ] + } + ], + "combined_earnings": "ordinary_net_earnings plus qualifying_church_remuneration", + "condition_cases": { + "aggregation_scope": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "amount" + ], + "church_at_least_100_with_ordinary_loss": [ + "amount" + ], + "church_at_least_400_without_ordinary_loss": [ + "amount" + ], + "church_combined_below_100": [ + "amount" + ] + } + }, + "church_gate_aggregation_scope": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service" + ], + "church_combined_below_100": [ + "church_employee_service" + ], + "church_employer_below_100": [ + "church_employee_service" + ] + } + }, + "eligible_base_by_case": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "amount" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "amount" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "amount" + ], + "church_combined_below_100": [ + "church_employee_service", + "amount" + ], + "church_employer_below_100": [ + "church_employee_service" + ] + } + }, + "qualifying_church_remuneration": { + "cases": { + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service" + ], + "church_combined_below_100": [ + "church_employee_service" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "This row starts where Pub. L. 98-369 section 2603(e), as the 42 U.S.C. 411 notes summarize it, makes former 411(a)(13) \"applicable to service performed after Dec. 31, 1983\" (pinned with an axis_exception in boundary_clause); it ends where Pub. L. 99-514 section 1882(b)(3) makes the 1986 rules \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\".", + "eligible_base_by_case": { + "church_100_to_399_without_ordinary_loss": "qualifying_church_remuneration", + "church_at_least_100_with_ordinary_loss": "combined_earnings", + "church_at_least_400_without_ordinary_loss": "combined_earnings", + "church_combined_below_100": "zero", + "church_employer_below_100": "zero", + "residual_default": "ordinary_net_earnings if at least 400 dollars, otherwise zero" + }, + "factor": { + "denominator": 1, + "numerator": 1 + }, + "historical_statutory_basis": "former 411(a)(13)(A)-(C), quoted in the official 1994 Code; 1986 separate-unit amendment applies to remuneration paid or derived in taxable years beginning after 1985-12-31", + "named_options": [ + { + "explanation": "The row's cases keep former 411(a)(13)'s $100 per-employer gate and add the 1985 Form 1040 instructions' combined $100 and $400 floors (lines 9 and 13). No 1984 instructions are captured, so 1984 uses the 1985 instructions with the 1984 Schedule SE, whose Part III lines match.", + "group": "units_1984_1985_church_floor", + "name": "irs_1985_instructions_with_employer_gate", + "status": "operational_irs_instructions_with_statutory_gate" + }, + { + "explanation": "Former 411(a)(13), quoted in the 1994 Code, states the $100 per-employer gate without the instructions' combined floors; it is retained as the reading CE1 does not apply where they differ.", + "group": "units_1984_1985_church_floor", + "name": "former_411a13_employer_gate_only", + "status": "statutory_text_retained_not_operational" + } + ], + "ordinary_losses_may_offset_church_remuneration": true, + "ordinary_net_earnings": "admissible farm/nonfarm/partnership earnings after their own allowed deductions and ordinary losses, including applicable optional-method amounts", + "published_form_flow": { + "instructions_lines9_13": "Below 100, stop; from 100 to 399.99 without ordinary loss, use min(line 12a, line 12c); otherwise use min(line 9, line 12a)", + "line12a": "remaining combined maximum after covered wages", + "line12c": "church wages", + "line2": "qualifying church wages join nonfarm net profit or loss", + "lines7_8_9": "Farm and nonfarm amounts combine; the form refers church employees below 400 to the instructions" + }, + "qualifying_church_remuneration": "gross remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from each such employer paying at least 100 dollars of it in the taxable year", + "statutory_units": "One historical combined computation with the stated conditional church/ordinary floors; not the post-1985 two-unit rule", + "units": [ + { + "aggregation_scope": "person_taxable_year_with_per_employer_church_gate", + "eligible_concept": "ordinary net earnings after admissible losses plus qualifying church gross remuneration; apply the row's cases", + "factor": { + "denominator": 1, + "numerator": 1 + }, + "loss_treatment": "ordinary business losses may offset qualifying church remuneration; no self-employment loss offsets covered wages", + "rounding": "no new intermediate monetary rounding inferred from forms", + "threshold_basis": "The row's cases, retaining the church employer-year 100-dollar gate and conditional aggregate 100/400-dollar rules", + "threshold_rule_parameters": "cases and eligible_base_by_case", + "threshold_scope": "person_taxable_year_combined_computation", + "unit_id": "historical_combined_net_earnings" + } + ], + "unread_trigger_facts": { + "employee_self_or_mixed": "The ordinary-employee family reads it; church_employee_service carries the 411(c)(2)(G) route and its unrelated-business and ministry limits.", + "reporting_unit": "The historical combined computation's person-taxable-year aggregation reads it.", + "taxable_year_start": "The taxable-year axis lookup_date reads it (Pub. L. 99-514 section 1882(b)(3): taxable years beginning after 1985-12-31)." + }, + "wage_first_cap": "after the eligible-base cases, cap self-employment earnings at the combined maximum remaining after covered wages" + }, + "rare_exclusion": null, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "No qualifying electing-church remuneration: ordinary net earnings count once they reach $400 (former 411(b)(2)); apply the other families." + }, + "rule_id": "se_units_1984_1985", + "trigger_facts": [ + "amount", + "church_employee_service", + "employee_self_or_mixed", + "reporting_unit", + "taxable_year_start" + ], + "worked_examples": [] + }, + { + "cases": [], + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(i)(1)-(4); 1986 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered_above_threshold", + "description": "411(i) requires separate computation of church employee income and other net earnings; each has its own taxable-year minimum.", + "effective_end": "1989-12-31", + "effective_start": "1986-01-01", + "family": "self_employment_units", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "case_free_basis": { + "citation": { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(i)(2)(A)", + "quote": "(A) Subsection (b)(2) shall be applied separately\u2014 (i) to church employee income", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + "explanation": "411(i) splits the computation into two units, each with its own minimum; the units' thresholds decide the amounts, and no condition changes this family's consequence." + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1983", + "1984", + "1986" + ], + "citation": { + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "capture": "uscode_1994_42_411.html", + "location": "Historical comparison only, related to 411(a), 411(b)(1), 411(b)(2), 411(i); Amendments entries: 1983, 1984, 1986; Effective Date of 1986 Amendment; Effective Date of 1984 Amendment; Effective and Termination Dates of 1983 Amendment; Plan Amendments Not Required Until January\u00a01,\u00a01989", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1984 Amendment", + "Effective and Termination Dates of 1983 Amendment", + "Plan Amendments Not Required Until January\u00a01,\u00a01989" + ], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "primary_history_citations": [], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 411, + "section_references_verified_present": [ + "411(a)", + "411(b)(1)", + "411(b)(2)", + "411(i)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(7)(C)", + "410(a)(7)(D)", + "410(a)(7)(E)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "current_sections": [ + "410(a)(7)(C)", + "410(a)(7)(D)", + "410(a)(7)(E)" + ], + "unread_trigger_facts": { + "federal_retirement_system": "Open row: 410(a)(7)(C)(i) and (D) turn on coverage by a retirement system established by a law of the United States (other than FERS for D.C.); a future case would read it.", + "government_level": "Open row with no cases: the jurisdiction (D.C., Guam, American Samoa, CNMI) a future case would read under 410(a)(7)(C)-(E) and POMS RS 01901.300/.320; nothing reads it while the row refuses.", + "public_retirement_system_participation": "Open row: 410(a)(7)(E) and POMS RS 01901.320 turn on coverage by a retirement system established by a law of Guam (or the CNMI); a future case would read it." + }, + "verified_guidance_subcases": [ + { + "citation": { + "authority": "SSA POMS RS 01901.300(2012-06-18)", + "capture": "poms_rs_01901300.html", + "location": "Policy 1-2; D.C. coverage from 1965-10-01; new hires after 1987-09-30; listed exclusions", + "sha256": "384c025ee347662acf17d7f6f23c36035464aae515886ad0510b34d34362b104" + }, + "condition": "not covered by a U.S.-law retirement system other than FERS; no independent or listed exclusion", + "coverage_from": "1965-10-01", + "jurisdiction": "District of Columbia", + "new_hires_covered_after": "1987-09-30", + "specific_exclusions": [ + "hospital/penal patients or inmates", + "hospital students other than medical/dental interns/residents in training", + "temporary emergency employees", + "fee-paid board/committee/council members" + ] + }, + { + "citation": { + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "capture": "poms_rs_01901320.html", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b" + }, + "government_service_coverage_from": "1961-01-01", + "jurisdiction": "American Samoa", + "qualification": "POMS general statement does not replace statutory federal-retirement and other applicable exclusions" + }, + { + "citation": { + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "capture": "poms_rs_01901320.html", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b" + }, + "condition": "not covered by retirement system established by law of Guam; Philippine temporary-admission and independent exclusions still apply", + "jurisdiction": "Guam", + "temporary_or_intermittent_coverage_from": "1973-01-01" + }, + { + "citation": { + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "capture": "poms_rs_01901320.html", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b" + }, + "condition": "not covered by retirement system established by law of CNMI; Philippine temporary-admission exclusion still applies", + "general_government_service_coverage_from": "2012-10-01", + "jurisdiction": "CNMI", + "temporary_or_intermittent_coverage_from": "1987-01-01" + } + ] + }, + "rare_exclusion": null, + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + }, + "rule_id": "state_local_territories_history_open", + "trigger_facts": [ + "federal_retirement_system", + "government_level", + "public_retirement_system_participation" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "common_law_employee", + "consequence": "covered", + "description": "Cash and noncash pay are wages without the statutory homeworker cash test (POMS RS 01402.230 B.2).", + "precedence": 1, + "when": { + "employee_self_or_mixed": "common-law employee" + } + }, + { + "case_id": "statutory_homeworker", + "consequence": "covered_above_threshold", + "description": "Once the $50 calendar-quarter cash test is met, cash and noncash pay are wages (former 409(j), which Pub. L. 101-239 section 10208(d)(1)(A)-(K) redesignated 409(a)(8) in 1989; POMS RS 01402.230 B.1).", + "precedence": 2, + "when": { + "occupation": "home worker in a 410(j)(3)(C) occupational group, under a contract of service that contemplates that substantially all the services are to be performed personally, with no substantial investment in facilities (other than in facilities for transportation), in a continuing relationship" + } + } + ], + "citations": [ + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1960 amendment note", + "quote": "1960\u2014Subsec. (j). Pub. L. 86\u2013778, \u00a7 103(j)(2)(F) , substituted \u201csection 410(j)(3)(C)\u201d for \u201csection 410(k)(3)(C)\u201d.", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1977 amendment note", + "quote": "1977\u2014Subsecs. (g)(3), (j). Pub. L. 95\u2013216, \u00a7 351(a)(1) , (2), substituted \u201cyear\u201d for \u201cquarter\u201d wherever appearing and \u201c$100\u201d for \u201c$50\u201d.", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1989 amendment note to subsec. (a), Pub. L. 101-239 section 10208(d)(1)(A)-(K)", + "quote": "former subsecs. (j) and (k) as pars. (8) and (9)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1989 amendment notes, subsec. (j) entry", + "quote": "Former subsec. (j) redesignated subsec. (a)(8).", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes; later-edition text, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "former 409(j), the home-worker cash test, redesignated 409(a)(8) in 1989; 1960, 1977 and 1989 amendment notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(j)(3), closing clauses", + "quote": "if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term \u201c employee \u201d under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01402.230", + "capture": "poms_rs_01402230.html", + "location": "A-B; 1951-1977 and 1978+ cash thresholds", + "sha256": "886e790806303e6a098f80cc580eb9685b7bb817aa4bc5764955034146bb3561" + } + ], + "consequence": "deferred", + "description": "A statutory occupational-group home worker must meet the cash threshold; then both cash and noncash remuneration are wages. 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Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "statutory_homeworker_covered_pay": "cash_and_noncash_if_cash_test_met", + "threshold_id": "homeworker_cash_quarterly", + "unread_trigger_facts": { + "amount": "The amount the row's threshold compares: cash remuneration from one employer to the statutory home worker in the period (homeworker_cash_quarterly, $50); the common-law case needs no amount (POMS RS 01402.230 B.2).", + "month_or_exposure": "The period the threshold aggregates over (calendar quarter, 1951-1977), read by the threshold lookup, not by a case.", + "reporting_unit": "The threshold's employer-employee aggregation scope (employer_employee_quarter); no case depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed POMS RS 01402.230 definitions/policy; no numeric prevalence bound in these passages. Broader search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"statutory homeworkers\" (statistics OR number OR prevalence)", + "result": "IRS definitions and SOI form documentation; no below-cash-threshold prevalence bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"homeworkers\" \"social security\" coverage -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "Coverage and industry classification guidance; no exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "census.gov", + "bls.gov" + ], + "query": "\"statutory homeworkers\" employment (statistics OR number)", + "result": "No qualifying homeworker-exclusion prevalence bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "deferred", + "defers_to": [ + "self_employment_base_definition" + ], + "description": "Neither a common-law nor a statutory employee: the worker is self-employed and the self-employment base definition decides." + }, + "rule_id": "statutory_homeworker_service_1968", + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "month_or_exposure", + "occupation", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "common_law_employee", + "consequence": "covered", + "description": "Cash and noncash pay are wages without the statutory homeworker cash test (POMS RS 01402.230 B.2).", + "precedence": 1, + "when": { + "employee_self_or_mixed": "common-law employee" + } + }, + { + "case_id": "statutory_homeworker", + "consequence": "covered_above_threshold", + "description": "Once the $100 calendar-year cash test is met, cash and noncash pay are wages (former 409(j) until Pub. L. 101-239 section 10208(d)(1)(A)-(K) redesignated it 409(a)(8) in 1989; POMS RS 01402.230 B.1).", + "precedence": 2, + "when": { + "occupation": "home worker in a 410(j)(3)(C) occupational group, under a contract of service that contemplates that substantially all the services are to be performed personally, with no substantial investment in facilities (other than in facilities for transportation), in a continuing relationship" + } + } + ], + "citations": [ + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1977 amendment note", + "quote": "1977\u2014Subsecs. (g)(3), (j). Pub. L. 95\u2013216, \u00a7 351(a)(1) , (2), substituted \u201cyear\u201d for \u201cquarter\u201d wherever appearing and \u201c$100\u201d for \u201c$50\u201d.", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1989 amendment note to subsec. (a), Pub. L. 101-239 section 10208(d)(1)(A)-(K)", + "quote": "former subsecs. (j) and (k) as pars. (8) and (9)", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes", + "capture": "lii_42_409.html", + "location": "1989 amendment notes, subsec. (j) entry", + "quote": "Former subsec. (j) redesignated subsec. 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L. 95-216 section 351(d)", + "quote": "shall apply with respect to remuneration paid and services rendered after December 31, 1977", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 409, current law and historical amendment notes; later-edition text, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "former 409(j), the home-worker cash test, through 1989, and 409(a)(8) after Pub. L. 101-239 section 10208(d)(1)(A)-(K) redesignated it; 1977 and 1989 amendment notes and the 1977 effective-date note", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(j)(3), closing clauses", + "quote": "if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term \u201c employee \u201d under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01402.230", + "capture": "poms_rs_01402230.html", + "location": "A-B; 1951-1977 and 1978+ cash thresholds", + "sha256": "886e790806303e6a098f80cc580eb9685b7bb817aa4bc5764955034146bb3561" + } + ], + "consequence": "deferred", + "description": "A statutory occupational-group home worker must meet the cash threshold; then both cash and noncash remuneration are wages. A common-law home worker has wages regardless of this statutory-worker threshold. Required occupational-group facts include substantially personal services, no substantial facility investment and continuing relationship.", + "effective_end": "2026-12-31", + "effective_start": "1978-01-01", + "family": "statutory_homeworker_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "common_law_employee": "cash_and_noncash_without_this_threshold", + "condition_cases": { + "statutory_homeworker_covered_pay": { + "cases": { + "statutory_homeworker": [ + "occupation" + ] + } + } + }, + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "statutory_homeworker_covered_pay": "cash_and_noncash_if_cash_test_met", + "threshold_id": "homeworker_cash_annual", + "unread_trigger_facts": { + "amount": "The amount the row's threshold compares: cash remuneration from one employer to the statutory home worker in the period (homeworker_cash_annual, $100); the common-law case needs no amount (POMS RS 01402.230 B.2).", + "month_or_exposure": "The period the threshold aggregates over (calendar year, from 1978), read by the threshold lookup, not by a case.", + "reporting_unit": "The threshold's employer-employee aggregation scope (employer_employee_year); no case depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed POMS RS 01402.230 definitions/policy; no numeric prevalence bound in these passages. Broader search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"statutory homeworkers\" (statistics OR number OR prevalence)", + "result": "IRS definitions and SOI form documentation; no below-cash-threshold prevalence bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"homeworkers\" \"social security\" coverage -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "Coverage and industry classification guidance; no exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "census.gov", + "bls.gov" + ], + "query": "\"statutory homeworkers\" employment (statistics OR number)", + "result": "No qualifying homeworker-exclusion prevalence bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "deferred", + "defers_to": [ + "self_employment_base_definition" + ], + "description": "Neither a common-law nor a statutory employee: the worker is self-employed and the self-employment base definition decides." + }, + "rule_id": "statutory_homeworker_service_1978", + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "month_or_exposure", + "occupation", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "student_nurse_beyond_training_open", + "consequence": "open", + "description": "Ranked above enrolled_student_nurse, whose texts this worker also meets: 410(a)(13) and the POMS condition list state no limit on hours, training link or pay, while the POMS intent paragraph and Publication 15 (2026) item 3 describe part-time, training-incidental, nominal-pay work.", + "open_alternatives": [ + { + "description": "410(a)(13) and the POMS RS 01901.760 condition list govern: enrollment and regular attendance in a nurses' training school chartered or approved under State law, and service as a student nurse for a hospital or nurses' training school, exclude the service whatever its hours, its link to training or its pay, as case enrolled_student_nurse gives (noncovered).", + "name": "statutory_conditions_reading" + }, + { + "description": "The exclusion reaches only the employment POMS RS 01901.760's statement of congressional intent and Publication 15 (2026) item 3 describe: part-time, incidental to the student's training, for nominal pay. Other student nurse service is not excluded by this family and the residual covers it.", + "name": "training_incidental_nominal_pay_reading" + } + ], + "open_reason": "STUDENT_NURSE_SERVICE_BEYOND_TRAINING_UNSETTLED: 42 U.S.C. 410(a)(13) excludes \"Service performed as a student nurse in the employ of a hospital or a nurses\u2019 training school by an individual who is enrolled and is regularly attending classes in a nurses\u2019 training school chartered or approved pursuant to State law\", and POMS RS 01901.760 lists only those conditions (\"Beginning 1/1/40, service performed as a student nurse in the employ of a hospital or nurses' training school is not covered if:\"). POMS RS 01901.760 also says \"The intent of Congress is to exclude student nurse employment: \u2022 that is part-time; \u2022 when the only service performed is incidental to the student's training; and \u2022 when the remuneration for services is nominal.\", and IRS Publication 15 (2026) lists the exemption as \"3. Student nurse performing part-time services for nominal earnings at hospital as incidental part of training.\" No capture settles whether the exclusion reaches a student nurse's service that is not part-time, not incidental to training or not for nominal pay, so such service refuses.", + "precedence": 1, + "when": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": "student nurse in the employ of a hospital or a nurses' training school whose service is not part-time, not incidental to the student's training, or not for nominal remuneration" + } + }, + { + "case_id": "enrolled_student_nurse", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(13); POMS RS 01901.760. Service that is not part-time, not incidental to training or not for nominal pay meets the open case ranked above.", + "precedence": 2, + "when": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": "student nurse in the employ of a hospital or a nurses' training school" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 15 (2026)", + "capture": "irs_pub15_2026.html", + "location": "section 15, Students, scholars, trainees, teachers, etc., item 3", + "quote": "3. Student nurse performing part-time services for nominal earnings at hospital as incidental part of training.", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(13)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.760", + "capture": "poms_rs_01901760.html", + "location": "Policy", + "sha256": "be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78" + }, + { + "authority": "SSA POMS RS 01901.760", + "capture": "poms_rs_01901760.html", + "location": "Policy, statement of congressional intent", + "quote": "The intent of Congress is to exclude student nurse employment: \u2022 that is part-time; \u2022 when the only service performed is incidental to the student's training; and \u2022 when the remuneration for services is nominal.", + "sha256": "be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78" + } + ], + "consequence": "covered", + "description": "A student nurse in the employ of a hospital or nurses training school is excluded when enrolled and regularly attending classes in a nurses training school chartered or approved under State law. The exclusion began in 1940. POMS describes part-time training-incidental work for nominal remuneration. Whether the exclusion reaches a student nurse's service that is not part-time, not incidental to training or not for nominal pay is open (case student_nurse_beyond_training_open).", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "student_nurse_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(13); section text and source credit; no earlier effective-date claim", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.760", + "capture": "poms_rs_01901760.html", + "location": "Policy", + "sha256": "be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(13)" + ], + "support_kind": "later_text_and_source_credit_comparison", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(13)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(13)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(13)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(13)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "required_school_state_approval": { + "cases": { + "enrolled_student_nurse": [ + "employer_school_nexus" + ], + "student_nurse_beyond_training_open": [ + "employer_school_nexus" + ] + } + } + }, + "required_school_state_approval": true, + "service_as_student_nurse": true, + "unread_trigger_facts": { + "statutory_student_service": "The 410(a)(10) student-service fact; the 410(a)(13) exclusion's capacity test, 'Service performed as a student nurse', sits in occupation, so this row does not need it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"student nurse\" \"exemption\" \"number\" social security; eligibility guidance and qualitative legislative discussion returned, no numeric prevalence bound located.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student nurse\" \"social security\" exemption (statistics OR prevalence)", + "result": "IRS 2004-10 and Publication 15 describe student-nurse eligibility; no prevalence bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"student nurse\" excluded employment (statistics OR number) -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "BLS occupational classification includes student nurse; no employment-exclusion bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "At least one 410(a)(13) condition fails, so it does not exclude the service; apply the other families." + }, + "rule_id": "student_nurse_service_1968", + "trigger_facts": [ + "employer_school_nexus", + "enrollment", + "occupation", + "statutory_student_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "section_218_agreement_covers_students", + "consequence": "covered", + "description": "For a State or local school, the 218 agreement decides (POMS RS 01901.720 A).", + "overrides": [ + "enrolled_student_at_employing_school" + ], + "precedence": 1, + "when": { + "section_218_position": "a State or local school whose section 218 agreement covers these student services" + } + }, + { + "case_id": "enrolled_student_at_employing_school", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(10); POMS RS 01901.720 A and C.", + "precedence": 2, + "when": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled", + "enrollment": "enrolled and regularly attending classes", + "statutory_student_service": "service as a student" + } + } + ], + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(10), 1972 amendment and effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "A; statutory source and historical background", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + } + ], + "consequence": "covered", + "description": "A student enrolled and regularly attending classes at the employer school, college, or university is excluded. A state/local Section 218 agreement can cover student services. The auxiliary-organization extension does not yet apply.", + "effective_end": "1972-12-31", + "effective_start": "1968-01-01", + "family": "student_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "auxiliary_organization_included": false, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "A; statutory source and historical background", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(10)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ] + } + ], + "condition_cases": { + "auxiliary_organization_included": { + "cases": { + "enrolled_student_at_employing_school": [ + "employer_school_nexus" + ] + } + } + }, + "public_school_section_218_override": true, + "unread_trigger_facts": { + "section_218_group": "The 218 override turns on whether the State's agreement covers these student services, which section_218_position states; the coverage group under which the agreement covers them does not change the outcome." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"student\" \"FICA exemption\" statistics audit", + "result": "IRS 2004-10 discusses possible future medical-resident coverage only, a subset of the student exclusion. No bound for the full exclusion." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student\" \"Social Security\" \"noncovered\" employment exemption statistics -MINT -DYNASIM", + "result": "GAO-10-938 concerns broader state/local noncoverage; no student-exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs" + ], + "query": "\"student\" employment exclusion coverage statistics -\"Trustees\" -\"projections\" -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying student-exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"student\" university employment \"FICA\" exemption", + "result": "BLS UI timeline concerns different coverage law; no FICA exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student\" \"FICA\" exemption (statistics OR number) \"GAO\"", + "result": "GAO/HEHS/GGD-00-184R says IRS had not developed data on number or share of medical residents paying FICA; GAO/OSI-99-8 provides qualitative student guidance. Neither bounds all student exclusions." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The worker is not an enrolled, regularly attending student of the employing school, so 410(a)(10) does not exclude the service; apply the other families." + }, + "rule_id": "student_service_1968", + "trigger_facts": [ + "employer_school_nexus", + "enrollment", + "section_218_group", + "section_218_position", + "statutory_student_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "section_218_agreement_covers_students", + "consequence": "covered", + "description": "For a State or local school, the 218 agreement decides (POMS RS 01901.720 A).", + "overrides": [ + "enrolled_student_before_2024_08_15", + "enrolled_student_from_2024_08_15" + ], + "precedence": 1, + "when": { + "section_218_position": "a State or local school whose section 218 agreement covers these student services" + } + }, + { + "case_id": "enrolled_student_before_2024_08_15", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(10); POMS RS 01901.720 A and C.1. The captured POMS edition takes effect 08/15/2024, and no capture holds an earlier one, so its C.2-C.3 criteria are not projected to earlier service.", + "precedence": 2, + "when": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + } + }, + { + "case_id": "enrolled_student_from_2024_08_15", + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(10) with POMS RS 01901.720 C.2-C.3, TN 62 (08-24), whose effective dates run from 08/15/2024. A worker failing a C.2 criterion is not a student, and C.3 confines the exclusion to the attendance periods it names, so the residual decides. The enrollment text follows C.3's order: attendance periods less a school break of more than five weeks while the student is not attending, or C.3's last sentence, \"Services performed on holidays, weekends, and between semesters falling within the academic year when classes are not scheduled are excluded.\"", + "precedence": 3, + "when": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + } + } + ], + "citations": [ + { + "authority": "Public Law 92-603 section 129(a)-(b), 86 Stat 1359", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "printed p.1359 (original PDF p.31; extract p.7)", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(10)(B)", + "quote": "an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(10), 1972 amendment/effective-date notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "A; C", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "C.2 NOTE", + "quote": "NOTE: Postdoctoral students, postdoctoral fellows, medical residents, and medical interns, are not considered students because the services they perform are not incidental to, and for the purpose of, participating in a course of study.", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "C.2.a", + "quote": "If the student's main purpose is pursuing a course of study rather than earning a livelihood, SSA considers this person to be a student and their work is not considered employment. Also, the student must carry at least a half-time academic workload.", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "C.2.b", + "quote": "A worker is not considered a student if the individual is: \u2022 eligible to participate in a retirement plan or annuity established or maintained by the institution, or would be eligible to participate if age and service requirements are met, or; \u2022 eligible for reduced tuition, or; \u2022 classified by the institution as a career employee.", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "C.3", + "quote": "The exclusion applies only during periods of regular school attendance, including the regular academic year and summer session. The exclusion does not apply to work done during school breaks of more than five weeks if the student is not attending school.", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "C.3", + "quote": "Services performed on holidays, weekends, and between semesters falling within the academic year when classes are not scheduled are excluded.", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "C.3", + "quote": "This is true even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year.", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "SSA POMS RS 01901.720, TN 62 (08-24)", + "capture": "poms_rs_01901720.html", + "location": "page header, effective dates", + "quote": "Effective Dates: 08/15/2024 - Present", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + } + ], + "consequence": "covered", + "description": "The student-school exclusion extends to section 509(a)(3) auxiliary organizations organized and operated exclusively for the school purposes and operated, supervised or controlled by or in connection with that school. Student must be enrolled and regularly attending classes at that school. A state/local Section 218 agreement can cover student services. From 2024-08-15, the captured POMS edition's C.2-C.3 student criteria also apply.", + "effective_end": "2026-12-31", + "effective_start": "1973-01-01", + "family": "student_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "auxiliary_organization_included": true, + "auxiliary_organization_source_disagreement": { + "citation": { + "authority": "Public Law 92-603 section 129(a)-(b), 86 Stat 1359", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "printed p.1359 (original PDF p.31; extract p.7)", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + "named_options": { + "act_1973_service_start": "Public Law 92-603 section 129(b) applies the auxiliary-organization amendment to service after December 31, 1972.", + "poms_1951_grouped_description": "POMS RS 01901.720 A groups school and auxiliary-organization service under its Beginning 1/1/51 statement." + }, + "operative": "act_1973_service_start", + "resolution": "The enacted auxiliary-organization amendment supplies the historical start, 1973-01-01. The later POMS grouped description does not establish the earlier auxiliary-organization effective date." + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Historical comparison only, related to 410(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendment", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01901.720", + "capture": "poms_rs_01901720.html", + "location": "A; C", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + { + "authority": "Public Law 92-603 section 129(a)-(b), 86 Stat 1359", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "printed p.1359 (original PDF p.31; extract p.7)", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(10)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982, + 1988 + ] + }, + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "capture": "uscode_1994_42_410.html", + "location": "Section text as printed: 410(a)(10)", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b" + }, + "edition_year": 1994, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(10)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "1972" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(10)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(10)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "auxiliary_organization_included": { + "cases": { + "enrolled_student_before_2024_08_15": [ + "employer_school_nexus" + ], + "enrolled_student_from_2024_08_15": [ + "employer_school_nexus" + ] + } + }, + "current_poms_student_criteria": { + "cases": { + "enrolled_student_before_2024_08_15": [ + "services_performed_date" + ], + "enrolled_student_from_2024_08_15": [ + "services_performed_date", + "statutory_student_service", + "enrollment" + ] + } + } + }, + "current_poms_student_criteria": { + "before": "No capture holds an earlier POMS edition of these criteria, so service before 2024-08-15 keeps the statutory test of 410(a)(10) without them; the criteria are not projected backwards.", + "citation": { + "authority": "SSA POMS RS 01901.720, TN 62 (08-24)", + "capture": "poms_rs_01901720.html", + "location": "page header, effective dates", + "quote": "Effective Dates: 08/15/2024 - Present", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423" + }, + "date_axis": { + "basis": "CE1's ruling, as for SSR 95-3P in agricultural_service_1988: the captured page gives only the edition's effective dates, and CE1's cases key to the service date, so the criteria decide service performed on or after 2024-08-15.", + "named_options": { + "determination_date": "The edition's start is tested against the date SSA determines coverage, whatever year the service fell in.", + "services_performed_date": "The edition's 08/15/2024 start is tested against the date the services were performed." + }, + "operative": "services_performed_date" + }, + "service_from": "2024-08-15", + "source": "POMS RS 01901.720 C.2-C.3, TN 62 (08-24)" + }, + "public_school_section_218_override": true, + "unread_trigger_facts": { + "section_218_group": "The 218 override turns on whether the State's agreement covers these student services, which section_218_position states; the coverage group under which the agreement covers them does not change the outcome." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"student\" \"FICA exemption\" statistics audit", + "result": "IRS 2004-10 discusses possible future medical-resident coverage only, a subset of the student exclusion. No bound for the full exclusion." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student\" \"Social Security\" \"noncovered\" employment exemption statistics -MINT -DYNASIM", + "result": "GAO-10-938 concerns broader state/local noncoverage; no student-exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs" + ], + "query": "\"student\" employment exclusion coverage statistics -\"Trustees\" -\"projections\" -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying student-exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"student\" university employment \"FICA\" exemption", + "result": "BLS UI timeline concerns different coverage law; no FICA exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student\" \"FICA\" exemption (statistics OR number) \"GAO\"", + "result": "GAO/HEHS/GGD-00-184R says IRS had not developed data on number or share of medical residents paying FICA; GAO/OSI-99-8 provides qualitative student guidance. Neither bounds all student exclusions." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "The worker is not an enrolled, regularly attending student of the employing school, or, for service on or after 2024-08-15, fails a POMS RS 01901.720 C.2 student criterion or works outside the attendance periods C.3 names, so 410(a)(10) does not exclude the service; apply the other families." + }, + "rule_id": "student_service_1973", + "trigger_facts": [ + "employer_school_nexus", + "enrollment", + "section_218_group", + "section_218_position", + "services_performed_date", + "statutory_student_service" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "noncash_tips", + "consequence": "noncovered", + "description": "409(a)(10) excludes noncash tips.", + "precedence": 1, + "when": { + "cash_remuneration": "tips paid in any medium other than cash" + } + } + ], + "citations": [ + { + "authority": "IRS Publication 15 (2026)", + "capture": "irs_pub15_2026.html", + "location": "section 6, cash tips of $20 per month", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4" + }, + { + "authority": "42 USC 409(a)(10), current law and 1965 notes; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "capture": "lii_42_409.html", + "location": "409(a)(10); 1965 enactment and effective-date notes", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b" + } + ], + "consequence": "covered_above_threshold", + "description": "Noncash tips are excluded. Cash tips received by an employee in a calendar month in the course of employment for an employer count when they reach 20 dollars. This cash-tip inclusion began after 1965.", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "tips_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "all_cash_tips_covered_when_test_met": true, + "condition_cases": { + "all_cash_tips_covered_when_test_met": { + "threshold_ids": [ + "cash_tips_monthly" + ] + } + }, + "later_edition_reliance": { + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year.", + "status": "explicitly_labeled" + }, + "threshold_id": "cash_tips_monthly", + "unread_trigger_facts": { + "amount": "The amount threshold cash_tips_monthly compares ($20 of cash tips in the month; 409(a)(10)(B)).", + "employee_self_or_mixed": "409(a)(10)(B) and 409(f) count only tips an employee receives in the course of employment for an employer; the threshold's eligible concept carries that ('Cash tips received in employment for one employer by an employee in the calendar month'), and the noncash case is a wage exclusion that does not depend on it.", + "month_or_exposure": "The calendar month the threshold aggregates over, read by the threshold lookup.", + "reporting_unit": "The threshold's employer_employee_month scope ('for one employer'); no case depends on it." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed 409(a)(10) and IRS Publication 15 section 6; no numeric prevalence bound for below-threshold tip remuneration was found in these passages. Broader search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tips\" \"less than $20\" (statistics OR prevalence OR number)", + "result": "IRS reporting guidance and SOI line-count documentation; reported tax-return amounts do not bound all below-threshold employee-months. No candidate established." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"tips\" \"social security\" \"threshold\" statistics -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "Census Tip of the Iceberg studies tip-reporting behavior; no bound for all below-$20 employer/employee-months located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash tips are wages once they reach $20 in a calendar month for one employer; apply the other families." + }, + "rule_id": "tips_service_1968", + "trigger_facts": [ + "amount", + "cash_remuneration", + "employee_self_or_mixed", + "month_or_exposure", + "reporting_unit" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "later_418a_retroactive_coverage", + "consequence": "covered", + "description": "POMS RS 01901.700 C.2.b.", + "overrides": [ + "federally_recognized_council_member" + ], + "precedence": 1, + "when": { + "historical_fica_treatment": "FICA-equivalent taxes were timely paid in good faith and not refunded", + "tribal_coverage_agreement": "a later section 418a agreement names the period for retroactive coverage" + } + }, + { + "case_id": "federally_recognized_council_member", + "consequence": "noncovered", + "description": "POMS RS 01901.700 C.1, on the rationale of Revenue Ruling 59-354. Earnings already posted for tax years 2005 and earlier still enter benefit computations (parameters.benefit_credit_posting_rule).", + "precedence": 2, + "when": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe" + } + } + ], + "citations": [ + { + "authority": "Public Law 115-243, September 20, 2018, 132 Stat. 2894-2895", + "capture": "ce1c_plaw115_243.html", + "location": "2(a), adding 42 USC 418a(a)-(d) ; 2(b)(1), adding 410(a)(22)", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5" + }, + { + "authority": "SSA POMS RS 01901.700, revision September 8, 2026", + "capture": "ce1c_poms_rs_01901700.html", + "location": "A historical Revenue Ruling 59-354 background;C.1-C.2;F non-federally recognized tribes", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "SSA POMS RS 01901.700", + "capture": "ce1c_poms_rs_01901700.html", + "location": "C.1 NOTE", + "quote": "We use earnings posted for members of Indian tribal councils for tax years 2005 and earlier in applicable benefit computations.", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(22);2018 amendment note", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(22); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + ], + "consequence": "covered", + "description": "Service as a council member for a federally recognized Indian tribe is excluded under the historical Revenue Ruling 59-354 rationale described by SSA. Separate employee roles are not swept into this exclusion. Later section 418a agreements can cover qualifying earlier services supported by timely good-faith, unrefunded FICA-equivalent payments. SSA also preserves posted earnings through tax year 2005 for applicable benefit computations.", + "effective_end": "2018-09-19", + "effective_start": "1968-01-01", + "family": "tribal_council_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "applies_to": "service_as_council_member_for_federally_recognized_Indian_tribal_government", + "benefit_credit_posting_rule": { + "consequence": "POMS directs use of these earnings in applicable benefit computations", + "payroll_coverage_consequence": "does_not_reclassify_default_noncovered_council_service", + "posting_fact": "historical_earnings_posting", + "requires": "earnings_already_posted", + "through_tax_year": 2005 + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "2018" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2018 edition label", + "capture": "uscode_2018_42_410.html", + "location": "Historical comparison only, related to 410(a)(22); Amendments entries: 2018; Construction of 2018 Amendment", + "sha256": "c4c6208eff6a70577b49d1ba4a2d47b2c976b59a02443d225519211db4a8b0f8" + }, + "contemporaneous_code_status": "unavailable", + "edition_year": 2018, + "historical_note_headings_verified_present": [ + "Construction of 2018 Amendment" + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "primary_history_citations": [ + { + "authority": "Public Law 115-243, September 20, 2018, 132 Stat. 2894-2895", + "capture": "ce1c_plaw115_243.html", + "location": "2(a), adding 42 USC 418a(a)-(d) ; 2(b)(1), adding 410(a)(22)", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5" + }, + { + "authority": "SSA POMS RS 01901.700, revision September 8, 2026", + "capture": "ce1c_poms_rs_01901700.html", + "location": "A historical Revenue Ruling 59-354 background;C.1-C.2;F non-federally recognized tribes", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + } + ], + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "section": 410, + "section_references_verified_present": [ + "410(a)(22)" + ], + "support_kind": "historical_amendment_notes", + "title": 42, + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ] + } + ], + "condition_cases": { + "applies_to": { + "cases": { + "federally_recognized_council_member": [ + "tribal_council_service", + "tribal_federal_recognition" + ] + } + }, + "benefit_credit_posting_rule": { + "not_a_coverage_condition": "POMS RS 01901.700 C.1 says council-member services \"do not constitute employment\" and, in its NOTE, that SSA uses earnings already posted for tax years 2005 and earlier in benefit computations. That crediting rule reads historical_earnings_posting and leaves coverage unchanged, so no case reads the fact." + }, + "later_418a_retroactive_coverage": { + "cases": { + "later_418a_retroactive_coverage": [ + "tribal_coverage_agreement", + "historical_fica_treatment" + ] + } + }, + "non_federally_recognized_tribes": { + "not_a_coverage_condition": "Names what the residual applies: POMS RS 01901.700 F makes all services for a non-federally recognized tribe, council members' included, covered employment, with the nonprofit rules for a tax-exempt tribe. federally_recognized_council_member requires a federally recognized tribe, so these workers fall to the covered residual and the other families." + }, + "other_employees_or_other_roles": { + "not_a_coverage_condition": "Records that council membership excludes no separate employee service; the ordinary employment families decide that service." + }, + "section_418a_agreement_statute_available": { + "not_a_coverage_condition": "Records history: section 218A (42 U.S.C. 418a) became law on September 20, 2018 (Pub. L. 115-243), after this row ends on 2018-09-19, so no agreement could be in force during the row. A later agreement's reach back into these years is decided by later_418a_retroactive_coverage." + } + }, + "historical_legal_basis": "POMS RS 01901.700C.1 expressly bases council-service noncoverage on Revenue Ruling 59-354; the 2018 Act adds the statutory exclusion and agreement route.", + "later_2018_agreement_can_validate_qualifying_prior_services": true, + "later_418a_retroactive_coverage": { + "effect": "qualifying_prior_services_included_under_executed_agreement", + "no_new_retroactive_tax_payment_required_by_agreement": true, + "requires_all": [ + "tribe_requests_coverage_for_specified_prior_services", + "FICA_equivalent_taxes_timely_paid_in_good_faith", + "taxes_not_subsequently_refunded" + ] + }, + "non_federally_recognized_tribes": "ordinary_employment_rules_including_applicable_nonprofit_history", + "other_employees_or_other_roles": "ordinary_employment_rules; council membership does not exclude separate employee service", + "section_418a_agreement_statute_available": "No section 418a agreement could be in effect during this row: Pub. L. 115-243 enacted 418a on 2018-09-20. A later agreement may reach this row's earlier services (case later_418a_retroactive_coverage).", + "unread_trigger_facts": { + "assignment": "No cited source makes the work assignment a condition beyond council capacity, which tribal_council_service carries ('in that capacity'); separate roles fall to the residual (POMS RS 01901.700 C.1).", + "government_level": "The employer is the tribal government, stated inside tribal_council_service ('for the tribal government'); a tribe is not a State or political subdivision, so the level fact adds no condition here.", + "services_performed_date": "The service-date axis picks this row (to 2018-09-19); within the row the only date relation, service before a later 218A agreement's effective date, is stated in tribal_coverage_agreement." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tribal council\" \"social security\" (statistics OR \"number\" OR prevalence)", + "result": "IRS Indian Tribal Governments News and legal guidance; no council-service exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"tribal council\" \"coverage\" employment -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying prevalence bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "Not council-member service for a federally recognized tribe: council staff, tribal employees and enterprise employees are in employment (POMS RS 01901.700 C.1); apply the other families." + }, + "rule_id": "tribal_council_service_1968", + "trigger_facts": [ + "assignment", + "government_level", + "historical_fica_treatment", + "services_performed_date", + "tribal_council_service", + "tribal_coverage_agreement", + "tribal_federal_recognition" + ], + "worked_examples": [] + }, + { + "cases": [ + { + "case_id": "section_418a_agreement_inclusion", + "consequence": "covered", + "precedence": 1, + "when": { + "tribal_coverage_agreement": "council-capacity services performed on or after the effective date of an effective section 418a agreement" + } + }, + { + "case_id": "section_418a_retroactive_inclusion", + "consequence": "covered", + "description": "418a(c)(2) as added by Pub. L. 115-243: \"At the request of the Indian tribe at the time of the agreement\", the agreement may reach earlier services for which FICA-equivalent amounts were timely paid in good faith and not refunded. POMS RS 01901.700 C.2 covers \"any specific period that the tribe specifies on the agreement\" and says the agreement \"cannot be modified\", so a request made after the agreement was executed does not reach earlier services.", + "precedence": 2, + "when": { + "historical_fica_treatment": "FICA-equivalent amounts were timely paid in good faith and not subsequently refunded", + "tribal_coverage_agreement": "council-capacity services before the agreement's effective date that the tribe, at the time of the agreement, asked the agreement to include" + } + }, + { + "case_id": "no_section_418a_inclusion", + "consequence": "noncovered", + "description": "410(a)(22) excludes council-member service for an Indian tribal government except services covered under a section 418a agreement, and 418a(b)(2) defines a tribal council as \"the appointed or elected governing body of a federally recognized Indian tribe\". POMS RS 01901.700 F covers every service for a tribe that is not federally recognized, council members included, so this case requires recognition; an unrecognized tribe's council member falls to the residual. 418a(b)(1) defines a member as \"an individual appointed or elected to serve as a member or the head of the tribal council\".", + "precedence": 3, + "when": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_coverage_agreement": "council-capacity services not included under an effective section 418a agreement", + "tribal_federal_recognition": "federally recognized tribe" + } + } + ], + "citations": [ + { + "authority": "Public Law 115-243, September 20, 2018, 132 Stat. 2894-2896", + "capture": "ce1c_plaw115_243.html", + "location": "2(a), adding 42 USC 418a(a)-(d) ; 2(b)(1), adding 410(a)(22)", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5" + }, + { + "authority": "Pub. L. 115-243 (132 Stat. 2894)", + "capture": "ce1c_plaw115_243.html", + "location": "2(a), adding 42 USC 418a(b)(1)", + "quote": "``(1) The term `member' means, with respect to a tribal council, an individual appointed or elected to serve as a member or the head of the tribal council.", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5" + }, + { + "authority": "Pub. L. 115-243 (132 Stat. 2894)", + "capture": "ce1c_plaw115_243.html", + "location": "2(a), adding 42 USC 418a(b)(2)", + "quote": "The term `tribal council' means the appointed or elected governing body of a federally recognized Indian tribe.", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5" + }, + { + "authority": "Pub. L. 115-243 (132 Stat. 2894)", + "capture": "ce1c_plaw115_243.html", + "location": "2(a), adding 42 USC 418a(c)(2)", + "quote": "``(2) At the request of the Indian tribe at the time of the agreement, such agreement may apply with respect to services performed before such effective date", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5" + }, + { + "authority": "SSA POMS RS 01901.700, revision September 8, 2026", + "capture": "ce1c_poms_rs_01901700.html", + "location": "A historical Revenue Ruling 59-354 background;C.1-C.2;F non-federally recognized tribes", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "SSA POMS RS 01901.700", + "capture": "ce1c_poms_rs_01901700.html", + "location": "C.1 NOTE", + "quote": "We use earnings posted for members of Indian tribal councils for tax years 2005 and earlier in applicable benefit computations.", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "POMS RS 01901.700", + "capture": "ce1c_poms_rs_01901700.html", + "location": "C.2, agreement cannot be modified or terminated", + "quote": "The agreement applies to all current and future members in tribal council positions, and cannot be modified or terminated.", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "POMS RS 01901.700", + "capture": "ce1c_poms_rs_01901700.html", + "location": "C.2.b, retroactive period the tribe specifies on the agreement", + "quote": "SSA will provide retroactive coverage, at the tribe's request, for any specific period that the tribe specifies on the agreement", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "POMS RS 01901.700", + "capture": "ce1c_poms_rs_01901700.html", + "location": "F", + "quote": "All services performed by employees, including services performed by tribal council members, of a non-federally recognized tribe are covered employment for Social Security and Medicare purposes.", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df" + }, + { + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "capture": "ce1c_usc2023_42_410.html", + "location": "410(a)(22);2018 amendment note", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a)(22); historical amendment notes", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + } + ], + "consequence": "covered", + "description": "The 2018 Act codifies the council-member exclusion and permits voluntary section 418a coverage agreements for all council positions and services in that capacity. Prospective coverage starts no earlier than the month after both parties execute; specified prior services may qualify through timely good-faith unrefunded equivalent taxes. Agreement coverage cannot terminate after its effective date.", + "effective_end": "2026-12-31", + "effective_start": "2018-09-20", + "family": "tribal_council_service", + "identification_class": "awaiting_ce2", + "open_alternatives": [], + "open_reason": null, + "parameters": { + "agreement_nonterminable_after_effective_date": true, + "agreement_scope": "all_current_and_future_council_members_and_all_services_in_their_council_capacity", + "applies_to": "service_as_council_member_for_federally_recognized_Indian_tribal_government", + "benefit_credit_posting_rule": { + "consequence": "POMS directs use of these earnings in applicable benefit computations", + "payroll_coverage_consequence": "does_not_reclassify_default_noncovered_council_service", + "requires": "earnings_already_posted", + "through_tax_year": 2005, + "years_in_this_row": "none: the rule reaches tax years through 2005, and this row begins 2018-09-20" + }, + "code_edition_evidence": [ + { + "amendment_year_entries_verified_present": [ + "2018" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2018 edition label", + "capture": "uscode_2018_42_410.html", + "location": "Section text as printed: 410(a)(22)", + "sha256": "c4c6208eff6a70577b49d1ba4a2d47b2c976b59a02443d225519211db4a8b0f8" + }, + "edition_year": 2018, + "historical_note_headings_verified_present": [ + "Construction of 2018 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(22)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + }, + { + "amendment_year_entries_verified_present": [ + "2018" + ], + "citation": { + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "capture": "uscode_2024_42_410.html", + "location": "Section text as printed: 410(a)(22)", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15" + }, + "edition_year": 2024, + "historical_note_headings_verified_present": [ + "Construction of 2018 Amendment" + ], + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "section": 410, + "section_references_verified_present": [ + "410(a)(22)" + ], + "support_kind": "section_text_as_printed", + "title": 42 + } + ], + "condition_cases": { + "agreement_scope": { + "cases": { + "no_section_418a_inclusion": [ + "tribal_coverage_agreement" + ], + "section_418a_agreement_inclusion": [ + "tribal_coverage_agreement" + ] + } + }, + "applies_to": { + "cases": { + "no_section_418a_inclusion": [ + "tribal_council_service", + "tribal_federal_recognition" + ] + } + }, + "benefit_credit_posting_rule": { + "not_a_coverage_condition": "POMS RS 01901.700 C.1's NOTE uses earnings already posted for tax years 2005 and earlier in benefit computations. Every year it reaches falls before this row's 2018-09-20 start, so no case reads historical_earnings_posting and the row does not list the fact; tribal_council_service_1968 records the rule with its posting fact." + }, + "later_418a_retroactive_coverage": { + "cases": { + "section_418a_retroactive_inclusion": [ + "tribal_coverage_agreement", + "historical_fica_treatment" + ] + } + }, + "non_federally_recognized_tribes": { + "not_a_coverage_condition": "Names what the residual applies: POMS RS 01901.700 F covers an unrecognized tribe's council members, and no_section_418a_inclusion requires a federally recognized tribe, so they fall to the residual." + }, + "other_employees_or_other_roles": { + "not_a_coverage_condition": "Records that council membership excludes no separate employee service; the ordinary employment families decide that service." + }, + "section_418a_agreement_statute_available": { + "not_a_coverage_condition": "Records that 418a is law for the whole row: Pub. L. 115-243 was approved September 20, 2018, the row's start. Whether an agreement includes a given service is decided by section_418a_agreement_inclusion, section_418a_retroactive_inclusion and no_section_418a_inclusion." + } + }, + "default_council_service": "noncovered_without_agreement", + "historical_legal_basis": "POMS RS 01901.700C.1 expressly bases council-service noncoverage on Revenue Ruling 59-354; the 2018 Act adds the statutory exclusion and agreement route.", + "later_418a_retroactive_coverage": { + "effect": "qualifying_prior_services_included_under_executed_agreement", + "no_new_retroactive_tax_payment_required_by_agreement": true, + "requires_all": [ + "tribe_requests_coverage_for_specified_prior_services", + "FICA_equivalent_taxes_timely_paid_in_good_faith", + "taxes_not_subsequently_refunded" + ] + }, + "non_federally_recognized_tribes": "ordinary_employment_rules_including_applicable_nonprofit_history", + "other_employees_or_other_roles": "ordinary_employment_rules; council membership does not exclude separate employee service", + "prospective_effective_date": { + "earliest": "first_day_of_calendar_month_after_both_parties_execute_agreement", + "specified_in_agreement": true + }, + "section_418a_agreement_statute_available": true, + "unread_trigger_facts": { + "assignment": "No cited source makes the work assignment a condition beyond council capacity, which tribal_council_service and the 'council-capacity services' texts carry (418a(a)(1); 410(a)(22) 'as tribal council members').", + "government_level": "410(a)(22)'s 'in the employ of an Indian tribal government' is stated inside tribal_council_service ('for the tribal government').", + "services_performed_date": "The service-date axis picks this row (from 2018-09-20); the before/after relation to the agreement's effective date (418a(c)(1),(2)) is stated in the tribal_coverage_agreement texts." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tribal council\" \"social security\" (statistics OR \"number\" OR prevalence)", + "result": "IRS Indian Tribal Governments News and legal guidance; no council-service exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"tribal council\" \"coverage\" employment -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying prevalence bound located." + } + ], + "strict": "unresolved" + }, + "residual_default": { + "consequence": "covered", + "description": "Not council-member service for a federally recognized tribe, so 410(a)(22) does not exclude it (POMS RS 01901.700 C.1 and F); apply the other families." + }, + "rule_id": "tribal_council_service_2018_0920", + "trigger_facts": [ + "assignment", + "government_level", + "historical_fica_treatment", + "services_performed_date", + "tribal_council_service", + "tribal_coverage_agreement", + "tribal_federal_recognition" + ], + "worked_examples": [] + } + ], + "schema_version": "coverage_rules.ce1.v3", + "scope_gaps": [ + { + "citations": [ + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a), preamble, clause (A)", + "quote": "(A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a), preamble, clause (B)(ii)", + "quote": "(ii) of a foreign affiliate (as defined in section 3121( l )(6) of the Internal Revenue Code of 1986 ) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121( l ) of such Code, with respect to such affiliate,", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "410(a), preamble, clause (C)", + "quote": "(C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title ;", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1983 amendment note, Pub. L. 98-21 section 322(a)(1)", + "quote": "Pub. L. 98\u201321, \u00a7 322(a)(1) , added cl. (C)", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1983 Amendment, section 322(a)(1)", + "quote": "Amendment by section 322(a)(1) of Pub. L. 98\u201321 effective in taxable years beginning on or after Apr. 20, 1983", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1983 amendment note, Pub. L. 98-21 section 321(b)", + "quote": "Pub. L. 98\u201321, \u00a7 321(b) , amended cl. (B) in provisions preceding par. (1) generally", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1983 Amendment, section 321(b)", + "quote": "Amendment by section 321(b) of Pub. L. 98\u201321 applicable to agreements entered into after Apr. 20, 1983", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98\u201321, \u00a7 323(a)(2) , substituted \u201ca citizen or resident of the United States\u201d for \u201ca citizen of the United States\u201d in cl. (B) in provisions preceding par. (1).", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "capture": "lii_42_410.html", + "location": "Effective Date of 1983 Amendment, section 323(a)(2)", + "quote": "Amendment by section 323(a)(2) of Pub. L. 98\u201321 applicable to remuneration paid after Dec. 31, 1983", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32" + }, + { + "authority": "POMS RS 01901.340", + "capture": "poms_rs_01901340.html", + "location": "A", + "quote": "excluded by some other provision of law, (e.g., student services or services performed outside the U.S. by an alien)", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c" + } + ], + "gap": "No family in this registry reads 410(a)'s base definition of employment. Within the United States, service is employment \"irrespective of the citizenship or residence of either\" (clause (A)(i)). Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). So a case or residual that reads covered does not reach service outside the United States that none of (A)(ii), (B) and (C) reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates; and a citizen's or resident's service abroad for an employer that is neither an American employer nor a foreign affiliate under a 3121(l) agreement in effect, unless a section 433 agreement designates it. That holds for a Federal employer as for any other: POMS RS 01901.340 A names \"services performed outside the U.S. by an alien\" as excluded by some other provision of law (review r6 M-5, r7 H-2 and low 9).", + "provision": "42 U.S.C. 410(a), preamble, clauses (A), (B) and (C)" + } + ], + "scope_status": "partial_statutory_registry_open_histories_refuse", + "table_definitions": [ + { + "citations": [ + { + "authority": "SSA Annual Statistical Supplement 2025, section 4.B", + "capture": "supplement2025_4b.html", + "location": "#table4.b2, caption, count headers and footnote a (HTML lines 966-995/2120 or 14840-14865/15813)", + "quote": "Represents total number in specified type of employment. Persons with both types of covered employment during the year are included in each type.", + "sha256": "c228920ea9d53b1e323e5933b6d9f926e3c9b609d868b549fabc40118554b449" + } + ], + "definition_id": "4.B2.c11", + "reason": "The published caption, count headings and footnote establish type and overlap, but do not specify operational membership for zero taxable self-employment after the wage-first maximum, net earnings below the statutory minimum, or the distinction between covered employment and positive taxable amounts. CE1 does not infer equivalence to a positive base. CE5 must keep these mapped fields absent until that membership rule is verified.", + "source_definition": "wage and salary workers with Social Security(OASDI) taxable earnings; Represents total number in specified type of employment. Persons with both types of covered employment during the year are included in each type.", + "source_text_verified": true, + "status": "TABLE_DEFINITION_UNVERIFIED", + "table_values_computed": false, + "verified_relations": [ + "dual types included in each type" + ] + }, + { + "citations": [ + { + "authority": "SSA Annual Statistical Supplement 2025, section 4.B", + "capture": "supplement2025_4b.html", + "location": "#table4.b2, caption, count headers and footnote a (HTML lines 966-995/2120 or 14840-14865/15813)", + "quote": "Represents total number in specified type of employment. Persons with both types of covered employment during the year are included in each type.", + "sha256": "c228920ea9d53b1e323e5933b6d9f926e3c9b609d868b549fabc40118554b449" + } + ], + "definition_id": "4.B2.c12", + "reason": "The published caption, count headings and footnote establish type and overlap, but do not specify operational membership for zero taxable self-employment after the wage-first maximum, net earnings below the statutory minimum, or the distinction between covered employment and positive taxable amounts. CE1 does not infer equivalence to a positive base. CE5 must keep these mapped fields absent until that membership rule is verified.", + "source_definition": "self-employed workers with Social Security(OASDI) taxable earnings; Represents total number in specified type of employment. Persons with both types of covered employment during the year are included in each type.", + "source_text_verified": true, + "status": "TABLE_DEFINITION_UNVERIFIED", + "table_values_computed": false, + "verified_relations": [ + "dual types included in each type" + ] + }, + { + "citations": [ + { + "authority": "SSA Annual Statistical Supplement 2025, section 4.B", + "capture": "supplement2025_4b.html", + "location": "#table4.b11, caption, count headers and footnote a (HTML lines 966-995/2120 or 14840-14865/15813)", + "quote": "Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total.", + "sha256": "c228920ea9d53b1e323e5933b6d9f926e3c9b609d868b549fabc40118554b449" + } + ], + "definition_id": "4.B11.total", + "reason": "The published caption, count headings and footnote establish type and overlap, but do not specify operational membership for zero taxable self-employment after the wage-first maximum, net earnings below the statutory minimum, or the distinction between covered employment and positive taxable amounts. CE1 does not infer equivalence to a positive base. CE5 must keep these mapped fields absent until that membership rule is verified.", + "source_definition": "unduplicated total workers with Social Security(OASDI) taxable earnings; Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total.", + "source_text_verified": true, + "status": "TABLE_DEFINITION_UNVERIFIED", + "table_values_computed": false, + "verified_relations": [ + "dual types included once in total and in each type" + ] + }, + { + "citations": [ + { + "authority": "SSA Annual Statistical Supplement 2025, section 4.B", + "capture": "supplement2025_4b.html", + "location": "#table4.b11, caption, count headers and footnote a (HTML lines 966-995/2120 or 14840-14865/15813)", + "quote": "Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total.", + "sha256": "c228920ea9d53b1e323e5933b6d9f926e3c9b609d868b549fabc40118554b449" + } + ], + "definition_id": "4.B11.wage", + "reason": "The published caption, count headings and footnote establish type and overlap, but do not specify operational membership for zero taxable self-employment after the wage-first maximum, net earnings below the statutory minimum, or the distinction between covered employment and positive taxable amounts. CE1 does not infer equivalence to a positive base. 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If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States." + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), final sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual." + } + ], + "trigger_facts": [ + "ministerial_service", + "religious_order_service", + "clergy_remuneration", + "clergy_or_religious_exemption", + "nonresident_alien_status", + "place_of_work" + ], + "consequence": "open", + "identification_class": "awaiting_ce2", + "description": "Compulsory self-employment coverage applies for taxable years ending after 1967 absent an effective exemption; foreign-ministry restrictions remain through 1972.", + "parameters": { + "employment_consequence": "Excluded from employee employment under 410(a)(8)(A).", + "self_employment_default": "covered_self_employment", + "prior_coverage_election": "A valid pre-1968 Form 2031 coverage election prevents later 1402(e) exemption.", + "government_chaplain": "Government chaplain duties are not qualifying ministry under this exclusion; apply relevant government-service family.", + "ministry_definition": "Religious worship, sacerdotal functions, and specified religious organization or assigned duties per RS 01901.600 A.2.", + "foreign_ministry": "Case nonresident_alien_ministry applies 411(b) to a nonresident alien. 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No CNMI case: the Commonwealth rests on Public Law 94-241, an Act of the 94th Congress, so no noncitizen was its resident in 1968-1972.", + "code_edition_evidence": [ + { + "title": 26, + "section": 1402, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901600.html", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e", + "authority": "POMS RS 01901.600 (2024-06-26)", + "location": "A.2-A.4 and B" + }, + { + "capture": "poms_nl_00711065.html", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e", + "authority": "POMS NL 00711.065 (1999-05-04)", + "location": "1331, 1331.1-1331.3" + }, + { + "capture": "poms_rs_01802064.html", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3", + "authority": "POMS RS 01802.064 (2024-03-22)", + "location": "Operating policy" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_26_1402.html", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68", + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 1402(e); Amendments entries: 1968, 1972, 1986, 1988; Effective Date of 1988 Amendment; Effective Date of 1986 Amendments; Effective Date of 1972 Amendments; Effective Date of 1968 Amendment" + }, + "section_references_verified_present": [ + "1402(e)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendments", + "Effective Date of 1972 Amendments", + "Effective Date of 1968 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1968", + "1972", + "1986", + "1988" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901600.html", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e", + "authority": "POMS RS 01901.600 (2024-06-26)", + "location": "A.2-A.4 and B" + }, + { + "capture": "poms_nl_00711065.html", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e", + "authority": "POMS NL 00711.065 (1999-05-04)", + "location": "1331, 1331.1-1331.3" + }, + { + "capture": "poms_rs_01802064.html", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3", + "authority": "POMS RS 01802.064 (2024-03-22)", + "location": "Operating policy" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(8)(A); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(8)(A)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901600.html", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e", + "authority": "POMS RS 01901.600 (2024-06-26)", + "location": "A.2-A.4 and B" + }, + { + "capture": "poms_nl_00711065.html", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e", + "authority": "POMS NL 00711.065 (1999-05-04)", + "location": "1331, 1331.1-1331.3" + }, + { + "capture": "poms_rs_01802064.html", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3", + "authority": "POMS RS 01802.064 (2024-03-22)", + "location": "Operating policy" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(c)(4), 411(c)(5); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "unread_trigger_facts": { + "clergy_remuneration": "The ministry earnings amount; self_employment_clergy_gross_concept computes it (411(a)(7)).", + "place_of_work": "411(b) turns on nonresident-alien status (read by nonresident_alien_ministry), not place; the 1968-1972 citizen-abroad qualification belongs to se_clergy_gross_concept_1968_1972, which reads place_of_work." + }, + "condition_cases": { + "government_chaplain": { + "cases": { + "government_chaplain_service": [ + "ministerial_service" + ] + } + }, + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(A) excludes ministry from employment; the employment families read it, and this family decides the ministry's self-employment treatment." + }, + "foreign_ministry": { + "cases": { + "nonresident_alien_ministry": [ + "ministerial_service", + "nonresident_alien_status" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + { + "query": "\"Form 4361\" \"statistics\" ministers exemptions", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results describe filing, processing, and tax form instructions; no published stock, rate, or prevalence bound found." + }, + { + "query": "\"Form 4361\" \"number\" \"approved\" ministers", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results describe approved forms and IRS processing criteria; no published prevalence bound found." + }, + { + "query": "\"ministers\" \"exemptions\" \"percent\"", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published exemption prevalence bound found." + }, + { + "query": "\"vow of poverty\" \"number\" coverage", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published prevalence bound found." + }, + { + "query": "\"church\" \"Form 8274\" \"number\" employees", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + }, + { + "query": "\"Form 4361\" exemptions number approved statistics", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "The four-query batch returned IRS forms, IRM and EIC guidance; no applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"exemptions\" \"1402(e)\" number", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov" + ], + "result": "No applicable unrestricted bound in the four-query batch; search service reported congress.gov inaccessible under robots rules.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"exempt\" \"social security\" statistics", + "domains": [ + "ssa.gov" + ], + "result": "Restricted OACT solvency memo snippet appeared; it was not opened, captured or used. Other batch results describe coverage law; no usable bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"4029\" number approved", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "IRS approval-code and processing guidance; no count bounding the target population in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"statistics\" -site:ssa.gov -site:urban.org", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "Four-query batch returned guidance and historical form editions, without an applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"number\" \"approved\" -site:ssa.gov -site:urban.org", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "IRM 4.19.6 and form instructions in the four-query batch explain approval, not prevalence.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"exempt\" \"noncovered\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" exemption \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "ssa.gov/policy/docs", + "ssa.gov/history" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"Statistics of Income\"", + "domains": [ + "irs.gov" + ], + "result": "Located SOI Publications 4801/5384 and embedded Schedule SE. Plain retrieval of current Publication 4801 showed 2023 estimates and no estimate for the Form 4361 checkbox A; cached search text described an older vintage.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"minister\" \"waiver\" \"4361\"", + "domains": [ + "tigta.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"noncovered\" \"exempt\"", + "domains": [ + "gao.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"Social Security\" \"exemption\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "crsreports.congress.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"minister\" \"exempt\" \"Social Security\" prevalence", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "No exemption-prevalence bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"Social Security\" \"exemption\" \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "ssa.gov" + ], + "result": "Coverage histories, POMS and legislative descriptions appeared in the four-query batch; no usable whole-population bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"reports\"", + "domains": [ + "tigta.gov" + ], + "result": "No applicable result in this four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"noncovered employment\" \"ministers\"", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"exempt\" \"social security\" \"percent\" -site:ssa.gov/oact -solvency -MINT -DYNASIM -Trustees -projections", + "domains": [ + "ssa.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"respondents\"", + "domains": [ + "irs.gov" + ], + "result": "IRB paperwork discussion returned by the four-query batch concerns other collections; its respondent figures do not establish Form 4361 prevalence.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"noncovered\" \"social security\"", + "domains": [ + "gao.gov" + ], + "result": "Four-query batch returned an unrelated broad oversight report, without a clergy-exemption bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" OR \"4029\" \"exemption\"", + "domains": [ + "tigta.gov" + ], + "result": "Located and read TIGTA report 2013-40-131, Appendix IV, printed page 17: 32,020 approved Form 4361 or Form 4029 taxpayers within 179,362 TY 2012 MeF filers processed January 27-June 29, 2013 with Schedule C income at least $434 and no self-employment tax. The count combines two exemptions in a restricted filing subset; it does not bound all section 1402(e) exemptions. No candidate established. URL: https://www.tigta.gov/sites/default/files/reports/2024-11/201340131fr.pdf", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Social Security\" \"clergy\" exemption", + "domains": [ + "crsreports.congress.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Social Security\" \"ministers\" \"exempt\" statistics", + "domains": [ + "gao.gov" + ], + "result": "Four-query batch returned broad statistical and oversight reports, without an applicable bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"4029\" -site:ssa.gov/oact -MINT -DYNASIM -Trustees -projections -solvency", + "domains": [ + "ssa.gov/policy/docs" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"social security\" \"exemption\"", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "Four-query batch returned BLS unemployment-legislation discussions, without section 1402(e) prevalence information.", + "searched_utc": "2026-10-25" + }, + { + "query": "site:ssa.gov/policy/docs/ssb/ clergy exemption coverage -oact -solvency -Trustees -MINT -DYNASIM -projections", + "domains": [ + "ssa.gov" + ], + "result": "Located Exemption of Clergyman From Social Security Coverage, SSA Bulletin 35(3), March 1972, page 30, and a pre-1968 coverage article. Plain request to https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf returned SOURCE_BLOCKED HTTP 403; no retry or alternate route. Historical application counts remain unverified. Restricted snippets also appeared despite exclusions; none was opened or used.", + "searched_utc": "2026-10-25" + }, + { + "query": "site:ssa.gov/policy/docs/rsnotes/ ministers exemptions -oact -solvency -Trustees -MINT -DYNASIM -projections -rsn2017-02", + "domains": [ + "ssa.gov" + ], + "result": "No applicable bound in the four-query batch. Restricted snippets appeared; none was opened, captured or used.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"self-employment\" \"exempt\" \"statistics\"", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"1402\" \"exemption\"", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "vow_of_poverty_order_duties", + "precedence": 1, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + }, + "consequence": "deferred", + "defers_to": [ + "religious_order_vow_of_poverty" + ], + "description": "411(c)'s closing sentence keeps 411(c)(4) in force, with no 1402(e) exemption, for \"service performed by a member of a religious order who has taken a vow of poverty as a member of such order\", so these duties are not self-employment. The 1967 amendments covered only \"members of religious orders who have not taken a vow of poverty\" (POMS NL 00711.065 1331). 410(a)(8)(A) lets an order's 3121(r) election make them covered employment, so religious_order_vow_of_poverty decides the service: the election, its retroactive quarters and members abroad. The case ranks first because that family decides a vowed member's service whatever this family's other facts are." + }, + { + "case_id": "government_chaplain_service", + "precedence": 2, + "when": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions" + }, + "consequence": "covered", + "description": "POMS RS 01901.600 B.3.c: \"Service performed by a duly ordained, commissioned, or licensed minister as a chaplain in the employ of the U.S., (including the Armed Services), wholly owned instrumentality of the U.S., the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions, is not considered in the exercise of the ministry.\" A.3 says the same of service as a chaplain in the Armed Forces, a governmental entity or a government-owned and operated hospital. So no clergy case reaches it, whatever the minister's exemption: this family excludes nothing, and the government-service families decide the service (review r6 M-7). Ranked above every ministry case." + }, + { + "case_id": "nonresident_alien_ministry", + "precedence": 3, + "consequence": "noncovered", + "description": "411(b): self-employment income is net earnings derived by an individual other than a nonresident alien individual. A resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. The general family self_employment_nonresident_alien states the same rule.", + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)" + } + }, + { + "case_id": "ministry_without_exemption_or_vow", + "precedence": 4, + "consequence": "covered", + "description": "411(c)'s closing sentence lifts 411(c)(4)-(5) unless a 1402(e) exemption is effective, so ministry, order duties without a vow of poverty and Christian Science practice are self-employment; service status is distinct from employee status for income tax.", + "when": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "effective_1402e_exemption", + "precedence": 5, + "consequence": "noncovered", + "description": "411(c)(4)-(5) exclude ministry, order duties without a vow of poverty and Christian Science practice only while a 1402(e) exemption is effective (411(c), closing sentence); other work of an exempt minister is not excluded by it.", + "when": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "non_ministerial_service", + "precedence": 6, + "consequence": "covered", + "description": "411(c)(4)-(5) and the 1402(e) exemption reach only ministry, order duties and Christian Science practice, so this family does not exclude other work; apply the other families.", + "when": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + } + }, + { + "case_id": "exemption_status_unknown", + "precedence": 7, + "consequence": "open", + "description": "Do not infer exemption status from clergy occupation.", + "when": { + "clergy_or_religious_exemption": "not established" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "open", + "description": "If no stated clergy case establishes treatment, obtain the missing ministry, exemption or poverty-vow facts before classification." + } + }, + { + "rule_id": "clergy_1973_1981", + "family": "clergy_religious_service", + "effective_start": "1973-01-01", + "effective_end": "1981-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": 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L. 103-296 section 306(d) note", + "quote": "any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act ( 42 U.S.C. 411(b) )" + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1977 amendment note, subsec. 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L. 92-603 sections 121(c), 124(c) and 140(c)", + "quote": "Pub. L. 92\u2013603, title I, \u00a7 121(c) , Oct. 30, 1972 , 86 Stat. 1354 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 , Internal Revenue Code ] shall apply only with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 124(c) , Oct. 30, 1972 , 86 Stat. 1357 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 140(c) , Oct. 30, 1972 , 86 Stat. 1366 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d" + }, + "axis_exception": "Pub. L. 92-603 sections 121(c), 124(c) and 140(c) date the 1972 amendments to 411(a)(7) by taxable years, while this family's exclusions (410(a)(8)(A), 411(c)(4)-(5)) and its 1982 cantor boundary key on service, so the family keeps the service-date axis. No case outcome changes here; the foreign-ministry computation belongs to self_employment_clergy_gross_concept, which uses the taxable-year axis, so a fiscal-year minister whose taxable year began in 1972 takes that family's earlier row for the whole year." + }, + "unread_trigger_facts": { + "clergy_remuneration": "The ministry earnings amount; self_employment_clergy_gross_concept computes it." + }, + "condition_cases": { + "government_chaplain": { + "cases": { + "government_chaplain_service": [ + "ministerial_service" + ] + } + }, + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(A) excludes ministry from employment; the employment families read it, and this family decides the ministry's self-employment treatment." + }, + "foreign_ministry": { + "cases": { + "cnmi_noncitizen_resident_ministry": [ + "clergy_or_religious_exemption", + "ministerial_service", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "clergy_or_religious_exemption", + "ministerial_service" + ], + "nonresident_alien_ministry": [ + "ministerial_service", + "nonresident_alien_status" + ], + "pub_l_103_296_section_306_certificate": [ + "clergy_or_religious_exemption", + "ministerial_service", + "place_of_work" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + { + "query": "\"Form 4361\" \"statistics\" ministers exemptions", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results describe filing, processing, and tax form instructions; no published stock, rate, or prevalence bound found." + }, + { + "query": "\"Form 4361\" \"number\" \"approved\" ministers", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results describe approved forms and IRS processing criteria; no published prevalence bound found." + }, + { + "query": "\"ministers\" \"exemptions\" \"percent\"", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published exemption prevalence bound found." + }, + { + "query": "\"vow of poverty\" \"number\" coverage", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published prevalence bound found." + }, + { + "query": "\"church\" \"Form 8274\" \"number\" employees", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + }, + { + "query": "\"Form 4361\" exemptions number approved statistics", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "The four-query batch returned IRS forms, IRM and EIC guidance; no applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"exemptions\" \"1402(e)\" number", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov" + ], + "result": "No applicable unrestricted bound in the four-query batch; search service reported congress.gov inaccessible under robots rules.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"exempt\" \"social security\" statistics", + "domains": [ + "ssa.gov" + ], + "result": "Restricted OACT solvency memo snippet appeared; it was not opened, captured or used. Other batch results describe coverage law; no usable bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"4029\" number approved", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "IRS approval-code and processing guidance; no count bounding the target population in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"statistics\" -site:ssa.gov -site:urban.org", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "Four-query batch returned guidance and historical form editions, without an applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"number\" \"approved\" -site:ssa.gov -site:urban.org", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "IRM 4.19.6 and form instructions in the four-query batch explain approval, not prevalence.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"exempt\" \"noncovered\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" exemption \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "ssa.gov/policy/docs", + "ssa.gov/history" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"Statistics of Income\"", + "domains": [ + "irs.gov" + ], + "result": "Located SOI Publications 4801/5384 and embedded Schedule SE. Plain retrieval of current Publication 4801 showed 2023 estimates and no estimate for the Form 4361 checkbox A; cached search text described an older vintage.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"minister\" \"waiver\" \"4361\"", + "domains": [ + "tigta.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"noncovered\" \"exempt\"", + "domains": [ + "gao.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"Social Security\" \"exemption\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "crsreports.congress.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"minister\" \"exempt\" \"Social Security\" prevalence", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "No exemption-prevalence bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"Social Security\" \"exemption\" \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "ssa.gov" + ], + "result": "Coverage histories, POMS and legislative descriptions appeared in the four-query batch; no usable whole-population bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"reports\"", + "domains": [ + "tigta.gov" + ], + "result": "No applicable result in this four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"noncovered employment\" \"ministers\"", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"exempt\" \"social security\" \"percent\" -site:ssa.gov/oact -solvency -MINT -DYNASIM -Trustees -projections", + "domains": [ + "ssa.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"respondents\"", + "domains": [ + "irs.gov" + ], + "result": "IRB paperwork discussion returned by the four-query batch concerns other collections; its respondent figures do not establish Form 4361 prevalence.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"noncovered\" \"social security\"", + "domains": [ + "gao.gov" + ], + "result": "Four-query batch returned an unrelated broad oversight report, without a clergy-exemption bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" OR \"4029\" \"exemption\"", + "domains": [ + "tigta.gov" + ], + "result": "Located and read TIGTA report 2013-40-131, Appendix IV, printed page 17: 32,020 approved Form 4361 or Form 4029 taxpayers within 179,362 TY 2012 MeF filers processed January 27-June 29, 2013 with Schedule C income at least $434 and no self-employment tax. The count combines two exemptions in a restricted filing subset; it does not bound all section 1402(e) exemptions. No candidate established. URL: https://www.tigta.gov/sites/default/files/reports/2024-11/201340131fr.pdf", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Social Security\" \"clergy\" exemption", + "domains": [ + "crsreports.congress.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Social Security\" \"ministers\" \"exempt\" statistics", + "domains": [ + "gao.gov" + ], + "result": "Four-query batch returned broad statistical and oversight reports, without an applicable bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"4029\" -site:ssa.gov/oact -MINT -DYNASIM -Trustees -projections -solvency", + "domains": [ + "ssa.gov/policy/docs" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"social security\" \"exemption\"", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "Four-query batch returned BLS unemployment-legislation discussions, without section 1402(e) prevalence information.", + "searched_utc": "2026-10-25" + }, + { + "query": "site:ssa.gov/policy/docs/ssb/ clergy exemption coverage -oact -solvency -Trustees -MINT -DYNASIM -projections", + "domains": [ + "ssa.gov" + ], + "result": "Located Exemption of Clergyman From Social Security Coverage, SSA Bulletin 35(3), March 1972, page 30, and a pre-1968 coverage article. Plain request to https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf returned SOURCE_BLOCKED HTTP 403; no retry or alternate route. Historical application counts remain unverified. Restricted snippets also appeared despite exclusions; none was opened or used.", + "searched_utc": "2026-10-25" + }, + { + "query": "site:ssa.gov/policy/docs/rsnotes/ ministers exemptions -oact -solvency -Trustees -MINT -DYNASIM -projections -rsn2017-02", + "domains": [ + "ssa.gov" + ], + "result": "No applicable bound in the four-query batch. Restricted snippets appeared; none was opened, captured or used.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"self-employment\" \"exempt\" \"statistics\"", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"1402\" \"exemption\"", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "vow_of_poverty_order_duties", + "precedence": 1, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + }, + "consequence": "deferred", + "defers_to": [ + "religious_order_vow_of_poverty" + ], + "description": "411(c)'s closing sentence keeps 411(c)(4) in force, with no 1402(e) exemption, for \"service performed by a member of a religious order who has taken a vow of poverty as a member of such order\", so these duties are not self-employment. The 1967 amendments covered only \"members of religious orders who have not taken a vow of poverty\" (POMS NL 00711.065 1331). 410(a)(8)(A) lets an order's 3121(r) election make them covered employment, so religious_order_vow_of_poverty decides the service: the election, its retroactive quarters and members abroad. The case ranks first because that family decides a vowed member's service whatever this family's other facts are." + }, + { + "case_id": "government_chaplain_service", + "precedence": 2, + "when": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions" + }, + "consequence": "covered", + "description": "POMS RS 01901.600 B.3.c: \"Service performed by a duly ordained, commissioned, or licensed minister as a chaplain in the employ of the U.S., (including the Armed Services), wholly owned instrumentality of the U.S., the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions, is not considered in the exercise of the ministry.\" A.3 says the same of service as a chaplain in the Armed Forces, a governmental entity or a government-owned and operated hospital. So no clergy case reaches it, whatever the minister's exemption: this family excludes nothing, and the government-service families decide the service (review r6 M-7). Ranked above every ministry case." + }, + { + "case_id": "foreign_agreement_sole_coverage", + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "consequence": "noncovered", + "description": "Publication 517 (2025) lists this among the exceptions to SE tax on ministerial earnings: \"You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country.\" 26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). It overrides cnmi_noncitizen_resident_ministry and ministry_without_exemption_or_vow: on either CNMI reading the exemption leaves the earnings noncovered.", + "precedence": 3, + "overrides": [ + "cnmi_noncitizen_resident_ministry", + "ministry_without_exemption_or_vow" + ] + }, + { + "case_id": "cnmi_noncitizen_resident_ministry", + "precedence": 4, + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands", + "clergy_or_religious_exemption": "not shown to have an effective 1402(e) exemption" + }, + "consequence": "open", + "overrides": [ + "nonresident_alien_ministry", + "ministry_without_exemption_or_vow" + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "open_alternatives": [ + { + "name": "statutory_four_territories", + "description": "nonresident_alien_ministry decides: the earnings are not self-employment income." + }, + { + "name": "publication_517_territorial_resident", + "description": "the minister is treated as a citizen or resident alien for SE tax, so the remaining cases decide: ministry_without_exemption_or_vow, effective_1402e_exemption or exemption_status_unknown." + } + ], + "description": "411(b)'s final sentence names four places; Publication 517 (2025) adds the CNMI. The case ranks above nonresident_alien_ministry, which every such minister also meets, and below foreign_agreement_sole_coverage, noncovered on both readings. An exempt minister is noncovered on both readings (nonresident_alien_ministry, or effective_1402e_exemption), so the case reads that no effective 1402(e) exemption is shown (review r6 M-2). Public Law 94-241, which POMS RS 01901.320 cites for the Commonwealth, is an Act of the 94th Congress, so no worker meets the text before that Congress; clergy_1968_1972 carries no CNMI case." + }, + { + "case_id": "nonresident_alien_ministry", + "precedence": 5, + "consequence": "noncovered", + "description": "411(b): self-employment income is net earnings derived by an individual other than a nonresident alien individual. A resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. The general family self_employment_nonresident_alien states the same rule.", + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)" + } + }, + { + "case_id": "pub_l_103_296_section_306_certificate", + "precedence": 6, + "when": { + "ministerial_service": "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401", + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect", + "clergy_or_religious_exemption": "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + }, + "consequence": "noncovered", + "overrides": [ + "ministry_without_exemption_or_vow" + ], + "description": "Pub. L. 103-296 section 306 (the 26 U.S.C. 1402 notes): \"Notwithstanding any other provision of law\", an individual who performed 1402(c)(4) services \"which are subject to tax under section 1401\", where \"such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act ... was in effect\" and the individual \"was required to pay contributions on the earnings from such services under the social insurance system of Canada\", may file a certificate \"effective for taxable years ending after December 31, 1978, and before January 1, 1985\". Paragraph (3) limits who may file; the exemption runs \"with respect to services described in paragraphs (1) and (2)\", which do not name contributions, and section 306(d) withholds credit only from \"any income on which such tax would have been imposed but for such exemption\". So the certificate condition carries (3) as the person's eligibility, and the case reads this service's place and 1401 tax: the same minister's Canadian ministry on whose earnings no Canadian contributions were required is exempt too, while his ministry in the United States is not and reaches ministry_without_exemption_or_vow (review r7 M-1)." + }, + { + "case_id": "ministry_without_exemption_or_vow", + "precedence": 7, + "consequence": "covered", + "description": "411(c)'s closing sentence lifts 411(c)(4)-(5) unless a 1402(e) exemption is effective, so ministry, order duties without a vow of poverty and Christian Science practice are self-employment; service status is distinct from employee status for income tax.", + "when": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "effective_1402e_exemption", + "precedence": 8, + "consequence": "noncovered", + "description": "411(c)(4)-(5) exclude ministry, order duties without a vow of poverty and Christian Science practice only while a 1402(e) exemption is effective (411(c), closing sentence); other work of an exempt minister is not excluded by it.", + "when": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "non_ministerial_service", + "precedence": 9, + "consequence": "covered", + "description": "411(c)(4)-(5) and the 1402(e) exemption reach only ministry, order duties and Christian Science practice, so this family does not exclude other work; apply the other families.", + "when": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + } + }, + { + "case_id": "exemption_status_unknown", + "precedence": 10, + "consequence": "open", + "description": "Do not infer exemption status from clergy occupation.", + "when": { + "clergy_or_religious_exemption": "not established" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "open", + "description": "If no stated clergy case establishes treatment, obtain the missing ministry, exemption or poverty-vow facts before classification." + } + }, + { + "rule_id": "clergy_1982_2026", + "family": "clergy_religious_service", + "effective_start": "1982-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "411(c)(4)-(5) and closing sentence" + }, + { + "capture": "poms_rs_01901600.html", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e", + "authority": "POMS RS 01901.600 (2024-06-26)", + "location": "A.2-A.4 and B" + }, + { + "capture": "poms_nl_00711065.html", + "sha256": "fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e", + "authority": "POMS NL 00711.065 (1999-05-04)", + "location": "1331, 1331.1-1331.3" + }, + { + "capture": "poms_rs_01802064.html", + "sha256": "51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3", + "authority": "POMS RS 01802.064 (2024-03-22)", + "location": "Operating policy" + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "Coverage of Members of the Clergy: Ministers; 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(c)(4), 411(c)(5)" + }, + "section_references_verified_present": [ + "411(c)(4)", + "411(c)(5)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "boundary_clause": { + "citation": { + "capture": "poms_rs_01901600.html", + "sha256": "e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e", + "authority": "POMS RS 01901.600 (2024-06-26)", + "location": "B.4.b", + "quote": "Effective 01/01/82, a cantor is treated as an ordained minister if the cantor and the congregation agree on the relationship" + } + }, + "unread_trigger_facts": { + "clergy_remuneration": "The ministry earnings amount; self_employment_clergy_gross_concept computes it." + }, + "condition_cases": { + "cantor": { + "cases": { + "ministry_without_exemption_or_vow": [ + "ministerial_service" + ], + "non_ministerial_service": [ + "ministerial_service" + ] + } + }, + "foreign_ministry": { + "cases": { + "nonresident_alien_ministry": [ + "ministerial_service", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "ministerial_service", + "clergy_or_religious_exemption" + ], + "cnmi_noncitizen_resident_ministry": [ + "clergy_or_religious_exemption", + "ministerial_service", + "nonresident_alien_status" + ], + "pub_l_103_296_section_306_certificate": [ + "clergy_or_religious_exemption", + "ministerial_service", + "place_of_work" + ] + } + }, + "government_chaplain": { + "cases": { + "government_chaplain_service": [ + "ministerial_service" + ] + } + }, + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(A) excludes ministry from employment; the employment families read it, and this family decides the ministry's self-employment treatment." + }, + "boundary_clause": { + "cases": { + "ministry_without_exemption_or_vow": [ + "clergy_or_religious_exemption", + "ministerial_service" + ], + "non_ministerial_service": [ + "ministerial_service" + ] + } + } + } + }, + "worked_examples": [ + { + "example_id": "irs517_rev_hayden_austin_exemption", + "income_year": 2022, + "citation": { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "Effective date of exemption; Example Rev. Hayden Austin" + }, + "source_passage": "Rev. Hayden Austin, ordained in 2022, had $400 or more in net self-employment earnings, in both 2022 and 2025, part of which was from her services as a minister. Rev. Austin files an application for exemption on February 19, 2026. If an exemption is granted, it is effective for 2022 and the following years.", + "expected_rule_id": "clergy_1982_2026", + "calculation": "minister_exemption", + "published_inputs": { + "exemption_granted": true + }, + "published_outputs": { + "social_security_coverage": "noncovered" + } + } + ], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + { + "query": "\"Form 4361\" \"statistics\" ministers exemptions", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results describe filing, processing, and tax form instructions; no published stock, rate, or prevalence bound found." + }, + { + "query": "\"Form 4361\" \"number\" \"approved\" ministers", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results describe approved forms and IRS processing criteria; no published prevalence bound found." + }, + { + "query": "\"ministers\" \"exemptions\" \"percent\"", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published exemption prevalence bound found." + }, + { + "query": "\"vow of poverty\" \"number\" coverage", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published prevalence bound found." + }, + { + "query": "\"church\" \"Form 8274\" \"number\" employees", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + }, + { + "query": "\"Form 4361\" exemptions number approved statistics", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "The four-query batch returned IRS forms, IRM and EIC guidance; no applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"exemptions\" \"1402(e)\" number", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov" + ], + "result": "No applicable unrestricted bound in the four-query batch; search service reported congress.gov inaccessible under robots rules.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"exempt\" \"social security\" statistics", + "domains": [ + "ssa.gov" + ], + "result": "Restricted OACT solvency memo snippet appeared; it was not opened, captured or used. Other batch results describe coverage law; no usable bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"4029\" number approved", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "IRS approval-code and processing guidance; no count bounding the target population in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"statistics\" -site:ssa.gov -site:urban.org", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "Four-query batch returned guidance and historical form editions, without an applicable prevalence bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"number\" \"approved\" -site:ssa.gov -site:urban.org", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "result": "IRM 4.19.6 and form instructions in the four-query batch explain approval, not prevalence.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"exempt\" \"noncovered\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" exemption \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "ssa.gov/policy/docs", + "ssa.gov/history" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"Statistics of Income\"", + "domains": [ + "irs.gov" + ], + "result": "Located SOI Publications 4801/5384 and embedded Schedule SE. Plain retrieval of current Publication 4801 showed 2023 estimates and no estimate for the Form 4361 checkbox A; cached search text described an older vintage.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"minister\" \"waiver\" \"4361\"", + "domains": [ + "tigta.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"noncovered\" \"exempt\"", + "domains": [ + "gao.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"Social Security\" \"exemption\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "crsreports.congress.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"minister\" \"exempt\" \"Social Security\" prevalence", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "No exemption-prevalence bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"Social Security\" \"exemption\" \"number\" -MINT -DYNASIM -Trustees -oact -projections -solvency", + "domains": [ + "ssa.gov" + ], + "result": "Coverage histories, POMS and legislative descriptions appeared in the four-query batch; no usable whole-population bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Form 4361\" \"reports\"", + "domains": [ + "tigta.gov" + ], + "result": "No applicable result in this four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"noncovered employment\" \"ministers\"", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"exempt\" \"social security\" \"percent\" -site:ssa.gov/oact -solvency -MINT -DYNASIM -Trustees -projections", + "domains": [ + "ssa.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"respondents\"", + "domains": [ + "irs.gov" + ], + "result": "IRB paperwork discussion returned by the four-query batch concerns other collections; its respondent figures do not establish Form 4361 prevalence.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"noncovered\" \"social security\"", + "domains": [ + "gao.gov" + ], + "result": "Four-query batch returned an unrelated broad oversight report, without a clergy-exemption bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" OR \"4029\" \"exemption\"", + "domains": [ + "tigta.gov" + ], + "result": "Located and read TIGTA report 2013-40-131, Appendix IV, printed page 17: 32,020 approved Form 4361 or Form 4029 taxpayers within 179,362 TY 2012 MeF filers processed January 27-June 29, 2013 with Schedule C income at least $434 and no self-employment tax. The count combines two exemptions in a restricted filing subset; it does not bound all section 1402(e) exemptions. No candidate established. URL: https://www.tigta.gov/sites/default/files/reports/2024-11/201340131fr.pdf", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Social Security\" \"clergy\" exemption", + "domains": [ + "crsreports.congress.gov" + ], + "result": "No applicable result in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"Social Security\" \"ministers\" \"exempt\" statistics", + "domains": [ + "gao.gov" + ], + "result": "Four-query batch returned broad statistical and oversight reports, without an applicable bound.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"4361\" \"4029\" -site:ssa.gov/oact -MINT -DYNASIM -Trustees -projections -solvency", + "domains": [ + "ssa.gov/policy/docs" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"social security\" \"exemption\"", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "Four-query batch returned BLS unemployment-legislation discussions, without section 1402(e) prevalence information.", + "searched_utc": "2026-10-25" + }, + { + "query": "site:ssa.gov/policy/docs/ssb/ clergy exemption coverage -oact -solvency -Trustees -MINT -DYNASIM -projections", + "domains": [ + "ssa.gov" + ], + "result": "Located Exemption of Clergyman From Social Security Coverage, SSA Bulletin 35(3), March 1972, page 30, and a pre-1968 coverage article. Plain request to https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf returned SOURCE_BLOCKED HTTP 403; no retry or alternate route. Historical application counts remain unverified. Restricted snippets also appeared despite exclusions; none was opened or used.", + "searched_utc": "2026-10-25" + }, + { + "query": "site:ssa.gov/policy/docs/rsnotes/ ministers exemptions -oact -solvency -Trustees -MINT -DYNASIM -projections -rsn2017-02", + "domains": [ + "ssa.gov" + ], + "result": "No applicable bound in the four-query batch. Restricted snippets appeared; none was opened, captured or used.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"clergy\" \"self-employment\" \"exempt\" \"statistics\"", + "domains": [ + "census.gov", + "bls.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + }, + { + "query": "\"ministers\" \"1402\" \"exemption\"", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "result": "No applicable bound in the four-query batch.", + "searched_utc": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "vow_of_poverty_order_duties", + "precedence": 1, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + }, + "consequence": "deferred", + "defers_to": [ + "religious_order_vow_of_poverty" + ], + "description": "411(c)'s closing sentence keeps 411(c)(4) in force, with no 1402(e) exemption, for \"service performed by a member of a religious order who has taken a vow of poverty as a member of such order\", so these duties are not self-employment. Publication 517 (2025): \"You don't need to request a separate exemption.\" 410(a)(8)(A) lets an order's 3121(r) election make them covered employment, so religious_order_vow_of_poverty decides the service: the election, its retroactive quarters and members abroad. The case ranks first because that family decides a vowed member's service whatever this family's other facts are." + }, + { + "case_id": "government_chaplain_service", + "precedence": 2, + "when": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions" + }, + "consequence": "covered", + "description": "POMS RS 01901.600 B.3.c: \"Service performed by a duly ordained, commissioned, or licensed minister as a chaplain in the employ of the U.S., (including the Armed Services), wholly owned instrumentality of the U.S., the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions, is not considered in the exercise of the ministry.\" A.3 says the same of service as a chaplain in the Armed Forces, a governmental entity or a government-owned and operated hospital. So no clergy case reaches it, whatever the minister's exemption: this family excludes nothing, and the government-service families decide the service (review r6 M-7). Ranked above every ministry case." + }, + { + "case_id": "foreign_agreement_sole_coverage", + "precedence": 3, + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "consequence": "noncovered", + "overrides": [ + "cnmi_noncitizen_resident_ministry", + "ministry_without_exemption_or_vow" + ], + "description": "Publication 517 (2025) lists this among the exceptions to SE tax on ministerial earnings: \"You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country.\" 26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). It overrides cnmi_noncitizen_resident_ministry and ministry_without_exemption_or_vow: on either CNMI reading the exemption leaves the earnings noncovered." + }, + { + "case_id": "cnmi_noncitizen_resident_ministry", + "precedence": 4, + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands, and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "clergy_or_religious_exemption": "not shown to have an effective 1402(e) exemption" + }, + "consequence": "open", + "overrides": [ + "nonresident_alien_ministry", + "ministry_without_exemption_or_vow" + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "open_alternatives": [ + { + "name": "statutory_four_territories", + "description": "nonresident_alien_ministry decides: the earnings are not self-employment income." + }, + { + "name": "publication_517_territorial_resident", + "description": "the minister is treated as a citizen or resident alien for SE tax, so the remaining cases decide: ministry_without_exemption_or_vow, effective_1402e_exemption or exemption_status_unknown." + } + ], + "description": "411(b)'s final sentence names four places; Publication 517 (2025) adds the CNMI. The case ranks above nonresident_alien_ministry, which every such minister also meets, and below foreign_agreement_sole_coverage, noncovered on both readings. An exempt minister is noncovered on both readings (nonresident_alien_ministry, or effective_1402e_exemption), so the case reads that no effective 1402(e) exemption is shown (review r6 M-2). Public Law 94-241, which POMS RS 01901.320 cites for the Commonwealth, is an Act of the 94th Congress, so no worker meets the text before that Congress; clergy_1968_1972 carries no CNMI case." + }, + { + "case_id": "nonresident_alien_ministry", + "precedence": 5, + "consequence": "noncovered", + "description": "411(b): self-employment income is net earnings derived by an individual other than a nonresident alien individual, except, for taxable years beginning on or after April 20, 1983, as a section 433 agreement provides. A resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. The general family self_employment_nonresident_alien states the same rule.", + "when": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + } + }, + { + "case_id": "pub_l_103_296_section_306_certificate", + "precedence": 6, + "when": { + "ministerial_service": "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401", + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect", + "clergy_or_religious_exemption": "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + }, + "consequence": "noncovered", + "overrides": [ + "ministry_without_exemption_or_vow" + ], + "description": "Pub. L. 103-296 section 306 (the 26 U.S.C. 1402 notes): \"Notwithstanding any other provision of law\", an individual who performed 1402(c)(4) services \"which are subject to tax under section 1401\", where \"such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act ... was in effect\" and the individual \"was required to pay contributions on the earnings from such services under the social insurance system of Canada\", may file a certificate \"effective for taxable years ending after December 31, 1978, and before January 1, 1985\". Paragraph (3) limits who may file; the exemption runs \"with respect to services described in paragraphs (1) and (2)\", which do not name contributions, and section 306(d) withholds credit only from \"any income on which such tax would have been imposed but for such exemption\". So the certificate condition carries (3) as the person's eligibility, and the case reads this service's place and 1401 tax: the same minister's Canadian ministry on whose earnings no Canadian contributions were required is exempt too, while his ministry in the United States is not and reaches ministry_without_exemption_or_vow (review r7 M-1)." + }, + { + "case_id": "ministry_without_exemption_or_vow", + "precedence": 7, + "consequence": "covered", + "description": "411(c)'s closing sentence lifts 411(c)(4)-(5) unless a 1402(e) exemption is effective, so ministry, order duties without a vow of poverty and Christian Science practice are self-employment; service status is distinct from employee status for income tax.", + "when": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "effective_1402e_exemption", + "precedence": 8, + "consequence": "noncovered", + "description": "411(c)(4)-(5) exclude ministry, order duties without a vow of poverty and Christian Science practice only while a 1402(e) exemption is effective (411(c), closing sentence); other work of an exempt minister is not excluded by it. A Christian Science reader counts as a minister (Publication 517: \"For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers.\").", + "when": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + } + }, + { + "case_id": "non_ministerial_service", + "precedence": 9, + "consequence": "covered", + "description": "411(c)(4)-(5) and the 1402(e) exemption reach only ministry, order duties and Christian Science practice, so this family does not exclude other work; apply the other families.", + "when": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + } + }, + { + "case_id": "exemption_status_unknown", + "precedence": 10, + "consequence": "open", + "description": "Do not infer exemption status from clergy occupation.", + "when": { + "clergy_or_religious_exemption": "not established" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "open", + "description": "If no stated clergy case establishes treatment, obtain the missing ministry, exemption or poverty-vow facts before classification." + } + }, + { + "rule_id": "electing_church_1968_1983", + "family": "electing_church_employee_service", + "effective_start": "1968-01-01", + "effective_end": "1983-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "B-D" + }, + { + "capture": "poms_rs_01901660.html", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9", + "authority": "POMS RS 01901.660 (2010-06-14)", + "location": "A.1-A.4 and B" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "effective-date note" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(8)(B)", + "quote": "Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986 , other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(w)(2), timing", + "quote": "An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization." + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(w)(2), revocation", + "quote": "Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished." + }, + { + "capture": "poms_rs_01901660.html", + "sha256": "0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9", + "authority": "POMS RS 01901.660 (2010-06-14)", + "location": "A.2", + "quote": "An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation." + } + ], + "trigger_facts": [ + "church_employee_service", + "clergy_or_religious_exemption", + "amount", + "reporting_unit", + "month_or_exposure", + "taxable_year_start", + "services_performed_date" + ], + "consequence": "deferred", + "identification_class": "awaiting_ce2", + "description": "The 3121(w) church employer election did not exist for service performed before 1984; ordinary church employee coverage follows the then effective nonprofit employer waiver and small remuneration rules. 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For a fiscal year that began in 1983, which the family's taxable-year axis sends to this row, its two cases apply the 1984 row's church cases to service performed on or after 1984-01-01; no code reads the 1984 row's axis_exception, so the cases, not the pin, carry the service date." + }, + "church_se_threshold_cents": { + "cases": { + "electing_church_nonministerial_service": [ + "church_employee_service", + "services_performed_date" + ] + } + }, + "threshold_concept": { + "threshold_ids": [ + "church_employee_minimum_historical" + ] + } + }, + "church_se_threshold_cents": 10000, + "threshold_concept": "Remuneration from one employer described in 410(a)(8)(B); less than $100 is excluded and the 411(b)(2) $400 threshold does not apply.", + "unread_trigger_facts": { + "amount": "The church remuneration the row's threshold (church_employee_minimum_historical) compares; no case depends on it.", + "clergy_or_religious_exemption": "Read by other families, not a condition of this row: 411(c)(6) removes service during an effective 1402(g) exemption from 'trade or business' (se_religious_sect rows read it; personal_religious_exemption points there), and the clergy family reads 1402(e) exemptions; this row's cases leave ministry out by their own text ('outside ministry or order duties').", + "month_or_exposure": "The service period behind the threshold amount; no case depends on it (the cases carry the service date through services_performed_date 'on or after 1984-01-01').", + "reporting_unit": "The threshold's aggregation unit (same electing-church employer, employee and taxable year, former 411(a)(13)(C)); no case depends on it.", + "taxable_year_start": "The family's taxable-year axis (effective_basis 'taxable_year_start') reads it to choose the row; no case depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + { + "query": "\"vow of poverty\" \"number\" coverage", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published prevalence bound found." + }, + { + "query": "\"church\" \"Form 8274\" \"number\" employees", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "electing_church_nonministerial_service", + "precedence": 1, + "consequence": "covered_above_threshold", + "description": "Treated as a trade or business under 411(c)(2)(G); the church employee threshold applies. Pub. L. 98-369 section 2603(e) applies the church election to \"service performed after December 31, 1983\", so this row, which a fiscal year that began in 1983 reaches on the family's taxable-year axis, applies the 1984 row's case to such service performed on or after 1984-01-01. 410(a)(8)(B) reaches only a church or organization that \"has in effect an election under section 3121(w)\"; 3121(w)(2) requires the election to be made \"prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due\" (RS 01901.660 A.2: \"An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.\") and says a revocation by the Secretary \"shall apply retroactively to the beginning of the 2-year period for which the information was not furnished\".", + "when": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "unrelated_trade_or_business", + "precedence": 2, + "consequence": "covered", + "description": "Not excluded from employment by 410(a)(8)(B); apply other families. Pub. L. 98-369 section 2603(e) applies the church election to \"service performed after December 31, 1983\", so this row, which a fiscal year that began in 1983 reaches on the family's taxable-year axis, applies the 1984 row's case to such service performed on or after 1984-01-01.", + "when": { + "church_employee_service": "unrelated trade or business", + "services_performed_date": "on or after 1984-01-01" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "deferred", + "description": "No 3121(w) church employer election existed. 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L. 99-514 section 1882(b)(3), as the 42 U.S.C. 411 notes summarize it, makes the section 1882(b)(2) amendment (411(i)) \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\".", + "condition_cases": { + "employer_election_available": { + "cases": { + "electing_church_nonministerial_service": [ + "church_employee_service" + ] + } + }, + "threshold_concept": { + "threshold_ids": [ + "church_employee_minimum" + ] + }, + "employment_consequence": { + "not_a_coverage_condition": "Records that 410(a)(8)(B) excludes the electing church's service from employment; this family decides its self-employment treatment." + } + }, + "boundary_clause": { + "citation": { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "Effective Date of 1986 Amendment note, Pub. 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L. 99\u2013514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985" + } + }, + "unread_trigger_facts": { + "amount": "The church remuneration the row's threshold (church_employee_minimum) compares; no case depends on it.", + "clergy_or_religious_exemption": "Read by other families, not a condition of this row: 411(c)(6) removes service during an effective 1402(g) exemption from 'trade or business' (se_religious_sect rows read it; personal_religious_exemption points there), and the clergy family reads 1402(e) exemptions; this row's cases leave ministry out by their own text ('outside ministry or order duties').", + "month_or_exposure": "The service period behind the threshold amount; no case depends on it.", + "reporting_unit": "The threshold's aggregation unit (the person's church employee income for the taxable year, 411(i)(2)); no case depends on it.", + "taxable_year_start": "The family's taxable-year axis (effective_basis 'taxable_year_start') reads it to choose the row; no case depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + { + "query": "\"vow of poverty\" \"number\" coverage", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published prevalence bound found." + }, + { + "query": "\"church\" \"Form 8274\" \"number\" employees", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "electing_church_nonministerial_service", + "precedence": 1, + "consequence": "covered_above_threshold", + "description": "Treated as a trade or business under 411(c)(2)(G); the church employee threshold applies. 410(a)(8)(B) reaches only a church or organization that \"has in effect an election under section 3121(w)\"; 3121(w)(2) requires the election to be made \"prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due\" (RS 01901.660 A.2: \"An organization in existence on 09/30/84 had until 10/31/84 to elect exemption from participation.\") and says a revocation by the Secretary \"shall apply retroactively to the beginning of the 2-year period for which the information was not furnished\".", + "when": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties" + } + }, + { + "case_id": "unrelated_trade_or_business", + "precedence": 2, + "consequence": "covered", + "description": "Not excluded from employment by 410(a)(8)(B); apply other families.", + "when": { + "church_employee_service": "unrelated trade or business" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "When no qualifying electing-church case applies, this exclusion does not establish noncoverage; apply the other coverage families." + } + }, + { + "rule_id": "federal_1968_1972", + "family": "federal_retirement_service", + "effective_start": "1968-01-01", + "effective_end": "1972-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "1983 amendment notes quoting former 410(a)(5) and (a)(6)(A)-(C)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "note on Pub. 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(1) read as follows: \u201cExcept as provided in paragraph (4) of this subsection, the term \u2018employment\u2019 shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.\u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(l)(2), active duty", + "quote": "(2) The term \u201c active duty \u201d means \u201c active duty \u201d as described in paragraph (21) of section 101 of title 38 , except that it shall also include \u201cactive duty for training\u201d as described in paragraph (22) of such section." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1984 amendment note, subsec. (l)(2)", + "quote": "Subsec. (l)(2). Pub. L. 98\u2013369, \u00a7 2663(a)(7)(E) , substituted \u201cparagraph (21) of section 101 of title 38 \u201d for \u201csection 102 of the Servicemen\u2019s and Veterans\u2019 Survivor Benefits Act\u201d and \u201cparagraph (22) of such section\u201d for \u201csuch section\u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(l)(4)(A), service creditable under the Railroad Retirement Act", + "quote": "(4) (A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service , which is creditable under section 231b(i) of title 45 ." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1974 amendment note, subsec. 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L. 92-603 section 125(a)(2), service in the employ of a Federal home loan bank", + "quote": "in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "note on Pub. L. 92-603 section 125(a)(2), later payment date", + "quote": "by July 1, 1973 , or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph" + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "1983 amendment note quoting former 410(a)(6)(C)(iii)", + "quote": "(iii) in a penal institution of the United States by an inmate thereof" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (B)", + "quote": "(B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98\u201321, \u00a7 323(a)(2) , substituted \u201ca citizen or resident of the United States\u201d for \u201ca citizen of the United States\u201d in cl. (B) in provisions preceding par. (1)." + } + ], + "trigger_facts": [ + "government_level", + "federal_service", + "federal_retirement_system", + "occupation" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Pre-1984 federal coverage depends on the exclusions in former 410(a)(5)-(6), including federal retirement-system and statutory instrumentality exclusions.", + "parameters": { + "coverage_default": "covered unless a statutory exclusion applies", + "federal_home_loan_bank_transition": { + "enactment": "1972-10-30", + "ordinary_coverage_start": "1973-01-01", + "conditional_retroactivity": "For individuals in the employ of a Federal home loan bank on January 1, 1973, service performed in the employ of a Federal home loan bank after December 31, 1966 (the last day of the sixth calendar year before 1972) is excepted from former 410(a)(6)(B) if an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after that day is paid under section 3122 by July 1, 1973, or by a later date provided in an agreement with the Secretary of the Treasury entered into before July 1, 1973 (Public Law 92-603 section 125(a)(2)). It makes only the 410(a)(6)(B)(ii) exception effective, so the other exclusions still apply." + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(5), 410(a)(6); Amendments entries: 1972, 1983, 1986; Effective Date of 1986 Amendments; Effective Date of 1983 Amendment; Effective Date of 1972 Amendment" + }, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ] + } + ], + "scope": "Former 410(a)(5) and (a)(6) as in effect in January 1983 reach only service \"in the employ of the United States\" or of an instrumentality of the United States, so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service.", + "condition_cases": { + "scope": { + "cases": { + "federal_retirement_system_service": [ + "government_level" + ], + "statutory_1410_instrumentality": [ + "government_level" + ], + "exempt_1950_instrumentality_system": [ + "government_level" + ], + "president_congress_legislative": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ], + "other_federal_retirement_system": [ + "government_level" + ] + } + }, + "coverage_default": { + "cases": { + "federal_retirement_system_service": [ + "federal_retirement_system", + "government_level" + ], + "statutory_1410_instrumentality": [ + "federal_service", + "government_level" + ], + "president_congress_legislative": [ + "government_level", + "occupation" + ], + "federal_penal_inmate": [ + "government_level", + "federal_service" + ], + "federal_hospital_student_employee": [ + "government_level", + "occupation" + ], + "temporary_emergency_employee": [ + "government_level", + "occupation" + ], + "other_federal_retirement_system": [ + "federal_retirement_system", + "government_level" + ], + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ] + } + }, + "federal_home_loan_bank_transition": { + "cases": { + "fhlb_retroactive_coverage": [ + "federal_service" + ], + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "uniformed_service_410l", + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 (410(l)(1) and (4)(A) as in effect before Pub. L. 93-445)" + }, + "consequence": "covered", + "overrides": [ + "federal_retirement_system_service", + "other_federal_retirement_system" + ], + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5)-(6) exclusions then in force, the retirement-system exclusions among them, do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service." + }, + { + "case_id": "federal_retirement_system_service", + "precedence": 2, + "consequence": "noncovered", + "description": "410(a)(6)(A) as in effect in January 1983 reaches service in the employ of the United States or an instrumentality \"if such service is covered by a retirement system established by a law of the United States\"; a system that covers only other service of the same person does not meet it.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + } + }, + { + "case_id": "statutory_1410_instrumentality", + "precedence": 3, + "consequence": "noncovered", + "description": "410(a)(5) as in effect in January 1983.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "instrumentality itself exempt by specific statutory reference to former IRC 1410" + } + }, + { + "case_id": "president_congress_legislative", + "precedence": 4, + "consequence": "noncovered", + "description": "410(a)(6)(C) as in effect in January 1983.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee" + } + }, + { + "case_id": "federal_penal_inmate", + "precedence": 5, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iii) as in effect in January 1983 reaches service performed \"in a penal institution of the United States by an inmate thereof\"; an inmate's service performed outside the institution does not meet it." + }, + { + "case_id": "federal_hospital_student_employee", + "precedence": 6, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) (interns, student nurses and other student employees of Federal hospitals) other than a medical or dental intern or resident in training" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iv) as in effect in January 1983." + }, + { + "case_id": "temporary_emergency_employee", + "precedence": 7, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee serving on a temporary basis in case of fire, storm, earthquake, flood or other similar emergency" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(v) as in effect in January 1983." + }, + { + "case_id": "other_federal_retirement_system", + "precedence": 8, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(vi) as in effect in January 1983." + }, + { + "case_id": "fhlb_retroactive_coverage", + "precedence": 9, + "when": { + "federal_service": "performed in the employ of a Federal home loan bank after 1966-12-31 by an individual in the employ of a Federal home loan bank on 1973-01-01, where an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after 1966-12-31 was paid under IRC 3122 by 1973-07-01, or by a later date provided in an agreement with the Secretary of the Treasury entered into before 1973-07-01" + }, + "consequence": "covered", + "description": "Public Law 92-603 section 125(a)(2) makes the 410(a)(6)(B)(ii) Federal home loan bank exception effective for \"any service performed in the employ of a Federal home loan bank\" after 1966 by \"individuals who are in the employ of a Federal home loan bank on such first day\" (1973-01-01), \"effective only if\" the taxes are paid by July 1, 1973 \"or by such later date as may be provided in an agreement entered into before such date\". It lifts only (a)(6)(B), so it ranks just above exempt_1950_instrumentality_system and below every other exclusion case.", + "overrides": [ + "exempt_1950_instrumentality_system" + ] + }, + { + "case_id": "exempt_1950_instrumentality_system", + "precedence": 10, + "consequence": "noncovered", + "description": "410(a)(6)(B), except wholly owned corporations, designated banks, committees and nonappropriated-fund employees specified there.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when none of the stated statutory exclusion cases applies; apply the other families. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + } + }, + { + "rule_id": "federal_1973_1983", + "family": "federal_retirement_service", + "effective_start": "1973-01-01", + "effective_end": "1983-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "1983 amendment notes quoting former 410(a)(5) and (a)(6)(A)-(C)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "note on Pub. L. 92-603 section 125(a), coverage of Federal home loan bank employees" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1987 amendment note quoting 410(l)(1) as it read before Pub. L. 100-203 section 9001(a)(1)", + "quote": "Prior to amendment, par. (1) read as follows: \u201cExcept as provided in paragraph (4) of this subsection, the term \u2018employment\u2019 shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.\u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(l)(2), active duty", + "quote": "(2) The term \u201c active duty \u201d means \u201c active duty \u201d as described in paragraph (21) of section 101 of title 38 , except that it shall also include \u201cactive duty for training\u201d as described in paragraph (22) of such section." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1984 amendment note, subsec. (l)(2)", + "quote": "Subsec. (l)(2). Pub. L. 98\u2013369, \u00a7 2663(a)(7)(E) , substituted \u201cparagraph (21) of section 101 of title 38 \u201d for \u201csection 102 of the Servicemen\u2019s and Veterans\u2019 Survivor Benefits Act\u201d and \u201cparagraph (22) of such section\u201d for \u201csuch section\u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(l)(4)(A), service creditable under the Railroad Retirement Act", + "quote": "(4) (A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service , which is creditable under section 231b(i) of title 45 ." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1974 amendment note, subsec. (l)(4)(A)", + "quote": "1974\u2014Subsec. (l)(4)(A). Pub. L. 93\u2013445 substituted \u201c section 231b(i) of title 45 \u201d for \u201c section 228c\u20131 of title 45 \u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "Effective Date of 1974 Amendment note", + "quote": "Effective Date of 1974 Amendment Amendment by Pub. L. 93\u2013445 effective Jan. 1, 1975 , see section 603 of Pub. L. 93\u2013445" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(m), member of a uniformed service", + "quote": "The term \u201c member of a uniformed service \u201d means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard" + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "1983 amendment note quoting former 410(a)(6)(A)", + "quote": "(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States" + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "1983 amendment note quoting former 410(a)(6)(C)", + "quote": "(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "C.5, student employees with U.S. Army Engineers", + "quote": "Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes." + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "1983 amendment note quoting former 410(a)(6)(C)(iii)", + "quote": "(iii) in a penal institution of the United States by an inmate thereof" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (B)", + "quote": "(B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98\u201321, \u00a7 323(a)(2) , substituted \u201ca citizen or resident of the United States\u201d for \u201ca citizen of the United States\u201d in cl. (B) in provisions preceding par. (1)." + }, + { + "capture": "ce1r7_usc1994_10_2360.html", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0", + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "location": "source credit", + "quote": "(Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981, 95 Stat. 1110.)" + }, + { + "capture": "ce1r7_usc1994_10_2360.html", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0", + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "location": "2360(a)", + "quote": "the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. Such contracts may be made directly with such students or with nonprofit organizations employing such students." + } + ], + "trigger_facts": [ + "government_level", + "federal_service", + "federal_retirement_system", + "occupation" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Pre-1984 exclusion regime continues; Federal home loan bank ordinary coverage now applies, subject to other exclusions.", + "parameters": { + "coverage_default": "covered unless a statutory exclusion applies", + "federal_home_loan_bank_transition": { + "enactment": "1972-10-30", + "ordinary_coverage_start": "1973-01-01", + "conditional_retroactivity": "For individuals in the employ of a Federal home loan bank on January 1, 1973, service performed in the employ of a Federal home loan bank after December 31, 1966 (the last day of the sixth calendar year before 1972) is excepted from former 410(a)(6)(B) if an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after that day is paid under section 3122 by July 1, 1973, or by a later date provided in an agreement with the Secretary of the Treasury entered into before July 1, 1973 (Public Law 92-603 section 125(a)(2)). It makes only the 410(a)(6)(B)(ii) exception effective, so the other exclusions still apply." + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(5), 410(a)(6); Amendments entries: 1972, 1983, 1986; Effective Date of 1986 Amendments; Effective Date of 1983 Amendment; Effective Date of 1972 Amendment" + }, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ] + } + ], + "scope": "Former 410(a)(5) and (a)(6) as in effect in January 1983 reach only service \"in the employ of the United States\" or of an instrumentality of the United States, so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service. The Army Corps student aide case rests on POMS RS 01901.340, which addresses Federal civilian employment.", + "condition_cases": { + "scope": { + "cases": { + "federal_retirement_system_service": [ + "government_level" + ], + "statutory_1410_instrumentality": [ + "government_level" + ], + "exempt_1950_instrumentality_system": [ + "government_level" + ], + "president_congress_legislative": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ], + "other_federal_retirement_system": [ + "government_level" + ], + "army_corps_2360_student_aide": [ + "government_level" + ] + } + }, + "coverage_default": { + "cases": { + "army_corps_2360_student_aide": [ + "federal_service", + "government_level" + ], + "federal_retirement_system_service": [ + "federal_retirement_system", + "government_level" + ], + "statutory_1410_instrumentality": [ + "federal_service", + "government_level" + ], + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ], + "president_congress_legislative": [ + "government_level", + "occupation" + ], + "federal_penal_inmate": [ + "government_level", + "federal_service" + ], + "federal_hospital_student_employee": [ + "government_level", + "occupation" + ], + "temporary_emergency_employee": [ + "government_level", + "occupation" + ], + "other_federal_retirement_system": [ + "federal_retirement_system", + "government_level" + ] + } + }, + "federal_home_loan_bank_transition": { + "cases": { + "exempt_1950_instrumentality_system": [ + "federal_service", + "government_level" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "uniformed_service_410l", + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 or, for service from 1975-01-01 (Pub. L. 93-445 section 603), 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + }, + "consequence": "covered", + "overrides": [ + "federal_retirement_system_service", + "other_federal_retirement_system" + ], + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5)-(6) exclusions then in force, the retirement-system exclusions among them, do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service." + }, + { + "case_id": "army_corps_2360_student_aide", + "precedence": 2, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + }, + "consequence": "noncovered", + "description": "POMS RS 01901.340 C.5, captured from its 2024-06-14 edition: \"Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.\" The closing rests on that passage alone, and the edition states no date from which it applies (review r7 low 6). 10 U.S.C. 2360, in the 1994 edition, was \"Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981\", so the case, whose condition names a 2360 contract, reaches no service before December 1, 1981; federal_1968_1972 no longer carries it (review r7 low 5). Both readings the round-5 open case recorded give the same result, so the case is closed (review r6 M-2)." + }, + { + "case_id": "federal_retirement_system_service", + "precedence": 3, + "consequence": "noncovered", + "description": "410(a)(6)(A) as in effect in January 1983 reaches service in the employ of the United States or an instrumentality \"if such service is covered by a retirement system established by a law of the United States\"; a system that covers only other service of the same person does not meet it.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + } + }, + { + "case_id": "statutory_1410_instrumentality", + "precedence": 4, + "consequence": "noncovered", + "description": "410(a)(5) as in effect in January 1983.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "instrumentality itself exempt by specific statutory reference to former IRC 1410" + } + }, + { + "case_id": "exempt_1950_instrumentality_system", + "precedence": 5, + "consequence": "noncovered", + "description": "410(a)(6)(B), except wholly owned corporations, designated banks, committees and nonappropriated-fund employees specified there.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks, Federal home loan banks and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard" + } + }, + { + "case_id": "president_congress_legislative", + "precedence": 6, + "consequence": "noncovered", + "description": "410(a)(6)(C) as in effect in January 1983.", + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee" + } + }, + { + "case_id": "federal_penal_inmate", + "precedence": 7, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iii) as in effect in January 1983 reaches service performed \"in a penal institution of the United States by an inmate thereof\"; an inmate's service performed outside the institution does not meet it." + }, + { + "case_id": "federal_hospital_student_employee", + "precedence": 8, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) (interns, student nurses and other student employees of Federal hospitals) other than a medical or dental intern or resident in training" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(iv) as in effect in January 1983." + }, + { + "case_id": "temporary_emergency_employee", + "precedence": 9, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee serving on a temporary basis in case of fire, storm, earthquake, flood or other similar emergency" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(v) as in effect in January 1983." + }, + { + "case_id": "other_federal_retirement_system", + "precedence": 10, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "consequence": "noncovered", + "description": "Former 410(a)(6)(C)(vi) as in effect in January 1983." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when none of the stated statutory exclusion cases applies; apply the other families. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + } + }, + { + "rule_id": "federal_1984_1986", + "family": "federal_retirement_service", + "effective_start": "1984-01-01", + "effective_end": "1986-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. L. 98-21, 97 Stat. 65 (1983)", + "location": "sections 101-103, printed pages 67-72" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(A)-(H) and (a)(6)(A)-(C); notes on Pub. L. 100-647 section 8015(c)(3) and on Pub. L. 98-369 section 2601(d) and (f)" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture, text and historical notes)", + "location": "409(h); note quoting Pub. L. 99-272 section 12112(c)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. L. 98-369 section 2601(c) note", + "quote": "an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees\u2019 Retirement Contribution Temporary Adjustment Act of 1983" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. L. 98-369 section 2601(d)(3) note", + "quote": "social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual\u2019s service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period" + }, + { + "capture": "ce1c_usc2024_26_3121.html", + "sha256": "17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab", + "authority": "26 U.S.C. 3121, United States Code, 2024 edition, setting out Pub. L. 100-647 section 8015(c)(3) (102 Stat. 3792) as enacted; bracketed words are the Code editors'", + "location": "Effective Date of 1988 Amendment note, Pub. L. 100-647 section 8015(c)(3): the 1988 amendments reach only service on or after November 10, 1988, after this row ends", + "quote": "The amendments made by this subsection [amending this section and section 410 of Title 42] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the date of the enactment of this Act [Nov. 10, 1988]." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1987 amendment note quoting 410(l)(1) as it read before Pub. L. 100-203 section 9001(a)(1)", + "quote": "Prior to amendment, par. (1) read as follows: \u201cExcept as provided in paragraph (4) of this subsection, the term \u2018employment\u2019 shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.\u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(l)(2), active duty", + "quote": "(2) The term \u201c active duty \u201d means \u201c active duty \u201d as described in paragraph (21) of section 101 of title 38 , except that it shall also include \u201cactive duty for training\u201d as described in paragraph (22) of such section." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1984 amendment note, subsec. (l)(2)", + "quote": "Subsec. (l)(2). Pub. L. 98\u2013369, \u00a7 2663(a)(7)(E) , substituted \u201cparagraph (21) of section 101 of title 38 \u201d for \u201csection 102 of the Servicemen\u2019s and Veterans\u2019 Survivor Benefits Act\u201d and \u201cparagraph (22) of such section\u201d for \u201csuch section\u201d" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(l)(4)(A), service creditable under the Railroad Retirement Act", + "quote": "(4) (A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service , which is creditable under section 231b(i) of title 45 ." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(m), member of a uniformed service", + "quote": "The term \u201c member of a uniformed service \u201d means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)", + "quote": "(5) Service performed in the employ of the United States or any instrumentality of the United States , if such service" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(6)", + "quote": "(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(C)", + "quote": "(C) service performed as the President or Vice President of the United States" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(G), opening words", + "quote": "(G) any other service in the legislative branch of the Federal Government if such service" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(G)(ii)", + "quote": "is performed by an individual who has, at any time after December 31, 1983 , received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. L. 98-369 section 2601(d)(1)(B)(i) note", + "quote": "received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A)" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "C.5, student employees with U.S. Army Engineers", + "quote": "Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (B)", + "quote": "(B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98\u201321, \u00a7 323(a)(2) , substituted \u201ca citizen or resident of the United States\u201d for \u201ca citizen of the United States\u201d in cl. (B) in provisions preceding par. (1)." + }, + { + "capture": "ce1r7_usc1994_10_2360.html", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0", + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "location": "source credit", + "quote": "(Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981, 95 Stat. 1110.)" + }, + { + "capture": "ce1r7_usc1994_10_2360.html", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0", + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "location": "2360(a)", + "quote": "the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. Such contracts may be made directly with such students or with nonprofit organizations employing such students." + } + ], + "trigger_facts": [ + "government_level", + "federal_service", + "federal_retirement_system", + "occupation" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Newly hired federal employees are covered; the January 1983 grandfather and special exceptions remain conditional facts.", + "parameters": { + "coverage_default": "covered unless a higher-ranked case excludes the service; cases apply in precedence order", + "continuity_reference_date": "1983-12-31", + "continuity_maximum_separation_days": 365, + "continuity_preserving_service": [ + "eligible transfer/detail to international organization", + "American Institute in Taiwan", + "uniformed service with restoration/reemployment rights", + "qualifying Indian tribal organization employment (Public Law 99-221 section 3(b), retroactive returns after 1983)" + ], + "named_options": [ + { + "group": "exactly_365_day_federal_separation", + "name": "statutory_less_than_366_days", + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "noncovered if other grandfather conditions apply", + "source": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + "explanation": "410(a)(5)(B)(i)(I) expressly treats a separation shorter than 366 days as continuous.", + "status": "operational_primary_statute" + }, + { + "group": "exactly_365_day_federal_separation", + "name": "poms_365_days_or_more", + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "covered if no independent exclusion applies", + "source": { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + }, + "explanation": "POMS RS 01901.340 B.2 says 365 days or more. The enacted 1983 rule resolves exactly 365 days as continuous; this conflicting later guidance is retained as a nonoperative source reading.", + "status": "conflicting_guidance_retained_not_operational" + } + ], + "continuity_source_disagreement_resolution": { + "question": "exactly_365_day_federal_separation", + "status": "resolved_by_primary_amending_act", + "operational_option": "statutory_less_than_366_days", + "separation_preserves_continuity_through_days": 365, + "citation": { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days" + }, + "explanation": "The enacted 1983 text says the separation does not exceed 365 consecutive days. Exactly 365 days therefore preserves continuity when the other grandfather conditions hold." + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. L. 98-21, 97 Stat. 65 (1983)", + "location": "sections 101-103, printed pages 67-72" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(5), 410(a)(6); Amendments entries: 1972, 1983, 1986; Effective Date of 1986 Amendments; Effective Date of 1983 Amendment; Effective Date of 1972 Amendment" + }, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ] + } + ], + "section_2601e_nonprofit_service": { + "rule": "For 410(a)(5), as in effect in January 1983 and from 1984, service in the employ of a 501(c)(3) organization by an employee whom law requires to be subject to 5 U.S.C. chapter 83 subchapter III for that service counts as service in the employ of a United States instrumentality, so this family's cases decide it.", + "citation": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. L. 98-369 section 2601(e) note, Services Performed for Nonprofit Organizations by Federal Employees", + "quote": "service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [ 26 U.S.C. 501(c)(3) ] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States" + } + }, + "boundary_clause": { + "citation": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "Effective Date of 1983 Amendment note (Pub. L. 98-21 section 101(d))", + "quote": "Amendment by section 101(a) of Pub. L. 98\u201321 effective with respect to service performed after Dec. 31, 1983" + } + }, + "scope": "410(a)(5) and (a)(6) reach only service \"in the employ of the United States or any instrumentality of the United States\", so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service. first_hired_after_1983 names the level too, so a non-Federal new hire reaches the residual. The Army Corps student aide case rests on POMS RS 01901.340, which addresses Federal employment.", + "condition_cases": { + "scope": { + "cases": { + "retired_judge_371b_payment": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ], + "defra_2601d_requalification": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "army_corps_2360_student_aide": [ + "government_level" + ] + } + }, + "continuity_source_disagreement_resolution": { + "cases": { + "grandfathered_continuous_service": [ + "federal_service" + ] + } + }, + "coverage_default": { + "not_a_coverage_condition": "Restates residual_default (covered) and the first-match precedence the resolver applies; its 'unless' adds no condition beyond the cases." + }, + "section_2601e_nonprofit_service": { + "cases": { + "defra_2601d_requalification": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "uniformed_service_410l", + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + }, + "consequence": "covered", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5) grandfather, annuitant and section 2601(d) cases, which test the January 1983 text of former 410(a)(5)-(6), do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service." + }, + { + "case_id": "retired_judge_371b_payment", + "precedence": 2, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 409(h) excludes these 371(b) payments from wages; Pub. L. 99-272 section 12112(c) makes the amendment effective for service after 1983, and POMS RS 01901.340 C.4.c says this remuneration is excluded from employment. It ranks above the 410(a)(5)(E) judge exception, which does not make these payments wages.", + "overrides": [ + "official_position_service" + ] + }, + { + "case_id": "federal_penal_inmate", + "precedence": 3, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "consequence": "noncovered", + "description": "410(a)(6)(A). The 410(a)(5)(C)-(H) exceptions lift only paragraph (5), so this exclusion still applies." + }, + { + "case_id": "federal_hospital_student_employee", + "precedence": 4, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training" + }, + "consequence": "noncovered", + "description": "410(a)(6)(B); not lifted by the 410(a)(5) exceptions." + }, + { + "case_id": "temporary_emergency_employee", + "precedence": 5, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency" + }, + "consequence": "noncovered", + "description": "410(a)(6)(C); not lifted by the 410(a)(5) exceptions." + }, + { + "case_id": "army_corps_2360_student_aide", + "precedence": 6, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + }, + "consequence": "noncovered", + "overrides": [ + "first_hired_after_1983" + ], + "description": "POMS RS 01901.340 C.5, captured from its 2024-06-14 edition: \"Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.\" The closing rests on that passage alone, and the edition states no date from which it applies (review r7 low 6). 10 U.S.C. 2360, in the 1994 edition, was \"Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981\", so the case, whose condition names a 2360 contract, reaches no service before December 1, 1981; federal_1968_1972 no longer carries it (review r7 low 5). Both readings the round-5 open case recorded give the same result, so the case is closed (review r6 M-2)." + }, + { + "case_id": "official_position_service", + "precedence": 7, + "when": { + "occupation": "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + }, + "consequence": "covered", + "description": "410(a)(5)(C)-(F), first enacted as Pub. L. 98-21 section 101(a)(1) clauses (i)-(iv) (97 Stat. 67-68) and redesignated by Pub. L. 98-369 section 2601(a)(2) for service after 1983. Paragraph (5) does not apply to this service, so it is covered even when the individual is grandfathered or an annuitant. 410(a)(5)(C) reaches only service \"as the President or Vice President of the United States\".", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "defra_2601d_requalification", + "precedence": 8, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "federal_retirement_system": "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))" + }, + "consequence": "noncovered", + "description": "Pub. L. 98-369 section 2601(d), as amended by Pub. L. 99-514 section 1883(a)(5)(A): the individual requalifies for the 410(a)(5) exemption as if the cessation had not occurred, which displaces 410(a)(5)(G)(ii)-(iii). Section 2601(f) makes the 1984 amendments effective for service after 1983 except as subsection (d) provides. Section 2601(d)(1)(B)(i) counts a lump sum \"under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A)\".", + "overrides": [ + "legislative_lump_sum_after_1983", + "legislative_ceased_coverage_after_1983" + ] + }, + { + "case_id": "legislative_not_retirement_covered_1983", + "precedence": 9, + "when": { + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "federal_retirement_system": "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + }, + "consequence": "covered", + "description": "410(a)(5)(G)(i), first enacted as Pub. L. 98-21 section 101(a)(1) clause (v) (97 Stat. 68, subchapter III only) and extended to other Federal systems by Pub. L. 98-369 section 2601(a)(2) for service after 1983. (G) closes by defining the term (lii_42_410.html): \"for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services)\" (review r7 low 3). (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "legislative_lump_sum_after_1983", + "precedence": 10, + "when": { + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "federal_retirement_system": "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + }, + "consequence": "covered", + "description": "410(a)(5)(G)(ii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983. Section 2601(d)(3) delays this coverage for an individual who meets 2601(d)(1)(A)-(B) and does not again become subject in time; until then the grandfather cases decide. (G)(ii) reaches service \"performed by an individual who has, at any time after December 31, 1983, received\" the payment, so only service performed after it. (G) reaches only \"service in the legislative branch of the Federal Government\".", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "legislative_ceased_coverage_after_1983", + "precedence": 11, + "when": { + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "federal_retirement_system": "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + }, + "consequence": "covered", + "description": "410(a)(5)(G)(iii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983; continuity under (B) is disregarded for this test. Section 2601(d)(3) delays this coverage for an individual who meets 2601(d)(1)(A)-(B) and does not again become subject in time; until then the grandfather cases decide. (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "grandfathered_continuous_service", + "precedence": 12, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + }, + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(i). Separations of 365 days or fewer preserve continuity (parameters.continuity_source_disagreement_resolution); parameters.continuity_preserving_service lists the other continuity rules." + }, + { + "case_id": "federal_annuitant", + "precedence": 13, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + }, + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(ii). Medicare coverage is a separate concept." + }, + { + "case_id": "first_hired_after_1983", + "precedence": 14, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "first hired after 1983" + }, + "consequence": "covered", + "description": "Coverage of newly hired Federal employees when no higher-ranked exclusion applies. It names the Federal level, as 410(a)(5) reaches only service \"in the employ of the United States or any instrumentality of the United States\"; a non-Federal new hire reaches the residual." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when no case matches; the cases apply in precedence order, first match wins. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + } + }, + { + "rule_id": "federal_1987_2026", + "family": "federal_retirement_service", + "effective_start": "1987-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. 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L. 98-369 section 2601(c) note", + "quote": "an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees\u2019 Retirement Contribution Temporary Adjustment Act of 1983" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. 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The services of these students are not covered for Social Security or CSRS purposes." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)", + "quote": "(5) Service performed in the employ of the United States or any instrumentality of the United States , if such service" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(6)", + "quote": "(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(C)", + "quote": "(C) service performed as the President or Vice President of the United States" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(G), opening words", + "quote": "(G) any other service in the legislative branch of the Federal Government if such service" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(5)(G)(ii)", + "quote": "is performed by an individual who has, at any time after December 31, 1983 , received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. L. 98-369 section 2601(d)(1)(B)(i) note", + "quote": "received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1988 amendment note, subsec. (a)(5), Pub. L. 100-647 section 8015(c)(1)", + "quote": "any such service performed on or after any date on which such individual performs" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (B)", + "quote": "(B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98\u201321, \u00a7 323(a)(2) , substituted \u201ca citizen or resident of the United States\u201d for \u201ca citizen of the United States\u201d in cl. (B) in provisions preceding par. (1)." + }, + { + "capture": "ce1r7_usc1994_10_2360.html", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0", + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "location": "source credit", + "quote": "(Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981, 95 Stat. 1110.)" + }, + { + "capture": "ce1r7_usc1994_10_2360.html", + "sha256": "c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0", + "authority": "10 U.S.C. 2360, official 1994 United States Code edition (govinfo)", + "location": "2360(a)", + "quote": "the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. Such contracts may be made directly with such students or with nonprofit organizations employing such students." + } + ], + "trigger_facts": [ + "government_level", + "federal_service", + "federal_retirement_system", + "occupation" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "The new-hire/grandfather regime continues and qualifying FERS or FSPS elections override the grandfather exemption.", + "parameters": { + "coverage_default": "covered unless a higher-ranked case excludes the service; cases apply in precedence order", + "continuity_reference_date": "1983-12-31", + "continuity_maximum_separation_days": 365, + "continuity_preserving_service": [ + "eligible transfer/detail to international organization", + "American Institute in Taiwan", + "uniformed service with restoration/reemployment rights", + "qualifying Indian tribal organization employment (Public Law 99-221 section 3(b), retroactive returns after 1983)" + ], + "named_options": [ + { + "group": "exactly_365_day_federal_separation", + "name": "statutory_less_than_366_days", + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "noncovered if other grandfather conditions apply", + "source": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + "explanation": "410(a)(5)(B)(i)(I) expressly treats a separation shorter than 366 days as continuous.", + "status": "operational_primary_statute" + }, + { + "group": "exactly_365_day_federal_separation", + "name": "poms_365_days_or_more", + "conditions": { + "federal_service": "exactly 365 consecutive separation days" + }, + "consequence": "covered if no independent exclusion applies", + "source": { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340 (2024-06-14)", + "location": "A-C" + }, + "explanation": "POMS RS 01901.340 B.2 says 365 days or more. The enacted 1983 rule resolves exactly 365 days as continuous; this conflicting later guidance is retained as a nonoperative source reading.", + "status": "conflicting_guidance_retained_not_operational" + } + ], + "continuity_source_disagreement_resolution": { + "question": "exactly_365_day_federal_separation", + "status": "resolved_by_primary_amending_act", + "operational_option": "statutory_less_than_366_days", + "separation_preserves_continuity_through_days": 365, + "citation": { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 101(a)(1), 97 Stat. 67-68; separation does not exceed 365 consecutive days" + }, + "explanation": "The enacted 1983 text says the separation does not exceed 365 consecutive days. Exactly 365 days therefore preserves continuity when the other grandfather conditions hold." + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(5), 410(a)(6)" + }, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendments", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(5), 410(a)(6)" + }, + "section_references_verified_present": [ + "410(a)(5)", + "410(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1983 Amendment", + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972", + "1983", + "1986" + ] + } + ], + "regime_start_citation": { + "capture": "ce1r1_usc2024_5_8331.html", + "sha256": "e8ff0f00cf32737b94c7c83a618d872580568cb78e214b1516cae1566aacd9cc", + "authority": "5 U.S.C. 8331, official United States Code 2024 edition historical notes", + "location": "Effective Date of 1986 Amendment; Public Law 99-335 section 702(a), effective January 1, 1987" + }, + "regime_start_reason": "Public Law 99-335 section 702(a) makes the FERS Act effective January 1, 1987; 42 U.S.C. 410 amendment notes identify section 304(a) as adding paragraph (a)(5)(H).", + "later_poms_waiver_guidance": "POMS RS 01901.340 C.3.c describes FEPCA waiver-of-offset coverage. This later guidance is not a condition applied throughout the row beginning in 1987; verify the applicable waiver law and effective date for such service.", + "section_2601d3_delay": "Section 2601(d)(3) delays 410(a)(5)(G) coverage to the first month after the 30-day period of 2601(d)(1), which ends 30 days after July 18, 1984, or of 2601(d)(2), which reaches an individual \"not in the employ of the United States or an instrumentality thereof\" on July 18, 1984 and ends 30 days after the individual first returns to legislative-branch service after that date, a return that must fall within 365 days after the individual \"was last in the employ of the United States\". The (d)(1) delay ends before 1987; a (d)(2) delay has no outer date. Cases legislative_lump_sum_after_1983 and legislative_ceased_coverage_after_1983 carry the clause, as the 1984-1986 row's do. Whether the delay also holds back the Pub. L. 100-647 section 8015(c) after-official rule in the delay months is open (case after_official_during_2601d3_delay).", + "section_2601e_nonprofit_service": { + "rule": "For 410(a)(5), as in effect in January 1983 and from 1984, service in the employ of a 501(c)(3) organization by an employee whom law requires to be subject to 5 U.S.C. chapter 83 subchapter III for that service counts as service in the employ of a United States instrumentality, so this family's cases decide it.", + "citation": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Pub. L. 98-369 section 2601(e) note, Services Performed for Nonprofit Organizations by Federal Employees", + "quote": "service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [ 26 U.S.C. 501(c)(3) ] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States" + } + }, + "boundary_clause": { + "citation": { + "capture": "ce1r1_usc2024_5_8331.html", + "sha256": "e8ff0f00cf32737b94c7c83a618d872580568cb78e214b1516cae1566aacd9cc", + "authority": "5 U.S.C. 8331, official United States Code 2024 edition historical notes", + "location": "Effective Date of 1986 Amendment note (Pub. L. 99-335 section 702(a))", + "quote": "Amendment by Pub. L. 99\u2013335 effective Jan. 1, 1987, see section 702(a) of Pub. L. 99\u2013335" + } + }, + "scope": "410(a)(5) and (a)(6) reach only service \"in the employ of the United States or any instrumentality of the United States\", so every case this row decides by an exclusion, or leaves open, names that level; a State, local, District of Columbia, tribal, foreign or private employer's worker reaches the residual, and the other families decide the service. first_hired_after_1983 names the level too, so a non-Federal new hire reaches the residual. The Army Corps student aide and the reemployed annuitant open cases rest on POMS RS 01901.340, which addresses Federal employment.", + "condition_cases": { + "scope": { + "cases": { + "retired_judge_371b_payment": [ + "government_level" + ], + "federal_penal_inmate": [ + "government_level" + ], + "federal_hospital_student_employee": [ + "government_level" + ], + "temporary_emergency_employee": [ + "government_level" + ], + "army_corps_2360_student_aide": [ + "government_level" + ], + "fepca_waiver_reemployed_annuitant": [ + "government_level" + ], + "defra_2601d_requalification": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "after_official_during_2601d3_delay": [ + "government_level" + ], + "after_official_service_from_1988_11_10": [ + "government_level" + ], + "fers_or_fsps_election": [ + "government_level" + ] + } + }, + "section_2601d3_delay": { + "cases": { + "legislative_lump_sum_after_1983": [ + "federal_retirement_system" + ], + "legislative_ceased_coverage_after_1983": [ + "federal_retirement_system" + ], + "after_official_during_2601d3_delay": [ + "federal_retirement_system" + ] + } + }, + "continuity_source_disagreement_resolution": { + "cases": { + "grandfathered_continuous_service": [ + "federal_service" + ] + } + }, + "coverage_default": { + "not_a_coverage_condition": "Restates residual_default (covered) and the first-match precedence the resolver applies; its 'unless' adds no condition beyond the cases." + }, + "section_2601e_nonprofit_service": { + "cases": { + "defra_2601d_requalification": [ + "government_level" + ], + "grandfathered_continuous_service": [ + "government_level" + ], + "federal_annuitant": [ + "government_level" + ], + "first_hired_after_1983": [ + "government_level" + ], + "after_official_during_2601d3_delay": [ + "government_level" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "uniformed_service_410l", + "precedence": 1, + "when": { + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay, or performed after December 1987 as such a member on inactive duty training (410(l)(1)(B) and (3)); in either case other than service creditable under 45 U.S.C. 231b(i) (410(l)(4)(A))" + }, + "consequence": "covered", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "description": "42 U.S.C. 410(l)(1) makes this service employment \"notwithstanding the provisions of subsection (a)\", so the 410(a)(5) grandfather, annuitant and section 2601(d) cases, which test the January 1983 text of former 410(a)(5)-(6), do not reach it. 410(l)(4)(A) withholds the rule from service the Railroad Retirement Act credits; the cases ranked below decide that service. Inactive duty training counts only when performed after December 1987, the date in 410(l)(1)(B) as Pub. L. 100-203 section 9001(a)(1) enacted it." + }, + { + "case_id": "retired_judge_371b_payment", + "precedence": 2, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 409(h) excludes these 371(b) payments from wages; Pub. L. 99-272 section 12112(c) makes the amendment effective for service after 1983, and POMS RS 01901.340 C.4.c says this remuneration is excluded from employment. It ranks above the 410(a)(5)(E) judge exception, which does not make these payments wages.", + "overrides": [ + "official_position_service" + ] + }, + { + "case_id": "federal_penal_inmate", + "precedence": 3, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "consequence": "noncovered", + "description": "410(a)(6)(A). The 410(a)(5)(C)-(H) exceptions lift only paragraph (5), so this exclusion still applies." + }, + { + "case_id": "federal_hospital_student_employee", + "precedence": 4, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training" + }, + "consequence": "noncovered", + "description": "410(a)(6)(B); not lifted by the 410(a)(5) exceptions." + }, + { + "case_id": "temporary_emergency_employee", + "precedence": 5, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency" + }, + "consequence": "noncovered", + "description": "410(a)(6)(C); not lifted by the 410(a)(5) exceptions." + }, + { + "case_id": "army_corps_2360_student_aide", + "precedence": 6, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + }, + "consequence": "noncovered", + "overrides": [ + "first_hired_after_1983" + ], + "description": "POMS RS 01901.340 C.5, captured from its 2024-06-14 edition: \"Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of Engineers Research and Development Laboratories to contract for seasonal or part-time student employment to perform services as aides in their laboratories. The services of these students are not covered for Social Security or CSRS purposes.\" The closing rests on that passage alone, and the edition states no date from which it applies (review r7 low 6). 10 U.S.C. 2360, in the 1994 edition, was \"Added Pub. L. 97\u201386, title VI, \u00a7603(a), Dec. 1, 1981\", so the case, whose condition names a 2360 contract, reaches no service before December 1, 1981; federal_1968_1972 no longer carries it (review r7 low 5). Both readings the round-5 open case recorded give the same result, so the case is closed (review r6 M-2)." + }, + { + "case_id": "official_position_service", + "precedence": 7, + "when": { + "occupation": "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + }, + "consequence": "covered", + "description": "410(a)(5)(C)-(F), first enacted as Pub. L. 98-21 section 101(a)(1) clauses (i)-(iv) (97 Stat. 67-68) and redesignated by Pub. L. 98-369 section 2601(a)(2) for service after 1983. Paragraph (5) does not apply to this service, so it is covered even when the individual is grandfathered or an annuitant. 410(a)(5)(C) reaches only service \"as the President or Vice President of the United States\".", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "fers_or_fsps_election", + "precedence": 8, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + }, + "consequence": "covered", + "description": "410(a)(5)(H), added by Pub. L. 99-335 section 304(a) and amended generally by Pub. L. 100-647 section 8015(b)(1). The election lifts the grandfather exclusion from its effective date.", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "after_official_during_2601d3_delay", + "precedence": 9, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "legislative-branch service, other than as a Member, Delegate or Resident Commissioner, that would be excluded under 410(a)(5)-(6) as in effect in January 1983, either as service performed continuously since December 31, 1983 (410(a)(5)(B)(i)(I)-(V)) or as service by an individual receiving an annuity from the Civil Service Retirement and Disability Fund or benefits under another Federal employee retirement system (410(a)(5)(B)(ii)), performed on or after a date on which the individual performed service described in 410(a)(5)(G) that was performed on or after 1988-11-10", + "federal_retirement_system": "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))" + }, + "consequence": "open", + "open_reason": "SECTION_2601D3_AFTER_OFFICIAL_UNSETTLED: for an individual meeting section 2601(d)(1)(A) and (B) who \"does not again become subject to subchapter III ... within the relevant 30-day period as provided in paragraph (1) or (2)\", Pub. L. 98-369 section 2601(d)(3) says \"social security coverage and taxes by reason of section 210(a)(5)(G) ... shall, with respect to such individual\u2019s service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period\". Pub. L. 100-647 section 8015(c)(1) later lifted paragraph (5) from \"any such service performed on or after any date on which such individual performs\" (C)-(H) service, and section 8015(c)(3) makes that \"apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) ... on or after the date of the enactment of this Act\" (November 10, 1988), with no word on the 2601(d)(3) delay. No capture says whether the delay holds back the after-official rule for service performed in the delay months, so the case refuses.", + "open_alternatives": [ + { + "name": "delay_reaches_8015c3_extension", + "description": "Section 2601(d)(3) governs all coverage that rests on 410(a)(5)(G), including the 8015(c) extension that (G) service triggers, so service in the delay months is not lifted out of paragraph (5): grandfathered_continuous_service or federal_annuitant excludes it (noncovered)." + }, + { + "name": "delay_limited_to_410a5G", + "description": "Section 2601(d)(3), enacted in 1984, delays only coverage \"by reason of section 210(a)(5)(G)\"; the 8015(c) extension is a later, separate rule that section 8015(c)(3) applies upon any performance of (C)-(H) service on or after November 10, 1988, so after_official_service_from_1988_11_10 covers the service." + } + ], + "description": "The readings differ only where section 2601(d)(3)'s delay of legislative-branch coverage \"by reason of section 210(a)(5)(G)\" meets the 8015(c) after-official rule triggered by (G) service, and the cases below after_official_service_from_1988_11_10 would exclude the service: so the case reads (G) service as the trigger (a trigger in (C)-(F) or (H) rests on no (G) coverage, and both readings cover it), the grandfathered or annuitant service the lower cases exclude (a staffer outside them is covered on both readings), and ranks below fers_or_fsps_election, which covers an elector on both readings (review r6 M-2). Ranked just above after_official_service_from_1988_11_10, whose condition this worker also meets." + }, + { + "case_id": "after_official_service_from_1988_11_10", + "precedence": 10, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + }, + "consequence": "covered", + "description": "Pub. L. 100-647 section 8015(c)(1) inserted 'any such service performed on or after any date on which such individual performs'; section 8015(c)(3), as the 26 U.S.C. 3121 note sets it out, makes the amendments \"apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act ... on or after the date of the enactment of this Act\", November 10, 1988; the LII note on 42 U.S.C. 410 paraphrases it. It overrides defra_2601d_requalification on this reading: section 8015(c)(1) lifts paragraph (5) from service on or after an after-official date whoever the individual is, and section 2601(d) requalification places an individual back under subchapter III without making later service paragraph (5) service that the after-official rule cannot reach (review r6 M-10).", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "fepca_waiver_reemployed_annuitant", + "precedence": 11, + "when": { + "federal_retirement_system": "reemployed annuitant with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "consequence": "open", + "description": "POMS RS 01901.340 C.3.c says these services are covered. The waiver law and its effective date are not captured, so CE1 does not apply that guidance across a row that begins in 1987; obtain the waiver law before classifying. Review r7 low 11: the reading overridden_cases_until_waiver_law lets defra_2601d_requalification, grandfathered_continuous_service and federal_annuitant decide, and each of them reaches only service 410(a)(5)(A) describes, service that \"would be excluded from the term 'employment' for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect\". Elsewhere both readings give covered, so the case reaches only that service. The readings also agree on service after the waiver law's effective date, which is not captured, so the case still reaches that service.", + "overrides": [ + "defra_2601d_requalification", + "grandfathered_continuous_service", + "federal_annuitant" + ], + "open_reason": "FEPCA_WAIVER_LAW_UNCAPTURED: POMS RS 01901.340 C.3.c says services of reemployed annuitants with an approved waiver of offset under the Federal Employees Pay Comparability Act are covered, but the waiver law and its effective date are not captured, so CE1 cannot say from which date in a row that begins in 1987 that guidance applies.", + "open_alternatives": [ + { + "name": "covered_per_poms_c3c", + "description": "Treat the services as covered in every year of the row, following POMS RS 01901.340 C.3.c." + }, + { + "name": "overridden_cases_until_waiver_law", + "description": "Give the waiver no coverage effect before the waiver law's effective date, so the cases this one overrides (defra_2601d_requalification, grandfathered_continuous_service and federal_annuitant) decide the earlier years." + } + ] + }, + { + "case_id": "defra_2601d_requalification", + "precedence": 12, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "federal_retirement_system": "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))" + }, + "consequence": "noncovered", + "description": "Pub. L. 98-369 section 2601(d), as amended by Pub. L. 99-514 section 1883(a)(5)(A): the individual requalifies for the 410(a)(5) exemption as if the cessation had not occurred, which displaces 410(a)(5)(G)(ii)-(iii). Section 2601(f) makes the 1984 amendments effective for service after 1983 except as subsection (d) provides. Section 2601(d)(1)(B)(i) counts a lump sum \"under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A)\".", + "overrides": [ + "legislative_lump_sum_after_1983", + "legislative_ceased_coverage_after_1983" + ] + }, + { + "case_id": "legislative_not_retirement_covered_1983", + "precedence": 13, + "when": { + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "federal_retirement_system": "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + }, + "consequence": "covered", + "description": "410(a)(5)(G)(i), first enacted as Pub. L. 98-21 section 101(a)(1) clause (v) (97 Stat. 68, subchapter III only) and extended to other Federal systems by Pub. L. 98-369 section 2601(a)(2) for service after 1983. (G) closes by defining the term (lii_42_410.html): \"for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services)\" (review r7 low 3). (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "legislative_lump_sum_after_1983", + "precedence": 14, + "when": { + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "federal_retirement_system": "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + }, + "consequence": "covered", + "description": "410(a)(5)(G)(ii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983. (G)(ii) reaches service \"performed by an individual who has, at any time after December 31, 1983, received\" the payment, so only service performed after it. (G) reaches only \"service in the legislative branch of the Federal Government\".", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "legislative_ceased_coverage_after_1983", + "precedence": 15, + "when": { + "federal_service": "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "federal_retirement_system": "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + }, + "consequence": "covered", + "description": "410(a)(5)(G)(iii), added by Pub. L. 98-369 section 2601(a)(2) for service after 1983; continuity under (B) is disregarded for this test. (G) reaches only \"service in the legislative branch of the Federal Government\". The case carries (G)'s closing definition of \"subject to\" (\"only if (a) such individual's pay is subject to deductions ... or (b) such individual is receiving an annuity\"), so an enrolled staffer on leave without pay who makes no 8332(k)(1) payments is not subject (review r6 M-10).", + "overrides": [ + "grandfathered_continuous_service", + "federal_annuitant" + ] + }, + { + "case_id": "grandfathered_continuous_service", + "precedence": 16, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + }, + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(i). Separations of 365 days or fewer preserve continuity (parameters.continuity_source_disagreement_resolution); parameters.continuity_preserving_service lists the other continuity rules." + }, + { + "case_id": "federal_annuitant", + "precedence": 17, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + }, + "consequence": "noncovered", + "description": "410(a)(5)(A) and (B)(ii). Medicare coverage is a separate concept." + }, + { + "case_id": "first_hired_after_1983", + "precedence": 18, + "when": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "first hired after 1983" + }, + "consequence": "covered", + "description": "Coverage of newly hired Federal employees when no higher-ranked exclusion applies. It names the Federal level, as 410(a)(5) reaches only service \"in the employ of the United States or any instrumentality of the United States\"; a non-Federal new hire reaches the residual." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Federal service is covered when no case matches; the cases apply in precedence order, first match wins. This family does not read 410(a)'s base definition. Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). No family in this registry reads these conditions, so neither this residual nor a covered case of this family reaches service abroad that none of them reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates (registry scope_gaps, review r6 M-5 and r7 H-2)." + } + }, + { + "rule_id": "nonprofit_1968_1977", + "family": "nonprofit_service", + "effective_start": "1968-01-01", + "effective_end": "1977-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 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"815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "D.7", + "quote": "Organizations not obtaining a refund before 9/9/76 are deemed to have filed a valid waiver covering all employees." + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.2", + "quote": "the employer is deemed to have filed a waiver effective with the first day of the quarter for which payments were made" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.3.b", + "quote": "first day of any of 20 calendar quarters immediately preceding the calendar quarter of filing" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.4", + "quote": "Services performed by all employees hired after the effective date of the certificate are mandatorily covered." + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.5", + "quote": "There is a 24-month waiting period before the termination becomes effective." + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO503", + "quote": "the employees who signed the SS-15a, as well as those hired afterwards, were covered by Social Security in every calendar quarter in which they earned at least $50" + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO505", + "quote": "Employees hired after the request were automatically covered under Social Security." + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO506", + "quote": "Since you were employed by the organization when Social Security coverage was requested, your service is not counted for Social Security purposes." + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO508 c", + "quote": "Service performed for this employer prior to that date was not covered." + }, + { + "capture": "lii_42_410.html", + "sha256": 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L. 95-216 section 312(c) note", + "quote": "because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C) of such Code, but would constitute employment (as so defined) in the absence of such section 3121(k)(4)(C), the remuneration paid for such service shall, upon the request of such individual (filed on or before April 15, 1980" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "D.8", + "quote": "forgiving the tax liability of organizations through 6/30/77 when the employer stopped paying taxes before 10/19/76 because no waiver certificates were filed" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "1958 amendment note, subsec. (k)(1)", + "quote": "made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1958 amendment note, subsec. (a)(8)(B)", + "quote": "inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 86-778 section 105(b) note", + "quote": "an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 86-778 section 105(b)(3)", + "quote": "Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed." + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 86-778 section 105(b)(5)", + "quote": "Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect." + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 94-563 section 3 note", + "quote": "would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual\u2019s signature appearing on the accompanying list)" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "1977 amendment note, subsec. (b)(10)", + "quote": "struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1977 amendment note, subsec. (a)(10)", + "quote": "struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "1977 amendment note, subsec. (k)(6)", + "quote": "Subsec. (k)(6). Pub. L. 95\u2013216, \u00a7 312(b)(3), inserted \u201c(except as provided in paragraph (4)(C))\u201d after \u201cservices involved\u201d in introductory provisions." + } + ], + "trigger_facts": [ + "nonprofit_organization", + "nonprofit_coverage_waiver", + "nonprofit_employee_concurrence", + "amount", + "reporting_unit", + "month_or_exposure", + "historical_fica_treatment" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Before mandatory coverage, service for a 501(c)(3) organization is covered only while an actual or deemed waiver certificate is in effect for it, and under an actual certificate only for employees it reaches; the separate small-remuneration test applies, to it and to service for other organizations exempt under 501(a).", + "parameters": { + "waiver_effective_date_options": [ + "quarter of filing", + "quarter following filing", + "any of 20 preceding quarters (for waivers filed after 1965)" + ], + "waiver_history": [ + { + "law": "Public Law 94-563 as amended by Public Law 95-216", + "service_effect": "after 1950 to extent actual/deemed waiver covers service", + "constructive_filing": "Three consecutive paid quarters beginning with or after the September 1973 quarter, subject to refund/validation exceptions in RS 01901.540 D.7-D.8." + }, + { + "law": "Public Law 98-21 section 102(d)", + "date": "1983-03-31", + "effect": "No waiver termination on or after March 31, 1983." + } + ], + "other_exclusions_still_apply": true, + "threshold": { + "amount_cents": 5000, + "comparison": "at_least", + "aggregation_unit": "same_employer_employee_calendar_quarter", + "concept": "remuneration for service to a qualifying tax-exempt organization", + "source": "Former 410(a)(10)(A); repealed for remuneration and service after 1977 by Public Law 95-216 section 351." + }, + "threshold_id": "nonprofit_remuneration_quarter", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "B-D" + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO501-NPO505" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(8); Amendments entries: 1983; Effective Date of 1983 Amendment" + }, + "section_references_verified_present": [ + "410(a)(8)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1983 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1983" + ] + } + ], + "condition_cases": { + "other_exclusions_still_apply": { + "not_a_coverage_condition": "Says the other 410(a) exclusions, such as 410(a)(8)(A) for ministers and members of religious orders, still reach service that a waiver certificate covers. Their own families decide them: this row's covered and covered_above_threshold outcomes mean only that former 410(a)(8)(B) does not exclude the service, and its residual says \"apply the other families\"." + }, + "concurrence_list": { + "cases": { + "effective_waiver_concurring_employee": [ + "nonprofit_employee_concurrence" + ], + "waiver_retroactive_period_hire_unlisted": [ + "nonprofit_employee_concurrence" + ], + "waiver_nonconcurring_existing_employee": [ + "nonprofit_employee_concurrence" + ] + } + }, + "waiver_history": { + "cases": { + "deemed_waiver_all_employees": [ + "nonprofit_coverage_waiver" + ], + "deemed_waiver_section_312c_request": [ + "nonprofit_coverage_waiver", + "historical_fica_treatment" + ], + "deemed_waiver_k4c_period": [ + "nonprofit_coverage_waiver" + ], + "deemed_waiver_k5_request": [ + "nonprofit_coverage_waiver", + "historical_fica_treatment" + ] + } + } + }, + "concurrence_list": "The Form SS-15a filed with the certificate lists the concurring employees; the list may be amended by a supplemental list within 24 months after the calendar quarter in which the certificate is filed (RS 01901.540 C.6 NOTE; 1958 (k)(1) note), and a supplemental list makes the certificate effective for an employee on it only from the first day of the calendar quarter in which it is filed. An employee who joins the certificate's 3121(k)(1)(E) group after its filing quarter is covered without signing (1958 (a)(8)(B) note).", + "unread_trigger_facts": { + "month_or_exposure": "The service period the threshold aggregates over (the calendar quarter of former 410(a)(10)(A)); the cases state their own dates in their text (for example 'before July 1, 1977'), so none reads this fact.", + "reporting_unit": "The aggregation unit of the threshold nonprofit_remuneration_quarter (same employer, employee and calendar quarter); no case condition depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "effective_waiver_concurring_employee", + "precedence": 1, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "consequence": "covered_above_threshold", + "description": "Under an actual certificate in effect for the service, these employees are covered: those who signed the List of Concurring Employees (Form SS-15a) filed with the certificate, and those hired afterwards (NPO503, \"the employees who signed the SS-15a, as well as those hired afterwards, were covered\"; NPO505; RS 01901.540 C.1, C.4). An employee added by a supplemental list, which counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note; C.6 NOTE), is covered only for service from the first day of the calendar quarter in which that list was filed (1958 (k)(1) note). An employee who, after the quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group is covered too: the 1958 (a)(8)(B) note makes the exclusion inapplicable to her service during the certificate's period. A worker hired between the filing and the effective date is covered from the effective date. Former 410(a)(10)(A)'s $50 quarterly remuneration test applies (threshold nonprofit_remuneration_quarter)." + }, + { + "case_id": "deemed_waiver_section_312c_request", + "precedence": 2, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "historical_fica_treatment": "the employee filed a request under Pub. L. 95-216 section 312(c) on or before April 15, 1980, with full payment of the employee taxes (or an installment arrangement under 3121(k)(8))" + }, + "consequence": "covered_above_threshold", + "overrides": [ + "deemed_waiver_k4c_period" + ], + "description": "The Pub. L. 95-216 section 312(c) note: where service for an organization deemed under 3121(k)(4) to have filed a certificate, performed before July 1, 1977, is not employment because 3121(k)(4)(C) makes the deemed certificate inapplicable to it, the remuneration \"shall, upon the request of such individual (filed on or before April 15, 1980\", with the taxes, be deemed remuneration for employment; POMS RS 01901.540 D.8 says the same. On either reading of the open case below the service is then covered, subject to former 410(a)(10)(A)'s $50 quarterly test (threshold nonprofit_remuneration_quarter), which the note's \"would constitute employment ... in the absence of such section 3121(k)(4)(C)\" keeps." + }, + { + "case_id": "deemed_waiver_k4c_period", + "precedence": 3, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes" + }, + "consequence": "noncovered", + "description": "The Pub. L. 95-216 section 312(c) note treats service for an organization deemed under 3121(k)(4) to have filed a certificate, performed \"on or after the first day of the applicable period described in subparagraph (A)(ii) of such section 3121(k)(4) and before July 1, 1977\", as service that \"does not constitute employment ... because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C)\", and POMS RS 01901.540 D.8 describes the 1977 Amendments as \"forgiving the tax liability of organizations through 6/30/77 when the employer stopped paying taxes before 10/19/76 because no waiver certificates were filed\". The case's condition is that service, so former 410(a)(8)(B) excludes it unless the employee made a timely 312(c) request (deemed_waiver_section_312c_request, ranked above). Ranked above deemed_waiver_all_employees, whose condition this worker also meets: 3121(k)(4)(C) took this service back out of the deemed certificate's period (review r6 M-2 settles the round-5 open case on these two captures). Review r7 M-9: the window is each quarter, after the organization stopped paying, for which it paid no taxes, since D.8 forgives \"the tax liability\" through 6/30/77 and a quarter whose taxes were paid leaves none; it had read \"after the last calendar quarter for which the organization paid the taxes\", which missed an organization that resumed paying, whose unpaid quarters then took deemed_waiver_all_employees." + }, + { + "case_id": "deemed_waiver_all_employees", + "precedence": 4, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "consequence": "covered_above_threshold", + "description": "POMS RS 01901.540 D.7: under the 1976 amendments' constructive filing, an organization that paid the taxes for three consecutive quarters beginning with or after the September 1973 quarter and obtained no refund before 9/9/76 is deemed to have filed a valid waiver covering all employees, so no concurrence list limits it. C.2 makes the deemed waiver \"effective with the first day of the quarter for which payments were made\", so it reaches only service from that day. Former 410(a)(10)(A)'s $50 quarterly remuneration test applies (threshold nonprofit_remuneration_quarter)." + }, + { + "case_id": "deemed_waiver_k5_request", + "precedence": 5, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(5), where the service falls before the period for which that certificate is effective; the taxes paid on its remuneration were refunded or credited before September 9, 1976, otherwise than through a refund or credit that a valid certificate in effect would have allowed; and the service would be employment if the organization had actually filed a valid certificate effective as 3121(k)(5)(B) provides, with the employee's signature on the accompanying list", + "historical_fica_treatment": "the employee filed a request under Pub. L. 94-563 section 3 on or before April 15, 1980, with full repayment of the employee taxes so refunded or credited (or an installment arrangement under 3121(k)(8))" + }, + "consequence": "covered_above_threshold", + "overrides": [ + "no_effective_waiver" + ], + "description": "The Pub. L. 94-563 section 3 note (as amended by Pub. L. 95-216 section 312(e)): where an employee of an organization \"deemed under section 3121(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate\" performed service \"at any time prior to the period for which such certificate is effective\", the service is not employment \"because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121(k)(1) of such Code had been in effect) prior to September 9, 1976\", and it \"would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual\u2019s signature appearing on the accompanying list)\", then on the individual's request \"(filed on or before April 15, 1980\" and \"accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited\", the remuneration shall \"be deemed to constitute remuneration for employment as so defined\". Pub. L. 98-21 section 102(c) keeps \"the provisions of sections 2 and 3 of Public Law 94\u2013563\" in effect. The note's \"would constitute employment\" keeps former 410(a)(10)(A)'s $50 quarterly test (threshold nonprofit_remuneration_quarter). Ranked above no_effective_waiver, which this service also meets (it falls before the certificate's period); the note lifts it." + }, + { + "case_id": "section_105b_departed_employee_request", + "precedence": 6, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "consequence": "covered_above_threshold", + "overrides": [ + "waiver_retroactive_period_hire_unlisted", + "waiver_nonconcurring_existing_employee" + ], + "description": "The Pub. L. 86-778 section 105(b) note (as amended by Pub. L. 89-97 section 316(c)): where \"an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)\", the service is excepted by former 410(a)(8)(B), and \"such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111\" on it, then on the individual's request \"the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act\" (paragraph (1)). Paragraph (2) applies it only where the organization, \"on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (3): \"Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.\"; paragraph (4) bars it after a credit or refund of the taxes unless the amount \"is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (5): \"Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.\" So the case keeps the actual-certificate text. Paragraph (1)(B)'s \"such service would have constituted employment as defined in section 210 of such Act\" keeps former 410(a)(10)(A)'s $50 quarterly remuneration test (threshold nonprofit_remuneration_quarter). Ranked above waiver_retroactive_period_hire_unlisted and waiver_nonconcurring_existing_employee, which such an employee can also meet; the note lifts both." + }, + { + "case_id": "waiver_retroactive_period_hire_unlisted", + "precedence": 7, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "consequence": "open", + "open_reason": "NONPROFIT_RETROACTIVE_HIRE_UNSETTLED: a certificate filed after 1965 may take effect up to 20 quarters before its filing (RS 01901.540 C.3.b). For an employee hired after that effective date and still employed, or already gone, when it was filed, who never signed the Form SS-15a, RS 01901.540 C.4 covers \"all employees hired after the effective date of the certificate\", while NL 00902.500 NPO505 covers only those who signed among \"persons employed at the time of the request\" and NPO506 tells an unsigned employee \"Since you were employed by the organization when Social Security coverage was requested, your service is not counted\". No capture holds the text of former 410(a)(8)(B)'s clause (ii): the 1976 amendment note shows only that its clauses (i), (ii) and (iii) each used the word \"filed\", and the 1958 amendment note paraphrases only its 3121(k)(1)(E) group provisions. So the statute's own words on which unsigned employees hired before the filing a certificate reached are not captured, and the case refuses.", + "open_alternatives": [ + { + "name": "effective_date_hire_reading", + "description": "RS 01901.540 C.4 governs: an employee hired after the certificate's effective date is covered for service in the certificate's period above the remuneration threshold, signed or not." + }, + { + "name": "request_date_hire_reading", + "description": "NL 00902.500 NPO505 and NPO506 govern: an employee hired before the request who did not sign the Form SS-15a is not covered; only those hired after the request are covered without signing." + } + ], + "description": "Only a certificate effective before its filing date creates this group: for a prospective certificate every employee hired after the effective date was hired after the filing." + }, + { + "case_id": "waiver_nonconcurring_existing_employee", + "precedence": 8, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "consequence": "noncovered", + "description": "An actual waiver covers an employee hired before it was filed only if the employee signed the Form SS-15a (NPO503, NPO505, NPO506; RS 01901.540 C.1), and a supplemental list only from the first day of the calendar quarter in which it was filed (1958 (k)(1) note). C.4 reaches only hires after the effective date, and the 1958 (a)(8)(B) note only employees who joined the certificate's 3121(k)(1)(E) group after its filing quarter. A supplemental list counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note). So these sources leave this employee's service excluded by former 410(a)(8)(B), except where section_105b_departed_employee_request, ranked above, applies: Pub. L. 86-778 section 105(b) deems the remuneration wages on the request of an employee no longer employed when the certificate was filed." + }, + { + "case_id": "no_effective_waiver", + "precedence": 9, + "when": { + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + }, + "consequence": "noncovered", + "description": "Former 410(a)(8)(B) excludes service for a 501(c)(3) organization unless a certificate \"is (or is deemed to be) in effect\" for it (1976 amendment note), and the 1958 amendment keeps the exclusion for \"a group described in section 3121(k)(1)(E) ... with respect to which no certificate is in effect\". NPO508 c: \"Service performed for this employer prior to that date was not covered.\"" + }, + { + "case_id": "exempt_organization_small_remuneration", + "precedence": 10, + "when": { + "nonprofit_organization": "employer is an organization exempt from income tax under 501(a), other than one described in 401(a) or in 501(c)(3)" + }, + "consequence": "covered_above_threshold", + "description": "The 1977 amendment note to 3121(b)(10) says Pub. L. 95-216 section 356(c) \"struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50\", and the 42 U.S.C. 410 note on subsec. (a)(10) says Pub. L. 95-216 \"struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939\". Neither limits the test to 501(c)(3) organizations, so the row applies it to service for another 501(a) organization, which former 410(a)(8)(B) does not exclude (see the residual): covered above former 410(a)(10)(A)'s $50 quarterly test (threshold nonprofit_remuneration_quarter). The 3121 note's parenthesis never closes, so its words do not settle whether \"or under section 521\" put 521 cooperatives inside the test, as 3121(a)(16) does from 1978, or inside the 401(a) exception. The text leaves 521 out, so this case does not reach a 521 cooperative's employee: pay below $50 for a calendar quarter reaches the open case cooperative_521_small_remuneration, and other pay the residual (review r7 low 8)." + }, + { + "case_id": "cooperative_521_small_remuneration", + "precedence": 11, + "when": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration for service performed in a calendar quarter in the organization's employ less than $50" + }, + "consequence": "open", + "description": "The 1978 row reads former 410(a)(10)'s small-remuneration test as reaching an organization exempt \"under 521\"; for 1968-1977 the 1977 note's parenthesis does not close, so its words do not say which side 521 was on (review r6 M-8: the case leaves the question open rather than choosing the covered residual). The case reads former 410(a)(10)'s amount, remuneration below $50 for a calendar quarter's service: at $50 or more both readings cover the pay, so the case does not reach it (review r7 M-8(a)).", + "open_reason": "COOPERATIVE_521_SMALL_REMUNERATION_UNSETTLED: no CE1 capture prints former 410(a)(10) as in force in 1968-1977, and the 1977 amendment note that records the 521 wording does not close its parenthesis, so whether a 521 farmers' cooperative's employees fell under the small-remuneration test before 1978 is not settled; the case refuses.", + "open_alternatives": [ + { + "name": "inside_small_remuneration_test", + "description": "Read 521 inside the test, as the 1978 row does: remuneration below the threshold is excluded (covered_above_threshold)." + }, + { + "name": "outside_small_remuneration_test", + "description": "Read 521 outside the test before 1978: former 410(a)(10) does not reach the cooperative, and the residual applies (covered)." + } + ] + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds, so the employer is neither an organization described in 501(c)(3) and exempt under 501(a) nor another organization exempt under 501(a) (other than one described in 401(a)): former 410(a)(8)(B) does not exclude the service and no case of this row applies its remuneration test; apply the other families (a 521 cooperative's employee paid less than $50 for a calendar quarter's service reaches the open case cooperative_521_small_remuneration; at $50 or more both of its readings cover the pay)." + } + }, + { + "rule_id": "nonprofit_1978_1983", + "family": "nonprofit_service", + "effective_start": "1978-01-01", + "effective_end": "1983-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(14), 409(g), 1977 amendment and effective-date notes" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(r), 1977 amendment and effective-date notes" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "B-D" + }, + { + "capture": "uscode_1994_42_409.html", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27", + "authority": "42 USC 409, official 1994 United States Code edition", + "location": "409(p)(1); 1977 amendment note; Public Law 95-216 section 351(d) effective-date note" + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO505", + "quote": "However, persons employed at the time of the request could be eligible only if they had signed the Form SS-15a with the IRS." + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "D.7", + "quote": "Organizations not obtaining a refund before 9/9/76 are deemed to have filed a valid waiver covering all employees." + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.2", + "quote": "the employer is deemed to have filed a waiver effective with the first day of the quarter for which payments were made" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.3.b", + "quote": "first day of any of 20 calendar quarters immediately preceding the calendar quarter of filing" + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.4", + "quote": "Services performed by all employees hired after the effective date of the certificate are mandatorily covered." + }, + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "C.5", + "quote": "There is a 24-month waiting period before the termination becomes effective." + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO503", + "quote": "the employees who signed the SS-15a, as well as those hired afterwards, were covered by Social Security in every calendar quarter in which they earned at least $50" + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO505", + "quote": "Employees hired after the request were automatically covered under Social Security." + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO506", + "quote": "Since you were employed by the organization when Social Security coverage was requested, your service is not counted for Social Security purposes." + }, + { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL 00902.500 (2004-05-27)", + "location": "NPO508 c", + "quote": "Service performed for this employer prior to that date was not covered." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1976 amendment note, subsec. (a)(8)(B)", + "quote": "substituted \u201cis (or is deemed to be) in effect\u201d for \u201cis in effect\u201d in provisions following cl. (iii)" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "1958 amendment note, subsec. (b)(8)(B)", + "quote": "made subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) of this title with respect to which no certificate is in effect" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "1958 amendment note, subsec. (k)(1)", + "quote": "made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1958 amendment note, subsec. (a)(8)(B)", + "quote": "inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 86-778 section 105(b) note", + "quote": "an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 86-778 section 105(b)(3)", + "quote": "Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed." + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "Pub. L. 86-778 section 105(b)(5)", + "quote": "Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect." + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(a)(16)", + "quote": "remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(14)", + "quote": "(14) Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;" + }, + { + "capture": "uscode_1994_42_409.html", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27", + "authority": "42 USC 409, official 1994 United States Code edition", + "location": "409(a)(14)(A)", + "quote": "(14)(A) Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(a)(16)", + "quote": "(16) remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;" + } + ], + "trigger_facts": [ + "nonprofit_organization", + "nonprofit_coverage_waiver", + "nonprofit_employee_concurrence", + "amount", + "reporting_unit", + "month_or_exposure", + "historical_fica_treatment" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Before mandatory coverage, service for a 501(c)(3) organization is covered only while an actual or deemed waiver certificate is in effect for it, and under an actual certificate only for employees it reaches; the separate small-remuneration test applies, to it and to service for other organizations exempt under 501(a) or 521.", + "parameters": { + "waiver_effective_date_options": [ + "quarter of filing", + "quarter following filing", + "any of 20 preceding quarters (for waivers filed after 1965)" + ], + "waiver_history": [ + { + "law": "Public Law 94-563 as amended by Public Law 95-216", + "service_effect": "after 1950 to extent actual/deemed waiver covers service", + "constructive_filing": "Three consecutive paid quarters beginning with or after the September 1973 quarter, subject to refund/validation exceptions in RS 01901.540 D.7-D.8." + }, + { + "law": "Public Law 98-21 section 102(d)", + "date": "1983-03-31", + "effect": "No waiver termination on or after March 31, 1983." + } + ], + "other_exclusions_still_apply": true, + "threshold": { + "amount_cents": 10000, + "comparison": "at_least", + "aggregation_unit": "same_employer_employee_calendar_year", + "concept": "remuneration for service to qualifying 501(a)/521 organization, excluding 401(a) trusts", + "source": "409(a)(14), originally 409(p); Public Law 95-216 section 351 after 1977." + }, + "threshold_id": "nonprofit_remuneration_year", + "named_options": [ + { + "group": "nonprofit_1978_1983_threshold_source_discrepancy", + "name": "statutory_annual_100", + "threshold_id": "nonprofit_remuneration_year", + "citation": { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(14), 409(g), 1977 amendment and effective-date notes" + }, + "explanation": "409(p), now 409(a)(14), added by Public Law 95-216 for remuneration and services after 1977, uses $100 annual remuneration.", + "status": "operational_primary_statute" + }, + { + "group": "nonprofit_1978_1983_threshold_source_discrepancy", + "name": "poms_notice_quarter_50", + "threshold_id": "nonprofit_remuneration_quarter", + "citation": { + "capture": "poms_nl_00902500.html", + "sha256": "d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd", + "authority": "POMS NL00902.500 (2004-05-27)", + "location": "NPO503" + }, + "explanation": "The notice paragraph describes $50 quarterly earnings for pre-1984 coverage without distinguishing the 1978 law change; preserve this discrepancy rather than silently treating the notice as the post-1977 law.", + "status": "stale_notice_guidance_retained_not_operational" + } + ], + "threshold_source_disagreement_resolution": { + "question": "nonprofit_1978_1983_threshold_source_discrepancy", + "status": "resolved_by_primary_Code_text_and_amending_act_effective_date", + "operational_option": "statutory_annual_100", + "rejected_guidance_option": "poms_notice_quarter_50", + "citation": { + "capture": "uscode_1994_42_409.html", + "sha256": "260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27", + "authority": "42 USC 409, official 1994 United States Code edition", + "location": "409(p)(1); 1977 amendment note; Public Law 95-216 section 351(d) effective-date note" + }, + "explanation": "The 1994 Code, 409(p)(1), uses 100 dollars per employer-calendar-year; the section 351(d) note applies the 1977 amendment to remuneration paid and services rendered after 1977." + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901540.html", + "sha256": "815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d", + "authority": "POMS RS 01901.540 (2008-08-29)", + "location": "B-D" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(8); Amendments entries: 1983; Effective Date of 1983 Amendment" + }, + "section_references_verified_present": [ + "410(a)(8)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1983 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1983" + ] + } + ], + "condition_cases": { + "other_exclusions_still_apply": { + "not_a_coverage_condition": "Says the other 410(a) exclusions, such as 410(a)(8)(A) for ministers and members of religious orders, still reach service that a waiver certificate covers. Their own families decide them: this row's covered and covered_above_threshold outcomes mean only that former 410(a)(8)(B) does not exclude the service, and its residual says \"apply the other families\"." + }, + "concurrence_list": { + "cases": { + "effective_waiver_concurring_employee": [ + "nonprofit_employee_concurrence" + ], + "waiver_retroactive_period_hire_unlisted": [ + "nonprofit_employee_concurrence" + ], + "waiver_nonconcurring_existing_employee": [ + "nonprofit_employee_concurrence" + ] + } + }, + "waiver_history": { + "cases": { + "deemed_waiver_all_employees": [ + "nonprofit_coverage_waiver" + ] + } + } + }, + "concurrence_list": "The Form SS-15a filed with the certificate lists the concurring employees; the list may be amended by a supplemental list within 24 months after the calendar quarter in which the certificate is filed (RS 01901.540 C.6 NOTE; 1958 (k)(1) note), and a supplemental list makes the certificate effective for an employee on it only from the first day of the calendar quarter in which it is filed. An employee who joins the certificate's 3121(k)(1)(E) group after its filing quarter is covered without signing (1958 (a)(8)(B) note).", + "unread_trigger_facts": { + "month_or_exposure": "The service period the threshold aggregates over (the calendar year of 409(p)/3121(a)(16)); no case reads this fact.", + "reporting_unit": "The aggregation unit of the threshold nonprofit_remuneration_year (same employer, employee and calendar year); no case condition depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "effective_waiver_concurring_employee", + "precedence": 1, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "consequence": "covered_above_threshold", + "description": "Under an actual certificate in effect for the service, these employees are covered: those who signed the List of Concurring Employees (Form SS-15a) filed with the certificate, and those hired afterwards (NPO503, \"the employees who signed the SS-15a, as well as those hired afterwards, were covered\"; NPO505; RS 01901.540 C.1, C.4). An employee added by a supplemental list, which counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note; C.6 NOTE), is covered only for service from the first day of the calendar quarter in which that list was filed (1958 (k)(1) note). An employee who, after the quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group is covered too: the 1958 (a)(8)(B) note makes the exclusion inapplicable to her service during the certificate's period. A worker hired between the filing and the effective date is covered from the effective date. From 1978, 409(a)(14)'s $100 annual remuneration test applies (threshold nonprofit_remuneration_year)." + }, + { + "case_id": "deemed_waiver_all_employees", + "precedence": 2, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "consequence": "covered_above_threshold", + "description": "POMS RS 01901.540 D.7: under the 1976 amendments' constructive filing, an organization that paid the taxes for three consecutive quarters beginning with or after the September 1973 quarter and obtained no refund before 9/9/76 is deemed to have filed a valid waiver covering all employees, so no concurrence list limits it. C.2 makes the deemed waiver \"effective with the first day of the quarter for which payments were made\", so it reaches only service from that day. From 1978, 409(a)(14)'s $100 annual remuneration test applies (threshold nonprofit_remuneration_year). 3121(k)(4)(C)'s window, which the Pub. L. 95-216 section 312(c) note dates \"before July 1, 1977\", closed before this row begins." + }, + { + "case_id": "section_105b_departed_employee_request", + "precedence": 3, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "consequence": "covered_above_threshold", + "overrides": [ + "waiver_retroactive_period_hire_unlisted", + "waiver_nonconcurring_existing_employee" + ], + "description": "The Pub. L. 86-778 section 105(b) note (as amended by Pub. L. 89-97 section 316(c)): where \"an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1)\", the service is excepted by former 410(a)(8)(B), and \"such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111\" on it, then on the individual's request \"the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act\" (paragraph (1)). Paragraph (2) applies it only where the organization, \"on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (3): \"Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.\"; paragraph (4) bars it after a credit or refund of the taxes unless the amount \"is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code\"; paragraph (5): \"Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.\" So the case keeps the actual-certificate text. Paragraph (1)(B)'s \"such service would have constituted employment as defined in section 210 of such Act\" keeps the $100 annual remuneration test (threshold nonprofit_remuneration_year). Ranked above waiver_retroactive_period_hire_unlisted and waiver_nonconcurring_existing_employee, which such an employee can also meet; the note lifts both." + }, + { + "case_id": "waiver_retroactive_period_hire_unlisted", + "precedence": 4, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "consequence": "open", + "open_reason": "NONPROFIT_RETROACTIVE_HIRE_UNSETTLED: a certificate filed after 1965 may take effect up to 20 quarters before its filing (RS 01901.540 C.3.b). For an employee hired after that effective date and still employed, or already gone, when it was filed, who never signed the Form SS-15a, RS 01901.540 C.4 covers \"all employees hired after the effective date of the certificate\", while NL 00902.500 NPO505 covers only those who signed among \"persons employed at the time of the request\" and NPO506 tells an unsigned employee \"Since you were employed by the organization when Social Security coverage was requested, your service is not counted\". No capture holds the text of former 410(a)(8)(B)'s clause (ii): the 1976 amendment note shows only that its clauses (i), (ii) and (iii) each used the word \"filed\", and the 1958 amendment note paraphrases only its 3121(k)(1)(E) group provisions. So the statute's own words on which unsigned employees hired before the filing a certificate reached are not captured, and the case refuses.", + "open_alternatives": [ + { + "name": "effective_date_hire_reading", + "description": "RS 01901.540 C.4 governs: an employee hired after the certificate's effective date is covered for service in the certificate's period above the remuneration threshold, signed or not." + }, + { + "name": "request_date_hire_reading", + "description": "NL 00902.500 NPO505 and NPO506 govern: an employee hired before the request who did not sign the Form SS-15a is not covered; only those hired after the request are covered without signing." + } + ], + "description": "Only a certificate effective before its filing date creates this group: for a prospective certificate every employee hired after the effective date was hired after the filing." + }, + { + "case_id": "waiver_nonconcurring_existing_employee", + "precedence": 5, + "when": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "consequence": "noncovered", + "description": "An actual waiver covers an employee hired before it was filed only if the employee signed the Form SS-15a (NPO503, NPO505, NPO506; RS 01901.540 C.1), and a supplemental list only from the first day of the calendar quarter in which it was filed (1958 (k)(1) note). C.4 reaches only hires after the effective date, and the 1958 (a)(8)(B) note only employees who joined the certificate's 3121(k)(1)(E) group after its filing quarter. A supplemental list counts only if filed \"prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed\" (1958 (k)(1) note). So these sources leave this employee's service excluded by former 410(a)(8)(B), except where section_105b_departed_employee_request, ranked above, applies: Pub. L. 86-778 section 105(b) deems the remuneration wages on the request of an employee no longer employed when the certificate was filed." + }, + { + "case_id": "no_effective_waiver", + "precedence": 6, + "when": { + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + }, + "consequence": "noncovered", + "description": "Former 410(a)(8)(B) excludes service for a 501(c)(3) organization unless a certificate \"is (or is deemed to be) in effect\" for it (1976 amendment note), and the 1958 amendment keeps the exclusion for \"a group described in section 3121(k)(1)(E) ... with respect to which no certificate is in effect\". NPO508 c: \"Service performed for this employer prior to that date was not covered.\"" + }, + { + "case_id": "cooperative_521_small_remuneration", + "precedence": 7, + "when": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "consequence": "open", + "description": "3121(a)(16) excludes small remuneration paid by an organization exempt \"under section 521\", while the title II text, 409(a)(14) (409(p) as Pub. L. 95-216 added it; 409(a)(14)(A) in the 1994 edition), names only an organization \"exempt from income tax under section 501\". The 401(a) half of the same disagreement is the open case section_401a_trust_small_remuneration; review r7 M-8(e) opens this half, which the row had closed by following 3121(a)(16). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it. Ranked above exempt_organization_small_remuneration, whose 3121(a)(16) class also names 521.", + "open_reason": "COOPERATIVE_521_SMALL_REMUNERATION_FROM_1978_UNSETTLED: 3121(a)(16) names an organization exempt \"under section 521\" and the captured 409(a)(14) text names only one exempt \"under section 501\"; no capture reconciles them, so whether a 521 cooperative's remuneration below $100 a year is wages for title II is not settled and the case refuses.", + "open_alternatives": [ + { + "name": "section_409_wages_reading", + "description": "409(a)(14) names only an organization exempt under section 501, so no $100 test reaches a 521 cooperative's pay, which is covered." + }, + { + "name": "section_3121a16_reading", + "description": "3121(a)(16) reaches an organization exempt under section 521: remuneration below $100 a year is excluded (covered_above_threshold)." + } + ] + }, + { + "case_id": "exempt_organization_small_remuneration", + "precedence": 8, + "when": { + "nonprofit_organization": "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + }, + "consequence": "covered_above_threshold", + "description": "From 1978, 3121(a)(16) excludes \"remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100\". It reaches exempt organizations beyond 501(c)(3), whose service former 410(a)(8)(B) does not exclude, so that service is covered above the $100 annual test (threshold nonprofit_remuneration_year), as the row's threshold concept states. The title II text, 409(a)(14) (409(p) as Pub. L. 95-216 added it), reads \"Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986\" and names neither the 401(a) exception nor 521. The case follows 3121(a)(16) for the other organizations; a 401(a) trust and a 521 cooperative paying less than $100 in the year reach the open cases section_401a_trust_small_remuneration and cooperative_521_small_remuneration (review r7 M-8(e))." + }, + { + "case_id": "section_401a_trust_small_remuneration", + "precedence": 9, + "when": { + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "consequence": "open", + "description": "The Social Security Act's 409 and the Code's 3121(a)(16) state the $100 rule for exempt organizations differently: 3121(a)(16) carves out \"an organization described in section 401(a)\", while the 409 text the 1984 row quotes names any \"organization exempt from income tax under section 501\". Neither text changes at 1984, so both rows open the question instead of choosing (review r6 M-8). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it (review r7 M-8(b)).", + "open_reason": "SECTION_401A_TRUST_SMALL_REMUNERATION_UNSETTLED: the captured 409 text and 3121(a)(16) disagree on whether a 401(a) trust's remuneration below $100 a year is excluded, and no capture reconciles them, so the case refuses.", + "open_alternatives": [ + { + "name": "section_409_wages_reading", + "description": "409(a)(14) (originally 409(p)) excludes from wages remuneration below $100 a year paid by an organization exempt under section 501, a 401(a) trust included: the $100 annual test applies (covered_above_threshold)." + }, + { + "name": "section_3121a16_reading", + "description": "3121(a)(16) excludes small remuneration only from organizations exempt under 501(a) \"other than an organization described in section 401(a)\": no $100 test reaches the trust's pay, which is covered." + } + ] + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds, so the employer is neither an organization described in 501(c)(3) and exempt under 501(a) nor another organization exempt under 501(a) (other than one described in 401(a)) or under 521: former 410(a)(8)(B) does not exclude the service and 3121(a)(16)'s $100 test does not reach it; apply the other families. A 401(a) trust's or 521 cooperative's employee paid $100 or more in the year also lands here: both readings of the open cases cover that pay." + } + }, + { + "rule_id": "nonprofit_1984_2026", + "family": "nonprofit_service", + "effective_start": "1984-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(14), nonprofit annual remuneration exclusion; 1977 amendment and effective-date notes" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(8)" + }, + "section_references_verified_present": [ + "410(a)(8)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1983 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1983" + ] + } + ], + "boundary_clause": { + "citation": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "Effective Date of 1983 Amendment note (Pub. L. 98-21 section 102(c))", + "quote": "Amendment by section 102(a) of Pub. L. 98\u201321 effective with respect to service performed after Dec. 31, 1983" + } + }, + "condition_cases": { + "other_exclusions_still_apply": { + "not_a_coverage_condition": "Says the other 410(a) exclusions still reach nonprofit service after mandatory coverage begins. Their own families decide them (clergy_religious_service, electing_church_employee_service, which church_election_family names, student_service and the rest); this row's residual means only that the nonprofit family does not exclude the service and says \"apply the other families\"." + }, + "federal_employee_nonprofit_special_case": { + "cases": { + "csrs_required_nonprofit_employee": [ + "federal_retirement_system", + "nonprofit_organization" + ] + } + } + }, + "unread_trigger_facts": { + "month_or_exposure": "The service period the threshold aggregates over (the calendar year of 409(a)(14)/3121(a)(16)); no case reads this fact.", + "reporting_unit": "The aggregation unit of the threshold nonprofit_remuneration_year (same employer, employee and calendar year); no case condition depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "csrs_required_nonprofit_employee", + "precedence": 1, + "when": { + "nonprofit_organization": "501(c)(3) organization", + "federal_retirement_system": "employee required by law to be subject to the Civil Service Retirement System for this service" + }, + "consequence": "deferred", + "description": "Public Law 98-369 section 2601(e)(1) treats this service as service for a United States instrumentality under 410(a)(5); the federal family decides.", + "defers_to": [ + "federal_retirement_service" + ] + }, + { + "case_id": "ministry_or_order_duties_outside_employment", + "precedence": 2, + "when": { + "ministerial_service": "service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, or by a member of a religious order in the exercise of duties required by such order while no election of coverage under section 3121(r) is in effect for the order or for the autonomous subdivision to which the member belongs" + }, + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "410(a)(8)(A) takes this service out of \"employment\", and 409(a) defines wages as \"remuneration paid after 1950 for employment\", so the 409(a)(14) $100 wage exclusion and mandatory nonprofit coverage do not reach it; the clergy family decides." + }, + { + "case_id": "electing_church_service_outside_employment", + "precedence": 3, + "when": { + "church_employee_service": "service performed in the employ of a church or qualified church-controlled organization that has in effect an election under section 3121(w), outside any unrelated trade or business (within the meaning of section 513(a))" + }, + "consequence": "covered", + "description": "410(a)(8)(B), for service performed after December 31, 1983 (Pub. L. 98-369 section 2603(e)), takes this service out of \"employment\", so its pay is not wages and the 409(a)(14) $100 per-employer wage exclusion does not reach it. This family excludes nothing; the electing-church family decides it. The case says covered rather than deferred because that family's 1968-1983 residual already defers to this one, and the registry refuses a deferral cycle." + }, + { + "case_id": "employer_not_exempt_organization", + "precedence": 4, + "when": { + "nonprofit_organization": "employer is not an organization exempt from income tax under section 501 or under section 521" + }, + "consequence": "covered", + "description": "409(a)(14) excludes from wages \"Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986\" below $100 a year, and 3121(a)(16) excludes \"remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100\". Neither reaches an employer exempt under none of those sections, such as a for-profit business: this family excludes nothing and its threshold does not apply, as the 1968-1983 residuals say; apply the other families. The two texts differ on a 401(a) organization and a 521 cooperative, so the case leaves both out: pay below $100 in the year reaches their open cases, section_401a_trust_small_remuneration and cooperative_521_small_remuneration, and other pay the residual (review r7 low 8). It reaches no worker those open cases reach, so its rank above them decides nothing." + }, + { + "case_id": "section_401a_trust_small_remuneration", + "precedence": 5, + "when": { + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "consequence": "open", + "description": "The Social Security Act's 409 and the Code's 3121(a)(16) state the $100 rule for exempt organizations differently: 3121(a)(16) carves out \"an organization described in section 401(a)\", while the 409 text the 1984 row quotes names any \"organization exempt from income tax under section 501\". Neither text changes at 1984, so both rows open the question instead of choosing (review r6 M-8). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it (review r7 M-8(b)).", + "open_reason": "SECTION_401A_TRUST_SMALL_REMUNERATION_UNSETTLED: the captured 409 text and 3121(a)(16) disagree on whether a 401(a) trust's remuneration below $100 a year is excluded, and no capture reconciles them, so the case refuses.", + "open_alternatives": [ + { + "name": "section_409_wages_reading", + "description": "409(a)(14) (originally 409(p)) excludes from wages remuneration below $100 a year paid by an organization exempt under section 501, a 401(a) trust included: the $100 annual test applies (covered_above_threshold)." + }, + { + "name": "section_3121a16_reading", + "description": "3121(a)(16) excludes small remuneration only from organizations exempt under 501(a) \"other than an organization described in section 401(a)\": no $100 test reaches the trust's pay, which is covered." + } + ] + }, + { + "case_id": "cooperative_521_small_remuneration", + "precedence": 6, + "when": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "consequence": "open", + "description": "3121(a)(16) excludes small remuneration paid by an organization exempt \"under section 521\", while the title II text, 409(a)(14) (409(p) as Pub. L. 95-216 added it; 409(a)(14)(A) in the 1994 edition), names only an organization \"exempt from income tax under section 501\". The 401(a) half of the same disagreement is the open case section_401a_trust_small_remuneration; review r7 M-8(e) opens this half, which the row had closed by following 3121(a)(16). The case reads the $100 amount both texts share: at $100 or more in the year both readings cover the pay, so the case does not reach it.", + "open_reason": "COOPERATIVE_521_SMALL_REMUNERATION_FROM_1978_UNSETTLED: 3121(a)(16) names an organization exempt \"under section 521\" and the captured 409(a)(14) text names only one exempt \"under section 501\"; no capture reconciles them, so whether a 521 cooperative's remuneration below $100 a year is wages for title II is not settled and the case refuses.", + "open_alternatives": [ + { + "name": "section_409_wages_reading", + "description": "409(a)(14) names only an organization exempt under section 501, so no $100 test reaches a 521 cooperative's pay, which is covered." + }, + { + "name": "section_3121a16_reading", + "description": "3121(a)(16) reaches an organization exempt under section 521: remuneration below $100 a year is excluded (covered_above_threshold)." + } + ] + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "No case holds: the employer is an organization exempt from income tax under 501 or 521 and the service is employment for it, so mandatory nonprofit coverage applies once the annual remuneration threshold is met; apply the other families. A 401(a) trust's or 521 cooperative's employee paid less than $100 in the year reaches its open case first." + } + }, + { + "rule_id": "railroad_1968_2026", + "family": "railroad_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "poms_rs_01901580.html", + "sha256": "d69a4e83bbac40eb02b2d3177b6e5f0337eeceda0d41d0303f4aec737c736a08", + "authority": "POMS RS 01901.580 (2004-11-02)", + "location": "A", + "quote": "Work covered under the Railroad Retirement Act (RRA) is excluded from Social Security coverage." + } + ], + "trigger_facts": [ + "railroad_covered_employer", + "railroad_covered_service" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Services as a railroad employee or employee representative defined in 26 U.S.C. 3231 are excluded from OASDI employment.", + "parameters": { + "scope": "OASDI employment and payroll coverage only; railroad compensation may be used under separate benefit coordination statutes, not inferred here.", + "history": "1984 technical recodification replaced reference to former 1939 Code 1532 with 1954 Code 3231 without changing existing rights/status.", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901580.html", + "sha256": "d69a4e83bbac40eb02b2d3177b6e5f0337eeceda0d41d0303f4aec737c736a08", + "authority": "POMS RS 01901.580 (2004-11-02)", + "location": "A", + "quote": "Work covered under the Railroad Retirement Act (RRA) is excluded from Social Security coverage." + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(9); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(9)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(9)" + }, + "section_references_verified_present": [ + "410(a)(9)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(9)" + }, + "section_references_verified_present": [ + "410(a)(9)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "condition_cases": { + "scope": { + "not_a_coverage_condition": "States the row's domain. 410(a)(9) excludes railroad service from OASDI employment, and POMS RS 01901.580 B sends coordination of railroad employment information with the Railroad Retirement Board to RS 01600.000, which no capture holds. The row's sources state no exception to the exclusion, so the remark on benefit coordination changes no outcome of case railroad_act_service." + } + }, + "unread_trigger_facts": { + "railroad_covered_employer": "The case text's 'employee or employee representative as defined in 26 U.S.C. 3231' carries the employer test by reference." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "railroad_act_service", + "precedence": 1, + "when": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(9); POMS RS 01901.580 A." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not railroad service under 26 U.S.C. 3231, so 410(a)(9) does not exclude it; apply the other families." + } + }, + { + "rule_id": "religious_order_1968_1983", + "family": "religious_order_vow_of_poverty", + "effective_start": "1968-01-01", + "effective_end": "1983-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "411(c)(4)-(5) and closing sentence" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(14), 409(g), 1977 amendment and effective-date notes" + }, + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Pub. L. 92-603, 86 Stat. 1329 (1972)", + "location": "section 123, printed pages 1354-1357" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(r), 1977 amendment and effective-date notes" + }, + { + "capture": "poms_rs_01901620.html", + "sha256": "d7817351e80aa0f2f463ee661859e333d08ef91868e2fb09dad521ab658bdb6f", + "authority": "POMS RS 01901.620 (2024-07-02)", + "location": "A-B" + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "location": "Coverage of Members of the Clergy: Members of Religious Orders; Ministerial Services: Members of Religious Orders; Exemption From Self-Employment (SE) Tax (the text of the PDF edition's printed pages 4-7)" + }, + { + "capture": "poms_rs_01901620.html", + "sha256": "d7817351e80aa0f2f463ee661859e333d08ef91868e2fb09dad521ab658bdb6f", + "authority": "POMS RS 01901.620 (2024-07-02)", + "location": "B.4", + "quote": "Services performed by members of religious orders working outside the U.S. are covered if: \u2022 the order has elected coverage, \u2022 the member is a U.S. citizen, or effective January 1, 1984, a resident alien, and" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(r)(3)(A)", + "quote": "the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(r)(2)", + "quote": "For purposes of this subsection, a member of a religious order means any individual who is subject to a vow of poverty as a member of such order and who performs tasks usually required (and to the extent usually required) of an active member of such order and who is not considered retired because of old age or total disability" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(8)(A)", + "quote": "if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121 (Office of Law Revision Counsel release 119-120, laws through 2026-10-07)", + "location": "3121(r)(1)(B)", + "quote": "such election shall apply to all current and future members of such order, or in the case of a subdivision thereof to all current and future members of such order who belong to such subdivision" + }, + { + "capture": "poms_rs_01901620.html", + "sha256": "d7817351e80aa0f2f463ee661859e333d08ef91868e2fb09dad521ab658bdb6f", + "authority": "POMS RS 01901.620 (2024-07-02)", + "location": "B.4, last condition", + "quote": "the individual remains a member of the order even though their services may be directed by a third party outside the U.S., the right to direct and control remains with the member's order within the U.S." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (C)", + "quote": "(C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title ;" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1983 Amendment, section 322(a)(1)", + "quote": "Amendment by section 322(a)(1) of Pub. L. 98\u201321 effective in taxable years beginning on or after Apr. 20, 1983" + } + ], + "trigger_facts": [ + "religious_order_service", + "clergy_or_religious_exemption", + "clergy_remuneration", + "nonresident_alien_status", + "place_of_work", + "citizenship", + "social_security_agreement_coverage" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "A poverty vow excludes a member's order duties from employment (410(a)(8)(A)) and self-employment (411(c)(4) and its closing sentence), whether or not the member is active; an order's effective 3121(r) election makes the duties of an active, unretired member (3121(r)(2)) covered deemed employment, including statutorily permitted retroactive coverage.", + "parameters": { + "poverty_vow_self_employment_excluded": true, + "coverage_election_introduced": "Public Law 92-603 section 123, enacted October 30, 1972; the permitted 20 quarter retroactivity can reach 1968 services.", + "election_irrevocable": true, + "election_covers": "All current and future members of the electing order or, for a subdivision's election, the order's members who belong to that subdivision (3121(r)(1)(B)), as 3121(r)(2) defines members: subject to a vow of poverty, performing the tasks usually required of an active member to the extent usually required, and not considered retired because of old age or total disability. Cases vow_duties_with_3121r_election and vowed_member_outside_3121r2_definition apply that definition, and every election text names the member's order or subdivision; the exclusions without an election reach every vowed member (410(a)(8)(A); 411(c)).", + "retroactive_election": { + "maximum_preceding_calendar_quarters": 20, + "conditions": "The individual performed the service as a member and is alive on the first day of the quarter in which the election is filed." + }, + "deemed_wages": { + "concept": "Fair market value of board, lodging, clothing, and other perquisites", + "minimum_cents": 10000, + "aggregation_unit": "member_month", + "source": "42 U.S.C. 409(g); 26 U.S.C. 3121(i)(4).", + "threshold_id": "religious_order_deemed_wages_monthly_floor" + }, + "foreign_member": "Case election_member_abroad_not_covered applies POMS RS 01901.620 B.4 to members working outside the United States: the member must be a United States citizen. Case election_member_abroad_control_outside_us applies B.4's last condition: the right to direct and control the member's services must remain with the member's order within the United States.", + "lay_employee_coordination": "Before 1984, former 3121(r)(4) requires an existing 3121(k) waiver to become irrevocable or a new waiver to be filed with an effective date no later than the order coverage election.", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Pub. 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Neither limits the exclusion to an active member, so a vowed member retired for old age or total disability is excluded too. 410(a)(8)(A) lifts the exclusion only \"if an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\", so another subdivision's election leaves it in place (3121(r)(1)(B)).", + "when": { + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "election_member_abroad_not_covered", + "precedence": 2, + "consequence": "noncovered", + "description": "POMS RS 01901.620 B.4: a member's services outside the United States are covered under the election only if the member is a United States citizen; otherwise the vow-of-poverty exclusion still applies. 410(a)(C), effective in taxable years beginning on or after April 20, 1983, makes service employment \"regardless of where or by whom performed\" where an agreement under section 433 designates it as employment or recognizes it as equivalent, so the case reads only service no such agreement designates (review r7 low 9). Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2).", + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "place_of_work": "outside the United States", + "citizenship": "not a United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + } + }, + { + "case_id": "retroactive_quarter_member_condition_failed", + "precedence": 3, + "when": { + "clergy_or_religious_exemption": "3121(r) certificate whose designated retroactive period (a quarter before the quarter of filing) covers the service, where the member was not a member when performing the service or was not living on the first day of the quarter in which the order filed the certificate", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + }, + "consequence": "noncovered", + "description": "26 U.S.C. 3121(r)(3)(A): where the order designates a date before the quarter of filing, \"the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed\". For this member's pre-filing service no election applies, so the vow-of-poverty exclusion stands." + }, + { + "case_id": "vowed_member_outside_3121r2_definition", + "precedence": 4, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + }, + "consequence": "noncovered", + "description": "3121(r)(2) defines a member \"For purposes of this subsection\" as one who performs tasks usually required \"(and to the extent usually required)\" of an active member and is not retired for old age or total disability, and 3121(r)(1)(C) deems only such a member's duties to be employment. A vowed member outside that definition gets no deemed wages under the election, and 411(c)'s closing sentence keeps the vow-of-poverty exclusion from self-employment, so the order election does not cover her duties. Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2)." + }, + { + "case_id": "vow_duties_with_3121r_election", + "precedence": 5, + "consequence": "covered", + "description": "3121(r)(1)(C) deems the order duties of a member, as 3121(r)(2) defines one (active, and not retired for old age or total disability), to be performed as an employee of the order; use the value of perquisites subject to the statutory floor. A subdivision's election applies only \"to all current and future members of such order who belong to such subdivision\" (3121(r)(1)(B)). POMS RS 01901.620 B.4 conditions a member's service abroad on the election, citizenship (from 1984, citizenship or residence) and membership: \"Services performed by members of religious orders working outside the U.S. are covered if: \u2022 the order has elected coverage, \u2022 the member is a U.S. citizen, or effective January 1, 1984, a resident alien, and \u2022 the individual remains a member of the order even though their services may be directed by a third party outside the U.S., the right to direct and control remains with the member's order within the U.S.\" Its third bullet makes remaining a member the condition: direction by a third party abroad leaves the right to direct and control with the order, so no case excludes a member abroad on control alone (review r6 M-4; POMS NL 00711.065 1331.3 B lists the same three conditions).", + "when": { + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed", + "religious_order_service": "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + } + }, + { + "case_id": "election_status_not_established", + "precedence": 6, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period" + }, + "consequence": "open", + "open_reason": "ORDER_ELECTION_STATUS_NOT_ESTABLISHED: 410(a)(8)(A) excludes a vowed member's order duties unless \"an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\". The record does not establish whether one covers the period, and membership alone does not show it, so the case refuses, as clergy_religious_service's exemption_status_unknown refuses an unestablished 1402(e) exemption.", + "open_alternatives": [ + { + "name": "no_election_in_effect", + "description": "No election by the order or the member's subdivision covers the period: case vow_duties_without_election applies, noncovered." + }, + { + "name": "election_in_effect", + "description": "Such an election covers the period: the election cases decide, covered for an active, unretired member (3121(r)(2)) and noncovered for a member outside that definition or abroad outside POMS RS 01901.620 B.4." + } + ], + "description": "Do not infer the order's or subdivision's election from membership; the outcome turns on it." + }, + { + "case_id": "third_party_employment_outside_order", + "precedence": 7, + "consequence": "covered", + "description": "A vow of poverty alone does not exclude ordinary employment; apply the remaining exclusions.", + "when": { + "religious_order_service": "ordinary employment for a third party outside duties required by the order" + } + }, + { + "case_id": "order_duties_without_vow", + "precedence": 8, + "when": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty" + }, + "consequence": "covered", + "description": "This family's vow-of-poverty and 3121(r) election rules do not reach a member without a vow, so this family excludes nothing here. clergy_religious_service decides these duties: 410(a)(8)(A) leaves them out of employment, and 411(c)(4) with its closing sentence makes them self-employment unless a 1402(e) exemption is effective. The case does not defer there, because clergy_religious_service defers a vowed member's order duties to this family and the family-level deferral graph must stay acyclic." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not duties a religious order requires of its member, so neither 410(a)(8)(A) nor the order election rules exclude it; apply the other families." + } + }, + { + "rule_id": "religious_order_1984_2026", + "family": "religious_order_vow_of_poverty", + "effective_start": "1984-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "411(c)(4)-(5) and closing sentence" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(14), 409(g), 1977 amendment and effective-date notes" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. 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L. 98\u201321 effective in taxable years beginning on or after Apr. 20, 1983" + } + ], + "trigger_facts": [ + "religious_order_service", + "clergy_or_religious_exemption", + "clergy_remuneration", + "nonresident_alien_status", + "place_of_work", + "social_security_agreement_coverage" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "A poverty vow excludes a member's order duties from employment (410(a)(8)(A)) and self-employment (411(c)(4) and its closing sentence), whether or not the member is active; an order coverage election can deem an active, unretired member (3121(r)(2)) a covered employee; mandatory nonprofit coverage removed the prior lay employee waiver coordination.", + "parameters": { + "poverty_vow_self_employment_excluded": true, + "coverage_election_introduced": "Public Law 92-603 section 123, enacted October 30, 1972; the permitted 20 quarter retroactivity can reach 1968 services.", + "election_irrevocable": true, + "election_covers": "All current and future members of the electing order or, for a subdivision's election, the order's members who belong to that subdivision (3121(r)(1)(B)), as 3121(r)(2) defines members: subject to a vow of poverty, performing the tasks usually required of an active member to the extent usually required, and not considered retired because of old age or total disability. Cases vow_duties_with_3121r_election and vowed_member_outside_3121r2_definition apply that definition, and every election text names the member's order or subdivision; the exclusions without an election reach every vowed member (410(a)(8)(A); 411(c)).", + "retroactive_election": { + "maximum_preceding_calendar_quarters": 20, + "conditions": "The individual performed the service as a member and is alive on the first day of the quarter in which the election is filed." + }, + "deemed_wages": { + "concept": "Fair market value of board, lodging, clothing, and other perquisites", + "minimum_cents": 10000, + "aggregation_unit": "member_month", + "source": "42 U.S.C. 409(g); 26 U.S.C. 3121(i)(4).", + "threshold_id": "religious_order_deemed_wages_monthly_floor" + }, + "foreign_member": "Case election_member_abroad_not_covered applies POMS RS 01901.620 B.4 to members working outside the United States: from January 1, 1984 the member must be a United States citizen or a resident alien. 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L. 98-21 section 102(c)", + "quote": "The amendments made by the preceding provisions of this section [amending this section and section 410 of Title 42] shall be effective with respect to service performed after December 31, 1983" + } + }, + "unread_trigger_facts": { + "clergy_remuneration": "The perquisite value the threshold religious_order_deemed_wages_monthly_floor compares (409(g); 3121(i)(4)); amount, not coverage." + } + }, + "worked_examples": [ + { + "example_id": "irs517_chris_green_order_agent", + "income_year": 2025, + "citation": { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "Members of Religious Orders; Example Pat Brown and Chris Green" + }, + "source_passage": "Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. They renounce all claims to their earnings. The earnings belong to the order. Pat is a licensed attorney. The superiors of the order instructed Pat to get a job with a law firm. Pat joined a law firm as an employee and, as requested, the firm made the salary payments directly to the order. Chris is a secretary. The superiors of the order instructed Chris to accept a job with the business office of the church that supervises the order. Chris took the job and gave all earnings to the order. Pat's services aren't duties required by the order. Pat\u2019s earnings are subject to social security and Medicare tax under FICA and to federal income tax. Chris' services are duties required by the order. Chris is acting as an agent of the order and not as an employee of a third party. Chris doesn't include the earnings in gross income, and they aren't subject to income tax withholding or to social security and Medicare tax under FICA or SECA.", + "expected_rule_id": "religious_order_1984_2026", + "calculation": "order_service", + "published_inputs": { + "required_order_duties": true, + "vow_of_poverty": true + }, + "published_outputs": { + "self_employment_coverage": "noncovered" + }, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "source_edition_year": 2025 + }, + { + "example_id": "irs517_2025_pat_brown_third_party_employment", + "income_year": 2025, + "citation": { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "Members of Religious Orders; Pat Brown and Chris Green example, Pat third-party employment" + }, + "source_passage": "Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. They renounce all claims to their earnings. The earnings belong to the order. Pat is a licensed attorney. The superiors of the order instructed Pat to get a job with a law firm. Pat joined a law firm as an employee and, as requested, the firm made the salary payments directly to the order. Chris is a secretary. The superiors of the order instructed Chris to accept a job with the business office of the church that supervises the order. Chris took the job and gave all earnings to the order. Pat's services aren't duties required by the order. Pat\u2019s earnings are subject to social security and Medicare tax under FICA and to federal income tax.", + "expected_rule_id": "religious_order_1984_2026", + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "required_order_duties": false, + "vow_of_poverty": true + }, + "published_outputs": { + "social_security_and_medicare_treatment": "subject_to_FICA" + }, + "source_edition_year": 2025, + "calculation": "order_service" + } + ], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + { + "query": "\"vow of poverty\" \"number\" coverage", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "No published prevalence bound found." + }, + { + "query": "\"church\" \"Form 8274\" \"number\" employees", + "domains": [ + "irs.gov", + "secure.ssa.gov" + ], + "result": "Results identify forms and filing rules; no published affected-employee prevalence bound found." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "vow_duties_without_election", + "precedence": 1, + "consequence": "noncovered", + "description": "410(a)(8)(A) excludes order duties by \"a member of a religious order\" unless an order election is in effect, and 411(c)'s closing sentence keeps 411(c)(4)'s exclusion from self-employment for every member \"who has taken a vow of poverty as a member of such order\". Neither limits the exclusion to an active member, so a vowed member retired for old age or total disability is excluded too. 410(a)(8)(A) lifts the exclusion only \"if an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\", so another subdivision's election leaves it in place (3121(r)(1)(B)).", + "when": { + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + } + }, + { + "case_id": "election_member_abroad_not_covered", + "precedence": 2, + "consequence": "noncovered", + "description": "POMS RS 01901.620 B.4: a member's services outside the United States are covered under the election only if the member is a United States citizen or, from January 1, 1984, a resident alien; otherwise the vow-of-poverty exclusion still applies. 410(a)(C), effective in taxable years beginning on or after April 20, 1983, makes service employment \"regardless of where or by whom performed\" where an agreement under section 433 designates it as employment or recognizes it as equivalent, so the case reads only service no such agreement designates (review r7 low 9). Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2).", + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "place_of_work": "outside the United States", + "nonresident_alien_status": "neither a United States citizen nor a resident alien", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + } + }, + { + "case_id": "retroactive_quarter_member_condition_failed", + "precedence": 3, + "when": { + "clergy_or_religious_exemption": "3121(r) certificate whose designated retroactive period (a quarter before the quarter of filing) covers the service, where the member was not a member when performing the service or was not living on the first day of the quarter in which the order filed the certificate", + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order" + }, + "consequence": "noncovered", + "description": "26 U.S.C. 3121(r)(3)(A): where the order designates a date before the quarter of filing, \"the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed\". For this member's pre-filing service no election applies, so the vow-of-poverty exclusion stands." + }, + { + "case_id": "vowed_member_outside_3121r2_definition", + "precedence": 4, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + }, + "consequence": "noncovered", + "description": "3121(r)(2) defines a member \"For purposes of this subsection\" as one who performs tasks usually required \"(and to the extent usually required)\" of an active member and is not retired for old age or total disability, and 3121(r)(1)(C) deems only such a member's duties to be employment. A vowed member outside that definition gets no deemed wages under the election, and 411(c)'s closing sentence keeps the vow-of-poverty exclusion from self-employment, so the order election does not cover her duties. Noncovered whether or not an election is in effect: with no election 410(a)(8)(A) excludes the duties (vow_duties_without_election), and with one this member is outside what 3121(r) makes employment, so the case reads no election and ranks above election_status_not_established (review r6 M-2)." + }, + { + "case_id": "vow_duties_with_3121r_election", + "precedence": 5, + "consequence": "covered", + "description": "3121(r)(1)(C) deems the order duties of a member, as 3121(r)(2) defines one (active, and not retired for old age or total disability), to be performed as an employee of the order; use the value of perquisites subject to the statutory floor. A subdivision's election applies only \"to all current and future members of such order who belong to such subdivision\" (3121(r)(1)(B)). POMS RS 01901.620 B.4 conditions a member's service abroad on the election, citizenship (from 1984, citizenship or residence) and membership: \"Services performed by members of religious orders working outside the U.S. are covered if: \u2022 the order has elected coverage, \u2022 the member is a U.S. citizen, or effective January 1, 1984, a resident alien, and \u2022 the individual remains a member of the order even though their services may be directed by a third party outside the U.S., the right to direct and control remains with the member's order within the U.S.\" Its third bullet makes remaining a member the condition: direction by a third party abroad leaves the right to direct and control with the order, so no case excludes a member abroad on control alone (review r6 M-4; POMS NL 00711.065 1331.3 B lists the same three conditions).", + "when": { + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed", + "religious_order_service": "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + } + }, + { + "case_id": "election_status_not_established", + "precedence": 6, + "when": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period" + }, + "consequence": "open", + "open_reason": "ORDER_ELECTION_STATUS_NOT_ESTABLISHED: 410(a)(8)(A) excludes a vowed member's order duties unless \"an election of coverage under section 3121(r) ... is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs\". The record does not establish whether one covers the period, and membership alone does not show it, so the case refuses, as clergy_religious_service's exemption_status_unknown refuses an unestablished 1402(e) exemption.", + "open_alternatives": [ + { + "name": "no_election_in_effect", + "description": "No election by the order or the member's subdivision covers the period: case vow_duties_without_election applies, noncovered." + }, + { + "name": "election_in_effect", + "description": "Such an election covers the period: the election cases decide, covered for an active, unretired member (3121(r)(2)) and noncovered for a member outside that definition or abroad outside POMS RS 01901.620 B.4." + } + ], + "description": "Do not infer the order's or subdivision's election from membership; the outcome turns on it." + }, + { + "case_id": "third_party_employment_outside_order", + "precedence": 7, + "consequence": "covered", + "description": "A vow of poverty alone does not exclude ordinary employment; apply the remaining exclusions.", + "when": { + "religious_order_service": "ordinary employment for a third party outside duties required by the order" + } + }, + { + "case_id": "order_duties_without_vow", + "precedence": 8, + "when": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty" + }, + "consequence": "covered", + "description": "This family's vow-of-poverty and 3121(r) election rules do not reach a member without a vow, so this family excludes nothing here. clergy_religious_service decides these duties: 410(a)(8)(A) leaves them out of employment, and 411(c)(4) with its closing sentence makes them self-employment unless a 1402(e) exemption is effective. The case does not defer there, because clergy_religious_service defers a vowed member's order duties to this family and the family-level deferral graph must stay acyclic." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not duties a religious order requires of its member, so neither 410(a)(8)(A) nor the order election rules exclude it; apply the other families." + } + }, + { + "rule_id": "state_local_1968_1983", + "family": "section_218_and_mandatory_state_local", + "effective_start": "1968-01-01", + "effective_end": "1983-04-19", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. 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Ground: no_section_218_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above.", + "section_218_first": true, + "covered_transportation_exception": "410(a)(7)(B) and 410(k): a covered public transportation system is excepted from government exclusion.", + "agreement_trigger_evidence": [ + "employing entity", + "agreement/modification number and effective date", + "coverage group", + "position", + "optional/required exclusion", + "referendum and employee election where applicable" + ], + "agreement_termination": "Pre-1983 termination law applies; historical termination must be established from the agreement record.", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Pub. 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That is not a finding that 410(a)(7) reaches nothing: its clauses (C)-(E) (in the 1994 and current editions, (C) Guam and American Samoa, (D) the District of Columbia and (E) Guam's temporary or intermittent employees) still reach, for example, a District clerk under the Civil Service Retirement System, which other families decide (review r6 low 5; review r7 low 2 corrects the clauses' labels)." + } + }, + { + "rule_id": "state_local_1991_2026", + "family": "section_218_and_mandatory_state_local", + "effective_start": "1991-07-02", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "poms_sl_50001501.html", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604", + "authority": "POMS SL 50001.501 (2020-01-29)", + "location": "A-D" + }, + { + "capture": "poms_sl_50001570.html", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8", + "authority": "POMS SL 50001.570 (2015-12-17)", + "location": "A and B.6" + }, + { + "capture": "poms_rs_0301505042.html", + "sha256": "b1f3b3c916cff0ec4a97958d062d21ec1f1ae4ed0a2a67d7f6ae134901960cf6", + "authority": "POMS RS 01505.042 (2016-11-30)", + "location": "B development facts" + }, + { + "capture": "ce1c_poms_sl_30001334.html", + "sha256": "c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41", + "authority": "SSA State and Local Coverage Handbook, POMS SL 30001.334, revision January 29, 2020", + "location": "F.1, Examples 1-2, returning MERS members" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(n)(1), optional Medicare coverage of current employees", + "quote": "(n) Optional medicare coverage of current employees (1) The Commissioner of Social Security shall, at the request of any State , enter into or modify an agreement with such State under this section for the purpose of extending the provisions of subchapter XVIII, and sections 426 and 426\u20131 of this title, to services performed by employees of such State or any political subdivision thereof who are described in paragraph (2)." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(n)(2)(B)", + "quote": "(B) who are not otherwise covered under the State \u2019s agreement under this section" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(n)(3)", + "quote": "(3) For purposes of sections 426 and 426\u20131 of this title, services covered under an agreement pursuant to this subsection shall be treated as \u201c medicare qualified government employment\u201d" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "1986 amendment note, subsec. 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(v) as (n)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(p)(1), Medicare qualified government employment", + "quote": "(p) Medicare qualified government employment (1) For purposes of sections 426 and 426\u20131 of this title, the term \u201c medicare qualified government employment\u201d means any service which would constitute \u201cemployment\u201d as defined in subsection (a) of this section but for the application of the provisions of\u2014 (A) subsection (a)(5), or (B) subsection (a)(7)" + }, + { + "capture": "poms_sl_50001570.html", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8", + "authority": "POMS SL 50001.570 (2015-12-17)", + "location": "B.3, Medicare HI-only agreements in effect on or before July 1, 1991", + "quote": "Medicare HI-only coverage obtained under a Section 218 Agreement on or before July 1, 1991, continues after July 1, 1991." + }, + { + "capture": "poms_sl_50001570.html", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8", + "authority": "POMS SL 50001.570 (2015-12-17)", + "location": "B.4, Medicare HI-only agreements executed after July 1, 1991", + "quote": "However, services performed after July 1, 1991 by employees who are not members of a qualified retirement system are covered mandatorily for Social Security." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a)(7)(F), member of a retirement system of such State, political subdivision or instrumentality", + "quote": "(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision , or instrumentality" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418, current law", + "location": "418(d)(6)(A)", + "quote": "If a retirement system covers positions of employees of the State and positions of employees of one or more political subdivisions of the State, or covers positions of employees of two or more political subdivisions of the State" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(1), member at the time the service is performed", + "quote": "unless the employee is a member of a retirement system of such State, political subdivision or instrumentality at the time the service is performed. An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 1, a second position with the same county", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 2, a State plan member's city service", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(d)(4)(i), former participants of the same entity", + "quote": "a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(d)(4)(ii), re-hired annuitants of a state-wide system", + "quote": "if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii)." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(e)(2)(v), service for another entity; systems of multiple entities", + "quote": "In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if:" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "source note, T.D. 8354 (1991) as amended by T.D. 8794 (1998) and T.D. 8891 (2000)", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000]" + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership, 1998 text", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 1, 1998 text", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 2, 1998 text", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "source note, T.D. 8354 and its 1991 correction only", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991]" + } + ], + "trigger_facts": [ + "government_level", + "section_218_group", + "section_218_position", + "public_retirement_system_participation", + "industry", + "assignment", + "election_work", + "public_office_fee_basis" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "First establish Section 218 coverage; if absent, nonmembers of a qualified retirement system have mandatory coverage, subject to statutory exclusions.", + "parameters": { + "scope": "Service in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: qualified_system_member_without_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above; mandatory_nonmember_coverage and the three mandatory_rule cases apply 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\".", + "section_218_first": true, + "covered_transportation_exception": "410(a)(7)(B) and 410(k): a covered public transportation system is excepted from government exclusion.", + "agreement_trigger_evidence": [ + "employing entity", + "agreement/modification number and effective date", + "coverage group", + "position", + "optional/required exclusion", + "referendum and employee election where applicable" + ], + "agreement_termination_prohibited_since": "1983-04-20", + "mandatory_start": "1991-07-02", + "retirement_system_definition": "Qualified retirement system under IRS standards in 26 CFR 31.3121(b)(7)-2, not merely the broader Section 218 referendum retirement-system concept.", + "mandatory_exclusions": [ + "unemployment relief", + "patient or inmate", + "temporary emergency service", + "election worker below applicable year threshold", + "solely fee-paid service treated as self-employment", + "student employee covered by 410(a)(10)", + "other applicable 410(a) exclusions" + ], + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_sl_50001501.html", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604", + "authority": "POMS SL 50001.501 (2020-01-29)", + "location": "A-D" + }, + { + "capture": "poms_sl_50001570.html", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8", + "authority": "POMS SL 50001.570 (2015-12-17)", + "location": "A and B.6" + }, + { + "capture": "poms_rs_0301505042.html", + "sha256": "b1f3b3c916cff0ec4a97958d062d21ec1f1ae4ed0a2a67d7f6ae134901960cf6", + "authority": "POMS RS 01505.042 (2016-11-30)", + "location": "B development facts" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(7); Amendments entries: 1983, 1990; Effective Date of 1990 Amendment; Effective Date of 1983 Amendment" + }, + "section_references_verified_present": [ + "410(a)(7)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(7)" + }, + "section_references_verified_present": [ + "410(a)(7)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(7)" + }, + "section_references_verified_present": [ + "410(a)(7)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1990 Amendment", + "Effective Date of 1983 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1983", + "1990" + ] + } + ], + "section_218_divided_vote_same_group_return": { + "state_existing_member": "retains_prior_vote", + "state_new_member": "compulsorily_covered" + }, + "condition_cases": { + "covered_transportation_exception": { + "cases": { + "covered_transportation_service": [ + "industry" + ] + } + }, + "mandatory_exclusions": { + "cases": { + "mandatory_rule_exclusions": [ + "assignment" + ], + "mandatory_rule_election_worker": [ + "election_work" + ], + "mandatory_rule_fee_basis_position": [ + "public_office_fee_basis" + ] + } + }, + "scope": { + "cases": { + "mandatory_nonmember_coverage": [ + "government_level" + ], + "mandatory_rule_election_worker": [ + "government_level" + ], + "mandatory_rule_exclusions": [ + "government_level" + ], + "mandatory_rule_fee_basis_position": [ + "government_level" + ], + "qualified_system_member_without_agreement": [ + "government_level" + ] + } + }, + "agreement_trigger_evidence": { + "not_a_coverage_condition": "Evidence list for judging section_218_position (POMS RS 01505.042 B development facts); it names what to document, not a coverage condition." + } + }, + "unread_trigger_facts": { + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + } + }, + "worked_examples": [ + { + "example_id": "poms_city_part_time_cafeteria", + "income_year": 2015, + "citation": { + "capture": "poms_sl_50001570.html", + "sha256": "5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8", + "authority": "POMS SL 50001.570 (2015-12-17)", + "location": "A and B.6" + }, + "source_passage": "A City\u2019s Section 218 Agreement excludes part-time positions that require less than 20 hours of work per week. The City\u2019s cafeteria has part-time employees who work part-time 15 hours per week. The City\u2019s retirement system membership is only for employees who work in full-time positions. Therefore, part-time employees of the cafeteria are subject to mandatory Social Security and Medicare.", + "expected_rule_id": "state_local_1991_2026", + "calculation": "state_local_mandatory", + "published_inputs": { + "section_218_covered": false, + "qualified_retirement_system_member": false + }, + "published_outputs": { + "social_security_coverage": "covered" + }, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "source_edition_year": 2015 + }, + { + "example_id": "handbook_2020_mers_retained_membership_no_vote", + "income_year": 2020, + "citation": { + "capture": "ce1c_poms_sl_30001334.html", + "sha256": "c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41", + "authority": "SSA State and Local Coverage Handbook, POMS SL 30001.334, revision January 29, 2020", + "location": "F.1, Examples 1-2, returning MERS members" + }, + "source_passage": "A referendum was held among all the eligible members of the Municipal Employees Retirement System (MERS), a statewide system covering all municipal employees. A was an employee of City X and voted against Social Security coverage. After the coverage was extended to the retirement system coverage group, A terminated his employment with City X and entered private employment. Under the rules of MERS, A retained his membership in MERS. Two years later, City X reemployed A. The State holds that he is not a new member of MERS. A is not a new member for purposes of coverage. He retains his initial choice of \"No\" coverage.", + "expected_rule_id": "state_local_1991_2026", + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "state_treats_as_new_member": false, + "prior_vote": "no" + }, + "published_outputs": { + "agreement_coverage": "noncovered" + }, + "source_edition_year": 2020, + "calculation": "section_218_reentry" + }, + { + "example_id": "handbook_2020_mers_withdrawal_new_member", + "income_year": 2020, + "citation": { + "capture": "ce1c_poms_sl_30001334.html", + "sha256": "c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41", + "authority": "SSA State and Local Coverage Handbook, POMS SL 30001.334, revision January 29, 2020", + "location": "F.1, Examples 1-2, returning MERS members" + }, + "source_passage": "A referendum was held among all the eligible members of MERS, a statewide system covering all municipal employees. A was an employee of City X and voted against coverage. After coverage was extended to the retirement system coverage group, A terminated his employment with City X and entered private employment. A withdrew his contributions from the retirement system. Two years later, City X reemployed A. The State holds that he is a new member of MERS. A is a new member for purposes of coverage and is covered compulsorily.", + "expected_rule_id": "state_local_1991_2026", + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_inputs": { + "state_treats_as_new_member": true, + "prior_vote": "no" + }, + "published_outputs": { + "agreement_coverage": "covered" + }, + "source_edition_year": 2020, + "calculation": "section_218_reentry" + } + ], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "section_218_agreement_coverage", + "precedence": 1, + "consequence": "covered", + "description": "Coverage follows the agreement including its legally permitted exclusions; retirement-system membership does not defeat agreement coverage. A 418(v) modification (418(n) from Pub. L. 100-203) extends only title XVIII and sections 426 and 426-1, and 418(n)(3) treats the services it covers as Medicare qualified government employment, which 410(p)(1) defines as service that would be employment but for 410(a)(7); such a modification leaves 410(a)(7) excluding the service from OASDI.", + "when": { + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + } + }, + { + "case_id": "covered_transportation_service", + "precedence": 2, + "when": { + "industry": "covered transportation service under 410(k)" + }, + "consequence": "covered", + "description": "410(a)(7)(B) excepts covered transportation service from the state and local exclusion.", + "overrides": [ + "qualified_system_member_without_agreement" + ] + }, + { + "case_id": "mandatory_rule_exclusions", + "precedence": 3, + "when": { + "assignment": "service to relieve the individual from unemployment; service in a hospital, home or other institution by a patient or inmate; or temporary service in case of fire, storm, snow, earthquake, flood or similar emergency", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "consequence": "noncovered", + "description": "410(a)(7)(F)(i)-(iii) keep these services outside mandatory coverage.", + "overrides": [ + "mandatory_nonmember_coverage" + ] + }, + { + "case_id": "mandatory_rule_election_worker", + "precedence": 4, + "when": { + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "consequence": "deferred", + "description": "410(a)(7)(F)(iv) sets a remuneration threshold for election service; the election family decides.", + "defers_to": [ + "election_work" + ] + }, + { + "case_id": "mandatory_rule_fee_basis_position", + "precedence": 5, + "when": { + "public_office_fee_basis": "position compensated solely on a fee basis, treated under 411(c)(2)(E) as a trade or business", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "consequence": "deferred", + "description": "410(a)(7)(F)(v) leaves these fees to self-employment; the public office family decides.", + "defers_to": [ + "self_employment_public_office" + ] + }, + { + "case_id": "mandatory_nonmember_coverage", + "precedence": 6, + "consequence": "covered", + "description": "Mandatory coverage, including optionals and ineligibles, unless a statutory exclusion applies. Membership only in a system that fails the IRS qualified-system standards (POMS SL 50001.501 B) does not defeat it (410(a)(7)(F)). 410(a)(7)(F) asks whether the individual is \"a member of a retirement system of such State, political subdivision, or instrumentality\", and 26 C.F.R. 31.3121(b)(7)-2(c)(2) answers it \"on an entity-by-entity rather than a position-by-position basis\": a member through one position \"is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions\" (Example 1: a county plan member's part-time county service in a position the plan excludes stays excluded), while \"A State is a separate entity from its political subdivisions\" (Example 2: a State plan member's part-time service for a city whose plan she is not in is not excluded). A statewide system counts when the employing entity takes part in it: (e)(2)(v) speaks of \"a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer)\", (d)(4)(ii) of \"a school district that participates in a state-wide teachers' retirement system\", 418(d)(6)(A) contemplates a system that \"covers positions of employees of the State and positions of employees of one or more political subdivisions of the State\", and POMS SL 30001.334 F.1 describes MERS as \"a statewide system covering all municipal employees\". Benefits from service for another entity count only as (d)(4)(ii) (a re-hired annuitant of the same system) and (e)(2)(v) allow. The April 1, 1998 edition, before either later amendment, states (c)(2) and its examples in the same words.", + "when": { + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + } + }, + { + "case_id": "qualified_system_member_without_agreement", + "precedence": 7, + "consequence": "noncovered", + "description": "The state/local exclusion remains unless another statutory exception applies. 410(a)(7)(F) asks whether the individual is \"a member of a retirement system of such State, political subdivision, or instrumentality\", and 26 C.F.R. 31.3121(b)(7)-2(c)(2) answers it \"on an entity-by-entity rather than a position-by-position basis\": a member through one position \"is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions\" (Example 1: a county plan member's part-time county service in a position the plan excludes stays excluded), while \"A State is a separate entity from its political subdivisions\" (Example 2: a State plan member's part-time service for a city whose plan she is not in is not excluded). A statewide system counts when the employing entity takes part in it: (e)(2)(v) speaks of \"a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer)\", (d)(4)(ii) of \"a school district that participates in a state-wide teachers' retirement system\", 418(d)(6)(A) contemplates a system that \"covers positions of employees of the State and positions of employees of one or more political subdivisions of the State\", and POMS SL 30001.334 F.1 describes MERS as \"a statewide system covering all municipal employees\". Benefits from service for another entity count only as (d)(4)(ii) (a re-hired annuitant of the same system) and (e)(2)(v) allow. The April 1, 1998 edition, before either later amendment, states (c)(2) and its examples in the same words.", + "when": { + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not for a State or local government within this family's scope, so this family's cases do not exclude it; apply the other families. That is not a finding that 410(a)(7) reaches nothing: its clauses (C)-(E) (in the 1994 and current editions, (C) Guam and American Samoa, (D) the District of Columbia and (E) Guam's temporary or intermittent employees) still reach, for example, a District clerk under the Civil Service Retirement System, which other families decide (review r6 low 5; review r7 low 2 corrects the clauses' labels)." + } + }, + { + "rule_id": "state_local_territories_history_open", + "family": "state_local_territorial_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(a) and amendment/effective-date notes" + }, + { + "capture": "poms_rs_01901300.html", + "sha256": "384c025ee347662acf17d7f6f23c36035464aae515886ad0510b34d34362b104", + "authority": "SSA POMS RS 01901.300(2012-06-18)", + "location": "Policy 1-2; D.C. coverage from 1965-10-01; new hires after 1987-09-30; listed exclusions" + }, + { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes" + } + ], + "trigger_facts": [ + "government_level", + "federal_retirement_system", + "public_retirement_system_participation" + ], + "consequence": null, + "identification_class": "awaiting_ce2", + "description": "District of Columbia, Guam, and American Samoa have special rules in 410(a)(7)(C)-(E).", + "parameters": { + "current_sections": [ + "410(a)(7)(C)", + "410(a)(7)(D)", + "410(a)(7)(E)" + ], + "verified_guidance_subcases": [ + { + "jurisdiction": "District of Columbia", + "coverage_from": "1965-10-01", + "condition": "not covered by a U.S.-law retirement system other than FERS; no independent or listed exclusion", + "new_hires_covered_after": "1987-09-30", + "specific_exclusions": [ + "hospital/penal patients or inmates", + "hospital students other than medical/dental interns/residents in training", + "temporary emergency employees", + "fee-paid board/committee/council members" + ], + "citation": { + "capture": "poms_rs_01901300.html", + "sha256": "384c025ee347662acf17d7f6f23c36035464aae515886ad0510b34d34362b104", + "authority": "SSA POMS RS 01901.300(2012-06-18)", + "location": "Policy 1-2; D.C. coverage from 1965-10-01; new hires after 1987-09-30; listed exclusions" + } + }, + { + "jurisdiction": "American Samoa", + "citation": { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes" + }, + "government_service_coverage_from": "1961-01-01", + "qualification": "POMS general statement does not replace statutory federal-retirement and other applicable exclusions" + }, + { + "jurisdiction": "Guam", + "condition": "not covered by retirement system established by law of Guam; Philippine temporary-admission and independent exclusions still apply", + "citation": { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes" + }, + "temporary_or_intermittent_coverage_from": "1973-01-01" + }, + { + "jurisdiction": "CNMI", + "condition": "not covered by retirement system established by law of CNMI; Philippine temporary-admission exclusion still applies", + "citation": { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes" + }, + "general_government_service_coverage_from": "2012-10-01", + "temporary_or_intermittent_coverage_from": "1987-01-01" + } + ], + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901300.html", + "sha256": "384c025ee347662acf17d7f6f23c36035464aae515886ad0510b34d34362b104", + "authority": "SSA POMS RS 01901.300(2012-06-18)", + "location": "Policy 1-2; D.C. coverage from 1965-10-01; new hires after 1987-09-30; listed exclusions" + }, + { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Covered services 1-3; American Samoa, Guam, CNMI dates and Philippines temporary-admission notes" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(7)(C), 410(a)(7)(D), 410(a)(7)(E); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(7)(C)", + "410(a)(7)(D)", + "410(a)(7)(E)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(7)(C), 410(a)(7)(D), 410(a)(7)(E)" + }, + "section_references_verified_present": [ + "410(a)(7)(C)", + "410(a)(7)(D)", + "410(a)(7)(E)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(7)(C), 410(a)(7)(D), 410(a)(7)(E)" + }, + "section_references_verified_present": [ + "410(a)(7)(C)", + "410(a)(7)(D)", + "410(a)(7)(E)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "unread_trigger_facts": { + "federal_retirement_system": "Open row: 410(a)(7)(C)(i) and (D) turn on coverage by a retirement system established by a law of the United States (other than FERS for D.C.); a future case would read it.", + "government_level": "Open row with no cases: the jurisdiction (D.C., Guam, American Samoa, CNMI) a future case would read under 410(a)(7)(C)-(E) and POMS RS 01901.300/.320; nothing reads it while the row refuses.", + "public_retirement_system_participation": "Open row: 410(a)(7)(E) and POMS RS 01901.320 turn on coverage by a retirement system established by a law of Guam (or the CNMI); a future case would read it." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": "TERRITORIAL_GOVERNMENT_HISTORY_UNVERIFIED: POMS dates and selected exceptions are pinned, but the complete family still requires the historical governor-certification records under Public Law 86-778 section 103(v), federal-retirement exceptions, independent 410(a) exclusions, and CNMI pre-1987/2012 transition authorities. The verified subcases must not imply that every territorial government record is classified.", + "cases": [], + "open_alternatives": [ + { + "description": "Apply a territorial exception only where its historical conditions and effective date are established.", + "name": "territorial_statutory_exception" + }, + { + "description": "Apply the government-service exclusion when no territorial or other statutory exception applies.", + "name": "general_government_exclusion" + } + ], + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + } + } +] diff --git a/data/external/income_resources_ce1/other_rules.json b/data/external/income_resources_ce1/other_rules.json new file mode 100644 index 00000000..e0513cf5 --- /dev/null +++ b/data/external/income_resources_ce1/other_rules.json @@ -0,0 +1,11289 @@ +[ + { + "rule_id": "agricultural_service_1968", + "family": "agricultural_service", + "effective_start": "1968-01-01", + "effective_end": "1987-12-31", + "citations": [ + { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020", + "location": "C.2" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "location": "1987 amendment note for former day test" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture, text and historical notes)", + "location": "409(a)(7)(A)" + }, + { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020", + "location": "A" + } + ], + "trigger_facts": [ + "agricultural_service", + "amount", + "month_or_exposure", + "reporting_unit", + "cash_remuneration" + ], + "consequence": "covered_above_threshold", + "identification_class": "awaiting_ce2", + "description": "Agricultural cash wages are covered if one employer pays the employee at least $150 in the calendar year, or the employee works for that employer at least 20 days for cash pay computed on a time basis. Noncash remuneration is excluded. Regime began in 1957; foreign temporary agricultural workers have their own exclusion.", + "parameters": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_time_days" + ], + "coverage_any_of": [ + "employee_cash_at_least_150", + "at_least_20_days_and_cash_pay_computed_on_time_basis" + ], + "all_cash_covered_when_test_met": true, + "later_edition_reliance": { + "status": "explicitly_labeled", + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year." + }, + "condition_cases": { + "coverage_any_of": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_time_days" + ] + }, + "all_cash_covered_when_test_met": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_time_days" + ] + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "Remuneration for agricultural labor paid on or before December 31, 1987. Pub. L. 100-203 section 9002(c), as the 42 U.S.C. 409 notes summarize it, makes the section 9002(a) amendment \"applicable with respect to remuneration for agricultural labor paid after Dec. 31, 1987\".", + "unread_trigger_facts": { + "agricultural_service": "Entry fact of the family (the service is agricultural labor). The row's only exclusion, 409(a)(7)(A) noncash pay, reads the medium of pay, not the kind of farm work, and no seasonal hand-harvest exception exists before 1988: Pub. L. 100-647 section 8017(a) took effect \"as if included in amendments made by section 9002\" of Pub. L. 100-203, which applies to agricultural pay \"paid after Dec. 31, 1987\" (lii_42_409.html notes).", + "amount": "The cash amount the $150 one-employer test compares (threshold agricultural_employee_cash, employer_employee_year).", + "month_or_exposure": "The calendar-year window and the count of days worked that the 20-day alternative compares (threshold agricultural_time_days, whose eligible concept carries the cash-pay-on-a-time-basis condition).", + "reporting_unit": "The employer-employee unit the cash and day tests aggregate over (both thresholds are employer_employee_year); no exclusion depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "IRS Publications 15 and 225 and foreign-agricultural-worker guidance explain thresholds and exemptions; no excluded-population bound was located.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "congress.gov/crs-product" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "GAO GGD-75-53 gives broad historical agricultural-worker totals and coverage rules without establishing the population excluded by the registry thresholds; other results concern collective bargaining. The congress.gov/crs-product search domain was blocked by robots.txt.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS RS 01402.025, SL 30001.357 and RS 00301.320 give legal guidance without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "agricultural labor social security excluded wages below 150 2500 prevalence statistics", + "result": "BLS Agricultural Workers and NAICS 115 pages describe occupations or industries without identifying workers excluded by the remuneration tests.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs agricultural employees noncovered coverage statistics -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "ORES search returned state/local noncoverage research, historical agricultural unemployment-insurance articles and restricted source snippets. No applicable bound was established; restricted pages were not opened.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "agricultural wages \"social security\" exemption prevalence (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned farmer guidance, broad SOI publications and general TIGTA employment-tax reports; no bound for this agricultural exclusion was established.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "noncash_remuneration", + "precedence": 1, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash, including commodity transfers" + }, + "consequence": "noncovered", + "description": "Before SSR 95-3P (1995-08-07) SSA excluded noncash transfers from agricultural wages (POMS RS 01402.020 A); 409(a)(7)(A)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Agricultural cash pay is wages once one of the cash tests is met; apply the other families." + } + }, + { + "rule_id": "agricultural_service_1988", + "family": "agricultural_service", + "effective_start": "1988-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020", + "location": "A; C.1; D.1-D.3; F Examples 1-3" + }, + { + "capture": "poms_rs_01402025.html", + "sha256": "de0c04135c4b30f85f395607ee4c84700ae70ea6a5620673fef1259fc1e59acf", + "authority": "SSA POMS RS 01402.025", + "location": "Policy; statutory seasonal conditions" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "location": "409(a)(7)" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409, pinned Code republication with amendment/effective-date notes; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "location": "409(a)(5)(A), employer-paid employee FICA for agricultural/domestic service" + }, + { + "capture": "irs_pub15_2026.html", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4", + "authority": "IRS Publication 15 (2026)", + "location": "Social Security and Medicare Taxes; employee portion paid by employer; Gavrielle/Dan example, explicit 2026 transaction" + }, + { + "capture": "ce1c_irs_pub51_2023_extract.pdf", + "sha256": "11287deef144e898a4775403ce4a09d990215cda19c112688a55e3aac9f74f47", + "authority": "IRS Publication 51 (2023)", + "location": "extract page 3 (original PDF page 12), left column, Gavrielle/Dan example explicitly concerning 2022" + }, + { + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1", + "authority": "IRS Publication 51 (2023), pinned text derivative", + "location": "text of extract page 3 (original PDF page 12), left column, employee share of taxes paid by employer; explicit 2022 transaction" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "location": "409(a)(7)(A)", + "quote": "(7) (A) Remuneration paid in any medium other than cash for agricultural labor ;" + }, + { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020", + "location": "A, in-kind payments", + "quote": "This noncash remuneration, generally referred to as in-kind payments, includes lodging, food, clothing, agricultural or horticultural commodities such as livestock, grain and milk products, and other noncash items." + }, + { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020", + "location": "D.2, equivalent to cash", + "quote": "Although Section 209(a)(7)(A) of the Act excludes from the definition of wages remuneration paid in any medium other than cash for agricultural labor, if a bona fide transfer of the noncash medium from the employer to the employee has not occurred and the transaction is, in economic reality, equivalent to a payment in cash, the wage exclusion does not apply." + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(7)(B)", + "quote": "except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes \u201cwages\u201d under this section if such employee (I) is employed as a hand harvest laborer" + }, + { + "capture": "poms_rs_01402025.html", + "sha256": "de0c04135c4b30f85f395607ee4c84700ae70ea6a5620673fef1259fc1e59acf", + "authority": "POMS RS 01402.025", + "location": "seasonal agricultural employees", + "quote": "we exclude cash payments of less than $150 from wages to a seasonal agricultural employee" + } + ], + "trigger_facts": [ + "agricultural_service", + "amount", + "month_or_exposure", + "reporting_unit", + "services_performed_date", + "cash_remuneration", + "noncash_transfer_cash_equivalence", + "noncash_transfer_dominion_control" + ], + "consequence": "covered_above_threshold", + "identification_class": "awaiting_ce2", + "description": "Agricultural cash wages count if employee receives at least $150 from one employer in the calendar year or employer expenditures for agricultural labor reach $2,500 in the year. The employer-wide alternative does not apply to the specified seasonal hand-harvest employee paid on a customary piece-rate basis, commuting daily from a permanent residence, who worked in agriculture less than 13 weeks in the preceding year. Remuneration paid in any medium other than cash, such as lodging, food, clothing or commodities, is excluded. Before August 7, 1995, SSA excluded noncash transfers from wages; from that date an economically cash-equivalent noncash transfer is tested as cash wages, based on actual transfer and dominion-and-control facts.", + "parameters": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_employer_payroll" + ], + "coverage_any_of": [ + "employee_cash_at_least_150", + "employer_agricultural_expenditures_at_least_2500_unless_seasonal_exception" + ], + "seasonal_exception_facts": [ + "hand_harvest_laborer", + "customary_piece_rate_in_region", + "daily_commute_from_permanent_residence", + "agricultural_employment_prior_year_less_than_13_weeks" + ], + "all_cash_covered_when_test_met": true, + "employer_paid_employee_fica_included_in_wages": false, + "later_edition_reliance": { + "status": "explicitly_labeled", + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year." + }, + "condition_cases": { + "coverage_any_of": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_employer_payroll" + ] + }, + "all_cash_covered_when_test_met": { + "threshold_ids": [ + "agricultural_employee_cash", + "agricultural_employer_payroll" + ] + }, + "employer_paid_employee_fica_included_in_wages": { + "not_a_coverage_condition": "42 U.S.C. 409(a)(5)(A) takes the employee tax an employer pays without deduction out of wages, and that tax falls only on pay the cash tests already make wages (IRS Pub. 51 (2023): all farm cash wages are taxed \"if either of the two tests below is met\"). It sets the wage amount (Dan's box 3 shows $1,000.00, box 1 $1,076.50), not which case or residual applies." + }, + "seasonal_exception_facts": { + "cases": { + "seasonal_hand_harvest_under_150": [ + "agricultural_service", + "amount" + ] + } + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 100-203 section 9002(c), as the 42 U.S.C. 409 notes summarize it, makes the section 9002(a) amendment \"applicable with respect to remuneration for agricultural labor paid after Dec. 31, 1987\".", + "ruling_effective_date_axis": { + "named_options": { + "services_performed_date": "The ruling's date is tested against the date the services were performed.", + "payment_date": "The ruling's date is tested against the payment date.", + "determination_date": "The ruling's date is tested against the date SSA determines the wages." + }, + "operative": "services_performed_date", + "basis": "CE1's ruling: POMS RS 01402.020 A says certain noncash transfers are wages \"Effective August 7, 1995\" without naming the date that test keys to, so the date cases key to the service date, as the from-1995-08-07 case already did. The family's lookup axis is the payment date, since its 1988 boundary keys on remuneration paid after 1987." + }, + "unread_trigger_facts": { + "month_or_exposure": "The calendar-year window over which the $150 and $2,500 tests aggregate (thresholds agricultural_employee_cash and agricultural_employer_payroll).", + "reporting_unit": "Selects the aggregation unit: employer_employee_year for the $150 test, employer_year for the $2,500 employer-expenditure test. The seasonal case states its $150 condition in its own amount text, so no case needs the unit." + } + }, + "worked_examples": [ + { + "example_id": "irs15_2026_gavrielle_dan_agricultural_wages", + "income_year": 2026, + "source_edition_year": 2026, + "income_year_basis": "published_transaction_year", + "citation": { + "capture": "irs_pub15_2026.html", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4", + "authority": "IRS Publication 15 (2026)", + "location": "Social Security and Medicare Taxes; employee portion paid by employer; Gavrielle/Dan example, explicit 2026 transaction" + }, + "source_passage": "Gavrielle operates a small family fruit farm. Gavrielle employs day laborers in the picking season to allow Gavrielle time to get the crops to market. Gavrielle doesn\u2019t deduct the employees\u2019 share of social security and Medicare taxes from their pay; instead, Gavrielle pays it on their behalf. When Gavrielle prepares the employees\u2019 Forms W-2, Gavrielle adds each employee\u2019s share of social security and Medicare taxes that Gavrielle paid to the employee\u2019s wage income (box 1 of Form W-2), but doesn\u2019t include it in box 3 (social security wages) or box 5 (Medicare wages and tips). For 2026, Gavrielle paid Dan $1,000 during the year. Gavrielle enters $1,076.50 in box 1 of Dan\u2018s Form W-2 ($1,000 wages plus $76.50 social security and Medicare taxes paid for Dan). Gavrielle enters $1,000.00 in boxes 3 and 5 of Dan\u2019s Form W-2.", + "expected_rule_id": "agricultural_service_1988", + "expected_thresholds": { + "agricultural_employee_cash": 150, + "agricultural_employer_payroll": 2500 + }, + "published_inputs": { + "cash_wages_cents": 100000, + "employer_paid_employee_fica_cents": 7650 + }, + "published_outputs": { + "social_security_wages_cents": 100000, + "federal_income_tax_wages_cents": 107650 + }, + "calculation": "agricultural_cash_wages" + }, + { + "example_id": "irs51_2023_gavrielle_dan_2022_wages", + "income_year": 2022, + "source_edition_year": 2023, + "income_year_basis": "published_transaction_year", + "citation": { + "capture": "ce1c_irs_pub51_2023_extract.pdf.txt", + "sha256": "19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1", + "authority": "IRS Publication 51 (2023), pinned text derivative", + "location": "text of extract page 3 (original PDF page 12), left column, employee share of taxes paid by employer; explicit 2022 transaction" + }, + "source_passage": "For 2022, Gavrielle paid Dan $1,000 during the year.", + "expected_rule_id": "agricultural_service_1988", + "expected_thresholds": { + "agricultural_employee_cash": 150, + "agricultural_employer_payroll": 2500 + }, + "published_inputs": { + "cash_wages_cents": 100000, + "employer_paid_employee_fica_cents": 7650 + }, + "published_outputs": { + "social_security_wages_cents": 100000, + "federal_income_tax_wages_cents": 107650 + }, + "calculation": "agricultural_cash_wages", + "supporting_passages": [ + "Example. Gavrielle operates a small family fruit farm.", + "doesn't deduct the employees' share of social security", + "and Medicare taxes from their pay; instead, Gavrielle pays", + "Gavrielle enters $1,076.50 in box 1 of Dan's Form W-2", + "($1,000 wages plus $76.50 social security and Medicare", + "taxes paid for Dan). Gavrielle enters $1,000.00 in boxes 3", + "and 5 of Dan's Form W-2." + ] + }, + { + "example_id": "poms_2024_agricultural_cattle_dominion_control", + "income_year": 2024, + "source_edition_year": 2024, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "citation": { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020, revision June 12, 2024", + "location": "F, Example 2, genuine commodity remuneration" + }, + "source_passage": "A farm operator pays an employee $50 a month plus 10 head of cattle per month for services performed on the farm. The employee pays the farmer rent to maintain the cattle on the farm property in an area separate from the farm operator's livestock. The employee assumes the costs of feeding, maintaining, and transferring the cattle to the market for sale. The employee is paid directly by the commodity purchaser for the cattle. These facts indicate that the commodity payments are not wages because the employee exercises dominion and control over the cattle subsequent to receipt and bears the cost incident to ownership of the cattle.", + "expected_rule_id": "agricultural_service_1988", + "published_inputs": { + "employee_exercises_dominion_and_control": true + }, + "published_outputs": { + "commodity_remuneration": "not_wages" + }, + "calculation": "agricultural_commodity" + }, + { + "example_id": "poms_2024_agricultural_cattle_cash_equivalent", + "income_year": 2024, + "source_edition_year": 2024, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "citation": { + "capture": "poms_rs_01402020.html", + "sha256": "95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2", + "authority": "SSA POMS RS 01402.020, revision June 12, 2024", + "location": "F, Example 1, employer sale with direct checks for employee share" + }, + "source_passage": "A farm operator agrees to give an employee 30 head of cattle for services performed on the farm. 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A seasonal worker paid $150 or more takes the residual, where the $150 test passes." + }, + { + "case_id": "cash_equivalent_transfer_from_1995_08_07", + "precedence": 3, + "when": { + "services_performed_date": "on or after 1995-08-07", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment" + }, + "consequence": "covered_above_threshold", + "description": "Apply the cash-wage tests to cash-equivalent transfers under POMS RS 01402.020 A and D.2-D.3. 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Neither was opened or pinned; the former predates the registry years and the latter remains an unverified lead.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"casual labor\" social security employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned individual nonprofit tax filings, an SS-8 classification determination and IRM/audit guidance without a population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "domestic_service_in_private_home", + "precedence": 1, + "when": { + "domestic_service": "domestic service in a private home of the employer" + }, + "consequence": "deferred", + "description": "409(a)(6)(C) and POMS RS 01901.520 A exclude domestic service from nonbusiness work. 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L. 95-216 section 351(d) applies the 1977 amendments \"with respect to remuneration paid and services rendered after December 31, 1977\". Pay before 1978 for nonbusiness work rendered on or after 1978-01-01 is not remuneration paid after December 31, 1977, so both readings of the clause keep the $50 calendar-quarter test for it, threshold casual_cash_quarterly for the year paid, as threshold_id_by_case names: the payment-date reading casual_service_1968 chooses, and the reading that the amendments reach only pay both paid and for services rendered after 1977. It ranks below the domestic, farm, business and noncash cases, which decide such service as casual_service_1968 does (review r6 M-6: the service-date case could never be reached, because the family's service axis sends earlier service to casual_service_1968). Review r7 M-6 drops the earlier claim that election_work_1968 reads the same clause: it reads section 353(g)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay for nonbusiness work is wages once the $100 calendar-year cash test is met; apply the other families." + } + }, + { + "rule_id": "college_club_domestic_service_1968", + "family": "college_club_domestic_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_rs_01901220.html", + "sha256": "fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470", + "authority": "SSA POMS RS 01901.220", + "location": "A.1; B" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(2)" + }, + { + "capture": "poms_rs_01901220.html", + "sha256": "fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470", + "authority": "SSA POMS RS 01901.220", + "location": "B NOTE, alumni club or chapter", + "quote": "However, an alumni club or alumni chapter is not a college club, fraternity, or sorority, within the meaning of the law." + } + ], + "trigger_facts": [ + "domestic_service", + "employer_school_nexus", + "enrollment", + "statutory_student_service" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Domestic service in a local college club or local fraternity/sorority chapter by a student enrolled and regularly attending classes at a school, college, or university is excluded. This regime began in 1951; commercial-enterprise service does not receive this exclusion. An alumni club or alumni chapter is not a college club, fraternity or sorority (POMS RS 01901.220 B NOTE).", + "parameters": { + "college_club_or_local_chapter": true, + "commercial_enterprise_excluded_from_exception": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901220.html", + "sha256": "fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470", + "authority": "SSA POMS RS 01901.220", + "location": "A.1; B" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(2); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(2)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(2)" + }, + "section_references_verified_present": [ + "410(a)(2)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "condition_cases": { + "commercial_enterprise_excluded_from_exception": { + "cases": { + "commercial_enterprise": [ + "domestic_service" + ] + } + } + }, + "unread_trigger_facts": { + "statutory_student_service": "Read by the student_service rows (410(a)(10), service \"in the employ of\" the school where the student is enrolled, text \"service as a student\"). 410(a)(2) turns on domestic service, enrollment and attendance at any school, college or university, and the club's character, which the domestic_service, enrollment and employer_school_nexus texts carry; it does not ask whether the service is \"service as a student\"." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. 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Some alumni members in a college club or chapter are \"immaterial\" (same NOTE).", + "overrides": [ + "enrolled_student_in_local_club" + ] + }, + { + "case_id": "enrolled_student_in_local_club", + "precedence": 3, + "when": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(2); POMS RS 01901.220 A.1 and B." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The worker is not an enrolled, regularly attending student, or the employer is not a local college club or chapter, so 410(a)(2) does not exclude the service; apply the other families." + } + }, + { + "rule_id": "communist_organization_service_1968", + "family": "communist_organization_service", + "effective_start": "1968-01-01", + "effective_end": "2014-12-18", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "former 410(a)(17); historical amendment notes" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "former 410(a)(17), reproduced in 2014 amendment note; effective-date note" + }, + { + "capture": "ce1c_plaw113_295.html", + "sha256": "b4adf62c8774ef8b064f086f10264d77b1d5f0425889919067c3c325c2f6718d", + "authority": "Public Law 113-295, December 19, 2014, 128 Stat. 4052,4055", + "location": "221(a)(99)(C)(ii);221(b)(1)-(2)" + }, + { + "capture": "ce1c_cfr2024_20_404_1035.xml", + "sha256": "c65772e3961f9339197539354f7f1d8f1921b1f0cde1d35bc2ee7b7fdbc311be", + "authority": "20 CFR 404.1035, April 1, 2024 edition", + "location": "404.1035; retained unrevised language conflicts with the 2014 repeal" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1977 amendment note, subsecs. 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The original provision applies after June 30, 1956; the specific exclusion is repealed on December 19, 2014.", + "parameters": { + "organization_status_in_any_part_of_service_year": [ + "registered_under_Internal_Security_Act_1950", + "effective_final_Subversive_Activities_Control_Board_registration_order" + ], + "organization_classes": [ + "Communist-action", + "Communist-front", + "Communist-infiltrated" + ], + "original_service_after": "1956-06-30", + "repeal_date": "2014-12-19", + "repeal_savings": "Public Law 113-295 section 221(b)(2) preserves treatment of qualifying pre-enactment transactions, property and items for later tax liability", + "named_options": { + "enacted_2014_repeal": { + "specific_exclusion_repealed_from": "2014-12-19" + }, + "unamended_cfr_exclusion": { + "text": "2024 CFR 404.1035 still prints the former organization-registration exclusion" + } + }, + "source_disagreement_resolution": { + "basis": "Public Law 113-295 expressly strikes section 410(a)(17), effective December 19, 2014 subject to section 221(b)(2); preserve the CFR wording as a source discrepancy, not an operative continuation of the repealed exclusion.", + "operative_current_text": "enacted_2014_repeal" + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Later section text/source-credit comparison only. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2012_42_410.html", + "sha256": "a11b5f7fbf2827566d7c42ef6a567b2efb8e8e96cf03186ab4f7dd69aacd5bbb", + "authority": "42 U.S.C. 410, official United States Code 2012 edition label", + "location": "Section text as printed: 410(a)(17)" + }, + "section_references_verified_present": [ + "410(a)(17)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "condition_cases": { + "organization_classes": { + "cases": { + "registered_organization_employer": [ + "communist_organization_registration" + ], + "registered_organization_quarter_before_1978": [ + "communist_organization_registration" + ] + } + }, + "organization_status_in_any_part_of_service_year": { + "cases": { + "registered_organization_employer": [ + "communist_organization_registration", + "services_performed_date" + ], + "registered_organization_quarter_before_1978": [ + "communist_organization_registration", + "services_performed_date" + ] + } + }, + "original_service_after": { + "not_a_coverage_condition": "Former 410(a)(17)(B) 'after June 30, 1956' precedes the 1968 start." + }, + "repeal_date": { + "not_a_coverage_condition": "The row's end: Pub. L. 113-295 s.221(b)(1) makes the strike effective on enactment, 2014-12-19; the row ends 2014-12-18." + }, + "repeal_savings": { + "not_a_coverage_condition": "s.221(b)(2) preserves pre-enactment treatment for later tax liability; every service in this row is pre-enactment and the exclusion applies to it directly." + }, + "source_disagreement_resolution": { + "not_a_coverage_condition": "Records the CFR wording as a source discrepancy after the repeal; no condition inside 1968-2014-12-18." + } + }, + "unread_trigger_facts": { + "employee_self_or_mixed": "The case text's 'the employer is registered' carries former (17)'s 'in the employ of' (a contractor's client is not his employer).", + "historical_fica_treatment": "No captured source conditions former 410(a)(17) on how the payor treated the pay." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. 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L. 95-216: service performed in any quarter during any part of which the organization is registered or under an effective final order. Section 351(a)(1) \"substituted 'year' for 'quarter'\" only for \"remuneration paid and services rendered after Dec. 31, 1977\", so service before 1978 in a quarter in which the employer was neither registered nor ordered is not excluded, even if the employer was registered in another quarter of that year." + }, + { + "case_id": "registered_organization_employer", + "precedence": 2, + "when": { + "services_performed_date": "on or after 1978-01-01", + "communist_organization_registration": "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization" + }, + "consequence": "noncovered", + "description": "Former 410(a)(17) as Pub. 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Apply the ordinary employment definition and other applicable exclusions. The repealing act preserves specified pre-enactment treatment affecting later tax liability; the unrevised CFR text is retained as a named source disagreement.", + "parameters": { + "specific_exclusion_repealed": true, + "other_employment_rules_continue": true, + "repeal_savings_requires_pre_enactment_item_and_effect_on_later_tax_liability": true, + "named_options": { + "enacted_2014_repeal": { + "specific_exclusion_repealed_from": "2014-12-19" + }, + "unamended_cfr_exclusion": { + "text": "2024 CFR 404.1035 still prints the former organization-registration exclusion" + } + }, + "source_disagreement_resolution": { + "basis": "Public Law 113-295 expressly strikes section 410(a)(17), effective December 19, 2014 subject to section 221(b)(2); preserve the CFR wording as a source discrepancy, not an operative continuation of the repealed exclusion.", + "operative_current_text": "enacted_2014_repeal" + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 2014, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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L. 113-295 section 221(b)(2), which keeps the old treatment only of a \"transaction occurring before the date of the enactment\" or of property or an item from before it. This service-date row starts on the 2014-12-19 enactment date, so every service it classifies is post-enactment; earlier service belongs to communist_organization_service_1968." + }, + "specific_exclusion_repealed": { + "not_a_coverage_condition": "Describes what the covered residual already does: Pub. L. 113-295 section 221(a)(99)(C)(ii) amends section 210(a) \"by striking paragraph (17)\", effective on enactment under section 221(b)(1), so this family excludes no service in a window that starts on that date." + }, + "source_disagreement_resolution": { + "not_a_coverage_condition": "Records the 2024 CFR wording as a source discrepancy after the 2014 repeal; the row excludes nothing." + } + }, + "unread_trigger_facts": { + "communist_organization_registration": "410(a)(17) is struck from 2014-12-19 (Pub. 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L. 103\u2013387 applicable to remuneration paid after Dec. 31, 1993" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "location": "1994 amendment note, former 409(a)(6)(B)", + "quote": "does not include service described in section 410(f)(5)" + }, + { + "capture": "poms_rs_01402216.html", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05", + "authority": "SSA POMS RS 01402.216", + "location": "A, farm domestic employees from 1995", + "quote": "Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees." + }, + { + "capture": "poms_rs_01901200.html", + "sha256": "afec731c79bccd9e69440d863c6b76c3079b79eee8da1d58f2a647daa5cc49f5", + "authority": "SSA POMS RS 01901.200", + "location": "D.1 NOTE", + "quote": "NOTE: Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees. Instead they are subject to the new domestic threshold. (This is based on the enactment of P.L. 103-387 effective January 1, 1995 and reinforced with P.L. 108-203)." + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409 (LII capture 2026-10-24)", + "location": "409(a)(7)(B)", + "quote": "(B) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless\u2014 (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer\u2019s expenditures for agricultural labor in such year equal or exceed $2,500," + } + ], + "trigger_facts": [ + "amount", + "domestic_service", + "month_or_exposure", + "reporting_unit", + "cash_remuneration" + ], + "consequence": "covered_above_threshold", + "identification_class": "awaiting_ce2", + "description": "Annual $1,000 employer-employee domestic cash threshold replaces $50 per quarter. 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Case domestic_farm_service_before_1995 refuses (FARM_DOMESTIC_1994_DATE_UNSETTLED).", + "later_edition_reliance": { + "status": "explicitly_labeled", + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year." + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 103-387, as the 42 U.S.C. 409 notes summarize it, is \"applicable to remuneration paid after Dec. 31, 1993\".", + "condition_cases": { + "domestic_farm_service": { + "cases": { + "domestic_farm_service_before_1995": [ + "domestic_service" + ] + } + } + }, + "unread_trigger_facts": { + "month_or_exposure": "The calendar year domestic_cash_annual aggregates over (the transition case states its own 1994 window).", + "reporting_unit": "The employer-employee-year unit of domestic_cash_annual; the transition case states \"from one employer\" in its own text." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"domestic\" \"under 18\" \"exemption\" \"number\"; no published numeric prevalence bound located." + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "domestic_farm_service_before_1995", + "precedence": 1, + "when": { + "domestic_service": "domestic service on a farm operated for profit", + "amount": "cash remuneration from one employer in 1994 either of at least $50 but less than $150, from an employer whose 1994 expenditures for agricultural labor were less than $2,500, or of less than $50, from an employer whose 1994 expenditures for agricultural labor were $2,500 or more" + }, + "consequence": "open", + "description": "Ranked first, where the agricultural deferral stood. The 409 notes and POMS date the end of agricultural treatment of farm domestic pay a year apart. On the notes' reading this row decides the pay: noncash pay is excluded, cash pay of $50 to $999 takes benefit_credit_transition_1994 (covered) and less fails the $1,000 test. On POMS's reading agricultural_service_1988 decides it: noncash pay is excluded, and cash pay is wages once the employer pays the employee $150 or more in the year or its expenditures for agricultural labor reach $2,500 (409(a)(7)(B)). The readings differ only for $50 to $149 from an employer spending less than $2,500 (covered, then excluded) and for less than $50 from one spending $2,500 or more (excluded, then covered), so the case reads those two cells (review r6 M-2; review r7 M-8(c): it had refused $150 to $999, which both readings cover).", + "open_reason": "FARM_DOMESTIC_1994_DATE_UNSETTLED: Pub. L. 103-387 rewrote 409(a)(6)(B) to reach cash pay \"for domestic service in a private home of the employer (including domestic service described in section 410(f)(5) of this title)\" (42 U.S.C. 409, 1994 edition), and the 409 notes make the amendment \"applicable to remuneration paid after Dec. 31, 1993\". POMS RS 01402.216 A and RS 01901.200 D.1 say instead that \"Beginning January 1, 1995, domestic employees on farms operated for profit are no longer treated as agricultural employees\", RS 01901.200 citing \"the enactment of P.L. 103-387 effective January 1, 1995\". No CE1 capture holds section 2(a)(3) of the Act, so the rule for farm domestic pay in 1994 is unsettled and the case refuses.", + "open_alternatives": [ + { + "name": "statutory_note_reading", + "description": "The 409 notes date the whole 1994 rewrite of 409(a)(6)(B), farm domestic parenthetical included, to remuneration paid after December 31, 1993: farm domestic pay in 1994 is domestic service in a private home of the employer, and this row's other cases and residual decide it as they decide other domestic pay in 1994." + }, + { + "name": "poms_reading", + "description": "POMS RS 01402.216 A and RS 01901.200 D.1 keep domestic employees on farms operated for profit agricultural employees until January 1, 1995, as former 409(a)(6)(B) did (\"does not include service described in section 410(f)(5)\"): 1994 pay defers to agricultural_service, as domestic_service_1968 sends earlier pay." + } + ] + }, + { + "case_id": "noncash_remuneration", + "precedence": 2, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "consequence": "noncovered", + "description": "409(a)(6)(A) excludes noncash pay for domestic service in a private home." + }, + { + "case_id": "benefit_credit_transition_1994", + "precedence": 3, + "when": { + "amount": "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + }, + "consequence": "covered", + "description": "For 1994 only the worker still receives earnings credit (one quarter of coverage when total earnings are $620 to $999), but no FICA tax is due (POMS RS 01402.216 A). Keep the benefit-credit and tax channels separate." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay from one employer is wages once the $1,000 annual test is met; apply the other families." + } + }, + { + "rule_id": "domestic_service_1995", + "family": "domestic_service", + "effective_start": "1995-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_rs_01901200.html", + "sha256": "afec731c79bccd9e69440d863c6b76c3079b79eee8da1d58f2a647daa5cc49f5", + "authority": "SSA POMS RS 01901.200", + "location": "A.1; B; D.1" + }, + { + "capture": "poms_rs_01402216.html", + "sha256": "e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05", + "authority": "SSA POMS RS 01402.216", + "location": "A-B" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current code and amendment/effective-date notes captured 2026-10-24", + "location": "409(a)(6)(A)-(B)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(21), effective date of 1994 amendment" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409, pinned Code republication with amendment/effective-date notes", + "location": "409(a)(5)(A), employer-paid employee FICA for agricultural/domestic service" + }, + { + "capture": "irs_pub926_2026.html", + "sha256": "d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38", + "authority": "IRS Publication 926 (2026)", + "location": "Social Security and Medicare Taxes; Not withholding the employee share; employer pays taxes on explicit 2026 $100 weekly cash pay example" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(21)(A)", + "quote": "performed in any year by an individual under the age of 18 during any portion of such year" + } + ], + "trigger_facts": [ + "amount", + "domestic_service", + "enrollment", + "family_service", + "month_or_exposure", + "occupation", + "reporting_unit", + "cash_remuneration", + "age", + "services_performed_date" + ], + "consequence": "covered_above_threshold", + "identification_class": "awaiting_ce2", + "description": "Cash wages from one employer in a calendar year must reach the annual domestic threshold; all cash wages then count. Noncash remuneration remains excluded. Domestic work on a farm operated for profit uses this domestic regime from 1995. A worker under age 18 during any part of the calendar year in which the service is performed is excluded if domestic service is not the principal occupation; family exclusions apply independently.", + "parameters": { + "threshold_id": "domestic_cash_annual", + "domestic_farm_service": "domestic_service", + "all_cash_covered_when_threshold_met": true, + "rounding": { + "optional": true, + "authority": "42 USC 409(c)", + "unit": "individual_cash_payment", + "mode": "nearest_dollar_half_up", + "requires_regulatory_conditions": true + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1995, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1995_42_410.html", + "sha256": "c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac", + "authority": "42 U.S.C. 410, official United States Code 1995 edition label", + "location": "Section text as printed: 410(a)(21)" + }, + "section_references_verified_present": [ + "410(a)(21)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1994" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(21)" + }, + "section_references_verified_present": [ + "410(a)(21)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1994" + ] + } + ], + "employer_paid_employee_fica_included_in_wages": false, + "condition_cases": { + "rounding": { + "not_a_coverage_condition": "42 U.S.C. 409(c) optional rounding of each cash payment changes the amount counted, not whether the service is covered." + }, + "employer_paid_employee_fica_included_in_wages": { + "not_a_coverage_condition": "42 U.S.C. 409(a)(5)(A) takes the employee tax an employer pays without deduction out of wages, and below the annual cash threshold \"neither you nor your employee will owe social security or Medicare tax\" (IRS Pub. 926 (2026)). It sets the wage amount of pay already covered (\"your employee's wages each payday are $100\"), not which case or residual applies." + }, + "all_cash_covered_when_threshold_met": { + "not_a_coverage_condition": "Records that once the row's cash threshold (threshold_id) is met all cash pay counts, which the covered_above_threshold residual applies; noncash pay is a case." + } + }, + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 103-387, as the 42 U.S.C. 409 notes summarize it, is \"applicable to remuneration paid after Dec. 31, 1993\".", + "boundary_clause": { + "citation": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1994 Amendment note (Pub. L. 103-387 section 2(a)(3)(B))", + "quote": "Amendment by Pub. L. 103\u2013387 applicable to services performed after Dec. 31, 1994" + }, + "axis_exception": "Pub. L. 103-387 dates 410(a)(21) by services performed after Dec. 31, 1994, while its threshold change, which sets this family's 1994 boundary, applies to remuneration paid after Dec. 31, 1993, so the family keeps the payment-date axis. Case minor_not_principal_occupation carries the service date, so a minor's domestic service performed in 1994 and paid in 1995 takes the residual." + }, + "unread_trigger_facts": { + "amount": "The cash amount the annual domestic threshold compares (domestic_cash_annual; 409(a)(6)(B)).", + "domestic_service": "Entry fact of the family. From 1995 no case needs it: farm domestic service stays in this regime (parameter domestic_farm_service; POMS RS 01402.216 A), and 410(a)(21) is limited to domestic service in a private home of the employer, which is this family's whole scope.", + "enrollment": "Evidence for the occupation text, not a separate condition: IRS Pub. 926 (2026) says \"If the employee is a student, providing household services isn't considered to be their principal occupation\", so an enrolled minor states \"domestic service is not the individual's principal occupation\". NOTE: no other captured edition (Pub. 926 2008-2025 extracts, POMS RS 01402.216 B, RS 01901.200 B) states the student rule, and the case text does not mention it.", + "family_service": "Family exclusions are decided independently in the family_service rows (row description: \"family exclusions apply independently\"); no domestic exclusion depends on family relationship.", + "month_or_exposure": "The calendar year domestic_cash_annual aggregates over; the minor case reads the year of performance through its own age text.", + "reporting_unit": "The employer-employee-year unit of domestic_cash_annual." + } + }, + "worked_examples": [ + { + "example_id": "irs926_2026_jane_oak", + "income_year": 2026, + "citation": { + "capture": "irs_pub926_2026.html", + "sha256": "d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38", + "authority": "IRS Publication 926 (2026)", + "location": "Social Security and Medicare Taxes; withholding example, Mary Brown and Jane A. Oak" + }, + "source_passage": "On January 31, 2026, Mary Brown hired Jane A. Oak (who is an unrelated individual over age 18) to care for Mary\u2019s child and agreed to pay cash wages of $70 every Friday. Jane worked for the remainder of the year (a total of 48 weeks). Jane didn\u2019t give Mary a Form W-4 to request federal income tax withholding. The following is the information Mary will need to complete Schedule H (Form 1040), Form W-2, and Form W-3. Total cash wages paid to Jane $3,360.00 ($70 x 48 weeks) Jane\u2019s share of: Social security tax $208.32 ($3,360 x 6.2% (0.062)) Medicare tax $48.72 ($3,360 x 1.45% (0.0145))", + "expected_rule_id": "domestic_service_1995", + "expected_thresholds": { + "domestic_cash_annual": 3000 + }, + "expected_amount": 3360, + "calculation": "domestic_threshold", + "published_inputs": { + "employee_over_18": true, + "employee_unrelated": true, + "weekly_cash_wages": 70, + "weeks": 48 + }, + "published_outputs": { + "annual_cash_wages_dollars": 3360, + "social_security_coverage": "covered" + } + }, + { + "example_id": "irs926_2026_employer_paid_fica_cash_wages", + "income_year": 2026, + "citation": { + "capture": "irs_pub926_2026.html", + "sha256": "d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38", + "authority": "IRS Publication 926 (2026)", + "location": "Social Security and Medicare Taxes; Not withholding the employee share; employer pays taxes on explicit 2026 $100 weekly cash pay example" + }, + "source_passage": "In 2026, you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $3,000 or more for the year. You decide to pay your employee\u2019s share of social security and Medicare taxes from your own funds. You pay your employee $100 every Friday without withholding any social security or Medicare taxes. For social security and Medicare tax purposes, your employee\u2019s wages each payday are $100. For each wage payment, you will pay $15.30 when you pay the taxes. This is $7.65 ($6.20 for social security tax plus $1.45 for Medicare tax) to cover your employee\u2019s share plus $7.65 ($6.20 for social security tax plus $1.45 for Medicare tax) for your share. For income tax purposes, your employee\u2019s wages each payday are $107.65 ($100 + the $7.65 you will pay to cover your employee\u2019s share of social security and Medicare taxes).", + "expected_rule_id": "domestic_service_1995", + "expected_thresholds": { + "domestic_cash_annual": 3000 + }, + "income_year_basis": "published_transaction_year", + "published_inputs": { + "employee_over_18": true, + "employee_unrelated": true, + "expected_annual_cash_at_least_cents": 300000, + "cash_wages_cents": 10000, + "employer_paid_employee_fica_cents": 765 + }, + "published_outputs": { + "federal_income_tax_wages_per_payday_cents": 10765, + "social_security_wages_per_payday_cents": 10000 + }, + "source_edition_year": 2026, + "calculation": "domestic_cash_wages" + } + ], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"domestic\" \"under 18\" \"exemption\" \"number\"; no published numeric prevalence bound located." + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "noncash_remuneration", + "precedence": 1, + "when": { + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "consequence": "noncovered", + "description": "409(a)(6)(A) excludes noncash pay for domestic service in a private home." + }, + { + "case_id": "minor_not_principal_occupation", + "precedence": 2, + "when": { + "age": "under 18 during any portion of the calendar year in which the service is performed", + "occupation": "domestic service is not the individual's principal occupation", + "services_performed_date": "on or after 1995-01-01" + }, + "consequence": "noncovered", + "description": "410(a)(21)(A): service \"performed in any year by an individual under the age of 18 during any portion of such year\", the year of performance; POMS RS 01402.216 B, for service after 1994." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash pay from one employer is wages once the annual domestic threshold is met; apply the other families." + } + }, + { + "rule_id": "election_work_1968", + "family": "election_work", + "effective_start": "1968-01-01", + "effective_end": "1977-12-31", + "citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(c)(8)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(b)(1), State", + "quote": "(b) Definitions For the purposes of this section\u2014 (1) The term \u201c State \u201d does not include the District of Columbia, Guam, or American Samoa." + } + ], + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "reporting_unit", + "section_218_group", + "section_218_position", + "remuneration_paid_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Election official/worker coverage depends on the Section 218 agreement. An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. Before mandatory nonmember coverage, state/local service outside an agreement remains excluded.", + "parameters": { + "threshold_id": "election_remuneration_quarterly", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "mandatory_nonmember_coverage": false, + "service_date_transition": null, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ], + "primary_history_citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(7)(F)(iv); Amendments entries: 1990, 1994; Effective Date of 1994 Amendments; Effective Date of 1990 Amendment" + }, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ] + } + ], + "condition_cases": { + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold_paid_after_1977": [ + "election_work", + "government_level" + ] + } + }, + "threshold_id_by_case": { + "cases": { + "agreement_with_statutory_threshold_paid_after_1977": [ + "remuneration_paid_date" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + }, + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + } + }, + "scope": "Service as an election official or election worker (418(c)(8)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_statutory_threshold_paid_after_1977, agreement_with_lower_threshold and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; outside_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "threshold_id_by_case": { + "agreement_with_statutory_threshold_paid_after_1977": { + "threshold_id": "election_remuneration_annual", + "income_years": [ + 1978, + 2026 + ] + } + }, + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "public_retirement_system_participation": "Before 410(a)(7)(F) (service after 1991-07-01) membership does not change the 410(a)(7) exclusion; it matters only to how a 218 coverage group forms (418(d) referendum, divided systems), which section_218_position states.", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + }, + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period)." + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "agreement_with_statutory_threshold_paid_after_1977", + "precedence": 1, + "when": { + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than the statutory amount", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "consequence": "covered_above_threshold", + "description": "The 1977 amendment applies \"with respect to remuneration paid after December 31, 1977\", so remuneration for 1977 service paid in 1978 takes the 1978 statutory amount: threshold election_remuneration_annual, as threshold_id_by_case names, not this row's quarterly amount." + }, + { + "case_id": "agreement_with_lower_threshold", + "precedence": 2, + "when": { + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C)." + }, + { + "case_id": "agreement_with_statutory_threshold", + "precedence": 3, + "when": { + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than the statutory amount", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies." + }, + { + "case_id": "agreement_without_election_exclusion", + "precedence": 4, + "when": { + "section_218_position": "covered by a section 218 agreement with no election worker exclusion" + }, + "consequence": "covered", + "description": "Taxes apply from the first dollar (POMS SL 30001.357 C)." + }, + { + "case_id": "outside_agreement", + "precedence": 5, + "when": { + "section_218_position": "not covered", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "noncovered", + "description": "The state and local exclusion in 410(a)(7) applies; mandatory nonmember coverage begins only 1991-07-02." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + } + }, + { + "rule_id": "election_work_1978", + "family": "election_work", + "effective_start": "1978-01-01", + "effective_end": "1991-07-01", + "citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(c)(8)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(h), State", + "quote": "(h) State The term \u201c State \u201d includes the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(b)(1), State", + "quote": "(b) Definitions For the purposes of this section\u2014 (1) The term \u201c State \u201d does not include the District of Columbia, Guam, or American Samoa." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(n)(1), optional Medicare coverage of current employees", + "quote": "(n) Optional medicare coverage of current employees (1) The Commissioner of Social Security shall, at the request of any State , enter into or modify an agreement with such State under this section for the purpose of extending the provisions of subchapter XVIII, and sections 426 and 426\u20131 of this title, to services performed by employees of such State or any political subdivision thereof who are described in paragraph (2)." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(n)(2)(B)", + "quote": "(B) who are not otherwise covered under the State \u2019s agreement under this section" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(n)(3)", + "quote": "(3) For purposes of sections 426 and 426\u20131 of this title, services covered under an agreement pursuant to this subsection shall be treated as \u201c medicare qualified government employment\u201d" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "1986 amendment note, subsec. (v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v)." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "Pub. L. 99-272 section 13205(d)(3) effective-date note", + "quote": "Pub. L. 99\u2013272, title XIII, \u00a7 13205(d)(3) , Apr. 7, 1986 , 100 Stat. 318 , provided that: \u201cThe amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986 .\u201d" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. (v) as (n)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(p)(1), Medicare qualified government employment", + "quote": "(p) Medicare qualified government employment (1) For purposes of sections 426 and 426\u20131 of this title, the term \u201c medicare qualified government employment\u201d means any service which would constitute \u201cemployment\u201d as defined in subsection (a) of this section but for the application of the provisions of\u2014 (A) subsection (a)(5), or (B) subsection (a)(7)" + } + ], + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "reporting_unit", + "section_218_group", + "section_218_position" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Election official/worker coverage depends on the Section 218 agreement. An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. Before mandatory nonmember coverage, state/local service outside an agreement remains excluded.", + "parameters": { + "threshold_id": "election_remuneration_annual", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "mandatory_nonmember_coverage": false, + "service_date_transition": null, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(7)(F)(iv); Amendments entries: 1990, 1994; Effective Date of 1994 Amendments; Effective Date of 1990 Amendment" + }, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ] + } + ], + "boundary_clause": { + "citation": { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "1977 amendment note", + "quote": "with respect to remuneration paid after December 31, 1977" + }, + "axis_exception": "The family keeps the service-date axis because its 1991-07-02 boundary keys on service performed after July 1, 1991 (410(a)(7)(F)); this boundary keys on remuneration paid after 1977. 1977 service paid in 1978 reaches the earlier row, whose case agreement_with_statutory_threshold_paid_after_1977 carries the payment date and names the annual threshold." + }, + "condition_cases": { + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement": [ + "election_work", + "government_level" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + }, + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold": [ + "election_work", + "government_level", + "section_218_position" + ] + } + } + }, + "scope": "Service as an election official or election worker (418(c)(8)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_lower_threshold and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; outside_agreement applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "public_retirement_system_participation": "Before 410(a)(7)(F) (service after 1991-07-01) membership does not change the 410(a)(7) exclusion; it matters only to how a 218 coverage group forms (418(d) referendum, divided systems), which section_218_position states. Mandatory coverage begins only with the 1991-07-02 row (parameters.mandatory_nonmember_coverage false).", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + }, + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period)." + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "agreement_with_lower_threshold", + "precedence": 1, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_with_statutory_threshold", + "precedence": 2, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_without_election_exclusion", + "precedence": 3, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "consequence": "covered", + "description": "Taxes apply from the first dollar (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. 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That includes a position that only a Medicare HI-only modification under 418(v), redesignated 418(n), reaches: 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding it from OASDI." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + } + }, + { + "rule_id": "election_work_1991_0702", + "family": "election_work", + "effective_start": "1991-07-02", + "effective_end": "1994-12-31", + "citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(c)(8)" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "NOTE before A", + "quote": "NOTE: Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system or the services are excluded from mandatory coverage." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(7)(F), closing definition of retirement system", + "quote": "for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term \u201c retirement system \u201d has the meaning given such term by section 418(b)(4) of this title" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(b)(4), retirement system", + "quote": "(4) The term \u201c retirement system \u201d means a pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof." + }, + { + "capture": "poms_sl_50001501.html", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604", + "authority": "POMS SL 50001.501 (2020-01-29)", + "location": "A, mandatory Social Security coverage from July 2, 1991", + "quote": "Beginning July 2, 1991, Section 11332 of Public Law 101-508 mandates Social Security coverage for State and local government employees who are neither members of a qualified retirement system nor covered by a Section 218 Agreement" + }, + { + "capture": "poms_sl_50001501.html", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604", + "authority": "POMS SL 50001.501 (2020-01-29)", + "location": "B, qualified retirement system defined", + "quote": "A \u201cqualified retirement system\u201d is a pension plan maintained by a public employer that meets certain criteria established by the Internal Revenue Service (IRS) (see IRS Revenue Procedure 91-40; 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An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 1, a second position with the same county", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 2, a State plan member's city service", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(d)(4)(i), former participants of the same entity", + "quote": "a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(d)(4)(ii), re-hired annuitants of a state-wide system", + "quote": "if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii)." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(e)(2)(v), service for another entity; systems of multiple entities", + "quote": "In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if:" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "source note, T.D. 8354 (1991) as amended by T.D. 8794 (1998) and T.D. 8891 (2000)", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000]" + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership, 1998 text", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 1, 1998 text", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 2, 1998 text", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "source note, T.D. 8354 and its 1991 correction only", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991]" + } + ], + "trigger_facts": [ + "amount", + "election_work", + "government_level", + "month_or_exposure", + "public_retirement_system_participation", + "reporting_unit", + "section_218_group", + "section_218_position" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Election official/worker coverage depends on the Section 218 agreement. An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. For service after July 1, 1991, the mandatory state/local nonmember rule applies except election remuneration below the statutory annual threshold.", + "parameters": { + "threshold_id": "election_remuneration_annual", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "mandatory_nonmember_coverage": true, + "service_date_transition": "1991-07-02", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(7)(F)(iv); Amendments entries: 1990, 1994; Effective Date of 1994 Amendments; Effective Date of 1990 Amendment" + }, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(7)(F)(iv)" + }, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendments", + "Effective Date of 1990 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ] + } + ], + "condition_cases": { + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement_member": [ + "election_work", + "government_level" + ], + "outside_agreement_nonmember": [ + "election_work", + "government_level" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + }, + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + } + }, + "scope": "Service as an election official or election worker (418(c)(8); 410(a)(7)(F)(iv)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_lower_threshold_member and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; agreement_with_lower_threshold_nonmember takes 418(b)(1) for the agreement and 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\", for mandatory coverage; outside_agreement_nonmember applies 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\"; outside_agreement_member applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + }, + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period)." + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "agreement_with_lower_threshold_nonmember", + "precedence": 1, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "Remuneration is covered when it meets the agreement's amount for the agreement's period or, through mandatory coverage of optionally excluded service (POMS SL 30001.357 NOTE: \"Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system\"), the statutory annual amount of 410(a)(7)(F)(iv) for the calendar year; only remuneration below both is excluded. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_with_lower_threshold_member", + "precedence": 2, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C); a member is outside mandatory coverage. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_with_statutory_threshold", + "precedence": 3, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_without_election_exclusion", + "precedence": 4, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "consequence": "covered", + "description": "Taxes apply from the first dollar (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "outside_agreement_nonmember", + "precedence": 5, + "when": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "Mandatory coverage applies except remuneration below the statutory annual amount (410(a)(7)(F)(iv)). Membership only in a system that fails the IRS qualified-system standards does not defeat it (POMS SL 50001.501 B). A position that only a Medicare HI-only modification reaches is outside OASDI agreement coverage, so a nonmember there is covered mandatorily (POMS SL 50001.570 B.3, B.4). Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2)." + }, + { + "case_id": "outside_agreement_member", + "precedence": 6, + "when": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "noncovered", + "description": "The state and local exclusion in 410(a)(7) applies to a member of a qualified retirement system: 410(a)(7)(F) gives \"retirement system\" the 418(b)(4) meaning \"except as provided in regulations prescribed by the Secretary of the Treasury\", and POMS SL 50001.501 B applies those standards. That includes a position that only a Medicare HI-only modification under 418(v), redesignated 418(n), reaches: 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding it from OASDI. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + } + }, + { + "rule_id": "election_work_1995", + "family": "election_work", + "effective_start": "1995-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_sl_90015501.html", + "sha256": "dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d", + "authority": "SSA POMS SL 90015.501", + "location": "D, historical thresholds" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "C, agreement-specific treatment" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(7)(F)(iv) and 1990/1994 effective-date notes" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(c)(8)" + }, + { + "capture": "poms_sl_30001357.html", + "sha256": "d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278", + "authority": "SSA POMS SL 30001.357", + "location": "NOTE before A", + "quote": "NOTE: Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system or the services are excluded from mandatory coverage." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(7)(F), closing definition of retirement system", + "quote": "for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term \u201c retirement system \u201d has the meaning given such term by section 418(b)(4) of this title" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "418(b)(4), retirement system", + "quote": "(4) The term \u201c retirement system \u201d means a pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof." + }, + { + "capture": "poms_sl_50001501.html", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604", + "authority": "POMS SL 50001.501 (2020-01-29)", + "location": "A, mandatory Social Security coverage from July 2, 1991", + "quote": "Beginning July 2, 1991, Section 11332 of Public Law 101-508 mandates Social Security coverage for State and local government employees who are neither members of a qualified retirement system nor covered by a Section 218 Agreement" + }, + { + "capture": "poms_sl_50001501.html", + "sha256": "375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604", + "authority": "POMS SL 50001.501 (2020-01-29)", + "location": "B, qualified retirement system defined", + "quote": "A \u201cqualified retirement system\u201d is a pension plan maintained by a public employer that meets certain criteria established by the Internal Revenue Service (IRS) (see IRS Revenue Procedure 91-40; 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(v)", + "quote": "Subsec. (v). Pub. L. 99\u2013272, \u00a7 13205(c) , added subsec. (v)." + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "Pub. L. 99-272 section 13205(d)(3) effective-date note", + "quote": "Pub. L. 99\u2013272, title XIII, \u00a7 13205(d)(3) , Apr. 7, 1986 , 100 Stat. 318 , provided that: \u201cThe amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986 .\u201d" + }, + { + "capture": "lii_42_418.html", + "sha256": "9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0", + "authority": "42 USC 418 current code and amendment notes", + "location": "1987 amendment note, subsec. (n)", + "quote": "1987\u2014Subsec. (n). Pub. L. 100\u2013203, \u00a7 9023(c) , redesignated subsec. 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An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 1, a second position with the same county", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 2, a State plan member's city service", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(d)(4)(i), former participants of the same entity", + "quote": "a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(d)(4)(ii), re-hired annuitants of a state-wide system", + "quote": "if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii)." + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(e)(2)(v), service for another entity; systems of multiple entities", + "quote": "In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if:" + }, + { + "capture": "ce1r7_cfr2025_26_31_3121b7_2.xml", + "sha256": "ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 2025 edition (govinfo CFR XML, captured 2026-11-03)", + "location": "source note, T.D. 8354 (1991) as amended by T.D. 8794 (1998) and T.D. 8891 (2000)", + "quote": "[T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000]" + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), entity-by-entity membership, 1998 text", + "quote": "Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 1, 1998 text", + "quote": "In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county." + }, + { + "capture": "ce1r7_cfr1998_26_31_3121b7_2.xml", + "sha256": "4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4", + "authority": "26 C.F.R. 31.3121(b)(7)-2, April 1, 1998 edition, before T.D. 8794 (govinfo CFR XML, captured 2026-11-03)", + "location": "31.3121(b)(7)-2(c)(2), Example 2, 1998 text", + "quote": "An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. 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An agreement with no election exclusion covers remuneration from the first dollar; a stated lower exclusion threshold controls if the agreement uses one. The statutory ceiling is the referenced threshold. For service after July 1, 1991, the mandatory state/local nonmember rule applies except election remuneration below the statutory annual threshold.", + "parameters": { + "threshold_id": "election_remuneration_annual", + "agreement_threshold": "named_required_fact_if_agreement_excludes_election_workers", + "agreement_has_no_exclusion": "covered_from_first_dollar", + "mandatory_nonmember_coverage": true, + "service_date_transition": "1991-07-02", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1995, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(7)(F)(iv)" + }, + "section_references_verified_present": [ + "410(a)(7)(F)(iv)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1994 Amendment", + "Effective Date of 1990 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1990", + "1994" + ] + } + ], + "boundary_clause": { + "citation": { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1994 Amendment note, Pub. L. 103-296 section 303(e)", + "quote": "Pub. L. 103\u2013296, title III, \u00a7 303(e) , Aug. 15, 1994 , 108 Stat. 1520 , provided that: \u201cThe amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title , and section 3121 of Title 26 , Internal Revenue Code ] shall apply with respect to service performed on or after January 1, 1995 .\u201d" + } + }, + "condition_cases": { + "agreement_has_no_exclusion": { + "cases": { + "agreement_without_election_exclusion": [ + "section_218_position" + ] + } + }, + "scope": { + "cases": { + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level" + ], + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level" + ], + "agreement_with_statutory_threshold": [ + "election_work", + "government_level" + ], + "outside_agreement_member": [ + "election_work", + "government_level" + ], + "outside_agreement_nonmember": [ + "election_work", + "government_level" + ] + } + }, + "agreement_threshold": { + "cases": { + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + }, + "boundary_clause": { + "not_a_coverage_condition": "The quoted effective-date clause dates the amendment that starts this row; the family's date axis applies the date, and the row's cases carry the amended rule." + }, + "agreement_amount_input": { + "cases": { + "agreement_with_lower_threshold_nonmember": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ], + "agreement_with_lower_threshold_member": [ + "election_work", + "government_level", + "public_retirement_system_participation", + "section_218_position" + ] + } + } + }, + "scope": "Service as an election official or election worker (418(c)(8); 410(a)(7)(F)(iv)) in the employ of a State, a political subdivision or a wholly owned instrumentality (410(a)(7); 418(a)(1)). \"State\" here means one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands. 410(h) makes the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa States for the subchapter; the family leaves the District of Columbia, Guam and American Samoa, whose service current 410(a)(7)(C)-(E) treat separately, to the open row state_local_territories_history_open. Grounds by case: the agreement cases (agreement_with_lower_threshold_member and agreement_with_statutory_threshold) take 418(b)(1), under which \"State\" for a section 418 agreement does not include the District of Columbia, Guam or American Samoa; agreement_with_lower_threshold_nonmember takes 418(b)(1) for the agreement and 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\", for mandatory coverage; outside_agreement_nonmember applies 410(a)(7)(F), which itself reaches \"a State (other than the District of Columbia, Guam, or American Samoa)\"; outside_agreement_member applies the general 410(a)(7) exclusion, whose \"State\" is 410(h)'s, less the carve under 410(a)(7)(C)-(E) above. Other service falls to other families.", + "unread_trigger_facts": { + "amount": "The remuneration the row's threshold compares (418(c)(8): 'remuneration paid in a calendar quarter/year'); covered_above_threshold reads it, no case does.", + "month_or_exposure": "The aggregation period of the threshold (calendar quarter before 1978, calendar year after: the threshold's aggregation_scope); not a case condition.", + "reporting_unit": "The employer unit over which the threshold aggregates remuneration (aggregation_scope employer_employee_quarter/year); not a case condition.", + "section_218_group": "section_218_group names the coverage group (418(b)(5), 418(d)(4)); whether the group, and this position in it, is under an effective agreement is the judgement section_218_position states, so no case reads the group name." + }, + "agreement_amount_input": "The amount the State's section 218 agreement specifies for election workers, with the period the agreement counts it over (POMS SL 30001.357 C: \"Some State agreements specify a lower threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar year. In these States, the Social Security and Medicare tax applies when the amount specified in the State's agreement is met\"). No registry threshold holds it: a consumer supplies the amount and its period, a calendar quarter or a calendar year as the agreement says, per State and period for the lower-threshold cases, and threshold_id applies only to the statutory-amount and outside-agreement cases (review r6 M-12; review r7 low 4 adds the period)." + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Election-workers reporting/withholding guidance and Publication 15 describe thresholds without counting workers below the applicable agreement-specific thresholds.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Public-employee coverage reports discuss populations excluding students and election workers, so those counts do not bound this exclusion.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS optional-exclusion and reporting provisions give rules without an excluded-population bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"election workers\" \"social security\" exempt number statistics", + "result": "Returned UI coverage histories and Census administrative-earnings methodology without a bound on excluded election service.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"election workers\" number coverage -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned threshold, Section 218 and reporting guidance, plus beneficiary research, without an election-exclusion bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"election workers\" exempt employment statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS election reporting, W-2 and employer-tax guidance without a prevalence bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "agreement_with_lower_threshold_nonmember", + "precedence": 1, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "Remuneration is covered when it meets the agreement's amount for the agreement's period or, through mandatory coverage of optionally excluded service (POMS SL 30001.357 NOTE: \"Beginning July 2, 1991, services optionally excluded from coverage under a Section 218 Agreement may be mandatorily covered unless the employee is a member of a public retirement system\"), the statutory annual amount of 410(a)(7)(F)(iv) for the calendar year; only remuneration below both is excluded. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_with_lower_threshold_member", + "precedence": 2, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "The agreement's own amount is the threshold and a required fact (POMS SL 30001.357 C); a member is outside mandatory coverage. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_with_statutory_threshold", + "precedence": 3, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "418(c)(8); the referenced statutory threshold applies. A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "agreement_without_election_exclusion", + "precedence": 4, + "when": { + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "consequence": "covered", + "description": "Taxes apply from the first dollar (POMS SL 30001.357 C). A Medicare HI-only modification under 418(v) (418(n) from Pub. L. 100-203; services after March 31, 1986) does not count: it extends only title XVIII and sections 426 and 426-1 (418(n)(1)), and 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI." + }, + { + "case_id": "outside_agreement_nonmember", + "precedence": 5, + "when": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "covered_above_threshold", + "description": "Mandatory coverage applies except remuneration below the statutory annual amount (410(a)(7)(F)(iv)). Membership only in a system that fails the IRS qualified-system standards does not defeat it (POMS SL 50001.501 B). A position that only a Medicare HI-only modification reaches is outside OASDI agreement coverage, so a nonmember there is covered mandatorily (POMS SL 50001.570 B.3, B.4). Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2)." + }, + { + "case_id": "outside_agreement_member", + "precedence": 6, + "when": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker" + }, + "consequence": "noncovered", + "description": "The state and local exclusion in 410(a)(7) applies to a member of a qualified retirement system: 410(a)(7)(F) gives \"retirement system\" the 418(b)(4) meaning \"except as provided in regulations prescribed by the Secretary of the Treasury\", and POMS SL 50001.501 B applies those standards. That includes a position that only a Medicare HI-only modification under 418(v), redesignated 418(n), reaches: 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding it from OASDI. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2)): a member of the county's qualified system through another county position is a member for the poll work too (Example 1), and a member only of another entity's system, the State's included, is not (Example 2)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The service is not election work for a State, a political subdivision or a wholly owned instrumentality within this family's scope, so this family does not exclude it; apply the other families." + } + }, + { + "rule_id": "family_service_1968", + "family": "family_service", + "effective_start": "1968-01-01", + "effective_end": "1987-12-31", + "citations": [ + { + "capture": "poms_rs_01901250.html", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f", + "authority": "SSA POMS RS 01901.250", + "location": "A.2; B.1 NOTE (corporation rule); B.2; C.1; D-E" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1968 and 1987 amendment/effective-date notes" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1968 Amendment note (Pub. L. 90-248 section 123(c))", + "quote": "Pub. L. 90\u2013248, title I, \u00a7 123(c) , Jan. 2, 1968 , 81 Stat. 845 , provided that: \u201cThe amendments made by this section [amending this section and section 3121 of Title 26 , Internal Revenue Code ] shall apply with respect to services performed after December 31, 1967 .\u201d" + }, + { + "capture": "poms_rs_01901250.html", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f", + "authority": "SSA POMS RS 01901.250", + "location": "C.1 NOTE, parent domestic service 1961-1967", + "quote": "NOTE: For the years 1961 through 1967 inclusive, domestic service by a parent in a private home of a son or daughter is excluded." + }, + { + "capture": "poms_rs_01901250.html", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f", + "authority": "SSA POMS RS 01901.250", + "location": "D, degree of family relationship", + "quote": "Family employment rules apply to: \u2022 foster or step-relationships (step-relationships are deemed to continue after the death of the natural parent); and \u2022 natural or adoptive relationships." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(3)(B)(i), spouse's condition", + "quote": "has a spouse living in the home who has a mental or physical condition which results in such spouse" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(3)(B)(iii), child's condition", + "quote": "has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered" + } + ], + "trigger_facts": [ + "amount", + "family_service", + "incorporation", + "month_or_exposure", + "reporting_unit", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Service by a child under 21 for a parent and service for a spouse is excluded. Service by a parent for a son or daughter is excluded if outside the employer trade/business or domestic in the private home, except qualifying domestic care performed after 1967. Step, foster and adoptive relationships count as parent and child (POMS RS 01901.250 D). Corporation employment is not family employment; partnership exclusion requires a disqualifying relationship to every partner.", + "parameters": { + "child_parent_age_exclusion": 21, + "spouse_trade_business_excluded": true, + "parent_child_nonbusiness_excluded": true, + "domestic_parent_exception": { + "employer": "widowed_or_divorced_not_remarried_or_spouse_incapacitated_4_continuous_weeks_in_quarter", + "child_in_home": "under_18_or_needs_adult_care_4_continuous_weeks_in_quarter" + }, + "corporation": "family_relationship_not_applicable", + "partnership": "test_each_partner", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901250.html", + "sha256": "8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f", + "authority": "SSA POMS RS 01901.250", + "location": "A.2; B.2; C.1; D-E" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a); Amendments entries: 1968, 1987; Effective Date of 1987 Amendment; Effective Date of 1968 Amendment" + }, + "section_references_verified_present": [ + "410(a)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1987 Amendment", + "Effective Date of 1968 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1968", + "1987" + ] + } + ], + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 100-203, as the 42 U.S.C. 410 notes summarize it, applies \"with respect to remuneration paid after Dec. 31, 1987\".", + "condition_cases": { + "child_parent_age_exclusion": { + "cases": { + "child_under_21": [ + "family_service" + ] + } + }, + "domestic_parent_exception": { + "cases": { + "parent_domestic_care_exception": [ + "family_service", + "services_performed_date" + ] + } + }, + "parent_child_nonbusiness_excluded": { + "cases": { + "parent_for_child_nonbusiness_or_domestic": [ + "family_service" + ] + } + }, + "spouse_trade_business_excluded": { + "cases": { + "spouse_employee": [ + "family_service" + ] + } + } + }, + "unread_trigger_facts": { + "amount": "No 410(a)(3) exclusion depends on an amount; the amount reaches the other families' thresholds and the wage base.", + "month_or_exposure": "No 410(a)(3) exclusion depends on the period; the parent domestic-care exception states its own 4-continuous-weeks-in-the-quarter test in its family_service text.", + "reporting_unit": "No 410(a)(3) exclusion depends on the aggregation unit; partnership and corporation employers are carried by the family_service and incorporation texts." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"family employment\" \"prevalence\" \"social security\"; legal guidance returned, no published numeric prevalence bound located.", + "Web, domain irs.gov: \"child\" \"parent\" \"employment\" \"social security\" \"number\" \"exemption\" -IRM -forms; no published numeric prevalence bound located." + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "corporate_employer", + "precedence": 1, + "when": { + "incorporation": "corporation is the employer" + }, + "consequence": "covered", + "description": "The family relationship exclusion does not apply to a corporation; POMS RS 01901.250 B.1 NOTE, subject to other exclusions." + }, + { + "case_id": "parent_domestic_care_exception", + "precedence": 2, + "when": { + "family_service": "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "services_performed_date": "on or after 1968-01-01" + }, + "consequence": "covered", + "description": "410(a)(3)(B)(i)-(iii); POMS RS 01901.250 C.1.b. Pub. L. 90-248 section 123(c) applies the exception \"with respect to services performed after December 31, 1967\", and POMS C.1 NOTE keeps earlier service excluded: \"For the years 1961 through 1967 inclusive, domestic service by a parent in a private home of a son or daughter is excluded.\" The family keys on the payment date, so the case carries the service date: care given in 1967 and paid in 1968 stays excluded. The spouse's incapacity and an older child's need for care must come from a mental or physical condition (410(a)(3)(B)(i), (iii); POMS RS 01901.250 C.1.b).", + "overrides": [ + "parent_for_child_nonbusiness_or_domestic" + ] + }, + { + "case_id": "child_under_21", + "precedence": 3, + "when": { + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent" + }, + "consequence": "noncovered", + "description": "410(a)(3) before the 1987 amendment." + }, + { + "case_id": "spouse_employee", + "precedence": 4, + "when": { + "family_service": "individual employed by a spouse (for a partnership, every partner has this relationship)" + }, + "consequence": "noncovered", + "description": "410(a)(3) before the 1987 amendment." + }, + { + "case_id": "parent_for_child_nonbusiness_or_domestic", + "precedence": 5, + "when": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; 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The earlier (A) barred only cash, \"such individual does not receive any cash remuneration (other than as provided in subparagraph (B))\", and had no deeming sentence: 410(a)(20) and 411(c)(2)(F) make the service self-employment.", + "when": { + "historical_fica_treatment": "payor treated the remuneration, when paid, as subject to FICA tax", + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The arrangement does not qualify under 410(a)(20), so the ordinary employment rules apply; apply the other families." + } + }, + { + "rule_id": "fishing_crew_share_service_1995", + "family": "fishing_crew_share_service", + "effective_start": "1995-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(20); historical amendment notes" + }, + { + "capture": "poms_rs_01901280.html", + "sha256": "b92564dd650a4166c0018e9c6388c15753d56a1ebb6c03b403b4f1ae68582319", + "authority": "SSA POMS RS 01901.280", + "location": "A.1-A.3" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "410(a)(20), final crew-size sentence;1976,1986,1988,1996 amendment notes" + }, + { + "capture": "ce1c_usc2023_42_411.html", + "sha256": "59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1", + "authority": "42 U.S.C. 411, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "411(c)(2)(F);1976 amendment note" + }, + { + "capture": "ce1c_usc2024_26_3121.html", + "sha256": "17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab", + "authority": "26 U.S.C. 3121, United States Code 2024 edition", + "location": "3121(b)(20); Public Law 94-455 section 1207(f)(4), as amended; Public Law 104-188 section 1116(a)(3) effective-date notes" + }, + { + "capture": "ce1c_plaw104_188.html", + "sha256": "7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db", + "authority": "Public Law 104-188, August 20, 1996, 110 Stat. 1762-1763", + "location": "1116(a)(2)-(3)" + }, + { + "capture": "ce1c_cfr2024_20_404_1031.xml", + "sha256": "f808068af55a669085dd0ec4f9159271fe7e54b219a9b804645460e9cb18ca8f", + "authority": "20 CFR 404.1031, April 1, 2024 edition", + "location": "404.1031(a)(1),(a)(4),(b); retained older no-additional-cash wording" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410 (2023 U.S. Code, govinfo)", + "location": "410(a)(20)(C)", + "quote": "but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410 (2023 U.S. Code, govinfo)", + "location": "410(a), closing sentence", + "quote": "the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals" + } + ], + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "occupation", + "reporting_unit", + "fishing_catch_share_arrangement", + "fishing_crew_size", + "fishing_additional_cash_conditions", + "historical_fica_treatment", + "family_service", + "age", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Qualifying catch-share crew service is wage-excluded and included in other net earnings from self-employment, subject first to the family-service exclusion. Each boat from which the individual receives a share must normally have fewer than ten crew; a crew that averaged fewer than ten over the preceding four quarters is treated as normally under ten. Additional cash may not exceed $100 per trip, must depend on a minimum catch, and must be solely for traditionally compensated additional duties. This applies to remuneration paid after 1994.", + "parameters": { + "catch_share_conditions": [ + "share_of_catch_or_sale_proceeds", + "share_amount_depends_on_catch", + "each_boat_normally_fewer_than_10_crew" + ], + "wage_employment_excluded_when_arrangement_qualifies": true, + "self_employment_treatment": "other_net_earnings_from_self_employment_under_411c2F", + "family_service_exclusion_first": true, + "additional_cash_threshold_id": "fishing_additional_cash_per_trip", + "cash_limit_per_trip": 100, + "additional_cash_requires_all": [ + "not_more_than_100_dollars_per_trip", + "contingent_on_a_minimum_catch", + "solely_for_traditional_additional_duties_such_as_mate_engineer_or_cook" + ], + "named_options": { + "current_statute_crew_test": { + "crew": "fewer_than_10", + "averaging_period": "preceding_4_calendar_quarters", + "cash_limit_per_trip": 100, + "additional_cash_conditions": [ + "minimum_catch_contingency", + "traditional_additional_duties" + ] + }, + "poms_crew_test": { + "crew": "no_more_than_10", + "averaging_period": "previous_calendar_quarter", + "cash_limit_per_trip": 100, + "additional_cash_conditions": [ + "traditional_additional_duties" + ] + }, + "irc_and_cfr_cash_only_bar": { + "crew": "fewer_than_10", + "averaging_period": "preceding_4_calendar_quarters", + "cash_limit_per_trip": 100, + "additional_cash_conditions": [ + "minimum_catch_contingency", + "traditional_additional_duties" + ], + "barred_additional_pay": "cash_only" + } + }, + "additional_named_source_options": { + "unamended_cfr_cash_prohibition": { + "additional_cash": "none_except_catch_share", + "source": "20 CFR 404.1031(a)(1), April 1, 2024 edition" + } + }, + "source_disagreement_resolution": { + "operative_current_text": "current_statute_crew_test", + "basis": "Public Law 104-188 section 1116(a)(2) expressly states fewer than 10 and preceding four calendar quarters, with all three additional-cash conditions; inconsistent POMS and older CFR wording remain recorded as named options. 26 U.S.C. 3121(b)(20)(A) bars only \"any cash remuneration\" beyond what it allows, and 20 CFR 404.1031(a)(1) only \"any cash pay\", where 410(a)(20)(A) bars \"any additional compensation\"; that reading is recorded as irc_and_cfr_cash_only_bar (the Code's crew and cash terms; the CFR's other, unamended terms stay in unamended_cfr_cash_prohibition) and is not operative, because a crew member whose only extra pay is non-cash is covered on either reading: in employment under 410(a), or in self-employment under 20 CFR 404.1031(b)." + }, + "crew_average_period": "preceding_4_calendar_quarters", + "crew_average_comparison": "fewer_than_10", + "amendment_applies_to_remuneration_paid_after": "1994-12-31", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1995, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(20)" + }, + "section_references_verified_present": [ + "410(a)(20)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1996 Amendment", + "Effective Date of 1988 Amendment", + "Effective Date of 1986 Amendment", + "Effective Date of 1976 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1976", + "1986", + "1988", + "1996" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1997, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1997_42_411.html", + "sha256": "a88f64af261326670d0051b68368c1798c1f69ced7fd079694d4e92e6b3c8cf9", + "authority": "42 U.S.C. 411, official United States Code 1997 edition label", + "location": "Section text as printed: 411(c)(2)(F)" + }, + "section_references_verified_present": [ + "411(c)(2)(F)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [ + "1976" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(c)(2)(F)" + }, + "section_references_verified_present": [ + "411(c)(2)(F)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [ + "1976" + ] + } + ], + "condition_cases": { + "additional_cash_requires_all": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "catch_share_conditions": { + "cases": { + "qualifying_catch_share_arrangement": [ + "fishing_catch_share_arrangement" + ] + } + }, + "amendment_applies_to_remuneration_paid_after": { + "not_a_coverage_condition": "States the row's window: Pub. 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(a)(1), Pub. L. 98-369 section 2663(a)(7)(A)", + "quote": "Subsec. (a)(1). Pub. L. 98\u2013369, \u00a7 2663(a)(7)(A) , struck out \u201c(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949 , as amended, or (B)\u201d." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1984 Amendment note, Pub. L. 98-369 section 2664(b)", + "quote": "Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98\u2013369 effective July 18, 1984 , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1951 amendment note", + "quote": "1951\u2014Subsec. (a)(1)(C). Act Oct. 31, 1949 , \u00a7 505(a), as added by act July 12, 1951 , added subpar. (C)." + } + ], + "trigger_facts": [ + "agricultural_service", + "nonresident_alien_status", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Agricultural service by foreign workers lawfully admitted temporarily to the United States to perform agricultural labor is excluded. POMS dates the all-country temporary foreign agricultural-worker exclusion to after 1956. Before July 18, 1984, former 410(a)(1)(A) also excluded service by foreign agricultural workers under contracts entered into in accordance with title V of the Agricultural Act of 1949.", + "parameters": { + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901120.html", + "sha256": "f1a38bd51fd4856cedf573081ecaefcf681de65ba82b76b053937838f877de23", + "authority": "SSA POMS RS 01901.120", + "location": "A" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(1); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(1)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(1)" + }, + "section_references_verified_present": [ + "410(a)(1)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(1)" + }, + "section_references_verified_present": [ + "410(a)(1)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "condition_cases": { + "admission_condition": { + "cases": { + "temporary_agricultural_admission_agricultural_labor": [ + "nonresident_alien_status" + ], + "temporary_agricultural_admission_other_service": [ + "nonresident_alien_status" + ] + } + }, + "title_v_contract_clause": { + "cases": { + "title_v_contract_worker_before_1984_07_18": [ + "nonresident_alien_status", + "services_performed_date" + ] + } + } + }, + "admission_condition": "Lawful temporary admission to perform agricultural labor (42 U.S.C. 410(a)(1)); the sources differ only on the service such a worker performs other than agricultural labor in connection with the visa.", + "title_v_contract_clause": "Former 410(a)(1)(A), struck by Pub. L. 98-369 section 2663(a)(7)(A) effective July 18, 1984, so its case reads the service date. The captures hold the struck words and the effective date, not the pre-1984 section text, and none says whether any title V contract was in force after 1967. The 42 U.S.C. 410 notes record amendments to (a)(1) in 1951, 1954, 1956, 1958 and 1984 only, so the struck clause stood throughout this row's years before July 18, 1984." + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. 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Public-comment estimates and certification or visa totals do not establish a complete exclusion-population bound.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"H-2A\" workers number -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Returned immigration guidance and restricted OACT source snippets; no permissible bound was established and restricted pages were not opened.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"H-2A\" employment tax statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned Publications 15, 225 and 519, Forms 943/W-2 instructions and IRM provisions without an excluded-population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "title_v_contract_worker_before_1984_07_18", + "precedence": 1, + "when": { + "nonresident_alien_status": "foreign agricultural worker under a contract entered into in accordance with title V of the Agricultural Act of 1949, as amended", + "services_performed_date": "before 1984-07-18" + }, + "consequence": "noncovered", + "description": "Former 410(a)(1)(A) excluded service by foreign agricultural workers \"under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended\" until Pub. L. 98-369 section 2663(a)(7)(A) struck it, effective July 18, 1984. Like clause (B), the clause describes the workers; no capture limits it to agricultural labor, so it ranks above the clause (B) cases. No capture says whether any such contract was in force after 1967." + }, + { + "case_id": "temporary_agricultural_admission_agricultural_labor", + "precedence": 2, + "when": { + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor", + "agricultural_service": "agricultural labor performed in connection with that admission" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(1) and POMS RS 01901.120 A exclude service by such a worker, and Pub 51 (2023) section 3 exempts compensation \"for agricultural labor performed in connection with this visa\"; every source excludes this service." + }, + { + "case_id": "temporary_agricultural_admission_other_service", + "precedence": 3, + "when": { + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor", + "agricultural_service": "service other than agricultural labor performed in connection with that admission" + }, + "consequence": "open", + "open_reason": "FOREIGN_AGRICULTURAL_OTHER_SERVICE_UNSETTLED: 42 U.S.C. 410(a)(1) excludes \"Service performed by foreign agricultural workers lawfully admitted ... on a temporary basis to perform agricultural labor\" and POMS RS 01901.120 A excludes service \"when performed by\" such workers, with no condition on the service, while Pub 51 (2023) section 3 names as exempt only compensation \"for agricultural labor performed in connection with this visa\". No capture settles the other service of such a worker, so it refuses.", + "open_alternatives": [ + { + "name": "worker_admission_reading", + "description": "The exclusion follows the worker's admission, as the statute's \"Service performed by foreign agricultural workers\" and POMS RS 01901.120 A read, and Pub 51 (2023) page 12 says these workers \"are exempt from social security and Medicare taxes\": any service such a worker performs is excluded." + }, + { + "name": "agricultural_labor_reading", + "description": "The exclusion reaches only the labor Pub 51 (2023) section 3 names, agricultural labor performed in connection with the visa, so the worker's other service is not excluded by this family." + } + ], + "description": "Pub 51 (2023) section 3 limits its statement to agricultural labor performed in connection with the visa; the statute and POMS state no such limit." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The worker was not lawfully admitted temporarily to perform agricultural labor and, for service before July 18, 1984, worked under no title V contract, so 410(a)(1) does not exclude the service; apply the other families." + } + }, + { + "rule_id": "foreign_government_service_1968", + "family": "foreign_government_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_rs_01901400.html", + "sha256": "bcd09bd15e01e94ab9d9b46a82c27a3c8e06bd19214350809e0968196ec9252a", + "authority": "SSA POMS RS 01901.400", + "location": "A.1-2; A.4" + }, + { + "capture": "poms_rs_01802050.html", + "sha256": "37004f8f751e3c96c7b9e635a45d5b2352eb5da325d068675f6a9a3141bec630", + "authority": "SSA POMS RS 01802.050", + "location": "a-b" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(11)-(12)" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "411(c)(2)(C)" + } + ], + "trigger_facts": [ + "employee_self_or_mixed", + "foreign_government_service", + "nonresident_alien_status", + "citizenship", + "place_of_work" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Direct foreign-government service is excluded from employment. For a wholly owned instrumentality the exclusion also requires similar foreign-country service by U.S. government employees and State Department certification of reciprocal exemption. A U.S. citizen performing the excepted services in the United States is compulsorily covered as self-employed; failure of instrumentality conditions leaves ordinary employment coverage applicable.", + "parameters": { + "direct_foreign_government": "employment_excluded", + "instrumentality_conditions": [ + "wholly_owned", + "similar_service", + "state_department_reciprocity_certification" + ], + "us_citizen_service_in_us": "covered_self_employment", + "other_eligibility_rules_still_apply": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Later section text/source-credit comparison only. No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901400.html", + "sha256": "bcd09bd15e01e94ab9d9b46a82c27a3c8e06bd19214350809e0968196ec9252a", + "authority": "SSA POMS RS 01901.400", + "location": "A.1-2; A.4" + }, + { + "capture": "poms_rs_01802050.html", + "sha256": "37004f8f751e3c96c7b9e635a45d5b2352eb5da325d068675f6a9a3141bec630", + "authority": "SSA POMS RS 01802.050", + "location": "a-b" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(11); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(11)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(11)" + }, + "section_references_verified_present": [ + "410(a)(11)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(11)" + }, + "section_references_verified_present": [ + "410(a)(11)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "condition_cases": { + "instrumentality_conditions": { + "cases": { + "qualifying_wholly_owned_instrumentality": [ + "foreign_government_service" + ] + } + }, + "other_eligibility_rules_still_apply": { + "not_a_coverage_condition": "Restates what this family's covered outcomes already mean: the row excludes nothing beyond 410(a)(11)-(12), and the other families still apply (residual: \"Apply the other families\"), including the self-employment rules the us_citizen_in_united_states case hands the service to." + }, + "direct_foreign_government": { + "cases": { + "direct_foreign_government": [ + "foreign_government_service" + ] + } + } + }, + "unread_trigger_facts": { + "employee_self_or_mixed": "410(a)(11)-(12) speak of service 'in the employ of'; the case texts say 'employee of'.", + "nonresident_alien_status": "Neither 410(a)(11)-(12) nor 411(c)(2)(C) turns on alien residence; 411(c)(2)(C) reads citizenship, which citizenship carries." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Web, domains irs.gov and secure.ssa.gov: \"foreign government\" \"international organization\" \"exemption\" \"number employees\"; no published numeric prevalence bound located." + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "us_citizen_in_united_states", + "precedence": 1, + "when": { + "citizenship": "United States citizen", + "place_of_work": "United States", + "foreign_government_service": "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)" + }, + "consequence": "covered", + "description": "411(c)(2)(C) makes this service a trade or business: covered as self-employment (POMS RS 01802.050).", + "overrides": [ + "direct_foreign_government", + "qualifying_wholly_owned_instrumentality" + ] + }, + { + "case_id": "direct_foreign_government", + "precedence": 2, + "when": { + "foreign_government_service": "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(11); POMS RS 01901.400 A.1." + }, + { + "case_id": "qualifying_wholly_owned_instrumentality", + "precedence": 3, + "when": { + "foreign_government_service": "employee of an instrumentality wholly owned by a foreign government, in service similar to that performed abroad by United States Government employees, with a Secretary of State certification of an equivalent foreign exemption" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(12); POMS RS 01901.400 A.2." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Neither 410(a)(11) nor (12) applies; an instrumentality that fails a 410(a)(12) condition is covered employment (POMS RS 01802.050 b). Apply the other families." + } + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "family": "foreign_vessel_aircraft_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_rs_01901170.html", + "sha256": "95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd", + "authority": "SSA POMS RS 01901.170", + "location": "A; D" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(4)" + }, + { + "capture": "poms_rs_01901170.html", + "sha256": "95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd", + "authority": "SSA POMS RS 01901.170", + "location": "B", + "quote": "This excludes all service of officers and crewmen on foreign vessels or foreign aircraft, including service done within the U.S. if some part of the employee's service is done outside the U.S." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1954 amendment note to subsec. (a)(4)", + "quote": "made the exclusion with respect to services on non -American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer" + }, + { + "capture": "irs_pub15_2026.html", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4", + "authority": "IRS Publication 15 (2026)", + "location": "section 15, Aliens: 1. Resident: a. Service performed in the United States", + "quote": "(Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside the United States.)" + } + ], + "trigger_facts": [ + "assignment", + "employee_self_or_mixed", + "nonresident_alien_status", + "citizenship", + "american_employer", + "place_of_work" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "For a non-American vessel/aircraft, service is excluded when the individual is employed on and in connection with it while it is outside the United States, which reaches that employment's service in the United States too, and either the individual is not a U.S. citizen or the employer is not an American employer. This formulation has applied since 1955.", + "parameters": { + "exclusion_any_of": [ + "employee_not_us_citizen", + "employer_not_american" + ], + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901170.html", + "sha256": "95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd", + "authority": "SSA POMS RS 01901.170", + "location": "A; D" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(4); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(4)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(4)" + }, + "section_references_verified_present": [ + "410(a)(4)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(4)" + }, + "section_references_verified_present": [ + "410(a)(4)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + } + ], + "condition_cases": { + "exclusion_any_of": { + "cases": { + "foreign_craft_noncitizen": [ + "citizenship" + ], + "foreign_craft_non_american_employer": [ + "american_employer" + ] + } + }, + "clause_a_employment_test": { + "cases": { + "foreign_craft_noncitizen": [ + "place_of_work" + ], + "foreign_craft_non_american_employer": [ + "place_of_work" + ] + } + }, + "clause_a_gloss_basis": { + "not_a_coverage_condition": "Records the source of the in-port reading the two noncovered cases already carry in their place_of_work text." + } + }, + "clause_a_employment_test": "410(a)(4)(A) is met when the individual is employed on and in connection with the craft while it is outside the United States; it then reaches that employment's service in the United States too.", + "clause_a_gloss_basis": "The in-port reading (\"including service done within the U.S. if some part of the employee's service is done outside the U.S.\") comes from POMS RS 01901.170 B, headed \"1951 THROUGH 1954\"; section A (1955 and later) states the same employment test, \"employed on or in connection with such vessel or aircraft when outside the United States\", without the gloss. IRS Publication 15 (2026) restates the reading for resident aliens in 2026: \"Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside the United States.\" The row applies it to every year from 1968 under clause (A)'s words, \"is employed on and in connection with such vessel or aircraft when outside the United States\", as the captured code prints them; the LII amendment notes list one entry for subsection (a)(4), the 1954 act's, and describe only the clause (B) conditions it added.", + "unread_trigger_facts": { + "employee_self_or_mixed": "410(a)(4) is an employment exclusion; the case texts state the employment ('employed on and in connection with').", + "nonresident_alien_status": "410(a)(4)(B)(i) reads citizenship only ('not a citizen of the United States'), which citizenship carries; alien residence is immaterial." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"foreign\" \"vessel\" \"aircraft\" social security excluded employees statistics", + "result": "IRS alien-employment and overseas-employment guidance and Publications 54/519 explain coverage without a matching population bound.", + "source_group": "IRS/Statistics of Income/TIGTA", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"foreign\" \"vessel\" \"aircraft\" social security excluded employees statistics", + "result": "Returned noncitizen SSN/benefit and maritime-administration reports without counts matching vessel nationality, employee citizenship, employer nationality and place-of-service conditions.", + "source_group": "GAO/CRS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov/policy/docs", + "secure.ssa.gov" + ], + "query": "\"foreign\" \"vessel\" \"aircraft\" social security excluded employees statistics -MINT -DYNASIM -Trustees -solvency -projections", + "result": "POMS RS 01901.170 and related guidance describe the rule without a prevalence bound.", + "source_group": "SSA ORES/POMS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"foreign\" \"vessel\" \"aircraft\" social security excluded employees statistics", + "result": "Returned foreign-trade shipping definitions and transport occupations; shipments or broad occupational counts do not identify the statutory excluded population.", + "source_group": "Census/BLS", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "ssa.gov" + ], + "query": "site:ssa.gov/policy/docs \"foreign vessel\" employees number -MINT -DYNASIM -Trustees -solvency -projections -inurl:oact", + "result": "Located the 1964 United States Social Security Programs: Their Application To Nonnationals and to Beneficiaries Living Abroad; it was not opened or pinned. Other results were guidance without a verified bound.", + "source_group": "SSA ORES targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + }, + { + "date": "2026-10-24", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"foreign vessel\" employees social security statistics (\"Statistics of Income\" OR SOI OR TIGTA)", + "result": "Returned IRS alien-employment and foreign-source-income guidance without a matching population bound.", + "source_group": "IRS SOI/TIGTA targeted", + "timezone": "America/New_York", + "utc_date": "2026-10-25" + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "foreign_craft_noncitizen", + "precedence": 1, + "when": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "citizenship": "not a United States citizen" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(4)(A) and (B)(i). Clause (A) asks whether the individual \"is employed on and in connection with such vessel or aircraft when outside the United States\"; POMS RS 01901.170 B reads it to exclude service \"done within the U.S. if some part of the employee's service is done outside the U.S.\"; the LII note on the 1954 amendment describes only the clause (B) conditions it added." + }, + { + "case_id": "foreign_craft_non_american_employer", + "precedence": 2, + "when": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "american_employer": "employer is not an American employer" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(4)(A) and (B)(ii). Clause (A) asks whether the individual \"is employed on and in connection with such vessel or aircraft when outside the United States\"; POMS RS 01901.170 B reads it to exclude service \"done within the U.S. if some part of the employee's service is done outside the U.S.\"; the LII note on the 1954 amendment describes only the clause (B) conditions it added." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "410(a)(4) does not exclude the service; apply the other families." + } + }, + { + "rule_id": "guam_philippines_temporary_service_1968", + "family": "guam_philippines_temporary_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(18); historical amendment notes" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "410(a)(18);1960 amendment note; Public Law 86-778 section 103(v)(1) effective-date note" + }, + { + "capture": "irs_pub15_2026.html", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4", + "authority": "IRS Publication 15 (2026)", + "location": "section 15, Aliens: 2. Nonresidents working in the United States, e.", + "quote": "e. Korean resident admitted to Guam under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act." + } + ], + "trigger_facts": [ + "place_of_work", + "country_of_residence", + "visa_status", + "month_or_exposure", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Section 410(a)(18) excludes service performed in Guam by a resident of the Republic of the Philippines temporarily in Guam as a nonimmigrant admitted under 8 USC 1101(a)(15)(H)(ii). Public Law 86-778 section 103(d) added this exclusion for services after 1960. Philippine residence, Guam work location and the specified temporary admission are separate required facts. Note: IRS Publication 15 (2026) also lists a \"Korean resident admitted to Guam under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act\", with \"Exempt if service is performed for purposes specified in section 101(a)(15)(H)(ii) of the Immigration and Nationality Act.\" The 410(a)(18) text this row cites names only a resident of the Republic of the Philippines, and no other CE1 capture states a rule for Korean residents in Guam, so no case reads Korean residence.", + "parameters": { + "requires_all": { + "place_of_work": "Guam", + "country_of_residence": "Republic_of_the_Philippines", + "temporary_nonimmigrant_admission": "8USC1101(a)(15)(H)(ii)" + }, + "service_after": "1960-12-31", + "historical_basis": "Public Law 86-778 sections 103(d),103(v)(1), reproduced in the 2023 Code amendment/effective-date notes", + "territorial_government_employee_rules": "separate_family", + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(18); Amendments entries: 1960; Effective Date of 1960 Amendments" + }, + "section_references_verified_present": [ + "410(a)(18)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(18)" + }, + "section_references_verified_present": [ + "410(a)(18)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + } + ], + "condition_cases": { + "requires_all": { + "cases": { + "philippine_resident_h2_in_guam": [ + "place_of_work", + "country_of_residence", + "visa_status" + ] + } + } + }, + "unread_trigger_facts": { + "month_or_exposure": "No 410(a)(18) condition counts months; the exclusion reads place, residence and admission.", + "services_performed_date": "Pub. 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L. 97-248 section 269(b)). The case reaches an employee under 18 in 410(a)(14)(A)'s delivery or distribution who meets 3508(b)(2)'s place-of-sale, pay and written-contract conditions; whether newspapers or magazines are consumer products is the open question, in the readings. Review r7 M-7: the case had no newspaper limit, and its condition said newspapers and magazines were consumer products, the answer its first reading denies. A minor who is not an employee is outside the row's employee exclusions on both readings, and the residual sends a seller of other goods to the other families, so the case reaches neither. Ranked above under_18_delivery, whose conditions this worker also meets.", + "open_reason": "MINOR_NEWSPAPER_CARRIER_DIRECT_SELLER_1983_1995_UNSETTLED: 410(q) applies 3508 to services after 1982 \"notwithstanding any other provision of this subchapter\". 3508(b)(2)(A)(i)-(ii) reach a person \"engaged in the trade or business of selling (or soliciting the sale of) consumer products\", and clause (iii), \"the delivering or distribution of newspapers or shopping news\", applies only to services performed after December 31, 1995 (Pub. L. 104-188 section 1118(b)). No capture says whether newspapers or magazines were consumer products under clauses (i)-(ii) before 1996, so the case refuses.", + "open_alternatives": [ + { + "name": "minor_exclusion_governs", + "description": "Newspapers and magazines are not consumer products under 3508(b)(2)(A)(i)-(ii) before 1996, so the minor is not a direct seller, and 410(a)(14)'s exclusion of the minor's newspaper service applies: noncovered." + }, + { + "name": "direct_seller_rules_apply", + "description": "Newspapers and magazines are consumer products under 3508(b)(2)(A)(i)-(ii), so 410(q) makes the minor a direct seller and not an employee, and the earnings are self-employment income for the self-employment families to decide." + } + ] + }, + { + "case_id": "minor_vendor_direct_seller_after_1982_open", + "precedence": 2, + "when": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "consequence": "open", + "description": "410(q): \"Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.\" It applies to services performed after 1982-12-31 (Pub. L. 97-248 section 269(b)). The case reaches an employee under 18 in 410(a)(14)(B)'s fixed-price sale who meets 3508(b)(2)'s place-of-sale, pay and written-contract conditions; whether newspapers or magazines are consumer products is the open question, in the readings. Review r7 M-7: the case had no newspaper limit, and its condition said newspapers and magazines were consumer products, the answer its first reading denies. A minor who is not an employee is outside the row's employee exclusions on both readings, and the residual sends a seller of other goods to the other families, so the case reaches neither. Ranked above fixed_price_vendor_minor, whose conditions this worker also meets.", + "open_reason": "MINOR_NEWSPAPER_VENDOR_DIRECT_SELLER_1983_1995_UNSETTLED: 410(q) applies 3508 to services after 1982 \"notwithstanding any other provision of this subchapter\". 3508(b)(2)(A)(i)-(ii) reach a person \"engaged in the trade or business of selling (or soliciting the sale of) consumer products\", and clause (iii), \"the delivering or distribution of newspapers or shopping news\", applies only to services performed after December 31, 1995 (Pub. L. 104-188 section 1118(b)). No capture says whether newspapers or magazines were consumer products under clauses (i)-(ii) before 1996, so the case refuses.", + "open_alternatives": [ + { + "name": "minor_exclusion_governs", + "description": "Newspapers and magazines are not consumer products under 3508(b)(2)(A)(i)-(ii) before 1996, so the minor is not a direct seller, and 410(a)(14)'s exclusion of the minor's newspaper service applies: noncovered." + }, + { + "name": "direct_seller_rules_apply", + "description": "Newspapers and magazines are consumer products under 3508(b)(2)(A)(i)-(ii), so 410(q) makes the minor a direct seller and not an employee, and the earnings are self-employment income for the self-employment families to decide." + } + ] + }, + { + "case_id": "under_18_delivery", + "precedence": 3, + "when": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "consequence": "noncovered", + "description": "410(a)(14)(A); 411(c)(2) gives no self-employment exception for it." + }, + { + "case_id": "fixed_price_vendor_adult", + "precedence": 4, + "when": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "consequence": "covered", + "description": "410(a)(14)(B) excludes the service from wage employment and 411(c)(2)(A) makes it a trade or business at 18: covered as self-employment. The guarantee and credit clause of 410(a)(14)(B) keeps the exclusion: \"whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back\"." + }, + { + "case_id": "fixed_price_vendor_minor", + "precedence": 5, + "when": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "consequence": "noncovered", + "description": "410(a)(14)(B); 411(c)(2)(A) applies only from age 18. The guarantee and credit clause of 410(a)(14)(B) keeps the exclusion: \"whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back\"." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Other newspaper service follows the ordinary employee or trade or business rules; apply the other families." + } + }, + { + "rule_id": "newspaper_service_1996", + "family": "newspaper_service", + "effective_start": "1996-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(14); historical amendment notes" + }, + { + "capture": "poms_rs_01901500.html", + "sha256": "165a4fe4f7696cbd4ea2f50d8ee9d8e52dc9a48b5d707f257a27d53e80be24cf", + "authority": "SSA POMS RS 01901.500", + "location": "A-B" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "410(a)(14)(A)-(B);410(j) employee definition;historical amendment notes" + }, + { + "capture": "ce1c_usc2023_42_411.html", + "sha256": "59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1", + "authority": "42 U.S.C. 411, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "411(c)(2)(A), adult newspaper-vendor employee-service exception" + }, + { + "capture": "ce1c_usc2024_26_3508.html", + "sha256": "f248abc5a35357f534c71d20cf055350af6143b6449e78a3e4206adcfb3aedc0", + "authority": "26 U.S.C. 3508, United States Code 2024 edition", + "location": "3508(a),(b)(2)(A)(iii),(B)-(C);1996 amendment/effective-date note" + }, + { + "capture": "ce1c_plaw104_188.html", + "sha256": "7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db", + "authority": "Public Law 104-188, August 20, 1996, 110 Stat. 1764", + "location": "1118(a)-(b)" + }, + { + "capture": "ce1c_poms_rs_01802232.html", + "sha256": "7869d2fd505951090e99709f2de4a9e252bd9bacebd21fffea53e46333a6d2ae", + "authority": "SSA POMS RS 01802.232, revision June 16, 1997", + "location": "B.2 direct-seller conditions;B.3 common-law control if conditions fail" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(q)" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "410(a)(14)(B)", + "quote": "(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;" + } + ], + "trigger_facts": [ + "employee_self_or_mixed", + "occupation", + "age", + "newspaper_service_arrangement", + "direct_seller_contract", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "For services after 1995, newspaper and shopping-news delivery/distribution can qualify for section 3508 direct-seller self-employment treatment only with output-based remuneration and a written federal-tax nonemployee contract. The existing under-18 delivery and fixed-margin retail-vendor provisions remain. 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POMS RS 01802.232B.2-B.3 also requires them. Preserve the broad RS 01901.500 summary as a named wording alternative rather than applying it without those facts.", + "operative_current_text": "conditional_direct_seller_statute" + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1997, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1997_42_410.html", + "sha256": "93939bca4925df02bf9debddebc685c842dbbcbf1ff0e67b05c6ec1f7a0b318a", + "authority": "42 U.S.C. 410, official United States Code 1997 edition label", + "location": "Section text as printed: 410(a)(14), 410(a)(14)(A), 410(j)" + }, + "section_references_verified_present": [ + "410(a)(14)", + "410(a)(14)(A)", + "410(j)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1997_42_411.html", + "sha256": "a88f64af261326670d0051b68368c1798c1f69ced7fd079694d4e92e6b3c8cf9", + "authority": "42 U.S.C. 411, official United States Code 1997 edition label", + "location": "Section text as printed: 411(c)(2)(A)" + }, + "section_references_verified_present": [ + "411(c)(2)(A)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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The guarantee and credit clause of 410(a)(14)(B) keeps the exclusion: \"whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back\"." + }, + { + "case_id": "fixed_price_vendor_minor", + "precedence": 4, + "when": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "consequence": "noncovered", + "description": "410(a)(14)(B); 411(c)(2)(A) applies only from age 18. 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the open readings carry the taxable-year question, and for a calendar-year worker the first such year begins January 1, 1987." + }, + "m1_exclusion_start_by_reading": { + "as_if_included_in_tra1986_section_123": "1987-01-01", + "from_enactment_1988_11_10": "1988-11-10" + }, + "condition_cases": { + "m1_exclusion_start_by_reading": { + "not_a_coverage_condition": "Records the start date each named alternative of case m1_admission_purpose_service_start_open gives (1987-01-01 or 1988-11-10). 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L. 86\u2013778, \u00a7 103(j)(2)(F) , substituted \u201csection 410(j)(3)(C)\u201d for \u201csection 410(k)(3)(C)\u201d." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(j)(3), closing clauses", + "quote": "if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term \u201c employee \u201d under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current law and historical amendment notes", + "location": "1989 amendment note to subsec. 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Later administrative guidance is not independently established for every earlier year." + }, + "unread_trigger_facts": { + "amount": "The amount the row's threshold compares: cash remuneration from one employer to the statutory home worker in the period (homeworker_cash_quarterly, $50); the common-law case needs no amount (POMS RS 01402.230 B.2).", + "month_or_exposure": "The period the threshold aggregates over (calendar quarter, 1951-1977), read by the threshold lookup, not by a case.", + "reporting_unit": "The threshold's employer-employee aggregation scope (employer_employee_quarter); no case depends on it." + }, + "condition_cases": { + "statutory_homeworker_covered_pay": { + "cases": { + "statutory_homeworker": [ + "occupation" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed POMS RS 01402.230 definitions/policy; no numeric prevalence bound in these passages. Broader search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"statutory homeworkers\" (statistics OR number OR prevalence)", + "result": "IRS definitions and SOI form documentation; no below-cash-threshold prevalence bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"homeworkers\" \"social security\" coverage -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "Coverage and industry classification guidance; no exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov", + "census.gov", + "bls.gov" + ], + "query": "\"statutory homeworkers\" employment (statistics OR number)", + "result": "No qualifying homeworker-exclusion prevalence bound located." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "common_law_employee", + "precedence": 1, + "when": { + "employee_self_or_mixed": "common-law employee" + }, + "consequence": "covered", + "description": "Cash and noncash pay are wages without the statutory homeworker cash test (POMS RS 01402.230 B.2)." + }, + { + "case_id": "statutory_homeworker", + "precedence": 2, + "when": { + "occupation": "home worker in a 410(j)(3)(C) occupational group, under a contract of service that contemplates that substantially all the services are to be performed personally, with no substantial investment in facilities (other than in facilities for transportation), in a continuing relationship" + }, + "consequence": "covered_above_threshold", + "description": "Once the $50 calendar-quarter cash test is met, cash and noncash pay are wages (former 409(j), which Pub. 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L. 101-239 section 10208(d)(1)(A)-(K) redesignated it; 1977 and 1989 amendment notes and the 1977 effective-date note" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current law and historical amendment notes", + "location": "1989 amendment notes, subsec. (j) entry", + "quote": "Former subsec. (j) redesignated subsec. (a)(8)." + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current law and historical amendment notes", + "location": "1989 amendment note to subsec. (a), Pub. L. 101-239 section 10208(d)(1)(A)-(K)", + "quote": "former subsecs. (j) and (k) as pars. 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L. 95-216 section 351(d)", + "quote": "shall apply with respect to remuneration paid and services rendered after December 31, 1977" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409, current law and historical amendment notes", + "location": "409(a)(8), current text; former 409(j) through 1989", + "quote": "(8) Remuneration paid by an employer in any year to an employee for service described in section 410(j)(3)(C) of this title (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(j)(3), closing clauses", + "quote": "if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term \u201c employee \u201d under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship" + } + ], + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "month_or_exposure", + "occupation", + "reporting_unit" + ], + "consequence": "deferred", + "identification_class": "awaiting_ce2", + "description": "A statutory occupational-group home worker must meet the cash threshold; then both cash and noncash remuneration are wages. 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Later administrative guidance is not independently established for every earlier year." + }, + "unread_trigger_facts": { + "amount": "The amount the row's threshold compares: cash remuneration from one employer to the statutory home worker in the period (homeworker_cash_annual, $100); the common-law case needs no amount (POMS RS 01402.230 B.2).", + "month_or_exposure": "The period the threshold aggregates over (calendar year, from 1978), read by the threshold lookup, not by a case.", + "reporting_unit": "The threshold's employer-employee aggregation scope (employer_employee_year); no case depends on it." + }, + "condition_cases": { + "statutory_homeworker_covered_pay": { + "cases": { + "statutory_homeworker": [ + "occupation" + ] + } + } + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed POMS RS 01402.230 definitions/policy; no numeric prevalence bound in these passages. 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L. 101-239 section 10208(d)(1)(A)-(K) redesignated it 409(a)(8) in 1989; POMS RS 01402.230 B.1)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "deferred", + "description": "Neither a common-law nor a statutory employee: the worker is self-employed and the self-employment base definition decides.", + "defers_to": [ + "self_employment_base_definition" + ] + } + }, + { + "rule_id": "student_nurse_service_1968", + "family": "student_nurse_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "poms_rs_01901760.html", + "sha256": "be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78", + "authority": "SSA POMS RS 01901.760", + "location": "Policy" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(13)" + }, + { + "capture": "poms_rs_01901760.html", + "sha256": "be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78", + "authority": "SSA POMS RS 01901.760", + "location": "Policy, statement of congressional intent", + "quote": "The intent of Congress is to exclude student nurse employment: \u2022 that is part-time; \u2022 when the only service performed is incidental to the student's training; and \u2022 when the remuneration for services is nominal." + }, + { + "capture": "irs_pub15_2026.html", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4", + "authority": "IRS Publication 15 (2026)", + "location": "section 15, Students, scholars, trainees, teachers, etc., item 3", + "quote": "3. Student nurse performing part-time services for nominal earnings at hospital as incidental part of training." + } + ], + "trigger_facts": [ + "employer_school_nexus", + "enrollment", + "occupation", + "statutory_student_service" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "A student nurse in the employ of a hospital or nurses training school is excluded when enrolled and regularly attending classes in a nurses training school chartered or approved under State law. The exclusion began in 1940. POMS describes part-time training-incidental work for nominal remuneration. Whether the exclusion reaches a student nurse's service that is not part-time, not incidental to training or not for nominal pay is open (case student_nurse_beyond_training_open).", + "parameters": { + "required_school_state_approval": true, + "service_as_student_nurse": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901760.html", + "sha256": "be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78", + "authority": "SSA POMS RS 01901.760", + "location": "Policy" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(13); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "410(a)(13)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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POMS RS 01901.760 also says \"The intent of Congress is to exclude student nurse employment: \u2022 that is part-time; \u2022 when the only service performed is incidental to the student's training; and \u2022 when the remuneration for services is nominal.\", and IRS Publication 15 (2026) lists the exemption as \"3. Student nurse performing part-time services for nominal earnings at hospital as incidental part of training.\" No capture settles whether the exclusion reaches a student nurse's service that is not part-time, not incidental to training or not for nominal pay, so such service refuses.", + "open_alternatives": [ + { + "name": "statutory_conditions_reading", + "description": "410(a)(13) and the POMS RS 01901.760 condition list govern: enrollment and regular attendance in a nurses' training school chartered or approved under State law, and service as a student nurse for a hospital or nurses' training school, exclude the service whatever its hours, its link to training or its pay, as case enrolled_student_nurse gives (noncovered)." + }, + { + "name": "training_incidental_nominal_pay_reading", + "description": "The exclusion reaches only the employment POMS RS 01901.760's statement of congressional intent and Publication 15 (2026) item 3 describe: part-time, incidental to the student's training, for nominal pay. Other student nurse service is not excluded by this family and the residual covers it." + } + ], + "description": "Ranked above enrolled_student_nurse, whose texts this worker also meets: 410(a)(13) and the POMS condition list state no limit on hours, training link or pay, while the POMS intent paragraph and Publication 15 (2026) item 3 describe part-time, training-incidental, nominal-pay work." + }, + { + "case_id": "enrolled_student_nurse", + "precedence": 2, + "when": { + "occupation": "student nurse in the employ of a hospital or a nurses' training school", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "employer_school_nexus": "nurses' training school chartered or approved under State law" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(13); POMS RS 01901.760. 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From 2024-08-15, the captured POMS edition's C.2-C.3 student criteria also apply.", + "parameters": { + "auxiliary_organization_included": true, + "public_school_section_218_override": true, + "current_poms_student_criteria": { + "source": "POMS RS 01901.720 C.2-C.3, TN 62 (08-24)", + "service_from": "2024-08-15", + "before": "No capture holds an earlier POMS edition of these criteria, so service before 2024-08-15 keeps the statutory test of 410(a)(10) without them; the criteria are not projected backwards.", + "date_axis": { + "named_options": { + "services_performed_date": "The edition's 08/15/2024 start is tested against the date the services were performed.", + "determination_date": "The edition's start is tested against the date SSA determines coverage, whatever year the service fell in." + }, + "operative": "services_performed_date", + "basis": "CE1's ruling, as for SSR 95-3P in agricultural_service_1988: the captured page gives only the edition's effective dates, and CE1's cases key to the service date, so the criteria decide service performed on or after 2024-08-15." + }, + "citation": { + "capture": "poms_rs_01901720.html", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423", + "authority": "SSA POMS RS 01901.720, TN 62 (08-24)", + "location": "page header, effective dates", + "quote": "Effective Dates: 08/15/2024 - Present" + } + }, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01901720.html", + "sha256": "24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423", + "authority": "SSA POMS RS 01901.720", + "location": "A; C" + }, + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Public Law 92-603 section 129(a)-(b), 86 Stat 1359", + "location": "printed p.1359 (original PDF p.31; extract p.7)" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 410(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendment" + }, + "section_references_verified_present": [ + "410(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "Section text as printed: 410(a)(10)" + }, + "section_references_verified_present": [ + "410(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(10)" + }, + "section_references_verified_present": [ + "410(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + } + ], + "auxiliary_organization_source_disagreement": { + "named_options": { + "act_1973_service_start": "Public Law 92-603 section 129(b) applies the auxiliary-organization amendment to service after December 31, 1972.", + "poms_1951_grouped_description": "POMS RS 01901.720 A groups school and auxiliary-organization service under its Beginning 1/1/51 statement." + }, + "resolution": "The enacted auxiliary-organization amendment supplies the historical start, 1973-01-01. The later POMS grouped description does not establish the earlier auxiliary-organization effective date.", + "citation": { + "authority": "Public Law 92-603 section 129(a)-(b), 86 Stat 1359", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "printed p.1359 (original PDF p.31; extract p.7)", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + "operative": "act_1973_service_start" + }, + "condition_cases": { + "auxiliary_organization_included": { + "cases": { + "enrolled_student_before_2024_08_15": [ + "employer_school_nexus" + ], + "enrolled_student_from_2024_08_15": [ + "employer_school_nexus" + ] + } + }, + "current_poms_student_criteria": { + "cases": { + "enrolled_student_before_2024_08_15": [ + "services_performed_date" + ], + "enrolled_student_from_2024_08_15": [ + "services_performed_date", + "statutory_student_service", + "enrollment" + ] + } + } + }, + "unread_trigger_facts": { + "section_218_group": "The 218 override turns on whether the State's agreement covers these student services, which section_218_position states; the coverage group under which the agreement covers them does not change the outcome." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov" + ], + "query": "\"student\" \"FICA exemption\" statistics audit", + "result": "IRS 2004-10 discusses possible future medical-resident coverage only, a subset of the student exclusion. No bound for the full exclusion." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student\" \"Social Security\" \"noncovered\" employment exemption statistics -MINT -DYNASIM", + "result": "GAO-10-938 concerns broader state/local noncoverage; no student-exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs" + ], + "query": "\"student\" employment exclusion coverage statistics -\"Trustees\" -\"projections\" -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying student-exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "census.gov", + "bls.gov" + ], + "query": "\"student\" university employment \"FICA\" exemption", + "result": "BLS UI timeline concerns different coverage law; no FICA exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"student\" \"FICA\" exemption (statistics OR number) \"GAO\"", + "result": "GAO/HEHS/GGD-00-184R says IRS had not developed data on number or share of medical residents paying FICA; GAO/OSI-99-8 provides qualitative student guidance. Neither bounds all student exclusions." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "section_218_agreement_covers_students", + "precedence": 1, + "when": { + "section_218_position": "a State or local school whose section 218 agreement covers these student services" + }, + "consequence": "covered", + "description": "For a State or local school, the 218 agreement decides (POMS RS 01901.720 A).", + "overrides": [ + "enrolled_student_before_2024_08_15", + "enrolled_student_from_2024_08_15" + ] + }, + { + "case_id": "enrolled_student_before_2024_08_15", + "precedence": 2, + "when": { + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student", + "enrollment": "enrolled and regularly attending classes", + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(10); POMS RS 01901.720 A and C.1. The captured POMS edition takes effect 08/15/2024, and no capture holds an earlier one, so its C.2-C.3 criteria are not projected to earlier service." + }, + { + "case_id": "enrolled_student_from_2024_08_15", + "precedence": 3, + "when": { + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it" + }, + "consequence": "noncovered", + "description": "42 U.S.C. 410(a)(10) with POMS RS 01901.720 C.2-C.3, TN 62 (08-24), whose effective dates run from 08/15/2024. A worker failing a C.2 criterion is not a student, and C.3 confines the exclusion to the attendance periods it names, so the residual decides. The enrollment text follows C.3's order: attendance periods less a school break of more than five weeks while the student is not attending, or C.3's last sentence, \"Services performed on holidays, weekends, and between semesters falling within the academic year when classes are not scheduled are excluded.\"" + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The worker is not an enrolled, regularly attending student of the employing school, or, for service on or after 2024-08-15, fails a POMS RS 01901.720 C.2 student criterion or works outside the attendance periods C.3 names, so 410(a)(10) does not exclude the service; apply the other families." + } + }, + { + "rule_id": "tips_service_1968", + "family": "tips_service", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 USC 409(a)(10), current law and 1965 notes; later-edition text and historical notes, not contemporaneous pre-1994 section text", + "location": "409(a)(10); 1965 enactment and effective-date notes" + }, + { + "capture": "irs_pub15_2026.html", + "sha256": "38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4", + "authority": "IRS Publication 15 (2026)", + "location": "section 6, cash tips of $20 per month" + } + ], + "trigger_facts": [ + "amount", + "employee_self_or_mixed", + "month_or_exposure", + "reporting_unit", + "cash_remuneration" + ], + "consequence": "covered_above_threshold", + "identification_class": "awaiting_ce2", + "description": "Noncash tips are excluded. Cash tips received by an employee in a calendar month in the course of employment for an employer count when they reach 20 dollars. This cash-tip inclusion began after 1965.", + "parameters": { + "threshold_id": "cash_tips_monthly", + "all_cash_tips_covered_when_test_met": true, + "later_edition_reliance": { + "status": "explicitly_labeled", + "scope": "Current Code republication and later POMS/IRS editions supply the quoted text. Pre-1994 history rests on the cited amendment/effective-date notes and dated POMS historical statements; no contemporaneous pre-1994 Code edition is pinned for this row. Later administrative guidance is not independently established for every earlier year." + }, + "condition_cases": { + "all_cash_tips_covered_when_test_met": { + "threshold_ids": [ + "cash_tips_monthly" + ] + } + }, + "unread_trigger_facts": { + "amount": "The amount threshold cash_tips_monthly compares ($20 of cash tips in the month; 409(a)(10)(B)).", + "employee_self_or_mixed": "409(a)(10)(B) and 409(f) count only tips an employee receives in the course of employment for an employer; the threshold's eligible concept carries that ('Cash tips received in employment for one employer by an employee in the calendar month'), and the noncash case is a wage exclusion that does not depend on it.", + "month_or_exposure": "The calendar month the threshold aggregates over, read by the threshold lookup.", + "reporting_unit": "The threshold's employer_employee_month scope ('for one employer'); no case depends on it." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed 409(a)(10) and IRS Publication 15 section 6; no numeric prevalence bound for below-threshold tip remuneration was found in these passages. Broader search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tips\" \"less than $20\" (statistics OR prevalence OR number)", + "result": "IRS reporting guidance and SOI line-count documentation; reported tax-return amounts do not bound all below-threshold employee-months. No candidate established." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"tips\" \"social security\" \"threshold\" statistics -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "Census Tip of the Iceberg studies tip-reporting behavior; no bound for all below-$20 employer/employee-months located." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "noncash_tips", + "precedence": 1, + "when": { + "cash_remuneration": "tips paid in any medium other than cash" + }, + "consequence": "noncovered", + "description": "409(a)(10) excludes noncash tips." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Cash tips are wages once they reach $20 in a calendar month for one employer; apply the other families." + } + }, + { + "rule_id": "tribal_council_service_1968", + "family": "tribal_council_service", + "effective_start": "1968-01-01", + "effective_end": "2018-09-19", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(22); historical amendment notes" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "410(a)(22);2018 amendment note" + }, + { + "capture": "ce1c_plaw115_243.html", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5", + "authority": "Public Law 115-243, September 20, 2018, 132 Stat. 2894-2895", + "location": "2(a), adding 42 USC 418a(a)-(d) ; 2(b)(1), adding 410(a)(22)" + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "SSA POMS RS 01901.700, revision September 8, 2026", + "location": "A historical Revenue Ruling 59-354 background;C.1-C.2;F non-federally recognized tribes" + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "SSA POMS RS 01901.700", + "location": "C.1 NOTE", + "quote": "We use earnings posted for members of Indian tribal councils for tax years 2005 and earlier in applicable benefit computations." + } + ], + "trigger_facts": [ + "assignment", + "government_level", + "tribal_council_service", + "tribal_federal_recognition", + "tribal_coverage_agreement", + "historical_fica_treatment", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Service as a council member for a federally recognized Indian tribe is excluded under the historical Revenue Ruling 59-354 rationale described by SSA. Separate employee roles are not swept into this exclusion. Later section 418a agreements can cover qualifying earlier services supported by timely good-faith, unrefunded FICA-equivalent payments. SSA also preserves posted earnings through tax year 2005 for applicable benefit computations.", + "parameters": { + "applies_to": "service_as_council_member_for_federally_recognized_Indian_tribal_government", + "other_employees_or_other_roles": "ordinary_employment_rules; council membership does not exclude separate employee service", + "non_federally_recognized_tribes": "ordinary_employment_rules_including_applicable_nonprofit_history", + "historical_legal_basis": "POMS RS 01901.700C.1 expressly bases council-service noncoverage on Revenue Ruling 59-354; the 2018 Act adds the statutory exclusion and agreement route.", + "benefit_credit_posting_rule": { + "through_tax_year": 2005, + "requires": "earnings_already_posted", + "consequence": "POMS directs use of these earnings in applicable benefit computations", + "payroll_coverage_consequence": "does_not_reclassify_default_noncovered_council_service", + "posting_fact": "historical_earnings_posting" + }, + "later_418a_retroactive_coverage": { + "requires_all": [ + "tribe_requests_coverage_for_specified_prior_services", + "FICA_equivalent_taxes_timely_paid_in_good_faith", + "taxes_not_subsequently_refunded" + ], + "effect": "qualifying_prior_services_included_under_executed_agreement", + "no_new_retroactive_tax_payment_required_by_agreement": true + }, + "section_418a_agreement_statute_available": "No section 418a agreement could be in effect during this row: Pub. L. 115-243 enacted 418a on 2018-09-20. A later agreement may reach this row's earlier services (case later_418a_retroactive_coverage).", + "later_2018_agreement_can_validate_qualifying_prior_services": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 2018, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "ce1c_plaw115_243.html", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5", + "authority": "Public Law 115-243, September 20, 2018, 132 Stat. 2894-2895", + "location": "2(a), adding 42 USC 418a(a)-(d) ; 2(b)(1), adding 410(a)(22)" + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "SSA POMS RS 01901.700, revision September 8, 2026", + "location": "A historical Revenue Ruling 59-354 background;C.1-C.2;F non-federally recognized tribes" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_2018_42_410.html", + "sha256": "c4c6208eff6a70577b49d1ba4a2d47b2c976b59a02443d225519211db4a8b0f8", + "authority": "42 U.S.C. 410, official United States Code 2018 edition label", + "location": "Historical comparison only, related to 410(a)(22); Amendments entries: 2018; Construction of 2018 Amendment" + }, + "section_references_verified_present": [ + "410(a)(22)" + ], + "historical_note_headings_verified_present": [ + "Construction of 2018 Amendment" + ], + "amendment_year_entries_verified_present": [ + "2018" + ] + } + ], + "condition_cases": { + "benefit_credit_posting_rule": { + "not_a_coverage_condition": "POMS RS 01901.700 C.1 says council-member services \"do not constitute employment\" and, in its NOTE, that SSA uses earnings already posted for tax years 2005 and earlier in benefit computations. That crediting rule reads historical_earnings_posting and leaves coverage unchanged, so no case reads the fact." + }, + "later_418a_retroactive_coverage": { + "cases": { + "later_418a_retroactive_coverage": [ + "tribal_coverage_agreement", + "historical_fica_treatment" + ] + } + }, + "applies_to": { + "cases": { + "federally_recognized_council_member": [ + "tribal_council_service", + "tribal_federal_recognition" + ] + } + }, + "non_federally_recognized_tribes": { + "not_a_coverage_condition": "Names what the residual applies: POMS RS 01901.700 F makes all services for a non-federally recognized tribe, council members' included, covered employment, with the nonprofit rules for a tax-exempt tribe. federally_recognized_council_member requires a federally recognized tribe, so these workers fall to the covered residual and the other families." + }, + "section_418a_agreement_statute_available": { + "not_a_coverage_condition": "Records history: section 218A (42 U.S.C. 418a) became law on September 20, 2018 (Pub. L. 115-243), after this row ends on 2018-09-19, so no agreement could be in force during the row. A later agreement's reach back into these years is decided by later_418a_retroactive_coverage." + }, + "other_employees_or_other_roles": { + "not_a_coverage_condition": "Records that council membership excludes no separate employee service; the ordinary employment families decide that service." + } + }, + "unread_trigger_facts": { + "assignment": "No cited source makes the work assignment a condition beyond council capacity, which tribal_council_service carries ('in that capacity'); separate roles fall to the residual (POMS RS 01901.700 C.1).", + "government_level": "The employer is the tribal government, stated inside tribal_council_service ('for the tribal government'); a tribe is not a State or political subdivision, so the level fact adds no condition here.", + "services_performed_date": "The service-date axis picks this row (to 2018-09-19); within the row the only date relation, service before a later 218A agreement's effective date, is stated in tribal_coverage_agreement." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tribal council\" \"social security\" (statistics OR \"number\" OR prevalence)", + "result": "IRS Indian Tribal Governments News and legal guidance; no council-service exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"tribal council\" \"coverage\" employment -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying prevalence bound located." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "later_418a_retroactive_coverage", + "precedence": 1, + "when": { + "tribal_coverage_agreement": "a later section 418a agreement names the period for retroactive coverage", + "historical_fica_treatment": "FICA-equivalent taxes were timely paid in good faith and not refunded" + }, + "consequence": "covered", + "description": "POMS RS 01901.700 C.2.b.", + "overrides": [ + "federally_recognized_council_member" + ] + }, + { + "case_id": "federally_recognized_council_member", + "precedence": 2, + "when": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe" + }, + "consequence": "noncovered", + "description": "POMS RS 01901.700 C.1, on the rationale of Revenue Ruling 59-354. Earnings already posted for tax years 2005 and earlier still enter benefit computations (parameters.benefit_credit_posting_rule)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not council-member service for a federally recognized tribe: council staff, tribal employees and enterprise employees are in employment (POMS RS 01901.700 C.1); apply the other families." + } + }, + { + "rule_id": "tribal_council_service_2018_0920", + "family": "tribal_council_service", + "effective_start": "2018-09-20", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a)(22); historical amendment notes" + }, + { + "capture": "ce1c_usc2023_42_410.html", + "sha256": "8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2", + "authority": "42 U.S.C. 410, United States Code 2023 edition, including historical amendment and effective-date notes", + "location": "410(a)(22);2018 amendment note" + }, + { + "capture": "ce1c_plaw115_243.html", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5", + "authority": "Public Law 115-243, September 20, 2018, 132 Stat. 2894-2896", + "location": "2(a), adding 42 USC 418a(a)-(d) ; 2(b)(1), adding 410(a)(22)" + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "SSA POMS RS 01901.700, revision September 8, 2026", + "location": "A historical Revenue Ruling 59-354 background;C.1-C.2;F non-federally recognized tribes" + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "SSA POMS RS 01901.700", + "location": "C.1 NOTE", + "quote": "We use earnings posted for members of Indian tribal councils for tax years 2005 and earlier in applicable benefit computations." + }, + { + "capture": "ce1c_plaw115_243.html", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5", + "authority": "Pub. L. 115-243 (132 Stat. 2894)", + "location": "2(a), adding 42 USC 418a(b)(2)", + "quote": "The term `tribal council' means the appointed or elected governing body of a federally recognized Indian tribe." + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "POMS RS 01901.700", + "location": "F", + "quote": "All services performed by employees, including services performed by tribal council members, of a non-federally recognized tribe are covered employment for Social Security and Medicare purposes." + }, + { + "capture": "ce1c_plaw115_243.html", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5", + "authority": "Pub. L. 115-243 (132 Stat. 2894)", + "location": "2(a), adding 42 USC 418a(c)(2)", + "quote": "``(2) At the request of the Indian tribe at the time of the agreement, such agreement may apply with respect to services performed before such effective date" + }, + { + "capture": "ce1c_plaw115_243.html", + "sha256": "c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5", + "authority": "Pub. L. 115-243 (132 Stat. 2894)", + "location": "2(a), adding 42 USC 418a(b)(1)", + "quote": "``(1) The term `member' means, with respect to a tribal council, an individual appointed or elected to serve as a member or the head of the tribal council." + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "POMS RS 01901.700", + "location": "C.2, agreement cannot be modified or terminated", + "quote": "The agreement applies to all current and future members in tribal council positions, and cannot be modified or terminated." + }, + { + "capture": "ce1c_poms_rs_01901700.html", + "sha256": "b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df", + "authority": "POMS RS 01901.700", + "location": "C.2.b, retroactive period the tribe specifies on the agreement", + "quote": "SSA will provide retroactive coverage, at the tribe's request, for any specific period that the tribe specifies on the agreement" + } + ], + "trigger_facts": [ + "assignment", + "government_level", + "tribal_council_service", + "tribal_federal_recognition", + "tribal_coverage_agreement", + "historical_fica_treatment", + "services_performed_date" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "The 2018 Act codifies the council-member exclusion and permits voluntary section 418a coverage agreements for all council positions and services in that capacity. Prospective coverage starts no earlier than the month after both parties execute; specified prior services may qualify through timely good-faith unrefunded equivalent taxes. Agreement coverage cannot terminate after its effective date.", + "parameters": { + "applies_to": "service_as_council_member_for_federally_recognized_Indian_tribal_government", + "other_employees_or_other_roles": "ordinary_employment_rules; council membership does not exclude separate employee service", + "non_federally_recognized_tribes": "ordinary_employment_rules_including_applicable_nonprofit_history", + "historical_legal_basis": "POMS RS 01901.700C.1 expressly bases council-service noncoverage on Revenue Ruling 59-354; the 2018 Act adds the statutory exclusion and agreement route.", + "benefit_credit_posting_rule": { + "through_tax_year": 2005, + "requires": "earnings_already_posted", + "consequence": "POMS directs use of these earnings in applicable benefit computations", + "payroll_coverage_consequence": "does_not_reclassify_default_noncovered_council_service", + "years_in_this_row": "none: the rule reaches tax years through 2005, and this row begins 2018-09-20" + }, + "later_418a_retroactive_coverage": { + "requires_all": [ + "tribe_requests_coverage_for_specified_prior_services", + "FICA_equivalent_taxes_timely_paid_in_good_faith", + "taxes_not_subsequently_refunded" + ], + "effect": "qualifying_prior_services_included_under_executed_agreement", + "no_new_retroactive_tax_payment_required_by_agreement": true + }, + "default_council_service": "noncovered_without_agreement", + "section_418a_agreement_statute_available": true, + "agreement_scope": "all_current_and_future_council_members_and_all_services_in_their_council_capacity", + "prospective_effective_date": { + "specified_in_agreement": true, + "earliest": "first_day_of_calendar_month_after_both_parties_execute_agreement" + }, + "agreement_nonterminable_after_effective_date": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 410, + "edition_year": 2018, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2018_42_410.html", + "sha256": "c4c6208eff6a70577b49d1ba4a2d47b2c976b59a02443d225519211db4a8b0f8", + "authority": "42 U.S.C. 410, official United States Code 2018 edition label", + "location": "Section text as printed: 410(a)(22)" + }, + "section_references_verified_present": [ + "410(a)(22)" + ], + "historical_note_headings_verified_present": [ + "Construction of 2018 Amendment" + ], + "amendment_year_entries_verified_present": [ + "2018" + ] + }, + { + "title": 42, + "section": 410, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_410.html", + "sha256": "d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15", + "authority": "42 U.S.C. 410, official United States Code 2024 edition label", + "location": "Section text as printed: 410(a)(22)" + }, + "section_references_verified_present": [ + "410(a)(22)" + ], + "historical_note_headings_verified_present": [ + "Construction of 2018 Amendment" + ], + "amendment_year_entries_verified_present": [ + "2018" + ] + } + ], + "condition_cases": { + "benefit_credit_posting_rule": { + "not_a_coverage_condition": "POMS RS 01901.700 C.1's NOTE uses earnings already posted for tax years 2005 and earlier in benefit computations. Every year it reaches falls before this row's 2018-09-20 start, so no case reads historical_earnings_posting and the row does not list the fact; tribal_council_service_1968 records the rule with its posting fact." + }, + "later_418a_retroactive_coverage": { + "cases": { + "section_418a_retroactive_inclusion": [ + "tribal_coverage_agreement", + "historical_fica_treatment" + ] + } + }, + "applies_to": { + "cases": { + "no_section_418a_inclusion": [ + "tribal_council_service", + "tribal_federal_recognition" + ] + } + }, + "non_federally_recognized_tribes": { + "not_a_coverage_condition": "Names what the residual applies: POMS RS 01901.700 F covers an unrecognized tribe's council members, and no_section_418a_inclusion requires a federally recognized tribe, so they fall to the residual." + }, + "agreement_scope": { + "cases": { + "section_418a_agreement_inclusion": [ + "tribal_coverage_agreement" + ], + "no_section_418a_inclusion": [ + "tribal_coverage_agreement" + ] + } + }, + "section_418a_agreement_statute_available": { + "not_a_coverage_condition": "Records that 418a is law for the whole row: Pub. L. 115-243 was approved September 20, 2018, the row's start. Whether an agreement includes a given service is decided by section_418a_agreement_inclusion, section_418a_retroactive_inclusion and no_section_418a_inclusion." + }, + "other_employees_or_other_roles": { + "not_a_coverage_condition": "Records that council membership excludes no separate employee service; the ordinary employment families decide that service." + } + }, + "unread_trigger_facts": { + "assignment": "No cited source makes the work assignment a condition beyond council capacity, which tribal_council_service and the 'council-capacity services' texts carry (418a(a)(1); 410(a)(22) 'as tribal council members').", + "government_level": "410(a)(22)'s 'in the employ of an Indian tribal government' is stated inside tribal_council_service ('for the tribal government').", + "services_performed_date": "The service-date axis picks this row (from 2018-09-20); the before/after relation to the agreement's effective date (418a(c)(1),(2)) is stated in the tribal_coverage_agreement texts." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "searches": [ + "Reviewed the cited primary legal guidance for eligibility facts and prevalence; no numeric bound in those passages. Broader prevalence-source search remains open.", + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "query": "\"tribal council\" \"social security\" (statistics OR \"number\" OR prevalence)", + "result": "IRS Indian Tribal Governments News and legal guidance; no council-service exclusion bound located." + }, + { + "date": "2026-10-25", + "date_timezone": "UTC", + "domains": [ + "ssa.gov/policy/docs", + "census.gov", + "bls.gov" + ], + "query": "\"tribal council\" \"coverage\" employment -Trustees -MINT -DYNASIM -inurl:oact -inurl:projections", + "result": "No qualifying prevalence bound located." + } + ] + }, + "open_reason": null, + "cases": [ + { + "case_id": "section_418a_agreement_inclusion", + "precedence": 1, + "consequence": "covered", + "when": { + "tribal_coverage_agreement": "council-capacity services performed on or after the effective date of an effective section 418a agreement" + } + }, + { + "case_id": "section_418a_retroactive_inclusion", + "precedence": 2, + "consequence": "covered", + "description": "418a(c)(2) as added by Pub. L. 115-243: \"At the request of the Indian tribe at the time of the agreement\", the agreement may reach earlier services for which FICA-equivalent amounts were timely paid in good faith and not refunded. POMS RS 01901.700 C.2 covers \"any specific period that the tribe specifies on the agreement\" and says the agreement \"cannot be modified\", so a request made after the agreement was executed does not reach earlier services.", + "when": { + "tribal_coverage_agreement": "council-capacity services before the agreement's effective date that the tribe, at the time of the agreement, asked the agreement to include", + "historical_fica_treatment": "FICA-equivalent amounts were timely paid in good faith and not subsequently refunded" + } + }, + { + "case_id": "no_section_418a_inclusion", + "precedence": 3, + "consequence": "noncovered", + "when": { + "tribal_coverage_agreement": "council-capacity services not included under an effective section 418a agreement", + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe" + }, + "description": "410(a)(22) excludes council-member service for an Indian tribal government except services covered under a section 418a agreement, and 418a(b)(2) defines a tribal council as \"the appointed or elected governing body of a federally recognized Indian tribe\". POMS RS 01901.700 F covers every service for a tribe that is not federally recognized, council members included, so this case requires recognition; an unrecognized tribe's council member falls to the residual. 418a(b)(1) defines a member as \"an individual appointed or elected to serve as a member or the head of the tribal council\"." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not council-member service for a federally recognized tribe, so 410(a)(22) does not exclude it (POMS RS 01901.700 C.1 and F); apply the other families." + } + } +] diff --git a/data/external/income_resources_ce1/ret_history_government.json b/data/external/income_resources_ce1/ret_history_government.json new file mode 100644 index 00000000..2da8fa8a --- /dev/null +++ b/data/external/income_resources_ce1/ret_history_government.json @@ -0,0 +1,247 @@ +{ + "schema": "ce1.ret_history.v1", + "status": "verified_deltas_with_explicit_remaining_refusals", + "citations": [ + { + "capture": "lii_42usc403.html", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a", + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, assignment-pinned LII capture 2026-10-21", + "location": "1987 and 1990 amendments; effective-date notes for Public Laws 100-203 and 101-508" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409, LII capture 2026-10-24", + "location": "1989 reorganization amendment notes" + }, + { + "capture": "statute_94_pg2263.pdf", + "sha256": "06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4", + "authority": "Public Law 96-473, 94 Stat. 2263 (1980)", + "location": "section 3, printed page 2264" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, 97 Stat. 65 (1983)", + "location": "section 201, printed pages 107-109; section 324(c)(4) and(d), printed pages 125-126" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121, Office of Law Revision Counsel release 119-120", + "location": "Effective Date of 1983 Amendment, section 324(d) as amended by Public Law 98-369 section 2662(f)(2)" + } + ], + "verified_changes": [ + { + "change_id": "ret_d_post_entitlement_income_1978", + "enactment_date": "1980-10-19", + "effective_taxable_year_end_after": "1977-12-31", + "effective_benefit_month_after": "1977-12", + "authority": "Public Law 96-473 section 3(a)-(b)", + "citation": { + "capture": "statute_94_pg2263.pdf", + "sha256": "06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4", + "authority": "Public Law 96-473, 94 Stat. 2263 (1980)", + "location": "section 3, printed page 2264" + }, + "rules": { + "copyright_or_patent_royalties": { + "age_condition_in_1980_text": "Attained age 65 on or before last day of taxable year.", + "property_condition": "Copyright or patent obtained before the taxable year in which that age was attained; property created by the individual's own personal efforts.", + "effect": "Exclude qualifying royalties from gross income." + }, + "other_post_entitlement_income": { + "entitlement_condition": "Entitled to Title II insurance benefits other than disability insurance under 423 or disabled child benefits under 402(d).", + "receipt_condition": "Income received in a year after the initial year of entitlement.", + "service_condition": "Income is not attributable to services performed after the initial entitlement month.", + "effect": "Exclude qualifying income from gross income." + } + }, + "historical_note": "The legal effect reaches 1978 despite enactment in 1980. Do not use an ordinary 1980 effective start rule." + }, + { + "change_id": "ret_d_retirement_age_reference", + "enactment_date": "1983-04-20", + "authority": "Public Law 98-21 section 201(c)(1)(B), clarified by Public Law 98-369 section 2662(c)(1)", + "citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, 97 Stat. 65 (1983)", + "location": "section 201, printed pages 107-109; section 324(c)(4) and(d), printed pages 125-126" + }, + { + "capture": "lii_42usc403.html", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a", + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes" + } + ], + "effect": "Replaces age 65 in 403(f)(5)(D)(i) with retirement age as defined in 416(l).", + "age_parameter": "Use the individual's applicable 416(l) retirement age. Section 201 introduced a cohort-dependent age, remaining 65 for early retirement age attained before 2000. No flat income-year-only increase is inferred.", + "dependency_resolution": { + "status": "verified", + "change_id": "ret_416l_retirement_age_schedule", + "fragment": "ret_history_modifiers.json", + "scope": "The full schedule and current subsection amendment history are verified; benefit type and early-retirement-age year remain individual trigger facts." + } + }, + { + "change_id": "ret_c_retirement_payments_1984", + "authority": "Public Law 98-21 section 324(c)(4), subject to 324(d) as amended", + "effective_remuneration_paid_after": "1983-12-31", + "citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, 97 Stat. 65 (1983)", + "location": "section 201, printed pages 107-109; section 324(c)(4) and(d), printed pages 125-126" + }, + { + "capture": "uscode_119_120_26_3121.html", + "sha256": "b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405", + "authority": "26 U.S.C. 3121, Office of Law Revision Counsel release 119-120", + "location": "Effective Date of 1983 Amendment, section 324(d) as amended by Public Law 98-369 section 2662(f)(2)" + }, + { + "capture": "lii_42usc403.html", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a", + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes" + } + ], + "effect": "Adds the express two-part exclusion from RET wages: retirement-account payments and specified payments upon/after retirement termination. This compensates for changes to the ordinary 409 wage exclusions; earlier retirement-payment exclusion is not inferred absent the historical 409 text.", + "statutory_transition_cases": [ + { + "name": "qualified_cash_deferred_1984_contributions", + "conditions": [ + "Employer contributions made during 1984 attributable to services during 1983.", + "Qualified cash or deferred arrangement under 401(k).", + "Under arrangement terms in effect March 24, 1983, employee elects before January 1, 1984 and employer identifies amount before January 1, 1984." + ], + "effect": "Section 324 amendments do not apply to the specified contributions." + }, + { + "name": "pre_march_24_1983_nonqualified_deferred_agreement", + "conditions": [ + "Agreement in existence March 24, 1983 between individual and specified nonqualified deferred compensation plan.", + "Plan is not one to which 457(a) applies." + ], + "effect": "Section 324 amendments other than its FUTA subsection apply with respect to individual services after December 31, 1983, rather than indiscriminately to every payment after 1983." + } + ], + "general_transition": "For remuneration paid after 1983 that would have been taken into account before 1984 under the amended rules, take into account when paid or, at payor election, the time appropriate under the hypothetical earlier rule (324(d)(1) as amended)." + }, + { + "change_id": "ret_409_citation_renumbering_1989", + "enactment_date": "1989-12-19", + "authority": "Public Law 101-239 section 10208(d)(2)(A)(ii), (vi)", + "citations": [ + { + "capture": "lii_42usc403.html", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a", + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes" + }, + { + "capture": "lii_42_409.html", + "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b", + "authority": "42 U.S.C. 409, LII capture 2026-10-24", + "location": "1989 reorganization amendment notes" + } + ], + "effect": "Technical cross-reference reorganization; preserve the old and new paragraph names rather than treating this as a new earnings threshold.", + "paragraph_aliases": [ + { + "before": "409(a)", + "after": "409(a)(1)", + "concept": "Annual maximum" + }, + { + "before": "409(g)(2)", + "after": "409(a)(6)(B)", + "concept": "Domestic cash remuneration limit" + }, + { + "before": "409(g)(3)", + "after": "409(a)(6)(C)", + "concept": "Nonbusiness casual cash remuneration limit" + }, + { + "before": "409(h)(2)", + "after": "409(a)(7)(B)", + "concept": "Agricultural cash remuneration limits" + }, + { + "before": "409(j)", + "after": "409(a)(8)", + "concept": "Homeworker cash remuneration limit" + }, + { + "before": "409(m)(2)", + "after": "409(a)(11)(B)", + "concept": "Plan reference within the special retirement-payment exclusion" + } + ] + }, + { + "change_id": "director_timing_1988_1990", + "authority": "Public Law 100-203 section 9022(a), (c)", + "citation": { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, assignment-pinned LII capture 2026-10-21", + "location": "1987 and 1990 amendments; effective-date notes for Public Laws 100-203 and 101-508" + }, + "effective_services_taxable_year_begin_on_or_after": "1988-01-01", + "effective_services_taxable_year_begin_before": "1991-01-01", + "location_in_law": "Then final undesignated paragraph of 411(a).", + "effect": "Director income is deemed derived and received in the service year when services are performed, regardless of later payment, except payment actually received before that year. RET inherits this timing through 403(f)(5)(B)'s 411 reference; the deeming was then also located in the self-employment definition." + }, + { + "change_id": "director_timing_ret_only_1991", + "authority": "Public Law 101-508 section 5123(a)-(b)", + "effective_services_taxable_year_begin_after": "1990-12-31", + "citations": [ + { + "capture": "lii_42usc403.html", + "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a", + "authority": "42 U.S.C. 403, assignment-pinned LII capture 2026-10-21", + "location": "403(f)(5), 1965/1980/1983/1989/1990 amendment notes and effective-date notes" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, assignment-pinned LII capture 2026-10-21", + "location": "1987 and 1990 amendments; effective-date notes for Public Laws 100-203 and 101-508" + } + ], + "location_in_law": "403(f)(5)(E)", + "effect": "Moves the director timing paragraph from 411(a) to 403(f)(5)(E), and narrows its language to net earnings from self-employment for purposes of 403. This is not the first year in which director timing affects RET." + } + ], + "remaining_refusals": [ + { + "income_years": [ + 1968, + 1983 + ], + "reason": "Ordinary historical 409 retirement-payment exclusions and all plan specific transition cases must be verified before producing those components' RET contributions." + }, + { + "income_years": [ + 1968, + 2026 + ], + "reason": "This file verifies targeted amendments rather than every interaction with year-specific 411 eligible concepts/factors, 409 thresholds, 416(l) age facts, and church employee rules. Use the complete per-year registry and refuse if any needed component fact or legal history remains open." + } + ] +} diff --git a/data/external/income_resources_ce1/ret_history_modifiers.json b/data/external/income_resources_ce1/ret_history_modifiers.json new file mode 100644 index 00000000..5f4918b6 --- /dev/null +++ b/data/external/income_resources_ce1/ret_history_modifiers.json @@ -0,0 +1,141 @@ +{ + "schema": "ce1.ret_modifiers.v1", + "status": "verified_definition_deltas_with_remaining_refusals", + "citations": [ + { + "capture": "govinfo_statute79_pg286_extract.pdf", + "sha256": "183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129", + "authority": "Public Law 89-97, Social Security Amendments of 1965", + "location": "section 325(a)(1)-(2), (b), 79 Stat. 399; original PDF page 114, extract page 2" + }, + { + "capture": "govinfo_statute79_pg286_extract.pdf.txt", + "sha256": "6def05d2d18afb13c3c67babfa61ca21fec567cb44437b94d41e2de9c7b90d63", + "authority": "Text derivative of official Public Law 89-97", + "location": "original PDF page 114 (extract page 2), printed 79 Stat. 399; pdftotext -layout derivative of the extract; extract and original hashes recorded in the manifest" + }, + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 201(a), (c), 97 Stat 107-109" + }, + { + "capture": "uscode_2024_42_416.html", + "sha256": "01d4f66dc81614c56bf5ed494102c291003ae116dd00b6b39575c9ceaaf07f19", + "authority": "42 USC 416, official 2024 United States Code section granule", + "location": "416(l)(1)-(3); 1983 amendment note adds(l); no subsequent(l) amendment listed" + } + ], + "verified_changes": [ + { + "change_id": "ret_d_original_1965", + "enactment_date": "1965-07-30", + "effective_taxable_year_begin_after": "1964-12-31", + "registry_income_years_before_1978_replacement": [ + 1968, + 1977 + ], + "citations": [ + { + "capture": "govinfo_statute79_pg286_extract.pdf", + "sha256": "183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129", + "authority": "Public Law 89-97, Social Security Amendments of 1965", + "location": "section 325(a)(1)-(2), (b), 79 Stat. 399; original PDF page 114, extract page 2" + }, + { + "capture": "govinfo_statute79_pg286_extract.pdf.txt", + "sha256": "6def05d2d18afb13c3c67babfa61ca21fec567cb44437b94d41e2de9c7b90d63", + "authority": "Text derivative of official Public Law 89-97", + "location": "original PDF page 114 (extract page 2), printed 79 Stat. 399; pdftotext -layout derivative of the extract; extract and original hashes recorded in the manifest" + } + ], + "authority": "Public Law 89-97 section 325(a)(2), (b), 79 Stat 399", + "rules": { + "copyright_or_patent_royalties": { + "age_condition": "Attained age 65 on or before the last day of the taxable year.", + "secretary_finding": "Shows to the satisfaction of the Secretary that the royalties and property meet the statutory conditions.", + "property_timing_condition": "Copyright or patent obtained before the taxable year in which the individual attained age 65.", + "personal_effort_condition": "Property to which the copyright or patent relates was created by the individual own personal efforts.", + "effect": "Exclude such royalties from gross income for RET NESE/net-loss computation." + } + }, + "original_b_baseline": "Section 325(a)(1) excludes 211(c)(1), (4), (5) from the ordinary definition and adds the D gross-income exclusion; this 1965 baseline does not verify every intervening amendment of B.", + "replaces_prior_refusal": "Original 1965 (D) text is now obtained and verified; do not continue listing its absence as an unresolved dependency." + }, + { + "change_id": "ret_416l_retirement_age_schedule", + "enactment_date": "1983-04-20", + "citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 201(a), (c), 97 Stat 107-109" + }, + { + "capture": "uscode_2024_42_416.html", + "sha256": "01d4f66dc81614c56bf5ed494102c291003ae116dd00b6b39575c9ceaaf07f19", + "authority": "42 USC 416, official 2024 United States Code section granule", + "location": "416(l)(1)-(3); 1983 amendment note adds(l); no subsequent(l) amendment listed" + } + ], + "authority": "Public Law 98-21 section 201(a), (c), 97 Stat 107-109; 42 USC 416(l)", + "replaces_prior_refusal": "Full 416(l) schedule and absence of later listed (l) amendments are verified; the prior fragment dependency on unreconstructed 416(l) history is answered.", + "age_reference": "Applicable individual retirement age; year attaining early retirement age and benefit type determine the schedule, not income year alone.", + "early_retirement_age_by_benefit_type": { + "old_age": 62, + "wife": 62, + "husband": 62, + "widow": 60, + "widower": 60 + }, + "retirement_age_schedule": [ + { + "early_retirement_age_year_end": 1999, + "retirement_age_months": 780 + }, + { + "early_retirement_age_year_start": 2000, + "early_retirement_age_year_end": 2004, + "base_age_months": 780, + "increment_months_per_year": 2, + "increment_base_year": 1999 + }, + { + "early_retirement_age_year_start": 2005, + "early_retirement_age_year_end": 2016, + "retirement_age_months": 792 + }, + { + "early_retirement_age_year_start": 2017, + "early_retirement_age_year_end": 2021, + "base_age_months": 792, + "increment_months_per_year": 2, + "increment_base_year": 2016 + }, + { + "early_retirement_age_year_start": 2022, + "retirement_age_months": 804 + } + ], + "before_dependent_reference": "Original 1965 (D) used age 65; the 1983 act replaces the age reference with 416(l), subject to its amendment/effective history already recorded in ret_history_government." + } + ], + "remaining_refusals": [ + { + "income_years": [ + 1968, + 1983 + ], + "reason": "Historical 409 retirement-payment exclusions and all plan-definition/transition interactions still require complete verification. The targeted 1984 transitions already recorded do not establish every earlier plan rule." + }, + { + "income_years": [ + 1968, + 2026 + ], + "reason": "RET contribution calculation continues refusing whenever any year-specific 411 eligible-concept/factor, 409 threshold, timing, age or church-income dependency is unverified. Closing original (D) and 416(l) does not establish the whole concept." + } + ] +} diff --git a/data/external/income_resources_ce1/scope_gaps.json b/data/external/income_resources_ce1/scope_gaps.json new file mode 100644 index 00000000..a46cbec9 --- /dev/null +++ b/data/external/income_resources_ce1/scope_gaps.json @@ -0,0 +1,78 @@ +[ + { + "provision": "42 U.S.C. 410(a), preamble, clauses (A), (B) and (C)", + "gap": "No family in this registry reads 410(a)'s base definition of employment. Within the United States, service is employment \"irrespective of the citizenship or residence of either\" (clause (A)(i)). Outside the United States, 410(a) makes service employment only (A)(ii) on or in connection with an American vessel or American aircraft under a contract of service entered into within the United States, or one during which the craft touches at a United States port, while the employee is employed on and in connection with it, \"irrespective of the citizenship or residence of either\"; (B) \"by a citizen or resident of the United States\" (before 1984, \"a citizen of the United States\": Pub. L. 98-21 section 323(a)(2), for remuneration paid after 1983) as an employee (i) of an American employer or (ii) of a foreign affiliate of an American employer \"during any period for which there is in effect an agreement, entered into pursuant to section 3121(l)\" with respect to the affiliate (Pub. L. 98-21 section 321(b), for agreements entered into after April 20, 1983, wrote \"American employer\" for \"a domestic corporation\" and \"affiliate\" for \"subsidiary\"); or (C) \"regardless of where or by whom performed\", where an agreement under section 433 designates the service as employment or recognizes it as equivalent to employment (added by Pub. L. 98-21 section 322(a)(1), effective in taxable years beginning on or after April 20, 1983). So a case or residual that reads covered does not reach service outside the United States that none of (A)(ii), (B) and (C) reaches: a noncitizen's before 1984, and a nonresident noncitizen's from 1984, that is not on or in connection with an American vessel or aircraft as (A)(ii) states and that no section 433 agreement designates; and a citizen's or resident's service abroad for an employer that is neither an American employer nor a foreign affiliate under a 3121(l) agreement in effect, unless a section 433 agreement designates it. That holds for a Federal employer as for any other: POMS RS 01901.340 A names \"services performed outside the U.S. by an alien\" as excluded by some other provision of law (review r6 M-5, r7 H-2 and low 9).", + "citations": [ + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (A)", + "quote": "(A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (B)(ii)", + "quote": "(ii) of a foreign affiliate (as defined in section 3121( l )(6) of the Internal Revenue Code of 1986 ) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121( l ) of such Code, with respect to such affiliate," + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "410(a), preamble, clause (C)", + "quote": "(C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title ;" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 322(a)(1)", + "quote": "Pub. L. 98–21, § 322(a)(1) , added cl. (C)" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1983 Amendment, section 322(a)(1)", + "quote": "Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 321(b)", + "quote": "Pub. L. 98–21, § 321(b) , amended cl. (B) in provisions preceding par. (1) generally" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1983 Amendment, section 321(b)", + "quote": "Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "1983 amendment note, Pub. L. 98-21 section 323(a)(2)", + "quote": "Pub. L. 98–21, § 323(a)(2) , substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1)." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 USC 410, current code and amendment/effective-date notes captured 2026-10-21", + "location": "Effective Date of 1983 Amendment, section 323(a)(2)", + "quote": "Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983" + }, + { + "capture": "poms_rs_01901340.html", + "sha256": "579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c", + "authority": "POMS RS 01901.340", + "location": "A", + "quote": "excluded by some other provision of law, (e.g., student services or services performed outside the U.S. by an alien)" + } + ] + } +] diff --git a/data/external/income_resources_ce1/se_modifier_rules.json b/data/external/income_resources_ce1/se_modifier_rules.json new file mode 100644 index 00000000..dac02302 --- /dev/null +++ b/data/external/income_resources_ce1/se_modifier_rules.json @@ -0,0 +1,3629 @@ +[ + { + "rule_id": "se_rental_income_1968_1996", + "family": "self_employment_rental_income", + "effective_start": "1968-01-01", + "effective_end": "1996-03-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(1); 1956 amendment note for material participation; later agent/CRP changes remain in their own families" + }, + { + "capture": "cfr_2024_20_4041082.xml", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455", + "authority": "20 CFR 404.1082, official 2024 edition", + "location": "(a)-(d), rental-income core, real-estate-dealer holdings, farm arrangements and occupant services" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(1) text; 1974, 1956 and 1954 amendment notes" + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "404.1082(a)-(e), dealer holdings, occupant services and attributable deductions" + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "404.1082(d)(2)(i)-(ii), services provided for occupants", + "quote": "Payments you receive for renting living quarters where services are also provided to the occupant" + } + ], + "trigger_facts": [ + "trade_or_business", + "rental_income", + "real_estate_dealer_status", + "services_to_occupants", + "material_participation" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "411(a)(1) excludes rentals from real estate and from personal property leased with it, including crop-share rentals, with their attributable deductions, unless received in the course of a trade or business as a real estate dealer; the farm-arrangement proviso defers to the farm rental participation family. Only the regulatory dealer-holdings, occupant-services (living quarters, and other space rented with services) and space-payment details stay open.", + "parameters": { + "scope": "Historical occupant-services and dealer-holdings detail is unverified. A plain request for the 1968 official CFR section returned no section text.", + "farm_material_participation_family": "self_employment_farm_rental_participation", + "evidence_only_boundaries": [ + { + "side": "end", + "date": "1996-04-01", + "kind": "regulation_edition", + "citation": { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition" + }, + "evidence": "The April 1, 1996 edition of 20 CFR 404.1082 is the earliest captured edition stating the dealer-holdings, occupant-services and space-payment rules. The date is that edition's, not a change in the law." + } + ], + "condition_cases": { + "scope": { + "cases": { + "dealer_investment_or_speculative_holdings": [ + "real_estate_dealer_status" + ], + "services_to_occupants_regulatory_detail": [ + "services_to_occupants" + ], + "services_to_occupants_other_space": [ + "services_to_occupants" + ] + } + } + }, + "unread_trigger_facts": { + "material_participation": "411(a)(1)'s farm proviso is decided by self_employment_farm_rental_participation after farm_rental_arrangement defers; that family reads material participation.", + "trade_or_business": "The base definition reads it; 411(a)(1)'s only trade-or-business limb, 'received in the course of a trade or business as a real estate dealer', is carried by real_estate_dealer_status." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "dealer_investment_or_speculative_holdings", + "precedence": 1, + "when": { + "real_estate_dealer_status": "real estate dealer receiving rentals from real estate held for investment or speculation rather than for sale to customers" + }, + "consequence": "open", + "description": "The dealer-holdings split is regulatory detail.", + "open_reason": "RENTAL_DEALER_HOLDINGS_RULE_UNVERIFIED: 411(a)(1) keeps rentals received in the course of a trade or business as a real estate dealer; the rule that a dealer's investment or speculative holdings stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3).", + "open_alternatives": [ + { + "name": "apply_1996_holdings_rule", + "description": "Keep these rentals excluded, as 20 CFR 404.1082(b)(3) (April 1, 1996 edition) does." + }, + { + "name": "statutory_dealer_text_only", + "description": "Include them when received in the course of the dealer's trade or business, reading 411(a)(1) without the later regulatory split." + } + ] + }, + { + "case_id": "real_estate_dealer_rentals", + "precedence": 2, + "when": { + "real_estate_dealer_status": "rentals received in the course of a trade or business as a real estate dealer" + }, + "consequence": "covered", + "description": "411(a)(1) dealer clause; apply the other families.", + "overrides": [ + "real_estate_rentals" + ] + }, + { + "case_id": "services_to_occupants_regulatory_detail", + "precedence": 3, + "when": { + "services_to_occupants": "living quarters rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + }, + "consequence": "open", + "description": "The occupant-services test is regulatory detail.", + "open_reason": "RENTAL_OCCUPANT_SERVICES_RULE_UNVERIFIED: the rule that such payments enter net earnings is captured only from the April 1, 1996 edition of 20 CFR 404.1082(d)(2).", + "open_alternatives": [ + { + "name": "apply_1996_occupant_services_rule", + "description": "Include the payments in net earnings, as 20 CFR 404.1082(d)(2) (April 1, 1996 edition) does." + }, + { + "name": "statutory_rental_exclusion", + "description": "Treat the payments as rentals from real estate that 411(a)(1) excludes." + } + ] + }, + { + "case_id": "parking_warehouse_storage_space_regulatory_detail", + "precedence": 4, + "when": { + "rental_income": "payments for the use of space in parking lots, warehouses or storage garages" + }, + "consequence": "open", + "description": "The space-payment rule is regulatory detail.", + "open_reason": "RENTAL_SPACE_PAYMENTS_RULE_UNVERIFIED: the rule including these payments in net earnings is captured only from the April 1, 1996 edition of 20 CFR 404.1082(d)(2)(i).", + "open_alternatives": [ + { + "name": "apply_1996_space_payments_rule", + "description": "Include the payments in net earnings, as 20 CFR 404.1082(d)(2)(i) (April 1, 1996 edition) does." + }, + { + "name": "statutory_rental_exclusion", + "description": "Treat the payments as rentals from real estate that 411(a)(1) excludes." + } + ] + }, + { + "case_id": "farm_rental_arrangement", + "precedence": 5, + "when": { + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + }, + "consequence": "deferred", + "description": "411(a)(1) proviso; the farm rental participation family decides. 411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\" (review r6 M-13).", + "overrides": [ + "real_estate_rentals" + ], + "defers_to": [ + "self_employment_farm_rental_participation" + ] + }, + { + "case_id": "services_to_occupants_other_space", + "precedence": 6, + "when": { + "services_to_occupants": "space other than living quarters, parking lots, warehouses or storage garages (such as offices or shops), rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + }, + "consequence": "open", + "description": "20 CFR 404.1082(d)(2)(i) names living quarters (and parking, warehouse and storage space, which the space-payment case takes); services provided with other space are not settled. Ranked below the farm-rental deferral, whose arrangement the proviso decides, and above real_estate_rentals, whose condition this worker also meets (review r6 M-2).", + "open_reason": "RENTAL_OTHER_SPACE_SERVICES_RULE_UNVERIFIED: the occupant-services rule is captured only from the April 1, 1996 edition of 20 CFR 404.1082(d)(2), and there (d)(2)(i) includes \"Payments you receive for renting living quarters where services are also provided to the occupant\", under the heading \"(d) Rental income from living quarters\", while (d)(2)(ii) measures services against those \"usually provided in connection with the rental of rooms or other space for occupancy only\". No CE1 capture says whether services provided with other space take the payments out of 411(a)(1)'s rental exclusion, so the case refuses.", + "open_alternatives": [ + { + "name": "statutory_rental_exclusion", + "description": "Treat the payments as rentals from real estate that 411(a)(1) excludes, on the statute alone or on the 1996 rule read as reaching living quarters only." + }, + { + "name": "apply_1996_occupant_services_test_to_other_space", + "description": "Include the payments in net earnings, reading the April 1, 1996 edition's (d)(2)(ii) test, which speaks of \"rooms or other space\", as reaching any rented space." + } + ] + }, + { + "case_id": "real_estate_rentals", + "precedence": 7, + "when": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "consequence": "noncovered", + "description": "411(a)(1)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not rental income from real estate, so 411(a)(1) does not exclude it; apply the other families." + } + }, + { + "rule_id": "se_rental_income_1996_2026", + "family": "self_employment_rental_income", + "effective_start": "1996-04-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(1); 1956 amendment note for material participation; later agent/CRP changes remain in their own families" + }, + { + "capture": "cfr_2024_20_4041082.xml", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455", + "authority": "20 CFR 404.1082, official 2024 edition", + "location": "(a)-(d), rental-income core, real-estate-dealer holdings, farm arrangements and occupant services" + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "404.1082(a)-(e), dealer holdings, occupant services and attributable deductions" + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "404.1082(d)(2)(i)-(ii), services provided for occupants", + "quote": "Payments you receive for renting living quarters where services are also provided to the occupant" + } + ], + "trigger_facts": [ + "material_participation", + "real_estate_dealer_status", + "rental_arrangement_requires_material_participation", + "rental_income", + "services_to_occupants", + "trade_or_business" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Real-estate rentals, personal property leased with the real estate, and their attributable deductions are excluded from NESE, subject to the statutory real-estate-dealer and farm material-participation exceptions. Payments for space other than living quarters, parking, warehouse or storage space rented with occupant services stay open.", + "parameters": { + "rental_income_and_attributable_deductions_excluded": true, + "includes_crop_share_rentals": true, + "real_estate_dealer_exception": "Include rentals received in the course of the real-estate-dealer business; investment or speculative holdings remain excluded.", + "occupant_services": { + "verified_regulation_edition": 1996, + "historical_backcast": false, + "current_regulatory_detail": "Living quarters rented with services primarily for the occupant's convenience, beyond those usually provided with occupancy only, make the payments business income (404.1082(d)(2)); heat/light, common-area cleaning and trash collection alone do not. Whether such services do the same for other space is open (case services_to_occupants_other_space). This text is captured in the 1996 and 2024 editions." + }, + "farm_material_participation_family": "self_employment_farm_rental_participation", + "scope": "Income-definition modifier; does not exclude all earnings of a person receiving rents.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "cfr_2024_20_4041082.xml", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455", + "authority": "20 CFR 404.1082, official 2024 edition", + "location": "(a)-(d), rental-income core, real-estate-dealer holdings, farm arrangements and occupant services" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 1956; Effective Date of 1956 Amendment; section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "411(a)(1)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1956" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(a)(1)" + }, + "section_references_verified_present": [ + "411(a)(1)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1956" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(a)(1)" + }, + "section_references_verified_present": [ + "411(a)(1)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1956 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1956" + ] + } + ], + "evidence_only_boundaries": [ + { + "side": "start", + "date": "1996-04-01", + "kind": "regulation_edition", + "citation": { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition" + }, + "evidence": "The April 1, 1996 edition of 20 CFR 404.1082 is the earliest captured edition stating the dealer-holdings, occupant-services and space-payment rules. The date is that edition's, not a change in the law." + } + ], + "condition_cases": { + "real_estate_dealer_exception": { + "cases": { + "real_estate_dealer_rentals": [ + "real_estate_dealer_status" + ] + } + }, + "rental_income_and_attributable_deductions_excluded": { + "cases": { + "real_estate_rentals": [ + "rental_income" + ] + } + }, + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: a landlord's earnings other than rentals from real estate (or personal property leased with it) match no case and take the covered residual (\"Not rental income from real estate, so 411(a)(1) does not exclude it\")." + }, + "occupant_services": { + "cases": { + "services_to_occupants": [ + "services_to_occupants" + ], + "services_to_occupants_other_space": [ + "services_to_occupants" + ] + } + } + }, + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; the dealer limb is carried by real_estate_dealer_status; 404.1082(e)'s split of a non-real-estate business's income needs no extra case (the rental part meets real_estate_rentals, the rest the residual)." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "real_estate_dealer_rentals", + "precedence": 1, + "when": { + "real_estate_dealer_status": "rental received in dealer business from real estate held for sale to customers" + }, + "consequence": "covered", + "description": "Investment or speculative holdings do not enter the dealer-business exception." + }, + { + "case_id": "services_to_occupants", + "precedence": 2, + "when": { + "services_to_occupants": "living quarters rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + }, + "consequence": "covered", + "description": "20 CFR 404.1082(d)(2)(i) includes \"Payments you receive for renting living quarters where services are also provided to the occupant\"; (d)(2)(ii) says which services count. Other space rented with services takes services_to_occupants_other_space." + }, + { + "case_id": "parking_warehouse_storage_space", + "precedence": 3, + "when": { + "rental_income": "payments for the use of space in parking lots, warehouses or storage garages" + }, + "consequence": "covered", + "description": "20 CFR 404.1082(d)(2)(i) includes these payments in net earnings.", + "overrides": [ + "real_estate_rentals" + ] + }, + { + "case_id": "farm_rental_arrangement", + "precedence": 4, + "when": { + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + }, + "consequence": "deferred", + "description": "411(a)(1) proviso; the farm rental participation family decides. 411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\" (review r6 M-13).", + "overrides": [ + "real_estate_rentals" + ], + "defers_to": [ + "self_employment_farm_rental_participation" + ] + }, + { + "case_id": "farm_arrangement_with_non_individual", + "precedence": 5, + "when": { + "rental_income": "income of an owner or tenant of land under an arrangement for a corporation, partnership, trust or other person who is not an individual to produce agricultural or horticultural commodities on it", + "material_participation": true, + "rental_arrangement_requires_material_participation": true + }, + "consequence": "open", + "description": "411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\", while 20 CFR 404.1082(c), captured from its April 1, 1996 edition, speaks of another person (review r6 M-13). Ranked below farm_rental_arrangement and above real_estate_rentals, whose condition this payment also meets. The case reaches only an owner or tenant who materially participates under an arrangement that provides for it: otherwise the farm-rental participation family gives noncovered (no_actual_material_participation, arrangement_lacks_participation_term), as real_estate_rentals does, so both readings agree (review r7 M-8(d)).", + "open_reason": "FARM_ARRANGEMENT_NON_INDIVIDUAL_UNSETTLED: the statute's farm-rental proviso names an arrangement with \"another individual\"; the 1996 and later CFR edition the row cites names another person. No capture says whether an arrangement with a corporation or other entity that produces the crop takes the rent out of 411(a)(1)'s exclusion, so the case refuses.", + "open_alternatives": [ + { + "name": "statutory_individual_only", + "description": "Only an arrangement with an individual takes the proviso; the payments stay rentals from real estate that 411(a)(1) excludes (real_estate_rentals)." + }, + { + "name": "cfr_any_person", + "description": "The CFR's wording reaches an arrangement with any person, so the farm-rental participation family decides the payments, as farm_rental_arrangement defers them." + } + ] + }, + { + "case_id": "services_to_occupants_other_space", + "precedence": 6, + "when": { + "services_to_occupants": "space other than living quarters, parking lots, warehouses or storage garages (such as offices or shops), rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only" + }, + "consequence": "open", + "description": "20 CFR 404.1082(d)(2)(i) names living quarters (and parking, warehouse and storage space, which the space-payment case takes); services provided with other space are not settled. Ranked below the farm-rental deferral, whose arrangement the proviso decides, and above real_estate_rentals, whose condition this worker also meets (review r6 M-2).", + "open_reason": "RENTAL_OTHER_SPACE_SERVICES_RULE_UNSETTLED: 20 CFR 404.1082(d)(2)(i) includes \"Payments you receive for renting living quarters where services are also provided to the occupant\", under the heading \"(d) Rental income from living quarters\", and adds only parking, warehouse and storage space, while (d)(2)(ii) measures services against those \"usually provided in connection with the rental of rooms or other space for occupancy only\". No CE1 capture says whether services provided with other space take the payments out of 411(a)(1)'s rental exclusion, so the case refuses.", + "open_alternatives": [ + { + "name": "living_quarters_rule_only", + "description": "Only living quarters (and parking, warehouse or storage space) take the (d)(2)(i) inclusion; payments for other space stay rentals from real estate that 411(a)(1) and 404.1082(a) exclude." + }, + { + "name": "occupant_services_test_any_space", + "description": "(d)(2)(ii)'s test, which speaks of \"rooms or other space\", reaches any rented space: services primarily for the occupant's convenience make the payments net earnings from self-employment, as for living quarters." + } + ] + }, + { + "case_id": "real_estate_rentals", + "precedence": 7, + "when": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "consequence": "noncovered", + "description": "411(a)(1); 20 CFR 404.1082(a) and (d)(1)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not rental income from real estate, so 411(a)(1) does not exclude it (20 CFR 404.1082(e)); apply the other families." + } + }, + { + "rule_id": "se_passive_income_1968_1976", + "family": "self_employment_passive_income", + "effective_start": "1968-01-01", + "effective_end": "1976-10-03", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(2); 1978 amendment note under Public Law 95-600 section 703(j)(14)(D), including editorial explanation of the obsolete section 25/35 reference; effective-date note section 703(r)" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(2) and the 1978 amendment note on the struck section 25(a) parenthetical" + } + ], + "trigger_facts": [ + "trade_or_business", + "dividend_or_interest_income", + "securities_dealer_status" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "411(a)(2) excludes dividends on any share of stock and the specified interest, other than interest described in 1939 Code section 25(a), unless received as a dealer in stocks or securities. Only the attributable deductions stay open.", + "parameters": { + "stock_dividends_excluded": true, + "scope": "Specified dividend/interest concepts; does not assert exclusion of every type of interest.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 2008, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_2008_42_411.html", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46", + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "location": "Historical comparison only, related to 411(a)(2); Amendments entries: 1978, 2008; Effective Date of 2008 Amendment; Effective Date of 1978 Amendment" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2008, + "support_kind": "historical_amendment_notes", + "scope": "Only the named amendment/effective-date note supplies historical comparison; section text printed in this edition is not asserted for the earlier or later rule window.", + "citation": { + "capture": "uscode_2008_42_411.html", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46", + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "location": "Historical comparison only, related to 411(a)(2); Amendments entries: 1978, 2008; Effective Date of 2008 Amendment; Effective Date of 1978 Amendment" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ] + } + ], + "effective_basis": "payment_date", + "effective_basis_description": "The amendments at this family's boundaries take effect on calendar dates, with no taxable-year rule: Pub. L. 95-600 is \"effective Oct. 4, 1976\" (section 703(r)) and Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) is \"effective Oct. 1, 2008\" (section 4407), as the 42 U.S.C. 411 effective-date notes state. The coordinate is the date a dividend or interest receipt is derived, so a 1976 or 2008 year lookup returns both wordings. Round 1 had read the boundaries as taxable-year starts; the captured notes do not state that rule.", + "condition_cases": { + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: interest other than on a corporation's (or government's) bond, debenture, note, certificate or other evidence of indebtedness issued with interest coupons or in registered form matches no case and takes the covered residual (\"Not dividends or interest of the kinds 411(a)(2) names\")." + }, + "stock_dividends_excluded": { + "cases": { + "specified_dividends": [ + "dividend_or_interest_income" + ] + } + } + }, + "unread_trigger_facts": { + "trade_or_business": "The base definition (se_base_definition_1968_2026) reads it. 411(a)(2) excludes the named dividends and interest wherever they arise; its only trade-or-business limb, the dealer clause ('received in the course of a trade or business as a dealer in stocks or securities'), is carried by securities_dealer_status in dealer_in_stocks_or_securities." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "dealer_in_stocks_or_securities", + "precedence": 1, + "when": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + }, + "consequence": "covered", + "description": "411(a)(2) closing clause: the exclusion does not reach a dealer's receipts; apply the other families.", + "overrides": [ + "specified_dividends", + "specified_interest" + ] + }, + { + "case_id": "deductions_attributable_to_excluded_receipts", + "precedence": 2, + "when": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + }, + "consequence": "open", + "description": "Only the attributable deductions are open; the receipts themselves are decided by the cases below.", + "open_reason": "PASSIVE_INCOME_DEDUCTIONS_UNVERIFIED: 411(a)(2) excludes the dividends and interest but, unlike 411(a)(1), does not add 'together with the deductions attributable thereto'; no captured source says whether the attributable deductions are also left out.", + "open_alternatives": [ + { + "name": "exclude_attributable_deductions", + "description": "Exclude attributable deductions if a controlling primary source establishes that adjustment." + }, + { + "name": "apply_general_deduction_definition", + "description": "Apply section 411(a) general deduction language if a controlling primary source establishes that treatment." + } + ] + }, + { + "case_id": "interest_described_in_1939_code_25a", + "precedence": 3, + "when": { + "dividend_or_interest_income": "interest described in section 25(a) of the Internal Revenue Code of 1939" + }, + "consequence": "covered", + "description": "Former 411(a)(2) parenthetical '(other than interest described in section 25(a) of the Internal Revenue Code of 1939)', struck by Pub. L. 95-600 section 703(j)(14)(D) effective October 4, 1976 (1978 amendment and effective-date notes): 411(a)(2) does not exclude this interest. The text of 1939 Code section 25(a) is not captured, so a caller must establish this fact from that section.", + "overrides": [ + "specified_interest" + ] + }, + { + "case_id": "specified_dividends", + "precedence": 4, + "when": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "consequence": "noncovered", + "description": "411(a)(2)." + }, + { + "case_id": "specified_interest", + "precedence": 5, + "when": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "consequence": "noncovered", + "description": "411(a)(2)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not dividends or interest of the kinds 411(a)(2) names, so the paragraph does not exclude it; apply the other families." + } + }, + { + "rule_id": "se_passive_income_1976_2008", + "family": "self_employment_passive_income", + "effective_start": "1976-10-04", + "effective_end": "2008-09-30", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(2); Public Law 95-600 section 703(j)(14)(D) removal and section 703(r) effective date; 2008 amendment/effective-date notes establish the next wording boundary" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(2), contemporaneous coupon/registered-form wording" + } + ], + "trigger_facts": [ + "trade_or_business", + "dividend_or_interest_income", + "securities_dealer_status" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "411(a)(2) excludes dividends on any share of stock and interest on the specified obligations issued with interest coupons or in registered form, unless received as a dealer in stocks or securities. Only the attributable deductions stay open.", + "parameters": { + "stock_dividends_excluded": true, + "scope": "Specified dividend/interest concepts; does not assert exclusion of every type of interest.", + "title42_instrument_wording": "with interest coupons or in registered form", + "obsolete_interest_exception_removed": "1976-10-04", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 2008, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_2008_42_411.html", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46", + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "location": "Historical comparison only, related to 411(a)(2); Amendments entries: 1978, 2008; Effective Date of 2008 Amendment; Effective Date of 1978 Amendment" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(a)(2)" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2007, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2007_42_411.html", + "sha256": "701a5797aee86cb6ff994c589f353585d3e04a03e89b919f560f692cd2ff5d6a", + "authority": "42 U.S.C. 411, official United States Code 2007 edition label", + "location": "Section text as printed: 411(a)(2)" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978" + ] + } + ], + "effective_basis": "payment_date", + "effective_basis_description": "The amendments at this family's boundaries take effect on calendar dates, with no taxable-year rule: Pub. L. 95-600 is \"effective Oct. 4, 1976\" (section 703(r)) and Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) is \"effective Oct. 1, 2008\" (section 4407), as the 42 U.S.C. 411 effective-date notes state. The coordinate is the date a dividend or interest receipt is derived, so a 1976 or 2008 year lookup returns both wordings. Round 1 had read the boundaries as taxable-year starts; the captured notes do not state that rule.", + "condition_cases": { + "obsolete_interest_exception_removed": { + "not_a_coverage_condition": "Records history: Pub. L. 95-600 section 703(j)(14)(D) struck the 1939 Code section 25(a) parenthetical, \"effective Oct. 4, 1976\" (42 U.S.C. 411 notes). This row starts that day and has no 25(a) case, so such interest meets specified_interest; se_passive_income_1968_1976 keeps the exception as interest_described_in_1939_code_25a." + }, + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: interest other than on a corporation's (or government's) bond, debenture, note, certificate or other evidence of indebtedness issued with interest coupons or in registered form matches no case and takes the covered residual (\"Not dividends or interest of the kinds 411(a)(2) names\")." + }, + "stock_dividends_excluded": { + "cases": { + "specified_dividends": [ + "dividend_or_interest_income" + ] + } + } + }, + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; the dealer clause is carried by securities_dealer_status in dealer_in_stocks_or_securities; 411(a)(2) states no other trade-or-business condition." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "dealer_in_stocks_or_securities", + "precedence": 1, + "when": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + }, + "consequence": "covered", + "description": "411(a)(2) closing clause: the exclusion does not reach a dealer's receipts; apply the other families.", + "overrides": [ + "specified_dividends", + "specified_interest" + ] + }, + { + "case_id": "deductions_attributable_to_excluded_receipts", + "precedence": 2, + "when": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + }, + "consequence": "open", + "description": "Only the attributable deductions are open; the receipts themselves are decided by the cases below.", + "open_reason": "PASSIVE_INCOME_DEDUCTIONS_UNVERIFIED: 411(a)(2) excludes the dividends and interest but, unlike 411(a)(1), does not add 'together with the deductions attributable thereto'; no captured source says whether the attributable deductions are also left out.", + "open_alternatives": [ + { + "name": "exclude_attributable_deductions", + "description": "Exclude attributable deductions if a controlling primary source establishes that adjustment." + }, + { + "name": "apply_general_deduction_definition", + "description": "Apply section 411(a) general deduction language if a controlling primary source establishes that treatment." + } + ] + }, + { + "case_id": "specified_dividends", + "precedence": 3, + "when": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "consequence": "noncovered", + "description": "411(a)(2)." + }, + { + "case_id": "specified_interest", + "precedence": 4, + "when": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "consequence": "noncovered", + "description": "411(a)(2)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not dividends or interest of the kinds 411(a)(2) names, so the paragraph does not exclude it; apply the other families." + } + }, + { + "rule_id": "se_passive_income_2008_2026", + "family": "self_employment_passive_income", + "effective_start": "2008-10-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(2); Public Law 110-246 section 4115(c)(1)(A)(i), (B)(iii) and section 4407 effective-date note" + }, + { + "capture": "lii_26_1402.html", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af", + "authority": "26 USC 1402, pinned LII republication", + "location": "1402(a)(2), literal coupons wording" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(2), footnote 2", + "quote": "So in original. Probably should be \"coupons\". See 2008 Amendment note below." + } + ], + "trigger_facts": [ + "trade_or_business", + "dividend_or_interest_income", + "securities_dealer_status" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "411(a)(2) excludes dividends on any share of stock and interest on the specified registered-form obligations, unless received as a dealer in stocks or securities. The attributable deductions and the Title 42 'interest benefits' wording for other obligations stay open.", + "parameters": { + "stock_dividends_excluded": true, + "scope": "Specified dividend/interest concepts; does not assert exclusion of every type of interest.", + "named_wordings": [ + { + "name": "title42_literal_benefits", + "text": "with interest benefits or in registered form", + "authority": "42 USC 411(a)(2)" + }, + { + "name": "title26_literal_coupons", + "text": "with interest coupons or in registered form", + "authority": "26 USC 1402(a)(2)" + } + ], + "title42_wording_change_effective": "2008-10-01", + "code_edition_evidence": [ + { + "title": 26, + "section": 1402, + "edition_year": 2008, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2008_26_1402.html", + "sha256": "b94297ea8dd6abd8a9c4d4d701ce1ea0306e41f4e6858b30fc9d9f0c48ae5213", + "authority": "26 U.S.C. 1402, official United States Code 2008 edition label", + "location": "Section text as printed: 1402(a)(2)" + }, + "section_references_verified_present": [ + "1402(a)(2)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 26, + "section": 1402, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_26_1402.html", + "sha256": "557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275", + "authority": "26 U.S.C. 1402, official United States Code 2024 edition label", + "location": "Section text as printed: 1402(a)(2)" + }, + "section_references_verified_present": [ + "1402(a)(2)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 411, + "edition_year": 2008, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2008_42_411.html", + "sha256": "f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46", + "authority": "42 U.S.C. 411, official United States Code 2008 edition label", + "location": "Section text as printed: 411(a)(2)" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(a)(2)" + }, + "section_references_verified_present": [ + "411(a)(2)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 2008 Amendment", + "Effective Date of 1978 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1978", + "2008" + ] + } + ], + "effective_basis": "payment_date", + "effective_basis_description": "The amendments at this family's boundaries take effect on calendar dates, with no taxable-year rule: Pub. L. 95-600 is \"effective Oct. 4, 1976\" (section 703(r)) and Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) is \"effective Oct. 1, 2008\" (section 4407), as the 42 U.S.C. 411 effective-date notes state. The coordinate is the date a dividend or interest receipt is derived, so a 1976 or 2008 year lookup returns both wordings. Round 1 had read the boundaries as taxable-year starts; the captured notes do not state that rule.", + "condition_cases": { + "scope": { + "not_a_coverage_condition": "Describes what the residual already does: interest other than on a corporation's (or government's) evidence of indebtedness matches no case and takes the covered residual; a corporate obligation outside registered form reaches the open obligation_not_in_registered_form case, and one in registered form reaches specified_interest_registered_form." + }, + "stock_dividends_excluded": { + "cases": { + "specified_dividends": [ + "dividend_or_interest_income" + ] + } + } + }, + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; the dealer clause is carried by securities_dealer_status in dealer_in_stocks_or_securities; 411(a)(2) states no other trade-or-business condition." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "dealer_in_stocks_or_securities", + "precedence": 1, + "when": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + }, + "consequence": "covered", + "description": "411(a)(2) closing clause: the exclusion does not reach a dealer's receipts; apply the other families.", + "overrides": [ + "specified_dividends", + "specified_interest_registered_form" + ] + }, + { + "case_id": "deductions_attributable_to_excluded_receipts", + "precedence": 2, + "when": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + }, + "consequence": "open", + "description": "Only the attributable deductions are open; the receipts themselves are decided by the cases below.", + "open_reason": "PASSIVE_INCOME_DEDUCTIONS_UNVERIFIED: 411(a)(2) excludes the dividends and interest but, unlike 411(a)(1), does not add 'together with the deductions attributable thereto'; no captured source says whether the attributable deductions are also left out.", + "open_alternatives": [ + { + "name": "exclude_attributable_deductions", + "description": "Exclude attributable deductions if a controlling primary source establishes that adjustment." + }, + { + "name": "apply_general_deduction_definition", + "description": "Apply section 411(a) general deduction language if a controlling primary source establishes that treatment." + } + ] + }, + { + "case_id": "obligation_not_in_registered_form", + "precedence": 3, + "when": { + "dividend_or_interest_income": "interest on a bond, debenture, note, or certificate, or other evidence of indebtedness, issued other than in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "consequence": "open", + "description": "Interest on a registered-form obligation is decided below; only obligations outside registered form depend on the wording.", + "open_reason": "TITLE42_INTEREST_BENEFITS_WORDING: Pub. L. 110-246 section 4115(c)(1)(A)(i), (B)(iii) substituted 'benefits' for 'coupons' in 411(a)(2). The 2024 Code prints 'interest benefits' with the note 'So in original. Probably should be \"coupons\".', while 26 U.S.C. 1402(a)(2) keeps 'with interest coupons'.", + "open_alternatives": [ + { + "name": "title26_literal_coupons", + "description": "Exclude the interest only if the obligation was issued with interest coupons, as 26 U.S.C. 1402(a)(2) reads and the 2024 Code note suggests." + }, + { + "name": "title42_literal_benefits", + "description": "Apply the printed 'interest benefits' wording, which no captured source defines." + } + ] + }, + { + "case_id": "specified_dividends", + "precedence": 4, + "when": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "consequence": "noncovered", + "description": "411(a)(2)." + }, + { + "case_id": "specified_interest_registered_form", + "precedence": 5, + "when": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "consequence": "noncovered", + "description": "411(a)(2); registered-form obligations are named in both the Title 42 and Title 26 wordings." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Not dividends or interest of the kinds 411(a)(2) names, so the paragraph does not exclude it; apply the other families." + } + }, + { + "rule_id": "se_puerto_rico_1968_2026", + "family": "self_employment_puerto_rico_income", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(6); 1960 amendment under Public Law 86-778 section 103(j)(3), replacing former 116(1) by 933 before the registry period" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(6) and 1960 historical note" + } + ], + "trigger_facts": [ + "country_of_residence", + "residence_period", + "trade_or_business" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "A Puerto Rico resident computes NESE in the same manner as a U.S. citizen without the income exclusion in section 933 of the Internal Revenue Code.", + "parameters": { + "resident_jurisdiction": "Puerto Rico", + "income_tax_exclusion_disregarded": "26 USC 933", + "scope": "NESE computation override; service exclusions and income-source/residence facts remain separate.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(6); Amendments entries: 1960; Effective Date of 1960 Amendment; section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "411(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(a)(6)" + }, + "section_references_verified_present": [ + "411(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(a)(6)" + }, + "section_references_verified_present": [ + "411(a)(6)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + } + ], + "condition_cases": { + "income_tax_exclusion_disregarded": { + "not_a_coverage_condition": "Names the income-tax exclusion 411(a)(6) sets aside: a Puerto Rico resident computes net earnings \"without regard to the provisions of section 933\". Setting 933 aside excludes nothing, so it is what the covered residual already applies." + }, + "scope": { + "not_a_coverage_condition": "States the row's reach: 411(a)(6) changes only how a Puerto Rico resident computes net earnings. Service exclusions and income-source or residence facts belong to the other families, which the covered residual sends the item to." + } + }, + "unread_trigger_facts": { + "country_of_residence": "411(a)(6) names Puerto Rico residents, but its rule (compute as a citizen, 'without regard to the provisions of section 933') excludes nothing for anyone, so residence changes no consequence", + "residence_period": "same: 411(a)(6) states no period and excludes nothing", + "trade_or_business": "the base definition reads it; 411(a)(6) does not depend on it" + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "A Puerto Rico resident's net earnings are computed as a citizen's, without the section 933 exclusion; apply the other families." + } + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "family": "self_employment_nonresident_alien", + "effective_start": "1968-01-01", + "effective_end": "1983-04-19", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), final residency sentence; Public Law 86-778 section 103(h) added Guam/American Samoa in 1960" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(b) territorial-resident sentence" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), lead-in", + "quote": "(other than a nonresident alien individual, except as provided by an agreement under section 433 of this title)" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), final residency sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual." + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "1960 amendment note, subsec. 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L. 98-21 section 322(c) effective-date note", + "quote": "shall be effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]" + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "location": "U.S. Citizens and Resident and Nonresident Aliens: Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa", + "quote": "If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States." + }, + { + "capture": "uscode_2024_26_1402.html", + "sha256": "557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275", + "authority": "26 U.S.C. 1402, official United States Code 2024 edition label", + "location": "1402(b), final residency sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual." + }, + { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Citations line (the only CNMI dates in the captures, in Covered services 3.a-3.b, concern government employees)", + "quote": "Public Law 94-241, Section 606" + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "location": "Coverage of Members of the Clergy: exceptions to SE tax", + "quote": "You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country." + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025); later-edition explanatory guidance, not contemporaneous historical text", + "location": "Coverage of Members of the Clergy: exceptions to SE tax", + "quote": "For more information, see Bilateral Social Security (Totalization) Agreements in Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad." + }, + { + "capture": "govinfo_plaw_108publ203.html", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35", + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "location": "section 415, 118 Stat. 530", + "quote": "SEC. 415. CLARIFICATION RESPECTING THE FICA AND SECA TAX EXEMPTIONS FOR AN INDIVIDUAL WHOSE EARNINGS ARE SUBJECT TO THE LAWS OF A TOTALIZATION AGREEMENT PARTNER." + }, + { + "capture": "govinfo_plaw_108publ203.html", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35", + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "location": "section 415, 118 Stat. 530", + "quote": "are each amended by striking ``to taxes or contributions for similar purposes under'' and inserting ``exclusively to the laws applicable to''." + }, + { + "capture": "govinfo_plaw_108publ203.html", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35", + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "location": "approval line", + "quote": "Approved March 2, 2004." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c)." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1983 amendment note, subsecs. (c), (d)", + "quote": "Subsecs. (c), (d). Pub. L. 98\u201321, \u00a7 124(b) , added subsec. (c) and redesignated former subsec. (c) as (d)." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1990 amendment note, subsecs. (c), (d)", + "quote": "Pub. L. 101\u2013508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "2004 amendment note, subsec. (c)", + "quote": "2004\u2014Subsec. (c). Pub. L. 108\u2013203 substituted \u201cexclusively to the laws applicable to\u201d for \u201cto taxes or contributions for similar purposes under\u201d." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "Effective Date of 1977 Amendment note (title I only)", + "quote": "Pub. L. 95\u2013216, title I, \u00a7 104 , Dec. 20, 1977 , 91 Stat. 1514 , provided that: \u201cThe amendments made by this title [amending this section, sections 3101 and 3111 of this title, and sections 401, 415, and 430 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid or received, and taxable years beginning, after 1977.\u201d" + }, + { + "capture": "ce1r7_lii_42_433.html", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68", + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "location": "source credit", + "quote": "(Aug. 14, 1935, ch. 531, title II, \u00a7 233, as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977 , 91 Stat. 1538" + }, + { + "capture": "ce1r7_lii_42_433.html", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68", + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "location": "433(c)(1)(B)(i)", + "quote": "that employment or self- employment , or any service which is recognized as equivalent to employment or self- employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both" + } + ], + "trigger_facts": [ + "citizenship", + "country_of_residence", + "residence_period", + "nonresident_alien_status", + "taxable_year_start", + "social_security_agreement_coverage" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "411(b): the net earnings of a nonresident alien individual are not self-employment income; a noncitizen resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. Publication 517 (2025) adds the CNMI, a conflict case cnmi_noncitizen_resident leaves open. An individual whom a social security agreement makes subject only to a foreign country's laws is excluded too (case foreign_agreement_sole_coverage).", + "parameters": { + "jurisdictions": [ + "Puerto Rico", + "Virgin Islands", + "Guam", + "American Samoa" + ], + "scope": "411(b)'s nonresident-alien exclusion and its exceptions, and the exclusion for an individual whom a social security agreement makes subject only to a foreign country's laws (26 U.S.C. 1401(c), added by Pub. L. 95-216 section 317(b)(1) on December 20, 1977 and reworded by Pub. L. 108-203 section 415), for all self-employment income; other families decide what the net earnings are.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(b); Amendments entries: 1960; Effective Date of 1960 Amendment; section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "411(b)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(b)" + }, + "section_references_verified_present": [ + "411(b)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(b)" + }, + "section_references_verified_present": [ + "411(b)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "411(b) works by taxable year, and Pub. L. 98-21 section 322(c), as the 26 U.S.C. 3121 notes give it, makes the section 433 exception \"effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]\".", + "condition_cases": { + "scope": { + "cases": { + "territorial_resident": [ + "citizenship", + "country_of_residence" + ], + "nonresident_alien_individual": [ + "nonresident_alien_status" + ], + "cnmi_noncitizen_resident": [ + "citizenship", + "country_of_residence", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "social_security_agreement_coverage" + ] + } + } + }, + "unread_trigger_facts": { + "residence_period": "411(b)'s final sentence ('who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa') states no period of residence, so no case can carry one; part-year residents are left to the country_of_residence text", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it; the row ends 1983-04-19 because Pub. L. 98-21 section 322(c) dates the section 433 exception to taxable years beginning on or after 1983-04-20" + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "foreign_agreement_sole_coverage", + "precedence": 1, + "when": { + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "description": "26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" (an individual, not a minister alone) to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). Publication 517 (2025) states the exception for ministers and points to Pub. 54's \"Bilateral Social Security (Totalization) Agreements\", the guide for citizens and resident aliens abroad. It overrides territorial_resident and cnmi_noncitizen_resident: on either CNMI reading the agreement leaves the person subject only to the foreign country's laws.", + "consequence": "noncovered", + "overrides": [ + "territorial_resident", + "cnmi_noncitizen_resident" + ] + }, + { + "case_id": "territorial_resident", + "precedence": 2, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" + }, + "consequence": "covered", + "overrides": [ + "nonresident_alien_individual" + ], + "description": "411(b)'s final sentence: such an individual \"shall not, for the purpose of this subsection, be considered to be a nonresident alien individual\" (Guam and American Samoa since Pub. L. 86-778 section 103(h), taxable years after 1960)." + }, + { + "case_id": "cnmi_noncitizen_resident", + "precedence": 3, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year" + }, + "consequence": "open", + "overrides": [ + "nonresident_alien_individual" + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "open_alternatives": [ + { + "name": "statutory_four_territories", + "description": "411(b) and 1402(b) as printed govern: a noncitizen resident of the CNMI who is a nonresident alien for the taxable year stays one, so case nonresident_alien_individual excludes the net earnings; no section 433 agreement applies before taxable years beginning 1983-04-20." + }, + { + "name": "publication_517_territorial_resident", + "description": "Publication 517 (2025) governs: the individual is treated as a citizen or resident alien for SE tax, so 411(b) does not exclude the net earnings and the other families decide them." + } + ], + "description": "411(b) and 1402(b) name four places; Publication 517 (2025) adds the CNMI. The case requires nonresident-alien status because only then do the two readings differ: a CNMI resident who is a resident alien is covered on both. The text can hold only once a Commonwealth of the Northern Mariana Islands exists, and no capture dates the Commonwealth or its SE rule, so the case carries no date. It ranks above nonresident_alien_individual, which every such worker also meets." + }, + { + "case_id": "nonresident_alien_individual", + "precedence": 4, + "when": { + "nonresident_alien_status": "nonresident alien individual for the taxable year" + }, + "consequence": "noncovered", + "description": "411(b) leaves out of self-employment income the net earnings derived by \"a nonresident alien individual\". The section 433 agreement exception, which Pub. L. 98-21 section 322(b)(1) inserted, applies only to taxable years beginning on or after April 20, 1983 (section 322(c)), so no agreement lifts the exclusion here." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds: the individual is not a nonresident alien individual for the taxable year, and no social security agreement makes him subject only to a foreign country's laws, so this family excludes nothing; apply the other families." + } + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "family": "self_employment_nonresident_alien", + "effective_start": "1983-04-20", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), final residency sentence; Public Law 86-778 section 103(h) added Guam/American Samoa in 1960" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(b) territorial-resident sentence" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), lead-in", + "quote": "(other than a nonresident alien individual, except as provided by an agreement under section 433 of this title)" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(b), final residency sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual." + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "1960 amendment note, subsec. (b)", + "quote": "individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals" + }, + { + "capture": "lii_26_3121.html", + "sha256": "f18d8a59469a924b01e3c5d845b12455a0f33512981f828f9dd4d67d0b6f0304", + "authority": "26 U.S.C. 3121 (LII capture, historical notes)", + "location": "Pub. L. 98-21 section 322(c) effective-date note", + "quote": "shall be effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "1983 amendment note, subsec. (b)", + "quote": "inserted \", except as provided by an agreement under section 433 of this title\" after \"non-resident alien individual\"" + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "U.S. Citizens and Resident and Nonresident Aliens: Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa", + "quote": "If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States." + }, + { + "capture": "uscode_2024_26_1402.html", + "sha256": "557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275", + "authority": "26 U.S.C. 1402, official United States Code 2024 edition label", + "location": "1402(b), final residency sentence", + "quote": "An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual." + }, + { + "capture": "poms_rs_01901320.html", + "sha256": "7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b", + "authority": "SSA POMS RS 01901.320(2013-04-03)", + "location": "Citations line (the only CNMI dates in the captures, in Covered services 3.a-3.b, concern government employees)", + "quote": "Public Law 94-241, Section 606" + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "Coverage of Members of the Clergy: exceptions to SE tax", + "quote": "You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country." + }, + { + "capture": "irs_p517_2025.html", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82", + "authority": "IRS Publication 517 (2025)", + "location": "Coverage of Members of the Clergy: exceptions to SE tax", + "quote": "For more information, see Bilateral Social Security (Totalization) Agreements in Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad." + }, + { + "capture": "govinfo_plaw_108publ203.html", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35", + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "location": "section 415, 118 Stat. 530", + "quote": "SEC. 415. CLARIFICATION RESPECTING THE FICA AND SECA TAX EXEMPTIONS FOR AN INDIVIDUAL WHOSE EARNINGS ARE SUBJECT TO THE LAWS OF A TOTALIZATION AGREEMENT PARTNER." + }, + { + "capture": "govinfo_plaw_108publ203.html", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35", + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "location": "section 415, 118 Stat. 530", + "quote": "are each amended by striking ``to taxes or contributions for similar purposes under'' and inserting ``exclusively to the laws applicable to''." + }, + { + "capture": "govinfo_plaw_108publ203.html", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35", + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "location": "approval line", + "quote": "Approved March 2, 2004." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1977 amendment note, subsec. (c)", + "quote": "Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c)." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1983 amendment note, subsecs. (c), (d)", + "quote": "Subsecs. (c), (d). Pub. L. 98\u201321, \u00a7 124(b) , added subsec. (c) and redesignated former subsec. (c) as (d)." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1990 amendment note, subsecs. (c), (d)", + "quote": "Pub. L. 101\u2013508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "2004 amendment note, subsec. (c)", + "quote": "2004\u2014Subsec. (c). Pub. L. 108\u2013203 substituted \u201cexclusively to the laws applicable to\u201d for \u201cto taxes or contributions for similar purposes under\u201d." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "Effective Date of 1977 Amendment note (title I only)", + "quote": "Pub. L. 95\u2013216, title I, \u00a7 104 , Dec. 20, 1977 , 91 Stat. 1514 , provided that: \u201cThe amendments made by this title [amending this section, sections 3101 and 3111 of this title, and sections 401, 415, and 430 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid or received, and taxable years beginning, after 1977.\u201d" + }, + { + "capture": "ce1r7_lii_42_433.html", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68", + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "location": "source credit", + "quote": "(Aug. 14, 1935, ch. 531, title II, \u00a7 233, as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977 , 91 Stat. 1538" + }, + { + "capture": "ce1r7_lii_42_433.html", + "sha256": "0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68", + "authority": "42 U.S.C. 433 (LII capture 2026-11-03, text, source credit and notes)", + "location": "433(c)(1)(B)(i)", + "quote": "that employment or self- employment , or any service which is recognized as equivalent to employment or self- employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both" + } + ], + "trigger_facts": [ + "citizenship", + "country_of_residence", + "residence_period", + "nonresident_alien_status", + "taxable_year_start", + "social_security_agreement_coverage" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "411(b): the net earnings of a nonresident alien individual are not self-employment income, except as a section 433 agreement provides; a noncitizen resident of Puerto Rico, the Virgin Islands, Guam or American Samoa is not a nonresident alien for this purpose. Publication 517 (2025) adds the CNMI, a conflict case cnmi_noncitizen_resident leaves open. An individual whom a social security agreement makes subject only to a foreign country's laws is excluded too (case foreign_agreement_sole_coverage).", + "parameters": { + "jurisdictions": [ + "Puerto Rico", + "Virgin Islands", + "Guam", + "American Samoa" + ], + "scope": "411(b)'s nonresident-alien exclusion and its exceptions, and the exclusion for an individual whom a social security agreement makes subject only to a foreign country's laws (26 U.S.C. 1401(c), added by Pub. L. 95-216 section 317(b)(1) on December 20, 1977 and reworded by Pub. L. 108-203 section 415), for all self-employment income; other families decide what the net earnings are.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(b); Amendments entries: 1960; Effective Date of 1960 Amendment; section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "411(b)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(b)" + }, + "section_references_verified_present": [ + "411(b)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(b)" + }, + "section_references_verified_present": [ + "411(b)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1960 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1960" + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "411(b) works by taxable year, and Pub. L. 98-21 section 322(c), as the 26 U.S.C. 3121 notes give it, makes the section 433 exception \"effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]\".", + "boundary_clause": { + "citation": { + "capture": "lii_26_3121.html", + "sha256": "f18d8a59469a924b01e3c5d845b12455a0f33512981f828f9dd4d67d0b6f0304", + "authority": "26 U.S.C. 3121 (LII capture, historical notes)", + "location": "Pub. L. 98-21 section 322(c) effective-date note", + "quote": "shall be effective for taxable years beginning on or after the date of the enactment of this Act [ Apr. 20, 1983 ]" + } + }, + "condition_cases": { + "scope": { + "cases": { + "territorial_resident": [ + "citizenship", + "country_of_residence" + ], + "section_433_agreement": [ + "nonresident_alien_status" + ], + "nonresident_alien_individual": [ + "nonresident_alien_status" + ], + "cnmi_noncitizen_resident": [ + "citizenship", + "country_of_residence", + "nonresident_alien_status" + ], + "foreign_agreement_sole_coverage": [ + "social_security_agreement_coverage" + ] + } + } + }, + "unread_trigger_facts": { + "residence_period": "411(b)'s final sentence states no period of residence, so no case can carry one", + "taxable_year_start": "the taxable-year axis lookup_date reads (effective_basis taxable_year_start); the row boundaries carry the dated amendments, so no case needs it; the row starts 1983-04-20 (section 322(c))" + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "foreign_agreement_sole_coverage", + "precedence": 1, + "when": { + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "consequence": "noncovered", + "overrides": [ + "territorial_resident", + "cnmi_noncitizen_resident" + ], + "description": "26 U.S.C. 1401(c): \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt\" (an individual, not a minister alone) to the extent the agreement subjects it \"exclusively to the laws applicable to the social security system of such foreign country\". Pub. L. 95-216 section 317(b)(1) added the subsection (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), and section 317(a) added section 233 itself (42 U.S.C. 433, \"as added Pub. L. 95\u2013216, title III, \u00a7 317(a) , Dec. 20, 1977\"), whose (c)(1)(B)(i) has every agreement place self-employment in one system \"but not under both\". Neither captured page gives section 317 another date (the 1401 page's Effective Date of 1977 Amendment note, section 104, covers title I only), so the condition carries the limit the subsection states, an agreement under section 233 in effect for the period, and no worker meets it before December 20, 1977. Pub. L. 98-21 section 124(b) redesignated the subsection (d) and Pub. L. 101-508 made it (c) again; Pub. L. 108-203 section 415 replaced \"to taxes or contributions for similar purposes under\" with \"exclusively to the laws applicable to\", and a person subject only to the partner country's laws meets both wordings. Review r7 M-2 dates the exemption on these captures; the pre-1983 open cases it closes rested on Pub. L. 98-21 section 322(c), the date of 411(b)'s section 433 exception, not of 1401(c). Publication 517 (2025) states the exception for ministers and points to Pub. 54's \"Bilateral Social Security (Totalization) Agreements\", the guide for citizens and resident aliens abroad. It overrides territorial_resident and cnmi_noncitizen_resident: on either CNMI reading the agreement leaves the person subject only to the foreign country's laws." + }, + { + "case_id": "territorial_resident", + "precedence": 2, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" + }, + "consequence": "covered", + "overrides": [ + "nonresident_alien_individual" + ], + "description": "411(b)'s final sentence: such an individual \"shall not, for the purpose of this subsection, be considered to be a nonresident alien individual\" (Guam and American Samoa since Pub. L. 86-778 section 103(h), taxable years after 1960)." + }, + { + "case_id": "section_433_agreement", + "precedence": 3, + "when": { + "nonresident_alien_status": "an agreement under section 433 makes the net earnings of this nonresident alien self-employment income for the taxable year" + }, + "consequence": "covered", + "overrides": [ + "nonresident_alien_individual" + ], + "description": "411(b), \"except as provided by an agreement under section 433\", inserted by Pub. L. 98-21 section 322(b)(1) for taxable years beginning on or after April 20, 1983 (section 322(c))." + }, + { + "case_id": "cnmi_noncitizen_resident", + "precedence": 4, + "when": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year" + }, + "consequence": "open", + "overrides": [ + "nonresident_alien_individual" + ], + "open_reason": "CNMI_SE_NONRESIDENT_ALIEN_UNSETTLED: 411(b)'s final sentence, and 1402(b)'s, keep a noncitizen resident of \"the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa\" from being a nonresident alien and name no other place, while Publication 517 (2025) lists the Commonwealth of the Northern Mariana Islands with them: \"If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States.\" No CE1 capture holds the law Publication 517 rests on for the CNMI or dates it (POMS RS 01901.320 cites Public Law 94-241 section 606, which no capture holds, and dates only the coverage of CNMI government employees), so the case refuses.", + "open_alternatives": [ + { + "name": "statutory_four_territories", + "description": "411(b) and 1402(b) as printed govern: a noncitizen resident of the CNMI who is a nonresident alien for the taxable year stays one, so case nonresident_alien_individual excludes the net earnings." + }, + { + "name": "publication_517_territorial_resident", + "description": "Publication 517 (2025) governs: the individual is treated as a citizen or resident alien for SE tax, so 411(b) does not exclude the net earnings and the other families decide them." + } + ], + "description": "411(b) and 1402(b) name four places; Publication 517 (2025) adds the CNMI. The case requires nonresident-alien status because only then do the two readings differ: a CNMI resident who is a resident alien is covered on both. The text can hold only once a Commonwealth of the Northern Mariana Islands exists, and no capture dates the Commonwealth or its SE rule, so the case carries no date. It ranks below section_433_agreement, which covers the earnings on both readings, and above nonresident_alien_individual, which every such worker also meets." + }, + { + "case_id": "nonresident_alien_individual", + "precedence": 5, + "when": { + "nonresident_alien_status": "nonresident alien individual for the taxable year" + }, + "consequence": "noncovered", + "description": "411(b): self-employment income is the net earnings derived by an individual \"(other than a nonresident alien individual, except as provided by an agreement under section 433 of this title)\"." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds: the individual is not a nonresident alien individual for the taxable year, and no social security agreement makes him subject only to a foreign country's laws, so this family excludes nothing; apply the other families." + } + }, + { + "rule_id": "se_foreign_income_1968_1972_open", + "family": "self_employment_foreign_911_income", + "effective_start": "1968-01-01", + "effective_end": "1972-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "1972 amendment/effective-date notes for Public Law 92-603 section 124(a), (c)" + }, + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "location": "section 124(a), (c), 86 Stat 1357" + } + ], + "trigger_facts": [ + "trade_or_business", + "citizenship", + "country_of_residence", + "residence_period", + "foreign_earned_income_exclusion", + "taxable_year", + "taxable_year_start" + ], + "consequence": null, + "identification_class": "awaiting_ce2", + "description": "The general 411(a)(10) override was added for years after 1972; the earlier underlying foreign-income exclusion history is not reconstructed.", + "parameters": { + "general_411a10_override_not_yet_added": true, + "named_options": [ + { + "name": "underlying_historical_income_tax_rule", + "explanation": "Requires contemporaneous 911 and applicable 411 text; no current override is backcast." + }, + { + "name": "clergy_specific_rule", + "explanation": "Apply the separately dated clergy gross-concept family when ministerial facts are present." + } + ], + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "location": "section 124(a), (c), 86 Stat 1357" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments" + }, + "section_references_verified_present": [ + "411(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 124, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "unread_trigger_facts": { + "citizenship": "The row is open (no cases); it refuses whatever this fact says.", + "country_of_residence": "The row is open (no cases); it refuses whatever this fact says.", + "foreign_earned_income_exclusion": "The row is open (no cases); it refuses whatever this fact says.", + "residence_period": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year_start": "The row is open (no cases); it refuses whatever this fact says.", + "trade_or_business": "The row is open (no cases); it refuses whatever this fact says." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": "FOREIGN_911_PRE1973_HISTORY_UNVERIFIED: the general override begins only after 1972; earlier underlying 911 text has not been obtained.", + "cases": [], + "open_alternatives": [ + { + "description": "Requires contemporaneous 911 and applicable 411 text; no current override is backcast.", + "name": "underlying_historical_income_tax_rule" + }, + { + "description": "Apply the separately dated clergy gross-concept family when ministerial facts are present.", + "name": "clergy_specific_rule" + } + ], + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + } + }, + { + "rule_id": "se_foreign_income_1973_1981", + "family": "self_employment_foreign_911_income", + "effective_start": "1973-01-01", + "effective_end": "1981-12-31", + "citations": [ + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "location": "section 124(a), (c), 86 Stat 1357" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "1972 amendment and effective-date notes; 1983 note quotes the prior whole-year-resident clause" + } + ], + "trigger_facts": [ + "trade_or_business", + "citizenship", + "country_of_residence", + "residence_period", + "foreign_earned_income_exclusion", + "taxable_year", + "taxable_year_start" + ], + "consequence": "open", + "identification_class": "awaiting_ce2", + "description": "For an individual resident of the United States during the entire taxable year, disregard the former 911(a)(2) exclusion in computing NESE.", + "parameters": { + "individual_condition": "Resident of the United States during the entire taxable year", + "income_tax_exclusion_disregarded": "historical 26 USC 911(a)(2)", + "effective_taxable_year_begin_after": "1972-12-31", + "scope": "Only the specified override; no conclusion for a person who fails the residency condition.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute86_pg1329_extract.pdf", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0", + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "location": "section 124(a), (c), 86 Stat 1357" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments" + }, + "section_references_verified_present": [ + "411(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + } + ], + "nonresident_reading": { + "candidate": "411(a) starts from subtitle A gross income, so a 911 exclusion this clause does not override would keep the excluded amount out of net earnings.", + "status": "not verified: the 1973-1981 text of the 411(a) gross-income clause is not captured" + }, + "condition_cases": { + "individual_condition": { + "cases": { + "us_resident_entire_taxable_year": [ + "residence_period" + ] + } + }, + "income_tax_exclusion_disregarded": { + "cases": { + "us_resident_entire_taxable_year": [ + "residence_period" + ] + } + }, + "scope": { + "not_a_coverage_condition": "Restates the residual: Pub. L. 92-603 section 124 disregards 911(a)(2) only \"In the case of an individual who has been a resident of the United States during the entire taxable year\" and says nothing for anyone else, so for a person who fails that condition the residual returns open." + }, + "nonresident_reading": { + "not_a_coverage_condition": "An unverified candidate reading, recorded with its status; no case or residual applies it." + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 92-603 section 124, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "unread_trigger_facts": { + "citizenship": "Pub. L. 92-603 section 124(a) conditions on residence in the United States during the entire taxable year, not on citizenship.", + "country_of_residence": "residence_period carries section 124's only condition; the foreign country plays no role.", + "foreign_earned_income_exclusion": "The case covers a whole-year United States resident whether or not 911(a)(2) was claimed (with no exclusion there is nothing to disregard); whether such a person could hold a 911(a)(1) exclusion cannot be checked because no capture holds the 1973-1981 text of section 911.", + "taxable_year": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it.", + "trade_or_business": "Whether the business is the person's own trade or business is the base definition's question (se_base_definition_1968_2026); this row's rule does not depend on it." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [ + { + "case_id": "us_resident_entire_taxable_year", + "precedence": 1, + "when": { + "residence_period": "resident of the United States during the entire taxable year" + }, + "consequence": "covered", + "description": "Public Law 92-603 section 124(a): the 911(a)(2) exclusion does not apply." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "open", + "description": "Section 124 says nothing for anyone else. The candidate reading in parameters.nonresident_reading is recorded but not chosen." + } + }, + { + "rule_id": "se_foreign_income_1982_1983", + "family": "self_employment_foreign_911_income", + "effective_start": "1982-01-01", + "effective_end": "1983-12-31", + "citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 323(b)(2)(B), (c)(2), 97 Stat 121" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "effective-date note" + } + ], + "trigger_facts": [ + "trade_or_business", + "citizenship", + "country_of_residence", + "residence_period", + "foreign_earned_income_exclusion", + "taxable_year", + "taxable_year_start" + ], + "consequence": null, + "identification_class": "awaiting_ce2", + "description": "For an individual described in historical 911(d)(1)(B), the transitional rule disregards 911(a)(1); the qualifier is retained as an explicit historical dependency.", + "parameters": { + "individual_condition": "Individual described in historical 26 USC 911(d)(1)(B)", + "income_tax_exclusion_disregarded": "26 USC 911(a)(1)", + "effective_taxable_year_begin_after": "1981-12-31", + "effective_taxable_year_begin_before": "1984-01-01", + "historical_qualifying_definition": "Not independently reconstructed; do not replace it with a current-law definition.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 323(b)(2)(B), (c)(2), 97 Stat 121" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments" + }, + "section_references_verified_present": [ + "411(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 98-21 section 323(b)(2)(B), as the 42 U.S.C. 411 notes summarize it, \"is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984\".", + "unread_trigger_facts": { + "citizenship": "The row is open (no cases); it refuses whatever this fact says.", + "country_of_residence": "The row is open (no cases); it refuses whatever this fact says.", + "foreign_earned_income_exclusion": "The row is open (no cases); it refuses whatever this fact says.", + "residence_period": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year": "The row is open (no cases); it refuses whatever this fact says.", + "taxable_year_start": "The row is open (no cases); it refuses whatever this fact says.", + "trade_or_business": "The row is open (no cases); it refuses whatever this fact says." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": "FOREIGN_911_1982_1983_QUALIFIER_UNVERIFIED: the amending act is obtained but the contemporaneous 911(d)(1)(B) definition has not been independently verified.", + "cases": [], + "open_alternatives": [ + { + "description": "Apply the override if contemporaneous section 911(d)(1)(B) establishes the required qualification.", + "name": "qualifying_foreign_resident_override" + }, + { + "description": "Retain the underlying historical income-tax treatment when the special qualification is not established.", + "name": "historical_qualification_not_established" + } + ], + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + } + }, + { + "rule_id": "se_foreign_income_1984_2026", + "family": "self_employment_foreign_911_income", + "effective_start": "1984-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 323(b)(2)(A), (c)(2), 97 Stat 121" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(10) and 1983 effective-date notes" + } + ], + "trigger_facts": [ + "trade_or_business", + "citizenship", + "country_of_residence", + "residence_period", + "foreign_earned_income_exclusion", + "taxable_year", + "taxable_year_start" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "The 911(a)(1) foreign-earned-income exclusion is disregarded in computing NESE from taxable years beginning after 1983.", + "parameters": { + "income_tax_exclusion_disregarded": "26 USC 911(a)(1)", + "effective_taxable_year_begin_after": "1983-12-31", + "scope": "NESE computation override; citizenship, residency, service coverage and any agreement rules remain separate facts.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "govinfo_statute97_pg65_extract.pdf", + "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad", + "authority": "Public Law 98-21, Social Security Amendments of 1983", + "location": "section 323(b)(2)(A), (c)(2), 97 Stat 121" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(10); Amendments entries: 1972; Effective Date of 1972 Amendments" + }, + "section_references_verified_present": [ + "411(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(a)(10)" + }, + "section_references_verified_present": [ + "411(a)(10)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1972 Amendments" + ], + "amendment_year_entries_verified_present": [ + "1972" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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L. 98-21 section 323(c)(2), as the 42 U.S.C. 411 notes summarize it, makes the section 323(b)(2)(A) amendment \"applicable to taxable years beginning after Dec. 31, 1983\".", + "boundary_clause": { + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "Effective and Termination Dates of 1983 Amendment note (Pub. L. 98-21 section 323(c)(2))", + "quote": "Amendment by section 323(b)(2)(A) of Pub. L. 98\u201321 applicable to taxable years beginning after Dec. 31, 1983" + } + }, + "condition_cases": { + "income_tax_exclusion_disregarded": { + "not_a_coverage_condition": "Names the exclusion the covered residual disregards: 411(a)(10) reads \"The exclusion from gross income provided by section 911(a)(1) ... shall not apply\" with no condition, so every individual's 911(a)(1) amount stays in net earnings." + }, + "scope": { + "not_a_coverage_condition": "Names questions other families decide: citizenship and residence through self_employment_nonresident_alien, which reads 411(b)'s nonresident-alien clause and its section 433 agreement exception (case section_433_agreement), and service coverage through the service families. The row's sources state other agreement rules too: 411(c)(1) and (c)(2)(E), for State or local fee-basis positions not covered by a section 418 agreement (se_public_office_1968_2026 case state_local_fee_basis_office, se_ordinary_employee_1968_2026 case fee_basis_state_local_position); and in the Pub. L. 98-21 extract, section 322 (service designated as employment under a section 233 agreement, and the 211(b) and 1402(b) nonresident-alien exceptions), section 325 (218(o)) and section 326 (233(e)(2)). None of them conditions 411(a)(10), which disregards the 911(a)(1) exclusion with no condition." + } + }, + "unread_trigger_facts": { + "citizenship": "411(a)(10) disregards the 911(a)(1) exclusion for every individual, with no citizenship condition; se_nonresident_alien_1983_2026 reads 411(b)'s nonresident-alien clause.", + "country_of_residence": "411(a)(10) has no residence condition after 1983.", + "foreign_earned_income_exclusion": "The amount 411(a)(10) puts back into net earnings; it is the subject of the rule, not a condition of it.", + "residence_period": "The whole-year-resident condition of the 1972 text ended for taxable years beginning after 1983 (Pub. L. 98-21 section 323(b)(2)(A), (c)(2)).", + "taxable_year": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it.", + "trade_or_business": "Whether the business is the person's own trade or business is the base definition's question (se_base_definition_1968_2026); this row's rule does not depend on it." + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The 911(a)(1) exclusion is disregarded in computing net earnings, so foreign earned income stays in; apply the other families." + } + }, + { + "rule_id": "se_possessions_931_history_open", + "family": "self_employment_possessions_931_income", + "effective_start": "1968-01-01", + "effective_end": "1987-12-21", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(8); 1987 amendment note quotes former text; no section 9023 effective-date note" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(8) successor text" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(8)" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(8); amendment history contains no later change to this paragraph" + }, + { + "capture": "govinfo_statute101_pg1330_extract.pdf.txt", + "sha256": "1ea7ede8450b428acfd56121f54aa20e9d8d94f72ed4f35e7fb48cecfc7bd7f3", + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, section 9023(b), 101 Stat. 1330-296", + "location": "section 9023(b)(2), the new 211(a)(8) (42 U.S.C. 411(a)(8))", + "quote": "\"(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;\"" + }, + { + "capture": "govinfo_statute101_pg1330_extract.pdf", + "sha256": "b1f5bc5fcbaa0791d3f1f033b00e85d7d35930c594738a3bc3e0b7ef9f0ac9d1", + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, Part 2 of subtitle A of title IX, 101 Stat. 1330-294 to 1330-296", + "location": "extract pages 3-5: sections 9021-9023, all of Part 2; nothing there dates section 9023 (section 9022(c) dates only section 9022); approval date December 22, 1987 on extract page 6" + } + ], + "trigger_facts": [ + "possession_income_exclusion", + "country_of_residence", + "residence_period", + "taxable_year" + ], + "consequence": null, + "identification_class": "awaiting_ce2", + "description": "Before Pub. L. 100-203, former 411(a)(7) and (a)(8) applied the former possessions rules. Their operative text and the reach of the 1987 replacement before its enactment are not established, so these days refuse.", + "parameters": { + "named_options": [ + { + "name": "former_possessions_definition", + "text": "Possession in former 931/932 does not include Virgin Islands, Guam or American Samoa." + }, + { + "name": "successor_931_override", + "text": "The gross-income exclusion in 931 does not apply." + } + ], + "amending_act": "Public Law 100-203 section 9023(b)(2)", + "boundary_note": "Pub. L. 100-203 section 9023(b), enacted December 22, 1987, replaced 411(a)(8) and states no effective date; the successor rule governs from enactment in its own row.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(8); Amendments entries: 1987" + }, + "section_references_verified_present": [ + "411(a)(8)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [ + "1987" + ], + "effective_date_note_support": "not_established_for_Public_Law_100_203_section_9023b" + } + ], + "unread_trigger_facts": { + "country_of_residence": "the row is open (open_reason) and refuses every worker; no case reads any fact", + "possession_income_exclusion": "the row is open (open_reason) and refuses every worker; no case reads any fact; former 931/932 operative text is not captured", + "residence_period": "the row is open (open_reason) and refuses every worker; no case reads any fact", + "taxable_year": "the row is open (open_reason) and refuses every worker; no case reads any fact" + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": "POSSESSIONS_931_HISTORY_UNVERIFIED: before Pub. L. 100-203 (enacted 1987-12-22), former 411(a)(7) and (a)(8) applied the former section 931 and 932 possessions rules, whose operative text is not captured. Section 9023 states no effective date, so whether its replacement reaches days before enactment is not established.", + "cases": [], + "open_alternatives": [ + { + "description": "Possession in former 931/932 does not include Virgin Islands, Guam or American Samoa.", + "name": "former_possessions_definition" + }, + { + "description": "The gross-income exclusion in 931 does not apply.", + "name": "successor_931_override" + } + ], + "residual_default": { + "consequence": null, + "description": "No residual legal consequence is selected while this question remains open." + } + }, + { + "rule_id": "se_possessions_931_1987_2026", + "family": "self_employment_possessions_931_income", + "effective_start": "1987-12-22", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "govinfo_statute101_pg1330_extract.pdf.txt", + "sha256": "1ea7ede8450b428acfd56121f54aa20e9d8d94f72ed4f35e7fb48cecfc7bd7f3", + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, section 9023(b), 101 Stat. 1330-296", + "location": "section 9023(b)(2), the new 211(a)(8) (42 U.S.C. 411(a)(8))", + "quote": "\"(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;\"" + }, + { + "capture": "govinfo_statute101_pg1330_extract.pdf", + "sha256": "b1f5bc5fcbaa0791d3f1f033b00e85d7d35930c594738a3bc3e0b7ef9f0ac9d1", + "authority": "Public Law 100-203, Omnibus Budget Reconciliation Act of 1987, Part 2 of subtitle A of title IX, 101 Stat. 1330-294 to 1330-296", + "location": "extract pages 3-5: sections 9021-9023, all of Part 2; nothing there dates section 9023 (section 9022(c) dates only section 9022); approval date December 22, 1987 on extract page 6" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(8) successor text" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(8); amendment history contains no later change to this paragraph" + } + ], + "trigger_facts": [ + "possession_income_exclusion", + "country_of_residence", + "residence_period", + "taxable_year" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "From enactment of Pub. L. 100-203 on December 22, 1987, 411(a)(8) says the section 931 exclusion from gross income does not apply in computing net earnings from self-employment.", + "parameters": { + "amending_act": "Public Law 100-203 section 9023(b)(2)", + "enactment": "1987-12-22", + "effective_date_clause": "None for section 9023: neither the section nor Part 2 of subtitle A of title IX dates it (101 Stat. 1330-294 to 1330-296).", + "case_free_basis": { + "explanation": "411(a)(8) as amended by Pub. L. 100-203 section 9023(b)(2) states no condition: the section 931 exclusion does not apply for any individual, so no fact changes this family's consequence.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(8)", + "quote": "(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;" + } + }, + "unread_trigger_facts": { + "country_of_residence": "decides only whether 931 excludes the income for income-tax purposes; 411(a)(8) sets that exclusion aside whatever the residence", + "possession_income_exclusion": "411(a)(8) says the 931 exclusion 'shall not apply' for any individual; no fact about it changes the consequence (case_free_basis)", + "residence_period": "same as country_of_residence: a 931 residence test, set aside by 411(a)(8)", + "taxable_year": "labels the taxable year; the row starts at enactment 1987-12-22 (no section 9023 effective date)" + } + }, + "worked_examples": [], + "rare_exclusion": null, + "open_reason": null, + "cases": [], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The section 931 exclusion does not apply, so this family excludes nothing; apply the other families." + } + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "family": "self_employment_treaty_fishing", + "effective_start": "1968-01-01", + "effective_end": "2026-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(14); 1988 amendment under Public Law 100-647 section 3043(b); section 3044 effective-date note" + }, + { + "capture": "uscode_2024_26_7873.html", + "sha256": "380698938697f0784a7a7256a8c2688968f633bd9e8c53cef5d0b08686c34772", + "authority": "26 USC 7873, official 2024 United States Code section granule", + "location": "7873(a)-(c); Public Law 100-647 section 3044 effective-date and no-inference provision" + }, + { + "capture": "uscode_2024_26_7873.html", + "sha256": "380698938697f0784a7a7256a8c2688968f633bd9e8c53cef5d0b08686c34772", + "authority": "26 USC 7873, official 2024 United States Code section granule", + "location": "7873(c)(2)", + "quote": "If, but for this paragraph, all but a de minimis amount\u2014 (A) derived by a qualified Indian tribal entity, or by an individual through such an entity, is entitled to the benefits of paragraph (1) of subsection (a), or (B) paid to an individual for services is entitled to the benefits of paragraph (2) of subsection (a), then the entire amount shall be entitled to the benefits of such paragraph." + } + ], + "trigger_facts": [ + "tribal_fishing_rights_income", + "tribal_fishing_qualified_entity", + "trade_or_business", + "tribal_membership", + "tribal_fishing_member_activity" + ], + "consequence": "covered", + "identification_class": "awaiting_ce2", + "description": "Exclude income exempt under 7873 from NESE, subject to the tribal fishing-right, membership, activity and qualified-entity conditions. The amendment expressly reaches periods before enactment.", + "parameters": { + "excluded_income_reference": "26 USC 7873", + "recognized_fishing_right_secured_as_of": "1988-03-17", + "qualifying_income": "Fishing-rights-related income of a tribal member directly or through a qualified Indian entity, or income of the qualified entity, as defined in 7873.", + "qualified_entity_conditions": "Apply 7873(b)(3), including equity ownership, management and applicable 90 percent gross-receipts/10 percent equity tests; tribal fishing activity alone is insufficient.", + "effective_periods": "All periods beginning before, on, or after 1988-11-10", + "prior_treaty_inference": "The act creates no inference about the independent prior existence or scope of treaty exemptions.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(14); Amendments entries: 1988; Effective Date of 1988 Amendment" + }, + "section_references_verified_present": [ + "411(a)(14)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1988" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(a)(14)" + }, + "section_references_verified_present": [ + "411(a)(14)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1988" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(a)(14)" + }, + "section_references_verified_present": [ + "411(a)(14)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1988" + ] + } + ], + "member_activity_condition": "Substantially all harvesting in the fishing rights-related activity must be performed by members of the tribe (26 U.S.C. 7873(b)(1)).", + "condition_cases": { + "member_activity_condition": { + "cases": { + "section_7873_exempt_income": [ + "tribal_fishing_member_activity" + ] + } + }, + "qualified_entity_conditions": { + "cases": { + "section_7873_exempt_income": [ + "tribal_fishing_qualified_entity" + ] + } + }, + "de_minimis_rule": { + "cases": { + "section_7873c2_de_minimis_amount": [ + "tribal_fishing_rights_income", + "tribal_fishing_qualified_entity" + ] + } + }, + "excluded_income_reference": { + "cases": { + "section_7873_exempt_income": [ + "tribal_fishing_rights_income" + ], + "section_7873c2_de_minimis_amount": [ + "tribal_fishing_rights_income" + ] + } + } + }, + "de_minimis_rule": "26 U.S.C. 7873(c)(2)(A): a de minimis unrelated part of an amount derived through a qualified Indian entity shares the exemption when all the rest is exempt under 7873(a)(1).", + "unread_trigger_facts": { + "trade_or_business": "The base definition reads it; 7873(a)(1) exempts the income whether or not the fishing is a trade or business, and 411(a)(14) excludes whatever 7873 exempts." + } + }, + "worked_examples": [], + "rare_exclusion": { + "strict": "unresolved", + "negligible_candidate": null, + "search_result": "Broader IRS/TIGTA/GAO/CRS and SSA/Census/BLS searches found legal or audit guidance but no published quantitative bound for the target exclusion population.", + "searches": [ + { + "query": "\"tribal\" \"fishing\" \"7873\" (statistics OR number OR count)", + "domains": [ + "irs.gov", + "tigta.gov", + "gao.gov", + "crsreports.congress.gov" + ], + "searched_utc": "2026-10-25", + "result": "IRS legal/audit guidance; no bound on the target exclusion population. 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Review r7 low 5: the income condition read \"exempt under 7873(a)\", the conclusion this case draws, so a worker who just misses on membership had to state an exemption he could not have. 7873(a)(1) exempts income derived \"by a member of an Indian tribe directly or through a qualified Indian entity\" or by a qualified Indian entity \"from a fishing rights-related activity of such tribe\", and 7873(b)(1) defines the activity as \"any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish\"; the condition now names the activity, and the membership, harvesting and entity conditions decide the exemption." + }, + { + "case_id": "section_7873c2_de_minimis_amount", + "precedence": 2, + "when": { + "tribal_fishing_rights_income": "a de minimis part of an amount derived through a qualified Indian entity, all but which is exempt under 7873(a)(1)", + "tribal_membership": "a member of the tribe, deriving the amount through a qualified Indian entity", + "tribal_fishing_qualified_entity": "the entity meets 7873(b)(3)" + }, + "consequence": "noncovered", + "description": "7873(c)(2)(A): if all but a de minimis amount derived by an individual through a qualified Indian entity is exempt under (a)(1), \"the entire amount shall be entitled to the benefits of such paragraph\", so 411(a)(14) excludes the de minimis part too." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "The income is not exempt under 7873, so 411(a)(14) does not exclude it; apply the other families." + } + }, + { + "rule_id": "se_health_insurance_1968_1986", + "family": "self_employment_health_insurance_deduction", + "effective_start": "1968-01-01", + "effective_end": "1986-12-31", + "citations": [ + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(a)(15); 1988 addition, 1990 renumbering and 2004 reference correction; section 1019(a) retroactivity" + }, + { + "capture": "uscode_2024_26_162.html", + "sha256": "3a126484e15aa01bd376f193754f2fa5f107aeb2da4d25b839b29358d8f0524a", + "authority": "26 USC 162, official 2024 United States Code section granule", + "location": "162(l)(4); Public Law 99-514 section 1161 effective date; Public Law 100-647 section 1011B(b) technical correction and section 1019(a)" + } + ], + "trigger_facts": [ + "health_insurance_deduction", + "trade_or_business", + "taxable_year", + "taxable_year_start" + ], + "consequence": null, + "identification_class": "awaiting_ce2", + "description": "The special self-employed health-insurance deduction was added for taxable years after 1986; earlier treatment is not inferred from the later named deduction.", + "parameters": { + "special_health_deduction_not_yet_added": true, + "first_taxable_year_begin_after": "1986-12-31", + "scope": "No assertion about all possible pre-1987 business-expense treatment.", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 2004, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976, + 1982 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_2004_42_411.html", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1", + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "location": "Historical comparison only, related to 411(a)(15); Amendments entries: 1988, 1990, 2004; Effective Date of 2004 Amendment; Effective Date of 1990 Amendment; Effective Date of 1988 Amendment" + }, + "section_references_verified_present": [ + "411(a)(15)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 2004 Amendment", + "Effective Date of 1990 Amendment", + "Effective Date of 1988 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1988", + "1990", + "2004" + ] + } + ], + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. 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This part meets neither, whichever rule includes the earlier share, so it is not the deceased partner's net earnings; 411(f)(2) counts the share of his estate or successor as his distributive share." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds: 411(f) adds the deceased partner's allocated share through the month of death to the final-year computation; otherwise the ordinary partnership rules apply." + } + } +] diff --git a/data/external/income_resources_ce1/se_rules.json b/data/external/income_resources_ce1/se_rules.json new file mode 100644 index 00000000..3e0abc1e --- /dev/null +++ b/data/external/income_resources_ce1/se_rules.json @@ -0,0 +1,7715 @@ +[ + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a) introductory sentence and paragraphs (1)-(4); concluding partnership-year sentence; 411(d)-(f); current text supports the definition as printed only, not its independent continuity in 1968-1993", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "411(a), introductory definition", + "quote": "derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "411(c), lead-in", + "quote": "shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986 , except that such term shall not include" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "411(a)(12)", + "quote": "There shall be excluded the distributive share of any item of income or loss of a limited partner , as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(5)(A), text as printed before Pub. L. 108-203 section 425(a)", + "quote": "all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business" + }, + { + "capture": "irs_form1040_instructions_1985_extract.pdf", + "sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35", + "authority": "IRS Form 1040 instructions, 1985", + "location": "extract page 2 (original PDF page 31), printed page 31, Partnerships" + }, + { + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68", + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Partnerships", + "quote": "include your entire share of earnings from a partnership, including any guaranteed payments" + } + ], + "consequence": "covered", + "description": "Regular net earnings use trade/business gross income less attributable deductions and partnership ordinary income/loss. 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An amount from no trade or business the person carries on, no distributive share or 707(c) guaranteed payment from a partnership of which the person is a member, and no income 411(a)(5) treats as the person's, is not the person's net earnings (411(a)).", + "effective_end": "2026-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_base_definition", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "aggregation_scope": "person_taxable_year", + "eligible_concept": "trade/business net income plus admissible ordinary partnership income/loss", + "partner_taxable_year": "include partnership year ending within or with individual taxable year", + "scope_note": "Base definition only; apply adjustment and service-exclusion families before unit arithmetic.", + "taxable_year": "calendar year unless subtitle A income-tax taxable year differs", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "The 1994 edition supports the base definition as printed; current and later edition labels do not independently establish continuity in 1968-1993.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official 1994 United States Code edition", + "location": "411(a) introductory definition and 411(d)-(f), text as printed" + } + } + ], + "condition_cases": { + "aggregation_scope": { + "not_a_coverage_condition": "States the unit: 411(a) sums an individual's net earnings for the taxable year, a term 411(e) gives its subtitle A meaning. 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It names concepts other families compute." + }, + "taxable_year": { + "not_a_coverage_condition": "411(e): the taxable year is the calendar year unless the person's subtitle A taxable year differs; it sets which year an amount falls in, not whether it is net earnings." + } + }, + "unread_trigger_facts": { + "amount": "The amount the row classifies; no rule in the row's sources turns on its size.", + "employee_self_or_mixed": "Employee service enters through trade_or_business's text, which uses 411(c)'s definition (employee service other than (c)(2)(A)-(G) is no trade or business); se_ordinary_employee_1968_2026 decides employee service.", + "reporting_unit": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings." + } + }, + "rare_exclusion": null, + "rule_id": "se_base_definition_1968_2026", + "trigger_facts": [ + "employee_self_or_mixed", + "amount", + "reporting_unit", + "trade_or_business", + "partnership_status" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "outside_own_trade_or_business_and_partnership", + "precedence": 1, + "when": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership" + }, + "consequence": "noncovered", + "description": "411(a): net earnings from self-employment are the gross income \"derived by an individual from any trade or business carried on by such individual\", less attributable deductions, \"plus his distributive share ... from any trade or business carried on by a partnership of which he is a member\". An amount that is neither is not this person's net earnings. 411(c) gives \"trade or business\" its section 162 meaning less the services it lists (public office, employee service other than (c)(2)(A)-(G), railroad service, exempt ministry and Christian Science practice, and service during a 1402(g) exemption); the families for those services apply those limits and their exceptions. A partner's guaranteed payment under section 707(c) is not her distributive share, but it is her net earnings: 411(a)(12) excludes a limited partner's share \"other than guaranteed payments described in section 707(c)\", and the 1985 Form 1040 instructions say to \"include your entire share of earnings from a partnership, including any guaranteed payments\". 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Trade or business gross income less attributable deductions, plus the partnership ordinary share, enters net earnings; the other families make their named adjustments." + } + }, + { + "citations": [ + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "411(a)(3), (4); 1964 amendment note iron ore precedes 1968", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 USC 411, official 2024 United States Code section granule", + "capture": "uscode_2024_42_411.html", + "location": "411(a)(3)(A)-(C), (4); 1964 iron-ore amendment predates 1968; 1984 technical cross-reference substitutions preserve the named concepts", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(h)(1)(A)", + "quote": "notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts" + }, + { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 USC 411, official 2024 United States Code section granule", + "location": "411(h)(2)(A)-(B)", + "quote": "The term \"options dealer\" has the meaning given such term by section 1256(g)(8) of such Code. (B) The term \"commodities dealer\" means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission." + } + ], + "consequence": "covered", + "description": "Exclude capital gains/losses, timber/coal/iron-ore 631 transactions, and noninventory/noncustomer property dispositions; no 172 net-operating-loss deduction. 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Pub. L. 99-514 section 1882(a) later added 1402(g)(5), which keeps a 1402(g) exemption from reaching church employee income; no capture dates subsection (a), which is the question that makes se_religious_sect_1986_1989 open (review r6 M-11: this row had decided it). Ranked above effective_1402g_exemption, whose condition this worker also meets.", + "open_reason": "SECT_CHURCH_EMPLOYEE_INCOME_1984_1985_UNSETTLED: the captured notes date Pub. L. 99-514 section 1882(b) but not subsection (a), which added 1402(g)(5); whether the exemption reached a sect member's church employee income in 1984-85 is therefore not settled, so the case refuses.", + "open_alternatives": [ + { + "name": "exemption_reaches_all_chapter_2_income", + "description": "Before 1402(g)(5) took effect the exemption reached all chapter 2 income, church employee income included: noncovered. 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The reading takes that limit back to 1984, which no captured note dates (review r7 low 8)." + } + ] + }, + { + "case_id": "effective_1402g_exemption", + "precedence": 2, + "when": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period" + }, + "consequence": "noncovered", + "description": "411(c)(6)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No effective 1402(g) exemption, so 411(c)(6) does not exclude the income; apply the other families." + } + }, + { + "citations": [ + { + "authority": "26 USC 1402(g), pinned LII republication", + "capture": "lii_26_1402.html", + "location": "1986, 1988, 1989 amendment notes", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + } + ], + "consequence": null, + "description": "TRA 1986 added express disapplication of religious-sect exemption to church employee income; exact 1986 effective boundary remains open.", + "effective_end": "1989-12-31", + "effective_start": "1986-01-01", + "family": "self_employment_church_sect_exemption", + "identification_class": "awaiting_ce2", + "open_reason": "CHURCH_SECT_1986_EFFECTIVE_BOUNDARY_UNVERIFIED: the captured notes identify section 1882(a) restriction and separately date subsection (b). The operative taxable-year start for subsection (a) is not established by these captures.", + "parameters": { + "named_options": [ + { + "explanation": "SSA Handbook 1136 describes restriction as of 1986; the capture was not available in this subtask.", + "name": "1986_taxable_year" + }, + { + "explanation": "Section 1882(a) must be read with the title effective date; 1882(b)(3) by its terms covers only subsection (b).", + "name": "1986_statutory_effective_boundary_unverified" + } + ], + "code_edition_evidence": [ + { + "title": 26, + "section": 1402, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_26_1402.html", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68", + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 1402(g); Amendments entries: 1986, 1988; Effective Date of 1988 Amendment" + }, + "section_references_verified_present": [ + "1402(g)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1988 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1986", + "1988" + ], + "effective_date_note_support": "section_1882a_initial_annual_boundary_remains_unverified" + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Section 411(c)(6) text/source-credit comparison only; the corresponding 1402(g) history is cited separately. 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The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "411(c)(6), section cross-reference as printed; 1402(g) history supplies the separate exemption rules" + }, + "section_references_verified_present": [ + "411(c)(6)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [], + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing" + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "411(c)(6), section cross-reference as printed; 1402(g) history supplies the separate exemption rules" + }, + "section_references_verified_present": [ + "411(c)(6)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [], + "effective_date_note_support": "411c6_cross_reference_does_not_establish_section_1882a_timing" + } + ], + "condition_cases": { + "conditions": { + "cases": { + "effective_1402g_exemption": [ + "clergy_or_religious_exemption" + ] + } + }, + "church1402g_exemption": { + "cases": { + "effective_1402g_exemption": [ + "clergy_or_religious_exemption" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 101-239 section 10204(a)(2), as the 26 U.S.C. 1402 notes set it out, applies the 1402(g)(3) amendment \"with respect to taxable years beginning after December 31, 1989\".", + "unread_trigger_facts": { + "church_employee_service": "1402(g)(3) as amended by Pub. L. 101-239 section 10204 applies the exemption to church employee services, so the fact changes no outcome.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": { + "negligible_candidate": null, + "search_result": "No source giving a quantitative bound for the exclusion population was located; guidance and legal cases establish rules but do not bound prevalence.", + "searches": [ + "domains:irs.gov, secure.ssa.gov | \"church employee income\" \"1402(g)\" \"number\"" + ], + "strict": "unresolved" + }, + "rule_id": "se_religious_sect_1990_2026", + "trigger_facts": [ + "clergy_or_religious_exemption", + "church_employee_service", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "effective_1402g_exemption", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period" + }, + "consequence": "noncovered", + "description": "411(c)(6)." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No effective 1402(g) exemption, so 411(c)(6) does not exclude the income; apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(7); 1972 amendment notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "Public Law 92-603, Social Security Amendments of 1972", + "capture": "govinfo_statute86_pg1329_extract.pdf", + "location": "section 140(a)-(c), 86 Stat. 1366; former foreign-clergy qualification and taxable years beginning after 1972", + "sha256": "5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "sections 422(a)-(b) and 425(a)-(b), 118 Stat. 536-537; enacted March 2, 2004", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 422(a)-(b), 118 Stat 536; retired parsonage/allowance/church-plan exception applies to years beginning before, on, or after 1994-12-31", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "1972 amendment note, subsec. (a)", + "quote": "struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title ) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens" + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "410(i)", + "quote": "when used in a geographical sense means the States , the District of Columbia, the Commonwealth of Puerto Rico , the Virgin Islands, Guam, and American Samoa." + }, + { + "capture": "lii_42_410.html", + "sha256": "661681512a6ff124d0af432c54a0f6f1b90b66f956534086c841dc6b8e934e32", + "authority": "42 U.S.C. 410 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1960 amendment note, subsec. (i)", + "quote": "Subsec. (i). Pub. L. 86\u2013778, \u00a7 103(f) , included Guam and American Samoa." + } + ], + "consequence": "covered", + "description": "Clergy compute service earnings without the parsonage and employer meals/lodging exclusions. 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L. 103-296 section 306(d) note", + "quote": "any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act ( 42 U.S.C. 411(b) )" + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1401(c)", + "quote": "During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country." + }, + { + "capture": "ce1r7_lii_26_1401.html", + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "authority": "26 U.S.C. 1401 (LII capture 2026-11-03, text, source credit and notes)", + "location": "1977 amendment note, subsec. 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L. 92-603 section 140, as the 42 U.S.C. 411 notes give it, applies \"with respect to taxable years beginning after December 31, 1972\".", + "boundary_clause": { + "citation": { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "Effective Date of 1972 Amendment note, Pub. L. 92-603 sections 121(c), 124(c) and 140(c)", + "quote": "Pub. L. 92\u2013603, title I, \u00a7 121(c) , Oct. 30, 1972 , 86 Stat. 1354 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 , Internal Revenue Code ] shall apply only with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 124(c) , Oct. 30, 1972 , 86 Stat. 1357 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d Pub. L. 92\u2013603, title I, \u00a7 140(c) , Oct. 30, 1972 , 86 Stat. 1366 , provided that: \u201cThe amendments made by this section [amending this section and section 1402 of Title 26 ] shall apply with respect to taxable years beginning after December 31, 1972 .\u201d" + } + }, + "condition_cases": { + "gross_income_exclusions_disregarded": { + "not_a_coverage_condition": "Names the 107, 119, 911 and 931 exclusions that 411(a)(7), as Pub. L. 92-603 section 140 amended it, has every nonexempt minister compute net earnings without; the amendment struck the citizen qualification, so no condition remains, and the covered residual applies it." + }, + "retired_clergy_exception_effective_scope": { + "not_a_coverage_condition": "Records that Pub. L. 108-203 section 422(b) applies the retired-clergy exclusion \"to years beginning before, on, or after December 31, 1994\", so it limits no year of this row. Case retired_clergy_benefits carries the exclusion itself." + }, + "retired_clergy_housing_and_church_plan_benefits": { + "cases": { + "retired_clergy_benefits": [ + "clergy_retirement_benefit" + ] + } + }, + "boundary_clause": { + "not_a_coverage_condition": "The quoted effective-date clause dates the amendment that starts this row; the family's date axis applies the date, and the row's cases carry the amended rule." + } + }, + "unread_trigger_facts": { + "amount": "The amount the computation includes; no threshold.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": null, + "rule_id": "se_clergy_gross_concept_1973_1987", + "trigger_facts": [ + "amount", + "clergy_or_religious_exemption", + "clergy_remuneration", + "clergy_retirement_benefit", + "ministerial_service", + "retirement_payment", + "taxable_year_start", + "place_of_work" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "exempt_minister", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + }, + "consequence": "deferred", + "description": "411(c)(4)-(5) exclude exempt ministry; the clergy and religious family decides.", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "case_id": "foreign_agreement_sole_coverage", + "precedence": 2, + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "26 U.S.C. 1401(c), which Pub. L. 95-216 section 317(b)(1) added on December 20, 1977 (\"Subsec. (c). Pub. L. 95\u2013216, \u00a7 317(b)(1) , added subsec. (c).\"), exempts \"the self-employment income of an individual\" \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country\", to the extent the agreement subjects it to that country's system alone. The clergy and religious family decides the service (clergy_1973_1981 and clergy_1982_2026, case foreign_agreement_sole_coverage), as se_clergy_gross_concept_1987_2026 defers the same case; review r7 M-2 dates the exemption from 1977, so this row, which starts in 1973, carries it too, and no worker meets the condition before an agreement under section 233 takes effect. It ranks after exempt_minister, which defers to the same family, and before retired_clergy_benefits, as in se_clergy_gross_concept_1987_2026." + }, + { + "case_id": "retired_clergy_benefits", + "precedence": 3, + "when": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + }, + "consequence": "noncovered", + "description": "411(a)(7); Public Law 108-203 section 422 applies to years beginning before, on or after 1994-12-31." + }, + { + "case_id": "pub_l_103_296_section_306_certificate", + "precedence": 4, + "when": { + "ministerial_service": "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401", + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect", + "clergy_or_religious_exemption": "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + }, + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "Pub. L. 103-296 section 306(d): income exempt under a section 306 certificate \"shall not constitute self-employment income under section 211(b)\". The exemption reaches only \"services described in paragraphs (1) and (2)\", 1402(c)(4) services subject to the 1401 tax and performed in Canada while no section 233 agreement was in effect; paragraph (3), Canadian contributions on the earnings from such services, limits who may file. So the case reads this service's place and the person's certificate, and the residual computes the earnings of ministry the same minister performs elsewhere (review r7 M-1). The clergy and religious family decides the service (clergy_1973_1981 and clergy_1982_2026, case pub_l_103_296_section_306_certificate), as this row and se_clergy_gross_concept_1987_2026 defer foreign_agreement_sole_coverage. It ranks after retired_clergy_benefits, which are noncovered either way." + }, + { + "case_id": "past_ministerial_service_pension_open", + "precedence": 5, + "when": { + "retirement_payment": "pension payment or retirement allowance received for past ministerial services" + }, + "consequence": "open", + "description": "Review r6 M-11: the row counted this amount in the covered residual on no source. The 1987 row's case of the same text excludes it.", + "open_reason": "PAST_MINISTRY_PENSION_1973_1987_UNSETTLED: the only captured source for leaving a pension for past ministerial services, from a plan that is not a church plan, out of net earnings is Publication 517 (2025), which se_clergy_gross_concept_1987_2026 applies; no capture states the rule for 1973-1987, so the case refuses.", + "open_alternatives": [ + { + "name": "later_guidance_applies", + "description": "The 1987 row's reading reaches 1973-1987: the amount stays out of net earnings (noncovered)." + }, + { + "name": "no_exclusion_before_1987", + "description": "No captured rule excludes the amount before 1987-12-22: the covered residual includes it." + } + ] + }, + { + "case_id": "church_tax_sheltered_annuity_contributions", + "precedence": 6, + "when": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + }, + "consequence": "noncovered", + "description": "The condition reaches only contributions \"not included in the minister's gross income\". 411(a) starts from \"the gross income, as computed under subtitle A\" of the Code; before July 18, 1984 the clause read \"chapter 1 of the Internal Revenue Code of 1939\", and Pub. L. 98-369 section 2663(a)(8)(A) substituted \"subtitle A of the Internal Revenue Code of 1954\", an amendment \"not to be construed as changing or affecting any right, liability, status, or interpretation which existed\". From taxable years beginning after 1972 411(a)(7) has a minister compute net earnings without sections 107 and 119 (Pub. L. 85-239) and 911 and 931 (Pub. L. 92-603), and no other exclusion, so an amount subtitle A leaves out of gross income stays out of net earnings, as in the 1987 row's case of the same text. Review r7 M-4 closes the case on these captures: its second reading (\"No captured rule excludes the amount\") named no source, and the exclusion needs none beyond 411(a)'s start. Each year's subtitle A limits decide which contributions the condition reaches; a contribution included in gross income misses it and the covered residual counts it." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Nonexempt ministry earnings include the parsonage and employer meals-and-lodging values; apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "2004 amendment note quoting former 411(a)(5)(A); 411(a)(5)(B)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(5), (b)(2); 1986 amendment note quoting former 411(a)(13); effective-date notes", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "authority": "SSA POMS RS 01802.400 (2024-05-07)", + "capture": "poms_rs_01802400.html", + "location": "A, B.1-B.3 and C.3; taxable years including October 1980; spouse allocation and published examples", + "sha256": "ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b" + }, + { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 USC 411, official 1994 United States Code edition", + "location": "411(a)(5)(A), text as printed before Pub. L. 108-203 section 425(a)", + "quote": "If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business" + } + ], + "consequence": "covered", + "description": "Before the operational change for taxable years including October 1980, community business income follows the former statutory husband/wife management rule; partnership distributive shares remain assigned to their partners.", + "effective_end": "1979-10-01", + "effective_start": "1968-01-01", + "family": "self_employment_community_income", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "nonpartnership_assignment": "husband unless wife exercises substantially all management/control; then wife", + "partnership_assignment": "partner whose distributive share it is", + "calendar_year_mapping": "Taxable years beginning before October 2, 1979: a 12-month taxable year beginning on or after that date includes October 1980. A 52-53 week year that begins earlier and still reaches October 1980 is not separated by this start date.", + "taxable_year_condition": "does not include October 1980 and precedes that operational change", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 2004, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1964, + 1970, + 1976 + ], + "primary_history_citations": [ + { + "capture": "poms_rs_01802400.html", + "sha256": "ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b", + "authority": "SSA POMS RS 01802.400 (2024-05-07)", + "location": "A, B.1-B.3 and C.3; taxable years including October 1980; spouse allocation and published examples" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_2004_42_411.html", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1", + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "location": "Historical comparison only, related to 411(a)(5); Amendments entries: 2004" + }, + "section_references_verified_present": [ + "411(a)(5)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [ + "2004" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2004, + "support_kind": "historical_amendment_notes", + "scope": "Only the named amendment/effective-date note supplies historical comparison; section text printed in this edition is not asserted for the earlier or later rule window.", + "citation": { + "capture": "uscode_2004_42_411.html", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1", + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "location": "Historical comparison only, related to 411(a)(5); Amendments entries: 2004" + }, + "section_references_verified_present": [ + "411(a)(5)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [ + "2004" + ] + } + ], + "condition_cases": { + "taxable_year_condition": { + "not_a_coverage_condition": "States the row's window: taxable years that do not include October 1980 (POMS RS 01802.400 A), which the family's date axis applies." + }, + "nonpartnership_assignment": { + "cases": { + "business_income_treated_as_other_spouses": [ + "community_property_income", + "substantially_all_business_management_and_control" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "POMS RS 01802.400 A: SSA dropped the statutory presumption \"effective with taxable years that include October 1980\". For a 12-month taxable year that means a year beginning on or after October 2, 1979.", + "unread_trigger_facts": { + "assignment": "A generic fact other rows use for the post or craft a person works on; former 411(a)(5) assigns by community status and by the wife's management and control, which community_property_income and substantially_all_business_management_and_control carry.", + "business_operator_spouse": "Former 411(a)(5)(A) assigns all of a community business's income to the husband unless the wife exercises substantially all of the management and control, whoever carries the business on, so the operator fact decides nothing before the 2004 amendment.", + "joint_business_distributive_shares": "Former 411(a)(5)(A) assigns all income of a jointly run community business to one spouse; respective shares matter only under the 2004 text.", + "reporting_unit": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it.", + "trade_or_business": "Whether the business is the person's own trade or business is the base definition's question (se_base_definition_1968_2026); this row's rule does not depend on it." + } + }, + "rare_exclusion": null, + "rule_id": "se_community_income_1968_1979", + "trigger_facts": [ + "assignment", + "business_operator_spouse", + "community_property_income", + "joint_business_distributive_shares", + "partnership_status", + "reporting_unit", + "substantially_all_business_management_and_control", + "trade_or_business", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "partnership_share_of_spouse_partner", + "precedence": 1, + "consequence": "noncovered", + "description": "411(a)(5)(B): when any part of a partner's distributive share is community income, all of it counts for the partner and \"no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner\" (POMS RS 01802.400 B.3).", + "when": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the income is the distributive share of the person's spouse as a partner, not the person's own distributive share" + } + }, + { + "case_id": "business_income_treated_as_other_spouses", + "precedence": 2, + "consequence": "noncovered", + "description": "Former 411(a)(5)(A) (1994 edition text, replaced in 2004): \"If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income ..., all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control\", in which case all of it was the wife's. The other spouse's net earnings exclude all of it, including any part that is not itself community income.", + "when": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the other spouse's: the person is the husband and the wife exercises substantially all of the management and control, or the person is the wife and does not" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds: the income is this person's own under former 411(a)(5) (business income treated as this spouse's, or a partner's own distributive share), so this family does not exclude it; apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(5)(A)-(B); 2004 amendment note", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "SSA POMS RS 01802.400 (2024-05-07)", + "capture": "poms_rs_01802400.html", + "location": "A, B.1-B.3 and C.3; taxable years including October 1980; spouse allocation and published examples", + "sha256": "ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 425(a)-(b), 118 Stat. 536-537; enacted March 2, 2004", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + } + ], + "consequence": null, + "description": "The statutory husband presumption ceased for taxable years including October 1980. POMS identifies a superseded Edwards court-order procedure, whose operative instructions are not captured; the later allocation procedure is not backcast.", + "effective_end": "2004-03-01", + "effective_start": "1979-10-02", + "family": "self_employment_community_income", + "identification_class": "awaiting_ce2", + "open_reason": "COMMUNITY_INCOME_EDWARDS_PROCEDURE_UNVERIFIED: current RS 01802.400 states that section 425 replaced the Edwards court-order procedure and obsolete RS 01802.410 through .470; their pre-amendment allocation procedure is not captured.", + "parameters": { + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 2004, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "authority": "SSA POMS RS 01802.400 (2024-05-07)", + "capture": "poms_rs_01802400.html", + "location": "A, B.1-B.3 and C.3; taxable years including October 1980; spouse allocation and published examples", + "sha256": "ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b" + }, + { + "authority": "Public Law 108-203, Social Security Protection Act of 2004", + "capture": "govinfo_plaw_108publ203.html", + "location": "section 425(a)-(b), 118 Stat. 536-537; enacted March 2, 2004", + "sha256": "d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_2004_42_411.html", + "sha256": "440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1", + "authority": "42 U.S.C. 411, official United States Code 2004 edition label", + "location": "Historical comparison only, related to 411(a)(5); Amendments entries: 2004" + }, + "section_references_verified_present": [ + "411(a)(5)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [ + "2004" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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L. 115-141 section 401(a)(197))", + "quote": "substituted \u201csection 1233(a)(2)\u201d for \u201csection 1233(2)\u201d and \u201c 16 U.S.C. 3833(a)(2) \u201d for \u201c 16 U.S.C. 3833(2) \u201d" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "411(a)(1), real estate dealer clause", + "quote": "unless such rentals are received in the course of a trade or business as a real estate dealer" + }, + { + "capture": "cfr_2024_20_4041082.xml", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455", + "authority": "20 CFR 404.1082, official 2024 edition", + "location": "404.1082(b)(3)", + "quote": "If you are a real estate dealer, but also hold real estate for investment or speculation in addition to real estate you hold for sale to customers, only the rental income from the real estate held for sale to customers and the deductions attributable to it are included in determining your net earnings from self-employment." + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "404.1082(b)(3)", + "quote": "The rental income from real estate you hold for investment or speculation and the deductions attributable to it are not counted in figuring your net earnings from self-employment." + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition" + } + ], + "consequence": "covered", + "description": "Exclude Conservation Reserve payments specified in 16 USC 3833(2) (from 2014-02-07, 3833(a)(2), where the References in Text note places former section 1233(2)) to individuals receiving 42 USC 402 or 423 benefits; payments after 2007 are the statutory effective condition.", + "effective_end": "2026-12-31", + "effective_start": "2008-01-01", + "family": "self_employment_conservation_reserve", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "effective_basis": "payment_date", + "effective_basis_description": "Pub. L. 110-246 section 15301(c), as the 42 U.S.C. 411 Effective Date of 2008 Amendment note summarizes it: the amendment is \"applicable to payments made after Dec. 31, 2007\".", + "excluded_concept": "16 USC 3833(2) payments (from 2014-02-07, 16 USC 3833(a)(2)) to recipient of 42 USC 402 or 423 benefits", + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 2008, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. 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L. 110-246 section 15301(c))", + "quote": "Amendment by section 15301(b) of Pub. 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L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "real_estate_dealer_status": "received in the course of a trade or business as a real estate dealer, from real estate the dealer holds for sale to customers" + } + }, + { + "case_id": "crp_payment_under_farm_arrangement", + "precedence": 2, + "consequence": "deferred", + "defers_to": [ + "self_employment_farm_rental_participation" + ], + "overrides": [ + "crp_payment_to_beneficiary" + ], + "description": "411(a)(1)'s proviso: the exclusion does not apply to income an owner or tenant derives under a production arrangement with material participation; the farm rental participation family decides. 411(a)(1)'s proviso reaches an arrangement \"between the owner or tenant and another individual\" (review r6 M-13).", + "when": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + } + }, + { + "case_id": "crp_payment_classification_open", + "precedence": 3, + "consequence": "open", + "description": "The classification decides the outcome: rent is excluded (with its exceptions), business income is included. Ranked below crp_payment_under_farm_arrangement, whose farm-rental proviso decides an arrangement payment (review r6 M-2).", + "when": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423" + }, + "open_reason": "CRP_CLASSIFICATION_UNVERIFIED: no capture settles whether a Conservation Reserve payment that 411(a)(1) does not name (before 2008, any such payment; from 2008, one to a recipient not receiving 402 or 423 benefits) is rental from real estate or income from the recipient's trade or business. 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L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "consequence": "noncovered", + "description": "411(a)(1) excludes these payments with rentals from real estate." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "No case holds: the payment is not a Conservation Reserve payment under 16 U.S.C. 3833(2) or, from 2014-02-07, 16 U.S.C. 3833(a)(2), so this family does not apply; apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 USC 411", + "capture": "lii_42_411.html", + "location": "1987 and 1990 amendment notes; effective-date notes for Public Law 100-203 section 9022(a) and Public Law 101-508 section 5123(a)(1)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "1990 amendment note quoting the former last undesignated paragraph", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + } + ], + "consequence": "covered", + "description": "The special statutory director-income deemed-receipt provision has not yet taken effect.", + "effective_end": "1987-12-31", + "effective_start": "1968-01-01", + "family": "self_employment_director_income_timing", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "director_specific_service_year_deeming": false, + "timing_rule": "ordinary applicable 411 income computation", + "code_edition_evidence": [ + { + "title": 26, + "section": 1402, + "edition_year": 1994, + "support_kind": "later_text_and_source_credit_comparison", + "scope": "Later section text/source-credit comparison only. 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Pub. 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No specific applicable historical amendment-note entry was verified in this edition, so it does not establish an earlier rule or effective date.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_26_1402.html", + "sha256": "5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68", + "authority": "26 U.S.C. 1402, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 1402(a); section text and source credit; no earlier effective-date claim" + }, + "section_references_verified_present": [ + "1402(a)" + ], + "historical_note_headings_verified_present": [], + "amendment_year_entries_verified_present": [] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a); Amendments entries: 1987; Effective Date of 1987 Amendment" + }, + "section_references_verified_present": [ + "411(a)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1987 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1987" + ] + } + ], + "case_free_basis": { + "explanation": "The exception changes the taxable year to which director fees are assigned, not whether they are net earnings.", + "citation": { + "capture": "lii_26_1402.html", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af", + "authority": "26 USC 1402, pinned LII republication", + "location": "1990 amendment note quoting the former last undesignated paragraph", + "quote": "shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year)" + } + }, + "condition_cases": { + "exception": { + "not_a_coverage_condition": "Changes only the taxable year to which director fees are assigned: the former 1402(a) paragraph deems the income derived \"in that year, at the time the services were performed, regardless of when the income is actually paid ... (unless it was actually paid and received prior to that year)\". The fees are net earnings in either year, which the covered residual gives." + } + }, + "unread_trigger_facts": { + "amount": "The director fees the row times; the deeming rule sets no size condition.", + "employee_self_or_mixed": "Whether the person serves as an employee is se_ordinary_employee_1968_2026's question (411(c)(2)); this family only assigns director fees to a taxable year.", + "industry": "The 1987 provision and 403(f)(5)(E) speak of 'a director of a corporation' in any industry.", + "occupation": "The row has no cases: in every year of its window director fees are net earnings for some taxable year, so the director occupation changes timing only.", + "reporting_unit": "The taxable-year unit 411(e) and the base definition's aggregation_scope set; it does not decide whether an amount is net earnings.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it." + } + }, + "rare_exclusion": null, + "rule_id": "se_director_timing_1988_1990", + "trigger_facts": [ + "occupation", + "industry", + "employee_self_or_mixed", + "amount", + "reporting_unit", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Director fees count in the taxable year the services were performed, unless actually paid and received earlier; they are net earnings either way; apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 USC 411", + "capture": "lii_42_411.html", + "location": "1987 and 1990 amendment notes; effective-date notes for Public Law 100-203 section 9022(a) and Public Law 101-508 section 5123(a)(1)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "26 USC 1402, pinned LII republication", + "capture": "lii_26_1402.html", + "location": "1990 amendment note quoting the former last undesignated paragraph", + "sha256": "35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af" + } + ], + "consequence": "covered", + "description": "Director service-year deeming is removed from 411 and retained in 403(f)(5) for RET; coverage uses the applicable 411 computation.", + "effective_end": "2026-12-31", + "effective_start": "1991-01-01", + "family": "self_employment_director_income_timing", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "RET_director_deeming": "403(f)(5)(E)", + "director_specific_service_year_deeming": false, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. 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L. 93-368 section 10(c), quoted in the 42 U.S.C. 411 notes: the amendments \"shall apply with respect to taxable years beginning after December 31, 1973\".", + "unread_trigger_facts": { + "agent_or_employee_participation": "Folded into material_participation's texts, which count 'services an employee or agent performed for that person' (40 FR 29072, 404.1053(c)(5)(i)).", + "agricultural_service": "The arrangement for another to produce agricultural or horticultural commodities is carried by the deferring cases' rental_income text (se_rental_income_* farm_rental_arrangement, se_conservation_reserve_2008_2026 crp_payment_under_farm_arrangement) and by the statutory meaning of rental_arrangement_requires_material_participation (participation 'in the production ... of such agricultural or horticultural commodities').", + "amount": "The amount the row classifies; no rule in the row's sources turns on its size.", + "taxable_year_start": "The row's date axis (effective_basis taxable_year_start) places the worker in this row; no case condition reads it. (taxable years beginning before 1974). Every such year begins before 1996-04-01, so case dealer_investment_holdings_before_1996 carries no date condition, unlike the 1974 row's." + } + }, + "rare_exclusion": null, + "rule_id": "se_material_participation_1968_1973", + "trigger_facts": [ + "agent_or_employee_participation", + "agricultural_service", + "amount", + "material_participation", + "rental_arrangement_requires_material_participation", + "real_estate_dealer_status", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "real_estate_dealer_rentals", + "precedence": 1, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers" + }, + "consequence": "covered", + "description": "411(a)(1) excludes rentals \"unless such rentals are received in the course of a trade or business as a real estate dealer\", and the farm proviso only lifts that exclusion, so neither a missing participation term nor missing participation excludes these rentals. The text names real estate held for sale to customers, which both readings of case dealer_investment_holdings_before_1996 put in the dealer business; a dealer's investment or speculative holdings take that case. Apply the other families.", + "overrides": [ + "no_actual_material_participation", + "arrangement_lacks_participation_term" + ] + }, + { + "case_id": "participation_under_required_arrangement", + "precedence": 2, + "when": { + "rental_arrangement_requires_material_participation": true, + "material_participation": "material participation by the owner or tenant, counting services an employee or agent performed for that person" + }, + "consequence": "covered", + "description": "Before 1974 the services of an employee or agent count as the owner's or tenant's; apply the other families." + }, + { + "case_id": "dealer_investment_holdings_before_1996", + "precedence": 3, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation" + }, + "consequence": "open", + "open_reason": "RENTAL_DEALER_HOLDINGS_RULE_UNVERIFIED: 411(a)(1) keeps rentals received in the course of a trade or business as a real estate dealer; the rule that a dealer's investment or speculative holdings stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3). Where the farm-rental participation conditions fail, the two readings disagree.", + "open_alternatives": [ + { + "name": "apply_1996_holdings_rule", + "description": "Treat these rentals as a non-dealer's: they stay excluded unless the farm-rental participation conditions hold, as 20 CFR 404.1082(b)(3) (April 1, 1996 edition) provides." + }, + { + "name": "statutory_dealer_text_only", + "description": "Include them when received in the course of the dealer's trade or business, reading 411(a)(1) without the later regulatory split." + } + ], + "description": "The same open question as se_rental_income_1968_1996 case dealer_investment_or_speculative_holdings and se_material_participation_1974_2026 case dealer_investment_holdings_before_1996; every taxable year this row reaches begins before 1996-04-01, so the case needs no date condition. Ranked below the covered participation case, where both readings include the rentals (before 1974 counting an employee's or agent's services), and above the two noncovered cases, where the readings disagree." + }, + { + "case_id": "no_actual_material_participation", + "precedence": 4, + "when": { + "material_participation": "no material participation by the owner or tenant, counting services an employee or agent performed for that person" + }, + "consequence": "noncovered", + "description": "The farm rental stays excluded." + }, + { + "case_id": "arrangement_lacks_participation_term", + "precedence": 5, + "when": { + "rental_arrangement_requires_material_participation": false + }, + "consequence": "noncovered", + "description": "The farm rental exception requires an arrangement that provides for material participation." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "open", + "description": "Establish actual participation and the arrangement requirement from the trigger facts; no residual coverage is chosen when their cases cannot decide." + } + }, + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(a)(1); 1974 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "20 CFR 404.1053(c)(5), final 1975 regulation", + "capture": "federal_register_1975_07_10_extract.pdf", + "location": "40 FR 29071-29072; published 1975-07-10; original PDF pages 13-14, extract pages 2-3", + "sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b" + }, + { + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "411(a)(1), real estate dealer clause", + "quote": "unless such rentals are received in the course of a trade or business as a real estate dealer" + }, + { + "capture": "cfr_2024_20_4041082.xml", + "sha256": "ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455", + "authority": "20 CFR 404.1082, official 2024 edition", + "location": "404.1082(b)(3)", + "quote": "If you are a real estate dealer, but also hold real estate for investment or speculation in addition to real estate you hold for sale to customers, only the rental income from the real estate held for sale to customers and the deductions attributable to it are included in determining your net earnings from self-employment." + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "404.1082(b)(3)", + "quote": "The rental income from real estate you hold for investment or speculation and the deductions attributable to it are not counted in figuring your net earnings from self-employment." + }, + { + "capture": "cfr_1996_20_4041082_r1.txt", + "sha256": "d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26", + "authority": "20 CFR 404.1082, official April 1, 1996 edition", + "location": "edition header", + "quote": "Code of Federal Regulations (annual edition) - April 1, 1996 Edition" + } + ], + "consequence": "open", + "description": "Agricultural rental receipts enter net earnings when the arrangement requires material participation and the owner or tenant materially participates; determine participation without activities of an agent. Rentals a real estate dealer receives in that business from real estate held for sale to customers are not excluded (411(a)(1)); for a dealer's investment or speculative holdings the captures settle the rule only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3).", + "effective_end": "2026-12-31", + "effective_start": "1974-01-01", + "family": "self_employment_farm_rental_participation", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "agent_activities_count": false, + "aggregation_unit": "other_net_earnings", + "required_conditions": [ + "arrangement provides agricultural/horticultural production by another individual", + "arrangement provides material participation by owner/tenant", + "owner/tenant materially participates" + ], + "agent_entered_arrangement_counts_for_owner": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1970, + 1976, + 1982, + 1988 + ], + "primary_history_citations": [ + { + "capture": "federal_register_1975_07_10_extract.pdf", + "sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b", + "authority": "20 CFR 404.1053(c)(5), final 1975 regulation", + "location": "40 FR 29071-29072; published 1975-07-10; original PDF pages 13-14, extract pages 2-3" + }, + { + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459", + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a)(1); Amendments entries: 1974; Effective Date of 1974 Amendment" + }, + "section_references_verified_present": [ + "411(a)(1)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1974" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Section text as printed: 411(a)(1)" + }, + "section_references_verified_present": [ + "411(a)(1)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1974" + ] + }, + { + "title": 42, + "section": 411, + "edition_year": 2024, + "support_kind": "section_text_as_printed", + "scope": "Supports the cited section text as printed in this named edition. The row's act, POMS and amendment-note citations separately establish effective dates and exceptions; this edition label alone does not establish the entire rule window.", + "citation": { + "capture": "uscode_2024_42_411.html", + "sha256": "3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb", + "authority": "42 U.S.C. 411, official United States Code 2024 edition label", + "location": "Section text as printed: 411(a)(1)" + }, + "section_references_verified_present": [ + "411(a)(1)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1974 Amendment" + ], + "amendment_year_entries_verified_present": [ + "1974" + ] + } + ], + "condition_cases": { + "required_conditions": { + "cases": { + "participation_under_required_arrangement": [ + "material_participation", + "rental_arrangement_requires_material_participation" + ] + } + }, + "real_estate_dealer_exception": { + "cases": { + "real_estate_dealer_rentals": [ + "real_estate_dealer_status" + ], + "dealer_investment_holdings_before_1996": [ + "real_estate_dealer_status", + "taxable_year_start" + ] + } + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 93-368 section 10(c), quoted in the 42 U.S.C. 411 notes: the amendments \"shall apply with respect to taxable years beginning after December 31, 1973\".", + "real_estate_dealer_exception": "Rentals received in the course of a real-estate-dealer trade or business from real estate held for sale to customers are not excluded; a dealer's investment or speculative holdings are open for taxable years beginning before 1996-04-01 and follow the farm-rental participation conditions after.", + "unread_trigger_facts": { + "agricultural_service": "The arrangement for another to produce agricultural or horticultural commodities is carried by the deferring cases' rental_income text (se_rental_income_* farm_rental_arrangement, se_conservation_reserve_2008_2026 crp_payment_under_farm_arrangement) and by the statutory meaning of rental_arrangement_requires_material_participation (participation 'in the production ... of such agricultural or horticultural commodities').", + "amount": "The amount the row classifies; no rule in the row's sources turns on its size." + } + }, + "rare_exclusion": null, + "rule_id": "se_material_participation_1974_2026", + "trigger_facts": [ + "agricultural_service", + "amount", + "material_participation", + "rental_arrangement_requires_material_participation", + "taxable_year_start", + "real_estate_dealer_status" + ], + "worked_examples": [ + { + "example_id": "cfr1975_farm_agent_example_5", + "income_year": 1974, + "citation": { + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459", + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order" + }, + "source_passage": "Example 5. J owned a farm several miles from the town in which he lived. He rented the farm to K under an ar\u00ad rangement which contemplated J\u2019s mate\u00ad rial participation in the management of production of wheat. J furnished one- half the seed and fertilizer and all the farm equipment and livestock. He em\u00ad ployed H to perform all the services in advising, consulting, and inspecting which were contemplated by the arrange\u00ad ment, effective with taxable years begin\u00ad ning after December 31, 1973. J is not materially participating in the manage\u00ad ment of production of wheat by K. The work done by J\u2019s employee, H, is not attributable to J in determining the ex\u00ad tent of J\u2019s participation. J\u2019s rental in\u00ad come from the arrangement is not to be included in computing his net earn\u00ad ings from self-employment.", + "expected_rule_id": "se_material_participation_1974_2026", + "calculation": "farm_agent", + "published_inputs": { + "owner_personally_participates": false, + "agent_participates": true + }, + "published_outputs": { + "rental_income_included_in_nese": false + }, + "income_year_basis": "regulation_effective_taxable_year", + "source_edition_year": 1975 + }, + { + "example_id": "cfr1975_farm_agent_example_6", + "income_year": 1974, + "citation": { + "capture": "federal_register_1975_07_10_extract.pdf.txt", + "sha256": "19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459", + "authority": "Text derivative of final 20 CFR 404.1053(c)(5)-(6)", + "location": "40 FR 29071-29072 (original PDF pages 13-14, extract pages 2-3); pdftotext -raw derivative in column reading order" + }, + "source_passage": "Example 6. Assume the same facts as in the previous example except that J appointed the X Bank as his agent to enter into the rental arrangement with K and to perform the services which were contemplated by the arrangement, ef\u00ad fective with taxable years beginning after December 31, 1973. J is not materially participating in the management of pro\u00ad duction of wheat by K because the work done by X Bank is not attributable to J in determining the extent of J\u2019s par\u00ad ticipation. J\u2019s rental income from the arrangement would not be included in computing his net earnings from self- employment.", + "expected_rule_id": "se_material_participation_1974_2026", + "calculation": "farm_agent", + "published_inputs": { + "owner_personally_participates": false, + "agent_participates": true + }, + "published_outputs": { + "rental_income_included_in_nese": false + }, + "income_year_basis": "regulation_effective_taxable_year", + "source_edition_year": 1975 + } + ], + "cases": [ + { + "case_id": "real_estate_dealer_rentals", + "precedence": 1, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers" + }, + "consequence": "covered", + "overrides": [ + "no_actual_material_participation", + "arrangement_lacks_participation_term" + ], + "description": "411(a)(1) excludes rentals \"unless such rentals are received in the course of a trade or business as a real estate dealer\", and the farm proviso only lifts that exclusion, so neither a missing participation term nor missing participation excludes these rentals. 20 CFR 404.1082(b)(3) (1996 and 2024 editions) counts \"only the rental income from the real estate held for sale to customers\". Apply the other families." + }, + { + "case_id": "participation_under_required_arrangement", + "precedence": 2, + "when": { + "material_participation": true, + "rental_arrangement_requires_material_participation": true + }, + "consequence": "covered", + "description": "The owner actually materially participates under the required arrangement; apply other applicable rules." + }, + { + "case_id": "dealer_investment_holdings_before_1996", + "precedence": 3, + "when": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning before 1996-04-01" + }, + "consequence": "open", + "open_reason": "RENTAL_DEALER_HOLDINGS_RULE_UNVERIFIED: 411(a)(1) keeps rentals received in the course of a trade or business as a real estate dealer; the rule that a dealer's investment or speculative holdings stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3). Where the farm-rental participation conditions fail, the two readings disagree.", + "open_alternatives": [ + { + "name": "apply_1996_holdings_rule", + "description": "Treat these rentals as a non-dealer's: they stay excluded unless the farm-rental participation conditions hold, as 20 CFR 404.1082(b)(3) (April 1, 1996 edition) provides." + }, + { + "name": "statutory_dealer_text_only", + "description": "Include them when received in the course of the dealer's trade or business, reading 411(a)(1) without the later regulatory split." + } + ], + "description": "The same open question as se_rental_income_1968_1996 case dealer_investment_or_speculative_holdings, on this family's taxable-year axis. Ranked below the covered participation case, where both readings include the rentals. 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The internal inconsistency is retained for review.", + "name": "poms_rs01803180_2013_sentence", + "source": "poms_rs_01803180.html A.1 final bullet", + "status": "inconsistent_guidance_retained_not_operational", + "claimed_maximum_reportable_cents": 696000 + } + ], + "nonfarm_available": true, + "nonfarm_lifetime_use_maximum": 5, + "parameter_required_if_unpublished": true, + "published_limit_sources": { + "2008": "irs_schedule_se_2008.pdf", + "2009": "irs_schedule_se_2009.pdf", + "2010": "irs_schedule_se_2010.pdf", + "2011": "irs_schedule_se_2011.pdf", + "2012": "irs_schedule_se_2012.pdf", + "2013": "irs_schedule_se_2013.pdf", + "2014": "irs_schedule_se_2014.pdf", + "2015": "irs_schedule_se_2015.pdf", + "2016": "irs_schedule_se_2016.pdf", + "2017": "irs_schedule_se_2017.pdf", + "2018": "irs_schedule_se_2018.pdf", + "2019": "irs_schedule_se_2019.pdf", + "2020": "irs_schedule_se_2020.pdf", + "2021": "irs_schedule_se_2021.pdf", + "2022": "irs_schedule_se_2022.pdf", + "2023": "irs_schedule_se_2023.pdf", + "2024": "irs_schedule_se_2024.pdf", + "2025": "irs_schedule_se_2025.pdf" + }, + "published_lower_upper_limits_cents": { + "2008": [ + 420000, + 630000 + ], + "2009": [ + 436000, + 654000 + ], + "2010": [ + 448000, + 672000 + ], + "2011": [ + 448000, + 672000 + ], + "2012": [ + 452000, + 678000 + ], + "2013": [ + 464000, + 696000 + ], + "2014": [ + 480000, + 720000 + ], + "2015": [ + 488000, + 732000 + ], + "2016": [ + 504000, + 756000 + ], + "2017": [ + 520000, + 780000 + ], + "2018": [ + 528000, + 792000 + ], + "2019": [ + 544000, + 816000 + ], + "2020": [ + 564000, + 846000 + ], + "2021": [ + 588000, + 882000 + ], + "2022": [ + 604000, + 906000 + ], + "2023": [ + 656000, + 984000 + ], + "2024": [ + 692000, + 1038000 + ], + "2025": [ + 724000, + 1086000 + ] + }, + "published_net_farm_profit_guidance_limit_dollars": { + "2008": 4548, + "2009": 4721, + "2010": 4851, + "2011": 4851, + "2012": 4894, + "2013": 5024, + "2014": 5198, + "2015": 5284, + "2016": 5457, + "2017": 5631, + "2018": 5717, + "2019": 5891, + "2020": 6107, + "2021": 6367, + "2022": 6540, + "2023": 7103, + "2024": 7493, + "2025": 7840 + }, + "quarter_of_coverage_indexing": { + "annual_index_lag_years": 2, + "authority": "42 USC 413(d)(1)-(2)", + "base_amount_dollars": 250, + "base_index_year": 1976, + "base_year": 1978, + "floor": "prior_year_QC_amount", + "named_parameters": [ + "national_average_wage_index_YYYY", + "national_average_wage_index_1976", + "prior_year_quarter_of_coverage_amount_YYYY" + ], + "rounding": "nearest 10 dollars, ties up" + }, + "regular_basis_required": "NESE at least 400 in 2 of 3 preceding taxable years", + "regular_factor_applied_again": false, + "supplied_index_inputs_cents": { + "2026": { + "parameter_name": "quarter_of_coverage_amounts_cents_by_calendar_quarter", + "source": "poms_rs_00301250.html", + "upper_limit_status": "computed_from_explicit_published_index_input;not_published_optional_upper_limit", + "values": [ + 189000, + 189000, + 189000, + 189000 + ] + } + }, + "threshold_scope": "person_year_aggregate", + "upper_limit_formula": "150 percent of lower limit", + "source_disagreement_resolution": { + "question": "POMS_RS01803180_2013_MAXIMUM_REPORTABLE", + "status": "resolved_by_primary_statute_and_published_IRS_form", + "operational_option": "statute_and_irs2013", + "rejected_guidance_option": "poms_rs01803180_2013_sentence", + "lower_limit_cents": 464000, + "upper_limit_cents": 696000, + "citation": { + "capture": "uscode_2013_42_411.html", + "sha256": "ad631036f46c79d2a0de884aa5c30c23ce670f18b3626e0696456292b8957fc8", + "authority": "42 USC 411, official 2013 United States Code edition", + "location": "411(a) optional computation and 411(k) lower/upper limits" + }, + "explanation": "411(k) defines the lower limit from four QC amounts and the upper as 150 percent of lower; IRS 2013 Schedule SE line 14 prints 4640. 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L. 110-246 section 15352(c), as the 42 U.S.C. 411 notes summarize it, makes the section 15352(b)(1), (2) amendment \"applicable to taxable years beginning after Dec. 31, 2007\".", + "boundary_clause": { + "citation": { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "Effective Date of 2008 Amendment note (Pub. L. 110-246 section 15352(c))", + "quote": "Amendment by section 15352(b)(1), (2) of Pub. 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L. 110-246 section 15352(c))" + } + }, + "rare_exclusion": null, + "rule_id": "se_optional_2008_2026", + "trigger_facts": [ + "agricultural_service", + "self_employment_optional_method_election", + "amount", + "partnership_status", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "The regular computation applies, or a farm or nonfarm optional computation with the indexed limits when its conditions hold and it is elected; the result counts once it meets the self-employment minimum." + } + }, + { + "citations": [ + { + "authority": "42 USC 411, pinned LII republication", + "capture": "lii_42_411.html", + "location": "1984 amendment notes adding 411(h); effective-date note 102(c)(2)", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered", + "description": "The special 411(h) rule for options/commodities dealers does not yet apply.", + "effective_end": "1984-07-18", + "effective_start": "1968-01-01", + "family": "self_employment_options_dealers", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "411_h_available": false, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Taxable years beginning on or before July 18, 1984. 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L. 98-369 section 102(c)(2), which added 411(h), is \"applicable to taxable years beginning after July 18, 1984\" (42 U.S.C. 411 Effective Date of 1984 Amendment note). 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L. 99-514 section 1882(b)(3), as the 42 U.S.C. 411 notes summarize it, makes the section 1882(b)(2) amendments \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\". This row ends where Pub. L. 98-369 section 2603(e) applies former 411(a)(13) to \"service performed after Dec. 31, 1983\".", + "church_remuneration_employer_gate_cents": 10000, + "church_gate_aggregation_scope": "person_employer_taxable_year", + "qualifying_church_remuneration": "gross remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from each such employer paying at least 100 dollars of it in the taxable year; remuneration for service before 1984-01-01 counts neither toward the 100 dollars nor in the base", + "eligible_base_by_case": { + "residual_default": "ordinary_net_earnings if at least 400 dollars, otherwise zero", + "church_employer_below_100": "zero", + "church_combined_below_100": "zero", + "church_100_to_399_without_ordinary_loss": "qualifying_church_remuneration", + "church_at_least_100_with_ordinary_loss": "combined_earnings", + "church_at_least_400_without_ordinary_loss": "combined_earnings" + }, + "condition_cases": { + "church_gate_aggregation_scope": { + "cases": { + "church_employer_below_100": [ + "church_employee_service", + "services_performed_date" + ], + "church_combined_below_100": [ + "church_employee_service", + "services_performed_date" + ], + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ] + } + }, + "eligible_base_by_case": { + "cases": { + "church_employer_below_100": [ + "church_employee_service", + "services_performed_date" + ], + "church_combined_below_100": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "amount", + "services_performed_date" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "amount", + "services_performed_date" + ] + } + }, + "qualifying_church_remuneration": { + "cases": { + "church_combined_below_100": [ + "church_employee_service", + "services_performed_date" + ], + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "services_performed_date" + ] + } + } + }, + "unread_trigger_facts": { + "employee_self_or_mixed": "The ordinary-employee family reads it; the units computation and the fiscal-year-1983 church cases do not depend on it (church_employee_service carries the 411(c)(2)(G) route, its unrelated-business and ministry limits and the 1984-01-01 service date).", + "reporting_unit": "The units' person-taxable-year aggregation (units.aggregation_scope) reads it.", + "taxable_year_start": "The taxable-year axis lookup_date reads it; the fiscal-year-1983 church limb is carried by services_performed_date ('on or after 1984-01-01')." + } + }, + "rare_exclusion": null, + "rule_id": "se_units_1968_1983", + "trigger_facts": [ + "employee_self_or_mixed", + "amount", + "reporting_unit", + "taxable_year_start", + "church_employee_service", + "services_performed_date" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "church_employer_below_100", + "precedence": 1, + "when": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying less than $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01" + }, + "consequence": "noncovered", + "description": "Former 411(a)(13)(C), which the 1986 amendment note quotes: \"if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income\". So pay from an employer below the gate is out of self-employment income whatever the person's other earnings, and the combined floors of the other cases never reach it; electing_church_1984_1985's threshold ($100 from one employer) excludes it the same way. Review r7 M-5: round 6's low 3 sent such pay to the residual's $400 floor, which counted it toward $400. The case ranks first; one employer's pay meets either this text or the other cases' \"at least $100\" text, not both. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7)." + }, + { + "case_id": "church_combined_below_100", + "precedence": 2, + "consequence": "noncovered", + "description": "Below $100 of combined earnings the instructions stop. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "when": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings below $100", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_100_to_399_without_ordinary_loss", + "precedence": 3, + "consequence": "covered", + "description": "From $100 to $399.99 without an ordinary loss, the church remuneration is the base. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "when": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_at_least_100_with_ordinary_loss", + "precedence": 4, + "consequence": "covered", + "description": "With an ordinary loss the combined earnings are the base. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "when": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01" + } + }, + { + "case_id": "church_at_least_400_without_ordinary_loss", + "precedence": 5, + "consequence": "covered", + "description": "From $400 the combined earnings are the base. For a fiscal year that began in 1983, this applies to remuneration for electing-church service performed on or after 1984-01-01 (Pub. L. 98-369 section 2603(e)). Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7). Only remuneration for service performed on or after 1984-01-01 counts toward the $100 employer gate: former 411(a)(13) reaches only such service (section 2603(e)).", + "when": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "One unit: other net earnings count once they reach $400; apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "1986 amendment note quoting prior 411(a)(13); 1984/1986 effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1984", + "capture": "irs_schedule_se_1984.pdf", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13", + "sha256": "e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1984, OCR text", + "capture": "irs_schedule_se_1984.pdf.txt", + "location": "OCR text of page 1, Part I line 2", + "quote": "Form W-2 wages of $100 or more from an electing church or church-controlled organization", + "sha256": "b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1985", + "capture": "irs_schedule_se_1985.pdf", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13", + "sha256": "db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8" + }, + { + "authority": "IRS Schedule SE (Form 1040), 1985, OCR text", + "capture": "irs_schedule_se_1985.pdf.txt", + "location": "OCR text of page 1, Part I line 2", + "quote": "Form W-2 wages of $100 or more from an electing church or church-controlled organization", + "sha256": "3dde3ba3f0d74df032ee2fadc301bbfbebab2c6bb84400a7b920ed9b72d4acfa" + }, + { + "authority": "IRS Form 1040 instructions, 1985", + "capture": "irs_form1040_instructions_1985_extract.pdf", + "location": "extract page 2 (original PDF page 31), printed page 31, Employees of Churches and Qualified Church-Controlled Organizations; Lines 9 and 13", + "sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35" + }, + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Lines 9 and 13", + "quote": "Lines 9 and 13.\u2014You may be subject to self-employment tax even if line 9 is less than $400.", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Lines 9 and 13", + "quote": "enter on line 13 the smaller of line 12a or line 12c. In all other cases you will enter on line 13 the smaller of line 9 or line 12a", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68" + }, + { + "authority": "42 USC 411, official 1994 United States Code edition", + "capture": "uscode_1994_42_411.html", + "location": "411(a)(5), (b)(2); 1986 amendment note quoting former 411(a)(13); effective-date notes", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1" + }, + { + "capture": "uscode_1994_42_410.html", + "sha256": "c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b", + "authority": "42 U.S.C. 410, official United States Code 1994 edition label", + "location": "410(a)(8)(B)", + "quote": "other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code)" + }, + { + "capture": "irs_form1040_instructions_1985_extract.pdf.txt", + "sha256": "55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68", + "authority": "IRS Form 1040 instructions, 1985, OCR text", + "location": "OCR text of extract page 2 (original PDF page 31, printed page 31), Employees of Churches and Qualified Church-Controlled Organizations, Note", + "quote": "Note: if you are a minister or member of a religious order, do not use the follawing instructions." + }, + { + "capture": "irs_schedule_se_1984.pdf.txt", + "sha256": "b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb", + "authority": "IRS Schedule SE (Form 1040), 1984, OCR text", + "location": "OCR text of page 1, Part I note", + "quote": "you are not a minister or a member of a religious order, see the instructions" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1986 amendment note quoting former 411(a)(13)(C)", + "quote": "\u201c(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income .\u201d" + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "411(i)(4)", + "quote": "the term \u201c church employee income \u201d means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title )." + }, + { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411 (LII capture 2026-10-21, text and historical amendment notes)", + "location": "1986 amendment note, subsec. (i)", + "quote": "Subsec. (i). Pub. L. 99\u2013514, \u00a7 1882(b)(2)(A) , added subsec. (i)." + } + ], + "consequence": "covered_above_threshold", + "description": "Historical electing-church remuneration passes a $100 employer-year gate and enters the combined ordinary-business income/loss computation. The IRS instructions then apply separate cases at combined earnings of $100 and $400; modern segregated church units must not be backcast.", + "effective_end": "1985-12-31", + "effective_start": "1984-01-01", + "family": "self_employment_units", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "aggregation_scope": "person_taxable_year_combined_historical_computation", + "church_remuneration_employer_gate_cents": 10000, + "church_gate_aggregation_scope": "person_employer_taxable_year", + "church_business_expense_deductions_allowed": false, + "factor": { + "numerator": 1, + "denominator": 1 + }, + "qualifying_church_remuneration": "gross remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from each such employer paying at least 100 dollars of it in the taxable year", + "ordinary_net_earnings": "admissible farm/nonfarm/partnership earnings after their own allowed deductions and ordinary losses, including applicable optional-method amounts", + "combined_earnings": "ordinary_net_earnings plus qualifying_church_remuneration", + "ordinary_losses_may_offset_church_remuneration": true, + "statutory_units": "One historical combined computation with the stated conditional church/ordinary floors; not the post-1985 two-unit rule", + "wage_first_cap": "after the eligible-base cases, cap self-employment earnings at the combined maximum remaining after covered wages", + "published_form_flow": { + "line2": "qualifying church wages join nonfarm net profit or loss", + "lines7_8_9": "Farm and nonfarm amounts combine; the form refers church employees below 400 to the instructions", + "instructions_lines9_13": "Below 100, stop; from 100 to 399.99 without ordinary loss, use min(line 12a, line 12c); otherwise use min(line 9, line 12a)", + "line12a": "remaining combined maximum after covered wages", + "line12c": "church wages" + }, + "historical_statutory_basis": "former 411(a)(13)(A)-(C), quoted in the official 1994 Code; 1986 separate-unit amendment applies to remuneration paid or derived in taxable years beginning after 1985-12-31", + "units": [ + { + "unit_id": "historical_combined_net_earnings", + "aggregation_scope": "person_taxable_year_with_per_employer_church_gate", + "eligible_concept": "ordinary net earnings after admissible losses plus qualifying church gross remuneration; apply the row's cases", + "factor": { + "numerator": 1, + "denominator": 1 + }, + "loss_treatment": "ordinary business losses may offset qualifying church remuneration; no self-employment loss offsets covered wages", + "threshold_basis": "The row's cases, retaining the church employer-year 100-dollar gate and conditional aggregate 100/400-dollar rules", + "threshold_scope": "person_taxable_year_combined_computation", + "threshold_rule_parameters": "cases and eligible_base_by_case", + "rounding": "no new intermediate monetary rounding inferred from forms" + } + ], + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982 + ], + "primary_history_citations": [ + { + "capture": "irs_schedule_se_1984.pdf", + "sha256": "e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373", + "authority": "IRS Schedule SE (Form 1040), 1984", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13" + }, + { + "capture": "irs_schedule_se_1985.pdf", + "sha256": "db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8", + "authority": "IRS Schedule SE (Form 1040), 1985", + "location": "Part I line 2; Part III lines 7-9, 12a, 12c, 13" + }, + { + "capture": "irs_form1040_instructions_1985_extract.pdf", + "sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35", + "authority": "IRS Form 1040 instructions, 1985", + "location": "extract page 2 (original PDF page 31), printed page 31, Employees of Churches and Qualified Church-Controlled Organizations; Lines 9 and 13" + } + ], + "primary_history_citation_status": "existing_row_specific_primary_references", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a), 411(b)(1), 411(b)(2), 411(i); Amendments entries: 1983, 1984, 1986; Effective Date of 1986 Amendment; Effective Date of 1984 Amendment; Effective and Termination Dates of 1983 Amendment; Plan Amendments Not Required Until January\u00a01,\u00a01989" + }, + "section_references_verified_present": [ + "411(a)", + "411(b)(1)", + "411(b)(2)", + "411(i)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1984 Amendment", + "Effective and Termination Dates of 1983 Amendment", + "Plan Amendments Not Required Until January\u00a01,\u00a01989" + ], + "amendment_year_entries_verified_present": [ + "1983", + "1984", + "1986" + ] + } + ], + "eligible_base_by_case": { + "residual_default": "ordinary_net_earnings if at least 400 dollars, otherwise zero", + "church_employer_below_100": "zero", + "church_combined_below_100": "zero", + "church_100_to_399_without_ordinary_loss": "qualifying_church_remuneration", + "church_at_least_100_with_ordinary_loss": "combined_earnings", + "church_at_least_400_without_ordinary_loss": "combined_earnings" + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "This row starts where Pub. L. 98-369 section 2603(e), as the 42 U.S.C. 411 notes summarize it, makes former 411(a)(13) \"applicable to service performed after Dec. 31, 1983\" (pinned with an axis_exception in boundary_clause); it ends where Pub. L. 99-514 section 1882(b)(3) makes the 1986 rules \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\".", + "named_options": [ + { + "group": "units_1984_1985_church_floor", + "name": "irs_1985_instructions_with_employer_gate", + "status": "operational_irs_instructions_with_statutory_gate", + "explanation": "The row's cases keep former 411(a)(13)'s $100 per-employer gate and add the 1985 Form 1040 instructions' combined $100 and $400 floors (lines 9 and 13). No 1984 instructions are captured, so 1984 uses the 1985 instructions with the 1984 Schedule SE, whose Part III lines match." + }, + { + "group": "units_1984_1985_church_floor", + "name": "former_411a13_employer_gate_only", + "status": "statutory_text_retained_not_operational", + "explanation": "Former 411(a)(13), quoted in the 1994 Code, states the $100 per-employer gate without the instructions' combined floors; it is retained as the reading CE1 does not apply where they differ." + } + ], + "boundary_clause": { + "citation": { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "Effective Date of 1984 Amendment note (Pub. L. 98-369 section 2603(e))", + "quote": "Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98\u2013369 applicable to service performed after Dec. 31, 1983" + }, + "axis_exception": "Pub. L. 98-369 section 2603(e) applies former 411(a)(13) to service performed after December 31, 1983, while the family's units, minimums and later boundaries (411(i) from 1986, 411(a)(11) from 1990) run by taxable year, so the family keeps the taxable-year axis. For a calendar-year worker the first such year begins January 1, 1984. A fiscal-year worker whose taxable year began in 1983 reaches the earlier row, whose church cases carry services_performed_date \"on or after 1984-01-01\"." + }, + "condition_cases": { + "aggregation_scope": { + "cases": { + "church_combined_below_100": [ + "amount" + ], + "church_100_to_399_without_ordinary_loss": [ + "amount" + ], + "church_at_least_100_with_ordinary_loss": [ + "amount" + ], + "church_at_least_400_without_ordinary_loss": [ + "amount" + ] + } + }, + "church_gate_aggregation_scope": { + "cases": { + "church_employer_below_100": [ + "church_employee_service" + ], + "church_combined_below_100": [ + "church_employee_service" + ], + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service" + ] + } + }, + "eligible_base_by_case": { + "cases": { + "church_employer_below_100": [ + "church_employee_service" + ], + "church_combined_below_100": [ + "church_employee_service", + "amount" + ], + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service", + "amount" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service", + "amount" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service", + "amount" + ] + } + }, + "qualifying_church_remuneration": { + "cases": { + "church_combined_below_100": [ + "church_employee_service" + ], + "church_100_to_399_without_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_100_with_ordinary_loss": [ + "church_employee_service" + ], + "church_at_least_400_without_ordinary_loss": [ + "church_employee_service" + ] + } + } + }, + "unread_trigger_facts": { + "employee_self_or_mixed": "The ordinary-employee family reads it; church_employee_service carries the 411(c)(2)(G) route and its unrelated-business and ministry limits.", + "reporting_unit": "The historical combined computation's person-taxable-year aggregation reads it.", + "taxable_year_start": "The taxable-year axis lookup_date reads it (Pub. L. 99-514 section 1882(b)(3): taxable years beginning after 1985-12-31)." + } + }, + "rare_exclusion": null, + "rule_id": "se_units_1984_1985", + "trigger_facts": [ + "employee_self_or_mixed", + "amount", + "reporting_unit", + "church_employee_service", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [ + { + "case_id": "church_employer_below_100", + "precedence": 1, + "when": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying less than $100 of such remuneration in the taxable year" + }, + "consequence": "noncovered", + "description": "Former 411(a)(13)(C), which the 1986 amendment note quotes: \"if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income\". So pay from an employer below the gate is out of self-employment income whatever the person's other earnings, and the combined floors of the other cases never reach it; electing_church_1984_1985's threshold ($100 from one employer) excludes it the same way. Review r7 M-5: round 6's low 3 sent such pay to the residual's $400 floor, which counted it toward $400. The case ranks first; one employer's pay meets either this text or the other cases' \"at least $100\" text, not both. For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7)." + }, + { + "case_id": "church_combined_below_100", + "precedence": 2, + "consequence": "noncovered", + "description": "Below $100 of combined earnings the instructions stop. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "when": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings below $100" + } + }, + { + "case_id": "church_100_to_399_without_ordinary_loss", + "precedence": 3, + "consequence": "covered", + "description": "From $100 to $399.99 without an ordinary loss, the church remuneration is the base. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "when": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss" + } + }, + { + "case_id": "church_at_least_100_with_ordinary_loss", + "precedence": 4, + "consequence": "covered", + "description": "With an ordinary loss the combined earnings are the base. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "when": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss" + } + }, + { + "case_id": "church_at_least_400_without_ordinary_loss", + "precedence": 5, + "consequence": "covered", + "description": "From $400 the combined earnings are the base. Church remuneration here is pay for 410(a)(8)(B) service, \"other than service in an unrelated trade or business\" (former 411(a)(13) via 411(c)(2)(G)), a test of the service, not the person: a minister's service outside ministry, such as bookkeeping for an electing church, is church employee service. The 1984 Schedule SE and 1985 instructions notes for a reader who is \"a minister or a member of a religious order\" only send that reader to other instructions (review r6 M-3). For 1984-1985 the ministry carve-out rests on those notes alone: 411(i)(4)'s \"(and are not described in section 410(a)(8)(A) of this title)\" came with Pub. L. 99-514 section 1882(b)(2)(A) in 1986 (review r7 low 7).", + "when": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss" + } + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "No qualifying electing-church remuneration: ordinary net earnings count once they reach $400 (former 411(b)(2)); apply the other families." + } + }, + { + "citations": [ + { + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "capture": "lii_42_411.html", + "location": "411(i)(1)-(4); 1986 amendment/effective-date notes", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984" + } + ], + "consequence": "covered_above_threshold", + "description": "411(i) requires separate computation of church employee income and other net earnings; each has its own taxable-year minimum.", + "effective_end": "1989-12-31", + "effective_start": "1986-01-01", + "family": "self_employment_units", + "identification_class": "awaiting_ce2", + "open_reason": null, + "parameters": { + "units": [ + { + "aggregation_scope": "person_taxable_year_statutory_unit", + "eligible_concept": "eligible trade/business gross income less attributable allowable deductions plus admissible partnership ordinary income/loss", + "factor": { + "denominator": 10000, + "numerator": 10000 + }, + "factor_applies_to": "positive aggregate after admissible losses; optional-method deemed earnings are computed separately before joining this unit", + "loss_treatment": "offset gains in this unit before factor; never offset covered wages; threshold failure makes eligible base zero", + "rounding": "none_prescribed_for_base_in_411; retain exact rational arithmetic", + "threshold_basis": "unit_net_earnings_after_regular_factor_and_optional_method_adjustments", + "threshold_cents": 40000, + "threshold_comparison": "greater_than_or_equal", + "threshold_scope": "person_year_aggregate", + "unit_id": "other_net_earnings" + }, + { + "aggregation_scope": "person_taxable_year_statutory_unit", + "eligible_concept": "gross remuneration for 410(a)(8)(B) service, excluding 410(a)(8)(A) ministerial/religious-order service", + "factor": { + "denominator": 10000, + "numerator": 10000 + }, + "loss_treatment": "no ordinary expenses or losses from other units; 411(a)(11) deduction applies after 411(i)(1)", + "rounding": "none_prescribed_for_base_in_411", + "threshold_basis": "church_income_after_411(a)(11)_deduction", + "threshold_cents": 10000, + "threshold_comparison": "greater_than_or_equal", + "threshold_scope": "person_year_aggregate", + "unit_id": "church_employee_income", + "separate_computation": true + } + ], + "wages_consume_annual_maximum_first": true, + "code_edition_evidence": [ + { + "title": 42, + "section": 411, + "edition_year": 1994, + "support_kind": "historical_amendment_notes", + "scope": "Supports only the identified later-edition historical notes or source-credit comparison; it does not establish that later section text was in force in earlier years.", + "contemporaneous_code_status": "unavailable", + "unavailable_contemporaneous_edition_labels": [ + 1982, + 1988 + ], + "primary_history_citations": [], + "primary_history_citation_status": "no_separate_row_specific_act_poms_cfr_reference", + "citation": { + "capture": "uscode_1994_42_411.html", + "sha256": "40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1", + "authority": "42 U.S.C. 411, official United States Code 1994 edition label", + "location": "Historical comparison only, related to 411(a), 411(b)(1), 411(b)(2), 411(i); Amendments entries: 1983, 1984, 1986; Effective Date of 1986 Amendment; Effective Date of 1984 Amendment; Effective and Termination Dates of 1983 Amendment; Plan Amendments Not Required Until January\u00a01,\u00a01989" + }, + "section_references_verified_present": [ + "411(a)", + "411(b)(1)", + "411(b)(2)", + "411(i)" + ], + "historical_note_headings_verified_present": [ + "Effective Date of 1986 Amendment", + "Effective Date of 1984 Amendment", + "Effective and Termination Dates of 1983 Amendment", + "Plan Amendments Not Required Until January\u00a01,\u00a01989" + ], + "amendment_year_entries_verified_present": [ + "1983", + "1984", + "1986" + ] + } + ], + "case_free_basis": { + "explanation": "411(i) splits the computation into two units, each with its own minimum; the units' thresholds decide the amounts, and no condition changes this family's consequence.", + "citation": { + "capture": "lii_42_411.html", + "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984", + "authority": "42 U.S.C. 411, pinned LII republication retrieved 2026-10-21/22", + "location": "411(i)(2)(A)", + "quote": "(A) Subsection (b)(2) shall be applied separately\u2014 (i) to church employee income" + } + }, + "effective_basis": "taxable_year_start", + "effective_basis_description": "Pub. L. 99-514 section 1882(b)(3), as the 42 U.S.C. 411 notes summarize it, makes the section 1882(b)(2) amendments \"applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985\".", + "unread_trigger_facts": { + "amount": "The units' thresholds compare it: other_net_earnings_minimum ($400) and church_employee_minimum ($100, 411(i)(2)(B)).", + "employee_self_or_mixed": "The ordinary-employee family reads it.", + "reporting_unit": "The units' person-taxable-year aggregation reads it.", + "taxable_year_start": "The taxable-year axis lookup_date reads it." + } + }, + "rare_exclusion": null, + "rule_id": "se_units_1986_1989", + "trigger_facts": [ + "employee_self_or_mixed", + "amount", + "reporting_unit", + "taxable_year_start" + ], + "worked_examples": [], + "cases": [], + "open_alternatives": [], + "residual_default": { + "consequence": "covered_above_threshold", + "description": "Church employee income and other net earnings are separate units with $100 and $400 minimums; 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Case retired_clergy_benefits carries the exclusion itself." + }, + "retired_clergy_housing_and_church_plan_benefits": { + "cases": { + "retired_clergy_benefits": [ + "clergy_retirement_benefit" + ] + } + } + }, + "unread_trigger_facts": { + "amount": "The amount the computation includes; no threshold.", + "ministerial_service": "clergy_religious_service decides ministry; this row computes amounts.", + "taxable_year_start": "The taxable-year axis lookup_date reads." + } + }, + "rare_exclusion": null, + "rule_id": "se_clergy_gross_concept_1987_2026", + "trigger_facts": [ + "amount", + "clergy_or_religious_exemption", + "clergy_remuneration", + "clergy_retirement_benefit", + "ministerial_service", + "retirement_payment", + "taxable_year_start" + ], + "worked_examples": [ + { + "citation": { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Amounts Included in Gross Income, Pastor Leslie Adams example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + "example_id": "irs517_2025_adams_parsonage", + "expected_rule_id": "se_clergy_gross_concept_1987_2026", + "income_year": 2025, + "published_inputs": { + "parsonage_value_cents": 1200000, + "salary_cents": 3900000 + }, + "source_passage": "Pastor Leslie Adams receives an annual salary of $39,000 as a full-time minister. The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. His church owns a parsonage that has a fair rental value of $12,000 per year. The church gives Pastor Adams the use of the parsonage. Pastor Adams isn\u2019t exempt from SE tax and must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes.", + "calculation": "minister_gross_concept", + "published_outputs": { + "included_se_gross_concept_cents": 5100000 + }, + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "source_edition_year": 2025 + }, + { + "citation": { + "authority": "IRS Publication 517 (2025)", + "capture": "irs_p517_2025.html", + "location": "Self-Employment Tax: Figuring Net Earnings; Amounts Included in Gross Income; Overseas duty; minister in Mexico example", + "sha256": "2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82" + }, + "example_id": "irs517_2025_mexico_clergy_foreign_exclusion", + "expected_rule_id": "se_clergy_gross_concept_1987_2026", + "income_year": 2025, + "published_inputs": { + "salary_cents": 3500000, + "income_tax_foreign_exclusion_cents": 3500000 + }, + "source_passage": "You were the minister of a U.S. church in Mexico. You earned $35,000 in that position and were able to exclude it all for income tax purposes under the foreign earned income exclusion. The United States doesn't have a social security agreement with Mexico, so you are subject to U.S. SE tax and must include $35,000 when figuring net earnings from self-employment.", + "income_year_basis": "source_edition_lookup_year_for_undated_published_example", + "published_outputs": { + "included_se_gross_concept_cents": 3500000 + }, + "source_edition_year": 2025, + "calculation": "minister_gross_concept" + } + ], + "cases": [ + { + "case_id": "exempt_minister", + "precedence": 1, + "when": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + }, + "consequence": "deferred", + "description": "411(c)(4)-(5) exclude exempt ministry; the clergy and religious family decides.", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "case_id": "foreign_agreement_sole_coverage", + "precedence": 2, + "when": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "consequence": "deferred", + "defers_to": [ + "clergy_religious_service" + ], + "description": "Publication 517 (2025) excepts from SE tax a minister who is \"subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country\", and the row's Mexico example turns on it: \"The United States doesn't have a social security agreement with Mexico, so you are subject to U.S. SE tax\". The clergy and religious family decides the service (clergy_1982_2026, case foreign_agreement_sole_coverage). 26 U.S.C. 1401(c), which Pub. L. 95-216 section 317(b)(1) added on December 20, 1977, exempts such income \"During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act\", so the condition carries that limit (review r7 M-2)." + }, + { + "case_id": "retired_clergy_benefits", + "precedence": 3, + "when": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + }, + "consequence": "noncovered", + "description": "411(a)(7); Public Law 108-203 section 422 applies to years beginning before, on or after 1994-12-31." + }, + { + "case_id": "past_ministerial_service_pension", + "precedence": 4, + "when": { + "retirement_payment": "pension payment or retirement allowance received for past ministerial services" + }, + "consequence": "noncovered", + "description": "Publication 517 (2025), Regular Method, lists \"Pension payments or retirement allowances you receive for your past ministerial services\" among the amounts not to include when figuring net earnings from self-employment, from any plan; retired_clergy_benefits covers church-plan benefits under 411(a)(7). The captures show this list in the 2025 edition only, as for church_tax_sheltered_annuity_contributions." + }, + { + "case_id": "church_tax_sheltered_annuity_contributions", + "precedence": 5, + "when": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + }, + "consequence": "noncovered", + "description": "Publication 517 (2025), Regular Method, says not to include \"Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that aren't included in your gross income\" when figuring net earnings from self-employment. 411(a) starts from \"the gross income, as computed under subtitle A\", and 411(a)(7) sets aside only sections 107, 119 and 911, so an amount subtitle A leaves out of gross income stays out of net earnings. The condition names only amounts left out of the taxable year's gross income, so each year's subtitle A limits decide the amount; the captures show the Publication 517 list for 2025 only." + } + ], + "open_alternatives": [], + "residual_default": { + "consequence": "covered", + "description": "Nonexempt ministry earnings include the parsonage and employer meals-and-lodging values; apply the other families." + } + } +] diff --git a/data/external/income_resources_ce1/table_definitions_root.json b/data/external/income_resources_ce1/table_definitions_root.json new file mode 100644 index 00000000..0219f4dd --- /dev/null +++ b/data/external/income_resources_ce1/table_definitions_root.json @@ -0,0 +1,102 @@ +[ + { + "definition_id": "4.B2.c11", + "status": "TABLE_DEFINITION_UNVERIFIED", + "source_text_verified": true, + "source_definition": "wage and salary workers with Social Security(OASDI) taxable earnings; Represents total number in specified type of employment. 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All other capture times below are recorded UTC. + +| Capture | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| govinfo_plaw_108publ203.html | https://www.govinfo.gov/content/pkg/PLAW-108publ203/html/PLAW-108publ203.htm | 2026-10-24T21:07:40Z | 166935 | `d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35` | +| govinfo_statute81_pg821_extract.pdf | https://www.govinfo.gov/content/pkg/STATUTE-81/pdf/STATUTE-81-Pg821.pdf | 2026-10-24T21:00:52Z | 975404 | `f41170ec21af82e6313e9cc8038e12c6ed5e3875983fbea62a5f61d94407620f` | +| govinfo_statute86_pg1329_extract.pdf | https://www.govinfo.gov/content/pkg/STATUTE-86/pdf/STATUTE-86-Pg1329.pdf | 2026-10-24T21:00:53Z | 1899665 | `5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0` | +| irs_p517_2025.html | https://www.irs.gov/publications/p517 | 2026-10-24T20:59:37Z | 361352 | `2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82` | +| irs_p517_2025.pdf (not retained: duplicates irs_p517_2025.html) | https://www.irs.gov/pub/irs-pdf/p517.pdf | 2026-10-24T20:58:53Z | 1363199 | `42b05466cf30b99d4d487df5bb9ff412250a3e072217a8320b3727b60182b451` | +| irs_pub15_1999_extract.pdf | https://www.irs.gov/pub/irs-prior/p15--1999.pdf | 2026-10-24T21:10:23Z | 27133 | `9fa2d996f048e61de369a3aaf5b6680406150dab1c316de430b271fc3b3e1f9a` | +| irs_pub15_1999_extract.pdf.txt | https://www.irs.gov/pub/irs-prior/p15--1999.pdf | 2026-10-24T21:10:23Z | 6613 | `567db43f5217318c5c2e0f77e9f254d0080d43015a49feb18ce5e17f72b25b9f` | +| irs_pub15_2000_extract.pdf | https://www.irs.gov/pub/irs-prior/p15--2000.pdf | 2026-10-24T21:10:24Z | 24257 | `c115fe012ceece908670269d510cf8e8c0dddd3e55b99bade0b2da378db6ad0b` | +| irs_pub15_2000_extract.pdf.txt | https://www.irs.gov/pub/irs-prior/p15--2000.pdf | 2026-10-24T21:10:24Z | 6613 | `853d76f90de609eb6cb21995999679947a0b67d8967aeeff09df66a57554c320` | +| irs_pub15_2001_extract.pdf | https://www.irs.gov/pub/irs-prior/p15--2001.pdf | 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https://secure.ssa.gov/poms.nsf/lnx/0301901660 | 2026-10-24T21:00:42Z | 23473 | `0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9` | +| poms_rs_01901720.html | https://secure.ssa.gov/poms.nsf/lnx/0301901720 | 2026-10-24T21:00:16Z | 28250 | `24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423` | +| poms_rs_01901735.html | https://secure.ssa.gov/poms.nsf/lnx/0301901735 | 2026-10-24T21:00:17Z | 147650 | `e45f20ca6dbdb891b88fbc9f78cb878f9412ac16e12fc436e94875f04d243be7` | +| poms_rs_01901740.html | https://secure.ssa.gov/poms.nsf/lnx/0301901740 | 2026-10-24T21:00:17Z | 35805 | `fd5012990be30b1d20ba19957d79733c3a3f62119f0c3234d8df951d94bd37d1` | +| poms_rs_01901760.html | https://secure.ssa.gov/poms.nsf/lnx/0301901760 | 2026-10-24T21:00:17Z | 19261 | `be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78` | +| poms_rs_01901_toc.html | https://secure.ssa.gov/poms.nsf/lnx/0301901000 | 2026-10-24T20:59:23Z | 29281 | `d8acd05fc550aad264efdf9fd48d818d25c47d18146f7cefb141ec83d6a87e50` | +| poms_rs_02505055.html | https://secure.ssa.gov/poms.nsf/lnx/0302505055 | 2026-10-24T20:59:37Z | 23066 | `46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89` | +| poms_rs_0301505042.html | https://secure.ssa.gov/poms.nsf/lnx/0301505042 | 2026-10-24T12:46:23.938874Z | 24780 | `b1f3b3c916cff0ec4a97958d062d21ec1f1ae4ed0a2a67d7f6ae134901960cf6` | +| poms_rs_0301505044.html | https://secure.ssa.gov/poms.nsf/lnx/0301505044 | 2026-10-24T12:46:24.014005Z | 27481 | `54983d7e1719c0408542163b8c58ade88221127f09157ba958e049449e1e2012` | +| poms_sl_30001357.html | https://secure.ssa.gov/poms.Nsf/lnx/1930001357 | 2026-10-24T20:59:15Z | 42850 | `d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278` | +| poms_sl_50001501.html | https://secure.ssa.gov/poms.nsf/lnx/1950001501 | 2026-10-24T20:58:52Z | 28428 | `375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604` | +| poms_sl_50001570.html | https://secure.ssa.gov/poms.nsf/lnx/1950001570 | 2026-10-24T20:58:52Z | 25125 | `5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8` | +| poms_sl_90015501.html | https://secure.ssa.gov/poms.nsf/lnx/1990015501 | 2026-10-24T20:59:15Z | 28457 | `dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d` | +| statute_94_pg2263.pdf | https://www.govinfo.gov/content/pkg/STATUTE-94/pdf/STATUTE-94-Pg2263.pdf | 2026-10-24T21:17:23Z | 772770 | `06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4` | +| govinfo_statute97_pg65_extract.pdf | https://www.govinfo.gov/content/pkg/STATUTE-97/pdf/STATUTE-97-Pg65.pdf | 2026-10-24T21:00:45Z | 3445893 | `82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad` | +| supplement2025_4b.html | https://www.ssa.gov/policy/docs/statcomps/supplement/2025/4b.html | 2026-07-27T13:02:54Z | 488165 | `c228920ea9d53b1e323e5933b6d9f926e3c9b609d868b549fabc40118554b449` | +| uscode_119_120_26_3121.html | https://uscode.house.gov/us/usc/119-120/t26/s3121/ | 2026-10-24T21:02:43Z | 288683 | `b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405` | + +## Failed requests + +| Status | URL | Reason | +|---|---|---| +| SOURCE_UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1982-title42/pdf/USCODE-1982-title42-chap7-subchapII-sec410.pdf | Govinfo returned HTML Page Not Found with HTTP 200, not historical statute | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/STATUTE-100/pdf/STATUTE-100-Pg2915.pdf | Not PDF content | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1964-title42/pdf/USCODE-1964-title42-chap7-subchapII-sec411.pdf | HTTP 200 redirects to GovInfo Page Not Found; body not a historical statute | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1970-title42/pdf/USCODE-1970-title42-chap7-subchapII-sec411.pdf | HTTP 200 redirects to GovInfo Page Not Found; body not a historical statute | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1982-title42/pdf/USCODE-1982-title42-chap7-subchapII-sec411.pdf | HTTP 200 redirects to GovInfo Page Not Found; body not a historical statute | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1988-title42/pdf/USCODE-1988-title42-chap7-subchapII-sec411.pdf | HTTP 200 redirects to GovInfo Page Not Found; body not a historical statute | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap7-subchapII-sec411.htm | HTTP 200 GovInfo Page Not Found | +| UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1994-title42/pdf/USCODE-1994-title42-chap7-subchapII-sec411.pdf | Not PDF content | +| SOURCE_UNAVAILABLE | https://www.irs.gov/publications/p51 | HTTP 404 | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--1999.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2000.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2001.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2002.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2003.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2004.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2005.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2006.pdf | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.irs.gov/pub/irs-prior/p926--2007.pdf | HTTP Error 404: Not Found | +| UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0301803010 | HTTP 404 | +| UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0303160 | HTTP 404 | +| UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0303170 | HTTP 404 | +| UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0303180 | HTTP 404 | +| UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0303185 | HTTP 404 | +| SOURCE_UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0301901590 | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://secure.ssa.gov/poms.nsf/lnx/0301901640 | HTTP Error 404: Not Found | +| SOURCE_BLOCKED | https://www.ssa.gov/oact/cola/CovThresh.html | HTTP 403 | +| SOURCE_UNAVAILABLE | https://uscode.house.gov/us/usc/119-121/t42/s410/ | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap7-subchapII-sec410.htm | HTTP 200 Page Not Found HTML, not historical statute | +| SOURCE_UNAVAILABLE | https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title26-section3121&num=0&edition=prelim | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title42-section410&num=0&edition=prelim | HTTP Error 404: Not Found | +| SOURCE_UNAVAILABLE | https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section410&num=0&edition=prelim | HTTP Error 404: Not Found | +| UNAVAILABLE | https://uscode.house.gov/view.xhtml?req=granuleid:USC-1994-title42-section411&num=0&edition=1994 | HTTP 404 | +| UNAVAILABLE | https://uscode.house.gov/view.xhtml?req=granuleid:USC-2023-title42-section411&num=0&edition=2023 | HTTP 404 | +| UNAVAILABLE | https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title42-section411&num=0&edition=prelim | HTTP 404 | + +## Archived coverage-threshold capture + +Original URL: https://www.ssa.gov/OACT/COLA/CovThresh.html + +Archive URL: https://web.archive.org/web/20261013081352id_/https://www.ssa.gov/OACT/COLA/CovThresh.html + +Snapshot: `20261013081352`. Retrieval UTC: `2026-10-24T22:15:15Z`. + +| File | Bytes | SHA-256 | +|---|---:|---| +| ssa_oact_cola_covthresh_wayback_20261013081352.html | 37375 | `5d970dc1ffc0495496bd122312f73c5831c67544fca2dd6f15da4197a7a70b5d` | +| ssa_oact_cola_covthresh_wayback_20261013081352.html.gz | 11477 | `2937171d715a48ba1388865c4f3c28a8b8cb13b38170349bcc73bb054dea4738` | + +The original HTTP 403 `SOURCE_BLOCKED` request remains recorded and is answered by this archived copy. + +## Additional refused prevalence-source requests + +| URL | Attempt UTC | Status | +|---|---|---| +| https://www.ssa.gov/policy/docs/ssb/v35n3/v35n3p30.pdf | 2026-10-25T01:30:24Z | SOURCE_BLOCKED, HTTP 403 | +| https://www.gao.gov/products/gao-11-805t | 2026-10-25 | SOURCE_BLOCKED, HTTP 403 | +| https://www.gao.gov/products/gao-25-106389 | 2026-10-25 | SOURCE_BLOCKED, HTTP 403 | +| https://www.gao.gov/products/nsiad-91-192 | 2026-10-25 | SOURCE_BLOCKED, HTTP 403 | + +## Additional pinned primary sources + +| File | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| govinfo_statute88_pg420.pdf | https://www.govinfo.gov/content/pkg/STATUTE-88/pdf/STATUTE-88-Pg420.pdf | 2026-10-25T02:04:36Z | 848159 | 57ff96fd32a3860873d19dbcbb4f910cd059cdddd645d419d482baa39fb61e6c | +| poms_rs_01802400.html | https://secure.ssa.gov/poms.nsf/lnx/0301802400 | 2026-10-25T02:04:36Z | 28795 | ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b | +| poms_rs_01901300.html | https://secure.ssa.gov/poms.nsf/lnx/0301901300 | 2026-10-25T02:04:36Z | 22016 | 384c025ee347662acf17d7f6f23c36035464aae515886ad0510b34d34362b104 | +| poms_rs_01901320.html | https://secure.ssa.gov/apps10/poms.nsf/lnx/0301901320 | 2026-10-25T02:04:36Z | 22059 | 7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b | +| irs_schedule_se_1984.pdf | https://www.irs.gov/pub/irs-prior/f1040sse--1984.pdf | 2026-10-25T02:04:37Z | 128616 | e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373 | +| irs_schedule_se_1985.pdf | https://www.irs.gov/pub/irs-prior/f1040sse--1985.pdf | 2026-10-25T02:04:37Z | 127742 | db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8 | +| irs_form1040_instructions_1985_extract.pdf | https://www.irs.gov/pub/irs-prior/i1040--1985.pdf | 2026-10-25T02:04:37Z | 128765 | ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35 | +| uscode_1994_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap6-subchapII_2-sec411.htm | 2026-10-25T02:04:37Z | 69072 | 40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1 | +| uscode_1994_42_409.html | https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap6-subchapII_2-sec409.htm | 2026-10-25T02:04:38Z | 83953 | 260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27 | +| uscode_2013_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2013-title42/html/USCODE-2013-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:04:38Z | 77847 | ad631036f46c79d2a0de884aa5c30c23ce670f18b3626e0696456292b8957fc8 | +| irs_schedule_se_1984.pdf.txt | https://www.irs.gov/pub/irs-prior/f1040sse--1984.pdf | 2026-10-25T02:04:37Z | 4593 | b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb | +| irs_schedule_se_1985.pdf.txt | https://www.irs.gov/pub/irs-prior/f1040sse--1985.pdf | 2026-10-25T02:04:37Z | 4603 | 3dde3ba3f0d74df032ee2fadc301bbfbebab2c6bb84400a7b920ed9b72d4acfa | +| irs_form1040_instructions_1985_extract.pdf.txt | https://www.irs.gov/pub/irs-prior/i1040--1985.pdf | 2026-10-25T02:04:37Z | 8190 | 55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68 | +| govinfo_statute88_pg420.pdf.txt | https://www.govinfo.gov/content/pkg/STATUTE-88/pdf/STATUTE-88-Pg420.pdf | 2026-10-25T02:04:36Z | 16242 | 7f2ef40b0c26fafdf8909000a6fea0161651828d5620203b31720315c5f2844d | +| federal_register_1975_07_10_extract.pdf | https://www.govinfo.gov/content/pkg/FR-1975-07-10/pdf/FR-1975-07-10.pdf | 2026-10-25T02:16:45Z | 630595 | 8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b | +| federal_register_1975_07_10_extract.pdf.txt | https://www.govinfo.gov/content/pkg/FR-1975-07-10/pdf/FR-1975-07-10.pdf | 2026-10-25T02:16:45Z | 16197 | 19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459 | +| ce1c_usc2023_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2023-title42/html/USCODE-2023-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:04:52Z | 139768 | 8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2 | +| ce1c_usc2023_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2023-title42/html/USCODE-2023-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:04:52Z | 78804 | 59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1 | +| ce1c_usc2024_26_3121.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleC-chap21-subchapC-sec3121.htm | 2026-10-25T02:04:52Z | 282259 | 17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab | +| ce1c_usc2024_26_3508.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleC-chap25-sec3508.htm | 2026-10-25T02:04:52Z | 7419 | f248abc5a35357f534c71d20cf055350af6143b6449e78a3e4206adcfb3aedc0 | +| ce1c_usc2024_26_1.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapA-partI-sec1.htm | 2026-10-25T02:04:52Z | 276756 | 725cb94c9ca65ec6258643eda0c5c9c551efdb11dfc1ed3fac103c31d7c5ab7a | +| ce1c_plaw104_188.html | https://www.govinfo.gov/content/pkg/PLAW-104publ188/html/PLAW-104publ188.htm | 2026-10-25T02:04:52Z | 637962 | 7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db | +| ce1c_plaw113_295.html | https://www.govinfo.gov/content/pkg/PLAW-113publ295/html/PLAW-113publ295.htm | 2026-10-25T02:04:52Z | 230166 | b4adf62c8774ef8b064f086f10264d77b1d5f0425889919067c3c325c2f6718d | +| ce1c_plaw115_243.html | https://www.govinfo.gov/content/pkg/PLAW-115publ243/html/PLAW-115publ243.htm | 2026-10-25T02:04:52Z | 6088 | c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5 | +| ce1c_cfr2024_20_404_1017.xml | https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1017.xml | 2026-10-25T02:04:52Z | 2054 | 41b51eaac204c8b616ed09b2956c11c60f37bdff8da806564be867ab8838658d | +| ce1c_cfr2024_20_404_1031.xml | https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1031.xml | 2026-10-25T02:04:52Z | 2059 | f808068af55a669085dd0ec4f9159271fe7e54b219a9b804645460e9cb18ca8f | +| ce1c_cfr2024_20_404_1035.xml | https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1035.xml | 2026-10-25T02:04:52Z | 1706 | c65772e3961f9339197539354f7f1d8f1921b1f0cde1d35bc2ee7b7fdbc311be | +| ce1c_poms_rs_01901700.html | https://secure.ssa.gov/poms.nsf/lnx/0301901700 | 2026-10-25T02:04:52Z | 64891 | b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df | +| ce1c_poms_rs_01802232.html | https://secure.ssa.gov/poms.nsf/lnx/0301802232 | 2026-10-25T02:04:52Z | 24119 | 7869d2fd505951090e99709f2de4a9e252bd9bacebd21fffea53e46333a6d2ae | + +## Additional pinned primary sources + +| File | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| uscode_2024_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title42/html/USCODE-2024-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:37:51Z | 78804 | 3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb | +| uscode_2024_26_162.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapB-partVI-sec162.htm | 2026-10-25T02:37:51Z | 130770 | 3a126484e15aa01bd376f193754f2fa5f107aeb2da4d25b839b29358d8f0524a | +| uscode_2024_26_7873.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap80-subchapC-sec7873.htm | 2026-10-25T02:37:51Z | 7551 | 380698938697f0784a7a7256a8c2688968f633bd9e8c53cef5d0b08686c34772 | +| uscode_2024_42_416.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title42/html/USCODE-2024-title42-chap7-subchapII-sec416.htm | 2026-10-25T02:37:51Z | 125312 | 01d4f66dc81614c56bf5ed494102c291003ae116dd00b6b39575c9ceaaf07f19 | +| cfr_2024_20_4041081.xml | https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1081.xml | 2026-10-25T02:37:51Z | 5552 | ec9e86ab383ef8d3b196c3755c96d6a4348e27e1a8aff45d6b354a783d378060 | +| cfr_2024_20_4041082.xml | https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1082.xml | 2026-10-25T02:37:51Z | 12198 | ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455 | +| govinfo_plaw_111publ240.html | https://www.govinfo.gov/content/pkg/PLAW-111publ240/html/PLAW-111publ240.htm | 2026-10-25T02:37:51Z | 359285 | a96ffcb5a7fdc23d6bdfd38239cd15255ccafea3ca3a01fc3753b0df5f5b70a4 | +| govinfo_statute79_pg286_extract.pdf | https://www.govinfo.gov/content/pkg/STATUTE-79/pdf/STATUTE-79-Pg286.pdf | 2026-10-25T02:37:55Z | 761274 | 183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129 | +| govinfo_statute79_pg286_extract.pdf.txt | https://www.govinfo.gov/content/pkg/STATUTE-79/pdf/STATUTE-79-Pg286.pdf | 2026-10-25T02:37:55Z | 3620 | 6def05d2d18afb13c3c67babfa61ca21fec567cb44437b94d41e2de9c7b90d63 | + +## Additional pinned primary sources + +| File | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| uscode_1994_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-1994-title26/html/USCODE-1994-title26-chap2-sec1402.htm | 2026-10-25T02:36:09Z | 114234 | 5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68 | +| uscode_1994_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap6-subchapII_2-sec410.htm | 2026-10-25T02:36:09Z | 127466 | c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b | +| uscode_1995_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-1995-title42/html/USCODE-1995-title42-chap6-subchapII_2-sec410.htm | 2026-10-25T02:36:19Z | 127466 | c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac | +| uscode_1997_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-1997-title26/html/USCODE-1997-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:20Z | 117757 | 84bd6ecf02f1d369fefaf64c512099030ebbf3d9204429d1b4da02737eaf6ad3 | +| uscode_1997_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-1997-title42/html/USCODE-1997-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:19Z | 131092 | 93939bca4925df02bf9debddebc685c842dbbcbf1ff0e67b05c6ec1f7a0b318a | +| uscode_1997_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-1997-title42/html/USCODE-1997-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:19Z | 71041 | a88f64af261326670d0051b68368c1798c1f69ced7fd079694d4e92e6b3c8cf9 | +| uscode_2000_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2000-title26/html/USCODE-2000-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:12Z | 119807 | 28020a518edcc11a87e1aa6a6b852bce4238fac76e0b1240ca15855f9ef61f4b | +| uscode_2000_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2000-title42/html/USCODE-2000-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:09Z | 132697 | 6c621076708106113a503ceb93d485a7d767996ccad551b04424e05f4217fb38 | +| uscode_2000_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2000-title42/html/USCODE-2000-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:12Z | 71020 | 624df0c3d2503f3038cb5befe7cc877738e77d18d0814ee9282573a3987d221c | +| uscode_2004_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2004-title42/html/USCODE-2004-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:21Z | 132994 | 95714e0f48176c6110b0b44ae77770336fdd244e8c6bff8b935f0b8fb3e4b921 | +| uscode_2004_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2004-title42/html/USCODE-2004-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:21Z | 73089 | 440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1 | +| uscode_2006_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2006-title26/html/USCODE-2006-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:13Z | 120701 | 6b59e20758d19d2b6de04140b0aa15e93389f604c734c77a53abe8217d0d2d9d | +| uscode_2006_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2006-title42/html/USCODE-2006-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:12Z | 133255 | f079430d1c91ee2f5946804cd86a818392ab17f48ca80a6ace3f69e6482da7db | +| uscode_2006_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2006-title42/html/USCODE-2006-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:13Z | 73089 | f9fa67fb2d85bbe216b90590ce5f5c080aa8448cc08cf78150c681e1510979a8 | +| uscode_2007_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2007-title26/html/USCODE-2007-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:21Z | 121439 | fc654b8997e70ec2d989f12102eb3ff84305c4899144bd2ce667e41f8072d81a | +| uscode_2007_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2007-title42/html/USCODE-2007-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:21Z | 73885 | 701a5797aee86cb6ff994c589f353585d3e04a03e89b919f560f692cd2ff5d6a | +| uscode_2008_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2008-title26/html/USCODE-2008-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:23Z | 125397 | b94297ea8dd6abd8a9c4d4d701ce1ea0306e41f4e6858b30fc9d9f0c48ae5213 | +| uscode_2008_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2008-title42/html/USCODE-2008-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:23Z | 136693 | 43612b206d55ddac7a36f4f42cffc3ca8e5305989c1c5033be56e1d5eadba8f8 | +| uscode_2008_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2008-title42/html/USCODE-2008-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:23Z | 77593 | f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46 | +| uscode_2010_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2010-title26/html/USCODE-2010-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:23Z | 126636 | 39604c4eae8a6568b07e6120739bb8d8e27fbb51842493b5320afca051bfd45c | +| uscode_2012_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2012-title26/html/USCODE-2012-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:14Z | 127519 | 93ce25d38904f289e998eab10dbc47c8a952f22319a40463f6bddd48beb29070 | +| uscode_2012_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2012-title42/html/USCODE-2012-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:14Z | 137621 | a11b5f7fbf2827566d7c42ef6a567b2efb8e8e96cf03186ab4f7dd69aacd5bbb | +| uscode_2012_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2012-title42/html/USCODE-2012-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:14Z | 78167 | 3943dbedbfee61b4c2c0f2e2c3e7ab4b880cbc7036d06f94a262ff768d239b0a | +| uscode_2014_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2014-title42/html/USCODE-2014-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:24Z | 137304 | acfa00ffe273f79fe5663919565b8f7819ae97ae437210cdca747d8fa1cdb061 | +| uscode_2018_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2018-title26/html/USCODE-2018-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:16Z | 128346 | 8da43542c88095151fe62ee5af9d581d23503692dc57c4a3c1edf54f8cd67358 | +| uscode_2018_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2018-title42/html/USCODE-2018-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:15Z | 138070 | c4c6208eff6a70577b49d1ba4a2d47b2c976b59a02443d225519211db4a8b0f8 | +| uscode_2018_42_411.html | https://www.govinfo.gov/content/pkg/USCODE-2018-title42/html/USCODE-2018-title42-chap7-subchapII-sec411.htm | 2026-10-25T02:36:15Z | 78465 | d4ec5a54cf40a23d09be5a978f6d64bd8588656f2cb3648b792c0e166647040a | +| uscode_2024_26_1402.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap2-sec1402.htm | 2026-10-25T02:36:18Z | 128872 | 557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275 | +| uscode_2024_42_410.html | https://www.govinfo.gov/content/pkg/USCODE-2024-title42/html/USCODE-2024-title42-chap7-subchapII-sec410.htm | 2026-10-25T02:36:16Z | 139768 | d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15 | + +## Additional unavailable or blocked requests + +- https://www.govinfo.gov/metadata/granule/USCODE-2014-title42/USCODE-2014-title42-chap7-subchapII-sec410/mods.xml: SOURCE_BLOCKED; Plain request returned Please Retry later in 15 seconds refresh/challenge page; stopped with no retry or alternate endpoint.; retrieved_at=None; recorded_at=2026-10-25T02:43:23Z. +- https://www.loc.gov/item/uscode1970-028042007/?fo=json: SOURCE_BLOCKED; Earlier registry_audit plain request refused; no retry, alternate host or attempt to obtain the linked LoC files.; retrieved_at=None; recorded_at=2026-10-25T02:43:23Z. + +## Additional pinned primary sources + +| File | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| ce1c_irs_pub51_2023_extract.pdf | https://www.irs.gov/pub/irs-prior/p51--2023.pdf | 2026-10-25T02:39:46Z | 175814 | `11287deef144e898a4775403ce4a09d990215cda19c112688a55e3aac9f74f47` | +| ce1c_irs_pub51_2023_extract.pdf.txt | https://www.irs.gov/pub/irs-prior/p51--2023.pdf | 2026-10-25T02:39:46Z | 16845 | `19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1` | +| ce1c_poms_rs_02101125.html | https://secure.ssa.gov/poms.nsf/lnx/0302101125 | 2026-10-25T02:39:46Z | 33721 | d57b74e28228c3cc8982ec57ba0301dd596e3554253d9dc092fb1e67fe9db21b | +| ce1c_poms_sl_30001334.html | https://secure.ssa.gov/poms.nsf/lnx/1930001334 | 2026-10-25T02:39:45Z | 35902 | c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41 | + +## Page-range extracts + +Seven whole-act and whole-issue PDFs are kept as page-range extracts. Each extract holds the first page or cover, every page of each cited section from its heading to the next section's heading, and, for the acts, the page with the approval date. The original's URL, size and SHA-256 identify the authentic bytes and allow retrieval independently of this pull request's commit history. Extraction preserves the original signature fields, but changes the signed bytes: the GPO digital signatures in all seven extracts are invalidated by extraction. The captures' integrity is checked with the recorded SHA-256 hashes; the extracts do not have valid original signatures. + +| Extract | Original | Original bytes | Original SHA-256 | Original PDF pages kept | Kept for | +|---|---|---:|---|---|---| +| govinfo_statute86_pg1329_extract.pdf | govinfo_statute86_pg1329.pdf (165 pages) | 31269765 | `dc7b68bf5b573afb2623f7337021f3c44bd15acc9c44ad626ac5675da0a87126` | 1,25,26,27,28,29,31,32,38,165 | first page; sections 121, 123 and 124 (86 Stat. 1353-1357); section 129 (86 Stat. 1359-1360); section 140 (86 Stat. 1366); approval date (86 Stat. 1493) | +| govinfo_statute81_pg821_extract.pdf | govinfo_statute81_pg821.pdf (115 pages) | 21021449 | `cf9e4671ce31f72d02b306a1a0c76341423f564ebad9905556cc4396372b56a7` | 1,20,21,22,115 | first page; sections 116 and 118 (81 Stat. 840-842); approval date (81 Stat. 935) | +| govinfo_statute97_pg65_extract.pdf | govinfo_statute97_pg65.pdf (108 pages) | 18999106 | `eebc09899a9a4f0a02e46ea9175253586f2b4f8e4e8602a97d2f963f0a8b08fb` | 1,3,4,5,6,7,8,25,26,27,43,44,45,57,58,59,60,61,62,108 | first page; sections 101-103 (97 Stat. 67-72); section 124 (97 Stat. 89-91); section 201 (97 Stat. 107-109); sections 323 and 324 (97 Stat. 121-126); approval date (97 Stat. 172) | +| govinfo_statute79_pg286_extract.pdf | govinfo_statute79_pg286.pdf (138 pages) | 24847693 | `37c1d0e2e136a53ceab72db8df7560187555972ca9071bd2fd67ce1c30274f14` | 1,114,115,138 | first page; section 325 (79 Stat. 399-400); approval date (79 Stat. 423) | +| federal_register_1975_07_10_extract.pdf | federal_register_1975_07_10.pdf (172 pages) | 29449191 | `ff819fb0c478f5aa30d6d8bf204a9b2acf05db59a5f841a2b87ad0eba9cf9d84` | 1,13,14 | cover; FR Doc. 75-17887, 40 FR 29071-29072, from its heading to its filing line | +| govinfo_statute101_pg1330_extract.pdf | govinfo_statute101_pg1330.pdf (473 pages) | 76350791 | `d6db9b3e2cf96a864a10ac36a816ad3cdfcf2322a72452b19cef86c94563f759` | 1,284,295,296,297,473 | first page; title IX table of contents (101 Stat. 1330-283); Part 2 of subtitle A of title IX, sections 9021-9023 (101 Stat. 1330-294 to 1330-296); approval date (101 Stat. 1330-472) | +| govinfo_statute102_pg3342_extract.pdf | govinfo_statute102_pg3342.pdf (471 pages) | 75705438 | `e8a5ee6e337e668f3eaec1389f54616f7a112eed0521a1d2d1f02a373f586d5a` | 1,8,9,10,11,252,471 | first page; section 1001, amendments related to title I of the Reform Act, including subsection (d) on section 123 (102 Stat. 3349-3352); section 1019, effective date of title I (102 Stat. 3593); approval date (102 Stat. 3812) | + +Command: `qpdf --deterministic-id --empty --pages -- ` (qpdf version 12.4.2). + +## IRS publication page extracts + +Review round 2 replaced 37 whole IRS PDFs with page extracts. Each is cited for one passage: Publication 926 for 2008-2025, Publication 15 for 1999-2007 and 2017-2025, and the 1985 Form 1040 instructions. Each extract kept the cover page and every page from the cited table's or section's heading to the cited entry, built with the qpdf command above from the original committed at `c0ea2b24`; round 3 drops the cover where a kept page states the edition (below). The original's URL, size and SHA-256 identify the authentic bytes. No original has a signature byte range or signature field, so each extract records `signature_status` `original_unsigned`. pdftotext gives the same text for every kept page of an extract as for that page of its original. + +| Extract | Original | Original bytes | Original SHA-256 | Original PDF pages kept | Kept for | +|---|---|---:|---|---|---| +| irs_pub926_2008_extract.pdf | irs_pub926_2008.pdf (19 pages) | 1027949 | `2a7ebda05d5ba33090a3e8af383d65cfd2e9b6cf64d49086e2ca06a7f669f5fc` | 3 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2009_extract.pdf | irs_pub926_2009.pdf (23 pages) | 1209711 | `aae55bd9c28b6fb9bce0d49b018e8e76b940812610dec5dbe0f205a495b29cab` | 3 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2010_extract.pdf | irs_pub926_2010.pdf (22 pages) | 1215096 | `19f9c00ed706e7dad89d0cf021e6984883059a165db8d7a8fbe81a4026814350` | 3 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2011_extract.pdf | irs_pub926_2011.pdf (22 pages) | 1233471 | `efe71fab0cebfd45a79fef68771ab7fde1d2678b6d1cf8251ea36c66ab523a06` | 3 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2012_extract.pdf | irs_pub926_2012.pdf (20 pages) | 1200587 | `bb0104e3c3f822ee6edefebf3b6f440436765d24bfc4c39b9ea663e379500216` | 3 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2013_extract.pdf | irs_pub926_2013.pdf (16 pages) | 1239147 | `5685f2c266a49727afa1453a9c14caa380582c3a4c1c71318abbc6eb9fa4ef7b` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2014_extract.pdf | irs_pub926_2014.pdf (17 pages) | 1237031 | `6e68e5d1f89440eba31bb0ad76a93ec039edec40c0a76758f93c7440d67e1395` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2015_extract.pdf | irs_pub926_2015.pdf (17 pages) | 2242868 | `ab8009488d7b7385b5db87d612a230e35b8a90127d891321e7c0dba80837ebaf` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2016_extract.pdf | irs_pub926_2016.pdf (17 pages) | 2243964 | `d2bfd05cee0aff3cf0d9f04a23fd1acc5c096cd584a7b6d57c88adae6dd4b051` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2017_extract.pdf | irs_pub926_2017.pdf (17 pages) | 1458960 | `51c8acee1cf1e68c5293b105ee4dd7e8e91fbe2f5b584c5d530e3e91d7883ba5` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2018_extract.pdf | irs_pub926_2018.pdf (17 pages) | 1447977 | `0ec94bf3be3a2c42ecfe1bd317b06ca7b9eff42aa884f9dd8264b2f1a9175893` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2019_extract.pdf | irs_pub926_2019.pdf (17 pages) | 1453978 | `10edd57ad64b445187548b8ba5fb46ff5d4fd28854e64c229d854df07c721eae` | 4 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2020_extract.pdf | irs_pub926_2020.pdf (18 pages) | 1460561 | `de29f1f1566d7c111fb134985468fb1c2578bcad4cfee10f2b28d02ee3779d2d` | 5 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2021_extract.pdf | irs_pub926_2021.pdf (19 pages) | 1461397 | `c3a83427f9ee43469fef5037ca508dd2a8feabe903a5a4ad3e81c0cafbdaa164` | 5 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2022_extract.pdf | irs_pub926_2022.pdf (18 pages) | 1238442 | `f4a28adbfb8e9d64d341cc85995f90f850976b280167a4dfaaef0209d4ca52f0` | 5 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2023_extract.pdf | irs_pub926_2023.pdf (18 pages) | 1232757 | `d90591781aff2490149f001f4a9a9856001c8b2b793a00ba8688eeaed3872235` | 5 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2024_extract.pdf | irs_pub926_2024.pdf (18 pages) | 1244666 | `e0f2397a2d34d661c82e2e3a19012a42ad00387b2bec58aac0b8be8838def2b4` | 5 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub926_2025_extract.pdf | irs_pub926_2025.pdf (18 pages) | 1250568 | `1e25a16919cb96ef49aa6fef40cd3aa99b5009427bf5cc7067c5127c97ddf2b7` | 5 | Table 1, Do You Need To Pay Employment Taxes?, from its heading to its closing note | +| irs_pub15_1999_extract.pdf | irs_pub15_1999.pdf (64 pages) | 330756 | `4fa28e02d794205d866087edea633830c8c0d4e0c32981e06d2bd46ad03df33a` | 1,28,29 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2000_extract.pdf | irs_pub15_2000.pdf (64 pages) | 268671 | `0b260e568bb67a518416ba6bed5cdc9009b98f3ddcd9cbbbecf0fe8cf471c1cf` | 1,28,29 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2001_extract.pdf | irs_pub15_2001.pdf (64 pages) | 306074 | `bcca2c54a7b9add4e07a50db85886117d2628439068bc21c30d34e1fead6065e` | 1,28,29 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2002_extract.pdf | irs_pub15_2002.pdf (64 pages) | 347242 | `de232610a85d471a8a6a8bc36ddb763cd8f4308a0b6a14ee19637867a1ef3cf8` | 1,28,29 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2003_extract.pdf | irs_pub15_2003.pdf (66 pages) | 352386 | `dc10b5026ca0f8cdf677ebcc4078fd9de608585fb4792c57124cbecd622e04aa` | 1,28,29 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2004_extract.pdf | irs_pub15_2004.pdf (68 pages) | 345783 | `885d1e0ea9ca9057266067c148db6ea065dfc1591de3a3b22cfaa92bf8231161` | 1,29,30 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2005_extract.pdf | irs_pub15_2005.pdf (68 pages) | 382065 | `6f3867d20acd1c0fff2323026c66c47e0e13c8815460eb0f71bd5a169fc67401` | 1,30,31 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2006_extract.pdf | irs_pub15_2006.pdf (68 pages) | 501972 | `7b807cecffec8425c49b297a205236f69a927ca4041b986572c9d2dde5743c66` | 1,30,31 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2007_extract.pdf | irs_pub15_2007.pdf (68 pages) | 393386 | `d56262a59664f59649c5ea28db568d4e9a14706adae0923aa7bcb14ae364c670` | 1,30,31,32 | cover page; the Special Rules for Various Types of Services and Payments table from its heading to the Household employees row, Domestic service in private homes | +| irs_pub15_2017_extract.pdf | irs_pub15_2017.pdf (69 pages) | 2591703 | `5706c73fe2b3dcfe91e68a3d5f5fe681af4a2937b1418c6ef096ec77a8e40742` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2018_extract.pdf | irs_pub15_2018.pdf (70 pages) | 2564310 | `4bb2974ef8dba02fadd31cac31006475a148d3c8c532570c90ae8aafcc7bf524` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2019_extract.pdf | irs_pub15_2019.pdf (70 pages) | 2556525 | `897c1786918b2d8d5ffd195251c021a7b997988662ecd1533e881393636e5e9d` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2020_extract.pdf | irs_pub15_2020.pdf (48 pages) | 1703409 | `1ed94e53c28129ba5974b6f336f4cbc5c6f77ea13cbb3e64c9137d5a855dcf03` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2021_extract.pdf | irs_pub15_2021.pdf (50 pages) | 1723694 | `4097d8cfcdd62a0a2d661449c2ad3656f331b32cd5be98542ce87e154cc55577` | 2,3 | What's New from its heading on page 2 through its election-workers paragraph | +| irs_pub15_2022_extract.pdf | irs_pub15_2022.pdf (49 pages) | 1533264 | `da84afd9ea390ad1f6ed1190530268bdcbb18e2d460d0e35a3fba67b2f076929` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2023_extract.pdf | irs_pub15_2023.pdf (49 pages) | 1568745 | `8a01453e8efa954af1953c35852ff2a19f4375857372d3f262f93541a8b1e6e3` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2024_extract.pdf | irs_pub15_2024.pdf (57 pages) | 1638730 | `3a15da95e39b24f2b6c61f4abc85298c897f57600c3508f9381fab7180a092e0` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_pub15_2025_extract.pdf | irs_pub15_2025.pdf (58 pages) | 1638723 | `168837bd5f666d8c0a7cd59a1309512c0429974b5b7b982ae781a3b9f925b7a0` | 2 | page 2, What's New from the top of the page through its election-workers paragraph; the section's heading and opening paragraphs sit on the dropped cover page | +| irs_form1040_instructions_1985_extract.pdf | irs_form1040_instructions_1985.pdf (52 pages) | 4293993 | `84839e690f39800618d0994f94aa4ba96b753ca9ffadeb40aea563328518faf5` | 1,31 | cover page; printed page 31, the first page of the Schedule SE instructions, with Employees of Churches and Qualified Church-Controlled Organizations and Lines 9 and 13 | +| ce1c_irs_pub51_2023_extract.pdf | ce1c_irs_pub51_2023.pdf (29 pages) | 1335168 | `d30a6c09d22673a5a1987ea49278d654858c7ebe2721672b8b9a6713c4d89a65` | 10,11,12 | pages 10-11, section 3's Compensation paid to H-2A visa holders paragraph across the page break; page 12, the Gavrielle and Dan example explicitly concerning 2022, and the H-2A exception note | + +Each Publication 926 and Publication 15 extract has a text derivative of its last kept page, the page that states the threshold: `pdftotext -layout` for the Publication 926 Table 1 and the 1999-2007 Special Rules table, and `pdftotext -raw` for the 2017-2025 What's New paragraph. The registry quotes each edition's threshold from its derivative. + +Review round 3's note 1 found that 27 of these extracts, and the Publication 51 (2023) extract in the table's last row, carry one 873,242-byte cover JPEG. All 28 now drop the cover, because a kept page's own text states the edition: its footer reads "Publication 926 (2008)" ("Publication 926 (March 2012)" for 2012), "Publication 15 (2017)" or "Publication 51 (2023)", and the row's `cover_dropped` record names the text derivative that quotes it. Each new extract was made with `qpdf --deterministic-id --empty --pages -- ` from the extract at `fc1d7e04`; it has the same bytes as the same pages taken from the original, and the row's `chain` records both steps. For every kept page, pdftotext gives the same text in default, `-layout` and `-raw` modes as for that page of the extract it came from and of the original. Each text derivative keeps its bytes; its page range shifts down by one. On the 2017-2020 and 2022-2025 Publication 15 editions the dropped cover page also holds What's New's heading and opening paragraphs; no citation quotes them, and the cited election-workers paragraph and the edition footer sit on the kept page 2. The other 17 extracts keep their first page, and none carries the shared cover JPEG: the seven Statutes at Large and Federal Register extracts begin with the act's or issue's own first page, each 1999-2007 Publication 15 extract is 24-188 KB in all, and the 1985 Form 1040 instructions are a scan with no text layer. The 28 extracts total 2,919,037 bytes, down from 32,845,153. The Publication 51 (2023) extract's derivative is `pdftotext -f 1 -l 3 -raw` of all three kept pages, which keeps each column's sentences contiguous across the two-column pages. + +## Removed uncited captures + +These general publications were removed as redundant research captures. The inventory rows above keep each PDF's URL, size and SHA-256. Retention is based on a registry citation or a recorded source/derivative relationship, including the archived transport bytes. Uncited section captures without such a relationship are removed under the same criterion. + +- irs_pub17_1999.pdf, irs_pub17_2000.pdf, irs_pub17_2001.pdf, irs_pub17_2002.pdf, irs_pub17_2003.pdf, irs_pub17_2004.pdf, irs_pub17_2005.pdf, irs_pub17_2006.pdf, irs_pub17_2007.pdf: IRS Publication 17, 1999-2007. +- govinfo_statute86_pg1329.pdf.txt, govinfo_statute81_pg821.pdf.txt, govinfo_statute97_pg65.pdf.txt: whole-act text renderings of the originals, with no manifest entry. + +## Review-round source records + +`sources_r1_se.json` and `sources_r1_other.json` record the new requests, including unsuccessful URLs. Their successful capture records are also in `source_inventory.json` and the matching `capture_manifest_r1_*.txt` files. Failed requests use `attempted_filename`, where needed, rather than a filename that could be mistaken for retained bytes. An unsuccessful URL and a later successful request remain distinct attempts. + +Derivative commands use separated page flags: `pdftotext -f 2 -l 3 -raw` for the Federal Register extract and `pdftotext -f 2 -l 2 -layout` for the 1965 Act extract. + +The round-1 retention check also removed these 29 uncited captures with no retained derivative dependency. Their retrieval records retain their URLs, sizes and hashes: + +- `cfr_2024_20_4041081.xml` +- `govinfo_statute88_pg420.pdf.txt` +- `irs_form1040_instructions_1985.pdf.txt` (restored in review round 2 as `irs_form1040_instructions_1985_extract.pdf.txt`) +- `irs_schedule_se_1984.pdf.txt` (restored in review round 2) +- `irs_schedule_se_1985.pdf.txt` (restored in review round 2) +- `irs_schedule_se_instructions_2025.pdf` +- `poms_rm_04907001.html` +- `poms_rs_01505_toc.html` +- `poms_rs_01802060.html` +- `poms_rs_01802234.html` +- `poms_rs_01803160.html` +- `poms_rs_01803185.html` +- `poms_rs_01803_toc.html` +- `poms_rs_01804050.html` +- `poms_rs_01901735.html` +- `poms_rs_01901_toc.html` +- `poms_rs_0301505044.html` +- `uscode_1997_26_1402.html` +- `uscode_2000_26_1402.html` +- `uscode_2000_42_410.html` +- `uscode_2004_42_410.html` +- `uscode_2006_26_1402.html` +- `uscode_2006_42_410.html` +- `uscode_2007_26_1402.html` +- `uscode_2008_42_410.html` +- `uscode_2010_26_1402.html` +- `uscode_2012_26_1402.html` +- `uscode_2018_26_1402.html` +- `uscode_2018_42_411.html` + +The round-1 plain request to https://www.ssa.gov/OP_Home/rulings/oasi/33/SSR95-03-oasi-33.html returned HTTP 403 on 2026-10-25 (`SOURCE_BLOCKED`; exact attempt time was not recorded). No circumvention was attempted. The already pinned POMS RS 01402.020 provides the cited rule. + +## Review-round 2 source records + +`sources_r2_se.json`, `capture_manifest_r2_se.txt`, `sources_r2_other.json` and `capture_manifest_r2_other.txt` record the round-2 captures; `source_inventory.json` repeats them. + +| Capture | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| govinfo_statute101_pg1330_extract.pdf | https://www.govinfo.gov/content/pkg/STATUTE-101/pdf/STATUTE-101-Pg1330.pdf | 2026-10-26T07:22:15Z | 968516 | `b1f5bc5fcbaa0791d3f1f033b00e85d7d35930c594738a3bc3e0b7ef9f0ac9d1` | +| govinfo_statute101_pg1330_extract.pdf.txt | https://www.govinfo.gov/content/pkg/STATUTE-101/pdf/STATUTE-101-Pg1330.pdf | 2026-10-26T07:22:15Z | 7368 | `1ea7ede8450b428acfd56121f54aa20e9d8d94f72ed4f35e7fb48cecfc7bd7f3` | +| govinfo_statute102_pg3342_extract.pdf | https://www.govinfo.gov/content/pkg/STATUTE-102/pdf/STATUTE-102-Pg3342.pdf | 2026-10-26T13:18:26Z | 1115690 | `ba1e63a2fe62ec2fcbb3e57dff3da5b599fc85d87a50d8c3d6854f2d3f4aa2dd` | +| govinfo_statute102_pg3342_extract.pdf.txt | https://www.govinfo.gov/content/pkg/STATUTE-102/pdf/STATUTE-102-Pg3342.pdf | 2026-10-26T13:18:26Z | 17922 | `87fa18733770e9852c7f2cd600d38c6bdd9b158e6e9287a75f0f85fb7ab4d7b6` | + +The derivative is `pdftotext -f 4 -l 5 -layout` of the extract (original PDF pages 296-297, printed 101 Stat. 1330-295 to 1330-296). + +The Pub. L. 100-647 derivative is `pdftotext -f 2 -l 6 -layout` of its extract (original PDF pages 8-11 and 252, printed 102 Stat. 3349-3352 and 3593). + +The two manifest provenance lines that recorded `-f2 -l3` and `-f2 -l2` now record `pdftotext -f 2 -l 3 -raw` and `pdftotext -f 2 -l 2 -layout`; each command regenerates its derivative byte for byte. + +`sources_government.json` now marks `poms_rm_04907001.html` `removed_uncited_no_derivative_dependency`, as `source_inventory.json` does. + +Three OCR derivatives that the round-1 retention check removed are restored, because they are the only text of scanned pages that se_units_1984_1985 cites: `irs_schedule_se_1984.pdf.txt` and `irs_schedule_se_1985.pdf.txt` (from commit `08b898e0`), and `irs_form1040_instructions_1985_extract.pdf.txt`, page 2 of the Form 1040 extract (original PDF page 31). The command `pdftoppm -r 140 -f -l -png | tesseract stdin stdout` (tesseract 5.5.3, leptonica 1.87.0, pdftoppm 26.09.0) reproduces each one byte for byte. + +`irs_p517_2025.pdf` is not retained: it duplicates `irs_p517_2025.html`, which the registry now cites in its place. Check: 4,706 of the 4,835 six-word sequences in pdftotext -raw of printed pages 4-7 occur in the HTML capture's text after normalizing quotes, dashes, bullets, spacing before punctuation and list markers; the rest straddle page footers, headings, list markers or the HTML text's doubled periods. + +## Review-round 7 source records + +`sources_ce1r7.json` and `capture_manifest_ce1r7.txt` record the round-7 captures; `source_inventory.json` repeats them. + +| Capture | URL | Retrieval UTC | Bytes | SHA-256 | +|---|---|---|---:|---| +| ce1r7_cfr2025_26_31_3121b7_2.xml | https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/xml/CFR-2025-title26-vol17-sec31-3121b7-2.xml | 2026-11-03T09:15:49Z | 62464 | `ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6` | +| ce1r7_cfr1998_26_31_3121b7_2.xml | https://www.govinfo.gov/content/pkg/CFR-1998-title26-vol14/xml/CFR-1998-title26-vol14-sec31-3121b7-2.xml | 2026-11-03T09:08:29Z | 62212 | `4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4` | +| ce1r7_lii_26_1401.html | https://www.law.cornell.edu/uscode/text/26/1401 | 2026-11-03T09:45:43Z | 149436 | `7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f` | +| ce1r7_lii_42_433.html | https://www.law.cornell.edu/uscode/text/42/433 | 2026-11-03T09:47:19Z | 48313 | `0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68` | +| ce1r7_usc1994_10_2360.html | https://www.govinfo.gov/content/pkg/USCODE-1994-title10/html/USCODE-1994-title10-subtitleA-partIV-chap139-sec2360.htm | 2026-11-03T10:41:14Z | 2929 | `c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0` | diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest.txt new file mode 100644 index 00000000..079dcbbe --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest.txt @@ -0,0 +1,367 @@ +# CE1 captures: UTC capture time SHA-256 byte-size file +# Source URLs and original provenance are in source_inventory.json. +# Reused LII sources retain their original retrieval date range; no exact time was supplied. +# URL https://www.govinfo.gov/content/pkg/PLAW-108publ203/html/PLAW-108publ203.htm +2026-10-24T21:07:40Z d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35 166935 govinfo_plaw_108publ203.html +# URL https://www.govinfo.gov/content/pkg/STATUTE-81/pdf/STATUTE-81-Pg821.pdf +# Extract of govinfo_statute81_pg821.pdf (21021449 bytes, sha256 cf9e4671ce31f72d02b306a1a0c76341423f564ebad9905556cc4396372b56a7): original PDF pages 1,20,21,22,115; qpdf --deterministic-id --empty --pages govinfo_statute81_pg821.pdf 1,20,21,22,115 -- govinfo_statute81_pg821_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:00:52Z f41170ec21af82e6313e9cc8038e12c6ed5e3875983fbea62a5f61d94407620f 975404 govinfo_statute81_pg821_extract.pdf +# URL https://www.govinfo.gov/content/pkg/STATUTE-86/pdf/STATUTE-86-Pg1329.pdf +# Extract of govinfo_statute86_pg1329.pdf (31269765 bytes, sha256 dc7b68bf5b573afb2623f7337021f3c44bd15acc9c44ad626ac5675da0a87126): original PDF pages 1,25,26,27,28,29,31,32,38,165; qpdf --deterministic-id --empty --pages govinfo_statute86_pg1329.pdf 1,25,26,27,28,29,31,32,38,165 -- govinfo_statute86_pg1329_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:00:53Z 5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0 1899665 govinfo_statute86_pg1329_extract.pdf +# URL https://www.govinfo.gov/content/pkg/STATUTE-97/pdf/STATUTE-97-Pg65.pdf +# URL https://www.irs.gov/publications/p517 +2026-10-24T20:59:37Z 2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82 361352 irs_p517_2025.html +# URL https://www.irs.gov/pub/irs-prior/p15--1999.pdf +# Extract of irs_pub15_1999.pdf (330756 bytes, sha256 4fa28e02d794205d866087edea633830c8c0d4e0c32981e06d2bd46ad03df33a): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_1999.pdf 1,28,29 -- irs_pub15_1999_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:23Z 9fa2d996f048e61de369a3aaf5b6680406150dab1c316de430b271fc3b3e1f9a 27133 irs_pub15_1999_extract.pdf +# Text derivative of irs_pub15_1999_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_1999_extract.pdf irs_pub15_1999_extract.pdf.txt +2026-10-24T21:10:23Z 567db43f5217318c5c2e0f77e9f254d0080d43015a49feb18ce5e17f72b25b9f 6613 irs_pub15_1999_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2000.pdf +# Extract of irs_pub15_2000.pdf (268671 bytes, sha256 0b260e568bb67a518416ba6bed5cdc9009b98f3ddcd9cbbbecf0fe8cf471c1cf): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2000.pdf 1,28,29 -- irs_pub15_2000_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z c115fe012ceece908670269d510cf8e8c0dddd3e55b99bade0b2da378db6ad0b 24257 irs_pub15_2000_extract.pdf +# Text derivative of irs_pub15_2000_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2000_extract.pdf irs_pub15_2000_extract.pdf.txt +2026-10-24T21:10:24Z 853d76f90de609eb6cb21995999679947a0b67d8967aeeff09df66a57554c320 6613 irs_pub15_2000_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2001.pdf +# Extract of irs_pub15_2001.pdf (306074 bytes, sha256 bcca2c54a7b9add4e07a50db85886117d2628439068bc21c30d34e1fead6065e): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2001.pdf 1,28,29 -- irs_pub15_2001_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:23Z 0338771c78f8cfb69dbd78c42d0171540d5175500998e0ea15434d8ce48c03e2 57935 irs_pub15_2001_extract.pdf +# Text derivative of irs_pub15_2001_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2001_extract.pdf irs_pub15_2001_extract.pdf.txt +2026-10-24T21:10:23Z 6c36301769b19ad611103de9cb0efa4421be603b46ae4a8b5395e8e15374cabb 6613 irs_pub15_2001_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2002.pdf +# Extract of irs_pub15_2002.pdf (347242 bytes, sha256 de232610a85d471a8a6a8bc36ddb763cd8f4308a0b6a14ee19637867a1ef3cf8): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2002.pdf 1,28,29 -- irs_pub15_2002_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z a93c4130173a9cde2e19f65ae00295a763e24c40428f72ea7cd9eb091f82f3cc 70380 irs_pub15_2002_extract.pdf +# Text derivative of irs_pub15_2002_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2002_extract.pdf irs_pub15_2002_extract.pdf.txt +2026-10-24T21:10:24Z 9b05424522465970312b013c26cb32c1d7493567a254b579a07f5d5ef23fcd9b 7059 irs_pub15_2002_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2003.pdf +# Extract of irs_pub15_2003.pdf (352386 bytes, sha256 dc10b5026ca0f8cdf677ebcc4078fd9de608585fb4792c57124cbecd622e04aa): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2003.pdf 1,28,29 -- irs_pub15_2003_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:25Z 5688e10f4059a6e74c02d1d3076b72ede2f083ef45a50d33d994dce4f08aac64 74347 irs_pub15_2003_extract.pdf +# Text derivative of irs_pub15_2003_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2003_extract.pdf irs_pub15_2003_extract.pdf.txt +2026-10-24T21:10:25Z 2cd9202cdd1e8b95b69dc4a0048dd7f967e3d940b5ecad9de61757eff1b58103 6999 irs_pub15_2003_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2004.pdf +# Extract of irs_pub15_2004.pdf (345783 bytes, sha256 885d1e0ea9ca9057266067c148db6ea065dfc1591de3a3b22cfaa92bf8231161): original PDF pages 1,29,30; qpdf --deterministic-id --empty --pages irs_pub15_2004.pdf 1,29,30 -- irs_pub15_2004_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z dc31e090705615ece54f77dff632fa9959503fcb585bdf04a45a88c3bfd90f8c 67623 irs_pub15_2004_extract.pdf +# Text derivative of irs_pub15_2004_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2004_extract.pdf irs_pub15_2004_extract.pdf.txt +2026-10-24T21:10:24Z 7e83b1e9a1244fa825ee64f2ef4669411387173e5728be2300ca7b6efd2d26c1 6920 irs_pub15_2004_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2005.pdf +# Extract of irs_pub15_2005.pdf (382065 bytes, sha256 6f3867d20acd1c0fff2323026c66c47e0e13c8815460eb0f71bd5a169fc67401): original PDF pages 1,30,31; qpdf --deterministic-id --empty --pages irs_pub15_2005.pdf 1,30,31 -- irs_pub15_2005_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z be4e7cc3dfdddef9549194b758e66ca5c57d29ef51df4eac89f2666cddee6ca1 71169 irs_pub15_2005_extract.pdf +# Text derivative of irs_pub15_2005_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2005_extract.pdf irs_pub15_2005_extract.pdf.txt +2026-10-24T21:10:24Z bfaeab881289b93ef9f491c42434a6afa461bd3545b9c1d9cf080c6ade985b39 6999 irs_pub15_2005_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2006.pdf +# Extract of irs_pub15_2006.pdf (501972 bytes, sha256 7b807cecffec8425c49b297a205236f69a927ca4041b986572c9d2dde5743c66): original PDF pages 1,30,31; qpdf --deterministic-id --empty --pages irs_pub15_2006.pdf 1,30,31 -- irs_pub15_2006_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z 30286226480459c07473f40acf4fef87186c155484ac9e6046568c793221f1e2 187426 irs_pub15_2006_extract.pdf +# Text derivative of irs_pub15_2006_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2006_extract.pdf irs_pub15_2006_extract.pdf.txt +2026-10-24T21:10:24Z 23dbc413d17fafba7b21e6f82bd7eaecba0747e9e14ffd5fd544d8c1e17e007e 6922 irs_pub15_2006_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2007.pdf +# Extract of irs_pub15_2007.pdf (393386 bytes, sha256 d56262a59664f59649c5ea28db568d4e9a14706adae0923aa7bcb14ae364c670): original PDF pages 1,30,31,32; qpdf --deterministic-id --empty --pages irs_pub15_2007.pdf 1,30,31,32 -- irs_pub15_2007_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:25Z 525e5194ee1afbc5657064425cd27f23ea8763cc57b40aec69d2633f8dad393d 75159 irs_pub15_2007_extract.pdf +# Text derivative of irs_pub15_2007_extract.pdf: pdftotext -f 4 -l 4 -layout irs_pub15_2007_extract.pdf irs_pub15_2007_extract.pdf.txt +2026-10-24T21:10:25Z 7218adc4f2472810feca385128528c95498eb5b8f666bc5c90b29305b1fc64cb 6883 irs_pub15_2007_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2017.pdf +# Extract of irs_pub15_2017.pdf (2591703 bytes, sha256 5706c73fe2b3dcfe91e68a3d5f5fe681af4a2937b1418c6ef096ec77a8e40742): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2017.pdf 2 -- irs_pub15_2017_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2017)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z bab062fe03bcebd02422d6c7239b2a48f43538a4dc9fa3535d92b0c5500f9377 107593 irs_pub15_2017_extract.pdf +# Text derivative of irs_pub15_2017_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2017_extract.pdf irs_pub15_2017_extract.pdf.txt +2026-10-24T20:59:54Z 40c9905c49b0da385931c14464daa5c4cc9ca998e8d02bfd303f220c1d27ff6c 6216 irs_pub15_2017_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2018.pdf +# Extract of irs_pub15_2018.pdf (2564310 bytes, sha256 4bb2974ef8dba02fadd31cac31006475a148d3c8c532570c90ae8aafcc7bf524): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2018.pdf 2 -- irs_pub15_2018_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2018)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z c03ded93b530880a4a309f73b2759945559fc7a00c2d35b1547788130d97fe75 107808 irs_pub15_2018_extract.pdf +# Text derivative of irs_pub15_2018_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2018_extract.pdf irs_pub15_2018_extract.pdf.txt +2026-10-24T20:59:54Z 1afa0c925954355b420c45ffac8d30b19d0d21cc311e533299a847757d45b098 6099 irs_pub15_2018_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2019.pdf +# Extract of irs_pub15_2019.pdf (2556525 bytes, sha256 897c1786918b2d8d5ffd195251c021a7b997988662ecd1533e881393636e5e9d): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2019.pdf 2 -- irs_pub15_2019_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2019)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z e1f0d6f5ac322d84e680077260776150e500c8645b4b78f3c7caeeeafbe3d70b 111902 irs_pub15_2019_extract.pdf +# Text derivative of irs_pub15_2019_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2019_extract.pdf irs_pub15_2019_extract.pdf.txt +2026-10-24T20:59:54Z 22db5346ad55ebadaef97f8250560f07122da90f9bab6cae488bda3052fe3674 6408 irs_pub15_2019_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2020.pdf +# Extract of irs_pub15_2020.pdf (1703409 bytes, sha256 1ed94e53c28129ba5974b6f336f4cbc5c6f77ea13cbb3e64c9137d5a855dcf03): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2020.pdf 2 -- irs_pub15_2020_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2020)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 7177912bb900d92a8d04c2fa7b686fb19f7b1262e46cb7fac556d74581a832b9 108974 irs_pub15_2020_extract.pdf +# Text derivative of irs_pub15_2020_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2020_extract.pdf irs_pub15_2020_extract.pdf.txt +2026-10-24T20:59:54Z 25d27289d03c930e0acc6d38fb011db8b56960df781deff957a7c0164ecd23b3 6241 irs_pub15_2020_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2021.pdf +# Extract of irs_pub15_2021.pdf (1723694 bytes, sha256 4097d8cfcdd62a0a2d661449c2ad3656f331b32cd5be98542ce87e154cc55577): original PDF pages 2,3; qpdf --deterministic-id --empty --pages irs_pub15_2021.pdf 2,3 -- irs_pub15_2021_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2021)"), made with qpdf from pages 2,3 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 43c4b16bc2dea95ecba5deb70a0fddfe478a67f179ba73c5df3e3484e7ed90a2 147032 irs_pub15_2021_extract.pdf +# Text derivative of irs_pub15_2021_extract.pdf: pdftotext -f 2 -l 2 -raw irs_pub15_2021_extract.pdf irs_pub15_2021_extract.pdf.txt +2026-10-24T20:59:55Z 6e5cbbb41362764a0aed080a231531f4db49fb787a09344d454a81a6d0caaad5 6187 irs_pub15_2021_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2022.pdf +# Extract of irs_pub15_2022.pdf (1533264 bytes, sha256 da84afd9ea390ad1f6ed1190530268bdcbb18e2d460d0e35a3fba67b2f076929): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2022.pdf 2 -- irs_pub15_2022_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2022)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 6d95ad1902e63a1a684fbd4e4eb7f419a3c3565c9157353d631d15c6f60db231 108177 irs_pub15_2022_extract.pdf +# Text derivative of irs_pub15_2022_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2022_extract.pdf irs_pub15_2022_extract.pdf.txt +2026-10-24T20:59:55Z c0c185c92d80bfb73c0e738f06a528a5653f461ba04f0b4313c481e47c013647 6364 irs_pub15_2022_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2023.pdf +# Extract of irs_pub15_2023.pdf (1568745 bytes, sha256 8a01453e8efa954af1953c35852ff2a19f4375857372d3f262f93541a8b1e6e3): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2023.pdf 2 -- irs_pub15_2023_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2023)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 35738199ff526bd469f4a3f0959a6c83fcfa54d2a2a367e711687a8814826cdc 108554 irs_pub15_2023_extract.pdf +# Text derivative of irs_pub15_2023_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2023_extract.pdf irs_pub15_2023_extract.pdf.txt +2026-10-24T20:59:55Z c784207895ad6d764cedc76827dbe8f39dfcc9d1b7e9d0a88e0338434696eedc 6269 irs_pub15_2023_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2024.pdf +# Extract of irs_pub15_2024.pdf (1638730 bytes, sha256 3a15da95e39b24f2b6c61f4abc85298c897f57600c3508f9381fab7180a092e0): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2024.pdf 2 -- irs_pub15_2024_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2024)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 58e1ab7a8b0231da126e04d6f6ac91fceb0e8af947779196e39b824a6017f72a 108580 irs_pub15_2024_extract.pdf +# Text derivative of irs_pub15_2024_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2024_extract.pdf irs_pub15_2024_extract.pdf.txt +2026-10-24T20:59:55Z 0443885a8c71d0cf2e003f746fec4c73dac969970d77bbf52f3a1baf2665519c 6259 irs_pub15_2024_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p15--2025.pdf +# Extract of irs_pub15_2025.pdf (1638723 bytes, sha256 168837bd5f666d8c0a7cd59a1309512c0429974b5b7b982ae781a3b9f925b7a0): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2025.pdf 2 -- irs_pub15_2025_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2025)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z d35d56d54523a69044907c31c222a2c322ce0637f7099b8741b4e6b8235e8078 107909 irs_pub15_2025_extract.pdf +# Text derivative of irs_pub15_2025_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2025_extract.pdf irs_pub15_2025_extract.pdf.txt +2026-10-24T20:59:55Z 9e0a0e350dd4db5757e8ce84c55364c15de0ce6ee913addf53bb150a317cbbee 6305 irs_pub15_2025_extract.pdf.txt +# URL https://www.irs.gov/publications/p15 +2026-10-24T20:59:23Z 38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4 624774 irs_pub15_2026.html +# URL https://www.irs.gov/pub/irs-prior/p17--1999.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2000.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2001.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2002.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2003.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2004.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2005.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2006.pdf +# URL https://www.irs.gov/pub/irs-prior/p17--2007.pdf +# URL https://www.irs.gov/pub/irs-prior/p926--2008.pdf +# Extract of irs_pub926_2008.pdf (1027949 bytes, sha256 2a7ebda05d5ba33090a3e8af383d65cfd2e9b6cf64d49086e2ca06a7f669f5fc): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2008.pdf 3 -- irs_pub926_2008_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2008)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z fd938fc70f300693efe4bb7d534ff3424db31c5103f6b304c96f31f038658edf 29606 irs_pub926_2008_extract.pdf +# Text derivative of irs_pub926_2008_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2008_extract.pdf irs_pub926_2008_extract.pdf.txt +2026-10-24T20:59:53Z add271906fceb2e9670bfcba833b8385e483c22c34935ea714878230faa2eb29 5784 irs_pub926_2008_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2009.pdf +# Extract of irs_pub926_2009.pdf (1209711 bytes, sha256 aae55bd9c28b6fb9bce0d49b018e8e76b940812610dec5dbe0f205a495b29cab): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2009.pdf 3 -- irs_pub926_2009_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2009)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:52Z 8ba2ce6c05d8da685cb66d2499545847a80a099be2a3bba6b7a508f5b89ae245 68154 irs_pub926_2009_extract.pdf +# Text derivative of irs_pub926_2009_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2009_extract.pdf irs_pub926_2009_extract.pdf.txt +2026-10-24T20:59:52Z 41cab3b38db222c01fc2174da86e04fc37bb9fc947d383e0243c9d1b0410925a 5566 irs_pub926_2009_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2010.pdf +# Extract of irs_pub926_2010.pdf (1215096 bytes, sha256 19f9c00ed706e7dad89d0cf021e6984883059a165db8d7a8fbe81a4026814350): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2010.pdf 3 -- irs_pub926_2010_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2010)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:52Z 2ca40cc6946254437aef1751187ceb11ea6349e83466d777ff255f87f99eb242 64929 irs_pub926_2010_extract.pdf +# Text derivative of irs_pub926_2010_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2010_extract.pdf irs_pub926_2010_extract.pdf.txt +2026-10-24T20:59:52Z ce14adb1a923227cc7c71c959cf341c3e8cbb72a235a9b1377c07f6b55804162 5533 irs_pub926_2010_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2011.pdf +# Extract of irs_pub926_2011.pdf (1233471 bytes, sha256 efe71fab0cebfd45a79fef68771ab7fde1d2678b6d1cf8251ea36c66ab523a06): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2011.pdf 3 -- irs_pub926_2011_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2011)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z 09089bfb1cae0f16bc0ceb17f47e568cc14663c02b05fdb153f173080ac14518 75523 irs_pub926_2011_extract.pdf +# Text derivative of irs_pub926_2011_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2011_extract.pdf irs_pub926_2011_extract.pdf.txt +2026-10-24T20:59:53Z 1a58542821457eeaf423efc5647e3a928ff758374067279eb4dd366f5eea14ca 5766 irs_pub926_2011_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2012.pdf +# Extract of irs_pub926_2012.pdf (1200587 bytes, sha256 bb0104e3c3f822ee6edefebf3b6f440436765d24bfc4c39b9ea663e379500216): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2012.pdf 3 -- irs_pub926_2012_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (March 2012)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a1862152650d1b69bb32a0db09029d023c3f188779cd87ab00707960143a2569 76461 irs_pub926_2012_extract.pdf +# Text derivative of irs_pub926_2012_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2012_extract.pdf irs_pub926_2012_extract.pdf.txt +2026-10-24T20:59:53Z 2036593956f386fd1706c86ee23e9b7b7a81b11d024802293ac2f9f159426d25 5428 irs_pub926_2012_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2013.pdf +# Extract of irs_pub926_2013.pdf (1239147 bytes, sha256 5685f2c266a49727afa1453a9c14caa380582c3a4c1c71318abbc6eb9fa4ef7b): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2013.pdf 4 -- irs_pub926_2013_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2013)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z bca4442427f79b163d69c3e5ef2ecb64d5a5f3c38b3655f39afb23e929b3e3bc 101760 irs_pub926_2013_extract.pdf +# Text derivative of irs_pub926_2013_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2013_extract.pdf irs_pub926_2013_extract.pdf.txt +2026-10-24T20:59:53Z 6d2ee134e424c65bd2b8cbb455212ed755c7e55826a8900c74fbe6fdebbabc33 4503 irs_pub926_2013_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2014.pdf +# Extract of irs_pub926_2014.pdf (1237031 bytes, sha256 6e68e5d1f89440eba31bb0ad76a93ec039edec40c0a76758f93c7440d67e1395): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2014.pdf 4 -- irs_pub926_2014_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2014)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a0ad5c79b0e5030b3409c474c3f5f2e9803222e0a38d99bbafc341b17403e477 101463 irs_pub926_2014_extract.pdf +# Text derivative of irs_pub926_2014_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2014_extract.pdf irs_pub926_2014_extract.pdf.txt +2026-10-24T20:59:53Z cb50bd5901691533e54e4091548bdf3317d0ba7cd0596da47d7a03c619deabac 4582 irs_pub926_2014_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2015.pdf +# Extract of irs_pub926_2015.pdf (2242868 bytes, sha256 ab8009488d7b7385b5db87d612a230e35b8a90127d891321e7c0dba80837ebaf): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2015.pdf 4 -- irs_pub926_2015_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2015)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z f69ed6e8b1fe37c592e41bebfe7dd7204304f75066db6efc9fe93beef31c1ecd 103150 irs_pub926_2015_extract.pdf +# Text derivative of irs_pub926_2015_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2015_extract.pdf irs_pub926_2015_extract.pdf.txt +2026-10-24T20:59:53Z fd87212fd691926382b003cee8a59b535e1905d9fc76857a3dd8c9a8ab9dc095 4132 irs_pub926_2015_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2016.pdf +# Extract of irs_pub926_2016.pdf (2243964 bytes, sha256 d2bfd05cee0aff3cf0d9f04a23fd1acc5c096cd584a7b6d57c88adae6dd4b051): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2016.pdf 4 -- irs_pub926_2016_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2016)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a70c65f5dda1dc71cef3cb8f06af541995316e91b236defc982b4219b2ec745e 105975 irs_pub926_2016_extract.pdf +# Text derivative of irs_pub926_2016_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2016_extract.pdf irs_pub926_2016_extract.pdf.txt +2026-10-24T20:59:53Z dc062abf4eab7a7949e08d208d1b358ed5f9cca0cb0cd3d878422571082c2d52 5147 irs_pub926_2016_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2017.pdf +# Extract of irs_pub926_2017.pdf (1458960 bytes, sha256 51c8acee1cf1e68c5293b105ee4dd7e8e91fbe2f5b584c5d530e3e91d7883ba5): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2017.pdf 4 -- irs_pub926_2017_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2017)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z d4a619c00e1ede845f5e9f1bb5305933249ad56a4fe20e40b3e501cff9cea05e 107874 irs_pub926_2017_extract.pdf +# Text derivative of irs_pub926_2017_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2017_extract.pdf irs_pub926_2017_extract.pdf.txt +2026-10-24T20:59:53Z 31417a0848035b3f8d6d5943487bf9678149b3e26873c3c4aa53fd4907a8a150 5815 irs_pub926_2017_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2018.pdf +# Extract of irs_pub926_2018.pdf (1447977 bytes, sha256 0ec94bf3be3a2c42ecfe1bd317b06ca7b9eff42aa884f9dd8264b2f1a9175893): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2018.pdf 4 -- irs_pub926_2018_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2018)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a12ece1b295ca612dc569ffe590bce794fad86704c1344574a9881490aedfb69 111433 irs_pub926_2018_extract.pdf +# Text derivative of irs_pub926_2018_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2018_extract.pdf irs_pub926_2018_extract.pdf.txt +2026-10-24T20:59:53Z a1345c1466820f7f50796271da75d62ba5f7b954fac6baa7c1b358c10f481a6d 6728 irs_pub926_2018_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2019.pdf +# Extract of irs_pub926_2019.pdf (1453978 bytes, sha256 10edd57ad64b445187548b8ba5fb46ff5d4fd28854e64c229d854df07c721eae): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2019.pdf 4 -- irs_pub926_2019_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2019)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 3b5f17f5b94dac397052f9deea3b3d41b8227aef4aa76c8dd36cc7b49026d24d 111534 irs_pub926_2019_extract.pdf +# Text derivative of irs_pub926_2019_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2019_extract.pdf irs_pub926_2019_extract.pdf.txt +2026-10-24T20:59:54Z 83c11bc7e020e1fe213ae7c481460c27276e74fd8d2a7743b8e3fb34c283ee42 6955 irs_pub926_2019_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2020.pdf +# Extract of irs_pub926_2020.pdf (1460561 bytes, sha256 de29f1f1566d7c111fb134985468fb1c2578bcad4cfee10f2b28d02ee3779d2d): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2020.pdf 5 -- irs_pub926_2020_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2020)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z e81a05117fb5b1caea399e2c834112d81b8dea37a18f4f99368dc6012b251f23 127902 irs_pub926_2020_extract.pdf +# Text derivative of irs_pub926_2020_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2020_extract.pdf irs_pub926_2020_extract.pdf.txt +2026-10-24T20:59:54Z b7433258fe6c41a15035d69e4ec588af959f0ab3d224d4edc7048e4e11f4aa9f 6463 irs_pub926_2020_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2021.pdf +# Extract of irs_pub926_2021.pdf (1461397 bytes, sha256 c3a83427f9ee43469fef5037ca508dd2a8feabe903a5a4ad3e81c0cafbdaa164): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2021.pdf 5 -- irs_pub926_2021_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2021)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 6dbc2acd3ae5ff40af4229534e1c04b93dc9481d1637f63ade38e8c990523de0 108572 irs_pub926_2021_extract.pdf +# Text derivative of irs_pub926_2021_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2021_extract.pdf irs_pub926_2021_extract.pdf.txt +2026-10-24T20:59:54Z 546896c37061452c66ea02be0c6c5e8dee75996e9d70b0307f5dbf66ef36ccfb 6205 irs_pub926_2021_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2022.pdf +# Extract of irs_pub926_2022.pdf (1238442 bytes, sha256 f4a28adbfb8e9d64d341cc85995f90f850976b280167a4dfaaef0209d4ca52f0): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2022.pdf 5 -- irs_pub926_2022_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2022)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 1f5cbcd1f4a0ba596f464d05ad5f0ac4ad82dd586a8943fe293ed88cbebe6e2b 105760 irs_pub926_2022_extract.pdf +# Text derivative of irs_pub926_2022_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2022_extract.pdf irs_pub926_2022_extract.pdf.txt +2026-10-24T20:59:54Z 8272c60b64aff7338bddf85e92fe7f635b9dcda4114d5d2c4ae78185a31d10f6 6467 irs_pub926_2022_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2023.pdf +# Extract of irs_pub926_2023.pdf (1232757 bytes, sha256 d90591781aff2490149f001f4a9a9856001c8b2b793a00ba8688eeaed3872235): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2023.pdf 5 -- irs_pub926_2023_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2023)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 48624333ea23d4ff88a9c9e111898b87e3ef05cbf5012ee52a269eb107a2c497 109442 irs_pub926_2023_extract.pdf +# Text derivative of irs_pub926_2023_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2023_extract.pdf irs_pub926_2023_extract.pdf.txt +2026-10-24T20:59:54Z 9adc87ce34136d63edd5ad00613738b07bc92bd418726d5e82d1d07c4f497009 6328 irs_pub926_2023_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2024.pdf +# Extract of irs_pub926_2024.pdf (1244666 bytes, sha256 e0f2397a2d34d661c82e2e3a19012a42ad00387b2bec58aac0b8be8838def2b4): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2024.pdf 5 -- irs_pub926_2024_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2024)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z c0e91427e2459c493a32e7e1ae3baf09ce606064e4401f7af706a1903a939e26 106933 irs_pub926_2024_extract.pdf +# Text derivative of irs_pub926_2024_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2024_extract.pdf irs_pub926_2024_extract.pdf.txt +2026-10-24T20:59:54Z 4b771998ebe13efea40b6b3f74b7bae2cacf26c37c4c82a855d494ec7e2cadb7 6509 irs_pub926_2024_extract.pdf.txt +# URL https://www.irs.gov/pub/irs-prior/p926--2025.pdf +# Extract of irs_pub926_2025.pdf (1250568 bytes, sha256 1e25a16919cb96ef49aa6fef40cd3aa99b5009427bf5cc7067c5127c97ddf2b7): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2025.pdf 5 -- irs_pub926_2025_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2025)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 66ddc0cf13b110001ef129a3efb040b975b5fe4319fec5dbfef6ff226b75bd81 110223 irs_pub926_2025_extract.pdf +# Text derivative of irs_pub926_2025_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2025_extract.pdf irs_pub926_2025_extract.pdf.txt +2026-10-24T20:59:54Z 56d8c0f44521c2a84fcca0ec90a043d919c77a3911b30e9b10ca69945f257699 6276 irs_pub926_2025_extract.pdf.txt +# URL https://www.irs.gov/publications/p926 +2026-10-24T20:59:15Z d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38 287215 irs_pub926_2026.html +# URL https://www.irs.gov/pub/irs-prior/f1040sse--2008.pdf +2026-10-24T21:07:12Z 94ed7b76529ed8270fc7132aa2c68119c9977b29a76049e8c258c02ebea8a9ed 304592 irs_schedule_se_2008.pdf +# URL https://www.irs.gov/pub/irs-prior/f1040sse--2009.pdf +2026-10-24T21:07:12Z 6644ed97cb30866b052ecb11b55701f33736130bc6826ebd32a95230b967edf9 68343 irs_schedule_se_2009.pdf +# 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+2026-10-24T21:17:23Z 06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4 772770 statute_94_pg2263.pdf +# URL https://www.govinfo.gov/content/pkg/STATUTE-97/pdf/STATUTE-97-Pg65.pdf +# Extract of govinfo_statute97_pg65.pdf (18999106 bytes, sha256 eebc09899a9a4f0a02e46ea9175253586f2b4f8e4e8602a97d2f963f0a8b08fb): original PDF pages 1,3,4,5,6,7,8,25,26,27,43,44,45,57,58,59,60,61,62,108; qpdf --deterministic-id --empty --pages govinfo_statute97_pg65.pdf 1,3,4,5,6,7,8,25,26,27,43,44,45,57,58,59,60,61,62,108 -- govinfo_statute97_pg65_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:00:45Z 82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad 3445893 govinfo_statute97_pg65_extract.pdf +# URL https://www.ssa.gov/policy/docs/statcomps/supplement/2025/4b.html +2026-07-27T13:02:54Z c228920ea9d53b1e323e5933b6d9f926e3c9b609d868b549fabc40118554b449 488165 supplement2025_4b.html +# URL https://uscode.house.gov/us/usc/119-120/t26/s3121/ +2026-10-24T21:02:43Z b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405 288683 uscode_119_120_26_3121.html + +# Archived SSA employment coverage thresholds; original SOURCE_BLOCKED retained. +# URL https://www.ssa.gov/OACT/COLA/CovThresh.html +# Archive https://web.archive.org/web/20261013081352id_/https://www.ssa.gov/OACT/COLA/CovThresh.html +# Snapshot UTC 2026-10-13T08:13:52Z +2026-10-24T22:15:15Z 5d970dc1ffc0495496bd122312f73c5831c67544fca2dd6f15da4197a7a70b5d 37375 ssa_oact_cola_covthresh_wayback_20261013081352.html +2026-10-24T22:15:15Z 2937171d715a48ba1388865c4f3c28a8b8cb13b38170349bcc73bb054dea4738 11477 ssa_oact_cola_covthresh_wayback_20261013081352.html.gz diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_code_editions.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_code_editions.txt new file mode 100644 index 00000000..ecbb4fef --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_code_editions.txt @@ -0,0 +1,84 @@ +# CE1c official prior U.S. Code section captures. +# Plain requests; edition labels are not earlier effective-date claims. + +# URL: https://www.govinfo.gov/content/pkg/USCODE-1994-title26/html/USCODE-1994-title26-chap2-sec1402.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 1994, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 1402, "title": 26} +2026-10-25T02:36:09Z 5f11b90bdea54f8a3608469bba60e298805f379c11180dc52c7a714177377f68 114234 uscode_1994_26_1402.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap6-subchapII_2-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 1994, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:09Z c6e61ddfb7f7d16449707bde64476cb7421ec0ad55479e1d62efd91e1d54252b 127466 uscode_1994_42_410.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-1995-title42/html/USCODE-1995-title42-chap6-subchapII_2-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 1995, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:19Z c6b37287a15392d88b96efbc579181c3a64f3dbee7f70e490b4bd4df2d2ccaac 127466 uscode_1995_42_410.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-1997-title42/html/USCODE-1997-title42-chap7-subchapII-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 1997, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:19Z 93939bca4925df02bf9debddebc685c842dbbcbf1ff0e67b05c6ec1f7a0b318a 131092 uscode_1997_42_410.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-1997-title42/html/USCODE-1997-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 1997, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:19Z a88f64af261326670d0051b68368c1798c1f69ced7fd079694d4e92e6b3c8cf9 71041 uscode_1997_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2000-title42/html/USCODE-2000-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2000, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:12Z 624df0c3d2503f3038cb5befe7cc877738e77d18d0814ee9282573a3987d221c 71020 uscode_2000_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2004-title42/html/USCODE-2004-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2004, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:21Z 440cfe2a7fa66bdb0857ae1a8c533a92d943dc472c206ffc9f0ee566a35776d1 73089 uscode_2004_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2006-title42/html/USCODE-2006-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2006, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:13Z f9fa67fb2d85bbe216b90590ce5f5c080aa8448cc08cf78150c681e1510979a8 73089 uscode_2006_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2007-title42/html/USCODE-2007-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2007, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:21Z 701a5797aee86cb6ff994c589f353585d3e04a03e89b919f560f692cd2ff5d6a 73885 uscode_2007_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2008-title26/html/USCODE-2008-title26-subtitleA-chap2-sec1402.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2008, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 1402, "title": 26} +2026-10-25T02:36:23Z b94297ea8dd6abd8a9c4d4d701ce1ea0306e41f4e6858b30fc9d9f0c48ae5213 125397 uscode_2008_26_1402.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2008-title42/html/USCODE-2008-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2008, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:23Z f8e3acf63bf6e865b04693e2ae7ab9c5679889a65619b83a07907b8da2128e46 77593 uscode_2008_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2012-title42/html/USCODE-2012-title42-chap7-subchapII-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2012, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:14Z a11b5f7fbf2827566d7c42ef6a567b2efb8e8e96cf03186ab4f7dd69aacd5bbb 137621 uscode_2012_42_410.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2012-title42/html/USCODE-2012-title42-chap7-subchapII-sec411.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2012, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 411, "title": 42} +2026-10-25T02:36:14Z 3943dbedbfee61b4c2c0f2e2c3e7ab4b880cbc7036d06f94a262ff768d239b0a 78167 uscode_2012_42_411.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2014-title42/html/USCODE-2014-title42-chap7-subchapII-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2014, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:24Z acfa00ffe273f79fe5663919565b8f7819ae97ae437210cdca747d8fa1cdb061 137304 uscode_2014_42_410.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2018-title42/html/USCODE-2018-title42-chap7-subchapII-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2018, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:15Z c4c6208eff6a70577b49d1ba4a2d47b2c976b59a02443d225519211db4a8b0f8 138070 uscode_2018_42_410.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap2-sec1402.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2024, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 1402, "title": 26} +2026-10-25T02:36:18Z 557324ea7bd53515f953997ceaf912a1f161fe9d2daf8084315adc842a800275 128872 uscode_2024_26_1402.html + +# URL: https://www.govinfo.gov/content/pkg/USCODE-2024-title42/html/USCODE-2024-title42-chap7-subchapII-sec410.htm +# Provenance: {"actual_section_heading_verified": true, "citation_scope": "Each row separately identifies section text as printed versus historical amendment-note support; edition label is not an earlier effective-date claim.", "collection": "United States Code", "edition_label": 2024, "format": "official section HTML", "publisher": "U.S. Government Publishing Office", "section": 410, "title": 42} +2026-10-25T02:36:16Z d8618e7d8bbcffae1d81a07cb2890fabaa60f8d274a58c7a5100be19cd94ee15 139768 uscode_2024_42_410.html + +# SOURCE_BLOCKED HTTP 503: https://www.govinfo.gov/metadata/granule/USCODE-2014-title42/USCODE-2014-title42-chap7-subchapII-sec410/mods.xml +# retrieved_at=null; recorded_at=2026-10-25T02:43:23Z (audit time only) +# Plain request returned Please Retry later in15Seconds refresh/challenge page; stopped with no retry or alternate endpoint. +# Exact request/retrieval second was not retained. recorded_at is the UTC audit timestamp, not retrieval time. + +# SOURCE_BLOCKED HTTP 403: https://www.loc.gov/item/uscode1970-028042007/?fo=json +# retrieved_at=null; recorded_at=2026-10-25T02:43:23Z (audit time only) +# Earlier registry_audit plain request refused; no retry, alternate host or attempt to obtain the linked LoC files. +# Earlier agent did not retain exact request/retrieval second. recorded_at is this UTC audit timestamp, not retrieval time. + +# Reused uscode_1994_42_411.html; original capture metadata retained. +# Reused uscode_2024_42_411.html; step6 capture metadata retained. +# Contemporaneous edition labels unavailable:1964,1970,1976,1982,1988. diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_examples.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_examples.txt new file mode 100644 index 00000000..abc2df5f --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_examples.txt @@ -0,0 +1,11 @@ +# CE1c published examples: UTC capture time SHA-256 byte-size file +# Source URLs, provenance and derivative links: sources_ce1c_examples.json. +# URL https://www.irs.gov/pub/irs-prior/p51--2023.pdf +# Extract of ce1c_irs_pub51_2023.pdf (1335168 bytes, sha256 d30a6c09d22673a5a1987ea49278d654858c7ebe2721672b8b9a6713c4d89a65): original PDF pages 10,11,12; qpdf --deterministic-id --empty --pages ce1c_irs_pub51_2023.pdf 10,11,12 -- ce1c_irs_pub51_2023_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 51 (2023)"), made with qpdf from pages 2,3,4 of the extract at fc1d7e04, which gives the same bytes +2026-10-25T02:39:46Z 11287deef144e898a4775403ce4a09d990215cda19c112688a55e3aac9f74f47 175814 ce1c_irs_pub51_2023_extract.pdf +# Text derivative of ce1c_irs_pub51_2023_extract.pdf: pdftotext -f 1 -l 3 -raw ce1c_irs_pub51_2023_extract.pdf ce1c_irs_pub51_2023_extract.pdf.txt +2026-10-25T02:39:46Z 19fc1ab0b98879238f5f84b3453f063b82e07e8bb60b24fb373ed816682979b1 16845 ce1c_irs_pub51_2023_extract.pdf.txt +# URL https://secure.ssa.gov/poms.nsf/lnx/0302101125 +2026-10-25T02:39:46Z d57b74e28228c3cc8982ec57ba0301dd596e3554253d9dc092fb1e67fe9db21b 33721 ce1c_poms_rs_02101125.html +# URL https://secure.ssa.gov/poms.nsf/lnx/1930001334 +2026-10-25T02:39:45Z c3d9b005a13dc329e8cdc459e61665901f13afb6f76adf62cf3c1f2ce2f49c41 35902 ce1c_poms_sl_30001334.html diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_government.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_government.txt new file mode 100644 index 00000000..c46d432a --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_government.txt @@ -0,0 +1,61 @@ +2026-10-25T02:04:36Z 57ff96fd32a3860873d19dbcbb4f910cd059cdddd645d419d482baa39fb61e6c 848159 govinfo_statute88_pg420.pdf +# URL: https://www.govinfo.gov/content/pkg/STATUTE-88/pdf/STATUTE-88-Pg420.pdf +# Provenance: "Official Statutes at Large granule; Public Law 93-368 section 10, 88 Stat. 422." + +2026-10-25T02:04:36Z ccc000bf393ec43dff45d2d48ebcbeb3c547f6cedf03ecc0f2d0752196d3f59b 28795 poms_rs_01802400.html +# URL: https://secure.ssa.gov/poms.nsf/lnx/0301802400 +# Provenance: "SSA POMS RS 01802.400; community-property allocation history and published examples." + +2026-10-25T02:04:36Z 384c025ee347662acf17d7f6f23c36035464aae515886ad0510b34d34362b104 22016 poms_rs_01901300.html +# URL: https://secure.ssa.gov/poms.nsf/lnx/0301901300 +# Provenance: "SSA POMS RS 01901.300; District of Columbia coverage history." + +2026-10-25T02:04:36Z 7e457837fab030bc7dd44aa4e8f527e856d2654e1ace00761bf57ea885c9619b 22059 poms_rs_01901320.html +# URL: https://secure.ssa.gov/apps10/poms.nsf/lnx/0301901320 +# Provenance: "SSA POMS RS 01901.320; American Samoa, Guam and CNMI coverage histories." + +2026-10-25T02:04:37Z e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373 128616 irs_schedule_se_1984.pdf +# URL: https://www.irs.gov/pub/irs-prior/f1040sse--1984.pdf +# Provenance: "IRS Schedule SE for 1984; historical church remuneration and ordinary-income/loss computation." + +2026-10-25T02:04:37Z b87a771e778447dff15cdd51fdc1fddeb6db6c496f6fd642d14b89b3010214cb 4593 irs_schedule_se_1984.pdf.txt +# URL: https://www.irs.gov/pub/irs-prior/f1040sse--1984.pdf +# Provenance: {"derived_from": "irs_schedule_se_1984.pdf", "method": "pdftoppm -r 140 -f 1 -l 1 -png irs_schedule_se_1984.pdf | tesseract stdin stdout (tesseract 5.5.3, leptonica 1.87.0, pdftoppm 26.09.0)", "pdf_pages": [1], "printed_pages": [1], "source_sha256": "e8e1694160b2db5f70dfeec2ba23dc3e39ca784bd560cb59d79f4045f0f2c373", "first_derived": "2026-10-25 as pdftoppm PNG at 140 dpi followed by tesseract stdin/stdout", "regenerated": "2026-10-26: this command reproduces these bytes", "restored": "review round 2, low 7: the only text of a scanned page that se_units_1984_1985 cites"} + +2026-10-25T02:04:37Z db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8 127742 irs_schedule_se_1985.pdf +# URL: https://www.irs.gov/pub/irs-prior/f1040sse--1985.pdf +# Provenance: "IRS Schedule SE for 1985; historical church remuneration and ordinary-income/loss computation." + +2026-10-25T02:04:37Z 3dde3ba3f0d74df032ee2fadc301bbfbebab2c6bb84400a7b920ed9b72d4acfa 4603 irs_schedule_se_1985.pdf.txt +# URL: https://www.irs.gov/pub/irs-prior/f1040sse--1985.pdf +# Provenance: {"derived_from": "irs_schedule_se_1985.pdf", "method": "pdftoppm -r 140 -f 1 -l 1 -png irs_schedule_se_1985.pdf | tesseract stdin stdout (tesseract 5.5.3, leptonica 1.87.0, pdftoppm 26.09.0)", "pdf_pages": [1], "printed_pages": [1], "source_sha256": "db6ef5c6817a4fd6039761ec397235a0e415ffed30d07fb8b9cd82c63ea115f8", "first_derived": "2026-10-25 as pdftoppm PNG at 140 dpi followed by tesseract stdin/stdout", "regenerated": "2026-10-26: this command reproduces these bytes", "restored": "review round 2, low 7: the only text of a scanned page that se_units_1984_1985 cites"} + +# Extract of irs_form1040_instructions_1985.pdf (4293993 bytes, sha256 84839e690f39800618d0994f94aa4ba96b753ca9ffadeb40aea563328518faf5): original PDF pages 1,31; qpdf --deterministic-id --empty --pages irs_form1040_instructions_1985.pdf 1,31 -- irs_form1040_instructions_1985_extract.pdf (qpdf version 12.4.2) +2026-10-25T02:04:37Z ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35 128765 irs_form1040_instructions_1985_extract.pdf +# URL: https://www.irs.gov/pub/irs-prior/i1040--1985.pdf +# Provenance: "IRS Form 1040 instructions for 1985, printed page 31; Schedule SE church-employee instructions for lines 9 and 13." + +2026-10-25T02:04:37Z 55d7184d9d873f93f61d15b3db1e182326fb37d14a561e0cc81937825258be68 8190 irs_form1040_instructions_1985_extract.pdf.txt +# URL: https://www.irs.gov/pub/irs-prior/i1040--1985.pdf +# Provenance: {"derived_from": "irs_form1040_instructions_1985_extract.pdf", "source_sha256": "ba28569636f7718decbf72f234446eeda55224fbdfb1a3a8480a9d8d3daa5b35", "method": "pdftoppm -r 140 -f 2 -l 2 -png irs_form1040_instructions_1985_extract.pdf | tesseract stdin stdout (tesseract 5.5.3, leptonica 1.87.0, pdftoppm 26.09.0)", "pdf_pages": [2], "original_pdf_pages": [31], "printed_pages": [31], "first_derived": "2026-10-25 from original PDF page 31 as pdftoppm PNG at 140 dpi followed by tesseract stdin/stdout, named irs_form1040_instructions_1985.pdf.txt", "regenerated": "2026-10-26: this command, and the same command on original PDF page 31, reproduce these bytes", "restored": "review round 2, low 7: the only text of a scanned page that se_units_1984_1985 cites"} + +2026-10-25T02:04:37Z 40c1e80d320da6d6716b360e6920e4cfe7620d83fe84bf9079611a576b4676b1 69072 uscode_1994_42_411.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap6-subchapII_2-sec411.htm +# Provenance: "Official 1994 United States Code section granule; former church-remuneration text and amendment/effective-date notes." + +2026-10-25T02:04:38Z 260f3fe34bf11da3230021e1a1f558c925e2f0898b687d28ebcb3704b1220d27 83953 uscode_1994_42_409.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-1994-title42/html/USCODE-1994-title42-chap6-subchapII_2-sec409.htm +# Provenance: "Official 1994 United States Code section granule; annual nonprofit remuneration threshold and 1977 amendment/effective-date notes." + +2026-10-25T02:04:38Z ad631036f46c79d2a0de884aa5c30c23ce670f18b3626e0696456292b8957fc8 77847 uscode_2013_42_411.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-2013-title42/html/USCODE-2013-title42-chap7-subchapII-sec411.htm +# Provenance: "Official 2013 United States Code section granule; optional-method lower and upper limits in subsection (k)." + +# Extract of federal_register_1975_07_10.pdf (29449191 bytes, sha256 ff819fb0c478f5aa30d6d8bf204a9b2acf05db59a5f841a2b87ad0eba9cf9d84): original PDF pages 1,13,14; qpdf --deterministic-id --empty --pages federal_register_1975_07_10.pdf 1,13,14 -- federal_register_1975_07_10_extract.pdf (qpdf version 12.4.2) +2026-10-25T02:16:45Z 8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b 630595 federal_register_1975_07_10_extract.pdf +# URL: https://www.govinfo.gov/content/pkg/FR-1975-07-10/pdf/FR-1975-07-10.pdf +# Provenance: "Official Federal Register issue; final20CFR404.1053(c)(5),40FR29071-29072. Current CFR section XML is small but omits the pre1974 rule. No smaller official historical section rendition was located; the full issue is retained as a necessary fallback. Retrieval UTC records completion of the captured-byte write." + +2026-10-25T02:16:45Z 19f470f8c1b4ed0275980faf43446d3819240d6453c6cd7a9e52e0533b200459 16197 federal_register_1975_07_10_extract.pdf.txt +# URL: https://www.govinfo.gov/content/pkg/FR-1975-07-10/pdf/FR-1975-07-10.pdf +# Provenance: {"derived_from": "federal_register_1975_07_10_extract.pdf", "source_sha256": "8770b406f5d6d04c58e18880b8601208e7aa686758195b29c3adbcf7a4a0d60b", "method": "pdftotext -f 2 -l 3 -raw", "pdf_pages": [2, 3], "printed_pages": [29071, 29072], "original_pdf_pages": [13, 14]} diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_modifiers.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_modifiers.txt new file mode 100644 index 00000000..c28466fd --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_modifiers.txt @@ -0,0 +1,32 @@ +2026-10-25T02:37:51Z 3fa2b406dbedd5023e318fd7535e22fa39241cb388dfe58378baba81a859bbcb 78804 uscode_2024_42_411.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-2024-title42/html/USCODE-2024-title42-chap7-subchapII-sec411.htm +# Provenance: "Official 2024 United States Code section; modifiers and amendment/effective-date notes." + +2026-10-25T02:37:51Z 3a126484e15aa01bd376f193754f2fa5f107aeb2da4d25b839b29358d8f0524a 130770 uscode_2024_26_162.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapB-partVI-sec162.htm +# Provenance: "Official 2024 United States Code section; health-insurance deduction and historical notes." + +2026-10-25T02:37:51Z 380698938697f0784a7a7256a8c2688968f633bd9e8c53cef5d0b08686c34772 7551 uscode_2024_26_7873.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap80-subchapC-sec7873.htm +# Provenance: "Official 2024 United States Code section; treaty fishing conditions and retroactive effective date." + +2026-10-25T02:37:51Z 01d4f66dc81614c56bf5ed494102c291003ae116dd00b6b39575c9ceaaf07f19 125312 uscode_2024_42_416.html +# URL: https://www.govinfo.gov/content/pkg/USCODE-2024-title42/html/USCODE-2024-title42-chap7-subchapII-sec416.htm +# Provenance: "Official 2024 United States Code section; retirement age in subsection(l) and amendment history." + +2026-10-25T02:37:51Z ba3b53c4bb5f923a1ea3bad12514d44d3e37a92ab2f090fe4d53b75d6c35e455 12198 cfr_2024_20_4041082.xml +# URL: https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1082.xml +# Provenance: "Official 2024 20 CFR404.1082; rental-income rule, limitations and published examples." + +2026-10-25T02:37:51Z a96ffcb5a7fdc23d6bdfd38239cd15255ccafea3ca3a01fc3753b0df5f5b70a4 359285 govinfo_plaw_111publ240.html +# URL: https://www.govinfo.gov/content/pkg/PLAW-111publ240/html/PLAW-111publ240.htm +# Provenance: "Public Law111-240 section2042; temporary2010 health-insurance deduction for SE-tax NESE." + +# Extract of govinfo_statute79_pg286.pdf (24847693 bytes, sha256 37c1d0e2e136a53ceab72db8df7560187555972ca9071bd2fd67ce1c30274f14): original PDF pages 1,114,115,138; qpdf --deterministic-id --empty --pages govinfo_statute79_pg286.pdf 1,114,115,138 -- govinfo_statute79_pg286_extract.pdf (qpdf version 12.4.2) +2026-10-25T02:37:55Z 183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129 761274 govinfo_statute79_pg286_extract.pdf +# URL: https://www.govinfo.gov/content/pkg/STATUTE-79/pdf/STATUTE-79-Pg286.pdf +# Provenance: "Public Law89-97, Social Security Amendments of1965; section325,79Stat399. Whole-act fallback because official HTML/txt/ocr/text renditions were Page Not Found." + +2026-10-25T02:37:55Z 6def05d2d18afb13c3c67babfa61ca21fec567cb44437b94d41e2de9c7b90d63 3620 govinfo_statute79_pg286_extract.pdf.txt +# URL: https://www.govinfo.gov/content/pkg/STATUTE-79/pdf/STATUTE-79-Pg286.pdf +# Provenance: {"derived_from": "govinfo_statute79_pg286_extract.pdf", "source_sha256": "183e68ee6a0b819c45d0ad855bfe58f59df1988330f7fd360cc4a353cb790129", "method": "pdftotext -f 2 -l 2 -layout", "pdf_pages": [2], "printed_pages": [399], "original_pdf_pages": [114]} diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_other.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_other.txt new file mode 100644 index 00000000..3c24b896 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1c_other.txt @@ -0,0 +1,28 @@ +# CE1c other-family sources: UTC capture time SHA-256 byte-size file +# Source URLs and provenance: sources_ce1c_other.json. +# URL https://www.govinfo.gov/content/pkg/USCODE-2023-title42/html/USCODE-2023-title42-chap7-subchapII-sec410.htm +2026-10-25T02:04:52Z 8b91b3143d3831d60b07df482c542ff44750f907444fa38a3d32b40eda40cea2 139768 ce1c_usc2023_42_410.html +# URL https://www.govinfo.gov/content/pkg/USCODE-2023-title42/html/USCODE-2023-title42-chap7-subchapII-sec411.htm +2026-10-25T02:04:52Z 59d9f7f54e7f6300766143087a91b556916e3f92c9760a547dc67d065fde29e1 78804 ce1c_usc2023_42_411.html +# URL https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleC-chap21-subchapC-sec3121.htm +2026-10-25T02:04:52Z 17bef9602497afdf4c0792de0d89c81f417fee1a71e292f4e7dbc76d380903ab 282259 ce1c_usc2024_26_3121.html +# URL https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleC-chap25-sec3508.htm +2026-10-25T02:04:52Z f248abc5a35357f534c71d20cf055350af6143b6449e78a3e4206adcfb3aedc0 7419 ce1c_usc2024_26_3508.html +# URL https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapA-partI-sec1.htm +2026-10-25T02:04:52Z 725cb94c9ca65ec6258643eda0c5c9c551efdb11dfc1ed3fac103c31d7c5ab7a 276756 ce1c_usc2024_26_1.html +# URL https://www.govinfo.gov/content/pkg/PLAW-104publ188/html/PLAW-104publ188.htm +2026-10-25T02:04:52Z 7243e95f2e782f0249b1f0d4c2d6638c4ce3d5120c4ef93db9678d74adab95db 637962 ce1c_plaw104_188.html +# URL https://www.govinfo.gov/content/pkg/PLAW-113publ295/html/PLAW-113publ295.htm +2026-10-25T02:04:52Z b4adf62c8774ef8b064f086f10264d77b1d5f0425889919067c3c325c2f6718d 230166 ce1c_plaw113_295.html +# URL https://www.govinfo.gov/content/pkg/PLAW-115publ243/html/PLAW-115publ243.htm +2026-10-25T02:04:52Z c2a2f7911a90bae08bf275f788fdaee5a905031aa93ce57fe6161cff156a23a5 6088 ce1c_plaw115_243.html +# URL https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1017.xml +2026-10-25T02:04:52Z 41b51eaac204c8b616ed09b2956c11c60f37bdff8da806564be867ab8838658d 2054 ce1c_cfr2024_20_404_1017.xml +# URL https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1031.xml +2026-10-25T02:04:52Z f808068af55a669085dd0ec4f9159271fe7e54b219a9b804645460e9cb18ca8f 2059 ce1c_cfr2024_20_404_1031.xml +# URL https://www.govinfo.gov/content/pkg/CFR-2024-title20-vol2/xml/CFR-2024-title20-vol2-sec404-1035.xml +2026-10-25T02:04:52Z c65772e3961f9339197539354f7f1d8f1921b1f0cde1d35bc2ee7b7fdbc311be 1706 ce1c_cfr2024_20_404_1035.xml +# URL https://secure.ssa.gov/poms.nsf/lnx/0301901700 +2026-10-25T02:04:52Z b638339d938cbf5187ae86251debb7ee4fb13fd5b66b6ea893fab2db5d24e9df 64891 ce1c_poms_rs_01901700.html +# URL https://secure.ssa.gov/poms.nsf/lnx/0301802232 +2026-10-25T02:04:52Z 7869d2fd505951090e99709f2de4a9e252bd9bacebd21fffea53e46333a6d2ae 24119 ce1c_poms_rs_01802232.html diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1r7.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1r7.txt new file mode 100644 index 00000000..0cc9b441 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_ce1r7.txt @@ -0,0 +1,12 @@ +# CE1 review-round 7 sources: UTC capture time SHA-256 byte-size file +# Source URLs and provenance: sources_ce1r7.json. +# URL https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/xml/CFR-2025-title26-vol17-sec31-3121b7-2.xml +2026-11-03T09:15:49Z ded049f0336603895253575e73a777ba994d11cc6af40295cd095f03dcad56e6 62464 ce1r7_cfr2025_26_31_3121b7_2.xml +# URL https://www.govinfo.gov/content/pkg/CFR-1998-title26-vol14/xml/CFR-1998-title26-vol14-sec31-3121b7-2.xml +2026-11-03T09:08:29Z 4032048e228dedb42ef9450c526cd26fd4af576786318bce9183afb3836121d4 62212 ce1r7_cfr1998_26_31_3121b7_2.xml +# URL https://www.law.cornell.edu/uscode/text/26/1401 +2026-11-03T09:45:43Z 7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f 149436 ce1r7_lii_26_1401.html +# URL https://www.law.cornell.edu/uscode/text/42/433 +2026-11-03T09:47:19Z 0d7b65ddc63aa71455f335fae9bbae1ec6803ad8e141b8d1fb540a4ac9ba8e68 48313 ce1r7_lii_42_433.html +# URL https://www.govinfo.gov/content/pkg/USCODE-1994-title10/html/USCODE-1994-title10-subtitleA-partIV-chap139-sec2360.htm +2026-11-03T10:41:14Z c4ba5b5c30f88ef6845de468a77af72578d6a08feccf558569e4e8f8121844b0 2929 ce1r7_usc1994_10_2360.html diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_government.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_government.txt new file mode 100644 index 00000000..b798d6a3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_government.txt @@ -0,0 +1,15 @@ +2026-10-24T20:58:52Z 375714297f63819fc408cf7110af8bec29fcec7733c1dbc19bab2e48b6062604 28428 poms_sl_50001501.html +2026-10-24T20:58:52Z 5f803c6f2372f1fcb04bc5db9d2d93683004ae8429c19877a7bff797ed5767f8 25125 poms_sl_50001570.html +2026-10-24T20:58:53Z 815e3dd52e2b58cecb666df37cd337c5110d6eca8c4f583188f9edc76f16e12d 57192 poms_rs_01901540.html +2026-10-24T20:58:53Z 51ae4de722370c6eb694b8161574ca0c6c98a056b6fb57a114a0dcd0d26cd6f3 17442 poms_rs_01802064.html +2026-10-24T21:00:42Z 579b14057519ec25f74a6bba5feab6274354122085093c4fe950061a9079d52c 50196 poms_rs_01901340.html +2026-10-24T21:00:42Z d69a4e83bbac40eb02b2d3177b6e5f0337eeceda0d41d0303f4aec737c736a08 17875 poms_rs_01901580.html +2026-10-24T21:00:42Z e8863f3b23419a1ce7b0203a38c0f39e016cb7e71b4e548459b4d03765a4264e 36770 poms_rs_01901600.html +2026-10-24T21:00:42Z d7817351e80aa0f2f463ee661859e333d08ef91868e2fb09dad521ab658bdb6f 22170 poms_rs_01901620.html +2026-10-24T21:00:42Z 0d35cb8951fdab9a240bd0505dc015db87fd5604a1eee56442ea18c51dc17bc9 23473 poms_rs_01901660.html +# Extract of govinfo_statute97_pg65.pdf (18999106 bytes, sha256 eebc09899a9a4f0a02e46ea9175253586f2b4f8e4e8602a97d2f963f0a8b08fb): original PDF pages 1,3,4,5,6,7,8,25,26,27,43,44,45,57,58,59,60,61,62,108; qpdf --deterministic-id --empty --pages govinfo_statute97_pg65.pdf 1,3,4,5,6,7,8,25,26,27,43,44,45,57,58,59,60,61,62,108 -- govinfo_statute97_pg65_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:00:45Z 82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad 3445893 govinfo_statute97_pg65_extract.pdf +2026-10-24T21:02:43Z b1dd2eb2a7bd33fb05465b8f44ff0092cc12b09c26e4ab504b1bc21f286d6405 288683 uscode_119_120_26_3121.html +2026-10-24T21:02:43Z fb7b385a1964f45b627781b6f0491246064bc9c1c41c657e3a6fecaa0ab2622e 65627 poms_nl_00711065.html +2026-10-24T21:02:43Z d56c8ed7d3ac0ba4d1084a0c5b551fe2a152d93d4f14b55e237777e868e44cdd 290689 poms_nl_00902500.html +2026-10-24T21:17:23Z 06b4876899c90768ba2fc5e82fa07b6ed5c8d39335f59fb9716e4d27ccb4c1f4 772770 statute_94_pg2263.pdf diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_other.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_other.txt new file mode 100644 index 00000000..c19b3f96 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_other.txt @@ -0,0 +1,169 @@ +2026-10-24T20:59:14Z 95d4703893b7c0f8efc546edf535d90b6cff6ec3b1aa1f4afe1ba944e1ae71f2 32489 poms_rs_01402020.html +2026-10-24T20:59:14Z afec731c79bccd9e69440d863c6b76c3079b79eee8da1d58f2a647daa5cc49f5 27542 poms_rs_01901200.html +2026-10-24T20:59:14Z 3e91a5b94b9f053a45afbcb34421db1c6d107b6ed0cf1bd4500fd52cb4dc6b07 18532 poms_rs_01402215.html +2026-10-24T20:59:14Z 5d7a5d1a6697cdf8cbf7c9ec60290f034cd4dbfc580fe3611ee0e0f93727a476 26552 poms_rs_01901520.html +2026-10-24T20:59:15Z dee956e739a5e929367157997795f959af097f81f94377e53560b41f1f36e69d 28457 poms_sl_90015501.html +2026-10-24T20:59:15Z d240e04da60ba92488e501f4f11b3e08cdce1fddfa3122deac5d8a08f090c278 42850 poms_sl_30001357.html +2026-10-24T20:59:15Z d52a3a6b5a481a13668586196522e9113f0252fabc61df1d003c95b128d4bd38 287215 irs_pub926_2026.html +2026-10-24T20:59:22Z d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b 194357 lii_42_409.html +2026-10-24T20:59:22Z 9f8e3440e66c41659056c6585d59bc8992e85a26c05f32c64e81484a5ce241b0 377717 lii_42_418.html +2026-10-24T20:59:22Z 8bc190f60363a5498c830bbb29b535be9ee995c940faa86abdf87387d1e04b5f 40647 poms_rs_01901250.html +2026-10-24T20:59:23Z bcd09bd15e01e94ab9d9b46a82c27a3c8e06bd19214350809e0968196ec9252a 53280 poms_rs_01901400.html +2026-10-24T20:59:23Z de0c04135c4b30f85f395607ee4c84700ae70ea6a5620673fef1259fc1e59acf 17974 poms_rs_01402025.html +2026-10-24T20:59:23Z e535abe2282e2e7f6eab472eab2da2df380b201aaaf44454665e23cfd5ceca05 21049 poms_rs_01402216.html +2026-10-24T20:59:23Z 38c8b76c77c244e2cce90090816ca595d6038da04134bff5517ccf3141b4f9f4 624774 irs_pub15_2026.html +# Extract of irs_pub926_2008.pdf (1027949 bytes, sha256 2a7ebda05d5ba33090a3e8af383d65cfd2e9b6cf64d49086e2ca06a7f669f5fc): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2008.pdf 3 -- irs_pub926_2008_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2008)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z fd938fc70f300693efe4bb7d534ff3424db31c5103f6b304c96f31f038658edf 29606 irs_pub926_2008_extract.pdf +# Text derivative of irs_pub926_2008_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2008_extract.pdf irs_pub926_2008_extract.pdf.txt +2026-10-24T20:59:53Z add271906fceb2e9670bfcba833b8385e483c22c34935ea714878230faa2eb29 5784 irs_pub926_2008_extract.pdf.txt +# Extract of irs_pub926_2009.pdf (1209711 bytes, sha256 aae55bd9c28b6fb9bce0d49b018e8e76b940812610dec5dbe0f205a495b29cab): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2009.pdf 3 -- irs_pub926_2009_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2009)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:52Z 8ba2ce6c05d8da685cb66d2499545847a80a099be2a3bba6b7a508f5b89ae245 68154 irs_pub926_2009_extract.pdf +# Text derivative of irs_pub926_2009_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2009_extract.pdf irs_pub926_2009_extract.pdf.txt +2026-10-24T20:59:52Z 41cab3b38db222c01fc2174da86e04fc37bb9fc947d383e0243c9d1b0410925a 5566 irs_pub926_2009_extract.pdf.txt +# Extract of irs_pub926_2010.pdf (1215096 bytes, sha256 19f9c00ed706e7dad89d0cf021e6984883059a165db8d7a8fbe81a4026814350): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2010.pdf 3 -- irs_pub926_2010_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2010)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:52Z 2ca40cc6946254437aef1751187ceb11ea6349e83466d777ff255f87f99eb242 64929 irs_pub926_2010_extract.pdf +# Text derivative of irs_pub926_2010_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2010_extract.pdf irs_pub926_2010_extract.pdf.txt +2026-10-24T20:59:52Z ce14adb1a923227cc7c71c959cf341c3e8cbb72a235a9b1377c07f6b55804162 5533 irs_pub926_2010_extract.pdf.txt +# Extract of irs_pub926_2011.pdf (1233471 bytes, sha256 efe71fab0cebfd45a79fef68771ab7fde1d2678b6d1cf8251ea36c66ab523a06): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2011.pdf 3 -- irs_pub926_2011_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2011)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z 09089bfb1cae0f16bc0ceb17f47e568cc14663c02b05fdb153f173080ac14518 75523 irs_pub926_2011_extract.pdf +# Text derivative of irs_pub926_2011_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2011_extract.pdf irs_pub926_2011_extract.pdf.txt +2026-10-24T20:59:53Z 1a58542821457eeaf423efc5647e3a928ff758374067279eb4dd366f5eea14ca 5766 irs_pub926_2011_extract.pdf.txt +# Extract of irs_pub926_2012.pdf (1200587 bytes, sha256 bb0104e3c3f822ee6edefebf3b6f440436765d24bfc4c39b9ea663e379500216): original PDF pages 3; qpdf --deterministic-id --empty --pages irs_pub926_2012.pdf 3 -- irs_pub926_2012_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (March 2012)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a1862152650d1b69bb32a0db09029d023c3f188779cd87ab00707960143a2569 76461 irs_pub926_2012_extract.pdf +# Text derivative of irs_pub926_2012_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2012_extract.pdf irs_pub926_2012_extract.pdf.txt +2026-10-24T20:59:53Z 2036593956f386fd1706c86ee23e9b7b7a81b11d024802293ac2f9f159426d25 5428 irs_pub926_2012_extract.pdf.txt +# Extract of irs_pub926_2013.pdf (1239147 bytes, sha256 5685f2c266a49727afa1453a9c14caa380582c3a4c1c71318abbc6eb9fa4ef7b): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2013.pdf 4 -- irs_pub926_2013_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2013)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z bca4442427f79b163d69c3e5ef2ecb64d5a5f3c38b3655f39afb23e929b3e3bc 101760 irs_pub926_2013_extract.pdf +# Text derivative of irs_pub926_2013_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2013_extract.pdf irs_pub926_2013_extract.pdf.txt +2026-10-24T20:59:53Z 6d2ee134e424c65bd2b8cbb455212ed755c7e55826a8900c74fbe6fdebbabc33 4503 irs_pub926_2013_extract.pdf.txt +# Extract of irs_pub926_2014.pdf (1237031 bytes, sha256 6e68e5d1f89440eba31bb0ad76a93ec039edec40c0a76758f93c7440d67e1395): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2014.pdf 4 -- irs_pub926_2014_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2014)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a0ad5c79b0e5030b3409c474c3f5f2e9803222e0a38d99bbafc341b17403e477 101463 irs_pub926_2014_extract.pdf +# Text derivative of irs_pub926_2014_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2014_extract.pdf irs_pub926_2014_extract.pdf.txt +2026-10-24T20:59:53Z cb50bd5901691533e54e4091548bdf3317d0ba7cd0596da47d7a03c619deabac 4582 irs_pub926_2014_extract.pdf.txt +# Extract of irs_pub926_2015.pdf (2242868 bytes, sha256 ab8009488d7b7385b5db87d612a230e35b8a90127d891321e7c0dba80837ebaf): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2015.pdf 4 -- irs_pub926_2015_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2015)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z f69ed6e8b1fe37c592e41bebfe7dd7204304f75066db6efc9fe93beef31c1ecd 103150 irs_pub926_2015_extract.pdf +# Text derivative of irs_pub926_2015_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2015_extract.pdf irs_pub926_2015_extract.pdf.txt +2026-10-24T20:59:53Z fd87212fd691926382b003cee8a59b535e1905d9fc76857a3dd8c9a8ab9dc095 4132 irs_pub926_2015_extract.pdf.txt +# Extract of irs_pub926_2016.pdf (2243964 bytes, sha256 d2bfd05cee0aff3cf0d9f04a23fd1acc5c096cd584a7b6d57c88adae6dd4b051): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2016.pdf 4 -- irs_pub926_2016_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2016)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a70c65f5dda1dc71cef3cb8f06af541995316e91b236defc982b4219b2ec745e 105975 irs_pub926_2016_extract.pdf +# Text derivative of irs_pub926_2016_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2016_extract.pdf irs_pub926_2016_extract.pdf.txt +2026-10-24T20:59:53Z dc062abf4eab7a7949e08d208d1b358ed5f9cca0cb0cd3d878422571082c2d52 5147 irs_pub926_2016_extract.pdf.txt +# Extract of irs_pub926_2017.pdf (1458960 bytes, sha256 51c8acee1cf1e68c5293b105ee4dd7e8e91fbe2f5b584c5d530e3e91d7883ba5): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2017.pdf 4 -- irs_pub926_2017_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2017)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z d4a619c00e1ede845f5e9f1bb5305933249ad56a4fe20e40b3e501cff9cea05e 107874 irs_pub926_2017_extract.pdf +# Text derivative of irs_pub926_2017_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2017_extract.pdf irs_pub926_2017_extract.pdf.txt +2026-10-24T20:59:53Z 31417a0848035b3f8d6d5943487bf9678149b3e26873c3c4aa53fd4907a8a150 5815 irs_pub926_2017_extract.pdf.txt +# Extract of irs_pub926_2018.pdf (1447977 bytes, sha256 0ec94bf3be3a2c42ecfe1bd317b06ca7b9eff42aa884f9dd8264b2f1a9175893): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2018.pdf 4 -- irs_pub926_2018_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2018)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:53Z a12ece1b295ca612dc569ffe590bce794fad86704c1344574a9881490aedfb69 111433 irs_pub926_2018_extract.pdf +# Text derivative of irs_pub926_2018_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2018_extract.pdf irs_pub926_2018_extract.pdf.txt +2026-10-24T20:59:53Z a1345c1466820f7f50796271da75d62ba5f7b954fac6baa7c1b358c10f481a6d 6728 irs_pub926_2018_extract.pdf.txt +# Extract of irs_pub926_2019.pdf (1453978 bytes, sha256 10edd57ad64b445187548b8ba5fb46ff5d4fd28854e64c229d854df07c721eae): original PDF pages 4; qpdf --deterministic-id --empty --pages irs_pub926_2019.pdf 4 -- irs_pub926_2019_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2019)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 3b5f17f5b94dac397052f9deea3b3d41b8227aef4aa76c8dd36cc7b49026d24d 111534 irs_pub926_2019_extract.pdf +# Text derivative of irs_pub926_2019_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2019_extract.pdf irs_pub926_2019_extract.pdf.txt +2026-10-24T20:59:54Z 83c11bc7e020e1fe213ae7c481460c27276e74fd8d2a7743b8e3fb34c283ee42 6955 irs_pub926_2019_extract.pdf.txt +# Extract of irs_pub926_2020.pdf (1460561 bytes, sha256 de29f1f1566d7c111fb134985468fb1c2578bcad4cfee10f2b28d02ee3779d2d): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2020.pdf 5 -- irs_pub926_2020_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2020)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z e81a05117fb5b1caea399e2c834112d81b8dea37a18f4f99368dc6012b251f23 127902 irs_pub926_2020_extract.pdf +# Text derivative of irs_pub926_2020_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2020_extract.pdf irs_pub926_2020_extract.pdf.txt +2026-10-24T20:59:54Z b7433258fe6c41a15035d69e4ec588af959f0ab3d224d4edc7048e4e11f4aa9f 6463 irs_pub926_2020_extract.pdf.txt +# Extract of irs_pub926_2021.pdf (1461397 bytes, sha256 c3a83427f9ee43469fef5037ca508dd2a8feabe903a5a4ad3e81c0cafbdaa164): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2021.pdf 5 -- irs_pub926_2021_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2021)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 6dbc2acd3ae5ff40af4229534e1c04b93dc9481d1637f63ade38e8c990523de0 108572 irs_pub926_2021_extract.pdf +# Text derivative of irs_pub926_2021_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2021_extract.pdf irs_pub926_2021_extract.pdf.txt +2026-10-24T20:59:54Z 546896c37061452c66ea02be0c6c5e8dee75996e9d70b0307f5dbf66ef36ccfb 6205 irs_pub926_2021_extract.pdf.txt +# Extract of irs_pub926_2022.pdf (1238442 bytes, sha256 f4a28adbfb8e9d64d341cc85995f90f850976b280167a4dfaaef0209d4ca52f0): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2022.pdf 5 -- irs_pub926_2022_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2022)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 1f5cbcd1f4a0ba596f464d05ad5f0ac4ad82dd586a8943fe293ed88cbebe6e2b 105760 irs_pub926_2022_extract.pdf +# Text derivative of irs_pub926_2022_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2022_extract.pdf irs_pub926_2022_extract.pdf.txt +2026-10-24T20:59:54Z 8272c60b64aff7338bddf85e92fe7f635b9dcda4114d5d2c4ae78185a31d10f6 6467 irs_pub926_2022_extract.pdf.txt +# Extract of irs_pub926_2023.pdf (1232757 bytes, sha256 d90591781aff2490149f001f4a9a9856001c8b2b793a00ba8688eeaed3872235): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2023.pdf 5 -- irs_pub926_2023_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2023)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 48624333ea23d4ff88a9c9e111898b87e3ef05cbf5012ee52a269eb107a2c497 109442 irs_pub926_2023_extract.pdf +# Text derivative of irs_pub926_2023_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2023_extract.pdf irs_pub926_2023_extract.pdf.txt +2026-10-24T20:59:54Z 9adc87ce34136d63edd5ad00613738b07bc92bd418726d5e82d1d07c4f497009 6328 irs_pub926_2023_extract.pdf.txt +# Extract of irs_pub926_2024.pdf (1244666 bytes, sha256 e0f2397a2d34d661c82e2e3a19012a42ad00387b2bec58aac0b8be8838def2b4): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2024.pdf 5 -- irs_pub926_2024_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2024)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z c0e91427e2459c493a32e7e1ae3baf09ce606064e4401f7af706a1903a939e26 106933 irs_pub926_2024_extract.pdf +# Text derivative of irs_pub926_2024_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2024_extract.pdf irs_pub926_2024_extract.pdf.txt +2026-10-24T20:59:54Z 4b771998ebe13efea40b6b3f74b7bae2cacf26c37c4c82a855d494ec7e2cadb7 6509 irs_pub926_2024_extract.pdf.txt +# Extract of irs_pub926_2025.pdf (1250568 bytes, sha256 1e25a16919cb96ef49aa6fef40cd3aa99b5009427bf5cc7067c5127c97ddf2b7): original PDF pages 5; qpdf --deterministic-id --empty --pages irs_pub926_2025.pdf 5 -- irs_pub926_2025_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 926 (2025)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 66ddc0cf13b110001ef129a3efb040b975b5fe4319fec5dbfef6ff226b75bd81 110223 irs_pub926_2025_extract.pdf +# Text derivative of irs_pub926_2025_extract.pdf: pdftotext -f 1 -l 1 -layout irs_pub926_2025_extract.pdf irs_pub926_2025_extract.pdf.txt +2026-10-24T20:59:54Z 56d8c0f44521c2a84fcca0ec90a043d919c77a3911b30e9b10ca69945f257699 6276 irs_pub926_2025_extract.pdf.txt +# Extract of irs_pub15_2017.pdf (2591703 bytes, sha256 5706c73fe2b3dcfe91e68a3d5f5fe681af4a2937b1418c6ef096ec77a8e40742): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2017.pdf 2 -- irs_pub15_2017_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2017)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z bab062fe03bcebd02422d6c7239b2a48f43538a4dc9fa3535d92b0c5500f9377 107593 irs_pub15_2017_extract.pdf +# Text derivative of irs_pub15_2017_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2017_extract.pdf irs_pub15_2017_extract.pdf.txt +2026-10-24T20:59:54Z 40c9905c49b0da385931c14464daa5c4cc9ca998e8d02bfd303f220c1d27ff6c 6216 irs_pub15_2017_extract.pdf.txt +# Extract of irs_pub15_2018.pdf (2564310 bytes, sha256 4bb2974ef8dba02fadd31cac31006475a148d3c8c532570c90ae8aafcc7bf524): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2018.pdf 2 -- irs_pub15_2018_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2018)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z c03ded93b530880a4a309f73b2759945559fc7a00c2d35b1547788130d97fe75 107808 irs_pub15_2018_extract.pdf +# Text derivative of irs_pub15_2018_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2018_extract.pdf irs_pub15_2018_extract.pdf.txt +2026-10-24T20:59:54Z 1afa0c925954355b420c45ffac8d30b19d0d21cc311e533299a847757d45b098 6099 irs_pub15_2018_extract.pdf.txt +# Extract of irs_pub15_2019.pdf (2556525 bytes, sha256 897c1786918b2d8d5ffd195251c021a7b997988662ecd1533e881393636e5e9d): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2019.pdf 2 -- irs_pub15_2019_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2019)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z e1f0d6f5ac322d84e680077260776150e500c8645b4b78f3c7caeeeafbe3d70b 111902 irs_pub15_2019_extract.pdf +# Text derivative of irs_pub15_2019_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2019_extract.pdf irs_pub15_2019_extract.pdf.txt +2026-10-24T20:59:54Z 22db5346ad55ebadaef97f8250560f07122da90f9bab6cae488bda3052fe3674 6408 irs_pub15_2019_extract.pdf.txt +# Extract of irs_pub15_2020.pdf (1703409 bytes, sha256 1ed94e53c28129ba5974b6f336f4cbc5c6f77ea13cbb3e64c9137d5a855dcf03): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2020.pdf 2 -- irs_pub15_2020_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2020)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:54Z 7177912bb900d92a8d04c2fa7b686fb19f7b1262e46cb7fac556d74581a832b9 108974 irs_pub15_2020_extract.pdf +# Text derivative of irs_pub15_2020_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2020_extract.pdf irs_pub15_2020_extract.pdf.txt +2026-10-24T20:59:54Z 25d27289d03c930e0acc6d38fb011db8b56960df781deff957a7c0164ecd23b3 6241 irs_pub15_2020_extract.pdf.txt +# Extract of irs_pub15_2021.pdf (1723694 bytes, sha256 4097d8cfcdd62a0a2d661449c2ad3656f331b32cd5be98542ce87e154cc55577): original PDF pages 2,3; qpdf --deterministic-id --empty --pages irs_pub15_2021.pdf 2,3 -- irs_pub15_2021_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2021)"), made with qpdf from pages 2,3 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 43c4b16bc2dea95ecba5deb70a0fddfe478a67f179ba73c5df3e3484e7ed90a2 147032 irs_pub15_2021_extract.pdf +# Text derivative of irs_pub15_2021_extract.pdf: pdftotext -f 2 -l 2 -raw irs_pub15_2021_extract.pdf irs_pub15_2021_extract.pdf.txt +2026-10-24T20:59:55Z 6e5cbbb41362764a0aed080a231531f4db49fb787a09344d454a81a6d0caaad5 6187 irs_pub15_2021_extract.pdf.txt +# Extract of irs_pub15_2022.pdf (1533264 bytes, sha256 da84afd9ea390ad1f6ed1190530268bdcbb18e2d460d0e35a3fba67b2f076929): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2022.pdf 2 -- irs_pub15_2022_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2022)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 6d95ad1902e63a1a684fbd4e4eb7f419a3c3565c9157353d631d15c6f60db231 108177 irs_pub15_2022_extract.pdf +# Text derivative of irs_pub15_2022_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2022_extract.pdf irs_pub15_2022_extract.pdf.txt +2026-10-24T20:59:55Z c0c185c92d80bfb73c0e738f06a528a5653f461ba04f0b4313c481e47c013647 6364 irs_pub15_2022_extract.pdf.txt +# Extract of irs_pub15_2023.pdf (1568745 bytes, sha256 8a01453e8efa954af1953c35852ff2a19f4375857372d3f262f93541a8b1e6e3): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2023.pdf 2 -- irs_pub15_2023_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2023)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 35738199ff526bd469f4a3f0959a6c83fcfa54d2a2a367e711687a8814826cdc 108554 irs_pub15_2023_extract.pdf +# Text derivative of irs_pub15_2023_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2023_extract.pdf irs_pub15_2023_extract.pdf.txt +2026-10-24T20:59:55Z c784207895ad6d764cedc76827dbe8f39dfcc9d1b7e9d0a88e0338434696eedc 6269 irs_pub15_2023_extract.pdf.txt +# Extract of irs_pub15_2024.pdf (1638730 bytes, sha256 3a15da95e39b24f2b6c61f4abc85298c897f57600c3508f9381fab7180a092e0): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2024.pdf 2 -- irs_pub15_2024_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2024)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z 58e1ab7a8b0231da126e04d6f6ac91fceb0e8af947779196e39b824a6017f72a 108580 irs_pub15_2024_extract.pdf +# Text derivative of irs_pub15_2024_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2024_extract.pdf irs_pub15_2024_extract.pdf.txt +2026-10-24T20:59:55Z 0443885a8c71d0cf2e003f746fec4c73dac969970d77bbf52f3a1baf2665519c 6259 irs_pub15_2024_extract.pdf.txt +# Extract of irs_pub15_2025.pdf (1638723 bytes, sha256 168837bd5f666d8c0a7cd59a1309512c0429974b5b7b982ae781a3b9f925b7a0): original PDF pages 2; qpdf --deterministic-id --empty --pages irs_pub15_2025.pdf 2 -- irs_pub15_2025_extract.pdf (qpdf version 12.4.2); cover dropped (the kept page states the edition, "Publication 15 (2025)"), made with qpdf from page 2 of the extract at fc1d7e04, which gives the same bytes +2026-10-24T20:59:55Z d35d56d54523a69044907c31c222a2c322ce0637f7099b8741b4e6b8235e8078 107909 irs_pub15_2025_extract.pdf +# Text derivative of irs_pub15_2025_extract.pdf: pdftotext -f 1 -l 1 -raw irs_pub15_2025_extract.pdf irs_pub15_2025_extract.pdf.txt +2026-10-24T20:59:55Z 9e0a0e350dd4db5757e8ce84c55364c15de0ce6ee913addf53bb150a317cbbee 6305 irs_pub15_2025_extract.pdf.txt +2026-10-24T21:00:16Z f1a38bd51fd4856cedf573081ecaefcf681de65ba82b76b053937838f877de23 19397 poms_rs_01901120.html +2026-10-24T21:00:16Z fd39ebaca7c1ea96ac0fcf46f92142356eed890b931b0c5957621067f05f6470 20818 poms_rs_01901220.html +2026-10-24T21:00:16Z 24f1218323f2466578378b929dbe015118ccca9b6f881d6d56b4c2c8de62a423 28250 poms_rs_01901720.html +2026-10-24T21:00:17Z fd5012990be30b1d20ba19957d79733c3a3f62119f0c3234d8df951d94bd37d1 35805 poms_rs_01901740.html +2026-10-24T21:00:17Z be443d8357027cd98cbd9556a5dc383b9548fb96e4680786583dbadd2c746c78 19261 poms_rs_01901760.html +2026-10-24T21:00:17Z 95291729040678c2604e901962e85f62b7b33da783e8433bb7f42d017badfcdd 24631 poms_rs_01901170.html +2026-10-24T21:00:17Z 165a4fe4f7696cbd4ea2f50d8ee9d8e52dc9a48b5d707f257a27d53e80be24cf 19146 poms_rs_01901500.html +2026-10-24T21:00:17Z b92564dd650a4166c0018e9c6388c15753d56a1ebb6c03b403b4f1ae68582319 24798 poms_rs_01901280.html +2026-10-24T21:00:17Z f18d8a59469a924b01e3c5d845b12455a0f33512981f828f9dd4d67d0b6f0304 597191 lii_26_3121.html +2026-10-24T21:00:18Z 37004f8f751e3c96c7b9e635a45d5b2352eb5da325d068675f6a9a3141bec630 20746 poms_rs_01802050.html +# Extract of irs_pub15_1999.pdf (330756 bytes, sha256 4fa28e02d794205d866087edea633830c8c0d4e0c32981e06d2bd46ad03df33a): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_1999.pdf 1,28,29 -- irs_pub15_1999_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:23Z 9fa2d996f048e61de369a3aaf5b6680406150dab1c316de430b271fc3b3e1f9a 27133 irs_pub15_1999_extract.pdf +# Text derivative of irs_pub15_1999_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_1999_extract.pdf irs_pub15_1999_extract.pdf.txt +2026-10-24T21:10:23Z 567db43f5217318c5c2e0f77e9f254d0080d43015a49feb18ce5e17f72b25b9f 6613 irs_pub15_1999_extract.pdf.txt +# Extract of irs_pub15_2000.pdf (268671 bytes, sha256 0b260e568bb67a518416ba6bed5cdc9009b98f3ddcd9cbbbecf0fe8cf471c1cf): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2000.pdf 1,28,29 -- irs_pub15_2000_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z c115fe012ceece908670269d510cf8e8c0dddd3e55b99bade0b2da378db6ad0b 24257 irs_pub15_2000_extract.pdf +# Text derivative of irs_pub15_2000_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2000_extract.pdf irs_pub15_2000_extract.pdf.txt +2026-10-24T21:10:24Z 853d76f90de609eb6cb21995999679947a0b67d8967aeeff09df66a57554c320 6613 irs_pub15_2000_extract.pdf.txt +# Extract of irs_pub15_2001.pdf (306074 bytes, sha256 bcca2c54a7b9add4e07a50db85886117d2628439068bc21c30d34e1fead6065e): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2001.pdf 1,28,29 -- irs_pub15_2001_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:23Z 0338771c78f8cfb69dbd78c42d0171540d5175500998e0ea15434d8ce48c03e2 57935 irs_pub15_2001_extract.pdf +# Text derivative of irs_pub15_2001_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2001_extract.pdf irs_pub15_2001_extract.pdf.txt +2026-10-24T21:10:23Z 6c36301769b19ad611103de9cb0efa4421be603b46ae4a8b5395e8e15374cabb 6613 irs_pub15_2001_extract.pdf.txt +# Extract of irs_pub15_2002.pdf (347242 bytes, sha256 de232610a85d471a8a6a8bc36ddb763cd8f4308a0b6a14ee19637867a1ef3cf8): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2002.pdf 1,28,29 -- irs_pub15_2002_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z a93c4130173a9cde2e19f65ae00295a763e24c40428f72ea7cd9eb091f82f3cc 70380 irs_pub15_2002_extract.pdf +# Text derivative of irs_pub15_2002_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2002_extract.pdf irs_pub15_2002_extract.pdf.txt +2026-10-24T21:10:24Z 9b05424522465970312b013c26cb32c1d7493567a254b579a07f5d5ef23fcd9b 7059 irs_pub15_2002_extract.pdf.txt +# Extract of irs_pub15_2003.pdf (352386 bytes, sha256 dc10b5026ca0f8cdf677ebcc4078fd9de608585fb4792c57124cbecd622e04aa): original PDF pages 1,28,29; qpdf --deterministic-id --empty --pages irs_pub15_2003.pdf 1,28,29 -- irs_pub15_2003_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:25Z 5688e10f4059a6e74c02d1d3076b72ede2f083ef45a50d33d994dce4f08aac64 74347 irs_pub15_2003_extract.pdf +# Text derivative of irs_pub15_2003_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2003_extract.pdf irs_pub15_2003_extract.pdf.txt +2026-10-24T21:10:25Z 2cd9202cdd1e8b95b69dc4a0048dd7f967e3d940b5ecad9de61757eff1b58103 6999 irs_pub15_2003_extract.pdf.txt +# Extract of irs_pub15_2004.pdf (345783 bytes, sha256 885d1e0ea9ca9057266067c148db6ea065dfc1591de3a3b22cfaa92bf8231161): original PDF pages 1,29,30; qpdf --deterministic-id --empty --pages irs_pub15_2004.pdf 1,29,30 -- irs_pub15_2004_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z dc31e090705615ece54f77dff632fa9959503fcb585bdf04a45a88c3bfd90f8c 67623 irs_pub15_2004_extract.pdf +# Text derivative of irs_pub15_2004_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2004_extract.pdf irs_pub15_2004_extract.pdf.txt +2026-10-24T21:10:24Z 7e83b1e9a1244fa825ee64f2ef4669411387173e5728be2300ca7b6efd2d26c1 6920 irs_pub15_2004_extract.pdf.txt +# Extract of irs_pub15_2005.pdf (382065 bytes, sha256 6f3867d20acd1c0fff2323026c66c47e0e13c8815460eb0f71bd5a169fc67401): original PDF pages 1,30,31; qpdf --deterministic-id --empty --pages irs_pub15_2005.pdf 1,30,31 -- irs_pub15_2005_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z be4e7cc3dfdddef9549194b758e66ca5c57d29ef51df4eac89f2666cddee6ca1 71169 irs_pub15_2005_extract.pdf +# Text derivative of irs_pub15_2005_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2005_extract.pdf irs_pub15_2005_extract.pdf.txt +2026-10-24T21:10:24Z bfaeab881289b93ef9f491c42434a6afa461bd3545b9c1d9cf080c6ade985b39 6999 irs_pub15_2005_extract.pdf.txt +# Extract of irs_pub15_2006.pdf (501972 bytes, sha256 7b807cecffec8425c49b297a205236f69a927ca4041b986572c9d2dde5743c66): original PDF pages 1,30,31; qpdf --deterministic-id --empty --pages irs_pub15_2006.pdf 1,30,31 -- irs_pub15_2006_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:24Z 30286226480459c07473f40acf4fef87186c155484ac9e6046568c793221f1e2 187426 irs_pub15_2006_extract.pdf +# Text derivative of irs_pub15_2006_extract.pdf: pdftotext -f 3 -l 3 -layout irs_pub15_2006_extract.pdf irs_pub15_2006_extract.pdf.txt +2026-10-24T21:10:24Z 23dbc413d17fafba7b21e6f82bd7eaecba0747e9e14ffd5fd544d8c1e17e007e 6922 irs_pub15_2006_extract.pdf.txt +# Extract of irs_pub15_2007.pdf (393386 bytes, sha256 d56262a59664f59649c5ea28db568d4e9a14706adae0923aa7bcb14ae364c670): original PDF pages 1,30,31,32; qpdf --deterministic-id --empty --pages irs_pub15_2007.pdf 1,30,31,32 -- irs_pub15_2007_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:10:25Z 525e5194ee1afbc5657064425cd27f23ea8763cc57b40aec69d2633f8dad393d 75159 irs_pub15_2007_extract.pdf +# Text derivative of irs_pub15_2007_extract.pdf: pdftotext -f 4 -l 4 -layout irs_pub15_2007_extract.pdf irs_pub15_2007_extract.pdf.txt +2026-10-24T21:10:25Z 7218adc4f2472810feca385128528c95498eb5b8f666bc5c90b29305b1fc64cb 6883 irs_pub15_2007_extract.pdf.txt +2026-10-24T21:16:47Z 886e790806303e6a098f80cc580eb9685b7bb817aa4bc5764955034146bb3561 26235 poms_rs_01402230.html diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r1_other.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r1_other.txt new file mode 100644 index 00000000..8c38ec9b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r1_other.txt @@ -0,0 +1,3 @@ +# CE1 review round 1 other/government captures: UTC SHA-256 bytes file +# URL https://www.govinfo.gov/content/pkg/USCODE-2024-title5/html/USCODE-2024-title5-partIII-subpartG-chap83-subchapIII-sec8331.htm +2026-10-25T19:46:26Z e8ff0f00cf32737b94c7c83a618d872580568cb78e214b1516cae1566aacd9cc 229944 ce1r1_usc2024_5_8331.html diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r1_se.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r1_se.txt new file mode 100644 index 00000000..94400bb0 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r1_se.txt @@ -0,0 +1,5 @@ +# CE1 round-1 self-employment primary-source captures. +# URL: https://www.law.cornell.edu/uscode/text/26/761 +2026-10-25T18:55:30.981408Z 4dca1c604de8d06f0c4a469a9f66f1014c266f743840600108012c3332b156d5 50713 lii_26_761_r1.html +# URL: https://www.govinfo.gov/content/pkg/CFR-1996-title20-vol2/html/CFR-1996-title20-vol2-sec404-1082.htm +2026-10-25T19:45:53.218891Z d94d2fffaad7794d984209fb5ab005b41886ccda8efdcfe35d711073905d0c26 11046 cfr_1996_20_4041082_r1.txt diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r2_other.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r2_other.txt new file mode 100644 index 00000000..22da81f4 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r2_other.txt @@ -0,0 +1,7 @@ +# CE1 round-2 other-family primary-source captures. +# URL https://www.govinfo.gov/content/pkg/STATUTE-102/pdf/STATUTE-102-Pg3342.pdf +# Extract of govinfo_statute102_pg3342.pdf (75705438 bytes, sha256 e8a5ee6e337e668f3eaec1389f54616f7a112eed0521a1d2d1f02a373f586d5a): original PDF pages 1,8,9,10,11,252,471; qpdf --deterministic-id --empty --pages govinfo_statute102_pg3342.pdf 1,8,9,10,11,252,471 -- govinfo_statute102_pg3342_extract.pdf (qpdf version 12.4.2) +2026-10-26T13:18:26Z ba1e63a2fe62ec2fcbb3e57dff3da5b599fc85d87a50d8c3d6854f2d3f4aa2dd 1115690 govinfo_statute102_pg3342_extract.pdf +# Text derivative of govinfo_statute102_pg3342_extract.pdf: pdftotext -f 2 -l 6 -layout govinfo_statute102_pg3342_extract.pdf govinfo_statute102_pg3342_extract.pdf.txt +2026-10-26T13:18:26Z 87fa18733770e9852c7f2cd600d38c6bdd9b158e6e9287a75f0f85fb7ab4d7b6 17922 govinfo_statute102_pg3342_extract.pdf.txt +# Provenance: {"derived_from": "govinfo_statute102_pg3342_extract.pdf", "source_sha256": "ba1e63a2fe62ec2fcbb3e57dff3da5b599fc85d87a50d8c3d6854f2d3f4aa2dd", "method": "pdftotext -f 2 -l 6 -layout", "pdf_pages": [2, 3, 4, 5, 6], "original_pdf_pages": [8, 9, 10, 11, 252], "printed_pages": ["3349", "3350", "3351", "3352", "3593"]} diff --git a/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r2_se.txt b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r2_se.txt new file mode 100644 index 00000000..a7b8e562 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/capture_manifest_r2_se.txt @@ -0,0 +1,7 @@ +# CE1 round-2 self-employment primary-source captures. +# URL https://www.govinfo.gov/content/pkg/STATUTE-101/pdf/STATUTE-101-Pg1330.pdf +# Extract of govinfo_statute101_pg1330.pdf (76350791 bytes, sha256 d6db9b3e2cf96a864a10ac36a816ad3cdfcf2322a72452b19cef86c94563f759): original PDF pages 1,284,295,296,297,473; qpdf --deterministic-id --empty --pages govinfo_statute101_pg1330.pdf 1,284,295,296,297,473 -- govinfo_statute101_pg1330_extract.pdf (qpdf version 12.4.2) +2026-10-26T07:22:15Z b1f5bc5fcbaa0791d3f1f033b00e85d7d35930c594738a3bc3e0b7ef9f0ac9d1 968516 govinfo_statute101_pg1330_extract.pdf +# Text derivative of govinfo_statute101_pg1330_extract.pdf: pdftotext -f 4 -l 5 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2cc221fe71fed3acd4dd40d42d83625d8d7dec024fbabccd6eb355c94d206f85 20488 poms_rs_01804001.html +2026-10-24T20:59:37Z 46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89 23066 poms_rs_02505055.html +2026-10-24T20:59:37Z cf33240a5532ef036077fffd9c3933dbd5b68d59f7a1525fb89e88e069d07ccb 17256 poms_rs_01803001.html +2026-10-24T20:59:37Z 2444fa6cb6ed6a569682989cfd6ca4238984e0c24c0cb72e63bf039c33b01f82 361352 irs_p517_2025.html +2026-10-24T20:59:37Z 05bc2b3e1dfca65d8c6fc6d652af4fa3736e953c6575d6e9f82590484677d347 80290 irs_schedule_se_2025.pdf +# Extract of govinfo_statute81_pg821.pdf (21021449 bytes, sha256 cf9e4671ce31f72d02b306a1a0c76341423f564ebad9905556cc4396372b56a7): original PDF pages 1,20,21,22,115; qpdf --deterministic-id --empty --pages govinfo_statute81_pg821.pdf 1,20,21,22,115 -- govinfo_statute81_pg821_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:00:52Z f41170ec21af82e6313e9cc8038e12c6ed5e3875983fbea62a5f61d94407620f 975404 govinfo_statute81_pg821_extract.pdf +# Extract of govinfo_statute86_pg1329.pdf (31269765 bytes, sha256 dc7b68bf5b573afb2623f7337021f3c44bd15acc9c44ad626ac5675da0a87126): original PDF pages 1,25,26,27,28,29,31,32,38,165; qpdf --deterministic-id --empty --pages govinfo_statute86_pg1329.pdf 1,25,26,27,28,29,31,32,38,165 -- govinfo_statute86_pg1329_extract.pdf (qpdf version 12.4.2) +2026-10-24T21:00:53Z 5f1b43cd6b8560c81bade01a962bccebd89c69a3312c20be317ed4a9ff5091d0 1899665 govinfo_statute86_pg1329_extract.pdf +2026-10-24T21:00:53Z 746364a9dbe3c128bca49c52fef1badb5a747ab8b823576e6cd04184a4d4681f 20580 poms_rm_03846035.html +2026-10-24T21:00:53Z f639b7a6b81ea22d386130dac53d5a7cccba84fbf54ae6442568cd17eaa9a16d 153456 irs_schedule_se_2011.pdf +2026-10-24T21:00:53Z 99ea6d8a7252dd83b070a61fc1668f5b2db3a269bd740437443fab0c1731553f 156371 irs_schedule_se_2012.pdf +2026-10-24T21:04:25Z ef8afe38331709b08516fd15a8e19f72ef11b0e93230b2811999249ddb5edadf 16794 poms_rs_01803170.html +2026-10-24T21:04:25Z 3ca7c4bdf902230ab179dd06023ed195130d499f89721e97e2260e2c7a72eb74 22312 poms_rs_01803180.html +2026-10-24T21:07:12Z 94ed7b76529ed8270fc7132aa2c68119c9977b29a76049e8c258c02ebea8a9ed 304592 irs_schedule_se_2008.pdf +2026-10-24T21:07:12Z 6644ed97cb30866b052ecb11b55701f33736130bc6826ebd32a95230b967edf9 68343 irs_schedule_se_2009.pdf +2026-10-24T21:07:12Z e9984e568e0ade3b2ea4ecd93d01db85c5a0c14ffb3915f8f749d1cd45114a36 102126 irs_schedule_se_2010.pdf +2026-10-24T21:07:12Z 4b412967e1b73d4ff7e0dcd779a4ee577b87eb0f1468e14772d13f8107a97882 163025 irs_schedule_se_2013.pdf +2026-10-24T21:07:12Z 763f68df5cec68e44742ee693207fd241c335b571f57f87b3096dcc817204d85 155524 irs_schedule_se_2014.pdf +2026-10-24T21:07:12Z 18d156b748768daa20917a5c8916f704319084c32200c386d95febcbaeb655ce 156715 irs_schedule_se_2015.pdf +2026-10-24T21:07:26Z a37053ca569e98cb2647a836844949bf06171018f797d68e4e60aca5143b4bed 164730 irs_schedule_se_2016.pdf +2026-10-24T21:07:26Z aefe3565f69e47ccea2beaca0822a0c3cbd3b83bc9c48f326c4c54369fe24180 158667 irs_schedule_se_2017.pdf +2026-10-24T21:07:26Z d9252d7f7d8202a341204f79c19a3238cbbf2e917173d1c72133f47f987d7eb7 160135 irs_schedule_se_2018.pdf +2026-10-24T21:07:26Z 79cf20b576733e8e994e37300b81c217e49f600452bebda989d60ad34ce95b38 94606 irs_schedule_se_2019.pdf +2026-10-24T21:07:26Z 60a44d23087c4631d27f8114f65297ce11994446fe1e4d97e717554bc5c51186 81272 irs_schedule_se_2020.pdf +2026-10-24T21:07:26Z 474ef0024350fcc7aa2d2c879b28f362e6fdc11e41ef9ea3fba9e6f51ee01e51 74722 irs_schedule_se_2021.pdf +2026-10-24T21:07:29Z 60900671b35f6076b3dd6b24ede232d7e40da1c4dc4eaac49f84257d3a4dc269 74178 irs_schedule_se_2022.pdf +2026-10-24T21:07:29Z ae11beaaedd525f47155e1692c7f7e5386c912c334912978f5f87507dcdc0b30 79915 irs_schedule_se_2023.pdf +2026-10-24T21:07:29Z ac8ba97e554b67275d0e888d709e0ecadc9b45634c52cd934fa9bdcfd15179b0 80296 irs_schedule_se_2024.pdf +2026-10-24T21:07:40Z d9a8612665583247a420061f3fec18164f0987013faf28a319bdec3143254d35 166935 govinfo_plaw_108publ203.html +2026-10-24T21:07:42Z b6506e3fd2e807812f6e3ff0570473c4e3f5032fc6e870b78d782fe45d130a64 43627 poms_rs_00301250.html +2026-10-24T21:09:12Z 2dc803f32773ee70e257a7de9a04ccdd04018f55d42078b93bec198bcd832cd3 113691 lii_42_413.html +2026-10-24T21:18:20Z 35aa585a511a9ef6c51dcbacdeb91fd58fff59d8ada34cc165f1aae1140f85af 202238 lii_26_1402.html diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1017.xml b/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1017.xml new file mode 100644 index 00000000..3aa02933 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1017.xml @@ -0,0 +1,32 @@ + + + + + 20 + Employees' Benefits + 2 + 2024-04-01 + 2024-04-01 + false + Sharefarmers. + 404.1017 + Section 404.1017 + + Employees' Benefits + SOCIAL SECURITY ADMINISTRATION + FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) + Employment, Wages, Self-Employment, and Self-Employment Income + Work Excluded from Employment + + +
+ § 404.1017 + Sharefarmers. +

(a) If you are a sharefarmer, your services are not covered as employment, but as self-employment.

+

(b) You are a sharefarmer if you have an arrangement with the owner or tenant of the land and the arrangement provides for all of the following:

+

(1) You will produce agricultural or horticultural commodities on the land.

+

(2) The commodities you produce or the income from their sale will be divided between you and the person with whom you have the agreement.

+

(3) The amount of your share depends on the amount of commodities you produce.

+

(c) If under your agreement you are to receive a specific rate of pay, a fixed sum of money or a specific amount of the commodities not based on your production, you are not a sharefarmer for social security purposes.

+
+ diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1031.xml b/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1031.xml new file mode 100644 index 00000000..6d97581f --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1031.xml @@ -0,0 +1,32 @@ + + + + + 20 + Employees' Benefits + 2 + 2024-04-01 + 2024-04-01 + false + Fishing. + 404.1031 + Section 404.1031 + + Employees' Benefits + SOCIAL SECURITY ADMINISTRATION + FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) + Employment, Wages, Self-Employment, and Self-Employment Income + Work Excluded from Employment + + +
+ § 404.1031 + Fishing. +

(a) If you work on a boat engaged in catching fish or other forms of aquatic animal life, your work is not employment if you have an arrangement with the owner or operator of the boat which provides for all of the following:

+

(1) You do not receive any cash pay (other than as provided in paragraph (a)(2) of this section).

+

(2) You receive a share of the catch or a share of the proceeds from the sale of the catch.

+

(3) The amount of your share depends on the size of the catch.

+

(4) The operating crew of the boat (or each boat from which you receive a share if the fishing operation involves more than one boat) is normally made up of fewer than 10 individuals.

+

(b) Work excluded from employment under this section is considered to be self-employment (§ 404.1068(e)).

+
+ diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1035.xml b/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1035.xml new file mode 100644 index 00000000..92cdacfa --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_cfr2024_20_404_1035.xml @@ -0,0 +1,27 @@ + + + + + 20 + Employees' Benefits + 2 + 2024-04-01 + 2024-04-01 + false + Work for a communist organization. + 404.1035 + Section 404.1035 + + Employees' Benefits + SOCIAL SECURITY ADMINISTRATION + FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) + Employment, Wages, Self-Employment, and Self-Employment Income + Work Excluded from Employment + + +
+ § 404.1035 + Work for a communist organization. +

If you work as an employee of an organization which is registered, or which is required by a final order of the Subversive Activities Control Board to register under the Internal Security Act of 1950 as a communist action, communist-front, or communist-infiltrated organization, your work is excluded from employment. The exclusion is effective with the calendar year in which the organization is registered or the final order is in effect.

+
+ diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_irs_pub51_2023_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/ce1c_irs_pub51_2023_extract.pdf new file mode 100644 index 00000000..9a7adee6 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/ce1c_irs_pub51_2023_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_irs_pub51_2023_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/ce1c_irs_pub51_2023_extract.pdf.txt new file mode 100644 index 00000000..7ef1ce33 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_irs_pub51_2023_extract.pdf.txt @@ -0,0 +1,335 @@ +or Schedule F (Form 1040) as sole proprietors. Each +spouse must also file a separate Schedule SE (Form +1040) to pay self-employment taxes, as applicable. +Spouses using the qualified joint venture rules are trea- +ted as sole proprietors for federal tax purposes and gener- +ally don't need an EIN. If employment taxes are owed by +the qualified joint venture, either spouse may report and +pay the employment taxes due on the wages paid to the +employees using the EIN of that spouse's sole proprietor- +ship. Generally, filing as a qualified joint venture won't in- +crease the spouses' total tax owed on the joint income tax +return. However, it gives each spouse credit for social se- +curity earnings on which retirement benefits are based +and for Medicare coverage without filing a partnership re- +turn. +Note. If your spouse is your employee, not your part- +ner, you must withhold and pay federal income, social se- +curity, and Medicare taxes for them. However, the wages +aren’t subject to FUTA tax. +For more information on qualified joint ventures, go to +IRS.gov/QJV. +Exception—Community income. If you and your +spouse wholly own an unincorporated business as com- +munity property under the community property laws of a +state, foreign country, or U.S. possession, you can treat +the business either as a sole proprietorship (of the spouse +who carried on the business) or a partnership. You may +still make an election to be taxed as a qualified joint ven- +ture instead of a partnership. See Exception—Qualified +joint venture, earlier in this section. +3. Wages and Other +Compensation +Cash wages that you pay to employees for farmwork are +generally subject to social security tax and Medicare tax. +You may also be required to withhold, deposit, and report +Additional Medicare Tax. See section 4 for more informa- +tion. If the wages are subject to social security and Medi- +care taxes, they’re also subject to federal income tax with- +holding. You’re liable for the payment of these taxes to the +federal government whether or not you collect them from +your employees. If, for example, you withhold less than +the correct tax from an employee's wages, you’re still lia- +ble for the full amount. You may also be liable for FUTA +tax, which isn't withheld by you or paid by the employee. +FUTA tax is discussed in section 10. Cash wages include +checks, money orders, and any kind of money or cash. +For more information on what payments are considered +taxable wages, see Pub. 15. +Noncash wages (including commodity wages). Non- +cash wages include food, lodging, clothing, transportation +passes, farm products, or other goods or commodities. +Noncash wages paid to farmworkers, including commod- +ity wages, aren't subject to social security taxes, Medicare +taxes, or federal income tax withholding. However, you +and your employee can agree to have federal income tax +withheld on noncash wages. +Noncash wages, including commodity wages, are trea- +ted as cash wages if the substance of the transaction is a +cash payment. Noncash wages treated as cash wages +are subject to social security taxes, Medicare taxes, and +federal income tax withholding. +Report the value of noncash wages in box 1 of Form +W-2 together with cash wages. Noncash wages for farm- +work are subject to federal income tax unless a specific +exclusion applies. Don't show noncash wages in box 3 or +5 of Form W-2 (unless the substance of the transaction is +a cash payment and they’re being treated as cash wa- +ges). +Other compensation. Pubs. 15-A and 15-B discuss +other forms of compensation that may be taxable. +Family members. Generally, the wages that you pay to +family members who are your employees are subject to +social security and Medicare taxes, federal income tax +withholding, and FUTA tax. However, certain exemptions +may apply for your child, spouse, or parent. See the table, +How Do Employment Taxes Apply to Farmwork, in +section 12. +Household employees. The wages of an employee who +performs household services, such as a maid, babysitter, +gardener, or cook, in your home aren't subject to social +security and Medicare taxes if you pay that employee +cash wages of less than $2,600 in 2023. +Social security and Medicare taxes don't apply to cash +wages for housework in your private home if it was done +by your spouse or your child under age 21. Nor do the +taxes apply to housework done by your parent unless: +• You have a child (including an adopted child or step- +child) living in your home who is under age 18 or has a +physical or mental condition that requires care by an +adult for at least 4 continuous weeks in the calendar +quarter services were performed; and +• You’re a widow or widower, or divorced and not re- +married, or have a spouse in the home who, because +of a physical or mental condition, can't care for your +child for at least 4 continuous weeks in the calendar +quarter services were performed. +For more information, see Pub. 926. +Wages for household work are generally not a de- +ductible farm expense. See Nondeductible Pay in +chapter 4 of Pub. 225 for more information. +Share farmers. You don't have to withhold or pay social +security and Medicare taxes on amounts paid to share +farmers under share-farming arrangements. +Compensation paid to H-2A visa holders. Report +compensation of $600 or more paid to foreign agricultural +workers who entered the country on H-2A visas in box 1 of +Form W-2 but don't report it as social security wages +(box 3) or Medicare wages (box 5) on Form W-2 because +compensation paid to H-2A workers for agricultural labor +CAUTION +! +Page 10 Publication 51 (2023) performed in connection with this visa isn't subject to so- +cial security and Medicare taxes. On Form W-2, don't +check box 13 (Statutory employee), as H-2A workers +aren't statutory employees. +An employer isn't required to withhold federal income +tax from compensation paid to an H-2A worker for agricul- +tural labor performed in connection with this visa but may +withhold if the worker asks for withholding and the em- +ployer agrees. In that case, the worker must give the em- +ployer a completed Form W-4. Federal income tax with- +held should be reported in box 2 of Form W-2. +These reporting rules apply when the H-2A worker pro- +vides their TIN to the employer. If the H-2A worker doesn't +provide a TIN and the total annual wages to the H-2A +worker are at least $600, the employer is required to +backup withhold. See the Instructions for Forms +1099-MISC and 1099-NEC and the Instructions for Form +945. +For more information on foreign agricultural workers on +H-2A visas, go to IRS.gov/H2A. +4. Social Security and +Medicare Taxes +Generally, you must withhold social security and Medicare +taxes on all cash wage payments that you make to your +employees. You may also be required to withhold Addi- +tional Medicare Tax. For more information, see Additional +Medicare Tax withholding, later. +The $150 Test or the $2,500 Test +All cash wages that you pay to an employee during the +year for farmwork are subject to social security and Medi- +care taxes and federal income tax withholding if either of +the two tests below is met. +• You pay cash wages to an employee of $150 or more +in a year for farmwork (count all cash wages paid on a +time, piecework, or other basis). The $150 test applies +separately to each farmworker that you employ. If you +employ a family of workers, each member is treated +separately. Don't count wages paid by other employ- +ers. +• The total that you pay for farmwork (cash and non- +cash) to all your employees is $2,500 or more during +the year. +Exceptions. Annual cash wages of less than $150 you +pay to a seasonal farmworker aren't subject to social se- +curity and Medicare taxes, or federal income tax withhold- +ing, even if you pay $2,500 or more to all your farmwork- +ers. However, these wages count toward the $2,500 test +for determining whether other farmworkers' wages are +subject to social security and Medicare taxes. +A seasonal farmworker is a worker who: +• Is employed in agriculture as a hand-harvest laborer, +• Is paid piece rates in an operation that is usually paid +on a piece-rate basis in the region of employment, +• Commutes daily from their permanent home to the +farm, and +• Had been employed in agriculture less than 13 weeks +in the preceding calendar year. +Social Security and Medicare Tax +Withholding +The tax rate for social security is 6.2% (amount withheld) +each for the employer and employee (12.4% total). The +social security wage base limit is $160,200. The tax rate +for Medicare is 1.45% (amount withheld) each for the em- +ployee and employer (2.9% total). There is no wage base +limit for Medicare tax; all covered wages are subject to +Medicare tax. +Social security and Medicare taxes apply to most pay- +ments of sick pay, including payments made by third par- +ties such as insurance companies. For details, see sec- +tion 6 of Pub. 15-A. +Qualified sick leave wages and qualified family +leave wages for leave taken after March 31, 2020, +and before April 1, 2021, aren't subject to the em- +ployer share of social security tax; therefore, the tax rate +on these wages is 6.2%. Qualified sick leave wages and +qualified family leave wages for leave taken after March +31, 2021, and before October 1, 2021, are subject to both +the employer share (6.2%) and employee share (6.2%) of +social security tax (12.4% total). +For purposes of this publication, all references to +“sick pay” mean ordinary sick pay, not “qualified +sick leave wages” under the FFCRA, as amended +by the COVID-related Tax Relief Act of 2020, and the +ARP. +Additional Medicare Tax withholding. In addition to +withholding Medicare tax at 1.45%, you must withhold a +0.9% Additional Medicare Tax from wages you pay to an +employee in excess of $200,000 in a calendar year. +You’re required to begin withholding Additional Medicare +Tax in the pay period in which you pay wages in excess of +$200,000 to an employee and continue to withhold it each +pay period until the end of the calendar year. Additional +Medicare Tax is only imposed on the employee. There is +no employer share of Additional Medicare Tax. All wages +that are subject to Medicare tax are subject to Additional +Medicare Tax withholding if paid in excess of the +$200,000 withholding threshold. +For more information on what wages are subject to +Medicare tax, see the chart, Special Rules for Various +Types of Services and Payments, in section 15 of Pub. +15. For more information on Additional Medicare Tax, go +to IRS.gov/ADMTfaqs. +Employee share paid by employer. If you would rather +pay a household or agricultural employee's share of the +social security and Medicare taxes without withholding +CAUTION +! +TIP +Publication 51 (2023) Page 11 them from the employee’s wages, you may do so. If you +don't withhold the taxes, however, you must still pay them +on behalf of the employee. Any employee social security +and Medicare taxes that you pay are additional income to +the employee. Include it in box 1 of the employee's Form +W-2, but don't count it as social security and Medicare +wages and don't include it in boxes 3 and 5. Also, don't +count the additional income as wages for FUTA tax purpo- +ses. Different rules apply to employer payments of social +security and Medicare taxes for non-household and +non-agricultural employees. See section 7 of Pub. 15-A. +Example. Gavrielle operates a small family fruit farm. +Gavrielle employs day laborers in the picking season to al- +low Gavrielle time to get the crops to market. Gavrielle +doesn't deduct the employees' share of social security +and Medicare taxes from their pay; instead, Gavrielle pays +it on their behalf. When Gavrielle prepares the employees' +Forms W-2, Gavrielle adds each employee's share of so- +cial security and Medicare taxes that Gavrielle paid to the +employee's wage income (box 1 of Form W-2), but +doesn't include it in box 3 (social security wages) or box 5 +(Medicare wages and tips). +For 2022, Gavrielle paid Dan $1,000 during the year. +Gavrielle enters $1,076.50 in box 1 of Dan's Form W-2 +($1,000 wages plus $76.50 social security and Medicare +taxes paid for Dan). Gavrielle enters $1,000.00 in boxes 3 +and 5 of Dan's Form W-2. +Withholding social security and Medicare taxes on +nonresident alien employees. In general, if you pay +wages to nonresident alien employees, you must withhold +social security and Medicare taxes as you would for a +U.S. citizen or resident alien. However, see Pub. 515 for +exceptions to this general rule. One such exception is for +foreign agricultural workers on H-2A visas, who are ex- +empt from social security and Medicare taxes. See Com- +pensation paid to H-2A visa holders in section 3. +Religious exemption. An exemption from social security +and Medicare taxes is available to members of a recog- +nized religious sect opposed to insurance. This exemption +is available only if both the employee and the employer +are members of the sect. For more information, see Pub. +517. +5. Federal Income Tax +Withholding +Farm operators and crew leaders must withhold federal +income tax from the wages of farmworkers if the wages +are subject to social security and Medicare taxes. The +amount to withhold is figured on gross wages before tak- +ing out social security and Medicare taxes, union dues, +etc. You may use one of several methods to determine the +amount of federal income tax withholding. They’re dis- +cussed in Pub. 15-T. +Redesigned Form W-4. The IRS redesigned Form W-4 +for 2020 and subsequent years. Before 2020, the value of +a withholding allowance was tied to the amount of the per- +sonal exemption. Due to changes in the law, taxpayers +can no longer claim personal exemptions or dependency +exemptions; therefore, Form W-4 no longer asks an em- +ployee to report the number of withholding allowances +that they are claiming. The revised Form W-4 is divided +into five steps. Step 1 and Step 5 apply to all employees. +In Step 1, employees enter personal information like their +name and filing status. In Step 5, employees sign the +form. Employees who complete only Step 1 and Step 5 +will have their withholding figured based on their filing sta- +tus’s standard deduction and tax rates with no other ad- +justments. If applicable, in Step 2, employees increase +their withholding to account for higher tax rates due to in- +come from other jobs in their household. Under Step 2, +employees either enter an additional amount to withhold +per payroll period in Step 4(c) or check the box in Step +2(c) for higher withholding rate tables to apply to their wa- +ges. In Step 3, employees decrease their withholding by +reporting the annual amount of any credits they will claim +on their income tax return. In Step 4, employees may in- +crease or decrease their withholding based on the annual +amount of other income or deductions they will report on +their income tax return and they may also request any ad- +ditional federal income tax they want withheld each pay +period. +Employees who have submitted Form W-4 in any year +before 2020 aren’t required to submit a new form merely +because of the redesign. Employers will continue to figure +withholding based on the information from the employee’s +most recently submitted Form W-4. The withholding ta- +bles in Pub. 15-T allow employers to figure withholding +based on a Form W-4 for 2019 or earlier, as well as the re- +designed Form W-4. While you may ask your employees +first paid wages before 2020 that have not yet submitted a +redesigned Form W-4 to submit new Forms W-4 using the +redesigned version of the form, you should explain to +them that they’re not required to do this and if they don’t +submit a new Form W-4, withholding will continue based +on a valid Form W-4 previously submitted. All newly hired +employees must use the redesigned form. Similarly, any +other employees who wish to adjust their withholding must +use the redesigned form. +Pub. 15-T provides an optional computational bridge to +treat 2019 or earlier Forms W-4 as if they were 2020 or +later Forms W-4 for purposes of figuring federal income +tax withholding. This computational bridge allows you to +use computational procedures and data fields for a 2020 +and later Form W-4 to arrive at the equivalent withholding +for an employee that would have applied using the com- +putational procedures and data fields on a 2019 or earlier +Form W-4. See How To Treat 2019 and Earlier Forms +W-4 as if They Were 2020 or Later Forms W-4 in the Intro- +duction section of Pub. 15-T. +More information. For more information about the re- +designed Form W‐4 and regulations that provide guidance +for employers concerning income tax withholding from +employees’ wages, see Treasury Decision 9924, 2020‐44 +I.R.B. 943, available at IRS.gov/irb/ +2020-44_IRB#TD-9924. For information about Form W‐4, +go to IRS.gov/FormW4. Employer instructions on how to +Page 12 Publication 51 (2023) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw104_188.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw104_188.html new file mode 100644 index 00000000..ba204c03 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw104_188.html @@ -0,0 +1,11345 @@ +
+[104th Congress Public Law 188]
+[From the U.S. Government Publishing Office]
+
+
+<DOC>
+[DOCID: f:publ188.104]
+
+
+[[Page 110 STAT. 1755]]
+
+Public Law 104-188
+104th Congress
+
+                                 An Act
+
+
+ 
+ To provide tax relief for small businesses, to protect jobs, to create 
+ opportunities, to increase the take home pay of workers, to amend the 
+    Portal-to-Portal Act of 1947 relating to the payment of wages to 
+ employees who use employer owned vehicles, and to amend the Fair Labor 
+ Standards Act of 1938 to increase the minimum wage rate and to prevent 
+job loss by providing flexibility to employers in complying with minimum 
+    wage and overtime requirements under that Act. <<NOTE: Aug. 20, 
+                         1996 -  [H.R. 3448]>> 
+
+    Be it enacted by the Senate and House of Representatives of the 
+United States of America <<NOTE: Small Business Job Protection Act of 
+1996.>>  in Congress assembled,
+
+SECTION 1. SHORT TITLE; <<NOTE: 26 USC 1 note.>>  TABLE OF CONTENTS.
+
+    (a) Short Title.--This Act may be cited as the ``Small Business Job 
+Protection Act of 1996''.
+    (b) Table of Contents.--
+
+Sec. 1. Short title; table of contents.
+
+            TITLE I--SMALL BUSINESS AND OTHER TAX PROVISIONS
+
+Sec. 1101. Amendment of 1986 Code.
+Sec. 1102. Underpayments of estimated tax.
+
+                       Subtitle A--Expensing; Etc.
+
+Sec. 1111. Increase in expense treatment for small businesses.
+Sec. 1112. Treatment of employee tips.
+Sec. 1113. Treatment of storage of product samples.
+Sec. 1114. Treatment of certain charitable risk pools.
+Sec. 1115. Treatment of dues paid to agricultural or horticultural 
+                      organizations.
+Sec. 1116. Clarification of employment tax status of certain fishermen.
+Sec. 1117. Modifications of tax-exempt bond rules for first-time 
+                      farmers.
+Sec. 1118. Newspaper distributors treated as direct sellers.
+Sec. 1119. Application of involuntary conversion rules to presidentially 
+                      declared disasters.
+Sec. 1120. Class life for gas station convenience stores and similar 
+                      structures.
+Sec. 1121. Treatment of abandonment of lessor improvements at 
+                      termination of lease.
+Sec. 1122. Special rules relating to determination whether individuals 
+                      are employees for purposes of employment taxes.
+Sec. 1123. Treatment of housing provided to employees by academic health 
+                      centers.
+
+          Subtitle B--Extension of Certain Expiring Provisions
+
+Sec. 1201. Work opportunity tax credit.
+Sec. 1202. Employer-provided educational assistance programs.
+Sec. 1203. FUTA exemption for alien agricultural workers.
+Sec. 1204. Research credit.
+Sec. 1205. Orphan drug tax credit.
+Sec. 1206. Contributions of stock to private foundations.
+Sec. 1207. Extension of binding contract date for biomass and coal 
+                      facilities.
+Sec. 1208. Moratorium for excise tax on diesel fuel sold for use or used 
+                      in diesel-powered motorboats.
+
+            Subtitle C--Provisions Relating to S Corporations
+
+Sec. 1301. S corporations permitted to have 75 shareholders.
+Sec. 1302. Electing small business trusts.
+
+[[Page 110 STAT. 1756]]
+
+Sec. 1303. Expansion of post-death qualification for certain trusts.
+Sec. 1304. Financial institutions permitted to hold safe harbor debt.
+Sec. 1305. Rules relating to inadvertent terminations and invalid 
+                      elections.
+Sec. 1306. Agreement to terminate year.
+Sec. 1307. Expansion of post-termination transition period.
+Sec. 1308. S corporations permitted to hold subsidiaries.
+Sec. 1309. Treatment of distributions during loss years.
+Sec. 1310. Treatment of S corporations under subchapter C.
+Sec. 1311. Elimination of certain earnings and profits.
+Sec. 1312. Carryover of disallowed losses and deductions under at-risk 
+                      rules allowed.
+Sec. 1313. Adjustments to basis of inherited S stock to reflect certain 
+                      items of income.
+Sec. 1314. S corporations eligible for rules applicable to real property 
+                      subdivided for sale by noncorporate taxpayers.
+Sec. 1315. Financial institutions.
+Sec. 1316. Certain exempt organizations allowed to be shareholders.
+Sec. 1317. Effective date.
+
+                   Subtitle D--Pension Simplification
+
+                Chapter 1--Simplified Distribution Rules
+
+Sec. 1401. Repeal of 5-year income averaging for lump-sum distributions.
+Sec. 1402. Repeal of $5,000 exclusion of employees' death benefits.
+Sec. 1403. Simplified method for taxing annuity distributions under 
+                      certain employer plans.
+Sec. 1404. Required distributions.
+
+             Chapter 2--Increased Access to Retirement Plans
+
+                   subchapter a--simple savings plans
+
+Sec. 1421. Establishment of savings incentive match plans for employees 
+                      of small employers.
+Sec. 1422. Extension of simple plan to 401(k) arrangements.
+
+                     subchapter b--other provisions
+
+Sec. 1426. Tax-exempt organizations eligible under section 401(k).
+Sec. 1427. Homemakers eligible for full IRA deduction.
+
+                 Chapter 3--Nondiscrimination Provisions
+
+Sec. 1431. Definition of highly compensated employees; repeal of family 
+                      aggregation.
+Sec. 1432. Modification of additional participation requirements.
+Sec. 1433. Nondiscrimination rules for qualified cash or deferred 
+                      arrangements and matching contributions.
+Sec. 1434. Definition of compensation for section 415 purposes.
+
+                   Chapter 4--Miscellaneous Provisions
+
+Sec. 1441. Plans covering self-employed individuals.
+Sec. 1442. Elimination of special vesting rule for multiemployer plans.
+Sec. 1443. Distributions under rural cooperative plans.
+Sec. 1444. Treatment of governmental plans under section 415.
+Sec. 1445. Uniform retirement age.
+Sec. 1446. Contributions on behalf of disabled employees.
+Sec. 1447. Treatment of deferred compensation plans of State and local 
+                      governments and tax-exempt organizations.
+Sec. 1448. Trust requirement for deferred compensation plans of State 
+                      and local governments.
+Sec. 1449. Transition rule for computing maximum benefits under section 
+                      415 limitations.
+Sec. 1450. Modifications of section 403(b).
+Sec. 1451. Special rules relating to joint and survivor annuity 
+                      explanations.
+Sec. 1452. Repeal of limitation in case of defined benefit plan and 
+                      defined contribution plan for same employee; 
+                      excess distributions.
+Sec. 1453. Tax on prohibited transactions.
+Sec. 1454. Treatment of leased employees.
+Sec. 1455. Uniform penalty provisions to apply to certain pension 
+                      reporting requirements.
+Sec. 1456. Retirement benefits of ministers not subject to tax on net 
+                      earnings from self-employment.
+Sec. 1457. Sample language for spousal consent and qualified domestic 
+                      relations forms.
+
+[[Page 110 STAT. 1757]]
+
+Sec. 1458. Treatment of length of service awards to volunteers 
+                      performing fire fighting or prevention services, 
+                      emergency medical services, or ambulance services.
+Sec. 1459. Alternative nondiscrimination rules for certain plans that 
+                      provide for early participation.
+Sec. 1460. Clarification of application of ERISA to insurance company 
+                      general accounts.
+Sec. 1461. Special rules for chaplains and self-employed ministers.
+Sec. 1462. Definition of highly compensated employee for pre-ERISA rules 
+                      for church plans.
+Sec. 1463. Rule relating to investment in contract not to apply to 
+                      foreign missionaries.
+Sec. 1464. Waiver of excise tax on failure to pay liquidity shortfall.
+Sec. 1465. Date for adoption of plan amendments.
+
+                   Subtitle E--Foreign Simplification
+
+Sec. 1501. Repeal of inclusion of certain earnings invested in excess 
+                      passive assets.
+
+                       Subtitle F--Revenue Offsets
+
+                       Part I--General Provisions
+
+Sec. 1601. Modifications of Puerto Rico and possession tax credit.
+Sec. 1602. Repeal of exclusion for interest on loans used to acquire 
+                      employer securities.
+Sec. 1603. Certain amounts derived from foreign corporations treated as 
+                      unrelated business taxable income.
+Sec. 1604. Depreciation under income forecast method.
+Sec. 1605. Repeal of exclusion for punitive damages and for damages not 
+                      attributable to physical injuries or sickness.
+Sec. 1606. Repeal of diesel fuel tax rebate to purchasers of diesel-
+                      powered automobiles and light trucks.
+Sec. 1607. Extension and phasedown of luxury passenger automobile tax.
+Sec. 1608. Termination of future tax-exempt bond financing for local 
+                      furnishers of electricity and gas.
+Sec. 1609. Extension of Airport and Airway Trust Fund excise taxes.
+Sec. 1610. Basis adjustment to property held by corporation where stock 
+                      in corporation is replacement property under 
+                      involuntary conversion rules.
+Sec. 1611. Treatment of certain insurance contracts on retired lives.
+Sec. 1612. Treatment of modified guaranteed contracts.
+Sec. 1613. Treatment of contributions in aid of construction.
+Sec. 1614. Election to cease status as qualified scholarship funding 
+                      corporation.
+Sec. 1615. Certain tax benefits denied to individuals failing to provide 
+                      taxpayer identification numbers.
+Sec. 1616. Repeal of bad debt reserve method for thrift savings 
+                      associations.
+Sec. 1617. Exclusion for energy conservation subsidies limited to 
+                      subsidies with respect to dwelling units.
+
+           Part II--Financial Asset Securitization Investments
+
+Sec. 1621. Financial Asset Securitization Investment Trusts.
+
+                    Subtitle G--Technical Corrections
+
+Sec. 1701. Coordination with other subtitles.
+Sec. 1702. Amendments related to Revenue Reconciliation Act of 1990.
+Sec. 1703. Amendments related to Revenue Reconciliation Act of 1993.
+Sec. 1704. Miscellaneous provisions.
+
+                      Subtitle H--Other Provisions
+
+Sec. 1801. Exemption from diesel fuel dyeing requirements with respect 
+                      to certain States.
+Sec. 1802. Treatment of certain university accounts.
+Sec. 1803. Modifications to excise tax on ozone-depleting chemicals.
+Sec. 1804. Tax-exempt bonds for sale of Alaska Power Administration 
+                      facility.
+Sec. 1805. Nonrecognition treatment for certain transfers by common 
+                      trust funds to regulated investment companies.
+Sec. 1806. Qualified State tuition programs.
+Sec. 1807. Adoption assistance.
+Sec. 1808. Removal of barriers to interethnic adoption.
+Sec. 1809. 6-month delay of electronic fund transfer requirement.
+
+                Subtitle I--Foreign Trust Tax Compliance
+
+Sec. 1901. Improved information reporting on foreign trusts.
+
+[[Page 110 STAT. 1758]]
+
+Sec. 1902. Comparable penalties for failure to file return relating to 
+                      transfers to foreign entities.
+Sec. 1903. Modifications of rules relating to foreign trusts having one 
+                      or more 
+                      United States beneficiaries.
+Sec. 1904. Foreign persons not to be treated as owners under grantor 
+                      trust rules.
+Sec. 1905. Information reporting regarding foreign gifts.
+Sec. 1906. Modification of rules relating to foreign trusts which are 
+                      not grantor trusts.
+Sec. 1907. Residence of trusts, etc.
+
+              Subtitle J--Generalized System of Preferences
+
+Sec. 1951. Short title.
+Sec. 1952. Generalized System of Preferences.
+Sec. 1953. Effective date.
+Sec. 1954. Conforming amendments.
+
+                       TITLE II--PAYMENT OF WAGES
+
+Sec. 2101. Short title.
+Sec. 2102. Proper compensation for use of employer vehicles.
+Sec. 2103. Effective date.
+Sec. 2104. Minimum wage increase.
+Sec. 2105. Fair Labor Standards Act Amendments.
+
+            TITLE I--SMALL BUSINESS AND OTHER TAX PROVISIONS
+
+SEC. 1101. AMENDMENT OF 1986 CODE.
+
+    Except as otherwise expressly provided, whenever in this title an 
+amendment or repeal is expressed in terms of an amendment to, or repeal 
+of, a section or other provision, the reference shall be considered to 
+be made to a section or other provision of the Internal Revenue Code of 
+1986.
+
+SEC. 1102. UNDERPAYMENTS <<NOTE: 26 USC 6654 note.>>  OF ESTIMATED TAX.
+
+    No addition to the tax shall be made under section 6654 or 6655 of 
+the Internal Revenue Code of 1986 (relating to failure to pay estimated 
+tax) with respect to any underpayment of an installment required to be 
+paid before the date of the enactment of this Act to the extent such 
+underpayment was created or increased by any provision of this title.
+
+                       Subtitle A--Expensing; Etc.
+
+SEC. 1111. INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES.
+
+    (a) General <<NOTE: 26 USC 179.>>  Rule.--Paragraph (1) of section 
+179(b) (relating to dollar limitation) is amended to read as follows:
+            ``(1) Dollar limitation.--The aggregate cost which may be 
+        taken into account under subsection (a) for any taxable year 
+        shall not exceed the following applicable amount:
+
+        ``If the taxable year                             The applicable
+          begins in:                                          amount is:
+                  1997........................................   18,000 
+                  1998........................................   18,500 
+                  1999........................................   19,000 
+                  2000........................................   20,000 
+                  2001 or 2002................................   24,000 
+                  2003 or thereafter......................... 25,000.''.
+
+    (b) Effective Date.--The <<NOTE: 26 USC 179 note.>>  amendment made 
+by subsection (a) shall apply to taxable years beginning after December 
+31, 1996.
+
+[[Page 110 STAT. 1759]]
+
+SEC. 1112. TREATMENT OF EMPLOYEE TIPS.
+
+    (a) Employee Cash Tips.--
+            (1) Reporting requirement not considered.--Subparagraph (A) 
+        of section 45B(b)(1) (relating to excess employer social 
+        security tax) is amended by inserting ``(without regard to 
+        whether such tips are reported under section 6053)'' after 
+        ``section 3121(q)''.
+            (2) Taxes paid.--Subsection <<NOTE: 26 USC 38 note.>>  (d) 
+        of section 13443 of the Revenue Reconciliation Act of 1993 is 
+        amended by inserting ``, with respect to services performed 
+        before, on, or after such date'' after ``1993''.
+            (3) Effective <<NOTE: 26 USC 45B note.>>  date.--The 
+        amendments made by this subsection shall take effect as if 
+        included in the amendments made by, and the provisions of, 
+        section 13443 of the Revenue Reconciliation Act of 1993.
+
+    (b) Tips for Employees Delivering Food or Beverages.--
+            (1) In general.--Paragraph (2) of section 45B(b) is 
+        amended to read as follows:
+            ``(2) Only tips received for food or beverages taken into 
+        account.--In applying paragraph (1), there shall be taken into 
+        account only tips received from customers in connection with the 
+        providing, delivering, or serving of food or beverages for 
+        consumption if the tipping of employees delivering or serving 
+        food or beverages by customers is customary.''.
+            (2) Effective <<NOTE: 26 USC 45B note.>>  date.--The 
+        amendment made by paragraph (1) shall apply to tips received for 
+        services performed after December 31, 1996.
+
+SEC. 1113. TREATMENT OF STORAGE OF PRODUCT SAMPLES.
+
+    (a) In General.--Paragraph (2) of section 280A(c) is amended by 
+striking ``inventory'' and inserting ``inventory or product samples''.
+    (b) Effective <<NOTE: 26 USC 280A note.>>  Date.--The amendment made 
+by subsection (a) shall apply to taxable years beginning after December 
+31, 1995.
+
+SEC. 1114. TREATMENT OF CERTAIN CHARITABLE RISK POOLS.
+
+    (a) General Rule.--Section 501 (relating to exemption from tax on 
+corporations, certain trusts, etc.) is amended by redesignating 
+subsection (n) as subsection (o) and by inserting after subsection (m) 
+the following new subsection:
+    ``(n) Charitable Risk Pools.--
+            ``(1) In general.--For purposes of this title--
+                    ``(A) a qualified charitable risk pool shall be 
+                treated as an organization organized and operated 
+                exclusively for charitable purposes, and
+                    ``(B) subsection (m) shall not apply to a qualified 
+                charitable risk pool.
+            ``(2) Qualified charitable risk pool.--For purposes of this 
+        subsection, the term `qualified charitable risk pool' means any 
+        organization--
+                    ``(A) which is organized and operated solely to pool 
+                insurable risks of its members (other than risks related 
+                to medical malpractice) and to provide information to 
+                its members with respect to loss control and risk 
+                management,
+                    ``(B) which is comprised solely of members that are 
+                organizations described in subsection (c)(3) and exempt 
+                from tax under subsection (a), and
+
+[[Page 110 STAT. 1760]]
+
+                    ``(C) which meets the organizational requirements of 
+                paragraph (3).
+            ``(3) Organizational requirements.--An organization 
+        (hereinafter in this subsection referred to as the `risk pool') 
+        meets the organizational requirements of this paragraph if--
+                    ``(A) such risk pool is organized as a nonprofit 
+                organization under State law provisions authorizing risk 
+                pooling arrangements for charitable organizations,
+                    ``(B) such risk pool is exempt from any income tax 
+                imposed by the State (or will be so exempt after such 
+                pool qualifies as an organization exempt from tax under 
+                this title),
+                    ``(C) such risk pool has obtained at least 
+                $1,000,000 in startup capital from nonmember charitable 
+                organizations,
+                    ``(D) such risk pool is controlled by a board of 
+                directors elected by its members, and
+                    ``(E) the organizational documents of such risk pool 
+                require that--
+                          ``(i) each member of such pool shall at all 
+                      times be an organization described in subsection 
+                      (c)(3) and exempt from tax under subsection (a),
+                          ``(ii) any member which receives a final 
+                      determination that it no longer qualifies as an 
+                      organization described in subsection (c)(3) shall 
+                      immediately notify the pool of such determination 
+                      and the effective date of such determination, and
+                          ``(iii) each policy of insurance issued by the 
+                      risk pool shall provide that such policy will not 
+                      cover the insured with respect to events occurring 
+                      after the date such final determination was issued 
+                      to the insured.
+        An organization shall not cease to qualify as a qualified 
+        charitable risk pool solely by reason of the failure of any of 
+        its members to continue to be an organization described in 
+        subsection (c)(3) if, within a reasonable period of time after 
+        such pool is notified as required under subparagraph (C)(ii), 
+        such pool takes such action as may be reasonably necessary to 
+        remove such member from such pool.
+            ``(4) Other definitions.--For purposes of this subsection--
+                    ``(A) Startup capital.--The term `startup capital' 
+                means any capital contributed to, and any program-
+                related investments (within the meaning of section 
+                4944(c)) made in, the risk pool before such pool 
+                commences operations.
+                    ``(B) Nonmember charitable organization.--The term 
+                `nonmember charitable organization' means any 
+                organization which is described in subsection (c)(3) and 
+                exempt from tax under subsection (a) and which is not a 
+                member of the risk pool and does not benefit (directly 
+                or indirectly) from the insurance coverage provided by 
+                the pool to its members.''.
+
+    (b) Effective <<NOTE: 26 USC 501 note.>> Date.--The amendment made 
+by subsection (a) shall apply to taxable years beginning after the date 
+of the enactment of this Act.
+
+[[Page 110 STAT. 1761]]
+
+SEC. 1115. TREATMENT OF DUES PAID TO AGRICULTURAL OR HORTICULTURAL 
+                          ORGANIZATIONS.
+
+    (a) General Rule.--Section 512 (defining unrelated business taxable 
+income) is amended by adding at the end the following new subsection:
+    ``(d) Treatment of Dues of Agricultural or Horticultural 
+Organizations.--
+            ``(1) In general.--If--
+                    ``(A) an agricultural or horticultural organization 
+                described in section 501(c)(5) requires annual dues to 
+                be paid in order to be a member of such organization, 
+                and
+                    ``(B) the amount of such required annual dues does 
+                not exceed $100,
+        in no event shall any portion of such dues be treated as derived 
+        by such organization from an unrelated trade or business by 
+        reason of any benefits or privileges to which members of such 
+        organization are entitled.
+            ``(2) Indexation of $100 amount.--In the case of any taxable 
+        year beginning in a calendar year after 1995, the $100 amount in 
+        paragraph (1) shall be increased by an amount equal to--
+                    ``(A) $100, multiplied by
+                    ``(B) the cost-of-living adjustment determined under 
+                section 1(f)(3) for the calendar year in which the 
+                taxable year begins, by substituting `calendar year 
+                1994' for `calendar year 1992' in subparagraph (B) 
+                thereof.
+            ``(3) Dues.--For purposes of this subsection, the term 
+        `dues' means any payment (whether or not designated as dues) 
+        which is required to be made in order to be recognized by the 
+        organization as a member of the organization.''.
+
+    (b) Effective <<NOTE: 26 USC 512 note.>>  Dates.--
+            (1) In general.--The amendment made by this section shall 
+        apply to taxable years beginning after December 31, 1986.
+            (2) Transitional rule.--If--
+                    (A) for purposes of applying part III of subchapter 
+                F of chapter 1 of the Internal Revenue Code of 1986 to 
+                any taxable year beginning before January 1, 1987, an 
+                agricultural or horticultural organization did not treat 
+                any portion of membership dues received by it as income 
+                derived in an unrelated trade or business, and
+                    (B) such organization had a reasonable basis for not 
+                treating such dues as income derived in an unrelated 
+                trade or business,
+        then, for purposes of applying such part III to any such taxable 
+        year, in no event shall any portion of such dues be treated as 
+        derived in an unrelated trade or business.
+            (3) Reasonable basis.--For purposes of paragraph (2), an 
+        organization shall be treated as having a reasonable basis for 
+        not treating membership dues as income derived in an unrelated 
+        trade or business if the taxpayer's treatment of such dues was 
+        in reasonable reliance on any of the following:
+                    (A) Judicial precedent, published rulings, technical 
+                advice with respect to the organization, or a letter 
+                ruling to the organization.
+                    (B) A past Internal Revenue Service audit of the 
+                organization in which there was no assessment 
+                attributable
+
+[[Page 110 STAT. 1762]]
+
+                to the reclassification of membership dues for purposes 
+                of the tax on unrelated business income.
+                    (C) Long-standing recognized practice of 
+                agricultural or horticultural organizations.
+SEC. 1116. CLARIFICATION OF EMPLOYMENT TAX STATUS OF CERTAIN 
+                          FISHERMEN.
+
+    (a) Clarification of Employment Tax Status.--
+            (1) Amendments of internal revenue code of 1986.--
+                    (A) Determination of size of crew.--Subsection (b) 
+                of section 3121 (defining employment) is amended by 
+                adding at the end the following new sentence:
+
+``For purposes of paragraph (20), the operating crew of a boat shall be 
+treated as normally made up of fewer than 10 individuals if the average 
+size of the operating crew on trips made during the preceding 4 calendar 
+quarters consisted of fewer than 10 indi-
+viduals.''.
+                    (B) Certain cash remuneration permitted.--
+                Subparagraph (A) of section 3121(b)(20) is amended to 
+                read as follows:
+                    ``(A) such individual does not receive any cash 
+                remuneration other than as provided in subparagraph (B) 
+                and other than cash remuneration--
+                          ``(i) which does not exceed $100 per trip;
+                          ``(ii) which is contingent on a minimum catch; 
+                      and
+                          ``(iii) which is paid solely for additional 
+                      duties (such as mate, engineer, or cook) for which 
+                      additional cash remuneration is traditional in the 
+                      industry,''.
+                    (C) Conforming amendment.--Section 6050A(a) is 
+                amended by striking ``and'' at the end of paragraph (3), 
+                by striking the period at the end of paragraph (4) and 
+                inserting ``; and'', and by adding at the end the 
+                following new paragraph:
+            ``(5) any cash remuneration described in section 
+        3121(b)(20)(A).''.
+            (2) Amendment of social security act.--
+                    (A) Determination of size of crew.--Subsection (a) 
+                of section 210 of the Social <<NOTE: 42 USC 410.>>  
+                Security Act is amended by adding at the end the 
+                following new sentence:
+
+``For purposes of paragraph (20), the operating crew of a boat shall be 
+treated as normally made up of fewer than 10 individuals if the average 
+size of the operating crew on trips made during the preceding 4 calendar 
+quarters consisted of fewer than 10 indi-
+viduals.''.
+                    (B) Certain cash remuneration permitted.--
+                Subparagraph (A) of section 210(a)(20) of such Act is 
+                amended to read as follows:
+                    ``(A) such individual does not receive any 
+                additional compensation other than as provided in 
+                subparagraph (B) and other than cash remuneration--
+                          ``(i) which does not exceed $100 per trip;
+                          ``(ii) which is contingent on a minimum catch; 
+                      and
+                          ``(iii) which is paid solely for additional 
+                      duties (such as mate, engineer, or cook) for which 
+                      additional cash remuneration is traditional in the 
+                      industry,''.
+            (3) Effective <<NOTE: 26 USC 3121 note.>>  Dates.--
+
+[[Page 110 STAT. 1763]]
+
+                    (A) In general.--The amendments made by this 
+                subsection shall apply to remuneration paid--
+                          (i) after December 31, 1994, and
+                          (ii) after December 31, 1984, and before 
+                      January 1, 1995, unless the payor treated such 
+                      remuneration (when paid) as being subject to tax 
+                      under chapter 21 of the Internal Revenue Code of 
+                      1986.
+                    (B) Reporting requirement.--The amendment made by 
+                paragraph (1)(C) shall apply to remuneration paid after 
+                December 31, 1996.
+
+    (b) Information Reporting.--
+            (1) In general.--Subpart B of part III of subchapter A of 
+        chapter 68 (relating to information concerning transactions with 
+        other persons) is amended by inserting after section 6050Q the 
+        following new section:
+
+``SEC. 6050R. RETURNS RELATING TO CERTAIN PURCHASES OF FISH.
+
+    ``(a) Requirement of Reporting.--Every person--
+            ``(1) who is engaged in the trade or business of purchasing 
+        fish for resale from any person engaged in the trade or business 
+        of catching fish; and
+            ``(2) who makes payments in cash in the course of such trade 
+        or business to such a person of $600 or more during any calendar 
+        year for the purchase of fish,
+
+shall make a return (at such times as the Secretary may prescribe) 
+described in subsection (b) with respect to each person to whom such a 
+payment was made during such calendar year.
+    ``(b) Return.--A return is described in this subsection if such 
+return--
+            ``(1) is in such form as the Secretary may prescribe, and
+            ``(2) contains--
+                    ``(A) the name, address, and TIN of each person to 
+                whom a payment described in subsection (a)(2) was made 
+                during the calendar year;
+                    ``(B) the aggregate amount of such payments made to 
+                such person during such calendar year and the date and 
+                amount of each such payment, and
+                    ``(C) such other information as the Secretary may 
+                require.
+
+    ``(c) Statement To Be Furnished With Respect to Whom Information Is 
+Required.--Every person required to make a return under subsection (a) 
+shall furnish to each person whose name is required to be set forth in 
+such return a written statement showing--
+            ``(1) the name and address of the person required to make 
+        such a return, and
+            ``(2) the aggregate amount of payments to the person 
+        required to be shown on the return.
+
+The written statement required under the preceding sentence shall be 
+furnished to the person on or before January 31 of the year following 
+the calendar year for which the return under subsection (a) is required 
+to be made.
+    ``(d) Definitions.--For purposes of this section:
+            ``(1) Cash.--The term `cash' has the meaning given such term 
+        by section 6050I(d).
+            ``(2) Fish.--The term `fish' includes other forms of aquatic 
+        life.''.
+
+[[Page 110 STAT. 1764]]
+
+            (2) Technical amendments.--
+                    (A) Subparagraph (A) of section 6724(d)(1) is 
+                amended by striking ``or'' at the end of clause (vi), by 
+                striking ``and'' at the end of clause (vii) and 
+                inserting ``or'', and by adding at the end the following 
+                new clause:
+                          ``(viii) section 6050R (relating to returns 
+                      relating to certain purchases of fish), and''.
+                    (B) Paragraph (2) of section 6724(d) is amended by 
+                redesignating subparagraphs (R) through (U) as 
+                subparagraphs (S) through (V), respectively, and by 
+                inserting after subparagraph (Q) the following new 
+                subparagraph:
+                    ``(R) section 6050R(c) (relating to returns relating 
+                to certain purchases of fish),''.
+                    (C) The table of sections for subpart B of part III 
+                of subchapter A of chapter 68 is amended by inserting 
+                after the item relating to 6050Q the following new item:
+
+``Sec. 6050R. Returns relating to certain purchases of fish.''.
+
+            (3) Effective <<NOTE: 26 USC 6050R note.>>  date.--The 
+        amendments made by this subsection shall apply to payments made 
+        after December 31, 1997.
+SEC. 1117. MODIFICATIONS OF TAX-EXEMPT BOND RULES FOR FIRST-TIME 
+                          FARMERS.
+
+    (a) Acquisition From Related Person Allowed.--Section 147(c)(2) 
+(relating to exception for first-time farmers) is amended by adding at 
+the end the following new subparagraph:
+                    ``(G) Acquisition from related person.--For purposes 
+                of this paragraph and section 144(a), the acquisition by 
+                a first-time farmer of land or personal property from a 
+                related person (within the meaning of section 144(a)(3)) 
+                shall not be treated as an acquisition from a related 
+                person, if--
+                          ``(i) the acquisition price is for the fair 
+                      market value of such land or property, and
+                          ``(ii) subsequent to such acquisition, the 
+                      related person does not have a financial interest 
+                      in the farming operation with respect to which the 
+                      bond proceeds are to be used.''.
+
+    (b) Substantial Farmland Amount Doubled.--Clause (i) of section 
+147(c)(2)(E) (defining substantial farmland) is amended by striking ``15 
+percent'' and inserting ``30 percent''.
+    (c) Effective Date.--The <<NOTE: 26 USC 147 note.>>  amendments made 
+by this section shall apply to bonds issued after the date of the 
+enactment of this Act.
+
+SEC. 1118. NEWSPAPER DISTRIBUTORS TREATED AS DIRECT SELLERS.
+
+    (a) In General.--Section 3508(b)(2)(A) is amended by striking ``or'' 
+at the end of clause (i), by inserting ``or'' at the end of clause (ii), 
+and by inserting after clause (ii) the following new clause:
+                          ``(iii) is engaged in the trade or business of 
+                      the delivering or distribution of newspapers or 
+                      shopping news (including any services directly 
+                      related to such trade or business),''.
+
+    (b) Effective <<NOTE: 26 USC 3508 note.>>  Date.--The amendments 
+made by this section shall apply to services performed after December 
+31, 1995.
+
+[[Page 110 STAT. 1765]]
+
+SEC. 1119. APPLICATION OF INVOLUNTARY CONVERSION RULES TO 
+                          PRESIDENTIALLY DECLARED DISASTERS.
+
+    (a) In General.--Section 1033(h) is amended by redesignating 
+paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by 
+inserting after paragraph (1) the following new paragraph:
+            ``(2) Trade or business and investment property.--If a 
+        taxpayer's property held for productive use in a trade or 
+        business or for investment is compulsorily or involuntarily 
+        converted as a result of a Presidentially declared disaster, 
+        tangible property of a type held for productive use in a trade 
+        or business shall be treated for purposes of subsection (a) as 
+        property similar or related in service or use to the property so 
+        converted.''.
+
+    (b) Conforming Amendments.--Section 1033(h) is amended--
+            (1) by striking ``residence'' in paragraph (3) (as 
+        redesignated by subsection (a)) and inserting ``property'',
+            (2) by striking ``Principal Residences'' in the heading and 
+        inserting ``Property'', and
+            (3) by striking ``(1) In general.--'' and inserting ``(1) 
+        Principal residences.--''.
+
+    (c) Expansion of Oklahoma City Enterprise Community.--
+Notwithstanding sections 1391 and 1392(a)(3)(D) of the Internal Revenue 
+Code of 1986, the boundaries of the enterprise community for Oklahoma 
+City, Oklahoma, designated by the Secretary of Housing and Urban 
+Development on December 21, 1994, may be extended with respect to census 
+tracts located in the area damaged due to the bombing of the Alfred P. 
+Murrah Federal Building in Oklahoma City on April 19, 1995, primarily in 
+the area bounded on the south by Robert S. Kerr Avenue, on the north by 
+North 13th Street, on the east by Oklahoma Avenue, and on the west by 
+Shartel Avenue.
+    (d) Effective <<NOTE: 26 USC 1033 note.>>  Date.--
+            (1) In general.--The amendments made by this section shall 
+        apply to disasters declared after December 31, 1994, in taxable 
+        years ending after such date.
+            (2) Subsection (c).--Subsection (c) shall take effect on the 
+        date of the enactment of this Act.
+SEC. 1120. CLASS LIFE FOR GAS STATION CONVENIENCE STORES AND 
+                          SIMILAR STRUCTURES.
+
+    (a) In General.--Section 168(e)(3)(E) (classifying certain property 
+as 15-year property) is amended by striking ``and'' at the end of clause 
+(i), by striking the period at the end of clause (ii) and inserting ``, 
+and'', and by adding at the end the following new clause:
+                          ``(iii) any section 1250 property which is a 
+                      retail motor fuels outlet (whether or not food or 
+                      other convenience items are sold at the 
+                      outlet).''.
+
+    (b) Conforming Amendment.--Subparagraph (B) of section 168(g)(3) is 
+amended by inserting after the item relating to subparagraph (E)(ii) in 
+the table contained therein the following new item:
+                ``(E)(iii) . . . . . . . . . . . . . . . . . 20''.
+
+    (c) Effective <<NOTE: 26 USC 168 note.>>  Date.--The amendments made 
+by this section shall apply to property which is placed in service on or 
+after the date of the enactment of this Act and to which section 168 of 
+the Internal Revenue Code of 1986 applies after the amendment made by 
+section 201 of the Tax Reform Act of 1986. A taxpayer
+
+[[Page 110 STAT. 1766]]
+
+may elect (in such form and manner as the Secretary of the Treasury may 
+prescribe) to have such amendments apply with respect to any property 
+placed in service before such date and to which such section so applies.
+SEC. 1121. TREATMENT OF ABANDONMENT OF LESSOR IMPROVEMENTS AT 
+                          TERMINATION OF LEASE.
+
+    (a) In General.--Paragraph (8) of section 168(i) is amended to read 
+as follows:
+            ``(8) Treatment of leasehold improvements.--
+                    ``(A) In general.--In the case of any building 
+                erected (or improvements made) on leased property, if 
+                such building or improvement is property to which this 
+                section applies, the depreciation deduction shall be 
+                determined under the provisions of this section.
+                    ``(B) Treatment of lessor improvements which are 
+                abandoned at termination of lease.--An improvement--
+                          ``(i) which is made by the lessor of leased 
+                      property for the lessee of such property, and
+                          ``(ii) which is irrevocably disposed of or 
+                      abandoned by the lessor at the termination of the 
+                      lease by such lessee,
+                shall be treated for purposes of determining gain or 
+                loss under this title as disposed of by the lessor when 
+                so disposed of or abandoned.''.
+
+    (b) Effective Date.--Subparagraph <<NOTE: 26 USC 168 note.>>  (B) of 
+section 168(i)(8) of the Internal Revenue Code of 1986, as added by the 
+amendment made by subsection (a), shall apply to improvements disposed 
+of or abandoned after June 12, 1996.
+SEC. 1122. SPECIAL RULES RELATING TO DETERMINATION WHETHER 
+                          INDIVIDUALS ARE EMPLOYEES FOR PURPOSES 
+                          OF EMPLOYMENT TAXES.
+
+    (a) In <<NOTE: 26 USC 3401 note.>>  General.--Section 530 of the 
+Revenue Act of 1978 is amended by adding at the end the following new 
+subsection:
+
+    ``(e) Special Rules for Application of Section.--
+            ``(1) Notice of availability of section.--An officer or 
+        employee of the Internal Revenue Service shall, before or at the 
+        commencement of any audit inquiry relating to the employment 
+        status of one or more individuals who perform services for the 
+        taxpayer, provide the taxpayer with a written notice of the 
+        provisions of this section.
+            ``(2) Rules relating to statutory standards.--For purposes 
+        of subsection (a)(2)--
+                    ``(A) a taxpayer may not rely on an audit commenced 
+                after December 31, 1996, for purposes of subparagraph 
+                (B) thereof unless such audit included an examination 
+                for employment tax purposes of whether the individual 
+                involved (or any individual holding a position 
+                substantially similar to the position held by the 
+                individual involved) should be treated as an employee of 
+                the taxpayer,
+                    ``(B) in no event shall the significant segment 
+                requirement of subparagraph (C) thereof be construed to 
+                require a reasonable showing of the practice of more 
+                than 25 percent of the industry (determined by not 
+                taking into account the taxpayer), and
+                    ``(C) in applying the long-standing recognized 
+                practice requirement of subparagraph (C) thereof--
+
+[[Page 110 STAT. 1767]]
+
+                          ``(i) such requirement shall not be construed 
+                      as requiring the practice to have continued for 
+                      more than 10 years, and
+                          ``(ii) a practice shall not fail to be treated 
+                      as long-standing merely because such practice 
+                      began after 1978.
+            ``(3) Availability of safe harbors.--Nothing in this section 
+        shall be construed to provide that subsection (a) only applies 
+        where the individual involved is otherwise an employee of the 
+        taxpayer.
+            ``(4) Burden of proof.--
+                    ``(A) In general.--If--
+                          ``(i) a taxpayer establishes a prima facie 
+                      case that it was reasonable not to treat an 
+                      individual as an employee for purposes of this 
+                      section, and
+                          ``(ii) the taxpayer has fully cooperated with 
+                      reasonable requests from the Secretary of the 
+                      Treasury or his delegate,
+                then the burden of proof with respect to such treatment 
+                shall be on the Secretary.
+                    ``(B) Exception for other reasonable basis.--In the 
+                case of any issue involving whether the taxpayer had a 
+                reasonable basis not to treat an individual as an 
+                employee for purposes of this section, subparagraph (A) 
+                shall only apply for purposes of determining whether the 
+                taxpayer meets the requirements of subparagraph (A), 
+                (B), or (C) of subsection (a)(2).
+            ``(5) Preservation of prior period safe harbor.--If--
+                    ``(A) an individual would (but for the treatment 
+                referred to in subparagraph (B)) be deemed not to be an 
+                employee of the taxpayer under subsection (a) for any 
+                prior period, and
+                    ``(B) such individual is treated by the taxpayer as 
+                an employee for employment tax purposes for any 
+                subsequent period,
+        then, for purposes of applying such taxes for such prior period 
+        with respect to the taxpayer, the individual shall be deemed not 
+        to be an employee.
+            ``(6) Substantially similar position.--For purposes of this 
+        section, the determination as to whether an individual holds a 
+        position substantially similar to a position held by another 
+        individual shall include consideration of the relationship 
+        between the taxpayer and such individuals.''.
+
+    (b) Effective <<NOTE: 26 USC 3401 note.>>  Dates.--
+            (1) In general.--The amendment made by this section shall 
+        apply to periods after December 31, 1996.
+            (2) Notice by internal revenue service.--Section 530(e)(1) 
+        of the Revenue Act of 1978 (as added by subsection (a)) shall 
+        apply to audits which commence after December 31, 1996.
+            (3) Burden of proof.--
+                    (A) In general.--Section 530(e)(4) of the Revenue 
+                Act of 1978 (as added by subsection (a)) shall apply to 
+                disputes involving periods after December 31, 1996.
+                    (B) No inference.--Nothing in the amendments made by 
+                this section shall be construed to infer the proper 
+                treat
+
+[[Page 110 STAT. 1768]]
+
+                ment of the burden of proof with respect to disputes 
+                involving periods before January 1, 1997.
+SEC. 1123. TREATMENT OF HOUSING PROVIDED TO EMPLOYEES BY ACADEMIC 
+                          HEALTH CENTERS.
+
+    (a) In General.--Paragraph (4) of section 119(d) (relating to 
+lodging furnished by certain educational institutions to employees) is 
+amended to read as follows:
+            ``(4) Educational institution, etc.--For purposes of this 
+        subsection--
+                    ``(A) In general.--The term `educational 
+                institution' means--
+                          ``(i) an institution described in section 
+                      170(b)(1)(A)(ii) (or an entity organized under 
+                      State law and composed of public institutions so 
+                      described), or
+                          ``(ii) an academic health center.
+                    ``(B) Academic health center.--For purposes of 
+                subparagraph (A), the term `academic health center' 
+                means an entity--
+                          ``(i) which is described in section 
+                      170(b)(1)(A)(iii),
+                          ``(ii) which receives (during the calendar 
+                      year in which the taxable year of the taxpayer 
+                      begins) payments under subsection (d)(5)(B) or (h) 
+                      of section 1886 of the Social Security Act 
+                      (relating to graduate medical education), and
+                          ``(iii) which has as one of its principal 
+                      purposes or functions the providing and teaching 
+                      of basic and clinical medical science and research 
+                      with the entity's own faculty.''.
+
+    (b) Effective <<NOTE: 26 USC 119 note.>> Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 1995.
+
+          Subtitle B--Extension of Certain Expiring Provisions
+
+SEC. 1201. WORK OPPORTUNITY TAX CREDIT.
+
+    (a) Amount of Credit.--Subsection (a) of section 51 (relating to 
+amount of credit) is amended by striking ``40 percent'' and inserting 
+``35 percent''.
+    (b) Members of Targeted Groups.--Subsection (d) of section 51 is 
+amended to read as follows:
+    ``(d) Members of Targeted Groups.--For purposes of this subpart--
+            ``(1) In general.--An individual is a member of a targeted 
+        group if such individual is--
+                    ``(A) a qualified IV-A recipient,
+                    ``(B) a qualified veteran,
+                    ``(C) a qualified ex-felon,
+                    ``(D) a high-risk youth,
+                    ``(E) a vocational rehabilitation referral,
+                    ``(F) a qualified summer youth employee, or
+                    ``(G) a qualified food stamp recipient.
+            ``(2) Qualified iv-a recipient.--
+                    ``(A) In general.--The term `qualified IV-A 
+                recipient' means any individual who is certified by the 
+                designated local agency as being a member of a family 
+                receiving assist
+
+[[Page 110 STAT. 1769]]
+
+                ance under a IV-A program for at least a 9-month period 
+                ending during the 9-month period ending on the hiring 
+                date.
+                    ``(B) IV-A program.--For purposes of this paragraph, 
+                the term `IV-A program' means any program providing 
+                assistance under a State plan approved under part A of 
+                title IV of the Social Security Act (relating to 
+                assistance for needy families with minor children) and 
+                any successor of such program.
+            ``(3) Qualified veteran.--
+                    ``(A) In general.--The term `qualified veteran' 
+                means any veteran who is certified by the designated 
+                local agency as being--
+                          ``(i) a member of a family receiving 
+                      assistance under a IV-A program (as defined in 
+                      paragraph (2)(B)) for at least a 9-month period 
+                      ending during the 12-month period ending on the 
+                      hiring date, or
+                          ``(ii) a member of a family receiving 
+                      assistance under a food stamp program under the 
+                      Food Stamp Act of 1977 for at least a 3-month 
+                      period ending during the 12-month period ending on 
+                      the hiring date.
+                    ``(B) Veteran.--For purposes of subparagraph (A), 
+                the term `veteran' means any individual who is certified 
+                by the designated local agency as--
+                          ``(i)(I) having served on active duty (other 
+                      than active duty for training) in the Armed Forces 
+                      of the United States for a period of more than 180 
+                      days, or
+                          ``(II) having been discharged or released from 
+                      active duty in the Armed Forces of the United 
+                      States for a service-connected disability, and
+                          ``(ii) not having any day during the 60-day 
+                      period ending on the hiring date which was a day 
+                      of extended active duty in the Armed Forces of the 
+                      United States.
+                For purposes of clause (ii), the term `extended active 
+                duty' means a period of more than 90 days during which 
+                the individual was on active duty (other than active 
+                duty for training).
+            ``(4) Qualified ex-felon.--The term `qualified ex-felon' 
+        means any individual who is certified by the designated local 
+        agency--
+                    ``(A) as having been convicted of a felony under any 
+                statute of the United States or any State,
+                    ``(B) as having a hiring date which is not more than 
+                1 year after the last date on which such individual was 
+                so convicted or was released from prison, and
+                    ``(C) as being a member of a family which had an 
+                income during the 6 months immediately preceding the 
+                earlier of the month in which such income determination 
+                occurs or the month in which the hiring date occurs, 
+                which, on an annual basis, would be 70 percent or less 
+                of the Bureau of Labor Statistics lower living standard.
+        Any determination under subparagraph (C) shall be valid for the 
+        45-day period beginning on the date such determination is made.
+            ``(5) High-risk youth.--
+
+[[Page 110 STAT. 1770]]
+
+                    ``(A) In general.--The term `high-risk youth' means 
+                any individual who is certified by the designated local 
+                agency--
+                          ``(i) as having attained age 18 but not age 25 
+                      on the hiring date, and
+                          ``(ii) as having his principal place of abode 
+                      within an empowerment zone or enterprise 
+                      community.
+                    ``(B) Youth must continue to reside in zone.--In the 
+                case of a high-risk youth, the term `qualified wages' 
+                shall not include wages paid or incurred for services 
+                performed while such youth's principal place of abode is 
+                outside an empowerment zone or enterprise community.
+            ``(6) Vocational rehabilitation referral.--The term 
+        `vocational rehabilitation referral' means any individual who is 
+        certified by the designated local agency as--
+                    ``(A) having a physical or mental disability which, 
+                for such individual, constitutes or results in a 
+                substantial handicap to employment, and
+                    ``(B) having been referred to the employer upon 
+                completion of (or while receiving) rehabilitative 
+                services pursuant to--
+                          ``(i) an individualized written rehabilitation 
+                      plan under a State plan for vocational 
+                      rehabilitation services approved under the 
+                      Rehabilitation Act of 1973, or
+                          ``(ii) a program of vocational rehabilitation 
+                      carried out under chapter 31 of title 38, United 
+                      States Code.
+            ``(7) Qualified summer youth employee.--
+                    ``(A) In general.--The term `qualified summer youth 
+                employee' means any individual--
+                          ``(i) who performs services for the employer 
+                      between May 1 and September 15,
+                          ``(ii) who is certified by the designated 
+                      local agency as having attained age 16 but not 18 
+                      on the hiring date (or if later, on May 1 of the 
+                      calendar year involved),
+                          ``(iii) who has not been an employee of the 
+                      employer during any period prior to the 90-day 
+                      period described in subparagraph (B)(i), and
+                          ``(iv) who is certified by the designated 
+                      local agency as having his principal place of 
+                      abode within an empowerment zone or enterprise 
+                      community.
+                    ``(B) Special rules for determining amount of 
+                credit.--For purposes of applying this subpart to wages 
+                paid or incurred to any qualified summer youth 
+                employee--
+                          ``(i) subsection (b)(2) shall be applied by 
+                      substituting `any 90-day period between May 1 and 
+                      September 15' for `the 1-year period beginning 
+                      with the day the individual begins work for the 
+                      employer', and
+                          ``(ii) subsection (b)(3) shall be applied by 
+                      substituting `$3,000' for `$6,000'.
+                The preceding sentence shall not apply to an individual 
+                who, with respect to the same employer, is certified as 
+                a member of another targeted group after such individual 
+                has been a qualified summer youth employee.
+                    ``(C) Youth must continue to reside in zone.--
+                Paragraph (5)(B) shall apply for purposes of 
+                subparagraph (A)(iv).
+
+[[Page 110 STAT. 1771]]
+
+            ``(8) Qualified food stamp recipient.--
+                    ``(A) In general.--The term `qualified food stamp 
+                recipient' means any individual who is certified by the 
+                designated local agency--
+                          ``(i) as having attained age 18 but not age 25 
+                      on the hiring date, and
+                          ``(ii) as being a member of a family--
+                                    ``(I) receiving assistance under a 
+                                food stamp program under the Food Stamp 
+                                Act of 1977 
+                                for the 6-month period ending on the 
+                                hiring date, or
+                                    ``(II) receiving such assistance for 
+                                at least 3 months of the 5-month period 
+                                ending on the hiring date, in the case 
+                                of a member of a family who ceases to be 
+                                eligible for such assistance under 
+                                section 6(o) of the Food Stamp Act of 
+                                1977.
+                    ``(B) Participation <<NOTE: Contracts.>>  
+                information.--Notwithstanding any other provision of 
+                law, the Secretary of the Treasury and the Secretary of 
+                Agriculture shall enter into an agreement to provide 
+                information to designated local agencies with respect to 
+                participation in the food stamp program.
+            ``(9) Hiring date.--The term `hiring date' means the day the 
+        individual is hired by the employer.
+            ``(10) Designated local agency.--The term `designated local 
+        agency' means a State employment security agency established in 
+        accordance with the Act of June 6, 1933, as amended (29 U.S.C. 
+        49-49n).
+            ``(11) Special rules for certifications.--
+                    ``(A) In general.--An individual shall not be 
+                treated as a member of a targeted group unless--
+                          ``(i) on or before the day on which such 
+                      individual begins work for the employer, the 
+                      employer 
+                      has received a certification from a designated 
+                      local agency that such individual is a member of a 
+                      targeted group, or
+                          ``(ii)(I) on or before the day the individual 
+                      is offered employment with the employer, a pre-
+                      screening notice is completed by the employer with 
+                      respect to such individual, and
+                          ``(II) not later than the 21st day after the 
+                      individual begins work for the employer, the 
+                      employer submits such notice, signed by the 
+                      employer and the individual under penalties of 
+                      perjury, to the designated local agency as part of 
+                      a written request for such a certification from 
+                      such agency.
+                For purposes of this paragraph, the term `pre-screening 
+                notice' means a document (in such form as the Secretary 
+                shall prescribe) which contains information provided by 
+                the individual on the basis of which the employer 
+                believes that the individual is a member of a targeted 
+                group.
+                    ``(B) Incorrect certifications.--If--
+                          ``(i) an individual has been certified by a 
+                      designated local agency as a member of a targeted 
+                      group, and
+                          ``(ii) such certification is incorrect because 
+                      it was based on false information provided by such 
+                      individual,
+                the certification shall be revoked and wages paid by the 
+                employer after the date on which notice of revocation is
+
+[[Page 110 STAT. 1772]]
+
+                received by the employer shall not be treated as 
+                qualified wages.
+                    ``(C) Explanation of denial of request.--If a 
+                designated local agency denies a request for 
+                certification of membership in a targeted group, such 
+                agency shall provide to the person making such request a 
+                written explanation of the reasons for such denial.''.
+
+    (c) Minimum Employment Period.--Paragraph (3) of section 51(i) 
+(relating to certain individuals ineligible) is amended to read as 
+follows:
+            ``(3) Individuals not meeting minimum employment period.--No 
+        wages shall be taken into account under subsection (a) with 
+        respect to any individual unless such individual either--
+                    ``(A) is employed by the employer at least 180 days 
+                (20 days in the case of a qualified summer youth 
+                employee), or
+                    ``(B) has completed at least 400 hours (120 hours in 
+                the case of a qualified summer youth employee) of 
+                services performed for the employer.''.
+
+    (d) Termination.--Paragraph (4) of section 51(c) (relating to wages 
+defined) is amended to read as follows:
+            ``(4) Termination.--The term `wages' shall not include any 
+        amount paid or incurred to an individual who begins work for the 
+        employer--
+                    ``(A) after December 31, 1994, and before October 1, 
+                1996, or
+                    ``(B) after September 30, 1997.''.
+
+    (e) Redesignation of Credit.--
+            (1) Sections 38(b)(2), 41(b)(2)(D)(iii), 45A(b)(1)(B), 51 
+        (a) and (g), and 196(c) are each amended in the text by striking 
+        ``targeted jobs credit'' each place it appears and inserting 
+        ``work opportunity credit''.
+            (2) The subpart heading for subpart F of part IV of 
+        subchapter A of chapter 1 is amended by striking ``Targeted Jobs 
+        Credit'' and inserting ``Work Opportunity Credit''.
+            (3) The table of subparts for such part IV is amended by 
+        striking ``targeted jobs credit'' and inserting ``work 
+        opportunity credit''.
+            (4) The headings for sections 41(b)(2)(D)(iii) and 
+        1396(c)(3) are each amended by striking ``targeted jobs credit'' 
+        and inserting ``work opportunity credit''.
+            (5) The heading for subsection (j) of section 51 is amended 
+        by striking ``Targeted Jobs Credit'' and inserting ``Work 
+        Opportunity Credit''.
+
+    (f) Technical Amendment.--Paragraph (1) of section 51(c) is amended 
+by striking ``, subsection (d)(8)(D),''.
+    (g) Effective <<NOTE: 26 USC 38 note.>>  Date.--The amendments made 
+by this section shall apply to individuals who begin work for the 
+employer after September 30, 1996.
+SEC. 1202. EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE PROGRAMS.
+
+    (a) Extension.--Subsection (d) of section 127 (relating to 
+educational assistance programs) is amended by striking ``December 31, 
+1994.'' and inserting ``May 31, 1997. In the case of any taxable year 
+beginning in 1997, only expenses paid with respect to courses
+
+[[Page 110 STAT. 1773]]
+
+beginning before July 1, 1997, shall be taken into account in 
+determining the amount excluded under this section.''.
+    (b) Limitation to Education Below Graduate Level.--The last sentence 
+of section 127(c)(1) is amended by inserting before the period the 
+following: ``, and such term also does not include any payment for, or 
+the provision of any benefits with respect to, any graduate level course 
+of a kind normally taken by an individual pursuing a program leading to 
+a law, business, medical, or other advanced academic or professional 
+degree''.
+    (c) Effective <<NOTE: 26 USC 127 note.>>  Dates.--
+            (1) Extension.--The amendment made by subsection (a) shall 
+        apply to taxable years beginning after December 31, 1994.
+            (2) Graduate education.--The amendment made by subsection 
+        (b) shall apply with respect to expenses relating to courses 
+        beginning after June 30, 1996.
+            (3) Expedited procedures.--The Secretary of the Treasury 
+        shall establish expedited procedures for the refund of any 
+        overpayment of taxes imposed by the Internal Revenue Code of 
+        1986 which is attributable to amounts excluded from gross income 
+        during 1995 or 1996 under section 127 of such Code, including 
+        procedures waiving the requirement
+that an employer obtain an employee's signature where the employer 
+demonstrates to the satisfaction of the Secretary that any refund 
+collected by the employer on behalf of the employee will be paid to the 
+employee.
+SEC. 1203. FUTA EXEMPTION FOR ALIEN AGRICULTURAL WORKERS.
+
+    (a) In General.--Subparagraph (B) of section 3306(c)(1) (defining 
+employment) is amended by striking ``before January 1, 1995,''.
+    (b) Effective Date.--The amendment made by subsection (a) shall 
+apply to services performed after December 31, 1994.
+
+SEC. 1204. RESEARCH CREDIT.
+
+    (a) In General.--Subsection (h) of section 41 (relating to credit 
+for research activities) is amended to read as follows:
+    ``(h) Termination.--
+            ``(1) In general.--This section shall not apply to any 
+        amount paid or incurred--
+                    ``(A) after June 30, 1995, and before July 1, 
+                1996, or
+                    ``(B) after May 31, 1997.
+        Notwithstanding the preceding sentence, in the case of a 
+        taxpayer making an election under subsection (c)(4) for its 
+        first taxable year beginning after June 30, 1996, and before 
+        July 1, 1997, this section shall apply to amounts paid or 
+        incurred during the first 11 months of such taxable year.
+            ``(2) Computation of base amount.--In the case of any 
+        taxable year with respect to which this section applies to a 
+        number of days which is less than the total number of days in 
+        such taxable year, the base amount with respect to such taxable 
+        year shall be the amount which bears the same ratio to the base 
+        amount for such year (determined without regard to this 
+        paragraph) as the number of days in such taxable year to which 
+        this section applies bears to the total number of days in such 
+        taxable year.''.
+
+    (b) Base Amount for Start-Up Companies.--Clause (i) of section 
+41(c)(3)(B) (relating to start-up companies) is amended to read as 
+follows:
+
+[[Page 110 STAT. 1774]]
+
+                          ``(i)  Taxpayers to which subparagraph 
+                      applies.--The fixed-base percentage shall be 
+                      determined under this subparagraph if--
+                                    ``(I) the first taxable year in 
+                                which a taxpayer had both gross receipts 
+                                and qualified research expenses begins 
+                                after December 31, 1983, or
+                                    ``(II) there are fewer than 3 
+                                taxable years beginning after December 
+                                31, 1983, and before January 1, 1989, in 
+                                which the taxpayer had both gross 
+                                receipts and qualified research 
+                                expenses.''.
+
+    (c) Election of Alternative Incremental Credit.--Subsection (c) of 
+section 41 is amended by redesignating paragraphs (4) and (5) as 
+paragraphs (5) and (6), respectively, and by inserting after paragraph 
+(3) the following new paragraph:
+            ``(4) Election of alternative incremental credit.--
+                    ``(A) In general.--At the election of the taxpayer, 
+                the credit determined under subsection (a)(1) shall be 
+                equal to the sum of--
+                          ``(i) 1.65 percent of so much of the qualified 
+                      research expenses for the taxable year as exceeds 
+                      1 percent of the average described in subsection 
+                      (c)(1)(B) but does not exceed 1.5 percent of such 
+                      average,
+                          ``(ii) 2.2 percent of so much of such expenses 
+                      as exceeds 1.5 percent of such average but does 
+                      not exceed 2 percent of such average, and
+                          ``(iii) 2.75 percent of so much of such 
+                      expenses as exceeds 2 percent of such average.
+                    ``(B) Election.--An election under this paragraph 
+                may be made only for the first taxable year of the 
+                taxpayer beginning after June 30, 1996. Such an election 
+                shall apply to the taxable year for which made and all 
+                succeeding taxable years unless revoked with the consent 
+                of the Secretary.''.
+
+    (d) Increased Credit for Contract Research Expenses With Respect to 
+Certain Research Consortia.--Paragraph (3) of section 41(b) is amended 
+by adding at the end the following new subparagraph:
+                    ``(C) Amounts paid to certain research 
+                consortia.--
+                          ``(i) In general.--Subparagraph (A) shall be 
+                      applied by substituting `75 percent' for `65 
+                      percent' with respect to amounts paid or incurred 
+                      by the taxpayer to a qualified research consortium 
+                      for qualified research on behalf of the taxpayer 
+                      and 1 or more unrelated taxpayers. For purposes of 
+                      the preceding sentence, all persons treated as a 
+                      single employer under subsection (a) or (b) of 
+                      section 52 shall be treated as related taxpayers.
+                          ``(ii) Qualified research consortium.--The 
+                      term `qualified research consortium' means any 
+                      organization which--
+                                    ``(I) is described in section 
+                                501(c)(3) or 501(c)(6) and is exempt 
+                                from tax under section 501(a),
+                                    ``(II) is organized and operated 
+                                primarily to conduct scientific 
+                                research, and
+                                    ``(III) is not a private 
+                                foundation.''.
+
+[[Page 110 STAT. 1775]]
+
+    (e)  Conforming Amendment.--Subparagraph (D) of section 28(b)(1) is 
+amended by inserting ``, and before July 1, 1996, and periods after May 
+31, 1997'' after ``June 30, 1995''.
+    (f) Effective <<NOTE: 26 USC 41 note.>>  Dates.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to taxable years 
+        ending after June 30, 1996.
+            (2) Subsections (c) and (d).--The amendments made by 
+        subsections (c) and (d) shall apply to taxable years beginning 
+        after June 30, 1996.
+            (3) Estimated tax.--The amendments made by this section 
+        shall not be taken into account under section 6654 or 6655 of 
+        the Internal Revenue Code of 1986 (relating to failure to pay 
+        estimated tax) in determining the amount of any installment 
+        required to be paid for a taxable year beginning in 1997.
+
+SEC. 1205. ORPHAN DRUG TAX CREDIT.
+
+    (a) Recategorized as a Business Credit.--
+            (1) In general.--Section 28 (relating to clinical testing 
+        expenses for certain drugs for rare diseases or conditions) is 
+        transferred to subpart D of part IV of subchapter A of chapter 
+        1, inserted after section 45B, and redesignated as section 45C.
+            (2) Conforming amendment.--Subsection (b) of section 38 
+        (relating to general business credit) is amended by striking 
+        ``plus'' at the end of paragraph (10), by striking the period at 
+        the end of paragraph (11) and inserting ``, plus'', and by 
+        adding at the end the following new paragraph:
+            ``(12) the orphan drug credit determined under section 
+        45C(a).''.
+            (3) Clerical amendments.--
+                    (A) The table of sections for subpart B of such part 
+                IV is amended by striking the item relating to section 
+                28.
+                    (B) The table of sections for subpart D of such part 
+                IV is amended by adding at the end the following new 
+                item:
+
+``Sec. 45C. Clinical testing expenses for certain drugs for rare 
+           diseases or conditions.''.
+
+    (b) Credit Termination.--Subsection (e) of section 45C, as 
+redesignated by subsection (a)(1), is amended to read as follows:
+    ``(e) Termination.--This section shall not apply to any amount paid 
+or incurred--
+            ``(1) after December 31, 1994, and before July 1, 
+        1996, or
+            ``(2) after May 31, 1997.''.
+
+    (c) No Pre-July 1, 1996 Carrybacks.--Subsection (d) of section 39 
+(relating to carryback and carryforward of unused credits) is amended by 
+adding at the end the following new paragraph:
+            ``(7) No carryback of section 45c credit before july 1, 
+        1996.--No portion of the unused business credit for any taxable 
+        year which is attributable to the orphan drug credit determined 
+        under section 45C may be carried back to a taxable year ending 
+        before July 1, 1996.''.
+
+    (d) Additional Conforming Amendments.--
+            (1) Section 45C(a), as redesignated by subsection (a)(1), is 
+        amended by striking ``There shall be allowed as a credit against 
+        the tax imposed by this chapter for the taxable year''
+
+[[Page 110 STAT. 1776]]
+
+        and inserting ``For purposes of section 38, the credit 
+        determined under this section for the taxable year is''.
+            (2) Section 45C(d), as so redesignated, is amended by 
+        striking paragraph (2) and by redesignating paragraphs (3), (4), 
+        and (5) as paragraphs (2), (3), and (4).
+            (3) Section 29(b)(6)(A) is amended by striking ``sections 27 
+        and 28'' and inserting ``section 27''.
+            (4) Section 30(b)(3)(A) is amended by striking ``sections 
+        27, 28, and 29'' and inserting ``sections 27 and 29''.
+            (5) Section 53(d)(1)(B) is amended--
+                    (A) by striking ``or not allowed under section 28 
+                solely by reason of the application of section 
+                28(d)(2)(B),'' in clause (iii), and
+                    (B) by striking ``or not allowed under section 28 
+                solely by reason of the application of section 
+                28(d)(2)(B)'' in clause (iv)(II).
+            (6) Section 55(c)(2) is amended by striking ``28(d)(2),''.
+            (7) Section 280C(b) is amended--
+                    (A) by striking ``section 28(b)'' in paragraph (1) 
+                and inserting ``section 45C(b)'',
+                    (B) by striking ``section 28'' in paragraphs (1) and 
+                (2)(A) and inserting ``section 45C'', and
+                    (C) by striking ``subsection (d)(2) thereof'' in 
+                paragraphs (1) and (2)(A) and inserting ``section 
+                38(c)''.
+
+    (e) Effective Date.--The <<NOTE: 26 USC 29 note.>>  amendments made 
+by this section shall apply to amounts paid or incurred in taxable years 
+ending after June 30, 1996.
+
+SEC. 1206. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS.
+
+    (a) In General.--Subparagraph (D) of section 170(e)(5) (relating to 
+special rule for contributions of stock for which market quotations are 
+readily available) is amended to read as follows:
+                    ``(D) Termination.--This paragraph shall not apply 
+                to contributions made--
+                          ``(i) after December 31, 1994, and before July 
+                      1, 1996, or
+                          ``(ii) after May 31, 1997.''.
+
+    (b) Effective <<NOTE: 26 USC 170 note.>>  Date.--The amendment made 
+by this section shall apply to contributions made after June 30, 1996.
+SEC. 1207. EXTENSION OF BINDING CONTRACT DATE FOR BIOMASS AND COAL 
+                          FACILITIES.
+
+    (a) In General.--Subparagraph (A) of section 29(g)(1) (relating to 
+extension of certain facilities) is amended by striking ``January 1, 
+1997'' and inserting ``July 1, 1998'' and by striking ``January 1, 
+1996'' and inserting ``January 1, 1997''.
+    (b) Effective <<NOTE: 26 USC 29 note.>>  Date.--The amendment made 
+by this section shall take effect on the date of the enactment of this 
+Act.
+SEC. 1208. MORATORIUM FOR EXCISE TAX ON DIESEL FUEL SOLD FOR USE 
+                          OR USED IN DIESEL-POWERED MOTORBOATS.
+
+    Subparagraph (D) of section 4041(a)(1) (relating to the imposition 
+of tax on diesel fuel and special motor fuels) is amended by 
+redesignating clauses (i) and (ii) as clauses (ii) and (iii), 
+respectively, and by inserting before clause (ii) (as redesignated) the 
+following new clause:
+                          ``(i) no tax shall be imposed by subsection 
+                      (a) or (d)(1) during the period beginning on the 
+                      date which
+
+[[Page 110 STAT. 1777]]
+
+                      is 7 days after the date of the enactment of the 
+                      Small Business Job Protection Act of 1996 and 
+                      ending on December 31, 1997,''.
+
+            Subtitle C--Provisions Relating to S Corporations
+
+SEC. 1301. S CORPORATIONS PERMITTED TO HAVE 75 SHAREHOLDERS.
+
+    Subparagraph (A) of section 1361(b)(1) (defining small business 
+corporation) is amended by striking ``35 shareholders'' and inserting 
+``75 shareholders''.
+
+SEC. 1302. ELECTING SMALL BUSINESS TRUSTS.
+
+    (a) General Rule.--Subparagraph (A) of section 1361(c)(2) (relating 
+to certain trusts permitted as shareholders) is amended by inserting 
+after clause (iv) the following new clause:
+                          ``(v) An electing small business trust.''.
+
+    (b) Current Beneficiaries Treated as Shareholders.--Subparagraph (B) 
+of section 1361(c)(2) is amended by adding at the end the following new 
+clause:
+                          ``(v) In the case of a trust described in 
+                      clause (v) of subparagraph (A), each potential 
+                      current beneficiary of such trust shall be treated 
+                      as a shareholder; except that, if for any period 
+                      there is no potential current beneficiary of such 
+                      trust, such trust shall be treated as the 
+                      shareholder during such period.''.
+
+    (c) Electing Small Business Trust Defined.--Section 1361 (defining S 
+corporation) is amended by adding at the end the following new 
+subsection:
+    ``(e) Electing Small Business Trust Defined.--
+            ``(1) Electing small business trust.--For purposes of this 
+        section--
+                    ``(A) In general.--Except as provided in 
+                subparagraph (B), the term `electing small business 
+                trust' means any trust if--
+                          ``(i) such trust does not have as a 
+                      beneficiary any person other than (I) an 
+                      individual, (II) an estate, or (III) an 
+                      organization described in paragraph (2), (3), (4), 
+                      or (5) of section 170(c) which holds a contingent 
+                      interest and is not a potential current 
+                      beneficiary,
+                          ``(ii) no interest in such trust was acquired 
+                      by purchase, and
+                          ``(iii) an election under this subsection 
+                      applies to such trust.
+                    ``(B) Certain trusts not eligible.--The term 
+                `electing small business trust' shall not include--
+                          ``(i) any qualified subchapter S trust (as 
+                      defined in subsection (d)(3)) if an election under 
+                      subsection (d)(2) applies to any corporation the 
+                      stock of which is held by such trust, and
+                          ``(ii) any trust exempt from tax under this 
+                      subtitle.
+                    ``(C) Purchase.--For purposes of subparagraph (A), 
+                the term `purchase' means any acquisition if the basis 
+                of the property acquired is determined under section 
+                1012.
+            ``(2) Potential current beneficiary.--For purposes of this 
+        section, the term `potential current beneficiary' means,
+
+[[Page 110 STAT. 1778]]
+
+        with respect to any period, any person who at any time during 
+        such period is entitled to, or at the discretion of any person 
+        may receive, a distribution from the principal or income of the 
+        trust. If a trust disposes of all of the stock which it holds in 
+        an S corporation, then, with respect to such corporation, the 
+        term `potential current beneficiary' does not include any person 
+        who first met the requirements of the preceding sentence during 
+        the 60-day period ending on the date of such disposition.
+            ``(3) Election.--An election under this subsection shall be 
+        made by the trustee. Any such election shall apply to the 
+        taxable year of the trust for which made and all subsequent 
+        taxable years of such trust unless revoked with the consent of 
+        the Secretary.
+            ``(4) Cross reference.--
+                  ``For special treatment of electing small business 
+                trusts, see section 641(d).''.
+
+    (d) Taxation of Electing Small Business Trusts.--Section 641 
+(relating to imposition of tax on trusts) is amended by adding at the 
+end the following new subsection:
+    ``(d) Special Rules for Taxation of Electing Small Business 
+Trusts.--
+            ``(1) In general.--For purposes of this chapter--
+                    ``(A) the portion of any electing small business 
+                trust which consists of stock in 1 or more S 
+                corporations shall be treated as a separate trust, and
+                    ``(B) the amount of the tax imposed by this chapter 
+                on such separate trust shall be determined with the 
+                modifications of paragraph (2).
+            ``(2) Modifications.--For purposes of paragraph (1), the 
+        modifications of this paragraph are the following:
+                    ``(A) Except as provided in section 1(h), the amount 
+                of the tax imposed by section 1(e) shall be determined 
+                by using the highest rate of tax set forth in section 
+                1(e).
+                    ``(B) The exemption amount under section 55(d) shall 
+                be zero.
+                    ``(C) The only items of income, loss, deduction, or 
+                credit to be taken into account are the following:
+                          ``(i) The items required to be taken into 
+                      account under section 1366.
+                          ``(ii) Any gain or loss from the disposition 
+                      of stock in an S corporation.
+                          ``(iii) To the extent provided in regulations, 
+                      State or local income taxes or administrative 
+                      expenses to the extent allocable to items 
+                      described in clauses (i) and (ii).
+                No deduction or credit shall be allowed for any amount 
+                not described in this paragraph, and no item described 
+                in this paragraph shall be apportioned to any 
+                beneficiary.
+                    ``(D) No amount shall be allowed under paragraph (1) 
+                or (2) of section 1211(b).
+            ``(3) Treatment of remainder of trust and distributions.--
+        For purposes of determining--
+                    ``(A) the amount of the tax imposed by this chapter 
+                on the portion of any electing small business trust not 
+                treated as a separate trust under paragraph (1), and
+                    ``(B) the distributable net income of the entire 
+                trust,
+
+[[Page 110 STAT. 1779]]
+
+        the items referred to in paragraph (2)(C) shall be excluded. 
+        Except as provided in the preceding sentence, this subsection 
+        shall not affect the taxation of any distribution from the 
+        trust.
+            ``(4) Treatment of unused deductions where termination of 
+        separate trust.--If a portion of an electing small business 
+        trust ceases to be treated as a separate trust under paragraph 
+        (1), any carryover or excess deduction of the separate trust 
+        which is referred to in section 642(h) shall be taken into 
+        account by the entire trust.
+            ``(5) Electing small business trust.--For purposes of this 
+        subsection, the term `electing small business trust' has the 
+        meaning given such term by section 1361(e)(1).''.
+
+    (e) Technical Amendment.--Paragraph (1) of section 1366(a) is 
+amended by inserting ``, or of a trust or estate which terminates,'' 
+after ``who dies''.
+SEC. 1303. EXPANSION OF POST-DEATH QUALIFICATION FOR CERTAIN 
+                          TRUSTS.
+
+    Subparagraph (A) of section 1361(c)(2) (relating to certain trusts 
+permitted as shareholders) is amended--
+            (1) by striking ``60-day period'' each place it appears in 
+        clauses (ii) and (iii) and inserting ``2-year period'', and
+            (2) by striking the last sentence in clause (ii).
+SEC. 1304. FINANCIAL INSTITUTIONS PERMITTED TO HOLD SAFE 
+                          HARBOR DEBT.
+
+    Clause (iii) of section 1361(c)(5)(B) (defining straight debt) is 
+amended by striking ``or a trust described in paragraph (2)'' and 
+inserting ``a trust described in paragraph (2), or a person which is 
+actively and regularly engaged in the business of lending money''.
+SEC. 1305. RULES RELATING TO INADVERTENT TERMINATIONS AND INVALID 
+                          ELECTIONS.
+
+    (a) General Rule.--Subsection (f) of section 1362 (relating to 
+inadvertent terminations) is amended to read as follows:
+
+    ``(f) Inadvertent Invalid Elections or Terminations.--If--
+            ``(1) an election under subsection (a) by any corporation--
+                    ``(A) was not effective for the taxable year for 
+                which made (determined without regard to subsection 
+                (b)(2)) by reason of a failure to meet the requirements 
+                of section 1361(b) or to obtain shareholder consents, or
+                    ``(B) was terminated under paragraph (2) or (3) of 
+                subsection (d),
+            ``(2) the Secretary determines that the circumstances 
+        resulting in such ineffectiveness or termination were 
+        inadvertent,
+            ``(3) no later than a reasonable period of time after 
+        discovery of the circumstances resulting in such ineffectiveness 
+        or termination, steps were taken--
+                    ``(A) so that the corporation is a small business 
+                corporation, or
+                    ``(B) to acquire the required shareholder consents, 
+                and
+            ``(4) the corporation, and each person who was a shareholder 
+        in the corporation at any time during the period specified 
+        pursuant to this subsection, agrees to make such adjustments 
+        (consistent with the treatment of the corporation as an S 
+        corporation) as may be required by the Secretary with respect to 
+        such period,
+
+[[Page 110 STAT. 1780]]
+
+then, notwithstanding the circumstances resulting in such 
+ineffectiveness or termination, such corporation shall be treated as an 
+S corporation during the period specified by the Secretary.''.
+    (b) Late Elections, Etc.--Subsection (b) of section 1362 is amended 
+by adding at the end the following new paragraph:
+            ``(5) Authority to treat late elections, etc., as timely.--
+        If--
+                    ``(A) an election under subsection (a) is made for 
+                any taxable year (determined without regard to paragraph 
+                (3)) after the date prescribed by this subsection for 
+                making such election for such taxable year or no such 
+                election is made for any taxable year, and
+                    ``(B) the Secretary determines that there was 
+                reasonable cause for the failure to timely make such 
+                election,
+        the Secretary may treat such an election as timely made for such 
+        taxable year (and paragraph (3) shall not apply).''.
+
+    (c) Effective <<NOTE: 26 USC 1362 note.>>  Date.--The amendments 
+made by subsections (a) and (b) shall apply with respect to elections 
+for taxable years beginning after December 31, 1982.
+
+SEC. 1306. AGREEMENT TO TERMINATE YEAR.
+
+    Paragraph (2) of section 1377(a) (relating to pro rata share) is 
+amended to read as follows:
+            ``(2) Election to terminate year.--
+                    ``(A) In general.--Under regulations prescribed by 
+                the Secretary, if any shareholder terminates the 
+                shareholder's interest in the corporation during the 
+                taxable year and all affected shareholders and the 
+                corporation agree to the application of this paragraph, 
+                paragraph (1) shall be applied to the affected 
+                shareholders as if the taxable year consisted of 2 
+                taxable years the first of which ends on the date of the 
+                termination.
+                    ``(B) Affected shareholders.--For purposes of 
+                subparagraph (A), the term `affected shareholders' means 
+                the shareholder whose interest is terminated and all 
+                shareholders to whom such shareholder has transferred 
+                shares during the taxable year. If such shareholder has 
+                transferred shares to the corporation, the term 
+                `affected shareholders' shall include all persons who 
+                are shareholders during the taxable year.''.
+
+SEC. 1307. EXPANSION OF POST-TERMINATION TRANSITION PERIOD.
+
+    (a) In General.--Paragraph (1) of section 1377(b) (relating to post-
+termination transition period) is amended by striking ``and'' at the end 
+of subparagraph (A), by redesignating subparagraph (B) as subparagraph 
+(C), and by inserting after subparagraph (A) the following new 
+subparagraph:
+                    ``(B) the 120-day period beginning on the date of 
+                any determination pursuant to an audit of the taxpayer 
+                which follows the termination of the corporation's 
+                election and which adjusts a subchapter S item of 
+                income, loss, or deduction of the corporation arising 
+                during the S period (as defined in section 1368(e)(2)), 
+                and''.
+
+    (b) Determination Defined.--Paragraph (2) of section 1377(b) is 
+amended by striking subparagraphs (A) and (B), by redesignating 
+subparagraph (C) as subparagraph (B), and by inserting before 
+subparagraph (B) (as so redesignated) the following new subparagraph:
+
+[[Page 110 STAT. 1781]]
+
+                    ``(A) a determination as defined in section 1313(a), 
+                or''.
+
+    (c) Repeal of Special Audit Provisions for Sub-
+chapter S Items.--
+            (1) General rule.--Subchapter <<NOTE: 26 USC 6241 et seq.>>  
+        D of chapter 63 (relating to tax treatment of subchapter S 
+        items) is hereby repealed.
+            (2) Consistent treatment required.--Section 6037 (relating 
+        to return of S corporation) is amended by adding at the end the 
+        following new subsection:
+
+    ``(c) Shareholder's Return Must Be Consistent With Corporate Return 
+or Secretary Notified of Inconsistency.--
+            ``(1) In general.--A shareholder of an S corporation shall, 
+        on such shareholder's return, treat a subchapter S item in a 
+        manner which is consistent with the treatment of such item on 
+        the corporate return.
+            ``(2) Notification of inconsistent treatment.--
+                    ``(A) In general.--In the case of any subchapter S 
+                item, if--
+                          ``(i)(I) the corporation has filed a return 
+                      but the shareholder's treatment on his return is 
+                      (or may be) inconsistent with the treatment of the 
+                      item on the corporate return, or
+                          ``(II) the corporation has not filed a return, 
+                      and
+                          ``(ii) the shareholder files with the 
+                      Secretary a statement identifying the 
+                      inconsistency,
+                paragraph (1) shall not apply to such item.
+                    ``(B) Shareholder receiving incorrect information.--
+                A shareholder shall be treated as having complied with 
+                clause (ii) of subparagraph (A) with respect to a 
+                subchapter S item if the shareholder--
+                          ``(i) demonstrates to the satisfaction of the 
+                      Secretary that the treatment of the subchapter S 
+                      item on the shareholder's return is consistent 
+                      with the treatment of the item on the schedule 
+                      furnished to the shareholder by the corporation, 
+                      and
+                          ``(ii) elects to have this paragraph apply 
+                      with respect to that item.
+            ``(3) Effect of failure to notify.--In any case--
+                    ``(A) described in subparagraph (A)(i)(I) of 
+                paragraph (2), and
+                    ``(B) in which the shareholder does not comply with 
+                subparagraph (A)(ii) of paragraph (2),
+        any adjustment required to make the treatment of the items by 
+        such shareholder consistent with the treatment of the items on 
+        the corporate return shall be treated as arising out of 
+        mathematical or clerical errors and assessed according to 
+        section 6213(b)(1). Paragraph (2) of section 6213(b) shall not 
+        apply to any assessment referred to in the preceding sentence.
+            ``(4) Subchapter s item.--For purposes of this subsection, 
+        the term `subchapter S item' means any item of an S corporation 
+        to the extent that regulations prescribed by the Secretary 
+        provide that, for purposes of this subtitle, such item is more 
+        appropriately determined at the corporation level than at the 
+        shareholder level.
+
+[[Page 110 STAT. 1782]]
+
+            ``(5) Addition to tax for failure to comply with section.--
+                  ``For addition to tax in the case of a shareholder's 
+                negligence in connection with, or disregard of, the 
+                requirements of this section, see part II of subchapter 
+                A of chapter 68.''.
+
+            (3) Conforming amendments.--
+                    (A) Section 1366 is amended by striking sub-
+                section (g).
+                    (B) Subsection (b) of section 6233 is amended to 
+                read as follows:
+
+    ``(b) Similar Rules in Certain Cases.--If a partnership return is 
+filed for any taxable year but it is determined that there is no entity 
+for such taxable year, to the extent provided in regulations, rules 
+similar to the rules of subsection (a) shall apply.''.
+                    (C) The table of subchapters for chapter 63 is 
+                amended by striking the item relating to subchapter D.
+
+SEC. 1308. S CORPORATIONS PERMITTED TO HOLD SUBSIDIARIES.
+
+    (a) In General.--Paragraph (2) of section 1361(b) (defining 
+ineligible corporation) is amended by striking subparagraph (A) and by 
+redesignating subparagraphs (B), (C), (D), and (E) as subparagraphs (A), 
+(B), (C), and (D), respectively.
+    (b) Treatment of Certain Wholly Owned S Corporation Subsidiaries.--
+Section 1361(b) (defining small business corporation) is amended by 
+adding at the end the following new paragraph:
+            ``(3) Treatment of certain wholly owned subsidiaries.--
+                    ``(A) In general.--For purposes of this title--
+                          ``(i) a corporation which is a qualified 
+                      subchapter S subsidiary shall not be treated as a 
+                      separate corporation, and
+                          ``(ii) all assets, liabilities, and items of 
+                      income, deduction, and credit of a qualified 
+                      subchapter S subsidiary shall be treated as 
+                      assets, liabilities, and such items (as the case 
+                      may be) of the S corporation.
+                    ``(B) Qualified subchapter s subsidiary.--For 
+                purposes of this paragraph, the term `qualified 
+                subchapter S subsidiary' means any domestic corporation 
+                which is not an ineligible corporation (as defined in 
+                paragraph (2)), if--
+                          ``(i) 100 percent of the stock of such 
+                      corporation is held by the S corporation, and
+                          ``(ii) the S corporation elects to treat such 
+                      corporation as a qualified subchapter S 
+                      subsidiary.
+                    ``(C) Treatment of terminations of qualified 
+                subchapter s subsidiary status.--For purposes of this 
+                title, if any corporation which was a qualified 
+                subchapter S subsidiary ceases to meet the requirements 
+                of subparagraph (B), such corporation shall be treated 
+                as a new corporation acquiring all of its assets (and 
+                assuming all of its liabilities) immediately before such 
+                cessation from the S corporation in exchange for its 
+                stock.
+                    ``(D) Election after termination.--If a 
+                corporation's status as a qualified subchapter S 
+                subsidiary terminates, such corporation (and any 
+                successor corporation) shall not be eligible to make--
+
+[[Page 110 STAT. 1783]]
+
+                          ``(i) an election under subparagraph (B)(ii) 
+                      to be treated as a qualified subchapter S 
+                      subsidiary, or
+                          ``(ii) an election under section 1362(a) to be 
+                      treated as an S corporation,
+                before its 5th taxable year which begins after the 1st 
+                taxable year for which such termination was effective, 
+                unless the Secretary consents to such election.''.
+
+    (c) Certain Dividends Not Treated as Passive Investment Income.--
+Paragraph (3) of section 1362(d) is amended by adding at the end the 
+following new subparagraph:
+                    ``(F) Treatment of certain dividends.--If an S 
+                corporation holds stock in a C corporation meeting the 
+                requirements of section 1504(a)(2), the term `passive 
+                investment income' shall not include dividends from such 
+                C corporation to the extent such dividends are 
+                attributable to the earnings and profits of such C 
+                corporation derived from the active conduct of a trade 
+                or business.''.
+
+    (d) Conforming Amendments.--
+            (1) Subsection (c) of section 1361 is amended by striking 
+        paragraph (6).
+            (2) Subsection (b) of section 1504 (defining includible 
+        corporation) is amended by adding at the end the following new 
+        paragraph:
+            ``(8) An S corporation.''.
+
+SEC. 1309. TREATMENT OF DISTRIBUTIONS DURING LOSS YEARS.
+
+    (a) Adjustments for Distributions Taken Into Account Before 
+Losses.--
+            (1) Subparagraph (A) of section 1366(d)(1) (relating to 
+        losses and deductions cannot exceed shareholder's basis in stock 
+        and debt) is amended by striking ``paragraph (1)'' and inserting 
+        ``paragraphs (1) and (2)(A)''.
+            (2) Subsection (d) of section 1368 (relating to certain 
+        adjustments taken into account) is amended by adding at the end 
+        the following new flush sentence:
+
+``In the case of any distribution made during any taxable year, the 
+adjusted basis of the stock shall be determined with regard to the 
+adjustments provided in paragraph (1) of section 1367(a) for the taxable 
+year.''.
+    (b) Accumulated Adjustments Account.--Paragraph (1) of section 
+1368(e) (relating to accumulated adjustments account) is amended by 
+adding at the end the following new subparagraph:
+            ``(C) Net loss for year disregarded.--
+                    ``(i) In general.--In applying this section to 
+                distributions made during any taxable year, the amount 
+                in the accumulated adjustments account as of the close 
+                of such taxable year shall be determined without regard 
+                to any net negative adjustment for such taxable year.
+                    ``(ii) Net negative adjustment.--For purposes of 
+                clause (i), the term `net negative adjustment' means, 
+                with respect to any taxable year, the excess (if any) 
+                of--
+                          ``(I) the reductions in the account for the 
+                      taxable year (other than for distributions), over
+                          ``(II) the increases in such account for such 
+                      taxable year.''.
+
+    (c) Conforming Amendments.--Subparagraph (A) of section 1368(e)(1) 
+is amended--
+
+[[Page 110 STAT. 1784]]
+
+            (1) by striking ``as provided in subparagraph (B)'' and 
+        inserting ``as otherwise provided in this paragraph'', and
+            (2) by striking ``section 1367(b)(2)(A)'' and inserting 
+        ``section 1367(a)(2)''.
+SEC. 1310. TREATMENT OF S CORPORATIONS UNDER SUBCHAPTER C.
+
+    Subsection (a) of section 1371 (relating to application of 
+subchapter C rules) is amended to read as follows:
+    ``(a) Application of Subchapter C Rules.--Except as otherwise 
+provided in this title, and except to the extent inconsistent with this 
+subchapter, subchapter C shall apply to an S corporation and its 
+shareholders.''.
+
+SEC. 1311. ELIMINATION <<NOTE: 26 USC 1361 note.>>  OF CERTAIN EARNINGS 
+            AND PROFITS.
+
+    (a) In General.--If--
+            (1) a corporation was an electing small business corporation 
+        under subchapter S of chapter 1 of the Internal Revenue Code of 
+        1986 for any taxable year beginning before January 1, 1983, and
+            (2) such corporation is an S corporation under subchapter S 
+        of chapter 1 of such Code for its first taxable year beginning 
+        after December 31, 1996,
+
+the amount of such corporation's accumulated earnings and profits (as of 
+the beginning of such first taxable year) shall be reduced by an amount 
+equal to the portion (if any) of such accumulated earnings and profits 
+which were accumulated in any taxable year beginning before January 1, 
+1983, for which such corporation was an electing small business 
+corporation under such subchapter S.
+    (b) Conforming Amendments.--
+            (1) Paragraph (3) of section 1362(d), as amended by section 
+        1308, is amended--
+                    (A) by striking ``subchapter c'' in the paragraph 
+                heading and inserting ``accumulated'',
+                    (B) by striking ``subchapter C'' in subparagraph 
+                (A)(i)(I) and inserting ``accumulated'', and
+                    (C) by striking subparagraph (B) and redesignating 
+                the following subparagraphs accordingly.
+            (2)(A) Subsection (a) of section 1375 is amended by striking 
+        ``subchapter C'' in paragraph (1) and inserting ``accumulated''.
+            (B) Paragraph (3) of section 1375(b) is amended to read as 
+        follows:
+            ``(3) Passive investment income, etc.--The terms `passive 
+        investment income' and `gross receipts' have the same respective 
+        meanings as when used in paragraph (3) of section 1362(d).''.
+            (C) The section heading for section 1375 is amended by 
+        striking ``subchapter C'' and inserting ``accumulated''.
+            (D) The table of sections for part III of subchapter S of 
+        chapter 1 is amended by striking ``subchapter C'' in the item 
+        relating to section 1375 and inserting ``accumulated''.
+            (3) Clause (i) of section 1042(c)(4)(A) is amended by 
+        striking ``section 1362(d)(3)(D)'' and inserting ``section 
+        1362(d)(3)(C)''.
+SEC. 1312. CARRYOVER OF DISALLOWED LOSSES AND DEDUCTIONS UNDER AT-
+                          RISK RULES ALLOWED.
+
+    Paragraph (3) of section 1366(d) (relating to carryover of 
+disallowed losses and deductions to post-termination transition period) 
+is amended by adding at the end the following new subparagraph:
+
+[[Page 110 STAT. 1785]]
+
+                    ``(D) At-risk limitations.--To the extent that any 
+                increase in adjusted basis described in subparagraph (B) 
+                would have increased the shareholder's amount at risk 
+                under section 465 if such increase had occurred on the 
+                day preceding the commencement of the post-termination 
+                transition period, rules similar to the rules described 
+                in subparagraphs (A) through (C) shall apply to any 
+                losses disallowed by reason of section 465(a).''.
+SEC. 1313. ADJUSTMENTS TO BASIS OF INHERITED S STOCK TO REFLECT 
+                          CERTAIN ITEMS OF INCOME.
+
+    (a) In General.--Subsection (b) of section 1367 (relating to 
+adjustments to basis of stock of shareholders, etc.) is amended by 
+adding at the end the following new paragraph:
+            ``(4) Adjustments in case of inherited stock.--
+                    ``(A) In general.--If any person acquires stock in 
+                an S corporation by reason of the death of a decedent or 
+                by bequest, devise, or inheritance, section 691 shall be 
+                applied with respect to any item of income of the S 
+                corporation in the same manner as if the decedent had 
+                held directly his pro rata share of such item.
+                    ``(B) Adjustments to basis.--The basis determined 
+                under section 1014 of any stock in an S corporation 
+                shall be reduced by the portion of the value of the 
+                stock which is attributable to items constituting income 
+                in respect of the decedent.''.
+
+    (b) Effective <<NOTE: 26 USC 1367 note.>>  Date.--The amendment made 
+by subsection (a) shall apply in the case of decedents dying after the 
+date of the enactment of this Act.
+SEC. 1314. S CORPORATIONS ELIGIBLE FOR RULES APPLICABLE TO REAL 
+                          PROPERTY SUBDIVIDED FOR SALE BY 
+                          NONCORPORATE TAXPAYERS.
+
+    (a) In General.--Subsection (a) of section 1237 (relating to real 
+property subdivided for sale) is amended by striking ``other than a 
+corporation'' in the material preceding paragraph (1) and inserting 
+``other than a C corporation''.
+    (b) Conforming Amendment.--Subparagraph (A) of section 1237(a)(2) is 
+amended by inserting ``an S corporation which included the taxpayer as a 
+shareholder,'' after ``controlled by the taxpayer,''.
+
+SEC. 1315. FINANCIAL INSTITUTIONS.
+
+    Subparagraph (A) of section 1361(b)(2) (defining ineligible 
+corporation), as redesignated by section 1308(a), is amended to read as 
+follows:
+                    ``(A) a financial institution which uses the reserve 
+                method of accounting for bad debts described in section 
+                585,''.
+SEC. 1316. CERTAIN EXEMPT ORGANIZATIONS ALLOWED TO BE 
+                          SHAREHOLDERS.
+
+    (a) Eligibility To Be Shareholders.--
+            (1) In general.--Subparagraph (B) of section 1361(b)(1) 
+        (defining small business corporation) is amended to read as 
+        follows:
+                    ``(B) have as a shareholder a person (other than an 
+                estate, a trust described in subsection (c)(2), or an 
+                organiza
+
+[[Page 110 STAT. 1786]]
+
+                tion described in subsection (c)(7)) who is not an 
+                individual,''.
+            (2) Eligible exempt organizations.--Section 1361(c) 
+        (relating to special rules for applying subsection (b)) is 
+        amended by adding at the end the following new paragraph:
+            ``(7) Certain exempt organizations permitted as 
+        shareholders.--For purposes of subsection (b)(1)(B), an 
+        organization which is--
+                    ``(A) described in section 401(a) or 501(c)(3), and
+                    ``(B) exempt from taxation under section 501(a),
+        may be a shareholder in an S corporation.''.
+
+    (b) Contributions of S Corporation Stock.--Section 170(e)(1) 
+(relating to certain contributions of ordinary income and capital gain 
+property) is amended by adding at the end the following new sentence: 
+``For purposes of applying this paragraph in the case of a charitable 
+contribution of stock in an S corporation, rules similar to the rules of 
+section 751 shall apply in determining whether gain on such stock would 
+have been long-term capital gain if such stock were sold by the 
+taxpayer.''.
+    (c) Treatment of Income.--Section 512 (relating to unrelated 
+business taxable income), as amended by section 1113, is amended by 
+adding at the end the following new subsection:
+    ``(e) Special Rules Applicable to S Corporations.--
+            ``(1) In general.--If an organization described in section 
+        1361(c)(7) holds stock in an S corporation--
+                    ``(A) such interest shall be treated as an interest 
+                in an unrelated trade or business, and
+                    ``(B) notwithstanding any other provision of this 
+                part--
+                          ``(i) all items of income, loss, or deduction 
+                      taken into account under section 1366(a), and
+                          ``(ii) any gain or loss on the disposition of 
+                      the stock in the S corporation,
+        shall be taken into account in computing the unrelated business 
+        taxable income of such organization.
+            ``(2) Basis reduction.--Except as provided in regulations, 
+        for purposes of paragraph (1), the basis of any stock acquired 
+        by purchase (within the meaning of section 1012) shall be 
+        reduced by the amount of any dividends received by the 
+        organization with respect to the stock.''.
+
+    (d) Certain Benefits not Applicable to S Corporations.--
+            (1) Contribution to esops.--Paragraph (9) of section 404(a) 
+        (relating to certain contributions to employee ownership plans) 
+        is amended by inserting at the end the following new 
+        subparagraph:
+                    ``(C) S corporations.--This paragraph shall not 
+                apply to an S corporation.''.
+            (2) Dividends on employer securities.--Paragraph (1) of 
+        section 404(k) (relating to deduction for dividends on certain 
+        employer securities) is amended by striking ``a corporation'' 
+        and inserting ``a C corporation''.
+            (3) Exchange treatment.--Subparagraph (A) of section 
+        1042(c)(1) (defining qualified securities) is amended by 
+        striking ``domestic corporation'' and inserting ``domestic C 
+        corporation''.
+
+    (e) Conforming Amendment.--Clause (i) of section 1361(e)(1)(A), as 
+added by section 1302, is amended by striking ``which holds a contingent 
+interest and is not a potential current beneficiary''.
+
+[[Page 110 STAT. 1787]]
+
+    (f) Effective <<NOTE: 26 USC 170 note.>>  Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 1997.
+
+SEC. 1317. EFFECTIVE DATE.
+
+    (a) In <<NOTE: 26 USC 641 note.>>  General.--Except as otherwise 
+provided in this subtitle, the amendments made by this subtitle shall 
+apply to taxable years beginning after December 31, 1996.
+
+    (b) Treatment of Certain <<NOTE: 26 USC 1362 note.>>  Elections 
+Under Prior Law.--For purposes of section 1362(g) of the Internal 
+Revenue Code of 1986 (relating to election after termination), any 
+termination under section 1362(d) of such Code in a taxable year 
+beginning before January 1, 1997, shall not be taken into account.
+
+                   Subtitle D--Pension Simplification
+
+                CHAPTER 1--SIMPLIFIED DISTRIBUTION RULES
+
+SEC. 1401. REPEAL OF 5-YEAR INCOME AVERAGING FOR LUMP-SUM 
+                          DISTRIBUTIONS.
+
+    (a) In General.--Subsection (d) of section 402 (relating to 
+taxability of beneficiary of employees' trust) is amended to read as 
+follows:
+    ``(d) Taxability of Beneficiary of Certain Foreign Situs Trusts.--
+For purposes of subsections (a), (b), and (c), a stock bonus, pension, 
+or profit-sharing trust which would qualify for exemption from tax under 
+section 501(a) except for the fact that it is a trust created or 
+organized outside the United States shall be treated as if it were a 
+trust exempt from tax under section 501(a).''.
+    (b) Conforming Amendments.--
+            (1) Subparagraph (D) of section 402(e)(4) (relating to other 
+        rules applicable to exempt trusts) is amended to read as 
+        follows:
+                    ``(D) Lump-sum distribution.--For purposes of this 
+                paragraph--
+                          ``(i) In general.--The term `lump-sum 
+                      distribution' means the distribution or payment 
+                      within one taxable year of the recipient of the 
+                      balance to the credit of an employee which becomes 
+                      payable to the recipient--
+                                    ``(I) on account of the employee's 
+                                death,
+                                    ``(II) after the employee attains 
+                                age 59\1/2\,
+                                    ``(III) on account of the employee's 
+                                separation from service, or
+                                    ``(IV) after the employee has become 
+                                disabled (within the meaning of section 
+                                72(m)(7)),
+                      from a trust which forms a part of a plan 
+                      described in section 401(a) and which is exempt 
+                      from tax under section 501 or from a plan 
+                      described in section 403(a). Subclause (III) of 
+                      this clause shall be applied only with respect to 
+                      an individual who is an employee without regard to 
+                      section 401(c)(1), and subclause (IV) shall be 
+                      applied only with respect to an employee within 
+                      the meaning of section 401(c)(1). For purposes of 
+                      this clause, a distribution to two or more trusts 
+                      shall be treated as a distribution to one 
+                      recipient. For purposes of this paragraph, the 
+                      balance to the credit of the employee does not 
+                      include the accumulated deductible employee 
+                      contributions under the plan (within the meaning 
+                      of section 72(o)(5)).
+
+[[Page 110 STAT. 1788]]
+
+                          ``(ii) Aggregation of certain trusts and 
+                      plans.--For purposes of determining the balance to 
+                      the credit of an employee under clause (i)--
+                                    ``(I) all trusts which are part of a 
+                                plan shall be treated as a single trust, 
+                                all pension plans maintained by the 
+                                employer shall be treated as a single 
+                                plan, all profit-sharing plans 
+                                maintained by the employer shall be 
+                                treated as a single plan, and all stock 
+                                bonus plans maintained by the employer 
+                                shall be treated as a single plan, and
+                                    ``(II) trusts which are not 
+                                qualified trusts under section 401(a) 
+                                and annuity contracts which do not 
+                                satisfy the requirements of section 
+                                404(a)(2) shall not be taken into 
+                                account.
+                          ``(iii) Community property laws.--The 
+                      provisions of this paragraph shall be applied 
+                      without regard to community property laws.
+                          ``(iv) Amounts subject to penalty.--This 
+                      paragraph shall not apply to amounts described in 
+                      subparagraph (A) of section 72(m)(5) to the extent 
+                      that section 72(m)(5) applies to such amounts.
+                          ``(v) Balance to credit of employee not to 
+                      include amounts payable under qualified domestic 
+                      relations order.--For purposes of this paragraph, 
+                      the balance to the credit of an employee shall not 
+                      include any amount payable to an alternate payee 
+                      under a qualified domestic relations order (within 
+                      the meaning of section 414(p)).
+                          ``(vi) Transfers to cost-of-living arrangement 
+                      not treated as distribution.--For purposes of this 
+                      paragraph, the balance to the credit of an 
+                      employee under a defined contribution plan shall 
+                      not include any amount transferred from such 
+                      defined contribution plan to a qualified cost-of-
+                      living arrangement (within the meaning of section 
+                      415(k)(2)) under a defined benefit plan.
+                          ``(vii) Lump-sum distributions of alternate 
+                      payees.--If any distribution or payment of the 
+                      balance to the credit of an employee would be 
+                      treated as a lump-sum distribution, then, for 
+                      purposes of this paragraph, the payment under a 
+                      qualified domestic relations order (within the 
+                      meaning of section 414(p)) of the balance to the 
+                      credit of an alternate payee who is the spouse or 
+                      former spouse of the employee shall be treated as 
+                      a lump-sum distribution. For purposes of this 
+                      clause, the balance to the credit of the alternate 
+                      payee shall not include any amount payable to the 
+                      employee.''.
+            (2) Section 402(c) (relating to rules applicable to 
+        rollovers from exempt trusts) is amended by striking paragraph 
+        (10).
+            (3) Paragraph (1) of section 55(c) (defining regular tax) is 
+        amended by striking ``shall not include any tax imposed by 
+        section 402(d) and''.
+            (4) Paragraph (8) of section 62(a) (relating to certain 
+        portion of lump-sum distributions from pension plans taxed under 
+        section 402(d)) is hereby repealed.
+
+[[Page 110 STAT. 1789]]
+
+            (5) Section 401(a)(28)(B) (relating to coordination with 
+        distribution rules) is amended by striking clause (v).
+            (6) Subparagraph (B)(ii) of section 401(k)(10) (relating to 
+        distributions that must be lump-sum distributions) is amended to 
+        read as follows:
+                          ``(ii) Lump-sum distribution.--For purposes of 
+                      this subparagraph, the term `lump-sum 
+                      distribution' has the meaning given such term by 
+                      section 402(e)(4)(D) (without regard to subclauses 
+                      (I), (II), (III), and (IV) of clause (i) 
+                      thereof).''.
+            (7) Section 406(c) (relating to termination of status as 
+        deemed employee not to be treated as separation from service for 
+        purposes of limitation of tax) is hereby repealed.
+            (8) Section 407(c) (relating to termination of status as 
+        deemed employee not to be treated as separation from service for 
+        purposes of limitation of tax) is hereby repealed.
+            (9) Section 691(c) (relating to deduction for estate tax) is 
+        amended by striking paragraph (5).
+            (10) Paragraph (1) of section 871(b) (relating to imposition 
+        of tax) is amended by striking ``section 1, 55, or 402(d)(1)'' 
+        and inserting ``section 1 or 55''.
+            (11) Subsection (b) of section 877 (relating to alternative 
+        tax) is amended by striking ``section 1, 55, or 402(d)(1)'' and 
+        inserting ``section 1 or 55''.
+            (12) Section 4980A(c)(4) is amended--
+                    (A) by striking ``to which an election under section 
+                402(d)(4)(B) applies'' and inserting ``(as defined in 
+                section 402(e)(4)(D)) with respect to which the 
+                individual elects to have this paragraph apply'',
+                    (B) by adding at the end the following new flush 
+                sentence:
+        ``An individual may elect to have this paragraph apply to only 
+        one lump-sum distribution.'', and
+                    (C) by striking the heading and inserting:
+            ``(4) Special one-time election.--''.
+            (13) Section 402(e) is amended by striking paragraph (5).
+
+    (c) Effective <<NOTE: 26 USC 402 note.>>  Dates.--
+            (1) In general.--The amendments made by this section shall 
+        apply to taxable years beginning after December 31, 1999.
+            (2) Retention of certain transition rules.--The amendments 
+        made by this section shall not apply to any distribution for 
+        which the taxpayer is eligible to elect the benefits of section 
+        1122(h) (3) or (5) of the Tax Reform Act of 1986. 
+        Notwithstanding the preceding sentence, individuals who elect 
+        such benefits after December 31, 1999, shall not be eligible for 
+
+        5-year averaging under section 402(d) of the Internal Revenue 
+        Code of 1986 (as in effect immediately before such 
+        amendments).
+SEC. 1402. REPEAL OF $5,000 EXCLUSION OF EMPLOYEES' DEATH 
+                          BENEFITS.
+
+    (a) In General.--Subsection (b) of section 101 is hereby repealed.
+    (b) Conforming Amendments.--
+            (1) Subsection (c) of section 101 is amended by striking 
+        ``subsection (a) or (b)'' and inserting ``subsection (a)''.
+
+[[Page 110 STAT. 1790]]
+
+            (2) Sections 406(e) and 407(e) are each amended by striking 
+        paragraph (2) and by redesignating paragraph (3) as paragraph 
+        (2).
+            (3) Section 7701(a)(20) is amended by striking ``, for the 
+        purpose of applying the provisions of section 101(b) with 
+        respect to employees' death benefits''.
+
+    (c) Effective <<NOTE: 26 USC 101 note.>>  Date.--The amendments made 
+by this section shall apply with respect to decedents dying after the 
+date of the enactment of this Act.
+SEC. 1403. SIMPLIFIED METHOD FOR TAXING ANNUITY DISTRIBUTIONS 
+                          UNDER CERTAIN EMPLOYER PLANS.
+
+    (a) General Rule.--Subsection (d) of section 72 (relating to 
+annuities; certain proceeds of endowment and life insurance contracts) 
+is amended to read as follows:
+    ``(d) Special Rules for Qualified Employer Retirement Plans.--
+            ``(1) Simplified method of taxing annuity payments.--
+                    ``(A) In general.--In the case of any amount 
+                received as an annuity under a qualified employer 
+                retirement plan--
+                          ``(i) subsection (b) shall not apply, and
+                          ``(ii) the investment in the contract shall be 
+                      recovered as provided in this paragraph.
+                    ``(B) Method of recovering investment in 
+                contract.--
+                          ``(i) In general.--Gross income shall not 
+                      include so much of any monthly annuity payment 
+                      under a qualified employer retirement plan as does 
+                      not exceed the amount obtained by dividing--
+                                    ``(I) the investment in the contract 
+                                (as of the annuity starting date), by
+                                    ``(II) the number of anticipated 
+                                payments determined under the table 
+                                contained in clause (iii) (or, in the 
+                                case of a contract to which subsection 
+                                (c)(3)(B) applies, the number of monthly 
+                                annuity payments under such contract).
+                          ``(ii) Certain rules made applicable.--Rules 
+                      similar to the rules of paragraphs (2) and (3) of 
+                      subsection (b) shall apply for purposes of this 
+                      paragraph.
+                          ``(iii) Number of anticipated payments.--
+
+
+                         ``If the age of the                            
+                           primary annuitant on               The number
+                           the annuity starting           of anticipated
+                           date is:                         payments is:
+                               Not more than 55...............      360 
+                               More than 55 but not more than 
+                            60................................      310 
+                               More than 60 but not more than 
+                            65................................      260 
+                               More than 65 but not more than 
+                            70................................      210 
+                               More than 70...................      160.
+
+                    ``(C) Adjustment for refund feature not 
+                applicable.--For purposes of this paragraph, investment 
+                in the contract shall be determined under subsection 
+                (c)(1) without regard to subsection (c)(2).
+                    ``(D) Special rule where lump sum paid in connection 
+                with commencement of annuity payments.--If, in 
+                connection with the commencement of annuity payments 
+                under any qualified employer retirement plan, the 
+                taxpayer receives a lump-sum payment--
+
+[[Page 110 STAT. 1791]]
+
+                          ``(i) such payment shall be taxable under 
+                      subsection (e) as if received before the annuity 
+                      starting date, and
+                          ``(ii) the investment in the contract for 
+                      purposes of this paragraph shall be determined as 
+                      if such payment had been so received.
+                    ``(E) Exception.--This paragraph shall not apply in 
+                any case where the primary annuitant has attained age 75 
+                on the annuity starting date unless there are fewer than 
+                5 years of guaranteed payments under the annuity.
+                    ``(F) Adjustment where annuity payments not on 
+                monthly basis.--In any case where the annuity payments 
+                are not made on a monthly basis, appropriate adjustments 
+                in the application of this paragraph shall be made to 
+                take into account the period on the basis of which such 
+                payments are made.
+                    ``(G) Qualified employer retirement plan.--For 
+                purposes of this paragraph, the term `qualified employer 
+                retirement plan' means any plan or contract described in 
+                paragraph (1), (2), or (3) of section 4974(c).
+            ``(2) Treatment of employee contributions under defined 
+        contribution plans.--For purposes of this section, employee 
+        contributions (and any income allocable thereto) under a defined 
+        contribution plan may be treated as a separate contract.''.
+
+    (b) Effective <<NOTE: 26 USC 72 note.>>  Date.--The amendment made 
+by this section shall apply in cases where the annuity starting date is 
+after the 90th day after the date of the enactment of this Act.
+
+SEC. 1404. REQUIRED DISTRIBUTIONS.
+
+    (a) In General.--Section 401(a)(9)(C) (defining required beginning 
+date) is amended to read as follows:
+                    ``(C) Required beginning date.--For purposes of this 
+                paragraph--
+                          ``(i) In general.--The term `required 
+                      beginning date' means April 1 of the calendar year 
+                      following the later of--
+                                    ``(I) the calendar year in which the 
+                                employee attains age 70\1/2\, or
+                                    ``(II) the calendar year in which 
+                                the employee retires.
+                          ``(ii) Exception.--Subclause (II) of clause 
+                      (i) shall not apply--
+                                    ``(I) except as provided in section 
+                                409(d), in the case of an employee who 
+                                is a 5-percent owner (as defined in 
+                                section 416) with respect to the plan 
+                                year ending in the calendar year in 
+                                which the employee attains age 70\1/2\, 
+                                or
+                                    ``(II) for purposes of section 408 
+                                (a)(6) or (b)(3).
+                          ``(iii) Actuarial adjustment.--In the case of 
+                      an employee to whom clause (i)(II) applies who 
+                      retires in a calendar year after the calendar year 
+                      in which the employee attains age 70\1/2\, the 
+                      employee's accrued benefit shall be actuarially 
+                      increased to take into account the period after 
+                      age 70\1/2\ in which the employee was not 
+                      receiving any benefits under the plan.
+
+[[Page 110 STAT. 1792]]
+
+                          ``(iv) Exception for governmental and church 
+                      plans.--Clauses (ii) and (iii) shall not apply in 
+                      the case of a governmental plan or church plan. 
+                      For purposes of this clause, the term `church 
+                      plan' means a plan maintained by a church for 
+                      church employees, and the term `church' means any 
+                      church (as defined in section 3121(w)(3)(A)) or 
+                      qualified church-controlled organization (as 
+                      defined in section 3121(w)(3)(B)).''.
+
+    (b) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendment made 
+by subsection (a) shall apply to years beginning after December 31, 
+1996.
+
+             CHAPTER 2--INCREASED ACCESS TO RETIREMENT PLANS
+
+                   Subchapter A--Simple Savings Plans
+
+SEC. 1421. ESTABLISHMENT OF SAVINGS INCENTIVE MATCH PLANS FOR 
+                          EMPLOYEES OF SMALL EMPLOYERS.
+
+    (a) In General.--Section 408 (relating to individual retirement 
+accounts) is amended by redesignating subsection (p) as subsection (q) 
+and by inserting after subsection (o) the following new subsection:
+    ``(p) Simple Retirement Accounts.--
+            ``(1) In general.--For purposes of this title, the term 
+        `simple retirement account' means an individual retirement plan 
+        (as defined in section 7701(a)(37))--
+                    ``(A) with respect to which the requirements of 
+                paragraphs (3), (4), and (5) are met; and
+                    ``(B) with respect to which the only contributions 
+                allowed are contributions under a qualified salary 
+                reduction arrangement.
+            ``(2) Qualified salary reduction arrangement.--
+                    ``(A) In general.--For purposes of this subsection, 
+                the term `qualified salary reduction arrangement' means 
+                a written arrangement of an eligible employer under 
+                which--
+                          ``(i) an employee eligible to participate in 
+                      the arrangement may elect to have the employer 
+                      make payments--
+                                    ``(I) as elective employer 
+                                contributions to a simple retirement 
+                                account on behalf of the employee, or
+                                    ``(II) to the employee directly in 
+                                cash,
+                          ``(ii) the amount which an employee may elect 
+                      under clause (i) for any year is required to be 
+                      expressed as a percentage of compensation and may 
+                      not exceed a total of $6,000 for any year,
+                          ``(iii) the employer is required to make a 
+                      matching contribution to the simple retirement 
+                      account for any year in an amount equal to so much 
+                      of the amount the employee elects under clause 
+                      (i)(I) as does not exceed the applicable 
+                      percentage of compensation for the year, and
+                          ``(iv) no contributions may be made other than 
+                      contributions described in clause (i) or (iii).
+                    ``(B) Employer may elect 2-percent nonelective 
+                contribution.--
+
+[[Page 110 STAT. 1793]]
+
+                          ``(i) In general.--An employer shall be 
+                      treated as meeting the requirements of 
+                      subparagraph (A)(iii) for any year if, in lieu of 
+                      the contributions described in such clause, the 
+                      employer elects to make nonelective contributions 
+                      of 2 percent of compensation for each employee who 
+                      is eligible to participate in the arrangement and 
+                      who has at least $5,000 of compensation from the 
+                      employer for the year. If an employer makes an 
+                      election under this subparagraph for any year, the 
+                      employer shall notify employees of such election 
+                      within a reasonable period of time before the 60-
+                      day period for such year under paragraph (5)(C).
+                          ``(ii) Compensation limitation.--The 
+                      compensation taken into account under clause (i) 
+                      for any year shall not exceed the limitation in 
+                      effect for such year under section 401(a)(17).
+                    ``(C) Definitions.--For purposes of this 
+                subsection--
+                          ``(i) Eligible employer.--
+                                    ``(I) In general.--The term 
+                                `eligible employer' means, with respect 
+                                to any year, an employer which had no 
+                                more than 100 employees who received at 
+                                least $5,000 of compensation from the 
+                                employer for the preceding year.
+                                    ``(II) 2-year grace period.--An 
+                                eligible employer who establishes and 
+                                maintains a plan under this subsection 
+                                for 1 or more years and who fails to be 
+                                an eligible employer for any subsequent 
+                                year shall be treated as an eligible 
+                                employer for the 2 years following the 
+                                last year the employer was an eligible 
+                                employer. If such failure is due to any 
+                                acquisition, disposition, or similar 
+                                transaction involving an eligible 
+                                employer, the preceding sentence shall 
+                                apply only in accordance with rules 
+                                similar to the rules of section 
+                                410(b)(6)(C)(i).
+                          ``(ii) Applicable percentage.--
+                                    ``(I) In general.--The term 
+                                `applicable percentage' means 3 percent.
+                                    ``(II) Election of lower 
+                                percentage.--An employer may elect to 
+                                apply a lower percentage (not less than 
+                                1 percent) for any year for all 
+                                employees eligible to participate in the 
+                                plan for such year if the employer 
+                                notifies the employees of such lower 
+                                percentage within a reasonable period of 
+                                time before the 60-day election period 
+                                for such year under paragraph (5)(C). An 
+                                employer may not elect a lower 
+                                percentage under this subclause for any 
+                                year if that election would result in 
+                                the applicable percentage being lower 
+                                than 3 percent in more than 2 of the 
+                                years in the 5-year period ending with 
+                                such year.
+                                    ``(III) Special rule for years 
+                                arrangement not in effect.--If any year 
+                                in the 5-year period described in 
+                                subclause (II) is a year prior to the 
+                                first year for which any qualified 
+                                salary reduction arrangement is in 
+                                effect with respect to the employer (or 
+                                any predecessor), the employer shall be 
+                                treated as if the level of the employer 
+                                matching
+
+[[Page 110 STAT. 1794]]
+
+                                contribution was at
+3 percent of compensation for such prior year.
+                    ``(D) Arrangement may be only plan of employer.--
+                          ``(i) In general.--An arrangement shall not be 
+                      treated as a qualified salary reduction 
+                      arrangement for any year if the employer (or any 
+                      predecessor employer) maintained a qualified plan 
+                      with respect to which contributions were made, or 
+                      benefits were accrued, for service in any year in 
+                      the period beginning with the year such 
+                      arrangement became effective and ending with the 
+                      year for which the determination is being made.
+                          ``(ii) Qualified plan.--For purposes of this 
+                      subparagraph, the term `qualified plan' means a 
+                      plan, contract, pension, or trust described in 
+                      subparagraph (A) or (B) of section 219(g)(5).
+                    ``(E) Cost-of-living adjustment.--The Secretary 
+                shall adjust the $6,000 amount under subparagraph 
+                (A)(ii) at the same time and in the same manner as under 
+                section 415(d), except that the base period taken into 
+                account shall be the calendar quarter ending September 
+                30, 1996, and any increase under this subparagraph which 
+                is not a multiple of $500 shall be rounded to the next 
+                lower multiple of $500.
+            ``(3) Vesting requirements.--The requirements of this 
+        paragraph are met with respect to a simple retirement account if 
+        the employee's rights to any contribution to the simple 
+        retirement account are nonforfeitable. For purposes of this 
+        paragraph, rules similar to the rules of subsection (k)(4) shall 
+        apply.
+            ``(4) Participation requirements.--
+                    ``(A) In general.--The requirements of this 
+                paragraph are met with respect to any simple retirement 
+                account for a year only if, under the qualified salary 
+                reduction arrangement, all employees of the employer 
+                who--
+                          ``(i) received at least $5,000 in compensation 
+                      from the employer during any 2 preceding years, 
+                      and
+                          ``(ii) are reasonably expected to receive at 
+                      least $5,000 in compensation during the year,
+                are eligible to make the election under paragraph 
+                (2)(A)(i) or receive the nonelective contribution 
+                described in paragraph (2)(B).
+                    ``(B) Excludable employees.--An employer may elect 
+                to exclude from the requirement under subparagraph (A) 
+                employees described in section 410(b)(3).
+            ``(5) Administrative requirements.--The requirements 
+        of this paragraph are met with respect to any simplified 
+        retirement account if, under the qualified salary reduction 
+        arrangement--
+                    ``(A) an employer must--
+                          ``(i) make the elective employer contributions 
+                      under paragraph (2)(A)(i) not later than the close 
+                      of the 30-day period following the last day of the 
+                      month with respect to which the contributions are 
+                      to be made, and
+                          ``(ii) make the matching contributions under 
+                      paragraph (2)(A)(iii) or the nonelective 
+                      contributions under
+
+[[Page 110 STAT. 1795]]
+
+                      paragraph (2)(B) not later than the date described 
+                      in section 404(m)(2)(B),
+                    ``(B) an employee may elect to terminate 
+                participation in such arrangement at any time during the 
+                year, except that if an employee so terminates, the 
+                arrangement may provide that the employee may not elect 
+                to resume participation until the beginning of the next 
+                year, and
+                    ``(C) each employee eligible to participate may 
+                elect, during the 60-day period before the beginning of 
+                any year (and the 60-day period before the first day 
+                such employee is eligible to participate), to 
+                participate in the arrangement, or to modify the amounts 
+                subject to such arrangement, for such year.
+            ``(6) Definitions.--For purposes of this subsection--
+                    ``(A) Compensation.--
+                          ``(i) In general.--The term `compensation' 
+                      means amounts described in paragraphs (3) and (8) 
+                      of section 6051(a).
+                          ``(ii) Self-employed.--In the case of an 
+                      employee described in subparagraph (B), the term 
+                      `compensation' means net earnings from self-
+                      employment determined under section 1402(a) 
+                      without regard to any contribution under this 
+                      subsection.
+                    ``(B) Employee.--The term `employee' includes an 
+                employee as defined in section 401(c)(1).
+                    ``(C) Year.--The term `year' means the calendar 
+                year.
+            ``(7) Use of designated financial institution.--A plan shall 
+        not be treated as failing to satisfy the requirements of this 
+        subsection or any other provision of this title merely because 
+        the employer makes all contributions to the individual 
+        retirement accounts or annuities of a designated trustee or 
+        issuer. The preceding sentence shall not apply unless each plan 
+        participant is notified in writing (either separately or as part 
+        of the notice under subsection (l)(2)(C)) that the participant's 
+        balance may be transferred without cost or penalty to another 
+        individual account or annuity in accordance with subsection 
+        (d)(3)(G).''.
+
+    (b) Tax Treatment of Simple Retirement Accounts.--
+            (1) Deductibility of contributions by employees.--
+                    (A) Section 219(b) (relating to maximum amount of 
+                deduction) is amended by adding at the end the following 
+                new paragraph:
+            ``(4) Special rule for simple retirement accounts.--This 
+        section shall not apply with respect to any amount contributed 
+        to a simple retirement account established under section 
+        408(p).''.
+                    (B) Section 219(g)(5)(A) (defining active 
+                participant) is amended by striking ``or'' at the end of 
+                clause (iv) and by adding at the end the following new 
+                clause:
+                          ``(vi) any simple retirement account (within 
+                      the meaning of section 408(p)), or''.
+            (2) Deductibility of employer contributions.--Section 404 
+        (relating to deductions for contributions of an employer to 
+        pension, etc. plans) is amended by adding at the end the 
+        following new subsection:
+
+    ``(m) Special Rules for Simple Retirement Accounts.--
+
+[[Page 110 STAT. 1796]]
+
+            ``(1) In general.--Employer contributions to a simple 
+        retirement account shall be treated as if they are made to a 
+        plan subject to the requirements of this section.
+            ``(2) Timing.--
+                    ``(A) Deduction.--Contributions described in 
+                paragraph (1) shall be deductible in the taxable year of 
+                the employer with or within which the calendar year for 
+                which the contributions were made ends.
+                    ``(B) Contributions after end of year.--For purposes 
+                of this subsection, contributions shall be treated as 
+                made for a taxable year if they are made on account of 
+                the taxable year and are made not later than the time 
+                prescribed by law for filing the return for the taxable 
+                year (including extensions thereof).''.
+            (3) Contributions and distributions.--
+                    (A) Section 402 (relating to taxability of 
+                beneficiary of employees' trust) is amended by adding at 
+                the end the following new subsection:
+
+    ``(k) Treatment of Simple Retirement Accounts.--Rules similar to the 
+rules of paragraphs (1) and (3) of subsection (h) shall apply to 
+contributions and distributions with respect to a simple retirement 
+account under section 408(p).''.
+                    (B) Section 408(d)(3) is amended by adding at the 
+                end the following new subparagraph:
+                    ``(G) Simple retirement accounts.--This paragraph 
+                shall not apply to any amount paid or distributed out of 
+                a simple retirement account (as defined in subsection 
+                (p)) unless--
+                          ``(i) it is paid into another simple 
+                      retirement account, or
+                          ``(ii) in the case of any payment or 
+                      distribution to which section 72(t)(6) does not 
+                      apply, it is paid into an individual retirement 
+                      plan.''.
+                    (C) Clause (i) of section 457(c)(2)(B) is amended by 
+                striking ``section 402(h)(1)(B)'' and inserting 
+                ``section 402 (h)(1)(B) or (k)''.
+            (4) Penalties.--
+                    (A) Early withdrawals.--Section 72(t) (relating to 
+                additional tax in early distributions) is amended by 
+                adding at the end the following new paragraph:
+            ``(6) Special rules for simple retirement accounts.--In the 
+        case of any amount received from a simple retirement account 
+        (within the meaning of section 408(p)) during the 2-year period 
+        beginning on the date such individual first participated in any 
+        qualified salary reduction arrangement maintained by the 
+        individual's employer under section 408(p)(2), paragraph (1) 
+        shall be applied by substituting `25 percent' for `10 
+        percent'.''.
+                    (B) Failure to report.--Section 6693 is amended by 
+                redesignating subsection (c) as subsection (d) and by 
+                inserting after subsection (b) the following new 
+                subsection:
+
+    ``(c) Penalties Relating to Simple Retirement Accounts.--
+            ``(1) Employer penalties.--An employer who fails to provide 
+        1 or more notices required by section 408(l)(2)(C) shall pay a 
+        penalty of $50 for each day on which such failures continue.
+            ``(2) Trustee penalties.--A trustee who fails--
+
+[[Page 110 STAT. 1797]]
+
+                    ``(A) to provide 1 or more statements required by 
+                the last sentence of section 408(i) shall pay a penalty 
+                of $50 for each day on which such failures continue, or
+                    ``(B) to provide 1 or more summary descriptions 
+                required by section 408(l)(2)(B) shall pay a penalty of 
+                $50 for each day on which such failures continue.
+            ``(3) Reasonable cause exception.--No penalty shall be 
+        imposed under this subsection with respect to any failure which 
+        the taxpayer shows was due to reasonable cause.''.
+            (5) Reporting requirements.--
+                    (A) Section 408(l) is amended by adding at the end 
+                the following new paragraph:
+            ``(2) Simple retirement accounts.--
+                    ``(A) No employer reports.--Except as provided in 
+                this paragraph, no report shall be required under this 
+                section by an employer maintaining a qualified salary 
+                reduction arrangement under subsection (p).
+                    ``(B) Summary description.--The trustee of any 
+                simple retirement account established pursuant to a 
+                qualified salary reduction arrangement under subsection 
+                (p) shall provide to the employer maintaining the 
+                arrangement, each year a description containing the 
+                following information:
+                          ``(i) The name and address of the employer and 
+                      the trustee.
+                          ``(ii) The requirements for eligibility for 
+                      participation.
+                          ``(iii) The benefits provided with respect to 
+                      the arrangement.
+                          ``(iv) The time and method of making elections 
+                      with respect to the arrangement.
+                          ``(v) The procedures for, and effects of, 
+                      withdrawals (including rollovers) from the 
+                      arrangement.
+                    ``(C) Employee notification.--The employer shall 
+                notify each employee immediately before the period for 
+                which an election described in subsection (p)(5)(C) may 
+                be made of the employee's opportunity to make such 
+                election. Such notice shall include a copy of the 
+                description described in subparagraph (B).''.
+                    (B) Section 408(l) is amended by striking ``An 
+                employer'' and inserting the following:
+            ``(1) In general.--An employer''.
+            (6) Reporting requirements.--Section 408(i) is amended by 
+        adding at the end the following new flush sentence:
+
+``In the case of a simple retirement account under subsection (p), only 
+one report under this subsection shall be required to be submitted each 
+calendar year to the Secretary (at the time provided under paragraph 
+(2)) but, in addition to the report under this subsection, there shall 
+be furnished, within 30 days after each calendar year, to the individual 
+on whose behalf the account is maintained a statement with respect to 
+the account balance as of the close of, and the account activity during, 
+such calendar year.''.
+            (7) Exemption from top-heavy plan rules.--Section 416(g)(4) 
+        (relating to special rules for top-heavy plans) is amended by 
+        adding at the end the following new subparagraph:
+
+[[Page 110 STAT. 1798]]
+
+                    ``(G) Simple retirement accounts.--The term `top-
+                heavy plan' shall not include a simple retirement 
+                account under section 408(p).''.
+            (8) Employment taxes.--
+                    (A) Paragraph (5) of section 3121(a) is amended by 
+                striking ``or'' at the end of subparagraph (F), by 
+                inserting ``or'' at the end of subparagraph (G), and by 
+                adding at the end the following new subparagraph:
+                    ``(H) under an arrangement to which section 408(p) 
+                applies, other than any elective contributions under 
+                paragraph (2)(A)(i) thereof,''.
+                    (B) Section <<NOTE: 26 USC 409.>>  209(a)(4) of the 
+                Social Security Act is amended by inserting ``; or (J) 
+                under an arrangement to which section 408(p) of such 
+                Code applies, other than any elective contributions 
+                under paragraph (2)(A)(i) thereof'' before the semicolon 
+                at the end thereof.
+                    (C) Paragraph (5) of section 3306(b) is amended by 
+                striking ``or'' at the end of subparagraph (F), by 
+                inserting ``or'' at the end of subparagraph (G), and by 
+                adding at the end the following new subparagraph:
+                    ``(H) under an arrangement to which section 408(p) 
+                applies, other than any elective contributions under 
+                paragraph (2)(A)(i) thereof,''.
+                    (D) Paragraph (12) of section 3401(a) is amended by 
+                adding the following new subparagraph:
+                    ``(D) under an arrangement to which section 408(p) 
+                applies; or''.
+            (9) Conforming amendments.--
+                    (A) Section 280G(b)(6) is amended by striking ``or'' 
+                at the end of subparagraph (B), by striking the period 
+                at the end of subparagraph (C) and inserting ``, or'' 
+                and by adding after subparagraph (C) the following new 
+                subparagraph:
+                    ``(D) a simple retirement account described in 
+                section 408(p).''.
+                    (B) Section 402(g)(3) is amended by striking ``and'' 
+                at the end of subparagraph (B), by striking the period 
+                at the end of subparagraph (C) and inserting ``, and'', 
+                and by adding after subparagraph (C) the following new 
+                subparagraph:
+                    ``(D) any elective employer contribution under 
+                section 408(p)(2)(A)(i).''.
+                    (C) Subsections (b), (c), (m)(4)(B), and (n)(3)(B) 
+                of section 414 are each amended by inserting ``408(p),'' 
+                after ``408(k),''.
+                    (D) Section 4972(d)(1)(A) is amended by striking 
+                ``and'' at the end of clause (ii), by striking the 
+                period at the end of clause (iii) and inserting ``, 
+                and'', and by adding after clause (iii) the following 
+                new clause:
+                          ``(iv) any simple retirement account (within 
+                      the meaning of section 408(p)).''.
+
+    (c) Repeal of Salary Reduction Simplified Employee Pensions.--
+Section 408(k)(6) is amended by adding at the end the following new 
+subparagraph:
+                    ``(H) Termination.--This paragraph shall not apply 
+                to years beginning after December 31, 1996. The 
+                preceding sentence shall not apply to a simplified 
+                employee pension
+
+[[Page 110 STAT. 1799]]
+
+                if the terms of such pension, as in effect on December 
+                31, 1996, provide that an employee may make the election 
+                described in subparagraph (A).''.
+
+    (d) Modifications of ERISA.--
+            (1) Reporting requirements.--Section 101 of the Employee 
+        Retirement Income Security Act of 1974 (29 U.S.C. 1021) is 
+        amended by redesignating subsection (g) as subsection (h) and by 
+        inserting after subsection (f) the following new subsection:
+
+    ``(g) Simple Retirement Accounts.--
+            ``(1) No employer reports.--Except as provided in this 
+        subsection, no report shall be required under this section by an 
+        employer maintaining a qualified salary reduction arrangement 
+        under section 408(p) of the Internal Revenue Code of 1986.
+            ``(2) Summary description.--The trustee of any simple 
+        retirement account established pursuant to a qualified salary 
+        reduction arrangement under section 408(p) of such Code shall 
+        provide to the employer maintaining the arrangement each year a 
+        description containing the following information:
+                    ``(A) The name and address of the employer and the 
+                trustee.
+                    ``(B) The requirements for eligibility for 
+                participation.
+                    ``(C) The benefits provided with respect to the 
+                arrangement.
+                    ``(D) The time and method of making elections with 
+                respect to the arrangement.
+                    ``(E) The procedures for, and effects of, 
+                withdrawals (including rollovers) from the arrangement.
+            ``(3) Employee notification.--The employer shall notify each 
+        employee immediately before the period for which an election 
+        described in section 408(p)(5)(C) of such Code may be made of 
+        the employee's opportunity to make such election. Such notice 
+        shall include a copy of the description described in paragraph 
+        (2).''
+            (2) Fiduciary duties.--Section 404(c) of such Act (29 U.S.C. 
+        1104(c)) is amended by inserting ``(1)'' after ``(c)'', by 
+        redesignating paragraphs (1) and (2) as subparagraphs (A) and 
+        (B), respectively, and by adding at the end the following new 
+        paragraph:
+            ``(2) In the case of a simple retirement account established 
+        pursuant to a qualified salary reduction arrangement under 
+        section 408(p) of the Internal Revenue Code of 1986, a 
+        participant or beneficiary shall, for purposes of paragraph (1), 
+        be treated as exercising control over the assets in the account 
+        upon the earliest of--
+                    ``(A) an affirmative election among investment 
+                options with respect to the initial investment of any 
+                contribution,
+                    ``(B) a rollover to any other simple retirement 
+                account or individual retirement plan, or
+                    ``(C) one year after the simple retirement account 
+                is established.
+        No reports, other than those required under section 101(g), 
+        shall be required with respect to a simple retirement account 
+        established pursuant to such a qualified salary reduction 
+        arrangement.''.
+
+[[Page 110 STAT. 1800]]
+
+    (e) Effective <<NOTE: 26 USC 72 note.>>  Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 1996.
+
+SEC. 1422. EXTENSION OF SIMPLE PLAN TO 401(k) ARRANGEMENTS.
+
+    (a) Alternative Method of Satisfying Section 401(k) 
+Nondiscrimination Tests.--Section 401(k) (relating to cash or deferred 
+arrangements) is amended by adding at the end the following new 
+paragraph:
+            ``(11) Adoption of simple plan to meet nondiscrimination 
+        tests.--
+                    ``(A) In general.--A cash or deferred arrangement 
+                maintained by an eligible employer shall be treated as 
+                meeting the requirements of paragraph (3)(A)(ii) if such 
+                arrangement meets--
+                          ``(i) the contribution requirements of 
+                      subparagraph (B),
+                          ``(ii) the exclusive plan requirements of 
+                      subparagraph (C), and
+                          ``(iii) the vesting requirements of section 
+                      408(p)(3).
+                    ``(B) Contribution requirements.--
+                          ``(i) In general.--The requirements of this 
+                      subparagraph are met if, under the arrangement--
+                                    ``(I) an employee may elect to have 
+                                the employer make elective contributions 
+                                for the year on behalf of the employee 
+                                to a trust under the plan in an amount 
+                                which is expressed as a percentage of 
+                                compensation of the employee but which 
+                                in no event exceeds $6,000,
+                                    ``(II) the employer is required to 
+                                make a matching contribution to the 
+                                trust for the year in an amount equal to 
+                                so much of the amount the employee 
+                                elects under subclause (I) as does not 
+                                exceed 3 percent of compensation for the 
+                                year, and
+                                    ``(III) no other contributions may 
+                                be made other than contributions 
+                                described in subclause (I) or (II).
+                          ``(ii) Employer may elect 2-percent 
+                      nonelective contribution.--An employer shall be 
+                      treated as meeting the requirements of clause 
+                      (i)(II) for any year if, in lieu of the 
+                      contributions described in such clause, the 
+                      employer elects (pursuant to the terms of the 
+                      arrangement) to make nonelective contributions of 
+                      2 percent of compensation for each employee who is 
+                      eligible to participate in the arrangement and who 
+                      has at least $5,000 of compensation from the 
+                      employer for the year. If an employer makes an 
+                      election under this subparagraph for any year, the 
+                      employer shall notify employees of such election 
+                      within a reasonable period of time before the 60th 
+                      day before the beginning of such year.
+                    ``(C) Exclusive plan requirement.--The requirements 
+                of this subparagraph are met for any year to which this 
+                paragraph applies if no contributions were made, or 
+                benefits were accrued, for services during such year 
+                under any qualified plan of the employer on behalf of 
+                any employee eligible to participate in the cash or 
+                deferred
+
+[[Page 110 STAT. 1801]]
+
+                arrangement, other than contributions described in 
+                subparagraph (B).
+                    ``(D) Definitions and special rule.--
+                          ``(i) Definitions.--For purposes of this 
+                      paragraph, any term used in this paragraph which 
+                      is also used in section 408(p) shall have the 
+                      meaning given such term by such section.
+                          ``(ii) Coordination with top-heavy rules.--A 
+                      plan meeting the requirements of this paragraph 
+                      for any year shall not be treated as a top-heavy 
+                      plan under section 416 for such year.''.
+
+    (b) Alternative Methods of Satisfying Section 401(m) 
+Nondiscrimination Tests.--Section 401(m) (relating to nondiscrimination 
+test for matching contributions and employee contributions) is amended 
+by redesignating paragraph (10) as paragraph (11) and by adding after 
+paragraph (9) the following new paragraph:
+            ``(10) Alternative method of satisfying tests.--A defined 
+        contribution plan shall be treated as meeting the requirements 
+        of paragraph (2) with respect to matching contributions if the 
+        plan--
+                    ``(A) meets the contribution requirements of 
+                subparagraph (B) of subsection (k)(11),
+                    ``(B) meets the exclusive plan requirements of 
+                subsection (k)(11)(C), and
+                    ``(C) meets the vesting requirements of section 
+                408(p)(3).''.
+
+    (c) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendments made 
+by this section shall apply to plan years beginning after December 31, 
+1996.
+
+                     Subchapter B--Other Provisions
+
+SEC. 1426. TAX-EXEMPT ORGANIZATIONS ELIGIBLE UNDER SECTION 401(k).
+
+    (a) In General.--Subparagraph (B) of section 401(k)(4) is amended to 
+read as follows:
+                    ``(B) Eligibility of state and local governments and 
+                tax-exempt organizations.--
+                          ``(i) Tax-exempts eligible.--Except as 
+                      provided in clause (ii), any organization exempt 
+                      from tax under this subtitle may include a 
+                      qualified cash or deferred arrangement as part of 
+                      a plan maintained by it.
+                          ``(ii) Governments ineligible.--A cash or 
+                      deferred arrangement shall not be treated as a 
+                      qualified cash or deferred arrangement if it is 
+                      part of a plan maintained by a State or local 
+                      government or political subdivision thereof, or 
+                      any agency or instrumentality thereof. This clause 
+                      shall not apply to a rural cooperative plan or to 
+                      a plan of an employer described in clause (iii).
+                          ``(iii) Treatment of indian tribal 
+                      governments.--An employer which is an Indian 
+                      tribal government (as defined in section 
+                      7701(a)(40)), a subdivision of an Indian tribal 
+                      government (determined in accordance with section 
+                      7871(d)), an agency or instrumentality of an 
+                      Indian tribal government or subdivision thereof, 
+                      or a corporation chartered under Federal, State, 
+                      or tribal law which is owned in whole or in
+
+[[Page 110 STAT. 1802]]
+
+                      part by any of the foregoing may include a 
+                      qualified cash or deferred arrangement as part of 
+                      a plan maintained by the employer.''.
+
+    (b) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendment made 
+by this section shall apply to plan years beginning after December 31, 
+1996, but shall not apply to any cash or deferred arrangement to which 
+clause (i) of section 1116(f)(2)(B) of the Tax Reform Act of 1986 
+applies.
+
+SEC. 1427. HOMEMAKERS ELIGIBLE FOR FULL IRA DEDUCTION.
+
+    (a) Spousal IRA Computed on Basis of Compensation of Both Spouses.--
+Subsection (c) of section 219 (relating to special rules for certain 
+married individuals) is amended to read as follows:
+    ``(c) Special Rules for Certain Married Individuals.--
+            ``(1) In general.--In the case of an individual to whom this 
+        paragraph applies for the taxable year, the limitation of 
+        paragraph (1) of subsection (b) shall be equal to the lesser 
+        of--
+                    ``(A) the dollar amount in effect under subsection 
+                (b)(1)(A) for the taxable year, or
+                    ``(B) the sum of--
+                          ``(i) the compensation includible in such 
+                      individual's gross income for the taxable year, 
+                      plus
+                          ``(ii) the compensation includible in the 
+                      gross income of such individual's spouse for the 
+                      taxable year reduced by the amount allowed as a 
+                      deduction under subsection (a) to such spouse for 
+                      such taxable year.
+            ``(2) Individuals to whom paragraph (1) applies.--Paragraph 
+        (1) shall apply to any individual if--
+                    ``(A) such individual files a joint return for the 
+                taxable year, and
+                    ``(B) the amount of compensation (if any) includible 
+                in such individual's gross income for the taxable year 
+                is less than the compensation includible in the gross 
+                income of such individual's spouse for the taxable 
+                year.''.
+
+    (b) Conforming Amendments.--
+            (1) Paragraph (2) of section 219(f) (relating to other 
+        definitions and special rules) is amended by striking 
+        ``subsections (b) and (c)'' and inserting ``subsection (b)''.
+            (2) Section 219(g)(1) is amended by striking ``(c)(2)'' and 
+        inserting ``(c)(1)(A)''.
+            (3) Section 408(d)(5) is amended by striking ``$2,250'' and 
+        inserting ``the dollar amount in effect under section 
+        219(b)(1)(A)''.
+
+    (c) Effective <<NOTE: 26 USC 219 note.>>  Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 1996.
+
+                 CHAPTER 3--NONDISCRIMINATION PROVISIONS
+
+SEC. 1431. DEFINITION OF HIGHLY COMPENSATED EMPLOYEES; REPEAL OF 
+                          FAMILY AGGREGATION.
+
+    (a) In General.--Paragraph (1) of section 414(q) (defining highly 
+compensated employee) is amended to read as follows:
+            ``(1) In general.--The term `highly compensated employee' 
+        means any employee who--
+                    ``(A) was a 5-percent owner at any time during the 
+                year or the preceding year, or
+
+[[Page 110 STAT. 1803]]
+
+                    ``(B) for the preceding year--
+                          ``(i) had compensation from the employer in 
+                      excess of $80,000, and
+                          ``(ii) if the employer elects the application 
+                      of this clause for such preceding year, was in the 
+                      top-paid group of employees for such preceding 
+                      year.
+        The Secretary shall adjust the $80,000 amount under subparagraph 
+        (B) at the same time and in the same manner as under section 
+        415(d), except that the base period shall be the calendar 
+        quarter ending September 30, 1996.''.
+
+    (b) Repeal of Family Aggregation Rules.--
+            (1) In general.--Paragraph (6) of section 414(q) is hereby 
+        repealed.
+            (2) Compensation limit.--Paragraph (17)(A) of section 401(a) 
+        is amended by striking the last sentence.
+            (3) Deduction.--Subsection (l) of section 404 is amended by 
+        striking the last sentence.
+
+    (c) Conforming Amendments.--
+            (1)(A) Subsection (q) of section 414 is amended by striking 
+        paragraphs (2), (5), and (12) and by redesignating paragraphs 
+        (3), (4), (7), (8), (9), (10), and (11) as paragraphs (2) 
+        through (8), respectively.
+            (B) Sections 129(d)(8)(B), 401(a)(5)(D)(ii), 408(k)(2)(C), 
+        and 416(i)(1)(D) are each amended by striking ``section 
+        414(q)(7)'' and inserting ``section 414(q)(4)''.
+            (C) Section 416(i)(1)(A) is amended by striking ``section 
+        414(q)(8)'' and inserting ``section 414(q)(5)''.
+            (D) Subparagraph (A) of section 414(r)(2) is amended by 
+        striking ``subsection (q)(8)'' and inserting ``subsection 
+        (q)(5)''.
+            (E) Section 414(q)(5), as redesignated by subparagraph (A), 
+        is amended by striking ``under paragraph (4), or the number of 
+        officers taken into account under paragraph (5)''.
+            (2) Section 1114 <<NOTE: 26 USC 414 note.>> (c)(4) of the 
+        Tax Reform Act of 1986 is amended by adding at the end the 
+        following new sentence: ``Any reference in this paragraph to 
+        section 414(q) shall be treated as a reference to such section 
+        as in effect on the day before the date of the enactment of the 
+        Small Business Job Protection Act of 1996.''.
+
+    (d) Effective <<NOTE: 26 USC 414 note.>>  Date.--
+            (1) In general.--The amendments made by this section shall 
+        apply to years beginning after December 31, 1996, except that in 
+        determining whether an employee is a highly compensated employee 
+        for years beginning in 1997, such amendments shall be treated as 
+        having been in effect for years beginning in 1996.
+            (2) Family aggregation.--The amendments made by subsection 
+        (b) shall apply to years beginning after December 31, 1996.
+SEC. 1432. MODIFICATION OF ADDITIONAL PARTICIPATION REQUIREMENTS.
+
+    (a) General Rule.--Section 401(a)(26)(A) (relating to additional 
+participation requirements) is amended to read as follows:
+                    ``(A) In general.--In the case of a trust which is a 
+                part of a defined benefit plan, such trust shall not 
+                constitute a qualified trust under this subsection 
+                unless on
+
+[[Page 110 STAT. 1804]]
+
+                each day of the plan year such trust benefits at least 
+                the lesser of--
+                          ``(i) 50 employees of the employer, or
+                          ``(ii) the greater of--
+                                    ``(I) 40 percent of all employees of 
+                                the employer, or
+                                    ``(II) 2 employees (or if there is 
+                                only 1 employee, such employee).''.
+
+    (b) Separate Line of Business Test.--Section 401(a)(26)(G) (relating 
+to separate line of business) is amended by striking ``paragraph (7)'' 
+and inserting ``paragraph (2)(A) or (7)''.
+    (c) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendments made 
+by this section shall apply to years beginning after December 31, 1996.
+SEC. 1433. NONDISCRIMINATION RULES FOR QUALIFIED CASH OR DEFERRED 
+                          ARRANGEMENTS AND MATCHING CONTRIBUTIONS.
+
+    (a) Alternative Methods of Satisfying Section 401(k) 
+Nondiscrimination Tests.--Section 401(k) (relating to cash or deferred 
+arrangements), as amended by section 1422, is amended by adding at the 
+end the following new paragraph:
+            ``(12) Alternative methods of meeting nondiscrimination 
+        requirements.--
+                    ``(A) In general.--A cash or deferred arrangement 
+                shall be treated as meeting the requirements of 
+                paragraph (3)(A)(ii) if such arrangement--
+                          ``(i) meets the contribution requirements of 
+                      subparagraph (B) or (C), and
+                          ``(ii) meets the notice requirements of 
+                      subparagraph (D).
+                    ``(B) Matching contributions.--
+                          ``(i) In general.--The requirements of this 
+                      subparagraph are met if, under the arrangement, 
+                      the employer makes matching contributions on 
+                      behalf of each employee who is not a highly 
+                      compensated employee in an amount equal to--
+                                    ``(I) 100 percent of the elective 
+                                contributions of the employee to the 
+                                extent such elective contributions do 
+                                not exceed 3 percent of the employee's 
+                                compensation, and
+                                    ``(II) 50 percent of the elective 
+                                contributions of the employee to the 
+                                extent that such elective contributions 
+                                exceed 3 percent but do not exceed 5 
+                                percent of the employee's compensation.
+                          ``(ii) Rate for highly compensated 
+                      employees.--The requirements of this subparagraph 
+                      are not met if, under the arrangement, the rate of 
+                      matching contribution with respect to any elective 
+                      contribution of a highly compensated employee at 
+                      any rate of elective contribution is greater than 
+                      that with respect to an employee who is not a 
+                      highly compensated employee.
+                          ``(iii) Alternative plan designs.--If the rate 
+                      of any matching contribution with respect to any 
+                      rate of elective contribution is not equal to the 
+                      percentage required under clause (i), an 
+                      arrangement shall not be treated as failing to 
+                      meet the requirements of clause (i) if--
+
+[[Page 110 STAT. 1805]]
+
+                                    ``(I) the rate of an employer's 
+                                matching contribution does not increase 
+                                as an employee's rate of elective 
+                                contributions increase, and
+                                    ``(II) the aggregate amount of 
+                                matching contributions at such rate of 
+                                elective contribution is at least equal 
+                                to the aggregate amount of matching 
+                                contributions which would be made if 
+                                matching contributions were made on the 
+                                basis of the percentages described in 
+                                clause (i).
+                    ``(C) Nonelective contributions.--The requirements 
+                of this subparagraph are met if, under the arrangement, 
+                the employer is required, without regard to whether the 
+                employee makes an elective contribution or employee 
+                contribution, to make a contribution to a defined 
+                contribution plan on behalf of each employee who is not 
+                a highly compensated employee and who is eligible to 
+                participate in the arrangement in an amount equal to at 
+                least 3 percent of the employee's compensation.
+                    ``(D) Notice requirement.--An arrangement meets the 
+                requirements of this paragraph if, under the 
+                arrangement, each employee eligible to participate is, 
+                within a reasonable period before any year, given 
+                written notice of the employee's rights and obligations 
+                under the arrangement which--
+                          ``(i) is sufficiently accurate and 
+                      comprehensive to apprise the employee of such 
+                      rights and obligations, and
+                          ``(ii) is written in a manner calculated to be 
+                      understood by the average employee eligible to 
+                      participate.
+                    ``(E) Other requirements.--
+                          ``(i) Withdrawal and vesting restrictions.--An 
+                      arrangement shall not be treated as meeting the 
+                      requirements of subparagraph (B) or (C) of this 
+                      paragraph unless the requirements of subparagraphs 
+                      (B) and (C) of paragraph (2) are met with respect 
+                      to all employer contributions (including matching 
+                      contributions) taken into account in determining 
+                      whether the requirements of subparagraphs (B) and 
+                      (C) of this paragraph are met.
+                          ``(ii) Social security and similar 
+                      contributions not taken into account.--An 
+                      arrangement shall not be treated as meeting the 
+                      requirements of subparagraph (B) or (C) unless 
+                      such requirements are met without regard to 
+                      subsection (l), and, for purposes of subsection 
+                      (l), employer contributions under subparagraph (B) 
+                      or (C) shall not be taken into account.
+                    ``(F) Other plans.--An arrangement shall be treated 
+                as meeting the requirements under subparagraph (A)(i) if 
+                any other plan maintained by the employer meets such 
+                requirements with respect to employees eligible under 
+                the arrangement.''.
+
+    (b) Alternative Methods of Satisfying Section 401(m) 
+Nondiscrimination Tests.--Section 401(m) (relating to nondiscrimination 
+test for matching contributions and employee contributions), as amended 
+by section 1422(b), is amended by redesignating paragraph (11) as 
+paragraph (12) and by adding after paragraph (10) the following new 
+paragraph:
+
+[[Page 110 STAT. 1806]]
+
+            ``(11) Alternative method of satisfying tests.--
+                    ``(A) In general.--A defined contribution plan shall 
+                be treated as meeting the requirements of paragraph (2) 
+                with respect to matching contributions if the plan--
+                          ``(i) meets the contribution requirements of 
+                      subparagraph (B) or (C) of subsection (k)(12),
+                          ``(ii) meets the notice requirements of 
+                      subsection (k)(12)(D), and
+                          ``(iii) meets the requirements of subparagraph 
+                      (B).
+                    ``(B) Limitation on matching contributions.--The 
+                requirements of this subparagraph are met if--
+                          ``(i) matching contributions on behalf of any 
+                      employee may not be made with respect to an 
+                      employee's contributions or elective deferrals in 
+                      excess of 6 percent of the employee's 
+                      compensation,
+                          ``(ii) the rate of an employer's matching 
+                      contribution does not increase as the rate of an 
+                      employee's contributions or elective deferrals 
+                      increase, and
+                          ``(iii) the matching contribution with respect 
+                      to any highly compensated employee at any rate of 
+                      an employee contribution or rate of elective 
+                      deferral is not greater than that with respect to 
+                      an employee who is not a highly compensated 
+                      employee.''.
+
+    (c) Year for Computing Nonhighly Compensated Employee Percentage.--
+            (1) Cash or deferred arrangements.--Section 401(k)(3)(A) is 
+        amended--
+                    (A) by striking ``such year'' in clause (ii) and 
+                inserting ``the plan year'',
+                    (B) by striking ``for such plan year'' in clause 
+                (ii) and inserting ``for the preceding plan year'', and
+                    (C) by adding at the end the following new sentence: 
+                ``An arrangement may apply clause (ii) by using the plan 
+                year rather than the preceding plan year if the employer 
+                so elects, except that if such an election is made, it 
+                may not be changed except as provided by the 
+                Secretary.''.
+            (2) Matching and employee contributions.--Section 
+        401(m)(2)(A) is amended--
+                    (A) by inserting ``for such plan year'' after 
+                ``highly compensated employees'',
+                    (B) by inserting ``for the preceding plan year'' 
+                after ``eligible employees'' each place it appears in 
+                clause (i) and clause (ii), and
+                    (C) by adding at the end the following flush 
+                sentence:
+                ``This subparagraph may be applied by using the plan 
+                year rather than the preceding plan year if the employer 
+                so elects, except that if such an election is made, it 
+                may not be changed except as provided by the 
+                Secretary.''.
+
+    (d) Special Rule for Determining Average Deferral Percentage for 
+First Plan Year, Etc.--
+            (1) Paragraph (3) of section 401(k) is amended by adding at 
+        the end the following new subparagraph:
+                    ``(E) For purposes of this paragraph, in the case of 
+                the first plan year of any plan (other than a successor 
+                plan), the amount taken into account as the actual 
+                deferral percentage of nonhighly compensated employees 
+                for the preceding plan year shall be--
+
+[[Page 110 STAT. 1807]]
+
+                          ``(i) 3 percent, or
+                          ``(ii) if the employer makes an election under 
+                      this subclause, the actual deferral percentage of 
+                      nonhighly compensated employees determined for 
+                      such first plan year.''.
+            (2) Paragraph (3) of section 401(m) is amended by adding at 
+        the end the following: ``Rules similar to the rules of 
+        subsection (k)(3)(E) shall apply for purposes of this 
+        subsection.''.
+
+    (e) Distribution of Excess Contributions and Excess Aggregate 
+Contributions.--
+            (1) Subparagraph (C) of section 401(k)(8) (relating to 
+        arrangement not disqualified if excess contributions 
+        distributed) is amended by striking ``on the basis of the 
+        respective portions of the excess contributions attributable to 
+        each of such employees'' and inserting ``on the basis of the 
+        amount of contributions by, or on behalf of, each of such 
+        employees''.
+            (2) Subparagraph (C) of section 401(m)(6) (relating to 
+        method of distributing excess aggregate contributions) is 
+        amended by striking ``on the basis
+of the respective portions of such amounts attributable to each of such 
+employees'' and inserting ``on the basis of the amount of contributions 
+on behalf of, or by, each such employee''.
+
+    (f) Effective <<NOTE: 26 USC 401 note.>>  Dates.--
+            (1) In general.--The amendments made by this section shall 
+        apply to years beginning after December 31, 1998.
+            (2) Exceptions.--The amendments made by subsections (c), 
+        (d), and (e) shall apply to years beginning after December 31, 
+        1996.
+SEC. 1434. DEFINITION OF COMPENSATION FOR SECTION 415 PURPOSES.
+
+    (a) General Rule.--Section 415(c)(3) (defining participant's 
+compensation) is amended by adding at the end the following new 
+subparagraph:
+                    ``(D) Certain deferrals included.--The term 
+                `participant's compensation' shall include--
+                          ``(i) any elective deferral (as defined in 
+                      section 402(g)(3)), and
+                          ``(ii) any amount which is contributed or 
+                      deferred by the employer at the election of the 
+                      employee and which is not includible in the gross 
+                      income of the employee by reason of section 125 or 
+                      457.''.
+
+    (b) Conforming Amendments.--
+            (1) Section 414(q)(4), as redesignated by section 1431, is 
+        amended to read as follows:
+            ``(4) Compensation.--For purposes of this subsection, the 
+        term `compensation' has the meaning given such term by section 
+        415(c)(3).''.
+            (2) Section 414(s)(2) is amended by inserting ``not'' after 
+        ``elect'' in the text and heading thereof.
+
+    (c) Effective <<NOTE: 26 USC 414 note.>>  Date.--The amendments made 
+by this section shall apply to years beginning after December 31, 1997.
+
+[[Page 110 STAT. 1808]]
+
+                   CHAPTER 4--MISCELLANEOUS PROVISIONS
+
+SEC. 1441. PLANS COVERING SELF-EMPLOYED INDIVIDUALS.
+
+    (a) Aggregation Rules.--Section 401(d) (relating to additional 
+requirements for qualification of trusts and plans benefiting owner-
+employees) is amended to read as follows:
+    ``(d) Contribution Limit on Owner-Employees.--A trust forming part 
+of a pension or profit-sharing plan which provides contributions or 
+benefits for employees some or all of whom are owner-employees shall 
+constitute a qualified trust under this section only if, in addition to 
+meeting the requirements of subsection (a), the plan provides that 
+contributions on behalf of any owner-employee may be made only with 
+respect to the earned income of such owner-employee which is derived 
+from the trade or business with respect to which such plan is 
+established.''.
+    (b) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendments made 
+by this section shall apply to years beginning after December 31, 1996.
+SEC. 1442. ELIMINATION OF SPECIAL VESTING RULE FOR MULTIEMPLOYER 
+                          PLANS.
+
+    (a) Amendments to 1986 Code.--Paragraph (2) of section 411(a) 
+(relating to minimum vesting standards) is amended--
+            (1) by striking ``subparagraph (A), (B), or (C)'' and 
+        inserting ``subparagraph (A) or (B)''; and
+            (2) by striking subparagraph (C).
+
+    (b) Amendments to ERISA.--Paragraph (2) of section 203(a) of the 
+Employee Retirement Income Security Act of 1974 (29 U.S.C. 1053(a)) is 
+amended--
+            (1) by striking ``subparagraph (A), (B), or (C)'' and 
+        inserting ``subparagraph (A) or (B)''; and
+            (2) by striking subparagraph (C).
+
+    (c) Effective <<NOTE: 26 USC 411 note.>>  Date.--The amendments made 
+by this section shall apply to plan years beginning on or after the 
+earlier of--
+            (1) the later of--
+                    (A) January 1, 1997, or
+                    (B) the date on which the last of the collective 
+                bargaining agreements pursuant to which the plan is 
+                maintained terminates (determined without regard to any 
+                extension thereof after the date of the enactment of 
+                this Act), or
+            (2) January 1, 1999.
+
+Such amendments shall not apply to any individual who does not have more 
+than 1 hour of service under the plan on or after the 1st day of the 1st 
+plan year to which such amendments apply.
+SEC. 1443. DISTRIBUTIONS UNDER RURAL COOPERATIVE PLANS.
+
+    (a) Distributions for Hardship or After a Certain Age.--Section 
+401(k)(7) is amended by adding at the end the following new 
+subparagraph:
+                    ``(C) Special rule for certain distributions.--A 
+                rural cooperative plan which includes a qualified cash 
+                or deferred arrangement shall not be treated as 
+                violating the requirements of section 401(a) or of 
+                paragraph (2) merely by reason of a hardship 
+                distribution or a distribution to a participant after 
+                attainment of age 59\1/2\. For purposes of this section, 
+                the term `hardship distribution' means a distribution 
+                described in paragraph (2)(B)(i)(IV) (without
+
+[[Page 110 STAT. 1809]]
+
+                regard to the limitation of its application to profit-
+                sharing or stock bonus plans).''.
+
+    (b) Public Utility Districts.--Clause (i) of section 401(k)(7)(B) 
+(defining rural cooperative) is amended to read as follows:
+                          ``(i) any organization which--
+                                    ``(I) is engaged primarily in 
+                                providing electric service on a mutual 
+                                or cooperative basis, or
+                                    ``(II) is engaged primarily in 
+                                providing electric service to the public 
+                                in its area of service and which is 
+                                exempt from tax under this subtitle or 
+                                which is a State or local government (or 
+                                an agency or instrumentality thereof), 
+                                other than a municipality (or an agency 
+                                or instrumentality thereof),''.
+
+    (c) Effective <<NOTE: 26 USC 401 note.>>  Dates.--
+            (1) Distributions.--The amendments made by subsection (a) 
+        shall apply to distributions after the date of the enactment of 
+        this Act.
+            (2) Public utility districts.--The amendments made by 
+        subsection (b) shall apply to plan years beginning after 
+        December 31, 1996.
+SEC. 1444. TREATMENT OF GOVERNMENTAL PLANS UNDER 
+                          SECTION 415.
+
+    (a) Compensation Limit.--Subsection (b) of section 415 is amended by 
+adding immediately after paragraph (10) the following new paragraph:
+            ``(11) Special limitation rule for governmental plans.--In 
+        the case of a governmental plan (as defined in section 414(d)), 
+        subparagraph (B) of paragraph (1) shall not apply.''.
+
+    (b) Treatment of Certain Excess Benefit Plans.--
+            (1) In general.--Section 415 is amended by adding at the end 
+        the following new subsection:
+
+    ``(m) Treatment of Qualified Governmental Excess Benefit 
+Arrangements.--
+            ``(1) Governmental plan not affected.--In determining 
+        whether a governmental plan (as defined in section 414(d)) meets 
+        the requirements of this section, benefits provided under a 
+        qualified governmental excess benefit arrangement shall not be 
+        taken into account. Income accruing to a governmental plan (or 
+        to a trust that is maintained solely for the purpose of 
+        providing benefits under a qualified governmental excess benefit 
+        arrangement) in respect of a qualified governmental excess 
+        benefit arrangement shall constitute income derived from the 
+        exercise of an essential governmental function upon which such 
+        governmental plan (or trust) shall be exempt from tax under 
+        section 115.
+            ``(2) Taxation of participant.--For purposes of this 
+        chapter--
+                    ``(A) the taxable year or years for which amounts in 
+                respect of a qualified governmental excess benefit 
+                arrangement are includible in gross income by a 
+                participant, and
+                    ``(B) the treatment of such amounts when so 
+                includible by the participant,
+        shall be determined as if such qualified governmental excess 
+        benefit arrangement were treated as a plan for the deferral of 
+        compensation which is maintained by a corporation not
+
+[[Page 110 STAT. 1810]]
+
+        exempt from tax under this chapter and which does not meet the 
+        requirements for qualification under section 401.
+            ``(3) Qualified governmental excess benefit arrangement.--
+        For purposes of this subsection, the term `qualified 
+        governmental excess benefit arrangement' means a portion of a 
+        governmental plan if--
+                    ``(A) such portion is maintained solely for the 
+                purpose of providing to participants in the plan that 
+                part of the participant's annual benefit otherwise 
+                payable under the terms of the plan that exceeds the 
+                limitations on benefits imposed by this section,
+                    ``(B) under such portion no election is provided at 
+                any time to the participant (directly or indirectly) to 
+                defer compensation, and
+                    ``(C) benefits described in subparagraph (A) are not 
+                paid from a trust forming a part of such governmental 
+                plan unless such trust is maintained solely for the 
+                purpose of providing such benefits.''.
+            (2) Coordination with section 457.--Subsection (e) of 
+        section 457 is amended by adding at the end the following new 
+        paragraph:
+            ``(14) Treatment of qualified governmental excess benefit 
+        arrangements.--Subsections (b)(2) and (c)(1) shall not apply to 
+        any qualified governmental excess benefit arrangement (as 
+        defined in section 415(m)(3)), and benefits provided under such 
+        an arrangement shall not be taken into account in determining 
+        whether any other plan is an eligible deferred compensation 
+        plan.''.
+            (3) Conforming amendment.--Paragraph (2) of section 457(f) 
+        is amended by striking ``and'' at the end of subparagraph (C), 
+        by striking the period at the end of subparagraph (D) and 
+        inserting ``, and'', and by inserting immediately thereafter the 
+        following new subparagraph:
+                    ``(E) a qualified governmental excess benefit 
+                arrangement described in section 415(m).''.
+
+    (c) Exemption for Survivor and Disability Benefits.--Paragraph (2) 
+of section 415(b) is amended by adding at the end the following new 
+subparagraph:
+                    ``(I) Exemption for survivor and disability benefits 
+                provided under governmental plans.--Subparagraph (C) of 
+                this paragraph and paragraph (5) shall not apply to--
+                          ``(i) income received from a governmental plan 
+                      (as defined in section 414(d)) as a pension, 
+                      annuity, or similar allowance as the result of the 
+                      recipient becoming disabled by reason of personal 
+                      injuries or sickness, or
+                          ``(ii) amounts received from a governmental 
+                      plan by the beneficiaries, survivors, or the 
+                      estate of an employee as the result of the death 
+                      of the employee.''.
+
+    (d) Revocation of Grandfather Election.--
+            (1) In general.--Subparagraph (C) of section 415(b)(10) is 
+        amended by adding at the end the following new clause:
+                          ``(ii) Revocation of election.--An election 
+                      under clause (i) may be revoked not later than the 
+                      last day of the third plan year beginning after 
+                      the date 
+                      of the enactment of this clause. The revocation 
+                      shall
+
+[[Page 110 STAT. 1811]]
+
+                      apply to all plan years to which the election 
+                      applied and to all subsequent plan years. Any 
+                      amount paid by a plan in a taxable year ending 
+                      after the revocation shall be includible in income 
+                      in such taxable year under the rules of this 
+                      chapter in effect for such taxable year, except 
+                      that, for purposes of applying the limitations 
+                      imposed by this section, any portion of such 
+                      amount which is attributable to any taxable year 
+                      during which the election was in effect shall be 
+                      treated as received in such taxable year.''.
+            (2) Conforming amendment.--Subparagraph (C) of section 
+        415(b)(10) is amended by striking ``This'' and inserting:
+                          ``(i) In general.--This''.
+
+    (e) Effective <<NOTE: 26 USC 415 note.>>  Date.--
+            (1) In general.--The amendments made by subsections (a), 
+        (b), and (c) shall apply to years beginning after December 31, 
+        1994. The amendments made by subsection (d) shall apply with 
+        respect to revocations adopted after the date of the enactment 
+        of this Act.
+            (2) Treatment for years beginning before january 1, 1995.--
+        Nothing in the amendments made by this section shall be 
+        construed to imply that a governmental plan (as defined in 
+        section 414(d) of the Internal Revenue Code of 1986) fails to 
+        satisfy the requirements of section 415 of such Code for any 
+        taxable year beginning before January 1, 1995.
+
+SEC. 1445. UNIFORM RETIREMENT AGE.
+
+    (a) Discrimination Testing.--Paragraph (5) of section 401(a) 
+(relating to special rules relating to nondiscrimination requirements) 
+is amended by adding at the end the following new subparagraph:
+                    ``(F) Social security retirement age.--For purposes 
+                of testing for discrimination under paragraph (4)--
+                          ``(i) the social security retirement age (as 
+                      defined in section 415(b)(8)) shall be treated as 
+                      a uniform retirement age, and
+                          ``(ii) subsidized early retirement benefits 
+                      and joint and survivor annuities shall not be 
+                      treated as being unavailable to employees on the 
+                      same terms merely because such benefits or 
+                      annuities are based in whole or in part on an 
+                      employee's social security retirement age (as so 
+                      defined).''.
+
+    (b) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendment made 
+by this section shall apply to years beginning after December 31, 1996.
+
+SEC. 1446. CONTRIBUTIONS ON BEHALF OF DISABLED EMPLOYEES.
+
+    (a) All Disabled Participants Receiving Contributions.--Section 
+415(c)(3)(C) is amended by adding at the end the following: ``If a 
+defined contribution plan provides for the continuation of contributions 
+on behalf of all participants described in clause (i) for a fixed or 
+determinable period, this subparagraph shall be applied without regard 
+to clauses (ii) and (iii).''.
+    (b) Effective <<NOTE: 26 USC 415 note.>>  Date.--The amendment made 
+by this section shall apply to years beginning after December 31, 1996.
+
+[[Page 110 STAT. 1812]]
+
+SEC. 1447. TREATMENT OF DEFERRED COMPENSATION PLANS OF STATE AND 
+                          LOCAL GOVERNMENTS AND TAX-EXEMPT 
+                          ORGANIZATIONS.
+
+    (a) Special Rules for Plan Distributions.--Paragraph (9) of section 
+457(e) (relating to other definitions and special rules) is amended to 
+read as follows:
+            ``(9) Benefits not treated as made available by reason of 
+        certain elections, etc.--
+                    ``(A) Total amount payable is $3,500 or less.--The 
+                total amount payable to a participant under the plan 
+                shall not be treated as made available merely because 
+                the participant may elect to receive such amount (or the 
+                plan may distribute such amount without the 
+                participant's consent) if--
+                          ``(i) such amount does not exceed $3,500, and
+                          ``(ii) such amount may be distributed only 
+                      if--
+                                    ``(I) no amount has been deferred 
+                                under the plan with respect to such 
+                                participant during the 2-year period 
+                                ending on the date of the distribution, 
+                                and
+                                    ``(II) there has been no prior 
+                                distribution under the plan to such 
+                                participant to which this subparagraph 
+                                applied.
+                A plan shall not be treated as failing to meet the 
+                distribution requirements of subsection (d) by reason of 
+                a distribution to which this subparagraph applies.
+                    ``(B) Election to defer commencement of 
+                distributions.--The total amount payable to a 
+                participant under the plan shall not be treated as made 
+                available merely because the participant may elect to 
+                defer commencement of distributions under the plan if--
+                          ``(i) such election is made after amounts may 
+                      be available under the plan in accordance with 
+                      subsection (d)(1)(A) and before commencement of 
+                      such distributions, and
+                          ``(ii) the participant may make only 1 such 
+                      election.''.
+
+    (b) Cost-of-Living Adjustment of Maximum Deferral Amount.--
+Subsection (e) of section 457, as amended by section 1444(b)(2) 
+(relating to governmental plans), is amended by adding at the end the 
+following new paragraph:
+            ``(15) Cost-of-living adjustment of maximum deferral 
+        amount.--The Secretary shall adjust the $7,500 amount specified 
+        in subsections (b)(2) and (c)(1) at the same time and in the 
+        same manner as under section 415(d), except that the base period 
+        shall be the calendar quarter ending September 30, 1994, and any 
+        increase under this paragraph which is not a multiple of $500 
+        shall be rounded to the next lowest multiple of $500.''.
+
+    (c) Effective <<NOTE: 26 USC 457 note.>>  Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 1996.
+SEC. 1448. TRUST REQUIREMENT FOR DEFERRED COMPENSATION PLANS OF 
+                          STATE AND LOCAL GOVERNMENTS.
+
+    (a) In General.--Section 457 is amended by adding at the end the 
+following new subsection:
+
+[[Page 110 STAT. 1813]]
+
+    ``(g) Governmental Plans Must Maintain Set-Asides for Exclusive 
+Benefit of Participants.--
+            ``(1) In general.--A plan maintained by an eligible employer 
+        described in subsection (e)(1)(A) shall not be treated as an 
+        eligible deferred compensation plan unless all assets and income 
+        of the plan described in subsection (b)(6) are held in trust for 
+        the exclusive benefit of participants and their beneficiaries.
+            ``(2) Taxability of trusts and participants.--For purposes 
+        of this title--
+                    ``(A) a trust described in paragraph (1) shall be 
+                treated as an organization exempt from taxation under 
+                section 501(a), and
+                    ``(B) notwithstanding any other provision of this 
+                title, amounts in the trust shall be includible in the 
+                gross income of participants and beneficiaries only to 
+                the extent, and at the time, provided in this section.
+            ``(3) Custodial accounts and contracts.--For purposes of 
+        this subsection, custodial accounts and contracts described in 
+        section 401(f) shall be treated as trusts under rules similar to 
+        the rules under section 401(f).''.
+
+    (b) Conforming Amendment.--Paragraph (6) of section 457(b) is 
+amended by inserting ``except as provided in subsection (g),'' before 
+``which provides that''.
+    (c) Effective <<NOTE: 26 USC 457 note.>>  Dates.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to assets and income 
+        described in section 457(b)(6) of the Internal Revenue Code of 
+        1986 held by a plan on and after the date of the enactment of 
+        this Act.
+            (2) Transition rule.--In the case of a plan in existence on 
+        the date of the enactment of this Act, a trust need not be 
+        established by reason of the amendments made by this section 
+        before January 1, 1999.
+SEC. 1449. TRANSITION RULE FOR COMPUTING MAXIMUM BENEFITS UNDER 
+                          SECTION 415 LIMITATIONS.
+
+    (a) In <<NOTE: 26 USC 411 note.>>  General.--Subparagraph (A) of 
+section 767(d)(3) of the Uruguay Round Agreements Act is amended to read 
+as follows:
+                    ``(A) Exception.--A plan that was adopted and in 
+                effect before December 8, 1994, shall not be required to 
+                apply the amendments made by subsection (b) with respect 
+                to benefits accrued before the earlier of--
+                          ``(i) the later of the date a plan amendment 
+                      applying the amendments made by subsection (b) is 
+                      adopted or made effective, or
+                          ``(ii) the first day of the first limitation 
+                      year beginning after December 31, 1999.
+                Determinations under section 415(b)(2)(E) of the 
+                Internal Revenue Code of 1986 before such earlier date 
+                shall be made with respect to such benefits on the basis 
+                of such section as in effect on December 7, 1994 (except 
+                that the modification made by section 1449(b) of the 
+                Small Business Job Protection Act of 1996 shall be taken 
+                into account), and the provisions of the plan as in 
+                effect on December 7, 1994, but only if such provisions 
+                of the plan meet the requirements of such section (as so 
+                in effect).''.
+
+[[Page 110 STAT. 1814]]
+
+    (b) Modification of Certain Assumptions for Adjusting Benefits of 
+Defined Benefit Plans for Early Retirees.--Subparagraph (E) of section 
+415(b)(2) (relating to limitation on certain assumptions) is amended--
+            (1) by striking ``Except as provided in clause (ii), for 
+        purposes of adjusting any benefit or limitation under 
+        subparagraph (B) or (C),'' in clause (i) and inserting ``For 
+        purposes of adjusting any limitation under subparagraph (C) and, 
+        except as provided in clause (ii), for purposes of adjusting any 
+        benefit under subparagraph (B),'', and
+            (2) by striking ``For purposes of adjusting the benefit or 
+        limitation of any form of benefit subject to section 
+        417(e)(3),'' in clause (ii) and inserting ``For purposes of 
+        adjusting any benefit under subparagraph (B) for any form of 
+        benefit subject to section 417(e)(3),''.
+
+    (c) Effective <<NOTE: 26 USC 415 note.>>  Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+section 767 of the Uruguay Round Agreements Act.
+
+    (d) Transitional <<NOTE: 26 USC 411 note.>>  Rule.--In the case of a 
+plan that was adopted and in effect before December 8, 1994, if--
+            (1) a plan amendment was adopted or made effective on or 
+        before the date of the enactment of this Act applying the 
+        amendments made by section 767 of the Uruguay Round Agreements 
+        Act, and
+            (2) within 1 year after the date of the enactment of this 
+        Act, a plan amendment is adopted which repeals the amendment 
+        referred to in paragraph (1),
+
+the amendment referred to in paragraph (1) shall not be taken into 
+account in applying section 767(d)(3)(A) of the Uruguay Round Agreements 
+Act, as amended by subsection (a).
+
+SEC. 1450. MODIFICATIONS OF SECTION 403(b).
+
+    (a) Multiple <<NOTE: 26 USC 403 note.>>  Salary Reduction Agreements 
+Permitted.--
+            (1) General rule.--For purposes of section 403(b) of the 
+        Internal Revenue Code of 1986, the frequency that an employee is 
+        permitted to enter into a salary reduction agreement, the salary 
+        to which such an agreement may apply, and the ability to revoke 
+        such an agreement shall be determined under the rules applicable 
+        to cash or deferred elections under section 401(k) of such Code.
+            (2) Constructive receipt.--Section 402(e)(3) is amended by 
+        inserting ``or which is part of a salary reduction agreement 
+        under section 403(b)'' after ``section 401(k)(2))''.
+            (3) Effective date.--This subsection shall apply to taxable 
+        years beginning after December 31, 1995.
+
+    (b) Treatment of Indian Tribal Governments.--
+            (1) In general.--In the case of any contract purchased in a 
+        plan year beginning before January 1, 1995, section 403(b) of 
+        the Internal Revenue Code of 1986 shall be applied as if any 
+        reference to an employer described in section 501(c)(3) of the 
+        Internal Revenue Code of 1986 which is exempt from tax under 
+        section 501 of such Code included a reference to an employer 
+        which is an Indian tribal government (as defined by section 
+        7701(a)(40) of such Code), a subdivision of an Indian tribal 
+        government (determined in accordance with section 7871(d) of 
+        such Code), an agency or instrumentality of an Indian tribal 
+        government or subdivision thereof, or a corpora
+
+[[Page 110 STAT. 1815]]
+
+        tion chartered under Federal, State, or tribal law which is 
+        owned in whole or in part by any of the foregoing.
+            (2) Rollovers.--Solely for purposes of applying section 
+        403(b)(8) of such Code to a contract to which paragraph (1) 
+        applies, a qualified cash or deferred arrangement under section 
+        401(k) of such Code shall be treated as if it were a plan or 
+        contract described in clause (ii) of section 403(b)(8)(A) of 
+        such Code.
+
+    (c) Elective Deferrals.--
+            (1) In general.--Subparagraph (E) of section 403(b)(1) is 
+        amended to read as follows:
+                    ``(E) in the case of a contract purchased under a 
+                salary reduction agreement, the contract meets the 
+                requirements of section 401(a)(30),''.
+            (2) Effective <<NOTE: 26 USC 403 note.>>  date.--The 
+        amendment made by this subsection shall apply to years beginning 
+        after December 31, 1995, except a contract shall not be required 
+        to meet any change in any requirement by reason of such 
+        amendment before the 90th day after the date of the enactment of 
+        this Act.
+SEC. 1451. SPECIAL RULES RELATING TO JOINT AND SURVIVOR ANNUITY 
+                          EXPLANATIONS.
+
+    (a) Amendment to Internal Revenue Code.--Section 417(a) is amended 
+by adding at the end the following new paragraph:
+            ``(7) Special rules relating to time for written ex-
+        planation.--Notwithstanding any other provision of this 
+        subsection--
+                    ``(A) Explanation may be provided after annuity 
+                starting date.--
+                          ``(i) In general.--A plan may provide the 
+                      written explanation described in paragraph (3)(A) 
+                      after the annuity starting date. In any case to 
+                      which this subparagraph applies, the applicable 
+                      election period under paragraph (6) shall not end 
+                      before the 30th day after the date on which such 
+                      explanation is provided.
+                          ``(ii) Regulatory authority.--The Secretary 
+                      may by regulations limit the application of clause 
+                      (i), except that such regulations may not limit 
+                      the period of time by which the annuity starting 
+                      date precedes the provision of the written 
+                      explanation other than by providing that the 
+                      annuity starting date may not be earlier than 
+                      termination of employment.
+                    ``(B) Waiver of 30-day period.--A plan may permit a 
+                participant to elect (with any applicable spousal 
+                consent) to waive any requirement that the written 
+                explanation be provided at least 30 days before the 
+                annuity starting date (or to waive the 30-day 
+                requirement under subparagraph (A)) if the distribution 
+                commences more than 7 days after such explanation is 
+                provided.''.
+
+    (b) Amendment to ERISA.--Section 205(c) of the Employee Retirement 
+Income Security Act of 1974 (29 U.S.C. 1055(c)) is amended by adding at 
+the end the following new paragraph:
+            ``(8) Notwithstanding any other provision of this 
+        subsection--
+                    ``(A)(i) A plan may provide the written explanation 
+                described in paragraph (3)(A) after the annuity starting
+
+[[Page 110 STAT. 1816]]
+
+                date. In any case to which this subparagraph applies, 
+                the applicable election period under paragraph (7) shall 
+                not end before the 30th day after the date on which such 
+                explanation is provided.
+                    ``(ii) The Secretary may by regulations limit the 
+                application of clause (i), except that such regulations 
+                may not limit the period of time by which the annuity 
+                starting date precedes the provision of the written 
+                explanation other than by providing that the annuity 
+                starting date may not be earlier than termination of 
+                employment.
+                    ``(B) A plan may permit a participant to elect (with 
+                any applicable spousal consent) to waive any requirement 
+                that the written explanation be provided at least 30 
+                days before the annuity starting date (or to waive the 
+                30-day requirement under subparagraph (A)) if the 
+                distribution commences more than 7 days after such 
+                explanation is provided.''.
+
+    (c) Effective <<NOTE: 26 USC 417 note.>>  Date.--The amendments made 
+by this section shall apply to plan years beginning after December 31, 
+1996.
+SEC. 1452. REPEAL OF LIMITATION IN CASE OF DEFINED BENEFIT PLAN 
+                          AND DEFINED CONTRIBUTION PLAN FOR SAME 
+                          EMPLOYEE; EXCESS DISTRIBUTIONS.
+
+    (a) In General.--Section 415(e) is repealed.
+    (b) Excess Distributions.--Section 4980A is amended by adding at the 
+end the following new subsection:
+    ``(g) Limitation on Application.--This section shall not apply to 
+distributions during years beginning after December 31, 1996, and before 
+January 1, 2000, and such distributions shall be treated as made first 
+from amounts not described in subsection (f).''.
+    (c) Conforming Amendments.--
+            (1) Paragraph (1) of section 415(a) is amended--
+                    (A) by adding ``or'' at the end of subparagraph (A),
+                    (B) by striking ``, or'' at the end of subparagraph 
+                (B) and inserting a period, and
+                    (C) by striking subparagraph (C).
+            (2) Subparagraph (B) of section 415(b)(5) is amended by 
+        striking ``and subsection (e)''.
+            (3) Paragraph (1) of section 415(f) is amended by striking 
+        ``subsections (b), (c), and (e)'' and inserting ``subsections 
+        (b) and (c)''.
+            (4) Subsection (g) of section 415 is amended by striking 
+        ``subsections (e) and (f)'' in the last sentence and inserting 
+        ``subsection (f)''.
+            (5) Clause (i) of section 415(k)(2)(A) is amended to read as 
+        follows:
+                          ``(i) any contribution made directly by an 
+                      employee under such an arrangement shall not be 
+                      treated as an annual addition for purposes of 
+                      subsection (c), and''.
+            (6) Clause (ii) of section 415(k)(2)(A) is amended by 
+        striking ``subsections (c) and (e)'' and inserting ``subsection 
+        (c)''.
+            (7) Section 416 is amended by striking subsection (h).
+
+    (d) Effective <<NOTE: 26 USC 415 note.>>  Date.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to limitation years 
+        beginning after December 31, 1999.
+
+[[Page 110 STAT. 1817]]
+
+            (2) Excess distributions.--The amendment made by subsection 
+        (b) shall apply to years beginning after December 31, 1996.
+
+SEC. 1453. TAX ON PROHIBITED TRANSACTIONS.
+
+    (a) In General.--Section 4975(a) is amended by striking ``5 
+percent'' and inserting ``10 percent''.
+    (b) Effective <<NOTE: 26 USC 4975 note.>>  Date.--The amendment made 
+by this section shall apply to prohibited transactions occurring after 
+the date of the enactment of this Act.
+
+SEC. 1454. TREATMENT OF LEASED EMPLOYEES.
+
+    (a) General Rule.--Subparagraph (C) of section 414(n)(2) (defining 
+leased employee) is amended to read as follows:
+                    ``(C) such services are performed under primary 
+                direction or control by the recipient.''.
+
+    (b) Effective <<NOTE: 26 USC 414 note.>>  Date.--The amendment made 
+by subsection (a) shall apply to years beginning after December 31, 
+1996, but shall not apply to any relationship determined under an 
+Internal Revenue Service ruling issued before the date of the enactment 
+of this Act pursuant to section 414(n)(2)(C) of the Internal Revenue 
+Code of 1986 (as in effect on the day before such date) not to involve a 
+leased employee.
+SEC. 1455. UNIFORM PENALTY PROVISIONS TO APPLY TO CERTAIN PENSION 
+                          REPORTING REQUIREMENTS.
+
+    (a) Penalties.--
+            (1) Statements.--Paragraph (1) of section 6724(d) is amended 
+        by striking ``and'' at the end of subparagraph (A), by striking 
+        the period at the end of subparagraph (B) and inserting ``, 
+        and'', and by inserting after subparagraph (B) the following new 
+        subparagraph:
+                    ``(C) any statement of the amount of payments to 
+                another person required to be made to the Secretary 
+                under--
+                          ``(i) section 408(i) (relating to reports with 
+                      respect to individual retirement accounts or 
+                      annuities), or
+                          ``(ii) section 6047(d) (relating to reports by 
+                      employers, plan administrators, etc.).''.
+            (2) Reports.--Paragraph (2) of section 6724(d) is amended by 
+        striking ``or'' at the end of subparagraph (U), by striking the 
+        period at the end of subparagraph (V) and inserting a comma, and 
+        by inserting after subparagraph (V) the following new 
+        subparagraphs:
+                    ``(W) section 408(i) (relating to reports with 
+                respect to individual retirement plans) to any person 
+                other than the Secretary with respect to the amount of 
+                payments made to such person, or
+                    ``(X) section 6047(d) (relating to reports by plan 
+                administrators) to any person other than the Secretary 
+                with respect to the amount of payments made to such 
+                person.''.
+
+    (b) Modification of Reportable Designated Distributions.--
+            (1) Section 408.--Subsection (i) of section 408 (relating to 
+        individual retirement account reports) is amended by inserting 
+        ``aggregating $10 or more in any calendar year'' after 
+        ``distributions''.
+
+[[Page 110 STAT. 1818]]
+
+            (2) Section 6047.--Paragraph (1) of section 6047(d) 
+        (relating to reports by employers, plan administrators, etc.) is 
+
+        amended by adding at the end the following new sentence: ``No 
+        return or report may be required under the preceding sentence 
+        with respect to distributions to any person during any year 
+        unless such distributions aggregate $10 or more.''.
+
+    (c) Qualifying Rollover Distributions.--Section 6652(i) is amended--
+            (1) by striking ``the $10'' and inserting ``$100'', and
+            (2) by striking ``$5,000'' and inserting ``$50,000''.
+
+    (d) Conforming Amendments.--
+            (1) Paragraph (1) of section 6047(f) is amended to read as 
+        follows:
+                  ``(1) For provisions relating to penalties for 
+                failures to file returns and reports required under this 
+                section, see sections 6652(e), 6721, and 6722.''.
+
+            (2) Subsection (e) of section 6652 is amended by adding at 
+        the end the following new sentence: ``This subsection shall not 
+        apply to any return or statement which is an information return 
+        described in section 6724(d)(1)(C)(ii) or a payee statement 
+        described in section 6724(d)(2)(X).''.
+            (3) Subsection (a) of section 6693 is amended by adding at 
+        the end the following new sentence: ``This subsection shall not 
+        apply to any report which is an information return described in 
+        section 6724(d)(1)(C)(i) or a payee statement described in 
+        section 6724(d)(2)(W).''.
+
+    (e) Effective <<NOTE: 26 USC 408 note.>>  Date.--The amendments made 
+by this section shall apply to returns, reports, and other statements 
+the due date for which (determined without regard to extensions) is 
+after December 31, 1996.
+SEC. 1456. RETIREMENT BENEFITS OF MINISTERS NOT SUBJECT TO TAX ON 
+                          NET EARNINGS FROM SELF-EMPLOYMENT.
+
+    (a) In General.--Section 1402(a)(8) (defining net earnings from 
+self-employment) is amended by inserting ``, but shall not include in 
+such net earnings from self-employment the rental value of any parsonage 
+or any parsonage allowance (whether or not excludable under section 107) 
+provided after the individual retires, or any other retirement benefit 
+received by such individual from a church plan (as defined in section 
+414(e)) after the individual retires'' before the semicolon at the end.
+    (b) Effective <<NOTE: 26 USC 1402 note.>>  Date.--The amendments 
+made by this section shall apply to years beginning before, on, or after 
+December 31, 1994.
+SEC. 1457. SAMPLE <<NOTE: 26 USC 414 note.>>  LANGUAGE FOR SPOUSAL 
+                          CONSENT AND QUALIFIED DOMESTIC RELATIONS 
+                          FORMS.
+
+    (a) Development of Sample Language.--Not later than January 1, 1997, 
+the Secretary of the Treasury shall develop--
+            (1) sample language for inclusion in a form for the spousal 
+        consent required under section 417(a)(2) of the Internal Revenue 
+        Code of 1986 and section 205(c)(2) of the Employee Retirement 
+        Income Security Act of 1974 which--
+                    (A) is written in a manner calculated to be 
+                understood by the average person, and
+                    (B) discloses in plain form--
+                          (i) whether the waiver to which the spouse 
+                      consents is irrevocable, and
+
+[[Page 110 STAT. 1819]]
+
+                          (ii) whether such waiver may be revoked by a 
+                      qualified domestic relations order, and
+            (2) sample language for inclusion in a form for a qualified 
+        domestic relations order described in section 414(p)(1)(A) of 
+        such Code and section 206(d)(3)(B)(i) of such Act which--
+                    (A) meets the requirements contained in such 
+                sections, and
+                    (B) the provisions of which focus attention on the 
+                need to consider the treatment of any lump sum payment, 
+                qualified joint and survivor annuity, or qualified 
+                preretirement survivor annuity.
+
+    (b) Publicity.--The Secretary of the Treasury shall include 
+publicity for the sample language developed under subsection (a) in the 
+pension outreach efforts undertaken by the Secretary.
+SEC. 1458. TREATMENT OF LENGTH OF SERVICE AWARDS TO VOLUNTEERS 
+                          PERFORMING FIRE FIGHTING OR PREVENTION 
+                          SERVICES, EMERGENCY MEDICAL SERVICES, OR 
+                          AMBULANCE SERVICES.
+
+    (a) In General.--Paragraph (11) of section 457(e) (relating to 
+deferred compensation plans of State and local governments and tax-
+exempt organizations) is amended to read as follows:
+            ``(11) Certain plans excluded.--
+                    ``(A) In general.--The following plans shall be 
+                treated as not providing for the deferral of 
+                compensation:
+                          ``(i) Any bona fide vacation leave, sick 
+                      leave, compensatory time, severance pay, 
+                      disability pay, or death benefit plan.
+                          ``(ii) Any plan paying solely length of 
+                      service awards to bona fide volunteers (or their 
+                      beneficiaries) on account of qualified services 
+                      performed by such volunteers.
+                    ``(B) Special rules applicable to length of service 
+                award plans.--
+                          ``(i) Bona fide volunteer.--An individual 
+                      shall be treated as a bona fide volunteer for 
+                      purposes of subparagraph (A)(ii) if the only 
+                      compensation received by such individual for 
+                      performing qualified services is in the form of--
+                                    ``(I) reimbursement for (or a 
+                                reasonable allowance for) reasonable 
+                                expenses incurred in the performance of 
+                                such services, or
+                                    ``(II) reasonable benefits 
+                                (including length of service awards), 
+                                and nominal fees for such services, 
+                                customarily paid by eligible employers 
+                                in connection with the performance of 
+                                such services by
+                                volunteers.
+                          ``(ii) Limitation on accruals.--A plan shall 
+                      not be treated as described in subparagraph 
+                      (A)(ii) if the aggregate amount of length of 
+                      service awards accruing with respect to any year 
+                      of service for any bona fide volunteer exceeds 
+                      $3,000.
+                    ``(C) Qualified services.--For purposes of this 
+                paragraph, the term `qualified services' means fire 
+                fighting and prevention services, emergency medical 
+                services, and ambulance services.''.
+
+    (b) Exemption From Social Security Taxes.--
+
+[[Page 110 STAT. 1820]]
+
+            (1) Subsection (a)(5) of section 3121, as amended by section 
+        1421, is amended by striking ``(or)'' at the end of subparagraph 
+        (G), by inserting ``or'' at the end of subparagraph (H), and by 
+        adding at the end the following new subparagraph:
+                    ``(I) under a plan described in section 
+                457(e)(11)(A)(ii) and maintained by an eligible employer 
+                (as defined in section 457(e)(1)).''.
+            (2) Section <<NOTE: 42 USC 409.>>  209(a)(4) of the Social 
+        Security Act is amended by inserting ``; or (K) under a plan 
+        described in section 457(e)(11)(A)(ii) of the Internal Revenue 
+        Code of 1986 and maintained by an eligible employer (as defined 
+        in section 457(e)(1) of such Code)'' before the semicolon at the 
+        end thereof.
+
+    (c) Effective Date.--
+            (1) Subsection <<NOTE: 26 USC 457 note.>>  (a).--The 
+        amendment made by subsection (a) shall apply to accruals of 
+        length of service awards after December 31, 1996.
+            (2) Subsection <<NOTE: 26 USC 3121 note.>>  (b).--The 
+        amendments made by subsection (b) shall apply to remuneration 
+        paid after December 31, 1996.
+SEC. 1459. ALTERNATIVE NONDISCRIMINATION RULES FOR CERTAIN PLANS 
+                          THAT PROVIDE FOR EARLY PARTICIPATION.
+
+    (a) Cash or Deferred Arrangements.--Paragraph (3) of section 401(k) 
+(relating to application of participation and discrimination standards), 
+as amended by section 1433(d)(1) of this Act, is amended by adding at 
+the end the following new subparagraph:
+                    ``(F) Special rule for early participation.--If an 
+                employer elects to apply section 410(b)(4)(B) in 
+                determining whether a cash or deferred arrangement meets 
+                the requirements of subparagraph (A)(i), the employer 
+                may, in determining whether the arrangement meets the 
+                requirements of subparagraph (A)(ii), exclude from 
+                consideration all eligible employees (other than highly 
+                compensated employees) who have not met the minimum age 
+                and service requirements of section 410(a)(1)(A).''.
+
+    (b) Matching Contributions.--Paragraph (5) of section 401(m) 
+(relating to employees taken into consideration) is amended by adding at 
+the end the following new subparagraph:
+                    ``(C) Special rule for early participation.--If an 
+                employer elects to apply section 410(b)(4)(B) in 
+                determining whether a plan meets the requirements of 
+                section 410(b), the employer may, in determining whether 
+                the plan meets the requirements of paragraph (2), 
+                exclude from consideration all eligible employees (other 
+                than highly compensated employees) who have not met the 
+                minimum age and service requirements of section 
+                410(a)(1)(A).''.
+
+    (c) Effective <<NOTE: 26 USC 401 note.>>  Date.--The amendments made 
+by this section shall apply to plan years beginning after December 31, 
+1998.
+SEC. 1460. CLARIFICATION OF APPLICATION OF ERISA TO INSURANCE 
+                          COMPANY GENERAL ACCOUNTS.
+
+    (a) In General.--Section 401 of the Employee Retirement Income 
+Security Act of 1974 (29 U.S.C. 1101) is amended by adding at the end 
+the following new subsection:
+    ``(c)(1)(A) Not <<NOTE: Proposed regulations.>>  later than June 30, 
+1997, the Secretary shall issue proposed regulations to provide guidance 
+for the purpose of determining, in cases where an insurer issues 1 or 
+more policies to or for the benefit of an employee benefit plan (and 
+such policies are supported by assets of such insurer's general 
+account), which
+
+[[Page 110 STAT. 1821]]
+
+assets held by the insurer (other than plan assets held in its separate 
+accounts) constitute assets of the plan for purposes of this part and 
+section 4975 of the Internal Revenue Code of 1986 and to provide 
+guidance with respect to the application of this title to the general 
+account assets of insurers.
+
+    ``(B) The proposed regulations under subparagraph (A) shall be 
+subject to public notice and comment until September 30, 1997.
+    ``(C) The <<NOTE: Regulations.>>  Secretary shall issue final 
+regulations providing the guidance described in subparagraph (A) not 
+later than December 31, 1997.
+
+    ``(D) Such regulations shall only apply with respect to policies 
+which are issued by an insurer on or before December 31, 1998, to or for 
+the benefit of an employee benefit plan which is supported by assets of 
+such insurer's general account. With respect to policies issued on or 
+before December 31, 1998, such regulations shall take effect at the end 
+of the 18-month period following the date on which such regulations 
+become final.
+    ``(2) The Secretary shall ensure that the regulations issued under 
+paragraph (1)--
+            ``(A) are administratively feasible, and
+            ``(B) protect the interests and rights of the plan and of 
+        its participants and beneficiaries (including meeting the 
+        requirements of paragraph (3)).
+
+    ``(3) The regulations prescribed by the Secretary pursuant to 
+paragraph (1) shall require, in connection with any policy issued by an 
+insurer to or for the benefit of an employee benefit plan to the extent 
+that the policy is not a guaranteed benefit policy (as defined in 
+subsection (b)(2)(B))--
+            ``(A) that a plan fiduciary totally independent of the 
+        insurer authorize the purchase of such policy (unless such 
+        purchase is a transaction exempt under section 408(b)(5)),
+            ``(B) that the insurer describe (in such form and manner as 
+        shall be prescribed in such regulations), in annual reports and 
+        in policies issued to the policyholder after the date on which 
+        such regulations are issued in final form pursuant to paragraph 
+        (1)(C)--
+                    ``(i) a description of the method by which any 
+                income and expenses of the insurer's general account are 
+                allocated to the policy during the term of the policy 
+                and upon the termination of the policy, and
+                    ``(ii) for each report, the actual return to the 
+                plan under the policy and such other financial 
+                information as the Secretary may deem appropriate for 
+                the period covered by each such annual report,
+            ``(C) that the insurer disclose to the plan fiduciary the 
+        extent to which alternative arrangements supported by assets of 
+        separate accounts of the insurer (which generally hold plan 
+        assets) are available, whether there is a right under the policy 
+        to transfer funds to a separate account and the terms governing 
+        any such right, and the extent to which support by assets of the 
+        insurer's general account and support by assets of separate 
+        accounts of the insurer might pose differing risks to the plan, 
+        and
+            ``(D) that the insurer manage those assets of the insurer 
+        which are assets of such insurer's general account (irrespective 
+        of whether any such assets are plan assets) with the care, 
+        skill, prudence, and diligence under the circumstances then
+
+[[Page 110 STAT. 1822]]
+
+        prevailing that a prudent man acting in a like capacity and 
+        familiar with such matters would use in the conduct of an 
+        enterprise of a like character and with like aims, taking into 
+        account all obligations supported by such enterprise.
+
+    ``(4) Compliance by the insurer with all requirements of the 
+regulations issued by the Secretary pursuant to paragraph (1) shall be 
+deemed compliance by such insurer with sections 404, 406, and 407 with 
+respect to those assets of the insurer's general account which support a 
+policy described in paragraph (3).
+
+    ``(5)(A) Subject to subparagraph (B), any regulations issued under 
+paragraph (1) shall not take effect before the date on which such 
+regulations become final.
+    ``(B) No person shall be subject to liability under this part or 
+section 4975 of the Internal Revenue Code of 1986 for conduct which 
+occurred before the date which is 18 months following the date described 
+in subparagraph (A) on the basis of a claim that the assets of an 
+insurer (other than plan assets held in a separate account) constitute 
+assets of the plan, except--
+            ``(i) as otherwise provided by the Secretary in regulations 
+        intended to prevent avoidance of the regulations issued under 
+        paragraph (1), or
+            ``(ii) as provided in an action brought by the Secretary 
+        pursuant to paragraph (2) or (5) of section 502(a) for a breach 
+        of fiduciary responsibilities which would also constitute a 
+        violation of Federal or State criminal law.
+
+The Secretary shall bring a cause of action described in clause (ii) if 
+a participant, beneficiary, or fiduciary demonstrates to the 
+satisfaction of the Secretary that a breach described in clause (ii) has 
+occurred.
+    ``(6) Nothing in this subsection shall preclude the application of 
+any Federal criminal law.
+    ``(7) For purposes of this subsection, the term `policy' includes a 
+contract.''.
+    (b) Effective <<NOTE: 29 USC 1101 note.>>  Date.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendment made by this section shall take effect on January 1, 
+        1975.
+            (2) Civil actions.--The amendment made by this section shall 
+        not apply to any civil action commenced before November 7, 1995.
+SEC. 1461. SPECIAL RULES FOR CHAPLAINS AND SELF-EMPLOYED 
+                          MINISTERS.
+
+    (a) In General.--Section 414(e) (defining church plan) is amended by 
+adding at the end the following new paragraph:
+            ``(5) Special rules for chaplains and self-employed 
+        ministers.--
+                    ``(A) Certain ministers may participate.--For 
+                purposes of this part--
+                          ``(i) In general.--An employee of a church or 
+                      a convention or association of churches shall 
+                      include a duly ordained, commissioned, or licensed 
+                      minister of a church who, in connection with the 
+                      exercise of his or her ministry--
+                                    ``(I) is a self-employed individual 
+                                (within the meaning of section 
+                                401(c)(1)(B)), or
+
+[[Page 110 STAT. 1823]]
+
+                                    ``(II) is employed by an 
+                                organization other than an organization 
+                                described in section 501(c)(3).
+                          ``(ii) Treatment as employer and employee.--
+                                    ``(I) Self-employed.--A minister 
+                                described in clause (i)(I) shall be 
+                                treated as his or her own employer which 
+                                is an organization described in section 
+                                501(c)(3) and which is exempt from tax 
+                                under section 501(a).
+                                    ``(II) Others.--A minister described 
+                                in clause (i)(II) shall be treated as 
+                                employed by an organization described in 
+                                section 501(c)(3) and exempt from tax 
+                                under section 501(a).
+                    ``(B) Special rules for applying section 403(b) to 
+                self-employed ministers.--In the case of a minister 
+                described in subparagraph (A)(i)(I)--
+                          ``(i) the minister's includible compensation 
+                      under section 403(b)(3) shall be determined by 
+                      reference to the minister's earned income (within 
+                      the meaning of section 401(c)(2)) from such 
+                      ministry rather than the amount of compensation 
+                      which is received from an employer, and
+                          ``(ii) the years (and portions of years) in 
+                      which such minister was a self-employed individual 
+                      (within the meaning of section 401(c)(1)(B)) with 
+                      respect to such ministry shall be included for 
+                      purposes of section 403(b)(4).
+                    ``(C) Effect on non-denominational plans.--If a duly 
+                ordained, commissioned, or licensed minister of a church 
+                in the exercise of his or her ministry participates in a 
+                church plan (within the meaning of this section) and in 
+                the exercise of such ministry is employed by an employer 
+                not eligible to participate in such church plan, then 
+                such employer may exclude such minister from being 
+                treated as an employee of such employer for purposes of 
+                applying sections 401(a)(3), 401(a)(4), and 401(a)(5), 
+                as in effect on September 1, 1974, and sections 
+                401(a)(4), 401(a)(5), 401(a)(26), 401(k)(3), 401(m), 
+                403(b)(1)(D) (including section 403(b)(12)), and 410 to 
+                any stock bonus, pension, profit-sharing, or annuity 
+                plan (including an annuity described in section 403(b) 
+                or a retirement income account described in section 
+                403(b)(9)). The Secretary <<NOTE: Regulations.>>  shall 
+                prescribe such regulations as may be necessary or 
+                appropriate to carry out the purpose of, and prevent the 
+                abuse of, this subparagraph.
+                    ``(D) Compensation taken into account only once.--If 
+                any compensation is taken into account in determining 
+                the amount of any contributions made to, or benefits to 
+                be provided under, any church plan, such compensation 
+                shall not also be taken into account in determining the 
+                amount of any contributions made to, or benefits to be 
+                provided under, any other stock bonus, pension, profit-
+                sharing, or annuity plan which is not a church plan.''.
+
+    (b) Contributions by Certain Ministers to Retirement Income 
+Accounts.--Section 404(a) (relating to deduction for contributions of an 
+employer to an employees' trust or annuity plan and compensation under a 
+deferred-payment plan) is amended by adding at the end the following new 
+paragraph:
+
+[[Page 110 STAT. 1824]]
+
+            ``(10) Contributions by certain ministers to retirement 
+        income accounts.--In the case of contributions made by a 
+        minister described in section 414(e)(5) to a retirement income 
+        account described in section 403(b)(9) and not by a person other 
+        than such minister, such contributions--
+                    ``(A) shall be treated as made to a trust which is 
+                exempt from tax under section 501(a) and which is part 
+                of a plan which is described in section 401(a), and
+                    ``(B) shall be deductible under this subsection to 
+                the extent such contributions do not exceed the limit on 
+                elective deferrals under section 402(g), the exclusion 
+                allowance under section 403(b)(2), or the limit on 
+                annual additions under section 415.
+        For purposes of this paragraph, all plans in which the minister 
+        is a participant shall be treated as one plan.''.
+
+    (c) Effective <<NOTE: 26 USC 404 note.>>  Date.--The amendments made 
+by this section shall apply to years beginning after December 31, 1996.
+SEC. 1462. DEFINITION OF HIGHLY COMPENSATED EMPLOYEE FOR PRE-ERISA 
+                          RULES FOR CHURCH PLANS.
+
+    (a) In General.--Section 414(q) (defining highly compensated 
+employee), as amended by section 1431(c)(1)(A) of this Act, is amended 
+by adding at the end the following new paragraph:
+            ``(7) Certain employees not considered highly compensated 
+        and excluded employees under pre-erisa rules for church plans.--
+        In the case of a church plan (as defined in subsection (e)), no 
+        employee shall be considered an officer, a person whose 
+        principal duties consist of supervising the work of other 
+        employees, or a highly compensated employee for any year unless 
+        such employee is a highly compensated employee under paragraph 
+        (1) for such year.''.
+
+    (b) Safeharbor <<NOTE: 26 USC 414 note.>>  Authority.--The Secretary 
+of the Treasury may design nondiscrimination and coverage safe harbors 
+for church plans.
+
+    (c) Effective <<NOTE: 26 USC 414 note.>>  Date.--The amendments made 
+by subsection (a) shall apply to years beginning after December 31, 
+1996.
+SEC. 1463. RULE RELATING TO INVESTMENT IN CONTRACT NOT TO APPLY TO 
+                          FOREIGN MISSIONARIES.
+
+    (a) In General.--The last sentence of section 72(f) is amended by 
+inserting ``, or to the extent such credits are attributable to services 
+performed as a foreign missionary (within the meaning of section 
+403(b)(2)(D)(iii))'' before the last period.
+    (b) Effective <<NOTE: 26 USC 72 note.>>  Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 1996.
+SEC. 1464. WAIVER OF EXCISE TAX ON FAILURE TO PAY LIQUIDITY 
+                          SHORTFALL.
+
+    (a) In General.--Section 4971(f) (relating to failure to pay 
+liquidity shortfall) is amended by adding at the end the following new 
+paragraph:
+            ``(4) Waiver by secretary.--If the taxpayer establishes to 
+        the satisfaction of the Secretary that--
+                    ``(A) the liquidity shortfall described in paragraph 
+                (1) was due to reasonable cause and not willful neglect, 
+                and
+                    ``(B) reasonable steps have been taken to remedy 
+                such liquidity shortfall,
+
+[[Page 110 STAT. 1825]]
+
+        the Secretary may waive all or part of the tax imposed by this 
+        subsection.''.
+
+    (b) Effective <<NOTE: 26 USC 4971 note.>>  Date.--The amendment made 
+by this section shall take effect as if included in the amendment made 
+by clause (ii) of section 751(a)(9)(B) of the Retirement Protection Act 
+of 1994 (108 Stat. 5020).
+
+SEC. 1465. DATE <<NOTE: 26 USC 401 note.>>  FOR ADOPTION OF PLAN 
+            AMENDMENTS.
+
+    If any amendment made by this subtitle requires an amendment to any 
+plan or annuity contract, such amendment shall not be required to be 
+made before the first day of the first plan year beginning on or after 
+January 1, 1998, if--
+            (1) during the period after such amendment takes effect and 
+        before such first plan year, the plan or contract is operated in 
+        accordance with the requirements of such amendment, and
+            (2) such amendment applies retroactively to such period.
+
+In the case of a governmental plan (as defined in section 414(d) of the 
+Internal Revenue Code of 1986), this section shall be applied by 
+substituting ``2000'' for ``1998''.
+
+                   Subtitle E--Foreign Simplification
+
+SEC. 1501. REPEAL OF INCLUSION OF CERTAIN EARNINGS INVESTED IN 
+                          EXCESS PASSIVE ASSETS.
+
+    (a) In General.--
+            (1) Repeal of inclusion.--Paragraph (1) of section 951(a) 
+        (relating to amounts included in gross income of United States 
+        shareholders) is amended by striking subparagraph (C), by 
+        striking ``; and'' at the end of subparagraph (B) and inserting 
+        a period, and by adding ``and'' at the end of subparagraph (A).
+            (2) Repeal of inclusion amount.--Section 956A (relating to 
+        earnings invested in excess passive assets) is repealed.
+
+    (b) Conforming Amendments.--
+            (1) Subparagraph (G) of section 904(d)(3), as amended by 
+        section 1703(i)(1), is amended by striking ``subparagraph (B) or 
+        (C) of section 951(a)(1)'' and inserting ``section 
+        951(a)(1)(B)''.
+            (2) Paragraph (1) of section 956(b) is amended to read as 
+        follows:
+            ``(1) Applicable earnings.--For purposes of this section, 
+        the term `applicable earnings' means, with respect to any 
+        controlled foreign corporation, the sum of--
+                    ``(A) the amount (not including a deficit) referred 
+                to in section 316(a)(1), and
+                    ``(B) the amount referred to in section 316(a)(2),
+        but reduced by distributions made during the taxable year and by 
+        earnings and profits described in section 959(c)(1).''.
+            (3) Paragraph (3) of section 956(b) is amended to read as 
+        follows:
+            ``(3) Special rule where corporation ceases to be controlled 
+        foreign corporation.--If any foreign corporation ceases to be a 
+        controlled foreign corporation during any taxable year--
+                    ``(A) the determination of any United States 
+                shareholder's pro rata share shall be made on the basis 
+                of stock owned (within the meaning of section 958(a)) by 
+                such share
+
+[[Page 110 STAT. 1826]]
+
+                holder on the last day during the taxable year on which 
+                the foreign corporation is a controlled foreign 
+                corporation,
+                    ``(B) the average referred to in subsection 
+                (a)(1)(A) for such taxable year shall be determined by 
+                only taking into account quarters ending on or before 
+                such last day, and
+                    ``(C) in determining applicable earnings, the amount 
+                taken into account by reason of being described in 
+                paragraph (2) of section 316(a) shall be the portion of 
+                the amount so described which is allocable (on a pro 
+                rata basis) to the part of such year during which the 
+                corporation is a controlled foreign corporation.''.
+            (4) Subsection (a) of section 959 (relating to exclusion 
+        from gross income of previously taxed earnings and profits) is 
+        amended by adding ``or'' at the end of paragraph (1), by 
+        striking ``or'' at the end of paragraph (2), and by striking 
+        paragraph (3).
+            (5) Subsection (a) of section 959 is amended by striking 
+        ``paragraphs (2) and (3)'' in the last sentence and inserting 
+        ``paragraph (2)''.
+            (6) Subsection (c) of section 959 is amended by adding at 
+        the end the following flush sentence:
+
+``References in this subsection to section 951(a)(1)(C) and subsection 
+(a)(3) shall be treated as references to such provisions as in effect on 
+the day before the date of the enactment of the Small Business Job 
+Protection Act of 1996.''.
+            (7) Paragraph (1) of section 959(f) is amended to read as 
+        follows:
+            ``(1) In general.--For purposes of this section, amounts 
+        that would be included under subparagraph (B) of section 
+        951(a)(1) (determined without regard to this section) shall be 
+        treated as attributable first to earnings described in 
+        subsection (c)(2), and then to earnings described in subsection 
+        (c)(3).''.
+            (8) Paragraph (2) of section 959(f) is amended by striking 
+        ``subparagraphs (B) and (C) of section 951(a)(1)'' and inserting 
+        ``section 951(a)(1)(B)''.
+            (9) Subsection (b) of section 989 is amended by striking 
+        ``subparagraph (B) or (C) of section 951(a)(1)'' and inserting 
+        ``section 951(a)(1)(B)''.
+            (10) Paragraph (9) of section 1297(b) is amended by striking 
+        ``subparagraph (B) or (C) of section 951(a)(1)'' and inserting 
+        ``section 951(a)(1)(B)''.
+            (11) Subsections (d)(3)(B) and (e)(2)(B)(ii) of section 1297 
+        are each amended by striking ``or section 956A''.
+            (12) Subparagraph (G) of section 904(d)(3) is amended by 
+        striking ``subparagraph (B) or (C) of section 951(a)(1)'' and 
+        inserting ``section 951(a)(1)(B)''.
+
+    (c) Clerical Amendment.--The table of sections for subpart F of part 
+III of subchapter N of chapter 1 is amended by striking the item 
+relating to section 956A.
+    (d) Effective <<NOTE: 26 USC 904 note.>>  Date.--The amendments made 
+by this section shall apply to taxable years of foreign corporations 
+beginning after December 31, 1996, and to taxable years of United States 
+shareholders within which or with which such taxable years of foreign 
+corporations end.
+
+[[Page 110 STAT. 1827]]
+
+                       Subtitle F--Revenue Offsets
+
+                       PART I--GENERAL PROVISIONS
+
+SEC. 1601. TERMINATION OF PUERTO RICO AND POSSESSION TAX CREDIT.
+
+    (a) In General.--Section 936 is amended by adding at the end the 
+following new subsection:
+    ``(j) Termination.--
+            ``(1) In general.--Except as otherwise provided in this 
+        subsection, this section shall not apply to any taxable year 
+        beginning after December 31, 1995.
+            ``(2) Transition rules for active business income credit.--
+        Except as provided in paragraph (3)--
+                    ``(A) Economic activity credit.--In the case of an 
+                existing credit claimant--
+                          ``(i) with respect to a possession other than 
+                      Puerto Rico, and
+                          ``(ii) to which subsection (a)(4)(B) does not 
+                      apply,
+                the credit determined under subsection (a)(1)(A) shall 
+                be allowed for taxable years beginning after December 
+                31, 1995, and before January 1, 2002.
+                    ``(B) Special rule for reduced credit.--
+                          ``(i) In general.--In the case of an existing 
+                      credit claimant to which subsection (a)(4)(B) 
+                      applies, the credit determined under subsection 
+                      (a)(1)(A) shall be allowed for taxable years 
+                      beginning after December 31, 1995, and before 
+                      January 1, 1998.
+                          ``(ii) Election irrevocable after 1997.--An 
+                      election under subsection (a)(4)(B)(iii) which is 
+                      in effect for the taxpayer's last taxable year 
+                      beginning before 1997 may not be revoked unless it 
+                      is revoked for the taxpayer's first taxable year 
+                      beginning in 1997 and all subsequent taxable 
+                      years.
+                    ``(C) Economic activity credit for puerto rico.--
+                  ``For economic activity credit for Puerto Rico, see 
+                section 30A.
+
+            ``(3) Additional restricted credit.--
+                    ``(A) In general.--In the case of an existing credit 
+                claimant--
+                          ``(i) the credit under subsection (a)(1)(A) 
+                      shall be allowed for the period beginning with the 
+                      first taxable year after the last taxable year to 
+                      which subparagraph (A) or (B) of paragraph (2), 
+                      whichever is appropriate, applied and ending with 
+                      the last taxable year beginning before January 1, 
+                      2006, except that
+                          ``(ii) the aggregate amount of taxable income 
+                      taken into account under subsection (a)(1)(A) for 
+                      any such taxable year shall not exceed the 
+                      adjusted base period income of such claimant.
+                    ``(B) Coordination with subsection (a)(4).--The 
+                amount of income described in subsection (a)(1)(A) which 
+                is taken into account in applying subsection (a)(4) 
+                shall be such income as reduced under this paragraph.
+            ``(4) Adjusted base period income.--For purposes of 
+        paragraph (3)--
+
+[[Page 110 STAT. 1828]]
+
+                    ``(A) In general.--The term `adjusted base period 
+                income' means the average of the inflation-adjusted 
+                possession incomes of the corporation for each base 
+                period year.
+                    ``(B) Inflation-adjusted possession income.--For 
+                purposes of subparagraph (A), the inflation-adjusted 
+                possession income of any corporation for any base period 
+                year shall be an amount equal to the sum of--
+                          ``(i) the possession income of such 
+                      corporation for such base period year, plus
+                          ``(ii) such possession income multiplied by 
+                      the inflation adjustment percentage for such base 
+                      period year.
+                    ``(C) Inflation adjustment percentage.--For purposes 
+                of subparagraph (B), the inflation adjustment percentage 
+                for any base period year means the percentage (if any) 
+                by which--
+                          ``(i) the CPI for 1995, exceeds
+                          ``(ii) the CPI for the calendar year in which 
+                      the base period year for which the determination 
+                      is being made ends.
+                For purposes of the preceding sentence, the CPI for any 
+                calendar year is the CPI (as defined in section 1(f)(5)) 
+                for such year under section 1(f)(4).
+                    ``(D) Increase in inflation adjustment percentage 
+                for growth during base years.--The inflation adjustment 
+                percentage (determined under subparagraph (C) without 
+                regard to this subparagraph) for each of the 5 taxable 
+                years referred to in paragraph (5)(A) shall be increased 
+                by--
+                          ``(i) 5 percentage points in the case of a 
+                      taxable year ending during the 1-year period 
+                      ending on October 13, 1995;
+                          ``(ii) 10.25 percentage points in the case of 
+                      a taxable year ending during the 1-year period 
+                      ending on October 13, 1994;
+                          ``(iii) 15.76 percentage points in the case of 
+                      a taxable year ending during the 1-year period 
+                      ending on October 13, 1993;
+                          ``(iv) 21.55 percentage points in the case of 
+                      a taxable year ending during the 1-year period 
+                      ending on October 13, 1992; and
+                          ``(v) 27.63 percentage points in the case of a 
+                      taxable year ending during the 1-year period 
+                      ending on October 13, 1991.
+            ``(5) Base period year.--For purposes of this subsection--
+                    ``(A) In general.--The term `base period year' means 
+                each of 3 taxable years which are among the 5 most 
+                recent taxable years of the corporation ending before 
+                October 14, 1995, determined by disregarding--
+                          ``(i) one taxable year for which the 
+                      corporation had the largest inflation-adjusted 
+                      possession income, and
+                          ``(ii) one taxable year for which the 
+                      corporation had the smallest inflation-adjusted 
+                      possession income.
+                    ``(B) Corporations not having significant possession 
+                income throughout 5-year period.--
+                          ``(i) In general.--If a corporation does not 
+                      have significant possession income for each of the 
+                      most
+
+[[Page 110 STAT. 1829]]
+
+                      recent 5 taxable years ending before October 14, 
+                      1995, then, in lieu of applying subparagraph (A), 
+                      the term `base period year' means only those 
+                      taxable years (of such 5 taxable years) for which 
+                      the corporation has significant possession income; 
+                      except that, if such corporation has significant 
+                      possession income for 4 of such 5 taxable years, 
+                      the rule of subparagraph (A)(ii) shall apply.
+                          ``(ii) Special rule.--If there is no year (of 
+                      such 5 taxable years) for which a corporation has 
+                      significant possession income--
+                                    ``(I) the term `base period year' 
+                                means the first taxable year ending on 
+                                or after October 14, 1995, but
+                                    ``(II) the amount of possession 
+                                income for such year which is taken into 
+                                account under paragraph (4) shall be the 
+                                amount which would be determined if such 
+                                year were a short taxable year ending on 
+                                September 30, 1995.
+                          ``(iii) Significant possession income.--For 
+                      purposes of this subparagraph, the term 
+                      `significant possession income' means possession 
+                      income which exceeds 2 percent of the possession 
+                      income of the taxpayer for the taxable year (of 
+                      the period of 6 taxable years ending with the 
+                      first taxable year ending on or after October 14, 
+                      1995) having the greatest possession income.
+                    ``(C) Election to use one base period year.--
+                          ``(i) In general.--At the election of the 
+                      taxpayer, the term `base period year' means--
+                                    ``(I) only the last taxable year of 
+                                the corporation ending in calendar year 
+                                1992, or
+                                    ``(II) a deemed taxable year which 
+                                includes the first ten months of 
+                                calendar year 1995.
+                          ``(ii) Base period income for 1995.--In 
+                      determining the adjusted base period income of the 
+                      corporation for the deemed taxable year under 
+                      clause (i)(II), the possession income shall be 
+                      annualized and shall be determined without regard 
+                      to any extraordinary item.
+                          ``(iii) Election.--An election under this 
+                      subparagraph by any possession corporation may be 
+                      made only for the corporation's first taxable year 
+                      beginning after December 31, 1995, for which it is 
+                      a possession corporation. The rules of subclauses 
+                      (II) and (III) of subsection (a)(4)(B)(iii) shall 
+                      apply to the election under this subparagraph.
+                    ``(D) Acquisitions and dispositions.--Rules similar 
+                to the rules of subparagraphs (A) and (B) of section 
+                41(f)(3) shall apply for purposes of this subsection.
+            ``(6) Possession income.--For purposes of this subsection, 
+        the term `possession income' means, with respect to any 
+        possession, the income referred to in subsection (a)(1)(A) 
+        determined with respect to that possession. In no event shall 
+        possession income be treated as being less than zero.
+            ``(7) Short years.--If the current year or a base period 
+        year is a short taxable year, the application of this subsection
+
+[[Page 110 STAT. 1830]]
+
+        shall be made with such annualizations as the Secretary shall 
+        prescribe.
+            ``(8) Special rules for certain possessions.--
+                    ``(A) In general.--In the case of an existing credit 
+                claimant with respect to an applicable possession, this 
+                section (other than the preceding paragraphs of this 
+                subsection) shall apply to such claimant with respect to 
+                such applicable possession for taxable years beginning 
+                after December 31, 1995, and before January 1, 2006.
+                    ``(B) Applicable possession.--For purposes of this 
+                paragraph, the term `applicable possession' means Guam, 
+                American Samoa, and
+the Commonwealth of the Northern Mariana Islands.
+            ``(9) Existing credit claimant.--For purposes of this 
+        subsection--
+                    ``(A) In general.--The term `existing credit 
+                claimant' means a corporation--
+                          ``(i)(I) which was actively conducting a trade 
+                      or business in a possession on October 13, 1995, 
+                      and
+                          ``(II) with respect to which an election under 
+                      this section is in effect for the corporation's 
+                      taxable year which includes October 13, 1995, or
+                          ``(ii) which acquired all of the assets of a 
+                      trade or business of a corporation which--
+                                    ``(I) satisfied the requirements of 
+                                subclause (I) of clause (i) with respect 
+                                to such trade or busi-
+                                ness, and
+                                    ``(II) satisfied the requirements of 
+                                subclause (II) of clause (i).
+                    ``(B) New lines of business prohibited.--If, after 
+                October 13, 1995, a corporation which would (but for 
+                this subparagraph) be an existing credit claimant adds a 
+                substantial new line of business (other than in an 
+                acquisition described in subparagraph (A)(ii)), such 
+                corporation shall cease to be treated as an existing 
+                credit claimant as of the close of the taxable year 
+                ending before the date of such addition.
+                    ``(C) Binding contract exception.--If, on October 
+                13, 1995, and at all times thereafter, there is in 
+                effect with respect to a corporation a binding contract 
+                for the acquisition of assets to be used in, or for the 
+                sale of assets to be produced from, a trade or business, 
+                the corporation shall be treated for purposes of this 
+                paragraph as actively conducting such trade or business 
+                on October 13, 1995. The preceding sentence shall not 
+                apply if such trade or business is not actively 
+                conducted before January 1, 1996.
+            ``(10) Separate application to each possession.--For 
+        purposes of determining--
+                    ``(A) whether a taxpayer is an existing credit 
+                claim-
+                ant, and
+                    ``(B) the amount of the credit allowed under this 
+                section,
+        this subsection (and so much of this section as relates to this 
+        subsection) shall be applied separately with respect to each 
+        possession.''.
+
+    (b) Economic Activity Credit for Puerto Rico.--
+
+[[Page 110 STAT. 1831]]
+
+            (1) In general.--Subpart B of part IV of subchapter A of 
+        chapter 1 is amended by adding at the end the following new 
+        section:
+
+``SEC. 30A. PUERTO RICAN ECONOMIC ACTIVITY CREDIT.
+
+    ``(a) Allowance of Credit.--
+            ``(1) In general.--Except as otherwise provided in this 
+        section, if the conditions of both paragraph (1) and paragraph 
+        (2) of subsection (b) are satisfied with respect to a qualified 
+        domestic corporation, there shall be allowed as a credit against 
+        the tax imposed by this chapter an amount equal to the portion 
+        of the tax which is attributable to the taxable income, from 
+        sources without the United States, from--
+                    ``(A) the active conduct of a trade or business 
+                within Puerto Rico, or
+                    ``(B) the sale or exchange of substantially all of 
+                the assets used by the taxpayer in the active conduct of 
+                such trade or business.
+        In the case of any taxable year beginning after December 31, 
+        2001, the aggregate amount of taxable income taken into account 
+        under the preceding sentence (and in applying subsection (d)) 
+        shall not exceed the adjusted base period income of such 
+        corporation, as determined in the same manner as under section 
+        936(j).
+            ``(2) Qualified domestic corporation.--For purposes of 
+        paragraph (1), the term `qualified domestic corporation' means a 
+        domestic corporation--
+                    ``(A) which is an existing credit claimant with 
+                respect to Puerto Rico, and
+                    ``(B) with respect to which section 936(a)(4)(B) 
+                does not apply for the taxable year.
+            ``(3) Separate application.--For purposes of deter-
+        mining--
+                    ``(A) whether a taxpayer is an existing credit 
+                claimant with respect to Puerto Rico, and
+                    ``(B) the amount of the credit allowed under this 
+                section,
+        this section (and so much of section 936 as relates to this 
+        section) shall be applied separately with respect to Puerto 
+        Rico.
+
+    ``(b) Conditions Which Must Be Satisfied.--The conditions referred 
+to in subsection (a) are--
+            ``(1) 3-year period.--If 80 percent or more of the gross 
+        income of the qualified domestic corporation for the 3-year 
+        period immediately preceding the close of the taxable year (or 
+        for such part of such period immediately preceding the close of 
+        such taxable year as may be applicable) was derived from sources 
+        within a possession (determined without regard to section 
+        904(f)).
+            ``(2) Trade or business.--If 75 percent or more of the gross 
+        income of the qualified domestic corporation for such period or 
+        such part thereof was derived from the active conduct of a trade 
+        or business within a possession.
+
+    ``(c) Credit Not Allowed Against Certain Taxes.--The credit provided 
+by subsection (a) shall not be allowed against the tax imposed by--
+            ``(1) section 59A (relating to environmental tax),
+
+[[Page 110 STAT. 1832]]
+
+            ``(2) section 531 (relating to the tax on accumulated 
+        earnings),
+            ``(3) section 541 (relating to personal holding company 
+        tax), or
+            ``(4) section 1351 (relating to recoveries of foreign 
+        expropriation losses).
+
+    ``(d) Limitations on Credit for Active Business Income.--The amount 
+of the credit determined under subsection (a) for any taxable year shall 
+not exceed the sum of the following amounts:
+            ``(1) 60 percent of the sum of--
+                    ``(A) the aggregate amount of the qualified domestic 
+                corporation's qualified possession wages for such 
+                taxable year, plus
+                    ``(B) the allocable employee fringe benefit expenses 
+                of the qualified domestic corporation for such taxable 
+                year.
+            ``(2) The sum of--
+                    ``(A) 15 percent of the depreciation allowances for 
+                the taxable year with respect to short-life qualified 
+                tangible property,
+                    ``(B) 40 percent of the depreciation allowances for 
+                the taxable year with respect to medium-life qualified 
+                tangible property, and
+                    ``(C) 65 percent of the depreciation allowances for 
+                the taxable year with respect to long-life qualified 
+                tangible property.
+            ``(3) If the qualified domestic corporation does not have an 
+        election to use the method described in section 936(h)(5)(C)(ii) 
+        (relating to profit split) in effect for the taxable year, the 
+        amount of the qualified possession income taxes for the taxable 
+        year allocable to nonsheltered income.
+
+    ``(e) Administrative Provisions.--For purposes of this title--
+            ``(1) the provisions of section 936 (including any 
+        applicable election thereunder) shall apply in the same manner 
+        as if the credit under this section were a credit under section 
+        936(a)(1)(A) for a domestic corporation to which section 
+        936(a)(4)(A) applies,
+            ``(2) the credit under this section shall be treated in the 
+        same manner as the credit under section 936, and
+            ``(3) a corporation to which this section applies shall be 
+        treated in the same manner as if it were a corporation electing 
+        the application of section 936.
+
+    ``(f) Definitions.--For purposes of this section, any term used in 
+this section which is also used in section 936 shall have the same 
+meaning given such term by section 936.
+    ``(g) Application of Section.--This section shall apply to taxable 
+years beginning after December 31, 1995, and before January 1, 2006.''.
+            (2) Conforming amendments.--
+                    (A) Paragraph (1) of section 55(c) is amended by 
+                striking ``and the section 936 credit allowable under 
+                section 27(b)'' and inserting ``, the section 936 credit 
+                allowable under section 27(b), and the Puerto Rican 
+                economic activity credit under section 30A''.
+                    (B) Subclause (I) of section 56(g)(4)(C)(ii) is 
+                amended--
+                          (i) by inserting ``30A,'' before ``936'', and
+                          (ii) by striking ``and (i)'' and inserting ``, 
+                      (i), 
+                      and (j)''.
+
+[[Page 110 STAT. 1833]]
+
+                    (C) Clause (iii) of section 56(g)(4)(C) is amended 
+                by adding at the end the following new subclause:
+                                    ``(VI) Application to section 30a 
+                                corporations.--References in this clause 
+                                to section 936 shall be treated as 
+                                including references to section 30A.''.
+                    (D) Subsection (b) of section 59 is amended by 
+                striking ``section 936,'' and all that follows and 
+                inserting ``section 30A or 936, alternative minimum 
+                taxable income shall not include any income with respect 
+                to which a credit is determined under section 30A or 
+                936.''.
+                    (E) The table of sections for subpart B of part IV 
+                of subchapter A of chapter 1 is amended by adding at the 
+                end the following new item:
+
+``Sec. 30A. Puerto Rican economic activity credit.''.
+
+                    (F)(i) The heading for subpart B of part IV of 
+                subchapter A of chapter 1 is amended to read as follows:
+
+                      ``Subpart B--Other Credits''.
+
+                    (ii) The table of subparts for part IV of subchapter 
+                A of chapter 1 is amended by striking the item relating 
+                to subpart B and inserting the following new item:
+                ``Subpart B. Other credits.''.
+
+    (c) Effective <<NOTE: 26 USC 30A note.>>  Date.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to taxable years 
+        beginning after December 31, 1995.
+            (2) Special rule for qualified possession source investment 
+        income.--The amendments made by this section shall not apply to 
+        qualified possession source investment income received or 
+        accrued before July 1, 1996, without regard to the taxable year 
+        in which received or accrued.
+            (3) Special transition rule for payment of estimated tax 
+        installment.--In determining the amount of any installment due 
+        under section 6655 of the Internal Revenue Code of 1986 after 
+        the date of the enactment of this Act and before October 1, 
+        1996, only \1/2\ of any increase in tax (for the taxable year 
+        for which such installment is made) by reason of the amendments 
+        made by subsections (a) and (b) shall be taken into account. Any 
+        reduction in such installment by reason of the preceding 
+        sentence shall be recaptured by increasing the next required 
+        installment for such year by the amount of such reduction.
+SEC. 1602. REPEAL OF EXCLUSION FOR INTEREST ON LOANS USED TO 
+                          ACQUIRE EMPLOYER SECURITIES.
+
+    (a) In General.--Section 133 (relating to interest on certain loans 
+used to acquire employer securities) is hereby repealed.
+    (b) Conforming Amendments.--
+            (1) Subparagraph (B) of section 291(e)(1) is amended 
+        by striking clause (iv) and by redesignating clause (v) as 
+        clause (iv).
+            (2) Section 812 is amended by striking subsection (g).
+            (3) Paragraph (5) of section 852(b) is amended by striking 
+        subparagraph (C).
+
+[[Page 110 STAT. 1834]]
+
+            (4) Paragraph (2) of section 4978(b) is amended by striking 
+        subparagraph (A) and all that follows and inserting the 
+        following:
+                    ``(A) first from qualified securities to which 
+                section 1042 applied acquired during the 3-year period 
+                ending on the date of the disposition, beginning with 
+                the securities first so acquired, and
+                    ``(B) then from any other employer securities.
+        If subsection (d) applies to a disposition, the disposition 
+        shall be treated as made from employer securities in the 
+        opposite order of the preceding sentence.''.
+            (5)(A) Section 4978B (relating to tax on disposition of 
+        employer securities to which section 133 applied) is hereby 
+        repealed.
+            (B) The table of sections for chapter 43 is amended by 
+        striking the item relating to section 4978B.
+            (6) Subsection (e) of section 6047 is amended by striking 
+        paragraphs (1), (2), and (3) and inserting the following new 
+        paragraphs:
+            ``(1) any employer maintaining, or the plan administrator 
+        (within the meaning of section 414(g)) of, an employee stock 
+        ownership plan which holds stock with respect to which section 
+        404(k) applies to dividends paid on such stock, or
+            ``(2) both such employer or plan administrator,''.
+            (7) Subsection (f) of section 7872 is amended by striking 
+        paragraph (12).
+            (8) The table of sections for part III of subchapter B of 
+        chapter 1 is amended by striking the item relating to section 
+        133.
+
+    (c) Effective <<NOTE: 26 USC 133 note.>>  Date.--
+            (1) In general.--The amendments made by this section shall 
+        apply to loans made after the date of the enactment of this Act.
+            (2) Refinancings.--The amendments made by this section shall 
+        not apply to loans made after the date of the enactment of this 
+        Act to refinance securities acquisition loans (determined 
+        without regard to section 133(b)(1)(B) of the Internal Revenue 
+        Code of 1986, as in effect on the day before the date of the 
+        enactment of this Act) made on or before such date or to 
+        refinance loans described in this paragraph if--
+                    (A) the refinancing loans meet the requirements of 
+                section 133 of such Code (as so in effect),
+                    (B) immediately after the refinancing the principal 
+                amount of the loan resulting from the refinancing does 
+                not exceed the principal amount of the refinanced loan 
+                (immediately before the refinancing), and
+                    (C) the term of such refinancing loan does not 
+                extend beyond the last day of the term of the original 
+                securities acquisition loan.
+        For purposes of this paragraph, the term ``securities 
+        acquisition loan'' includes a loan from a corporation to an 
+        employee stock ownership plan described in section 133(b)(3) of 
+        such Code (as so in effect).
+            (3) Exception.--Any loan made pursuant to a binding written 
+        contract in effect before June 10, 1996, and at all times 
+        thereafter before such loan is made, shall be treated
+
+[[Page 110 STAT. 1835]]
+
+        for purposes of paragraphs (1) and (2) as a loan made on or 
+        before the date of the enactment of this Act.
+SEC. 1603. CERTAIN AMOUNTS DERIVED FROM FOREIGN CORPORATIONS 
+                          TREATED AS UNRELATED BUSINESS TAXABLE 
+                          INCOME.
+
+    (a) General Rule.--Subsection (b) of section 512 (relating to 
+modifications) is amended by adding at the end the following new 
+paragraph:
+            ``(17) Treatment of certain amounts derived from 
+        foreign corporations.--
+                    ``(A) In general.--Notwithstanding paragraph (1), 
+                any amount included in gross income under section 
+                951(a)(1)(A) shall be included as an item of gross 
+                income derived from an unrelated trade or business to 
+                the extent the amount so included is attributable to 
+                insurance income (as defined in section 953) which, if 
+                derived directly by the organization, would be treated 
+                as gross income from an unrelated trade or business. 
+                There shall be allowed all deductions directly connected 
+                with amounts included in gross income under the 
+                preceding sentence.
+                    ``(B) Exception.--
+                          ``(i) In general.--Subparagraph (A) shall not 
+                      apply to income attributable to a policy of 
+                      insurance or reinsurance with respect to which the 
+                      person (directly or indirectly) insured is--
+                                    ``(I) such organization,
+                                    ``(II) an affiliate of such 
+                                organization which is exempt from tax 
+                                under section 501(a), or
+                                    ``(III) a director or officer of, or 
+                                an individual who (directly or 
+                                indirectly) performs services for, such 
+                                organization or affiliate but only if 
+                                the insurance covers primarily risks 
+                                associated with the performance of 
+                                services in connection with such 
+                                organization or affiliate.
+                          ``(ii) Affiliate.--For purposes of this 
+                      subparagraph--
+                                    ``(I) In general.--The determination 
+                                as to whether an entity is an affiliate 
+                                of an organization shall be made under 
+                                rules similar to the rules of section 
+                                168(h)(4)(B).
+                                    ``(II) Special Rule.--Two or more 
+                                organizations (and any affiliates of 
+                                such organizations) shall be treated as 
+                                affiliates if such organizations are 
+                                colleges or universities described in 
+                                section 170(b)(1)(A)(ii) or 
+                                organizations described in section 
+                                170(b)(1)(A)(iii) and participate in an 
+                                insurance arrangement that provides for 
+                                any profits from such arrangement to be 
+                                returned to the policyholders in their 
+                                capacity as such.
+                    ``(C) Regulations.--The Secretary shall prescribe 
+                such regulations as may be necessary or appropriate to 
+                carry out the purposes of this paragraph, including 
+                regulations for the application of this paragraph in the 
+                case of income paid through 1 or more entities or 
+                between 2 or more chains of entities.''.
+
+[[Page 110 STAT. 1836]]
+
+    (b) Effective <<NOTE: 26 USC 512 note.>>  Date.--The amendment made 
+by this section shall apply to amounts included in gross income in any 
+taxable year beginning after December 31, 1995.
+
+SEC. 1604. DEPRECIATION UNDER INCOME FORECAST METHOD.
+
+    (a) General Rule.--Section 167 (relating to depreciation) is amended 
+by redesignating subsection (g) as subsection (h) and by inserting after 
+subsection (f) the following new subsection:
+
+    ``(g) Depreciation Under Income Forecast Method.--
+            ``(1) In general.--If the depreciation deduction allowable 
+        under this section to any taxpayer with respect to any property 
+        is determined under the income forecast method or any similar 
+        method--
+                    ``(A) the income from the property to be taken into 
+                account in determining the depreciation deduction under 
+                such method shall be equal to the amount of income 
+                earned in connection with the property before the close 
+                of the 10th taxable year following the taxable year in 
+                which the property was placed in service,
+                    ``(B) the adjusted basis of the property shall only 
+                include amounts with respect to which the requirements 
+                of section 461(h) are satisfied,
+                    ``(C) the depreciation deduction under such method 
+                for the 10th taxable year beginning after the taxable 
+                year in which the property was placed in service shall 
+                be equal to the adjusted basis of such property as of 
+                the beginning of such 10th taxable year, and
+                    ``(D) such taxpayer shall pay (or be entitled to 
+                receive) interest computed under the look-back method of 
+                paragraph (2) for any recomputation year.
+            ``(2) Look-back method.--The interest computed under the 
+        look-back method of this paragraph for any recomputation year 
+        shall be determined by--
+                    ``(A) first determining the depreciation deductions 
+                under this section with respect to such property which 
+                would have been allowable for prior taxable years if the 
+                determination of the amounts so allowable had been made 
+                on the basis of the sum of the following (instead of the 
+                estimated income from such property)--
+                          ``(i) the actual income earned in connection 
+                      with such property for periods before the close of 
+                      the recomputation year, and
+                          ``(ii) an estimate of the future income to be 
+                      earned in connection with such property for 
+                      periods after the recomputation year and before 
+                      the close of the 10th taxable year following the 
+                      taxable year in which the property was placed in 
+                      service,
+                    ``(B) second, determining (solely for purposes of 
+                computing such interest) the overpayment or underpayment 
+                of tax for each such prior taxable year which would 
+                result solely from the application of subparagraph (A), 
+                and
+                    ``(C) then using the adjusted overpayment rate (as 
+                defined in section 460(b)(7)), compounded daily, on the 
+                overpayment or underpayment determined under 
+                subparagraph (B).
+        For purposes of the preceding sentence, any cost incurred after 
+        the property is placed in service (which is not treated as a
+
+[[Page 110 STAT. 1837]]
+
+        separate property under paragraph (5)) shall be taken into 
+        account by discounting (using the Federal mid-term rate 
+        determined under section 1274(d) as of the time such cost is 
+        incurred) such cost to its value as of the date the property is 
+        placed in service. The taxpayer may elect with respect to any 
+        property to have the preceding sentence not apply to such 
+        property.
+            ``(3) Exception from look-back method.--Paragraph (1)(D) 
+        shall not apply with respect to any property which had a cost 
+        basis of $100,000 or less.
+            ``(4) Recomputation year.--For purposes of this subsection, 
+        except as provided in regulations, the term `recomputation year' 
+        means, with respect to any property, the 3d and the 10th taxable 
+        years beginning after the taxable year in which the property was 
+        placed in service, unless the actual income earned in connection 
+        with the property for the period before the close of such 3d or 
+        10th taxable year is within 10 percent of the income earned in 
+        connection with the property for such period which was taken 
+        into account under paragraph (1)(A).
+            ``(5) Special rules.--
+                    ``(A) Certain costs treated as separate property.--
+                For purposes of this subsection, the following costs 
+                shall be treated as separate properties:
+                          ``(i) Any costs incurred with respect to any 
+                      property after the 10th taxable year beginning 
+                      after the taxable year in which the property was 
+                      placed in service.
+                          ``(ii) Any costs incurred after the property 
+                      is placed in service and before the close of such 
+                      10th taxable year if such costs are significant 
+                      and give rise to a significant increase in the 
+                      income from the property which was not included in 
+                      the estimated income from the property.
+                    ``(B) Syndication income from television series.--In 
+                the case of property which
+is 1 or more episodes in a television series, income from syndicating 
+such series shall not be required to be taken into account under this 
+subsection before the earlier of--
+                          ``(i) the 4th taxable year beginning after the 
+                      date the first episode in such series is placed in 
+                      service, or
+                          ``(ii) the earliest taxable year in which the 
+                      taxpayer has an arrangement relating to the future 
+                      syndication of such series.
+                    ``(C) Special rules for financial exploitation of 
+                characters, etc.--For purposes of this subsection, in 
+                the case of television and motion picture films, the 
+                income from the
+property shall include income from the exploitation of characters, 
+designs, scripts, scores, and other incidental income associated with 
+such films, but only to the extent that such income is earned in 
+connection with the ultimate use of such items by, or the ultimate sale 
+of merchandise to, persons who are not related persons 
+(within the meaning of section 267(b)) to the taxpayer.
+                    ``(D) Collection of interest.--For purposes of 
+                subtitle F (other than sections 6654 and 6655), any 
+                interest required to be paid by the taxpayer under 
+                paragraph (1)
+
+[[Page 110 STAT. 1838]]
+
+                for any recomputation year shall be treated as an 
+                increase in the tax imposed by this chapter for such 
+                year.
+                    ``(E) Determinations.--For purposes of paragraph 
+                (2), determinations of the amount of income earned in 
+                connection with any property shall be made in the same 
+                manner as for purposes of applying the income forecast 
+                method; except that any income from the disposition of 
+                such property shall be taken into account.
+                    ``(F) Treatment of pass-thru entities.--Rules 
+                similar to the rules of section 460(b)(4) shall apply 
+                for purposes of this subsection.''
+
+    (b) Effective <<NOTE: 26 USC 167 note.>>  Date.--
+            (1) In general.--The amendment made by subsection (a) shall 
+        apply to property placed in service after September 13, 1995.
+            (2) Binding contracts.--The amendment made by subsection (a) 
+        shall not apply to any property produced or acquired by the 
+        taxpayer pursuant to a written contract which was binding on 
+        September 13, 1995, and at all times thereafter before such 
+        production or acquisition.
+            (3) Underpayments of income tax.--No addition to tax shall 
+        be made under section 6662 of such Code as a result of the 
+        application of subsection (d) of that section (relating to 
+        substantial understatements of income tax) with respect to any 
+        underpayment of income tax for any taxable year ending before 
+        such date of enactment, to the extent such underpayment was 
+        created or increased by the amendments made by subsection (a).
+SEC. 1605. REPEAL OF EXCLUSION FOR PUNITIVE DAMAGES AND FOR 
+                          DAMAGES NOT ATTRIBUTABLE TO PHYSICAL 
+                          INJURIES OR SICKNESS.
+
+    (a) In General.--Paragraph (2) of section 104(a) (relating to 
+compensation for injuries or sickness) is amended to read as follows:
+            ``(2) the amount of any damages (other than punitive 
+        damages) received (whether by suit or agreement and whether as 
+        lump sums or as periodic payments) on account of personal 
+        physical injuries or physical sickness;''.
+
+    (b) Emotional Distress as Such Treated as Not Physical Injury or 
+Physical Sickness.--Section 104(a) is amended by striking the last 
+sentence and inserting the following new sentence: ``For purposes of 
+paragraph (2), emotional distress shall not be treated as a physical 
+injury or physical sickness. The preceding sentence shall not apply to 
+an amount of damages not in excess of the amount paid for medical care 
+(described in subparagraph (A) or (B) of section 213(d)(1)) attributable 
+to emotional distress.''.
+
+    (c) Application of Prior Law for States in Which Only Punitive 
+Damages May Be Awarded in Wrongful Death Actions.--Section 104 is 
+amended by redesignating subsection (c) as subsection (d) and by 
+inserting after subsection (b) the following new subsection:
+    ``(c) Application of Prior Law in Certain Cases.--The phrase `(other 
+than punitive damages)' shall not apply to punitive damages awarded in a 
+civil action--
+            ``(1) which is a wrongful death action, and
+            ``(2) with respect to which applicable State law (as in 
+        effect on September 13, 1995 and without regard to any 
+        modification
+
+[[Page 110 STAT. 1839]]
+
+        after such date) provides, or has been construed to provide by a 
+        court of competent jurisdiction pursuant to a decision issued on 
+        or before September 13, 1995, that only punitive damages may be 
+        awarded in such an action.
+
+This subsection shall cease to apply to any civil action filed on or 
+after the first date on which the applicable State
+law ceases to provide (or is no longer construed to provide) the 
+treatment described in paragraph (2).''.
+
+    (d) Effective <<NOTE: 26 USC 104 note.>>  Date.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to amounts received 
+        after the date of the enactment of this Act, in taxable years 
+        ending after such date.
+            (2) Exception.--The amendments made by this section shall 
+        not apply to any amount received under a written binding 
+        agreement, court decree, or mediation award in effect on (or 
+        issued on or before) September 13, 1995.
+SEC. 1606. REPEAL OF DIESEL FUEL TAX REBATE TO PURCHASERS OF 
+                          DIESEL-POWERED AUTOMOBILES AND LIGHT 
+                          TRUCKS.
+
+    (a) In General.--Section 6427 (relating to fuels not used for 
+taxable purposes) is amended by striking subsection (g).
+    (b) Conforming Amendments.--
+            (1) Paragraph (3) of section 34(a) is amended to read as 
+        follows:
+            ``(3) under section 6427 with respect to fuels used for 
+        nontaxable purposes or resold during the taxable year 
+        (determined without regard to section 6427(k)).''.
+            (2) Paragraphs (1) and (2)(A) of section 6427(i) are each 
+        amended--
+                    (A) by striking ``(g),'', and
+                    (B) by striking ``(or a qualified diesel powered 
+                highway vehicle purchased)'' each place it appears.
+
+    (c) Effective <<NOTE: 26 USC 34 note.>>  Date.--The amendments made 
+by this section shall apply to vehicles purchased after the date of the 
+enactment of this Act.
+SEC. 1607. EXTENSION AND PHASEDOWN OF LUXURY PASSENGER AUTOMOBILE 
+                          TAX.
+
+    (a) Extension.--Subsection (f) of section 4001 is amended by 
+striking ``1999'' and inserting ``2002''.
+    (b) Phasedown.--Section 4001 is amended by redesignating subsection 
+(f) (as amended by subsection (a) of this section) as subsection (g) and 
+by inserting after subsection (e) the following new subsection:
+    ``(f) Phasedown.--For sales occurring in calendar years after 1995 
+and before 2003, subsection (a) shall be applied by substituting for `10 
+percent' the percentage determined in accordance with the following 
+table:
+``If the calendar year is:                            The percentage is:
+  1996..................................................9 percent       
+  1997..................................................8 percent       
+  1998..................................................7 percent       
+  1999..................................................6 percent       
+  2000..................................................5 percent       
+  2001..................................................4 percent       
+  2002................................................3 percent     .''.
+
+
+[[Page 110 STAT. 1840]]
+
+
+
+    (c) Effective <<NOTE: 26 USC 4001 note.>>  Date.--The amendments 
+made by this section shall apply with respect to sales occurring after 
+the date which is 7 days after the date of the enactment of this Act.
+SEC. 1608. TERMINATION OF FUTURE TAX-EXEMPT BOND FINANCING FOR 
+                          LOCAL FURNISHERS OF ELECTRICITY AND GAS.
+
+    (a) In General.--Section 142(f) (relating to local furnishing of 
+electric energy or gas) is amended by adding at the end the following 
+new paragraphs:
+            ``(3) Termination of future financing.--For purposes of this 
+        section, no bond may be issued as part of an issue described in 
+        subsection (a)(8) with respect to a facility for the local 
+        furnishing of electric energy or gas on or after the date of the 
+        enactment of this paragraph unless--
+                    ``(A) the facility will--
+                          ``(i) be used by a person who is engaged in 
+                      the local furnishing of that energy source on 
+                      January 1, 1997, and
+                          ``(ii) be used to provide service within the 
+                      area served by such person on January 1, 1997, (or 
+                      within a county or city any portion of which is 
+                      within such area), or
+                    ``(B) the facility will be used by a successor in 
+                interest to such person for the same use and within the 
+                same service area as described in subparagraph (A).
+            ``(4) Election to terminate tax-exempt bond financing by 
+        certain furnishers.--
+                    ``(A) In general.--In the case of a facility 
+                financed with bonds issued before the date of the 
+                enactment of this paragraph which would cease to be tax-
+                exempt by reason of the failure to meet the local 
+                furnishing requirement of subsection (a)(8) as a result 
+                of a service area expansion, such bonds shall not cease 
+                to be tax-exempt bonds (and section 150(b)(4) shall not 
+                apply) if the person engaged in such local furnishing by 
+                such facility makes an election described in 
+                subparagraph (B).
+                    ``(B) Election.--An election is described in this 
+                subparagraph if it is an election made in such manner as 
+                the Secretary prescribes, and such person (or its 
+                predecessor in interest) agrees that--
+                          ``(i) such election is made with respect to 
+                      all facilities for the local furnishing of 
+                      electric energy or gas, or both, by such person,
+                          ``(ii) no bond exempt from tax under section 
+                      103 and described in subsection (a)(8) may be 
+                      issued on or after the date of the enactment of 
+                      this paragraph with respect to all such facilities 
+                      of such person,
+                          ``(iii) any expansion of the service area--
+                                    ``(I) is not financed with the 
+                                proceeds of any exempt facility bond 
+                                described in subsection (a)(8), and
+                                    ``(II) is not treated as a 
+                                nonqualifying use under the rules of 
+                                paragraph (2), and
+                          ``(iv) all outstanding bonds used to finance 
+                      the facilities for such person are redeemed not 
+                      later than 6 months after the later of--
+
+[[Page 110 STAT. 1841]]
+
+                                    ``(I) the earliest date on which 
+                                such bonds may be redeemed, or
+                                    ``(II) the date of the election.
+                    ``(C) Related persons.--For purposes of this 
+                paragraph, the term `person' includes a group of related 
+                persons (within the meaning of section 144(a)(3)) which 
+                includes such person.''.
+
+    (b) No <<NOTE: 26 USC 142 note.>>  Inference With Respect To 
+Outstanding Bonds.--The use of the term ``person'' in section 142(f)(3) 
+of the Internal Revenue Code of 1986, as added by subsection (a), shall 
+not be construed to affect the tax-exempt status of interest on any 
+bonds issued before the date of the enactment of this Act.
+SEC. 1609. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXCISE 
+                          TAXES.
+
+    (a) Fuel Tax.--
+            (1) Subparagraph (A) of section 4091(b)(3) is amended to 
+        read as follows:
+                    ``(A) The rate of tax specified in paragraph (1) 
+                shall be 4.3 cents per gallon--
+                          ``(i) after December 31, 1995, and before the 
+                      date which is 7 calendar days after the date of 
+                      the enactment of the Small Business Job Protection 
+                      Act of 1996, and
+                          ``(ii) after December 31, 1996.''.
+            (2) Section 4081(d) is amended--
+                    (A) by adding at the end the following new 
+                paragraph:
+            ``(3) Aviation gasoline.--After December 31, 1996, the rate 
+        of tax specified in subsection (a)(2)(A)(i) on aviation gasoline 
+        shall be 4.3 cents per gallon.'', and
+                    (B) by inserting ``(other than the tax on aviation 
+                gasoline)'' after ``subsection (a)(2)(A)''.
+            (3) Section 4041(c)(5) is amended by inserting ``, and 
+        during the period beginning on the date which is 7 calendar days 
+        after the date of the enactment of the Small Business Job 
+        Protection Act of 1996 and ending on December 31, 1996'' after 
+        ``December 31, 1995''.
+
+    (b) Ticket Taxes.--Sections 4261(g) and 4271(d) are each amended by 
+striking ``January 1, 1996'' and inserting ``January 1, 1996, and to 
+transportation beginning on or after the date which is 7 calendar days 
+after the date of the enactment of the Small Business Job Protection Act 
+of 1996 and before January 1, 1997''.
+    (c) Transfers to Airport and Airway Trust Fund.--
+            (1) Subsection (b) of section 9502 is amended by striking 
+        ``January 1, 1996'' each place it appears and inserting 
+        ``January 1, 1997''.
+            (2) Paragraph (3) of section 9502(f) is amended to read as 
+        follows:
+            ``(3) Termination.--Notwithstanding the preceding provisions 
+        of this subsection, the Airport and Airway Trust Fund financing 
+        rate shall be zero with respect to--
+                    ``(A) taxes imposed after December 31, 1995, and 
+                before the date which is 7 calendar days after the date 
+                of the enactment of the Small Business Job Protection 
+                Act of 1996, and
+                    ``(B) taxes imposed after December 31, 1996.''.
+
+[[Page 110 STAT. 1842]]
+
+            (3) Subsection (d) of section 9502 is amended by adding at 
+        the end the following new paragraph:
+            ``(5) Transfers from airport and airway trust fund on 
+        account of refunds of taxes on transportation by air.--The 
+        Secretary of the Treasury shall pay from time to time from the 
+        Airport and Airway Trust Fund into the general fund of the 
+        Treasury amounts equivalent to the amounts paid after December 
+        31, 1995, under section 6402 (relating to authority to make 
+        credits or refunds) or section 6415 (relating to credits or 
+        refunds to persons who collected certain taxes) in respect of 
+        taxes under sections 4261 and 4271.''.
+
+    (d) Excise Tax Exemption for Certain Emergency Medical 
+Transportation by Air Ambulance.--Subsection (f) of section 4261 
+(relating to imposition of tax on transportation by air) is amended to 
+read as follows:
+    ``(f) Exemption for Air Ambulances Providing Certain Emergency 
+Medical Transportation.--No tax shall be imposed under this section or 
+section 4271 on any air transportation for the purpose of providing 
+emergency medical services--
+            ``(1) by helicopter, or
+            ``(2) by a fixed-wing aircraft equipped for and exclusively 
+        dedicated to acute care emergency medical services.''.
+
+    (e) Exemption for Certain Helicopter Uses.--Subsection (e) of 
+section 4261 is amended by adding at the end the following new sentence: 
+``In the case of helicopter transportation described in paragraph (1), 
+this subsection shall be applied by treating each flight segment as a 
+distinct flight.''.
+    (f) Flight-By-Flight Determination of Availability for Hire for 
+Affiliated Groups.--Section 4282 is amended by redesignating subsection 
+(b) as subsection (c) and by inserting after subsection (a) the 
+following new subsection:
+    ``(b) Availability for Hire.--For purposes of subsection (a), the 
+determination of whether an aircraft is available for hire by persons 
+who are not members of an affiliated group shall be made on a flight-by-
+flight basis.''
+    (g) Consolidation of Taxes on Aviation Gasoline.--
+            (1) In General.--Subparagraph (A) of section 4081(a)(2) 
+        (relating to imposition of tax on gasoline and diesel fuel) is 
+        amended by redesignating clause (ii) as clause (iii) and by 
+        striking clause (i) and inserting the following:
+                          ``(i) in the case of gasoline other than 
+                      aviation gasoline, 18.3 cents per gallon,
+                          ``(ii) in the case of aviation gasoline, 19.3 
+                      cents per gallon, and''.
+            (2) Termination.--Subsection (d) of section 4081 is 
+        amended by redesignating paragraph (2) as paragraph (3) and by 
+        inserting after paragraph (1) the following new paragraph:
+            ``(2) Aviation gasoline.--On and after January 1, 1997, the 
+        rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents 
+        per gallon.''
+            (3) Repeal of Retail Level Tax.--
+                    (A) Subsection (c) of section 4041 is amended by 
+                striking paragraphs (2) and (3) and by redesignating 
+                paragraphs (4) and (5) as paragraphs (2) and (3), 
+                respectively.
+
+[[Page 110 STAT. 1843]]
+
+                    (B) Paragraph (3) of section 4041(c), as 
+                redesignated by paragraph (1), is amended by striking 
+                ``paragraphs (1) and (2)'' and inserting ``paragraph 
+                (1)''.
+            (4) Conforming Amendments.--
+                    (A) Paragraph (1) of section 4041(k) is amended by 
+                adding ``and'' at the end of subparagraph (A), by 
+                striking ``, and'' at the end of subparagraph (B) and 
+                inserting a period, and by striking subparagraph (C).
+                    (B) Paragraph (1) of section 4081(d) is amended by 
+                striking ``each rate of tax specified in subsection 
+                (a)(2)(A)'' and inserting ``the rates of tax specified 
+                in clauses (i) and (iii) of subsection (a)(2)(A)''.
+                    (C) Sections 6421(f)(2)(A) and 9502(f)(1)(A) are 
+                each
+                amended by striking ``section 4041(c)(4)'' and inserting 
+                ``section 4041(c)(2)''.
+                    (D) Paragraph (2) of section 9502(b) is amended by 
+                striking ``14 cents'' and inserting ``15 cents''.
+
+    (h) Floor <<NOTE: 26 USC 4091 note.>>  Stocks Taxes on Aviation 
+Fuel.--
+            (1) Imposition of tax.--In the case of aviation fuel on 
+        which tax was imposed under section 4091 of the Internal Revenue 
+        Code of 1986 before the tax-increase date described in paragraph 
+        (3)(A)(i) and which is held on such date by any person, there is 
+        hereby imposed a floor stocks tax of 17.5 cents per gallon.
+            (2) Liability for tax and method of payment.--
+                    (A) Liability for tax.--A person holding aviation 
+                fuel on a tax-increase date to which the tax imposed by 
+                paragraph (1) applies shall be liable for such tax.
+                    (B) Method of payment.--The tax imposed by paragraph 
+                (1) shall be paid in such manner as the Secretary shall 
+                prescribe.
+                    (C) Time for payment.--The tax imposed by paragraph 
+                (1) with respect to any tax-increase date shall be paid 
+                on or before the first day of the 7th month beginning 
+                after such tax-increase date.
+            (3) Definitions.--For purposes of this subsection--
+                    (A) Tax increase date.--The term ``tax-increase 
+                date'' means the date which is 7 calendar days after the 
+                date of the enactment of this Act.
+                    (B) Aviation fuel.--The term ``aviation fuel'' has 
+                the meaning given such term by section 4093 of such 
+                Code.
+                    (C) Held by a person.--Aviation fuel shall be 
+                considered as ``held by a person'' if title thereto has 
+                passed to such person (whether or not delivery to the 
+                person has been made).
+                    (D) Secretary.--The term ``Secretary'' means the 
+                Secretary of the Treasury or his delegate.
+            (4) Exception for exempt uses.--The tax imposed by paragraph 
+        (1) shall not apply to aviation fuel held by any person on any 
+        tax-increase date exclusively for any use for which a credit or 
+        refund of the entire tax imposed by section 4091 of such Code is 
+        allowable for aviation fuel purchased on or after such tax-
+        increase date for such use.
+            (5) Exception for certain amounts of fuel.--
+                    (A) In general.--No tax shall be imposed by 
+                paragraph (1) on aviation fuel held on any tax-increase 
+                date by any person if the aggregate amount of aviation 
+                fuel
+
+[[Page 110 STAT. 1844]]
+
+                held by such person on such date does not exceed 2,000 
+                gallons. The preceding sentence shall apply only if such 
+                person submits to the Secretary (at the time and in the 
+                manner required by the Secretary) such information as 
+                the Secretary shall require for purposes of this 
+                paragraph.
+                    (B) Exempt fuel.--For purposes of subparagraph (A), 
+                there shall not be taken into account fuel held by any 
+                person which is exempt from the tax imposed by paragraph 
+                (1) by reason of paragraph (4).
+                    (C) Controlled groups.--For purposes of this 
+                paragraph--
+                          (i) Corporations.--
+                                    (I) In general.--All persons treated 
+                                as a controlled group shall be treated 
+                                as 1 person.
+                                    (II) Controlled group.--The term 
+                                ``controlled group'' has the meaning 
+                                given to such term by subsection (a) of 
+                                section 1563 of such Code; except that 
+                                for such purposes the phrase ``more than 
+                                50 percent'' shall be substituted for 
+                                the phrase ``at least 80 percent'' each 
+                                place it appears in such subsection.
+                          (ii) Nonincorporated persons under common 
+                      control.--Under regulations prescribed by the 
+                      Secretary, principles similar to the principles of 
+                      clause (i) shall apply to a group of persons under 
+                      common control where 1 or more of such persons is 
+                      not a corporation.
+            (6) Other law applicable.--All provisions of law, including 
+        penalties, applicable with respect to the taxes imposed by 
+        section 4091 of such Code shall, insofar as applicable and not 
+        inconsistent with the provisions of this subsection, apply with 
+        respect to the floor stock taxes imposed by paragraph (1) to the 
+        same extent as if such taxes were imposed by such section 4091.
+
+    (i) Effective <<NOTE: 26 USC 4041 note.>>  Date.--The amendments 
+made by this section shall take effect on the 7th calendar day after the 
+date of the enactment of this Act, except that the amendments made by 
+subsection (b) shall not apply to any amount paid before such date.
+SEC. 1610. BASIS ADJUSTMENT TO PROPERTY HELD BY CORPORATION WHERE 
+                          STOCK IN CORPORATION IS REPLACEMENT 
+                          PROPERTY UNDER INVOLUNTARY CONVERSION 
+                          RULES.
+
+    (a) In General.--Subsection (b) of section 1033 is amended to read 
+as follows:
+    ``(b) Basis of Property Acquired Through Involuntary Conversion.--
+            ``(1) Conversions described in subsection (a)(1).--If the 
+        property was acquired as the result of a compulsory or 
+        involuntary conversion described in subsection (a)(1), the basis 
+        shall be the same as in the case of the property so converted--
+                    ``(A) decreased in the amount of any money received 
+                by the taxpayer which was not expended in accordance 
+                with the provisions of law (applicable to the year in 
+                which such conversion was made) determining the taxable 
+                status of the gain or loss upon such conversion, and
+                    ``(B) increased in the amount of gain or decreased 
+                in the amount of loss to the taxpayer recognized upon
+
+[[Page 110 STAT. 1845]]
+
+                such conversion under the law applicable to the year in 
+                which such conversion was made.
+            ``(2) Conversions described in subsection (a)(2).--In the 
+        case of property purchased by the taxpayer in a transaction 
+        described in subsection (a)(2) which resulted in the 
+        nonrecognition of any part of the gain realized as the result of 
+        a compulsory or involuntary conversion, the basis shall be the 
+        cost of such property decreased in the amount of the gain not so 
+        recognized; and if the property purchased consists of more than 
+        1 piece of property, the basis determined under this sentence 
+        shall be allocated to the purchased properties in proportion to 
+        their respective costs.
+            ``(3) Property held by corporation the stock of which is 
+        replacement property.--
+                    ``(A) In general.--If the basis of stock in a 
+                corporation is decreased under paragraph (2), an amount 
+                equal to such decrease shall also be applied to reduce 
+                the basis of property held by the corporation at the 
+                time the taxpayer acquired control (as defined in 
+                subsection (a)(2)(E)) of such corporation.
+                    ``(B) Limitation.--Subparagraph (A) shall not apply 
+                to the extent that it would (but for this subparagraph) 
+                require a reduction in the aggregate adjusted bases of 
+                the property of the corporation below the taxpayer's 
+                adjusted basis of the stock in the corporation 
+                (determined immediately after such basis is decreased 
+                under paragraph (2)).
+                    ``(C) Allocation of basis reduction.--The decrease 
+                required under subparagraph (A) shall be allocated--
+                          ``(i) first to property which is similar or 
+                      related in service or use to the converted 
+                      property,
+                          ``(ii) second to depreciable property (as 
+                      defined in section 1017(b)(3)(B)) not described in 
+                      clause (i), and
+                          ``(iii) then to other property.
+                    ``(D) Special rules.--
+                          ``(i) Reduction not to exceed adjusted basis 
+                      of property.--No reduction in the basis of any 
+                      property under this paragraph shall exceed the 
+                      adjusted basis of such property (determined 
+                      without regard to such reduction).
+                          ``(ii) Allocation of reduction among 
+                      properties.--If more than 1 property is described 
+                      in a clause of subparagraph (C), the reduction 
+                      under this paragraph shall be allocated among such 
+                      property in proportion to the adjusted bases of 
+                      such property (as so determined).''.
+
+    (b) Effective <<NOTE: 26 USC 1033 note.>>  Date.--The amendment made 
+by this section shall apply to involuntary conversions occurring after 
+the date of the enactment of this Act.
+SEC. 1611. TREATMENT OF CERTAIN INSURANCE CONTRACTS ON RETIRED 
+                          LIVES.
+
+    (a) General Rule.--
+            (1) Paragraph (2) of section 817(d) (defining variable 
+        contract) is amended by striking ``or'' at the end of 
+        subparagraph (A), by striking ``and'' at the end of subparagraph 
+        (B) and
+
+[[Page 110 STAT. 1846]]
+
+        inserting ``or'', and by inserting after subparagraph (B) the 
+        following new subparagraph:
+                    ``(C) provides for funding of insurance on retired 
+                lives as described in section 807(c)(6), and''.
+            (2) Paragraph (3) of section 817(d) is amended by striking 
+        ``or'' at the end of subparagraph (A), by striking the period at 
+        the end of subparagraph (B) and inserting ``, or'', and by 
+        inserting after subparagraph (B) the following new subparagraph:
+                    ``(C) in the case of funds held under a contract 
+                described in paragraph (2)(C), the amounts paid in, or 
+                the amounts paid out, reflect the investment return and 
+                the market value of the segregated asset account.''.
+
+    (b) Effective <<NOTE: 26 USC 817 note.>>  Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 1995.
+
+SEC. 1612. TREATMENT OF MODIFIED GUARANTEED CONTRACTS.
+
+    (a) General Rule.--Subpart E of part I of subchapter L of chapter 1 
+(relating to definitions and special rules) is amended by inserting 
+after section 817 the following new section:
+
+``SEC. 817A. SPECIAL RULES FOR MODIFIED GUARANTEED CONTRACTS.
+
+    ``(a) Computation of Reserves.--In the case of a modified guaranteed 
+contract, clause (ii) of section 807(e)(1)(A) shall not apply.
+    ``(b) Segregated Assets Under Modified Guaranteed Contracts Marked 
+to Market.--
+            ``(1) In general.--In the case of any life insurance 
+        company, for purposes of this subtitle--
+                    ``(A) Any gain or loss with respect to a segregated 
+                asset shall be treated as ordinary income or loss, as 
+                the case may be.
+                    ``(B) If any segregated asset is held by such 
+                company as of the close of any taxable year--
+                          ``(i) such company shall recognize gain or 
+                      loss as if such asset were sold for its fair 
+                      market value on the last business day of such 
+                      taxable year, and
+                          ``(ii) any such gain or loss shall be taken 
+                      into account for such taxable year.
+                Proper adjustment shall be made in the amount of any 
+                gain or loss subsequently realized for gain or loss 
+                taken into account under the preceding sentence. The 
+                Secretary may provide by regulations for the application 
+                of this subparagraph at times other than the times 
+                provided in this subparagraph.
+            ``(2) Segregated asset.--For purposes of paragraph (1), the 
+        term `segregated asset' means any asset held as part of a 
+        segregated account referred to in subsection (d)(1) under a 
+        modified guaranteed contract.
+
+    ``(c) Special Rule in Computing Life Insurance Reserves.--For 
+purposes of applying section 816(b)(1)(A) to any modified guaranteed 
+contract, an assumed rate of interest shall include a rate of interest 
+determined, from time to time, with reference to a market rate of 
+interest.
+    ``(d) Modified Guaranteed Contract Defined.--For purposes of this 
+section, the term `modified guaranteed contract' means a contract not 
+described in section 817--
+
+[[Page 110 STAT. 1847]]
+
+            ``(1) all or part of the amounts received under which are 
+        allocated to an account which, pursuant to State law or 
+        regulation, is segregated from the general asset accounts of the 
+        company and is valued from time to time with reference to market 
+        values,
+            ``(2) which--
+                    ``(A) provides for the payment of annuities,
+                    ``(B) is a life insurance contract, or
+                    ``(C) is a pension plan contract which is not a 
+                life, accident, or health, property, casualty, or 
+                liability contract,
+            ``(3) for which reserves are valued at market for annual 
+        statement purposes, and
+            ``(4) which provides for a net surrender value or a 
+        policyholder's fund (as defined in section 807(e)(1)).
+
+If only a portion of a contract is not described in section 817, such 
+portion shall be treated for purposes of this section as a separate 
+contract.
+    ``(e) Regulations.--The Secretary may prescribe regulations--
+            ``(1) to provide for the treatment of market value 
+        adjustments under sections 72, 7702, 7702A, and 807(e)(1)(B),
+            ``(2) to determine the interest rates applicable under 
+        sections 807(c)(3), 807(d)(2)(B), and 812 with respect to a 
+        modified guaranteed contract annually, in a manner appropriate 
+        for modified guaranteed contracts and, to the extent appropriate 
+        for such a contract, to modify or waive the applicability of 
+        section 811(d),
+            ``(3) to provide rules to limit ordinary gain or loss 
+        treatment to assets constituting reserves for modified 
+        guaranteed contracts (and not other assets) of the company,
+            ``(4) to provide appropriate treatment of transfers of 
+        assets to and from the segregated account, and
+            ``(5) as may be necessary or appropriate to carry out the 
+        purposes of this section.''.
+
+    (b) Clerical Amendment.--The table of sections for subpart E of part 
+I of subchapter L of chapter 1 is amended by inserting after the item 
+relating to section 817 the following new item:
+
+``Sec. 817A. Special rules for modified guaranteed contracts.''.
+
+    (c) Effective <<NOTE: 26 USC 817A note.>>  Date.--
+            (1) In general.--The amendments made by this section shall 
+        apply to taxable years beginning after December 31, 1995.
+            (2) Treatment of net adjustments.--Except as provided in 
+        paragraph (3), in the case of any taxpayer required by the 
+        amendments made by this section to change its calculation of 
+        reserves to take into account market value adjustments and to 
+        mark segregated assets to market for any taxable year--
+                    (A) such changes shall be treated as a change in 
+                method of accounting initiated by the taxpayer,
+                    (B) such changes shall be treated as made with the 
+                consent of the Secretary, and
+                    (C) the adjustments required by reason of section 
+                481 of the Internal Revenue Code of 1986, shall be taken 
+                into account as ordinary income by the taxpayer for the 
+                taxpayer's first taxable year beginning after December 
+                31, 1995.
+            (3) Limitation on loss recognition and on deduction for 
+        reserve increases.--
+                    (A) Limitation on loss recognition.--
+
+[[Page 110 STAT. 1848]]
+
+                          (i) In general.--The aggregate loss recognized 
+                      by reason of the application of section 481 of the 
+                      Internal Revenue Code of 1986 with respect to 
+                      section 817A(b) of such Code (as added by this 
+                      section) for the first taxable year of the 
+                      taxpayer beginning after December 31, 1995, shall 
+                      not exceed the amount included in the taxpayer's 
+                      gross income for such year by reason of the excess 
+                      (if any) of--
+                                    (I) the amount of life insurance 
+                                reserves as of the close of the prior 
+                                taxable year, over
+                                    (II) the amount of such reserves as 
+                                of the beginning of such first taxable 
+                                year,
+                      to the extent such excess is attributable to 
+                      subsection (a) of such section 817A. 
+                      Notwithstanding the preceding sentence, the 
+                      adjusted basis of each segregated asset shall be 
+                      determined as if all such losses were recognized.
+                          (ii) Disallowed loss allowed over period.--The 
+                      amount of the loss which is not allowed under 
+                      clause (i) shall be allowed ratably over the 
+                      period of 7 taxable years beginning with the 
+                      taxpayer's first taxable year beginning after 
+                      December 31, 1995.
+                    (B) Limitation on deduction for increase in 
+                reserves.--
+                          (i) In general.--The deduction allowed for the 
+                      first taxable year of the taxpayer beginning after 
+                      December 31, 1995, by reason of the application of 
+                      section 481 of such Code with respect to section 
+                      817A(a) of such Code (as added by this section) 
+                      shall not exceed the aggregate built-in gain 
+                      recognized by reason of the application of such 
+                      section 481 with respect to section 817A(b) of 
+                      such Code (as added by this section) for such 
+                      first taxable year.
+                          (ii) Disallowed deduction allowed over 
+                      period.--The amount of the deduction which is 
+                      disallowed under clause (i) shall be allowed 
+                      ratably over the period of 7 taxable years 
+                      beginning with the taxpayer's first taxable year 
+                      beginning after December 31, 1995.
+                          (iii) Built-in gain.--For purposes of this 
+                      subparagraph, the built-in gain on an asset is the 
+                      amount equal to the excess of--
+                                    (I) the fair market value of the 
+                                asset as of the beginning of the first 
+                                taxable year of the taxpayer beginning 
+                                after December 31, 1995, over
+                                    (II) the adjusted basis of such 
+                                asset as of 
+                                such time.
+
+SEC. 1613. TREATMENT OF CONTRIBUTIONS IN AID OF CONSTRUCTION.
+
+    (a) Treatment of Contributions in Aid of Construction.--
+            (1) In general.--Section 118 (relating to contributions to 
+        the capital of a corporation) is amended--
+                    (A) by redesignating subsection (c) as subsection 
+                (e), and
+                    (B) by inserting after subsection (b) the following 
+                new subsections:
+
+[[Page 110 STAT. 1849]]
+
+    ``(c) Special Rules for Water and Sewerage Disposal 
+Utilities.--
+            ``(1) General rule.--For purposes of this section, the term 
+        `contribution to the capital of the taxpayer' includes any 
+        amount of money or other property received from any person 
+        (whether or not a shareholder) by a regulated public utility 
+        which provides water or sewerage disposal services if--
+                    ``(A) such amount is a contribution in aid of con-
+                struction,
+                    ``(B) in the case of contribution of property other 
+                than water or sewerage disposal facilities, such amount 
+                meets the requirements of the expenditure rule of 
+                paragraph (2), and
+                    ``(C) such amount (or any property acquired or 
+                constructed with such amount) is not included in the 
+                taxpayer's rate base for ratemaking purposes.
+            ``(2) Expenditure rule.--An amount meets the requirements of 
+        this paragraph if--
+                    ``(A) an amount equal to such amount is expended for 
+                the acquisition or construction of tangible property 
+                described in section 1231(b)--
+                          ``(i) which is the property for which the 
+                      contribu-
+                      tion was made or is of the same type as such 
+                      property, and
+                          ``(ii) which is used predominantly in the 
+                      trade or business of furnishing water or sewerage 
+                      disposal 
+                      services,
+                    ``(B) the expenditure referred to in subparagraph 
+                (A) occurs before the end of the second taxable year 
+                after the year in which such amount was received, and
+                    ``(C) accurate records are kept of the amounts 
+                contributed and expenditures made, the expenditures to 
+                which contributions are allocated, and the year in which 
+                the contributions and expenditures are received and 
+                made.
+            ``(3) Definitions.--For purposes of this subsection--
+                    ``(A) Contribution in aid of construction.--The term 
+                `contribution in aid of construction' shall be defined 
+                by regulations prescribed by the Secretary, except that 
+                such term shall not include amounts paid as service 
+                charges for starting or stopping services.
+                    ``(B) Predominantly.--The term `predominantly' means 
+                80 percent or more.
+                    ``(C) Regulated public utility.--The term `regulated 
+                public utility' has the meaning given such term by 
+                section 7701(a)(33), except that such term shall not 
+                include any utility which is not required to provide 
+                water or sewerage disposal services to members of the 
+                general public in its service area.
+            ``(4) Disallowance of deductions and credits; adjusted 
+        basis.--Notwithstanding any other provision of this subtitle, no 
+        deduction or credit shall be allowed for, or by reason of, any 
+        expenditure which constitutes a contribution in aid of 
+        construction to which this subsection applies. The adjusted 
+        basis of any property acquired with contributions in aid of 
+        construction to which this subsection applies shall be zero.
+
+[[Page 110 STAT. 1850]]
+
+    ``(d) Statute of Limitations.--If the taxpayer for any taxable year 
+treats an amount as a contribution to the capital of the taxpayer 
+described in subsection (c), then--
+            ``(1) the statutory period for the assessment of any 
+        deficiency attributable to any part of such amount shall not 
+        expire before the expiration of 3 years from the date the 
+        Secretary is notified by the taxpayer (in such manner as the 
+        Secretary may prescribe) of--
+                    ``(A) the amount of the expenditure referred to in 
+                subparagraph (A) of subsection (c)(2),
+                    ``(B) the taxpayer's intention not to make the 
+                expenditures referred to in such subparagraph, or
+                    ``(C) a failure to make such expenditure within the 
+                period described in subparagraph (B) of subsection 
+                (c)(2), and
+            ``(2) such deficiency may be assessed before the expiration 
+        of such 3-year period notwithstanding the provisions of any 
+        other law or rule of law which would otherwise prevent such 
+        assessment.''.
+            (2) Conforming amendment.--Section 118(b) is amended by 
+        inserting ``except as provided in subsection (c),'' before ``the 
+        term''.
+            (3) Effective <<NOTE: 26 USC 118 note.>>  date.--The 
+        amendments made by this subsection shall apply to amounts 
+        received after June 12, 1996.
+
+    (b) Recovery Method and Period for Water Utility 
+Property.--
+            (1) Requirement to use straight line method.--Section 
+        168(b)(3) is amended by adding at the end the following new 
+        subparagraph:
+                    ``(F) Water utility property described in subsection 
+                (e)(5).''.
+            (2) 25-year recovery period.--The table contained in section 
+        168(c)(1) is amended by inserting the following item after the 
+        item relating to 20-year property:
+
+``Water utility property                                     25 years''.
+
+            (3) Water utility property.--
+                    (A) In general.--Section 168(e) is amended by adding 
+                at the end the following new paragraph:
+            ``(5) Water utility property.--The term `water utility 
+        property' means property--
+                    ``(A) which is an integral part of the gathering, 
+                treatment, or commercial distribution of water, and 
+                which, without regard to this paragraph, would be 20-
+                year property, and
+                    ``(B) any municipal sewer.''.
+                    (B) Conforming amendments.--Section 168 is 
+                amended--
+                          (i) by striking subparagraph (F) of subsection 
+                      (e)(3), and
+                          (ii) by striking the item relating to 
+                      subparagraph (F) in the table in subsection 
+                      (g)(3).
+            (4) Alternative system.--Clause (iv) of section 168(g)(2)(C) 
+        is amended by inserting ``or water utility property'' after 
+        ``tunnel bore''.
+            (5) Effective <<NOTE: 26 USC 168 note.>>  date.--The 
+        amendments made by this subsection shall apply to property 
+        placed in service after June 12, 1996, other than property 
+        placed in service pursuant to
+
+[[Page 110 STAT. 1851]]
+
+        a binding contract in effect before June 10, 1996, and at all 
+        times thereafter before the property is placed in service.
+SEC. 1614. ELECTION TO CEASE STATUS AS QUALIFIED SCHOLARSHIP 
+                          FUNDING CORPORATION.
+
+    (a) In General.--Subsection (d) of section 150 (relating to 
+definitions and special rules) is amended by adding at the end the 
+following new paragraph:
+            ``(3) Election to cease status as qualified scholarship 
+        funding corporation.--
+                    ``(A) In general.--Any qualified scholarship funding 
+                bond, and qualified student loan bond, outstanding on 
+                the date of the issuer's election under this paragraph 
+                (and any bond (or series of bonds) issued to refund such 
+                a bond) shall not fail to be a tax-exempt bond solely 
+                because the issuer ceases to be described in 
+                subparagraphs (A) and (B) of paragraph (2) if the issuer 
+                meets the requirements of subparagraphs (B) and (C) of 
+                this paragraph.
+                    ``(B) Assets and liabilities of issuer transferred 
+                to taxable subsidiary.--The requirements of this 
+                subparagraph are met by an issuer if--
+                          ``(i) all of the student loan notes of the 
+                      issuer and other assets pledged to secure the 
+                      repayment of qualified scholarship funding bond 
+                      indebtedness of the issuer are transferred to 
+                      another corporation within a reasonable period 
+                      after the election is made under this paragraph;
+                          ``(ii) such transferee corporation assumes or 
+                      otherwise provides for the payment of all of the 
+                      qualified scholarship funding bond indebtedness of 
+                      the issuer within a reasonable period after the 
+                      election is made under this paragraph;
+                          ``(iii) to the extent permitted by law, such 
+                      transferee corporation assumes all of the 
+                      responsibilities, and succeeds to all of the 
+                      rights, of the issuer under the issuer's 
+                      agreements with the Secretary of Education in 
+                      respect of student loans;
+                          ``(iv) immediately after such transfer, the 
+                      issuer, together with any other issuer which has 
+                      made an election under this paragraph in respect 
+                      of such transferee, hold all of the senior stock 
+                      in such transferee corporation; and
+                          ``(v) such transferee corporation is not 
+                      exempt from tax under this chapter.
+                    ``(C) Issuer to operate as independent organization 
+                described in section 501(c)(3).--The requirements of 
+                this subparagraph are met by an issuer if, within a 
+                reasonable period after the transfer referred to in 
+                subparagraph (B)--
+                          ``(i) the issuer is described in section 
+                      501(c)(3) and exempt from tax under section 
+                      501(a);
+                          ``(ii) the issuer no longer is described in 
+                      subparagraphs (A) and (B) of paragraph (2); and
+                          ``(iii) at least 80 percent of the members of 
+                      the board of directors of the issuer are 
+                      independent members.
+
+[[Page 110 STAT. 1852]]
+
+                    ``(D) Senior stock.--For purposes of this paragraph, 
+                the term `senior stock' means stock--
+                          ``(i) which participates pro rata and fully in 
+                      the equity value of the corporation with all other 
+                      common stock of the corporation but which has the 
+                      right to payment of liquidation proceeds prior to 
+                      payment of liquidation proceeds in respect of 
+                      other common stock of the corporation;
+                          ``(ii) which has a fixed right upon 
+                      liquidation and upon redemption to an amount equal 
+                      to the 
+                      greater of--
+                                    ``(I) the fair market value of such 
+                                stock on the date of liquidation or 
+                                redemption (whichever is applicable); or
+                                    ``(II) the fair market value of all 
+                                assets transferred in exchange for such 
+                                stock and reduced by the amount of all 
+                                liabilities of the corporation which has 
+                                made an election under this paragraph 
+                                assumed by the transferee corporation in 
+                                such transfer;
+                          ``(iii) the holder of which has the right to 
+                      require the transferee corporation to redeem on a 
+                      date that is not later than 10 years after the 
+                      date on which an election under this paragraph was 
+                      made and pursuant to such election such stock was 
+                      issued; and
+                          ``(iv) in respect of which, during the time 
+                      such stock is outstanding, there is not 
+                      outstanding any equity interest in the corporation 
+                      having any liquidation, redemption or dividend 
+                      rights in the corporation which are superior to 
+                      those of such stock.
+                    ``(E) Independent member.--The term `independent 
+                member' means a member of the board of directors of the 
+                issuer who (except for services as a member of such 
+                board) receives no compensation directly or indirectly--
+                          ``(i) for services performed in connection 
+                      with such transferee corporation, or
+                          ``(ii) for services as a member of the board 
+                      of directors or as an officer of such transferee 
+                      corporation.
+                For purposes of clause (ii), the term `officer' includes 
+                any individual having powers or responsibilities similar 
+                to those of officers.
+                    ``(F) Coordination with certain private foundation 
+                taxes.--For purposes of sections 4942 (relating to the 
+                excise tax on a failure to distribute income) and 4943 
+                (relating to the excise tax on excess business 
+                holdings), the transferee corporation referred to in 
+                subparagraph (B) shall be treated as a functionally 
+                related business (within the meaning of section 
+                4942(j)(4)) with respect to the issuer during the period 
+                commencing with the date on which an election is made 
+                under this paragraph and ending on the date that is the 
+                earlier of--
+                          ``(i) the last day of the last taxable year 
+                      for which more than 50 percent of the gross income 
+                      of such transferee corporation is derived from, or 
+                      more than 50 percent of the assets (by value) of 
+                      such transferee corporation consists of, student 
+                      loan notes incurred under the Higher Education Act 
+                      of 1965; or
+
+[[Page 110 STAT. 1853]]
+
+                          ``(ii) the last day of the taxable year of the 
+                      issuer during which occurs the date which is 10 
+                      years after the date on which the election under 
+                      this paragraph is made.
+                    ``(G) Election.--An election under this paragraph 
+                may be revoked only with the consent of the 
+                Secretary.''.
+
+    (b) Effective <<NOTE: 26 USC 150 note.>>  Date.--The amendment made 
+by this section shall take effect on the date of the enactment of this 
+Act.
+SEC. 1615. CERTAIN TAX BENEFITS DENIED TO INDIVIDUALS FAILING TO 
+                          PROVIDE TAXPAYER IDENTIFICATION NUMBERS.
+
+    (a) Personal Exemption.--
+            (1) In general.--Section 151 (relating to allowance of 
+        deductions for personal exemptions) is amended by adding at the 
+        end the following new subsection:
+
+    ``(e) Identifying Information Required.--No exemption shall be 
+allowed under this section with respect to any individual unless the TIN 
+of such individual is included on the return claiming the exemption.''.
+            (2) Conforming amendments.--
+                    (A) Subsection (e) of section 6109 is repealed.
+                    (B) Section 6724(d)(3) is amended by adding ``and'' 
+                at the end of subparagraph (C), by striking subparagraph 
+                (D), and by redesignating subparagraph (E) as 
+                subparagraph (D).
+
+    (b) Dependent Care Credit.--Subsection (e) of section 21 (relating 
+to expenses for household and dependent care services necessary for 
+gainful employment) is amended by adding at the end the following new 
+paragraph:
+            ``(10) Identifying information required with respect to 
+        qualifying individuals.--No credit shall be allowed under this 
+        section with respect to any qualifying individual unless the TIN 
+        of such individual is included on the return claiming the 
+        credit.''.
+
+    (c) Extension of Procedures Applicable to Mathematical or Clerical 
+Errors.--Section 6213(g)(2) (relating to the definition of mathematical 
+or clerical errors), as amended by the Personal Responsibility and Work 
+Opportunity Reconciliation Act of 1996, is amended by striking ``and'' 
+at the end of subparagraph (F), by striking the period at the end of 
+subparagraph (G) and inserting ``, and'', and by inserting at the end 
+the following new subparagraph:
+                    ``(H) an omission of a correct TIN required under 
+                section 21 (relating to expenses for household and 
+                dependent care services necessary for gainful 
+                employment) or section 151 (relating to allowance of 
+                deductions for personal exemptions).''.
+
+    (d) Effective <<NOTE: 26 USC 21 note.>>  Date.--
+            (1) In general.--The amendments made by this section shall 
+        apply with respect to returns the due date for which (without 
+        regard to extensions) is on or after the 30th day after the date 
+        of the enactment of this Act.
+            (2) Special rule for 1995 and 1996.--In the case of returns 
+        for taxable years beginning in 1995 or 1996, a taxpayer shall 
+        not be required by the amendments made by this section to 
+        provide a taxpayer identification number for a child who is born 
+        after October 31, 1995, in the case of a taxable year
+
+[[Page 110 STAT. 1854]]
+
+        beginning in 1995 or November 30, 1996, in the case of a taxable 
+        year beginning in 1996.
+SEC. 1616. REPEAL OF BAD DEBT RESERVE METHOD FOR THRIFT SAVINGS 
+                          ASSOCIATIONS.
+
+    (a) In General.--Section 593 (relating to reserves for losses on 
+loans) is amended by adding at the end the following new subsections:
+    ``(f) Termination of Reserve Method.--Subsections (a), (b), (c), and 
+(d) shall not apply to any taxable year beginning after December 31, 
+1995.
+
+    ``(g) 6-Year Spread of Adjustments.--
+            ``(1) In general.--In the case of any taxpayer who is 
+        required by reason of subsection (f) to change its method of 
+        computing reserves for bad debts--
+                    ``(A) such change shall be treated as a change in a 
+                method of accounting,
+                    ``(B) such change shall be treated as initiated by 
+                the taxpayer and as having been made with the consent of 
+                the Secretary, and
+                    ``(C) the net amount of the adjustments required to 
+                be taken into account by the taxpayer under section 
+                481(a)--
+                          ``(i) shall be determined by taking into 
+                      account only applicable excess reserves, and
+                          ``(ii) as so determined, shall be taken into 
+                      account ratably over the 6-taxable year period 
+                      beginning with the first taxable year beginning 
+                      after December 31, 1995.
+            ``(2) Applicable excess reserves.--
+                    ``(A) In general.--For purposes of paragraph (1), 
+                the term `applicable excess reserves' means the excess 
+                (if any) of--
+                          ``(i) the balance of the reserves described in 
+                      subsection (c)(1) (other than the supplemental 
+                      reserve) as of the close of the taxpayer's last 
+                      taxable year beginning before January 1, 1996, 
+                      over
+                          ``(ii) the lesser of--
+                                    ``(I) the balance of such reserves 
+                                as of the close of the taxpayer's last 
+                                taxable year beginning before January 1, 
+                                1988, or
+                                    ``(II) the balance of the reserves 
+                                described in subclause (I), reduced in 
+                                the same manner as under section 
+                                585(b)(2)(B)(ii) on the basis of the 
+                                taxable years described in clause (i) 
+                                and this clause.
+                    ``(B) Special rule for thrifts which become small 
+                banks.--In the case of a bank (as defined in section 
+                581) which was not a large bank (as defined in section 
+                585(c)(2)) for its first taxable year beginning after 
+                December 31, 1995--
+                          ``(i) the balance taken into account under 
+                      subparagraph (A)(ii) shall not be less than the 
+                      amount which would be the balance of such reserves 
+                      as of the close of its last taxable year beginning 
+                      before such date if the additions to such reserves 
+                      for all taxable years had been determined under 
+                      section 585(b)(2)(A), and
+
+[[Page 110 STAT. 1855]]
+
+                          ``(ii) the opening balance of the reserve for 
+                      bad debts as of the beginning of such first 
+                      taxable year shall be the balance taken into 
+                      account under subparagraph (A)(ii) (determined 
+                      after the application of clause (i) of this 
+                      subparagraph).
+                The preceding sentence shall not apply for purposes of 
+                paragraphs (5) and (6) or subsection (e)(1).
+            ``(3) Recapture of pre-1988 reserves where taxpayer ceases 
+        to be bank.--If, during any taxable year beginning after 
+        December 31, 1995, a taxpayer to which paragraph (1) applied is 
+        not a bank (as defined in section 581), paragraph (1) shall 
+        apply to the reserves described in paragraph (2)(A)(ii) and the 
+        supplemental reserve; except that such reserves shall be taken 
+        into account ratably over the 6-taxable year period beginning 
+        with such taxable year.
+            ``(4) Suspension of recapture if residential loan 
+        requirement met.--
+                    ``(A) In general.--In the case of a bank which meets 
+                the residential loan requirement of subparagraph (B) for 
+                the first taxable year beginning after December 31, 
+                1995, or for the following taxable year--
+                          ``(i) no adjustment shall be taken into 
+                      account under paragraph (1) for such taxable year, 
+                      and
+                          ``(ii) such taxable year shall be disregarded 
+                      in determining--
+                                    ``(I) whether any other taxable year 
+                                is a taxable year for which an 
+                                adjustment is required to be taken into 
+                                account under paragraph (1), and
+                                    ``(II) the amount of such 
+                                adjustment.
+                    ``(B) Residential loan requirement.--A taxpayer 
+                meets the residential loan requirement of this 
+                subparagraph for any taxable year if the principal 
+                amount of the residential loans made by the taxpayer 
+                during such year is not less than the base amount for 
+                such year.
+                    ``(C) Residential loan.--For purposes of this 
+                paragraph, the term `residential loan' means any loan 
+                described in clause (v) of section 7701(a)(19)(C) but 
+                only if such loan is incurred in acquiring, 
+                constructing, or improving the property described in 
+                such clause.
+                    ``(D) Base amount.--For purposes of subparagraph 
+                (B), the base amount is the average of the principal 
+                amounts of the residential loans made by the taxpayer 
+                during the 6 most recent taxable years beginning on or 
+                before December 31, 1995. At the election of the 
+                taxpayer who made such loans during each of such 6 
+                taxable years, the preceding sentence shall be applied 
+                without regard to the taxable year in which such 
+                principal amount was the highest and the taxable year in 
+                such principal amount was the lowest. Such an election 
+                may be made only for the first taxable year beginning 
+                after such date, and, if made for such taxable year, 
+                shall apply to the succeeding taxable year unless 
+                revoked with the consent of the Secretary.
+                    ``(E) Controlled groups.--In the case of a taxpayer 
+                which is a member of any controlled group of 
+                corporations described in section 1563(a)(1), 
+                subparagraph (B) shall be applied with respect to such 
+                group.
+
+[[Page 110 STAT. 1856]]
+
+            ``(5) Continued application of fresh start under section 585 
+        transitional rules.--In the case of a taxpayer to which 
+        paragraph (1) applied and which was not a large bank (as defined 
+        in section 585(c)(2)) for its first taxable year beginning after 
+        December 31, 1995:
+                    ``(A) In general.--For purposes of determining the 
+                net amount of adjustments referred to in section 
+                585(c)(3)(A)(iii), there shall be taken into account 
+                only the excess (if any) of the reserve for bad debts as 
+                of the close of the last taxable year before the 
+                disqualification year over the balance taken into 
+                account by such taxpayer under paragraph (2)(A)(ii) of 
+                this subsection.
+                    ``(B) Treatment under elective cut-off method.--For 
+                purposes of applying section 585(c)(4)--
+                          ``(i) the balance of the reserve taken into 
+                      account under subparagraph (B) thereof shall be 
+                      reduced by the balance taken into account by such 
+                      taxpayer under paragraph (2)(A)(ii) of this 
+                      subsection, and
+                          ``(ii) no amount shall be includible in gross 
+                      income by reason of such reduction.
+            ``(6) Suspended reserve included as section 381(c) items.--
+        The balance taken into account by a taxpayer under paragraph 
+        (2)(A)(ii) of this subsection and the supplemental reserve shall 
+        be treated as items described in section 381(c).
+            ``(7) Conversions to credit unions.--In the case of a 
+        taxpayer to which paragraph (1) applied which becomes a credit 
+        union described in section 501(c) and exempt from taxation under 
+        section 501(a)--
+                    ``(A) any amount required to be included in the 
+                gross income of the credit union by reason of this 
+                subsection shall be treated as derived from an unrelated 
+                trade or business (as defined in section 513), and
+                    ``(B) for purposes of paragraph (3), the credit 
+                union shall not be treated as if it were a bank.
+            ``(8) Regulations.--The Secretary shall prescribe such 
+        regulations as may be necessary to carry out this subsection and 
+        subsection (e), including regulations providing for the 
+        application of such subsections in the case of acquisitions, 
+        mergers, spin-offs, and other reorganizations.''.
+
+    (b) Conforming Amendments.--
+            (1) Subsection (d) of section 50 is amended by adding at the 
+        end the following new sentence:
+
+``Paragraphs (1)(A), (2)(A), and (4) of the section 46(e) referred to in 
+paragraph (1) of this subsection shall not apply to any taxable year 
+beginning after December 31, 1995.''
+            (2) Subsection (e) of section 52 is amended by striking 
+        paragraph (1) and by redesignating paragraphs (2) and (3) as 
+        paragraphs (1) and (2), respectively.
+            (3) Subsection (a) of section 57 is amended by striking 
+        paragraph (4).
+            (4) Section 246 is amended by striking subsection (f).
+            (5) Clause (i) of section 291(e)(1)(B) is amended by 
+        striking ``or to which section 593 applies''.
+            (6) Subparagraph (A) of section 585(a)(2) is amended by 
+        striking ``other than an organization to which section 593 
+        applies''.
+
+[[Page 110 STAT. 1857]]
+
+            (7)(A) The material preceding subparagraph (A) of section 
+        593(e)(1) is amended by striking ``by a domestic building and 
+        loan association or an institution that is treated as a mutual 
+        savings bank under section 591(b)'' and inserting ``by a 
+        taxpayer having a balance described in subsection 
+        (g)(2)(A)(ii)''.
+            (B) Subparagraph (B) of section 593(e)(1) is amended to read 
+        as follows:
+                    ``(B) then out of the balance taken into account 
+                under subsection (g)(2)(A)(ii) (properly adjusted for 
+                amounts charged against such reserves for taxable years 
+                beginning after December 31, 1987),''.
+            (C) The second sentence of section 593(e)(1) is amended by 
+        striking ``the association or an institution that is treated as 
+        a mutual savings bank under section 591(b)'' and inserting ``a 
+        taxpayer having a balance described in subsection 
+        (g)(2)(A)(ii)''.
+            (D) The third sentence of section 593(e)(1) is amended by 
+        striking ``an association'' and inserting ``a taxpayer having a 
+        balance described in subsection (g)(2)(A)(ii)''.
+            (E) Paragraph (1) of section 593(e) is amended by adding at 
+        the end the following new sentence: ``This paragraph shall not 
+        apply to any distribution of all of the stock of a bank (as 
+        defined in section 581) to another corporation if, immediately 
+        after the distribution, such bank and such other corporation are 
+        members of the same affiliated group (as defined in section 
+        1504) and the provisions of section 5(e) of the Federal Deposit 
+        Insurance Act (as in effect on December 31, 1995) or similar 
+        provisions are in effect.''.
+            (8) Section 595 is hereby repealed.
+            (9) Section 596 is hereby repealed.
+            (10) Subsection (a) of section 860E is amended--
+                    (A) by striking ``Except as provided in paragraph 
+                (2), the'' in paragraph (1) and inserting ``The'',
+                    (B) by striking paragraphs (2) and (4) and 
+                redesignating paragraphs (3), (5), and (6) as paragraphs 
+                (2), (3), and (4), respectively,
+                    (C) by striking in paragraph (2) (as so 
+                redesignated) all that follows ``subsection'' and 
+                inserting a period, and
+                    (D) by striking the last sentence of paragraph (4) 
+                (as so redesignated).
+            (11) Paragraph (3) of section 992(d) is amended by striking 
+        ``or 593''.
+            (12) Section 1038 is amended by striking subsection (f).
+            (13) Clause (ii) of section 1042(c)(4)(B) is amended by 
+        striking ``or 593''.
+            (14) Subsection (c) of section 1277 is amended by striking 
+        ``or to which section 593 applies''.
+            (15) Subparagraph (B) of section 1361(b)(2) is amended by 
+        striking ``or to which section 593 applies''.
+            (16) The table of sections for part II of subchapter H of 
+        chapter 1 is amended by striking the items relating to sections 
+        595 and 596.
+
+    (c) Effective <<NOTE: 26 USC 593 note.>>  Dates.--
+            (1) In general.--Except as otherwise provided in this 
+        subsection, the amendments made by this section shall apply to 
+        taxable years beginning after December 31, 1995.
+
+[[Page 110 STAT. 1858]]
+
+            (2) Subsection (b)(7)(B).--The amendments made by subsection 
+        (b)(7)(B) shall not apply to any distribution with respect to 
+        preferred stock if--
+                    (A) such stock is outstanding at all times after 
+                October 31, 1995, and before the distribution, and
+                    (B) such distribution is made before the date which 
+                is 1 year after the date of the enactment of this Act 
+                (or, in the case of stock which may be redeemed, if 
+                later, the date which is 30 days after the earliest date 
+                that such stock may be redeemed).
+            (3) Subsection (b)(8).--The amendment made by subsection 
+        (b)(8) shall apply to property acquired in taxable years 
+        beginning after December 31, 1995.
+            (4) Subsection (b)(10).--The amendments made by subsection 
+        (b)(10) shall not apply to any residual interest held by a 
+        taxpayer if such interest has been held by such taxpayer at all 
+        times after October 31, 1995.
+SEC. 1617. EXCLUSION FOR ENERGY CONSERVATION SUBSIDIES LIMITED TO 
+                          SUBSIDIES WITH RESPECT TO DWELLING 
+                          UNITS.
+
+    (a) In General.--Paragraph (1) of section 136(c) (defining energy 
+conservation measure) is amended by striking ``energy demand--'' and all 
+that follows and inserting ``energy demand with respect to a dwelling 
+unit.''.
+    (b) Conforming Amendments.--
+            (1) Subsection (a) of section 136 is amended to read as 
+        follows:
+
+    ``(a) Exclusion.--Gross income shall not include the value of any 
+subsidy provided (directly or indirectly) by a public utility to a 
+customer for the purchase or installation of any energy conservation 
+measure.''.
+            (2) Paragraph (2) of section 136(c) is amended--
+                    (A) by striking subparagraph (A) and by 
+                redesignating subparagraphs (B) and (C) as subparagraphs 
+                (A) and (B), respectively, and
+                    (B) by striking ``and special rules'' in the 
+                paragraph heading.
+
+    (c) Effective <<NOTE: 26 USC 136 note.>>  Date.--The amendments made 
+by this section shall apply to amounts received after December 31, 1996, 
+unless received pursuant to a written binding contract in effect on 
+September 13, 1995, and at all times thereafter.
+
+           PART II--FINANCIAL ASSET SECURITIZATION INVESTMENTS
+
+SEC. 1621. FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS.
+
+    (a) In General.--Subchapter M of chapter 1 is amended by adding at 
+the end the following new part:
+
+       ``PART V--FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS
+
+                ``Sec. 860H. Taxation of a FASIT; other general rules.
+                ``Sec. 860I. Gain recognition on contributions to a 
+                                FASIT and in other cases.
+                ``Sec. 860J. Non-FASIT losses not to offset certain 
+                                FASIT inclusions.
+                ``Sec. 860K. Treatment of transfers of high-yield 
+                                interests to disqualified holders.
+
+[[Page 110 STAT. 1859]]
+
+                ``Sec. 860L. Definitions and other special rules.
+
+``SEC. 860H. TAXATION OF A FASIT; OTHER GENERAL RULES.
+
+    ``(a) Taxation of FASIT.--A FASIT as such shall not be subject to 
+taxation under this subtitle (and shall not be treated as a trust, 
+partnership, corporation, or taxable mortgage pool).
+    ``(b) Taxation of Holder of Ownership Interest.--In determining the 
+taxable income of the holder of the ownership interest in a FASIT--
+            ``(1) all assets, liabilities, and items of income, gain, 
+        deduction, loss, and credit of a FASIT shall be treated as 
+        assets, liabilities, and such items (as the case may be) of such 
+        holder,
+            ``(2) the constant yield method (including the rules of 
+        section 1272(a)(6)) shall be applied under an accrual method of 
+        accounting in determining all interest, acquisition discount, 
+        original issue discount, and market discount and all premium 
+        deductions or adjustments with respect to each debt instrument 
+        of the FASIT,
+            ``(3) there shall not be taken into account any item of 
+        income, gain, or deduction allocable to a prohibited 
+        transaction, and
+            ``(4) interest accrued by the FASIT which is exempt from tax 
+        imposed by this subtitle shall, when taken into account by such 
+        holder, be treated as ordinary income.
+
+    ``(c) Treatment of Regular Interests.--For purposes of this title--
+            ``(1) a regular interest in a FASIT, if not otherwise a debt 
+        instrument, shall be treated as a debt instrument,
+            ``(2) section 163(e)(5) shall not apply to such an interest, 
+        and
+            ``(3) amounts includible in gross income with respect to 
+        such an interest shall be determined under an accrual method of 
+        accounting.
+``SEC. 860I. GAIN RECOGNITION ON CONTRIBUTIONS TO A FASIT AND IN 
+                            OTHER CASES.
+
+    ``(a) Treatment of Property Acquired by FASIT.--
+            ``(1) Property acquired from holder of ownership interest or 
+        related person.--If property is sold or contributed to a FASIT 
+        by the holder of the ownership interest in such FASIT (or by a 
+        related person) gain (if any) shall be recognized to such holder 
+        (or person) in an amount equal to the excess (if any) of such 
+        property's value under subsection (d) on the date of such sale 
+        or contribution over its adjusted basis on such date.
+            ``(2) Property acquired other than from holder of ownership 
+        interest or related person.--Property which is acquired by a 
+        FASIT other than in a transaction to which paragraph (1) applies 
+        shall be treated--
+                    ``(A) as having been acquired by the holder of the 
+                ownership interest in the FASIT for an amount equal to 
+                the FASIT's cost of acquiring such property, and
+                    ``(B) as having been sold by such holder to the 
+                FASIT at its value under subsection (d) on such date.
+
+    ``(b) Gain Recognition on Property Outside FASIT Which Supports 
+Regular Interests.--If property held by the holder of the ownership 
+interest in a FASIT (or by any person related to such holder) supports 
+any regular interest in such FASIT--
+
+[[Page 110 STAT. 1860]]
+
+            ``(1) gain shall be recognized to such holder (or person) in 
+        the same manner as if such holder (or person) had sold such 
+        property at its value under subsection (d) on the earliest date 
+        such property supports such an interest, and
+            ``(2) such property shall be treated as held by such FASIT 
+        for purposes of this part.
+
+    ``(c) Deferral of Gain Recognition.--The Secretary may prescribe 
+regulations which--
+            ``(1) provide that gain otherwise recognized under 
+        subsection (a) or (b) shall not be recognized before the 
+        earliest date on which such property supports any regular 
+        interest in such FASIT or any indebtedness of the holder of the 
+        ownership interest (or of any person related to such holder), 
+        and
+            ``(2) provide such adjustments to the other provisions of 
+        this part to the extent appropriate in the context of the 
+        treatment provided under paragraph (1).
+
+    ``(d) Valuation.--For purposes of this section--
+            ``(1) In general.--The value of any property under this 
+        subsection shall be--
+                    ``(A) in the case of a debt instrument which is not 
+                traded on an established securities market, the sum of 
+                the present values of the reasonably expected payments 
+                under such instrument determined (in the manner provided 
+                by regulations prescribed by the Secretary)--
+                          ``(i) as of the date of the event resulting in 
+                      the gain recognition under this section, and
+                          ``(ii) by using a discount rate equal to 120 
+                      percent of the applicable Federal rate (as defined 
+                      in section 1274(d)), or such other discount rate 
+                      specified in such regulations, compounded 
+                      semiannually, and
+                    ``(B) in the case of any other property, its fair 
+                market value.
+            ``(2) Special rule for revolving loan accounts.--For 
+        purposes of paragraph (1)--
+                    ``(A) each extension of credit (other than the 
+                accrual of interest) on a revolving loan account shall 
+                be treated as a separate debt instrument, and
+                    ``(B) payments on such extensions of credit having 
+                substantially the same terms shall be applied to such 
+                extensions beginning with the earliest such extension.
+
+    ``(e) Special Rules.--
+            ``(1) Nonrecognition rules not to apply.--Gain required to 
+        be recognized under this section shall be recognized 
+        notwithstanding any other provision of this subtitle.
+            ``(2) Basis adjustments.--The basis of any property on which 
+        gain is recognized under this section shall be increased by the 
+        amount of gain so recognized.
+``SEC. 860J. NON-FASIT LOSSES NOT TO OFFSET CERTAIN FASIT 
+                            INCLUSIONS.
+
+    ``(a) In General.--The taxable income of the holder of the ownership 
+interest or any high-yield interest in a FASIT for any taxable year 
+shall in no event be less than the sum of--
+            ``(1) such holder's taxable income determined solely with 
+        respect to such interests (including gains and losses from sales 
+        and exchanges of such interests), and
+
+[[Page 110 STAT. 1861]]
+
+            ``(2) the excess inclusion (if any) under section 860E(a)(1) 
+        for such taxable year.
+
+    ``(b) Coordination With Section 172.--Any increase in the taxable 
+income of any holder of the ownership interest or a high-yield interest 
+in a FASIT for any taxable year by reason of subsection (a) shall be 
+disregarded--
+            ``(1) in determining under section 172 the amount of any net 
+        operating loss for such taxable year, and
+            ``(2) in determining taxable income for such taxable year 
+        for purposes of the second sentence of section 172(b)(2).
+
+    ``(c) Coordination With Minimum Tax.--For purposes of part VI of 
+subchapter A of this chapter--
+            ``(1) the reference in section 55(b)(2) to taxable income 
+        shall be treated as a reference to taxable income determined 
+        without regard to this section,
+            ``(2) the alternative minimum taxable income of any holder 
+        of the ownership interest or a high-yield interest in a FASIT 
+        for any taxable year shall in no event be less than such 
+        holder's taxable income determined solely with respect to such 
+        interests, and
+            ``(3) any increase in taxable income under this section 
+        shall be disregarded for purposes of computing the alternative 
+        tax net operating loss deduction.
+
+    ``(d) Affiliated Groups.--All members of an affiliated group filing 
+a consolidated return shall be treated as one taxpayer for purposes of 
+this section.
+``SEC. 860K. TREATMENT OF TRANSFERS OF HIGH-YIELD INTERESTS TO 
+                            DISQUALIFIED HOLDERS.
+
+    ``(a) General Rule.--In the case of any high-yield interest which is 
+held by a disqualified holder--
+            ``(1) the gross income of such holder shall not include any 
+        income (other than gain) attributable to such interest, and
+            ``(2) amounts not includible in the gross income of such 
+        holder by reason of paragraph (1) shall be included (at the time 
+        otherwise includible under paragraph (1)) in the gross income of 
+        the most recent holder of such interest which is not a 
+        disqualified holder.
+
+    ``(b) Exceptions.--Rules similar to the rules of paragraphs (4) and 
+(7) of section 860E(e) shall apply to the tax imposed by reason of the 
+inclusion in gross income under subsection (a).
+    ``(c) Disqualified Holder.--For purposes of this section, the term 
+`disqualified holder' means any holder other than--
+            ``(1) an eligible corporation (as defined in section 
+        860L(a)(2)), or
+            ``(2) a FASIT.
+
+    ``(d) Treatment of Interests Held By Securities Dealers.--
+            ``(1) In general.--Subsection (a) shall not apply to any 
+        high-yield interest held by a disqualified holder if such holder 
+        is a dealer in securities who acquired such interest exclusively 
+        for sale to customers in the ordinary course of business (and 
+        not for investment).
+            ``(2) Change in dealer status.--
+                    ``(A) In general.--In the case of a dealer in 
+                securities which is not an eligible corporation (as 
+                defined in section 860L(a)(2)), if--
+
+[[Page 110 STAT. 1862]]
+
+                          ``(i) such dealer ceases to be a dealer in 
+                      securities, or
+                          ``(ii) such dealer commences holding the high-
+                      yield interest for investment,
+                there is hereby imposed (in addition to other taxes) an 
+                excise tax equal to the product of the highest rate of 
+                tax specified in section 11(b)(1) and the income of such 
+                dealer attributable to such interest for periods after 
+                the date of such cessation or commencement.
+                    ``(B) Holding for 31 days or less.--For purposes of 
+                subparagraph (A)(ii), a dealer shall not be treated as 
+                holding an interest for investment before the thirty-
+                second day after the date such dealer acquired such 
+                interest unless such interest is so held as part of a 
+                plan to avoid the purposes of this paragraph.
+                    ``(C) Administrative provisions.--The deficiency 
+                procedures of subtitle F shall apply to the tax imposed 
+                by this paragraph.
+
+    ``(e) Treatment of High-Yield Interests in Pass-Thru
+Entities.--
+            ``(1) In general.--If a pass-thru entity (as defined in 
+        section 860E(e)(6)) issues a debt or equity interest--
+                    ``(A) which is supported by any regular interest in 
+                a FASIT, and
+                    ``(B) which has an original yield to maturity which 
+                is greater than each of--
+                          ``(i) the sum determined under clauses (i) and 
+                      (ii) of section 163(i)(1)(B) with respect to such 
+                      debt or equity interest, and
+                          ``(ii) the yield to maturity to such entity on 
+                      such regular interest (determined as of the date 
+                      such entity acquired such interest),
+        there is hereby imposed on the pass-thru entity a tax (in 
+        addition to other taxes) equal to the product of the highest 
+        rate of tax specified in section 11(b)(1) and the income of the 
+        holder of such debt or equity interest which is properly 
+        attributable to such regular interest. For 
+        purposes <<NOTE: Regulations.>>  of the preceding sentence, the 
+        yield to maturity of any equity interest shall be determined 
+        under regulations prescribed by the Secretary.
+            ``(2) Exception.--Paragraph (1) shall not apply to 
+        arrangements not having as a principal purpose the avoidance of 
+        the purposes of this subsection.
+
+``SEC. 860L. DEFINITIONS AND OTHER SPECIAL RULES.
+
+    ``(a) FASIT.--
+            ``(1) In general.--For purposes of this title, the terms 
+        `financial asset securitization investment trust' and `FASIT' 
+        mean any entity--
+                    ``(A) for which an election to be treated as a FASIT 
+                applies for the taxable year,
+                    ``(B) all of the interests in which are regular 
+                interests or the ownership interest,
+                    ``(C) which has only one ownership interest and such 
+                ownership interest is held directly by an eligible 
+                corporation,
+                    ``(D) as of the close of the third month beginning 
+                after the day of its formation and at all times 
+                thereafter, substan
+
+[[Page 110 STAT. 1863]]
+
+                tially all of the assets of which (including assets 
+                treated as held by the entity under section 860I(b)(2)) 
+                consist of permitted assets, and
+                    ``(E) which is not described in section 851(a).
+        A rule similar to the rule of the last sentence of section 
+        860D(a) shall apply for purposes of this paragraph.
+            ``(2) Eligible corporation.--For purposes of paragraph 
+        (1)(C), the term `eligible corporation' means any domestic C 
+        corporation other than--
+                    ``(A) a corporation which is exempt from, or is not 
+                subject to, tax under this chapter,
+                    ``(B) an entity described in section 851(a) or 
+                856(a),
+                    ``(C) a REMIC, and
+                    ``(D) an organization to which part I of subchapter 
+                T applies.
+            ``(3) Election.--An entity (otherwise meeting the 
+        requirements of paragraph (1)) may elect to be treated as a 
+        FASIT. Except as provided in paragraph (5), such an election 
+        shall apply to the taxable year for which made and all 
+        subsequent taxable years unless revoked with the consent of the 
+        Secretary.
+            ``(4) Termination.--If any entity ceases to be a FASIT at 
+        any time during the taxable year, such entity shall not be 
+        treated as a FASIT after the date of such cessation.
+            ``(5) Inadvertent terminations, etc.--Rules similar to the 
+        rules of section 860D(b)(2)(B) shall apply to inadvertent 
+        failures to qualify or remain qualified as a FASIT.
+            ``(6) Permitted assets not treated as interest in fasit.--
+        Except as provided in regulations prescribed by the Secretary, 
+        any asset which is a permitted asset at the time acquired by a 
+        FASIT shall not be treated at any time as an interest in such 
+        FASIT.
+
+    ``(b) Interests in FASIT.--For purposes of this part--
+            ``(1) Regular interest.--
+                    ``(A) In general.--The term `regular interest' means 
+                any interest which is issued by a FASIT after the 
+                startup date with fixed terms and which is designated as 
+                a regular interest if--
+                          ``(i) such interest unconditionally entitles 
+                      the holder to receive a specified principal amount 
+                      (or other similar amount),
+                          ``(ii) interest payments (or other similar 
+                      amounts), if any, with respect to such interest 
+                      are determined based on a fixed rate, or, except 
+                      as otherwise provided by the Secretary, at a 
+                      variable rate permitted under section 
+                      860G(a)(1)(B)(i),
+                          ``(iii) such interest does not have a stated 
+                      maturity (including options to renew) greater than 
+                      30 years (or such longer period as may be 
+                      permitted by regulations),
+                          ``(iv) the issue price of such interest does 
+                      not exceed 125 percent of its stated principal 
+                      amount, and
+                          ``(v) the yield to maturity on such interest 
+                      is less than the sum determined under section 
+                      163(i)(1)(B) with respect to such interest.
+                An interest shall not fail to meet the requirements of 
+                clause (i) merely because the timing (but not the 
+                amount) of the principal payments (or other similar 
+                amounts) may
+
+[[Page 110 STAT. 1864]]
+
+                be contingent on the extent that payments on debt 
+                instruments held by the FASIT are made in advance of 
+                anticipated payments and on the amount of income from 
+                permitted assets.
+                    ``(B) High-yield interests.--
+                          ``(i) In general.--The term `regular interest' 
+                      includes any high-yield interest.
+                          ``(ii) High-yield interest.--The term `high-
+                      yield interest' means any interest which would be 
+                      described in subparagraph (A) but for--
+                                    ``(I) failing to meet the 
+                                requirements of one or more of clauses 
+                                (i), (iv), or (v) thereof, or
+                                    ``(II) failing to meet the 
+                                requirement of clause (ii) thereof but 
+                                only if interest payments (or other 
+                                similar amounts), if any, with respect 
+                                to such interest consist of a specified 
+                                portion of the interest payments on 
+                                permitted assets and such portion does 
+                                not vary during the period such interest 
+                                is outstanding.
+            ``(2) Ownership interest.--The term `ownership interest' 
+        means the interest issued by a FASIT after the startup day which 
+        is designated as an ownership interest and which is not a 
+        regular interest.
+
+    ``(c) Permitted Assets.--For purposes of this part--
+            ``(1) In general.--The term `permitted asset' means--
+                    ``(A) cash or cash equivalents,
+                    ``(B) any debt instrument (as defined in section 
+                1275(a)(1)) under which interest payments (or other 
+                similar amounts), if any, at or before maturity meet the 
+                requirements applicable under clause (i) or (ii) of 
+                section 860G(a)(1)(B),
+                    ``(C) foreclosure property,
+                    ``(D) any asset--
+                          ``(i) which is an interest rate or foreign 
+                      currency notional principal contract, letter of 
+                      credit, insurance, guarantee against payment 
+                      defaults, or other similar instrument permitted by 
+                      the Secretary, and
+                          ``(ii) which is reasonably required to 
+                      guarantee or hedge against the FASIT's risks 
+                      associated with being the obligor on interests 
+                      issued by the FASIT,
+                    ``(E) contract rights to acquire debt instruments 
+                described in subparagraph (B) or assets described in 
+                subparagraph (D),
+                    ``(F) any regular interest in another FASIT, and
+                    ``(G) any regular interest in a REMIC.
+            ``(2) Debt issued by holder of ownership interest not 
+        permitted asset.--The term `permitted asset' shall not include 
+        any debt instrument issued by the holder of the ownership 
+        interest in the FASIT or by any person related to such holder or 
+        any direct or indirect interest in such a debt instrument. The 
+        preceding sentence shall not apply to cash equivalents and to 
+        any other investment specified in regulations prescribed by the 
+        Secretary.
+            ``(3) Foreclosure property.--
+                    ``(A) In general.--The term `foreclosure property' 
+                means property--
+
+[[Page 110 STAT. 1865]]
+
+                          ``(i) which would be foreclosure property 
+                      under section 856(e) (determined without regard to 
+                      paragraph (5) thereof) if such property were real 
+                      property acquired by a real estate investment 
+                      trust, and
+                          ``(ii) which is acquired in connection with 
+                      the default or imminent default of a debt 
+                      instrument held by the FASIT unless the security 
+                      interest in such property was created for the 
+                      principal purpose of permitting the FASIT to 
+                      invest in such property.
+                Solely for purposes of subsection (a)(1), the 
+                determination of whether any property is foreclosure 
+                property shall be made without regard to section 
+                856(e)(4).
+                    ``(B) Authority to reduce grace period.--In the case 
+                of property other than real property and other than 
+                personal property incident to real property, the 
+                Secretary may by regulation reduce for purposes of 
+                subparagraph (A) the periods otherwise applicable under 
+                paragraphs (2) and (3) of section 856(e).
+
+    ``(d) Startup Day.--For purposes of this part--
+            ``(1) In general.--The term `startup day' means the date 
+        designated in the election under subsection (a)(3) as the 
+        startup day of the FASIT. Such day shall be the beginning of the 
+        first taxable year of the FASIT.
+            ``(2) Treatment of property held on startup day.--All 
+        property held (or treated as held under section 860I(c)(2)) by 
+        an entity as of the startup day shall be treated as contributed 
+        to such entity on such day by the holder of the ownership 
+        interest in such entity.
+
+    ``(e) Tax on Prohibited Transactions.--
+            ``(1) In general.--There is hereby imposed for each taxable 
+        year of a FASIT a tax equal to 100 percent of the net income 
+        derived from prohibited transactions. Such tax shall be paid by 
+        the holder of the ownership interest in the FASIT.
+            ``(2) Prohibited transactions.--For purposes of this part, 
+        the term `prohibited transaction' means--
+                    ``(A) the receipt of any income derived from any 
+                asset that is not a permitted asset,
+                    ``(B) except as provided in paragraph (3), the 
+                disposition of any permitted asset,
+                    ``(C) the receipt of any income derived from any 
+                loan originated by the FASIT, and
+                    ``(D) the receipt of any income representing a fee 
+                or other compensation for services (other than any fee 
+                received as compensation for a waiver, amendment, or 
+                consent under permitted assets (other than foreclosure 
+                property) held by the FASIT).
+            ``(3) Exception for income from certain dispositions.--
+                    ``(A) In general.--Paragraph (2)(B) shall not apply 
+                to a disposition which would not be a prohibited 
+                transaction (as defined in section 860F(a)(2)) by reason 
+                of--
+                          ``(i) clause (ii), (iii), or (iv) of section 
+                      860F(a)(2)(A), or
+                          ``(ii) section 860F(a)(5), if the FASIT were 
+                      treated as a REMIC and debt instruments described 
+                      in subsection (c)(1)(B) were treated as qualified 
+                      mortgages.
+
+[[Page 110 STAT. 1866]]
+
+                    ``(B) Substitution of debt instruments; reduction of 
+                over-collateralization.--Paragraph (2)(B) shall not 
+                apply to--
+                          ``(i) the substitution of a debt instrument 
+                      described in subsection (c)(1)(B) for another debt 
+                      instrument which is a permitted asset, or
+                          ``(ii) the distribution of a debt instrument 
+                      con-
+                      tributed by the holder of the ownership interest 
+                      to such holder in order to reduce over-
+                      collateralization of the FASIT,
+                but only if a principal purpose of acquiring the debt 
+                instrument which is disposed of was not the recognition 
+                of gain (or the reduction of a loss) as a result of an 
+                increase in the market value of the debt instrument 
+                after its acquisition by the FASIT.
+                    ``(C) Liquidation of class of regular interests.--
+                Paragraph (2)(B) shall not apply to the complete 
+                liquidation of any class of regular interests.
+            ``(4) Net income.--For purposes of this subsection, net 
+        income shall be determined in accordance with section 
+        860F(a)(3).
+
+    ``(f) Coordination With Other Provisions.--
+            ``(1) Wash sales rules.--Rules similar to the rules of 
+        section 860F(d) shall apply to the ownership interest in a 
+        FASIT.
+            ``(2) Section 475.--Except as provided by the Secretary by 
+        regulations, if any security which is sold or contributed to a 
+        FASIT by the holder of the ownership interest in such FASIT was 
+        required to be marked-to-market under section 475 by such 
+        holder, section 475 shall continue to apply to such security; 
+        except that in applying section 475 while such security is held 
+        by the FASIT, the fair market value of such security for 
+        purposes of section 475 shall not be less than its value under 
+        section 860I(d).
+
+    ``(g) Related Person.--For purposes of this part, a person 
+(hereinafter in this subsection referred to as the `related person') is 
+related to any person if--
+            ``(1) the related person bears a relationship to such person 
+        specified in section 267(b) or section 707(b)(1), or
+            ``(2) the related person and such person are engaged in 
+        trades or businesses under common control (within the meaning of 
+        subsections (a) and (b) of section 52).
+
+For purposes of paragraph (1), in applying section 267(b) or 707(b)(1), 
+`20 percent' shall be substituted for `50 percent'.
+    ``(h) Regulations.--The Secretary shall prescribe such regulations 
+as may be necessary or appropriate to carry out the purposes of this 
+part, including regulations to prevent the abuse of the purposes of this 
+part through transactions which are not primarily related to 
+securitization of debt instruments by a FASIT.''.
+    (b) Technical Amendments.--
+            (1) Paragraph (2) of section 26(b) is amended by striking 
+        ``and'' at the end of subparagraph (M), by striking the period 
+        at the end of subparagraph (N) and inserting ``, and'', and by 
+        adding at the end the following new subparagraph:
+                    ``(O) section 860K (relating to treatment of 
+                transfers of high-yield interests to disqualified 
+                holders).''.
+
+[[Page 110 STAT. 1867]]
+
+            (2) Paragraph (6) of section 56(g) is amended by striking 
+        ``or REMIC'' and inserting ``REMIC, or FASIT''.
+            (3) Clause (ii) of section 382(l)(4)(B) is amended by 
+        striking ``or a REMIC to which part IV of subchapter M applies'' 
+        and inserting ``a REMIC to which part IV of subchapter M 
+        applies, or a FASIT to which part V of subchapter M applies''.
+            (4) Paragraph (1) of section 582(c) is amended by inserting 
+        ``, and any regular interest in a FASIT,'' after ``REMIC''.
+            (5) Subparagraph (E) of section 856(c)(6) is amended by 
+        adding at the end the following new sentence: ``The principles 
+        of the preceding provisions of this subparagraph shall apply to 
+        regular interests in a FASIT.''.
+            (6) Paragraph (3) of section 860G(a) is amended by striking 
+        ``and'' at the end of subparagraph (B), by striking the period 
+        at the end of subparagraph (C) and inserting ``, and'', and by 
+        inserting after subparagraph (C) the following new subparagraph:
+                    ``(D) any regular interest in a FASIT which is 
+                transferred to, or purchased by, the REMIC as described 
+                in clauses (i) and (ii) of subparagraph (A) but only if 
+                95 percent or more of the value of the assets of such 
+                FASIT is at all times attributable to obligations 
+                described in subparagraph (A) (without regard to such 
+                clauses).''.
+            (7) Subparagraph (C) of section 1202(e)(4) is amended by 
+        striking ``or REMIC'' and inserting ``REMIC, or FASIT''.
+            (8) Clause (xi) of section 7701(a)(19)(C) is amended to read 
+        as follows:
+                          ``(xi) any regular or residual interest in a 
+                      REMIC, and any regular interest in a FASIT, but 
+                      only in the proportion which the assets of such 
+                      REMIC or FASIT consist of property described in 
+                      any of the preceding clauses of this subparagraph; 
+                      except that if 95 percent or more of the assets of 
+                      such REMIC or FASIT are assets described in 
+                      clauses (i) through (x), the entire interest in 
+                      the REMIC or FASIT shall qualify.''.
+            (9) Subparagraph (A) of section 7701(i)(2) is amended by 
+        inserting ``or a FASIT'' after ``a REMIC''.
+
+    (c) Clerical Amendment.--The table of parts for subchapter M of 
+chapter 1 is amended by adding at the end the following new item:
+                ``Part V. Financial asset securitization investment 
+                                trusts.''.
+
+    (d) Effective <<NOTE: 26 USC 26 note.>>  Date.--The amendments made 
+by this section shall take effect on September 1, 1997.
+
+    (e) Treatment <<NOTE: 26 USC 860I note.>>  of Existing 
+Securitization Entities.--
+            (1) In general.--In the case of the holder of the ownership 
+        interest in a pre-effective date FASIT--
+                    (A) gain shall not be recognized under section 
+                860L(d)(2) of the Internal Revenue Code of 1986 on 
+                property deemed contributed to the FASIT, and
+                    (B) gain shall not be recognized under section 860I 
+                of such Code on property contributed to such FASIT,
+        until such property (or portion thereof) ceases to be properly 
+        allocable to a pre-FASIT interest.
+            (2) Allocation of property to pre-fasit interest.--For 
+        purposes of paragraph (1), property shall be allocated to a pre-
+        FASIT interest in such manner as the Secretary of the Treasury 
+        may prescribe, except that all property in a FASIT
+
+[[Page 110 STAT. 1868]]
+
+        shall be treated as properly allocable to pre-FASIT interests if 
+        the fair market value of all such property does not exceed 107 
+        percent of the aggregate principal amount of all outstanding 
+        pre-FASIT interests.
+            (3) Definitions.--For purposes of this subsection--
+                    (A) Pre-effective date fasit.--The term ``pre-
+                effective date FASIT'' means any FASIT if the entity 
+                (with respect to which the election under section 
+                860L(a)(3) of such Code was made) is in existence on 
+                August 31, 1997.
+                    (B) Pre-fasit interest.--The term ``pre-FASIT 
+                interest'' means any interest in the entity referred to 
+                in subparagraph (A) which was issued before the startup 
+                day (other than any interest held by the holder of the 
+                ownership interest in the FASIT).
+
+                    Subtitle G--Technical Corrections
+
+SEC. 1701. COORDINATION WITH OTHER SUBTITLES.
+
+    For purposes of applying the amendments made by any subtitle of this 
+title other than this subtitle, the provisions of this subtitle shall be 
+treated as having been enacted immediately before the provisions of such 
+other subtitles.
+SEC. 1702. AMENDMENTS <<NOTE: 26 USC 1 note.>>  RELATED TO REVENUE 
+                          RECONCILIATION ACT OF 1990.
+
+    (a) Amendments Related to Subtitle A.--
+            (1) Subparagraph (B) of section 59(j)(3) is amended by 
+        striking ``section 1(i)(3)(B)'' and inserting ``section 
+        1(g)(3)(B)''.
+            (2) Clause (i) of section 151(d)(3)(C) is amended by 
+        striking ``joint of a return'' and inserting ``joint return''.
+
+    (b) Amendments Related to Subtitle B.--
+            (1) Paragraph (1) of section 11212(e) of the Revenue 
+        Reconciliation Act of 1990 <<NOTE: 26 USC 6724.>>  is amended by 
+        striking ``Paragraph (1) of section 6724(d)'' and inserting 
+        ``Subparagraph (B) of section 6724(d)(1)''.
+            (2)(A) Subparagraph (B) of section 4093(c)(2), as in effect 
+        before the amendments made by the Revenue Reconciliation Act of 
+        1993, is amended by inserting before the period ``unless such 
+        fuel is sold for exclusive use by a State or any political 
+        subdivision thereof''.
+            (B) Paragraph (4) of section 6427(l), as in effect before 
+        the amendments made by the Revenue Reconciliation Act of 1993, 
+        is amended by inserting before the period ``unless such fuel was 
+        used by a State or any political subdivision thereof''.
+            (3) Paragraph (1) of section 6416(b) is amended by striking 
+        ``chapter 32 or by section 4051'' and inserting ``chapter 31 or 
+        32''.
+            (4) Section 7012 is amended--
+                    (A) by striking ``production or importation of 
+                gasoline'' in paragraph (3) and inserting ``taxes on 
+                gasoline and diesel fuel'', and
+                    (B) by striking paragraph (4) and redesignating 
+                paragraphs (5) and (6) as paragraphs (4) and (5), 
+                respectively.
+            (5) Subsection (c) of section 5041 is amended by striking 
+        paragraph (6) and by inserting the following new paragraphs:
+            ``(6) Credit for transferee in bond.--If--
+
+[[Page 110 STAT. 1869]]
+
+                    ``(A) wine produced by any person would be eligible 
+                for any credit under paragraph (1) if removed by such 
+                person during the calendar year,
+                    ``(B) wine produced by such person is removed during 
+                such calendar year by any other person (hereafter in 
+                this paragraph referred to as the `transferee') to whom 
+                such wine was transferred in bond and who is liable for 
+                the tax imposed by this section with respect to such 
+                wine, and
+                    ``(C) such producer holds title to such wine at the 
+                time of its removal and provides to the transferee such 
+                information as is necessary to properly determine the 
+                transferee's credit under this paragraph,
+        then, the transferee (and not the producer) shall be allowed the 
+        credit under paragraph (1) which would be allowed to the 
+        producer if the wine removed by the transferee had been removed 
+        by the producer on that date.
+            ``(7) Regulations.--The Secretary may prescribe such 
+        regulations as may be necessary to carry out the purposes of 
+        this subsection, including regulations--
+                    ``(A) to prevent the credit provided in this 
+                subsection from benefiting any person who produces more 
+                than 250,000 wine gallons of wine during a calendar 
+                year, and
+                    ``(B) to assure proper reduction of such credit for 
+                persons producing more than 150,000 wine gallons of wine 
+                during a calendar year.''.
+            (6) Paragraph (3) of section 5061(b) is amended to read as 
+        follows:
+            ``(3) section 5041(f),''.
+            (7) Section 5354 is amended by inserting ``(taking into 
+        account the appropriate amount of credit with respect to such 
+        wine under section 5041(c))'' after ``any one time''.
+
+    (c) Amendments Related to Subtitle C.--
+            (1) Paragraph (4) of section 56(g) is amended by 
+        redesignating subparagraphs (I) and (J) as subparagraphs (H) and 
+        (I), respectively.
+            (2) Subparagraph (B) of section 6724(d)(1) is amended--
+                    (A) by striking ``or'' at the end of clause (xii), 
+                and
+                    (B) by striking the period at the end of clause 
+                (xiii) and inserting ``, or''.
+            (3) Subsection (g) of section 6302 is amended by in-
+        serting ``, 22,'' after ``chapters 21''.
+            (4) The earnings <<NOTE: 26 USC 832 note.>>  and profits of 
+        any insurance company to which section 11305(c)(3) of the 
+        Revenue Reconciliation Act of 1990 applies shall be determined 
+        without regard to any deduction allowed under such section; 
+        except that, for pur-
+        poses of applying sections 56 and 902, and subpart F of part III 
+        of subchapter N of chapter 1 of the Internal Revenue Code of 
+        1986, such deduction shall be taken into account.
+            (5) Subparagraph (D) of section 6038A(e)(4) is amended--
+                    (A) by striking ``any transaction to which the 
+                summons relates'' and inserting ``any affected taxable 
+                year'', and
+                    (B) by adding at the end thereof the following new 
+                sentence: ``For purposes of this subparagraph, the term 
+                `affected taxable year' means any taxable year if the 
+                determination of the amount of tax imposed for such 
+                taxable
+
+[[Page 110 STAT. 1870]]
+
+                year is affected by the treatment of the transaction to 
+                which the summons relates.''.
+            (6) Subparagraph (A) of section 6621(c)(2) is amended by 
+        adding at the end thereof the following new flush sentence:
+                ``The preceding sentence shall be applied without regard 
+                to any such letter or notice which is withdrawn by the 
+                Secretary.''.
+            (7) Clause (i) of section 6621(c)(2)(B) is amended by 
+        striking ``this subtitle'' and inserting ``this title''.
+
+    (d) Amendments Related to Subtitle D.--
+            (1) Notwithstanding <<NOTE: 26 USC 41 note.>>  section 
+        11402(c) of the Revenue 
+        Reconciliation Act of 1990, the amendment made by section 
+        11402(b)(1) of such Act shall apply to taxable years ending 
+        after December 31, 1989.
+            (2) Clause (ii) of section 143(m)(4)(C) is amended--
+                    (A) by striking ``any month of the 10-year period'' 
+                and inserting ``any year of the 4-year period'',
+                    (B) by striking ``succeeding months'' and inserting 
+                ``succeeding years'', and
+                    (C) by striking ``over the remainder of such period 
+                (or, if lesser, 5 years)'' and inserting ``to zero over 
+                the succeeding 5 years''.
+
+    (e) Amendments Related to Subtitle E.--
+            (1)(A) Clause (ii) of section 56(d)(1)(B) is amended to read 
+        as follows:
+                          ``(ii) appropriate adjustments in the 
+                      application of section 172(b)(2) shall be made to 
+                      take into account the limitation of subparagraph 
+                      (A).''.
+            (B) For purposes <<NOTE: 26 USC 56 note.>>  of applying 
+        sections 56(g)(1) and 56(g)(3) of the Internal Revenue Code of 
+        1986 with respect to taxable years beginning in 1991 and 1992, 
+        the reference in such sections to the alternative tax net 
+        operating loss deduction shall be treated as including a 
+        reference to the deduction under section 56(h) of such Code as 
+        in effect before the amendments made by section 1915 of the 
+        Energy Policy Act of 1992.
+            (2) Clause (i) of section 613A(c)(3)(A) is amended by 
+        striking ``the table contained in''.
+            (3) Section 6501 is amended--
+                    (A) by striking subsection (m) (relating to 
+                deficiency attributable to election under section 44B) 
+                and by redesignating subsections (n) and (o) as 
+                subsections (m) and (n), respectively, and
+                    (B) by striking ``section 40(f) or 51(j)'' in 
+                subsection (m) (as redesignated by subparagraph (A)) and 
+                inserting ``section 40(f), 43, or 51(j)''.
+            (4) Subparagraph (C) of section 38(c)(2) (as in effect on 
+        the day before the date of the enactment of the Revenue 
+        Reconciliation Act of 1990) is amended by inserting before the 
+        period at the end of the first sentence the following: ``and 
+        without regard to the deduction under section 56(h)''.
+            (5) The amendment <<NOTE: 26 USC 53 note.>>  made by section 
+        1913(b)(2)(C)(i) of the Energy Policy Act of 1992 shall apply to 
+        taxable years beginning after December 31, 1990.
+
+    (f) Amendments Related to Subtitle F.--
+            (1)(A) Section 2701(a)(3) is amended by adding at the end 
+        thereof the following new subparagraph:
+
+[[Page 110 STAT. 1871]]
+
+                    ``(C) Valuation of qualified payments where no 
+                liquidation, etc. rights.--In the case of an applicable 
+                retained interest which is described in subparagraph 
+                (B)(i) but not subparagraph (B)(ii), the value of the 
+                distribution right shall be determined without regard to 
+                this section.''.
+            (B) Section 2701(a)(3)(B) is amended by inserting 
+        ``certain'' before ``qualified'' in the heading thereof.
+            (C) Sections 2701 (d)(1) and (d)(4) are each amended by 
+        striking ``subsection (a)(3)(B)'' and inserting ``subsection 
+        (a)(3) (B) or (C)''.
+            (2) Clause (i) of section 2701(a)(4)(B) is amended by 
+        inserting ``(or, to the extent provided in regulations, the 
+        rights as to either income or capital)'' after ``income and 
+        capital''.
+            (3)(A) Section 2701(b)(2) is amended by adding at the end 
+        thereof the following new subparagraph:
+                    ``(C) Applicable family member.--For purposes of 
+                this subsection, the term `applicable family member' 
+                includes any lineal descendant of any parent of the 
+                transferor or the transferor's spouse.''.
+            (B) Section 2701(e)(3) is amended--
+                    (i) by striking subparagraph (B), and
+                    (ii) by striking so much of paragraph (3) as 
+                precedes ``shall be treated as holding'' and inserting:
+            ``(3) Attribution of indirect holdings and transfers.--An 
+        individual''.
+            (C) Section 2704(c)(3) is amended by striking ``section 
+        2701(e)(3)(A)'' and inserting ``section 2701(e)(3)''.
+            (4) Clause (i) of section 2701(c)(1)(B) is amended to read 
+        as follows:
+                          ``(i) a right to distributions with respect to 
+
+                      any interest which is junior to the rights of the 
+                      transferred interest,''.
+            (5)(A) Clause (i) of section 2701(c)(3)(C) is amended to 
+        read as follows:
+                          ``(i) In general.--Payments under any interest 
+                      held by a transferor which (without regard to this 
+                      subparagraph) are qualified payments shall be 
+                      treated as qualified payments unless the 
+                      transferor elects not to treat such payments as 
+                      qualified payments. Payments described in the 
+                      preceding sentence which are held by an applicable 
+                      family member shall be treated as qualified 
+                      payments only if such member elects to treat such 
+                      payments as qualified payments.''.
+            (B) The first sentence of section 2701(c)(3)(C)(ii) is 
+        amended to read as follows: ``A transferor or applicable family 
+        member holding any distribution right which (without regard to 
+        this subparagraph) is not a qualified payment may elect to treat 
+        such right as a qualified payment, to be paid in the amounts and 
+        at the times specified in such election.''.
+            (C) The time <<NOTE: 26 USC 2701 note.>>  for making an 
+        election under the second sentence of section 2701(c)(3)(C)(i) 
+        of the Internal Revenue Code of 1986 (as amended by subparagraph 
+        (A)) shall not expire before the due date (including extensions) 
+        for filing the transferor's return of the tax imposed by section 
+        2501 of such Code for the first calendar year ending after the 
+        date of enactment.
+            (6) Section 2701(d)(3)(A)(iii) is amended by striking ``the 
+        period ending on the date of''.
+
+[[Page 110 STAT. 1872]]
+
+            (7) Subclause (I) of section 2701(d)(3)(B)(ii) is amended by 
+        inserting ``or the exclusion under section 2503(b),'' after 
+        ``section 2523,''.
+            (8) Section 2701(e)(5) is amended--
+                    (A) by striking ``such contribution to capital or 
+                such redemption, recapitalization, or other change'' in 
+                subparagraph (A) and inserting ``such transaction'', and
+                    (B) by striking ``the transfer'' in subparagraph (B) 
+                and inserting ``such transaction''.
+            (9) Section 2701(d)(4) is amended by adding at the end 
+        thereof the following new subparagraph:
+                    ``(C) Transfer to transferors.--In the case of a 
+                taxable event described in paragraph (3)(A)(ii) 
+                involving a transfer of an applicable retained interest 
+                from an applicable family member to a transferor, this 
+                subsection shall continue to apply to the transferor 
+                during any period the transferor holds such interest.''.
+            (10) Section 2701(e)(6) is amended by inserting ``or to 
+        reflect the application of subsection (d)'' before the period at 
+        the end thereof.
+            (11)(A) Section 2702(a)(3)(A) is amended--
+                    (i) by striking ``to the extent'' and inserting 
+                ``if'' in clause (i),
+                    (ii) by striking ``or'' at the end of clause (i),
+                    (iii) by striking the period at the end of clause 
+                (ii) and inserting ``, or'', and
+                    (iv) by adding at the end thereof the following new 
+                clause:
+                          ``(iii) to the extent that regulations provide 
+                      that such transfer is not inconsistent with the 
+                      purposes of this section.''.
+            (B)(i) Section 2702(a)(3) is amended by striking 
+        ``incomplete transfer'' each place it appears and inserting 
+        ``incomplete gift''.
+            (ii) The heading for section 2702(a)(3)(B) is amended by 
+        striking ``Incomplete transfer'' and inserting ``Incomplete 
+        gift''.
+
+    (g) Amendments Related to Subtitle G.--
+            (1)(A) Subsection (a) of section 1248 is amended--
+                    (i) by striking ``, or if a United States person 
+                receives a distribution from a foreign corporation 
+                which, under section 302 or 331, is treated as an 
+                exchange of stock'' in paragraph (1), and
+                    (ii) by adding at the end thereof the following new 
+                sentence: ``For purposes of this section, a United 
+                States person shall be treated as having sold or 
+                exchanged any stock if, under any provision of this 
+                subtitle, such person is treated as realizing gain from 
+                the sale or exchange of such stock.''.
+            (B) Paragraph (1) of section 1248(e) is amended by 
+        striking ``, or receives a distribution from a domestic 
+        corporation which, under section 302 or 331, is treated as an 
+        exchange of stock''.
+            (C) Subparagraph (B) of section 1248(f)(1) is amended by 
+        striking ``or 361(c)(1)'' and inserting ``355(c)(1), or 
+        361(c)(1)''.
+            (D) Paragraph (1) of section 1248(i) is amended to read as 
+        follows:
+
+[[Page 110 STAT. 1873]]
+
+            ``(1) In general.--If any shareholder of a 10-percent 
+        corporate shareholder of a foreign corporation exchanges stock 
+        of the 10-percent corporate shareholder for stock of the foreign 
+        corporation, such 10-percent corporate shareholder shall 
+        recognize gain in the same manner as if the stock of the foreign 
+        corporation received in such exchange had been--
+                    ``(A) issued to the 10-percent corporate share-
+                holder, and
+                    ``(B) then distributed by the 10-percent corporate 
+                shareholder to such shareholder in redemption or 
+                liquidation (whichever is appropriate).
+        The amount of gain recognized by such 10-percent corporate 
+        shareholder under the preceding sentence shall not exceed the 
+        amount treated as a dividend under this section.''.
+            (2) Section 897 is amended by striking subsection (f).
+            (3) Paragraph (13) of section 4975(d) is amended by striking 
+        ``section 408(b)'' and inserting ``section 408(b)(12)''.
+            (4) Clause (iii) of section 56(g)(4)(D) is amended by 
+        inserting ``, but only with respect to taxable years beginning 
+        after December 31, 1989'' before the period at the end thereof.
+            (5)(A) Paragraph <<NOTE: 26 USC 42 note.>>  (11) of section 
+        11701(a) of the Revenue Reconciliation Act of 1990 (and the 
+        amendment made by such paragraph) are hereby repealed, and 
+        section 7108(r)(2) of the Revenue Reconciliation Act of 1989 
+        shall be applied as if such paragraph (and amendment) had never 
+        been enacted.
+            (B) Subparagraph (A) shall not apply to any building if the 
+        owner of such building establishes to the satisfaction of the 
+        Secretary of the Treasury or his delegate that such owner 
+        reasonably relied on the amendment made by such paragraph (11).
+
+    (h) Amendments Related to Subtitle H.--
+            (1)(A) Clause (vi) of section 168(e)(3)(B) is amended by 
+        striking ``or'' at the end of subclause (I), by striking the 
+        period at the end of subclause (II) and inserting ``, or'', and 
+        by adding at the end thereof the following new subclause:
+                                    ``(III) is described in section 
+                                48(l)(3)(A)(ix) (as in effect on the day 
+                                before the date of the enactment of the 
+                                Revenue Reconciliation Act of 1990).''.
+            (B) Subparagraph (B) of section 168(e)(3) (relating to 
+        5-year property) is amended by adding at the end the following 
+        flush sentence:
+                ``Nothing in any provision of law shall be construed to 
+                treat property as not being described in clause (vi)(I) 
+                (or the corresponding provisions of prior law) by reason 
+                of being public utility property (within the meaning of 
+                section 48(a)(3)).''.
+            (C) Subparagraph (K) of section 168(g)(4) is amended by 
+        striking ``section 48(a)(3)(A)(iii)'' and inserting ``section 
+        48(l)(3)(A)(ix) (as in effect on the day before the date of the 
+        enactment of the Revenue Reconciliation Act of 1990)''.
+            (2) Clause (ii) of section 172(b)(1)(E) is amended by 
+        striking ``subsection (m)'' and inserting ``subsection (h)''.
+            (3) Sections 805(a)(4)(E), 832(b)(5)(C)(ii)(II), and 
+        832(b)(5)(D)(ii)(II) are each amended by striking ``243(b)(5)'' 
+        and inserting ``243(b)(2)''.
+            (4) Subparagraph (A) of section 243(b)(3) is amended by 
+        inserting ``of'' after ``In the case''.
+
+[[Page 110 STAT. 1874]]
+
+            (5) The subsection heading for subsection (a) of section 
+        280F is amended by striking ``Investment Tax Credit and''.
+            (6) Clause (i) of section 1504(c)(2)(B) is amended by 
+        inserting ``section'' before ``243(b)(2)''.
+            (7) Paragraph (3) of section 341(f) is amended by striking 
+        ``351, 361, 371(a), or 374(a)'' and inserting ``351, or 361''.
+            (8) Paragraph (2) of section 243(b) is amended to read as 
+        follows:
+            ``(2) Affiliated group.--For purposes of this subsection:
+                    ``(A) In general.--The term `affiliated group' has 
+                the meaning given such term by section 1504(a), except 
+                that for such purposes sections 1504(b)(2), 1504(b)(4), 
+                and 1504(c) shall not apply.
+                    ``(B) Group must be consistent in foreign tax 
+                treatment.--The requirements of paragraph (1)(A) shall 
+                not be treated as being met with respect to any dividend 
+                received by a corporation if, for any taxable year which 
+                includes the day on which such dividend is received--
+                          ``(i) 1 or more members of the affiliated 
+                      group referred to in paragraph (1)(A) choose to 
+                      any extent to take the benefits of section 901, 
+                      and
+                          ``(ii) 1 or more other members of such group 
+                      claim to any extent a deduction for taxes 
+                      otherwise creditable under section 901.''.
+            (9) The amendment <<NOTE: 26 USC 861.>>  made by section 
+        11813(b)(17) of the Revenue Reconciliation Act of 1990 shall be 
+        applied as if the material stricken by such amendment included 
+        the closing parenthesis after ``section 48(a)(5)''.
+            (10) Paragraph (1) of section 179(d) is amended by striking 
+        ``in a trade or business'' and inserting ``a trade or 
+        business''.
+            (11) Subparagraph (E) of section 50(a)(2) is amended by 
+        striking ``section 48(a)(5)(A)'' and inserting ``section 
+        48(a)(5)''.
+            (12) The amendment <<NOTE: 26 USC 56.>>  made by section 
+        11801(c)(9)(G)(ii) of the Revenue Reconciliation Act of 1990 
+        shall be applied as if it struck ``Section 422A(c)(2)'' and 
+        inserted ``Section 422(c)(2)''.
+            (13) Subparagraph (B) of section 424(c)(3) is amended by 
+        striking ``a qualified stock option, an incentive stock option, 
+        an option granted under an employee stock purchase plan, or a 
+        restricted stock option'' and inserting ``an incentive stock 
+        option or an option granted under an employee stock purchase 
+        plan''.
+            (14) Subparagraph (E) of section 1367(a)(2) is amended by 
+        striking ``section 613A(c)(13)(B)'' and inserting ``section 
+        613A(c)(11)(B)''.
+            (15) Subparagraph (B) of section 460(e)(6) is amended by 
+        striking ``section 167(k)'' and inserting ``section 
+        168(e)(2)(A)(ii)''.
+            (16) Subparagraph (C) of section 172(h)(4) is amended by 
+        striking ``subsection (b)(1)(M)'' and inserting ``subsection 
+        (b)(1)(E)''.
+            (17) Section 6503 is amended--
+                    (A) by redesignating the subsection relating to 
+                extension in case of certain summonses as subsection 
+                (j), and
+                    (B) by redesignating the subsection relating to 
+                cross references as subsection (k).
+            (18) Paragraph (4) of section 1250(e) is hereby repealed.
+            (19) Paragraph (1) of section 179(d) is amended by adding at 
+        the end the following new sentence: ``Such term shall not
+
+[[Page 110 STAT. 1875]]
+
+        include any property described in section 50(b) and shall not 
+        include air conditioning or heating units.''.
+
+    ``(i) Effective <<NOTE: 26 USC 38 note.>>  Date.--Except as 
+otherwise expressly provided, any amendment made by this section shall 
+take effect as if included in the provision of the Revenue 
+Reconciliation Act of 1990 to which such amendment relates.''.
+SEC. 1703. AMENDMENTS RELATED TO REVENUE RECONCILIATION ACT OF 
+                          1993.
+
+    (a) Amendment Related to Section 13114.--Paragraph (2) of section 
+1044(c) <<NOTE: 26 USC 1044.>>  is amended to read as follows:
+            ``(2) Purchase.--The taxpayer shall be considered to have 
+        purchased any property if, but for subsection (d), the 
+        unadjusted basis of such property would be its cost within the 
+        meaning of section 1012.''.
+
+    (b) Amendments Related to Section 13142.--
+            (1) Subparagraph (B) of section 13142(b)(6) of the Revenue 
+        Reconciliation Act of 1993 <<NOTE: 26 USC 42 note.>>  is amended 
+        to read as follows:
+                    ``(B) Full-time students, waiver authority, and 
+                prohibited discrimination.--The amendments made by 
+                paragraphs (2), (3), and (4) shall take effect on the 
+                date of the enactment of this Act.''.
+            (2) Subparagraph (C) of section 13142(b)(6) of such Act is 
+        amended by striking ``paragraph (2)'' and inserting ``paragraph 
+        (5)''.
+
+    (c) Amendment Related to Section 13161.--
+            (1) In general.--Subsection (e) of <<NOTE: 26 USC 4001.>>  
+        section 4001 (relating to inflation adjustment) is amended to 
+        read as follows:
+
+    ``(e) Inflation Adjustment.--
+            ``(1) In general.--The $30,000 amount in subsection (a) and 
+        section 4003(a) shall be increased by an amount equal to--
+                    ``(A) $30,000, multiplied by
+                    ``(B) the cost-of-living adjustment under section 
+                1(f)(3) for the calendar year in which the vehicle is 
+                sold, determined by substituting `calendar year 1990' 
+                for `calendar year 1992' in subparagraph (B) thereof.
+            ``(2) Rounding.--If any amount as adjusted under paragraph 
+        (1) is not a multiple of $2,000, such amount shall be rounded to 
+        the next lowest multiple of $2,000.''.
+            (2) Effective <<NOTE: 26 USC 4001 note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect on the date of 
+        the enactment of this Act.
+
+    (d) Amendment Related to Section 13201.--Clause (ii) of section 
+135(b)(2)(B) is <<NOTE: 26 USC 135.>>  amended by inserting before the 
+period at the end thereof the following: ``, determined by substituting 
+`calendar year 1989' for `calendar year 1992' in subparagraph (B) 
+thereof''.
+
+    (e) Amendments Related to Section 13203.--Subsection (a) of section 
+59 <<NOTE: 26 USC 59.>>  is amended--
+            (1) by striking ``the amount determined under section 
+        55(b)(1)(A)'' in paragraph (1)(A) and (2)(A)(i) and inserting 
+        ``the pre-credit tentative minimum tax'',
+            (2) by striking ``specified in section 55(b)(1)(A)'' in 
+        paragraph (1)(C) and inserting ``specified in subparagraph 
+        (A)(i) or (B)(i) of section 55(b)(1) (whichever applies)'',
+
+[[Page 110 STAT. 1876]]
+
+            (3) by striking ``which would be determined under section 
+        55(b)(1)(A)'' in paragraph (2)(A)(ii) and inserting ``which 
+        would be the pre-credit tentative minimum tax'', and
+            (4) by adding at the end thereof the following new 
+        paragraph:
+            ``(3) Pre-credit tentative minimum tax.--For purposes of 
+        this subsection, the term `pre-credit tentative minimum tax' 
+        means--
+                    ``(A) in the case of a taxpayer other than a 
+                corporation, the amount determined under the first 
+                sentence of section 55(b)(1)(A)(i), or
+                    ``(B) in the case of a corporation, the amount 
+                determined under section 55(b)(1)(B)(i).''.
+
+    (f) Amendment Related to Section 13221.--Sections 1201(a) and 
+1561(a) are each amended by striking ``last sentence'' each place it 
+appears and inserting ``last 2 sentences''.
+    (g) Amendments Related to Section 13222.--
+            (1) Subparagraph (B) of section 6033(e)(1) is amended by 
+        adding at the end thereof the following new clause:
+                          ``(iii) Coordination with section 527(f).--
+                      This subsection shall not apply to any amount on 
+                      which tax is imposed by reason of section 
+                      527(f).''.
+            (2) Clause (i) of section 6033(e)(1)(B) is amended by 
+        striking ``this subtitle'' and inserting ``section 501''.
+
+    (h) Amendment Related to Section 13225.--Paragraph (3) of section 
+6655(g) is amended by striking all that follows `` `3rd month' '' in the 
+sentence following subparagraph (C) and inserting ``, subsection 
+(e)(2)(A) shall be applied by substituting `2 months' for `3 months' in 
+clause (i)(I), the election under clause (i) of subsection (e)(2)(C) may 
+be made separately for each installment, and clause (ii) of subsection 
+(e)(2)(C) shall not apply.''.
+    (i) Amendments Related to Section 13231.--
+            (1) Subparagraph (G) of section 904(d)(3) is amended by 
+        striking ``section 951(a)(1)(B)'' and inserting ``subparagraph 
+        (B) or (C) of section 951(a)(1)''.
+            (2) Paragraph (1) of section 956A(b) is amended to read as 
+        follows:
+            ``(1) the amount (not including a deficit) referred to in 
+        section 316(a)(1) to the extent such amount was accumulated in 
+        prior taxable years beginning after September 30, 1993, and''.
+            (3) Subsection (f) of section 956A is amended by inserting 
+        before the period at the end thereof: ``and regulations 
+        coordinating the provisions of subsections (c)(3)(A) and (d)''.
+            (4) Subsection (b) of section 958 is amended by striking 
+        ``956(b)(2)'' each place it appears and inserting ``956(c)(2)''.
+            (5)(A) Subparagraph (A) of section 1297(d)(2) is amended by 
+        striking ``The adjusted basis of any asset'' and inserting ``The 
+        amount taken into account under section 1296(a)(2) with respect 
+        to any asset''.
+            (B) The paragraph heading of paragraph (2) of section 
+        1297(d) is amended to read as follows:
+            ``(2) Amount taken into account.--''.
+            (6) Subsection (e) of section 1297 is amended by inserting 
+        ``For purposes of this part--'' after the subsection heading.
+
+    (j) Amendment Related to Section 13241.--Subparagraph (B) of section 
+40(e)(1) is amended to read as follows:
+
+[[Page 110 STAT. 1877]]
+
+                    ``(B) for any period before January 1, 2001, during 
+                which the rates of tax under section 4081(a)(2)(A) are 
+                4.3 cents per gallon.''.
+
+    (k) Amendment Related to Section 13242.--Paragraph (4) of section 
+6427(f) is amended by striking ``1995'' and inserting ``1999''.
+    (l) Amendment Related to Section 13261.--Clause (iii) of section 
+13261(g)(2)(A) of the Revenue Reconciliation <<NOTE: 26 USC 197 note.>>  
+Act of 1993 is amended by striking ``by the taxpayer'' and inserting 
+``by the taxpayer or a related person''.
+
+    (m) Amendment Related to Section 13301.--Subparagraph (B) of section 
+1397B(d)(5) is amended by striking ``preceding''.
+    (n) Clerical Amendments.--
+            (1) Subsection (d) of section 39 is amended--
+                    (A) by striking ``45'' in the heading of paragraph 
+                (5) and inserting ``45A'', and
+                    (B) by striking ``45'' in the heading of paragraph 
+                (6) and inserting ``45B''.
+            (2) Subparagraph (A) of section 108(d)(9) is amended by 
+        striking ``paragraph (3)(B)'' and inserting ``paragraph 
+        (3)(C)''.
+            (3) Subparagraph (C) of section 143(d)(2) is amended by 
+        striking the period at the end thereof and inserting a comma.
+            (4) Clause (ii) of section 163(j)(6)(E) is amended by 
+        striking ``which is a'' and inserting ``which is''.
+            (5) Subparagraph (A) of section 1017(b)(4) is amended by 
+        striking ``subsection (b)(2)(D)'' and inserting ``subsection 
+        (b)(2)(E)''.
+            (6) So much of section 1245(a)(3) as precedes subparagraph 
+        (A) thereof is amended to read as follows:
+            ``(3) Section 1245 property.--For purposes of this section, 
+        the term `section 1245 property' means any property which is or 
+        has been property of a character subject to the allowance for 
+        depreciation provided in section 167 and is either--''.
+            (7) Paragraph (2) of section 1394(e) is amended--
+                    (A) by striking ``(i)'' and inserting ``(A)'', and
+                    (B) by striking ``(ii)'' and inserting ``(B)''.
+            (8) Subsection (m) of section 6501 (as redesignated by 
+        section 1602) is amended by striking ``or 51(j)'' and inserting 
+        ``45B, or 51(j)''.
+            (9)(A) The section 6714 added by section 13242(b)(1) of the 
+        Revenue Reconciliation Act of 1993 is hereby redesignated as 
+        section 6715.
+            (B) The table of sections for part I of subchapter B of 
+        chapter 68 is amended by striking ``6714'' in the item added by 
+        such section 13242(b)(2) of such Act and inserting ``6715''.
+            (10) Paragraph (2) of section 9502(b) is amended by 
+        inserting ``and before'' after ``1982,''.
+            (11) Subsection (a)(3) of section 13206 of the Revenue 
+        Reconciliation Act of 1993 is <<NOTE: 26 USC 1258 note.>>  
+        amended by striking ``this section'' and inserting ``this 
+        subsection''.
+            (12) Paragraph (1) of section 13215(c) of the Revenue 
+        Reconciliation Act of 1993 is <<NOTE: 42 USC 401 note.>>  
+        amended by striking ``Public Law 92-21'' and inserting ``Public 
+        Law 98-21''.
+            (13) Paragraph (2) of section 13311(e) of the Revenue 
+        Reconciliation Act of 1993 is <<NOTE: 26 USC 38 note.>>  amended 
+        by striking ``section 1393(a)(3)'' and inserting ``section 
+        1393(a)(2)''.
+
+[[Page 110 STAT. 1878]]
+
+            (14) Subparagraph (B) of section 117(d)(2) is amended by 
+        striking ``section 132(f)'' and inserting ``section 132(h)''.
+
+    (o) Effective <<NOTE: 26 USC 39 note.>>  Date.--Any amendment made 
+by this section shall take effect as if included in the provision of the 
+Revenue Reconciliation Act of 1993 to which such amendment relates.
+
+SEC. 1704. MISCELLANEOUS PROVISIONS.
+
+    (a) Application <<NOTE: 26 USC 401, 420, 4980.>>  of Amendments Made 
+by Title XII of Omnibus Budget Reconciliation Act of 1990.--Except as 
+otherwise expressly provided, whenever in title XII of the Omnibus 
+Budget Reconciliation Act of 1990 an amendment or repeal is expressed in 
+terms of an amendment to, or repeal of, a section or other provision, 
+the reference shall be considered to be made to a section or other 
+provision of the Internal Revenue Code of 1986.
+
+    (b) Treatment of Certain Amounts Under Hedge Bond Rules.--
+            (1) In general.--Clause (iii) of section 149(g)(3)(B) is 
+        amended to read as follows:
+                          ``(iii) Amounts held pending reinvestment or 
+                      redemption.--Amounts held for not more than 30 
+                      days pending reinvestment or bond redemption shall 
+                      be treated as invested in bonds described in 
+                      clause (i).''.
+            (2) Effective <<NOTE: 26 USC 149 note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect as if included 
+        in the amendments made by section 7651 of the Omnibus Budget 
+        Reconciliation Act of 1989.
+
+    (c) Treatment of Certain Distributions Under Section 1445.--
+            (1) In general.--Paragraph (3) of section 1445(e) is 
+        amended by adding at the end thereof the following new sentence: 
+        ``Rules similar to the rules of the preceding provisions of this 
+        paragraph shall apply in the case of any distribution to which 
+        section 301 applies and which is not made out of the earnings 
+        and profits of such a domestic corporation.''.
+            (2) Effective <<NOTE: 26 USC 1445 note.>>  date.--The 
+        amendment made by paragraph (1) shall apply to distributions 
+        after the date of the enactment of this Act.
+
+    (d) Treatment of Certain Credits Under Section 469.--
+            (1) In general.--Subparagraph (B) of section 469(c)(3) is 
+        amended by adding at the end thereof the following new sentence: 
+        ``If the preceding sentence applies to the net income from any 
+        property for any taxable year, any credits allowable under 
+        subpart B (other than section 27(a)) or D of part IV of 
+        subchapter A for such taxable year which are attributable to 
+        such property shall be treated as credits not from a passive 
+        activity to the extent the amount of such credits does not 
+        exceed the regular tax liability of the taxpayer for the taxable 
+        year which is allocable to such net income.''.
+            (2) Effective <<NOTE: 26 USC 469 note.>>  date.--The 
+        amendment made by paragraph (1) shall apply to taxable years 
+        beginning after December 31, 1986.
+
+    (e) Treatment of Dispositions Under Passive Loss Rules.--
+            (1) In general.--Subparagraph (A) of section 469(g)(1) is 
+        amended to read as follows:
+                    ``(A) In general.--If all gain or loss realized on 
+                such disposition is recognized, the excess of--
+
+[[Page 110 STAT. 1879]]
+
+                          ``(i) any loss from such activity for such 
+                      taxable year (determined after the application of 
+                      subsection (b)), over
+                          ``(ii) any net income or gain for such taxable 
+                      year from all other passive activities (determined 
+                      after the application of subsection (b)),
+                shall be treated as a loss which is not from a passive 
+                activity.''.
+            (2) Effective <<NOTE: 26 USC 469 note.>>  date.--The 
+        amendment made by paragraph (1) shall apply to taxable years 
+        beginning after December 31, 1986.
+
+    (f) Miscellaneous Amendments to Foreign Provisions.--
+            (1) Coordination of unified estate tax credit with 
+        treaties.--Subparagraph (A) of section 2102(c)(3) is amended by 
+        adding at the end thereof the following new sentence: ``For 
+        purposes of the preceding sentence, property shall not be 
+        treated as situated in the United States if such property is 
+        exempt from the tax imposed by this subchapter under any treaty 
+        obligation of the United States.''.
+            (2) Treatment of certain interest paid to related 
+        person.--
+                    (A) Subparagraph (B) of section 163(j)(1) is amended 
+                by inserting before the period at the end thereof the 
+                following: ``(and clause (ii) of paragraph (2)(A) shall 
+                not apply for purposes of applying this subsection to 
+                the amount so treated)''.
+                    (B) Subsection (j) of section 163 is amended by 
+                redesignating paragraph (7) as paragraph (8) and by 
+                inserting after paragraph (6) the following new 
+                paragraph:
+            ``(7) Coordination with passive loss rules, etc.--This 
+        subsection shall be applied before sections 465 and 469.''.
+                    (C) The amendments <<NOTE: 26 USC 163 note.>>  made 
+                by this paragraph shall apply as if included in the 
+                amendments made by section 7210(a) of the Revenue 
+                Reconciliation Act of 1989.
+            (3) Treatment of interest allocable to effectively connected 
+        income.--
+                    (A) In general.--
+                          (i) Subparagraph (B) of section 884(f)(1) is 
+                      amended by striking ``to the extent'' and all that 
+                      follows down through ``subparagraph (A)'' and 
+                      inserting ``to the extent that the allocable 
+                      interest exceeds the interest described in 
+                      subparagraph (A)''.
+                          (ii) The second sentence of section 884(f)(1) 
+                      is amended by striking ``reasonably expected'' and 
+                      all that follows down through the period at the 
+                      end thereof and inserting ``reasonably expected to 
+                      be allocable interest.''.
+                          (iii) Paragraph (2) of section 884(f) is 
+                      amended to read as follows:
+            ``(2) Allocable interest.--For purposes of this subsection, 
+        the term `allocable interest' means any interest which is 
+        allocable to income which is effectively connected (or treated 
+        as effectively connected) with the conduct of a trade or 
+        business in the United States.''.
+                    (B) Effective <<NOTE: 26 USC 884 note.>>  date.--The 
+                amendments made by subparagraph (A) shall take effect as 
+                if included in the
+
+[[Page 110 STAT. 1880]]
+
+                amendments made by section 1241(a) of the Tax Reform Act 
+                of 1986.
+            (4) Clarification of source rule.--
+                    (A) In general.--Paragraph (2) of section 865(b) is 
+                amended by striking ``863(b)'' and inserting ``863''.
+                    (B) Effective <<NOTE: 26 USC 865 note.>>  date.--The 
+                amendment made by subparagraph (A) shall take effect as 
+                if included in the amendments made by section 1211 of 
+                the Tax Reform Act of 1986.
+            (5) Repeal of obsolete provisions.--
+                    (A) Paragraph (1) of section 6038(a) is amended by 
+                striking ``, and'' at the end of subparagraph (E) and 
+                inserting a period, and by striking subparagraph (F).
+                    (B) Subsection (b) of section 6038A is amended by 
+                adding ``and'' at the end of paragraph (2), by striking 
+                ``, and'' at the end of paragraph (3) and inserting a 
+                period, and by striking paragraph (4).
+
+    (g) Clarification of Treatment of Medicare Entitlement Under COBRA 
+Provisions.--
+            (1) In general.--
+                    (A) Subclause (V) of section 4980B(f)(2)(B)(i) is 
+                amended to read as follows:
+                                    ``(V) Medicare entitlement followed 
+                                by qualifying event.--In the case of a 
+                                qualifying event described in paragraph 
+                                (3)(B) that occurs less than 18 months 
+                                after the date the covered employee 
+                                became entitled to benefits under title 
+                                XVIII of the Social Security Act, the 
+                                period of coverage for qualified 
+                                beneficiaries other than the covered 
+                                employee shall not terminate under this 
+                                clause before the close of the 36-month 
+                                period beginning on the date the covered 
+                                employee became so entitled.''.
+                    (B) Clause (v) of section 602(2)(A) of the Employee 
+                Retirement Income Security Act of 1974 <<NOTE: 29 USC 
+                1162.>>  is amended to read as follows:
+                          ``(v) Medicare entitlement followed by 
+                      qualifying event.--In the case of a qualifying 
+                      event described in section 603(2) that occurs less 
+                      than 18 months after the date the covered employee 
+                      became entitled to benefits under title XVIII of 
+                      the Social Security Act, the period of coverage 
+                      for qualified beneficiaries other than the covered 
+                      employee shall not terminate under this 
+                      subparagraph before the close of the 36-month 
+                      period beginning on the date the covered employee 
+                      became so entitled.''.
+                    (C) Clause (iv) of section 2202(2)(A) of the Public 
+                Health Service Act is amended to read <<NOTE: 42 USC 
+                300bb-2.>>  as follows:
+                          ``(iv) Medicare entitlement followed by 
+                      qualifying event.--In the case of a qualifying 
+                      event described in section 2203(2) that occurs 
+                      less than 18 months after the date the covered 
+                      employee became entitled to benefits under title 
+                      XVIII of the Social Security Act, the period of 
+                      coverage for qualified beneficiaries other than 
+                      the covered employee shall not terminate under 
+                      this subparagraph before the close
+
+[[Page 110 STAT. 1881]]
+
+                      of the 36-month period beginning on the date the 
+                      covered employee became so entitled.''.
+            (2) Effective <<NOTE: 26 USC 4980B note.>>  date.--The 
+        amendments made by this subsection shall apply to plan years 
+        beginning after December 31, 1989.
+
+    (h) Treatment of Certain REMIC Inclusions.--
+            (1) In general.--Subsection (a) of section 860E is amended 
+        by adding at the end thereof the following new paragraph:
+            ``(6) Coordination with minimum tax.--For purposes of part 
+        VI of subchapter A of this chapter--
+                    ``(A) the reference in section 55(b)(2) to taxable 
+                income shall be treated as a reference to taxable income 
+                determined without regard to this subsection,
+                    ``(B) the alternative minimum taxable income of any 
+                holder of a residual interest in a REMIC for any taxable 
+                year shall in no event be less than the excess inclusion 
+                for such taxable year, and
+                    ``(C) any excess inclusion shall be disregarded for 
+                purposes of computing the alternative tax net operating 
+                loss deduction.
+        The preceding sentence shall not apply to any organization to 
+        which section 593 applies, except to the extent provided in 
+        regulations prescribed by the Secretary under paragraph (2).''.
+            (2) Effective <<NOTE: 26 USC 860E note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect as if included 
+        in the amendments made by section 671 of the Tax Reform Act of 
+        1986 unless the taxpayer elects to apply such amendment only to 
+        taxable years beginning after the date of the enactment of this 
+        Act.
+
+    (i) Exemption From Harbor Maintenance Tax for Certain Passengers.--
+            (1) In general.--Subparagraph (D) of section 4462(b)(1) 
+        (relating to special rule for Alaska, Hawaii, and possessions) 
+        is amended by inserting before the period the following: 
+        ``, or passengers transported on United States flag vessels 
+        operating solely within the State waters of Alaska or Hawaii and 
+        adjacent international waters''.
+            (2) Effective <<NOTE: 26 USC 4462 note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect as if included 
+        in the amendments made by section 1402(a) of the Harbor 
+        Maintenance Revenue Act of 1986.
+
+    (j) Amendments Related to Revenue Provisions of Energy Policy Act of 
+1992.--
+            (1) Effective with respect to taxable years beginning after 
+        December 31, 1990, subclause (II) of section 53(d)(1)(B)(iv) is 
+        amended to read as follows:
+                                    ``(II) the adjusted net minimum tax 
+                                for any taxable year is the amount of 
+                                the net minimum tax for such year 
+                                increased in the manner provided in 
+                                clause (iii).''.
+            (2) Subsection (g) of section 179A is redesignated as 
+        subsection (f).
+            (3) Subparagraph (E) of section 6724(d)(3) is amended by 
+        striking ``section 6109(f)'' and inserting ``section 6109(h)''.
+            (4)(A) Subsection (d) of section 30 is amended--
+
+[[Page 110 STAT. 1882]]
+
+                    (i) by inserting ``(determined without regard to 
+                subsection (b)(3))'' before the period at the end of 
+                paragraph (1) thereof, and
+                    (ii) by adding at the end thereof the following new 
+                paragraph:
+            ``(4) Election to not take credit.--No credit shall be 
+        allowed under subsection (a) for any vehicle if the taxpayer 
+        elects to not have this section apply to such vehicle.''.
+            (B) Subsection (m) of section 6501 (as redesignated by 
+        section 1602) is amended by striking ``section 40(f)'' and 
+        inserting ``sections 30(d)(4), 40(f)''.
+            (5) Subclause (III) of section 501(c)(21)(D)(ii) is amended 
+        by striking ``section 101(6)'' and inserting ``section 101(7)'' 
+        and by striking ``1752(6)'' and inserting ``1752(7)''.
+            (6) Paragraph <<NOTE: 26 USC 468A.>>  (1) of section 1917(b) 
+        of the Energy Policy Act of 1992 shall be applied as if ``at a 
+        rate'' appeared instead of ``at the rate'' in the material 
+        proposed to be stricken.
+            (7) Paragraph <<NOTE: 26 USC 142.>>  (2) of section 1921(b) 
+        of the Energy Policy Act of 1992 shall be applied as if a comma 
+        appeared after ``(2)'' in the material proposed to be stricken.
+            (8) Subsection <<NOTE: 26 USC 737.>>  (a) of section 1937 of 
+        the Energy Policy Act of 1992 shall be applied as if ``Subpart 
+        B'' appeared instead of ``Subpart C''.
+
+    (k) Treatment <<NOTE: 26 USC 401 note.>>  of Qualified Football 
+Coaches Plan.--
+            (1) In general.--For purposes of the Internal Revenue Code 
+        of 1986, a qualified football coaches plan--
+                    (A) shall be treated as a multiemployer collectively 
+                bargained plan, and
+                    (B) notwithstanding section 401(k)(4)(B) of such 
+                Code, may include a qualified cash and deferred 
+                arrangement under section 401(k) of such Code.
+            (2) Qualified football coaches plan.--For purposes of this 
+        subsection, the term ``qualified football coaches plan'' means 
+        any defined contribution plan which is established and 
+        maintained by an organization--
+                    (A) which is described in section 501(c) of such 
+                Code,
+                    (B) the membership of which consists entirely of 
+                individuals who primarily coach football as full-time 
+                employees of 4-year colleges or universities described 
+                in section 170(b)(1)(A)(ii) of such Code, and
+                    (C) which was in existence on September 18, 1986.
+            (3) Effective date.--This subsection shall apply to years 
+        beginning after December 22, 1987.
+
+    (l) Determination of Unrecovered Investment in Annuity Contract.--
+            (1) In general.--Subparagraph (A) of section 72(b)(4) is 
+        amended by inserting ``(determined without regard to subsection 
+        (c)(2))'' after ``contract''.
+            (2) Effective <<NOTE: 26 USC 72 note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect as if included 
+        in the amendments made by section 1122(c) of the Tax Reform Act 
+        of 1986.
+
+    (m) Modifications to Election To Include Child's Income on Parent's 
+Return.--
+            (1) Eligibility for election.--Clause (ii) of section 
+        1(g)(7)(A) (relating to election to include certain unearned 
+        income of child on parent's return) is amended to read as 
+        follows:
+
+[[Page 110 STAT. 1883]]
+
+                          ``(ii) such gross income is more than the 
+                      amount described in paragraph (4)(A)(ii)(I) and 
+                      less than 10 times the amount so described,''.
+            (2) Computation of tax.--Subparagraph (B) of section 1(g)(7) 
+        (relating to income included on parent's return) is amended--
+                    (A) by striking ``$1,000'' in clause (i) and 
+                inserting ``twice the amount described in paragraph 
+                (4)(A)(ii)(I)'', and
+                    (B) by amending subclause (II) of clause (ii) to 
+                read as follows:
+                                    ``(II) for each such child, 15 
+                                percent of the lesser of the amount 
+                                described in paragraph (4)(A)(ii)(I) or 
+                                the excess of the gross income of such 
+                                child over the amount so described, 
+                                and''.
+            (3) Minimum tax.--Subparagraph (B) of section 59(j)(1) is 
+        amended by striking ``$1,000'' and inserting ``twice the amount 
+        in effect for the taxable year under section 63(c)(5)(A)''.
+            (4) Effective <<NOTE: 26 USC 1 note.>>  date.--The 
+        amendments made by this subsection shall apply to taxable years 
+        beginning after December 31, 1995.
+
+    (n) Treatment of Certain Veterans' Reemployment Rights.--
+            (1) In general.--Section 414 is amended by adding at the end 
+        the following new subsection:
+
+    ``(u) Special Rules Relating to Veterans' Reemployment Rights Under 
+USERRA.--
+            ``(1) Treatment of certain contributions made pursuant to 
+        veterans' reemployment rights.--If any contribution is made by 
+        an employer or an employee under an individual account plan with 
+        respect to an employee, or by an employee to a defined benefit 
+        plan that provides for employee contributions, and such 
+        contribution is required by reason of such employee's rights 
+        under chapter 43 of title 38, United States Code, resulting from 
+        qualified military service, then--
+                    ``(A) such contribution shall not be subject to any 
+                otherwise applicable limitation contained in section 
+                402(g), 402(h), 403(b), 404(a), 404(h), 408, 415, or 
+                457, and shall not be taken into account in applying 
+                such limitations to other contributions or benefits 
+                under such plan or any other plan, with respect to the 
+                year in which the contribution is made,
+                    ``(B) such contribution shall be subject to the 
+                limitations referred to in subparagraph (A) with respect 
+                to the year to which the contribution relates (in 
+                accordance with rules prescribed by the Secretary), and
+                    ``(C) such plan shall not be treated as failing to 
+                meet the requirements of section 401(a)(4), 401(a)(26), 
+                401(k)(3), 401(k)(11), 401(k)(12), 401(m), 403(b)(12), 
+                408(k)(3), 408(k)(6), 408(p), 410(b), or 416 by reason 
+                of the making of (or the right to make) such 
+                contribution.
+        For purposes of the preceding sentence, any elective deferral or 
+        employee contribution made under paragraph (2) shall be treated 
+        as required by reason of the employee's rights under such 
+        chapter 43.
+            ``(2) Reemployment rights under userra with respect to 
+        elective deferrals.--
+
+[[Page 110 STAT. 1884]]
+
+                    ``(A) In general.--For purposes of this subchapter 
+                and section 457, if an employee is entitled to the 
+                benefits of chapter 43 of title 38, United States Code, 
+                with respect to any plan which provides for elective 
+                deferrals, the employer sponsoring the plan shall be 
+                treated as meeting the requirements of such chapter 43 
+                with respect to such elective deferrals only if such 
+                employer--
+                          ``(i) permits such employee to make additional 
+                      elective deferrals under such plan (in the amount 
+                      determined under subparagraph (B) or such lesser 
+                      amount as is elected by the employee) during the 
+                      period which begins on the date of the 
+                      reemployment of such employee with such employer 
+                      and has the same length as the lesser of--
+                                    ``(I) the product of 3 and the 
+                                period of qualified military service 
+                                which resulted in such rights, and
+                                    ``(II) 5 years, and
+                          ``(ii) makes a matching contribution with 
+                      respect to any additional elective deferral made 
+                      pursuant to clause (i) which would have been 
+                      required had such deferral actually been made 
+                      during the period of such qualified military 
+                      service.
+                    ``(B) Amount of makeup required.--The amount 
+                determined under this subparagraph with respect to any 
+                plan is the maximum amount of the elective deferrals 
+                that the individual would have been permitted to make 
+                under the plan in accordance with the limitations 
+                referred to in paragraph (1)(A) during the period of 
+                qualified military service if the individual had 
+                continued to be employed by the employer during such 
+                period and received compensation as determined under 
+                paragraph (7). Proper adjustment shall be made to the 
+                amount determined under the preceding sentence for any 
+                elective deferrals actually made during the period of 
+                such qualified military service.
+                    ``(C) Elective deferral.--For purposes of this 
+                paragraph, the term `elective deferral' has the meaning 
+                given such term by section 402(g)(3); except that such 
+                term shall include any deferral of compensation under an 
+                eligible deferred compensation plan (as defined in 
+                section 457(b)).
+                    ``(D) After-tax employee contributions.--References 
+                in subparagraphs (A) and (B) to elective deferrals shall 
+                be treated as including references to employee 
+                contributions.
+            ``(3) Certain retroactive adjustments not required.--For 
+        purposes of this subchapter and subchapter E, no provision of 
+        chapter 43 of title 38, United States Code, shall be construed 
+        as requiring--
+                    ``(A) any crediting of earnings to an employee with 
+                respect to any contribution before such contribution is 
+                actually made, or
+                    ``(B) any allocation of any forfeiture with respect 
+                to the period of qualified military service.
+            ``(4) Loan repayment suspensions permitted.--If any plan 
+        suspends the obligation to repay any loan made to an employee 
+        from such plan for any part of any period during which such 
+        employee is performing service in the uniformed services (as 
+        defined in chapter 43 of title 38, United States
+
+[[Page 110 STAT. 1885]]
+
+        Code), whether or not qualified military service, such 
+        suspension shall not be taken into account for purposes of 
+        section 72(p), 401(a), or 4975(d)(1).
+            ``(5) Qualified military service.--For purposes of this 
+        subsection, the term `qualified military service' means any 
+        service in the uniformed services (as defined in chapter 43 of 
+        title 38, United States Code) by any individual if such 
+        individual is entitled to reemployment rights under such chapter 
+        with respect to such service.
+            ``(6) Individual account plan.--For purposes of this 
+        subsection, the term `individual account plan' means any defined 
+        contribution plan (including any tax-sheltered annuity plan 
+        under section 403(b), any simplified employee pension under 
+        section 408(k), any qualified salary reduction arrangement under 
+        section 408(p), and any eligible deferred compensation plan (as 
+        defined in section 457(b)).
+            ``(7) Compensation.--For purposes of sections 403(b)(3), 
+        415(c)(3), and 457(e)(5), an employee who is in qualified 
+        military service shall be treated as receiving compensation from 
+        the employer during such period of qualified military service 
+        equal to--
+                    ``(A) the compensation the employee would have 
+                received during such period if the employee were not in 
+                qualified military service, determined based on the rate 
+                of pay the employee would have received from the 
+                employer but for absence during the period of qualified 
+                military service, or
+                    ``(B) if the compensation the employee would have 
+                received during such period was not reasonably certain, 
+                the employee's average compensation from the employer 
+                during the 12-month period immediately preceding the 
+                qualified military service (or, if shorter, the period 
+                of employment immediately preceding the qualified 
+                military service).
+            ``(8) USERRA requirements for qualified retirement plans.--
+        For purposes of this subchapter and section 457, an employer 
+        sponsoring a retirement plan shall be treated as meeting the 
+        requirements of chapter 43 of title 38, United States Code, only 
+        if each of the following requirements is met:
+                    ``(A) An individual reemployed under such chapter is 
+                treated with respect to such plan as not having incurred 
+                a break in service with the employer maintaining the 
+                plan by reason of such individual's period of qualified 
+                military service.
+                    ``(B) Each period of qualified military service 
+                served by an individual is, upon reemployment under such 
+                chapter, deemed with respect to such plan to constitute 
+                service with the employer maintaining the plan for the 
+                purpose of determining the nonforfeitability of the 
+                individual's accrued benefits under such plan and for 
+                the purpose of determining the accrual of benefits under 
+                such plan.
+                    ``(C) An individual reemployed under such chapter is 
+                entitled to accrued benefits that are contingent on the 
+                making of, or derived from, employee contributions or 
+                elective deferrals only to the extent the individual 
+                makes payment to the plan with respect to such 
+                contributions or deferrals. No such payment may exceed 
+                the amount the
+
+[[Page 110 STAT. 1886]]
+
+                individual would have been permitted or required to 
+                contribute had the individual remained continuously 
+                employed by the employer throughout the period of 
+                qualified military service. Any payment to such plan 
+                shall be made during the period beginning with the date 
+                of reemployment and whose duration is 3 times the period 
+                of the qualified military service (but not greater than 
+                5 years).
+            ``(9) Plans not subject to title 38.--This subsection shall 
+        not apply to any retirement plan to which chapter 43 of title 
+        38, United States Code, does not apply.
+            ``(10) References.--For purposes of this section, any 
+        reference to chapter 43 of title 38, United States Code, shall 
+        be treated as a reference to such chapter as in effect on 
+        December 12, 1994 (without regard to any subsequent 
+        amendment).''.
+            (2) Amendment to erisa.--Section 408(b)(1) of the Employee 
+        Retirement Income Security Act of 1974 (29 U.S.C. 1148(b)) 
+        is <<NOTE: 29 USC 1108.>>  amended by adding at the end the 
+        following new sentence: ``A loan made by a plan shall not fail 
+        to meet the requirements of the preceding sentence by reason of 
+        a loan repayment suspension described under section 414(u)(4) of 
+        the Internal Revenue Code of 1986.''.
+            (3) Effective <<NOTE: 26 USC 414 note.>>  date.--The 
+        amendments made by this subsection shall be effective as of 
+        December 12, 1994.
+
+    (o) Reporting of Real Estate Transactions.--
+            (1) In general.--Paragraph (3) of section 6045(e) (relating 
+        to prohibition of separate charge for filing return) is amended 
+        by adding at the end the following new sentence: ``Nothing in 
+        this paragraph shall be construed to prohibit the real estate 
+        reporting person from taking into account its cost of complying 
+        with such requirement in establishing its charge (other than a 
+        separate charge for complying with such requirement) to any 
+        customer for performing services in the case of a real estate 
+        transaction.''.
+            (2) Effective <<NOTE: 26 USC 6045 note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect as if included 
+        in section 1015(e)(2)(A) of the Technical and Miscellaneous 
+        Revenue Act of 1988.
+
+    (p) Clarification of Denial of Deduction for Stock Redemption 
+Expenses.
+            (1) In general.--Paragraph (1) of section 162(k) is 
+        amended by striking ``the redemption of its stock'' and 
+        inserting ``the reacquisition of its stock or of the stock of 
+        any related person (as defined in section 465(b)(3)(C))''.
+            (2) Certain deductions permitted.--Subparagraph (A) of 
+        section 162(k)(2) is amended by striking ``or'' at the end of 
+        clause (i), by redesignating clause (ii) as clause (iii), and by 
+        inserting after clause (i) the following new clause:
+                          ``(ii) deduction for amounts which are 
+                      properly allocable to indebtedness and amortized 
+                      over the term of such indebtedness, or''.
+            (3) Clerical amendment.--The subsection heading for 
+        subsection (k) of section 162 is amended by striking 
+        ``Redemption'' and inserting ``Reacquisition''.
+            (4) Effective <<NOTE: 26 USC 162 note.>>  date.--
+                    (A) In general.--Except as provided in subparagraph 
+                (B), the amendments made by this subsection shall apply
+
+[[Page 110 STAT. 1887]]
+
+                to amounts paid or incurred after September 13, 1995, in 
+                taxable years ending after such date.
+                    (B) Paragraph (2).--The amendment made by paragraph 
+                (2) shall take effect as if included in the amendment 
+                made by section 613 of the Tax Reform Act of 1986.
+
+    (q) Clerical Amendment to Section 404.--
+            (1) In general.--Paragraph (1) of section 404(j) is amended 
+        by striking ``(10)'' and inserting ``(9)''.
+            (2) Effective <<NOTE: 26 USC 404 note.>>  date.--The 
+        amendment made by paragraph (1) shall take effect as if included 
+        in the amendments made by section 713(d)(4)(A) of the Deficit 
+        Reduction Act of 1984.
+
+    (r) Passive Income Not To Include FSC Income, Etc.--
+            (1) In general.--Paragraph (2) of section 1296(b) is 
+        amended by striking ``or'' at the end of subparagraph (B), by 
+        striking the period at the end of subparagraph (C) and inserting 
+        ``, or'', and by inserting after subparagraph (C) the following 
+        new subparagraph:
+                    ``(D) which is foreign trade income of an FSC or 
+                export trade income of an export trade corporation (as 
+                defined in section 971).''.
+            (2) Effective <<NOTE: 26 USC 1296 note.>>  date.--The 
+        amendments made by paragraph (1) shall take effect as if 
+        included in the amendments made by section 1235 of the Tax 
+        Reform Act of 1986.
+
+    (s) Technical Correction of Intermediate Sanctions 
+Provisions.--
+            (1) Subparagraph (C) of section 6652(c)(1) is amended by 
+        striking ``$10'' and inserting ``$20'', and by striking 
+        ``$5,000'' and inserting ``$10,000''.
+            (2) Subparagraph (D) of section 6652(c)(1) is amended by 
+        striking ``$10'' and inserting ``$20''.
+
+    (t) Miscellaneous Clerical Amendments.--
+            (1) Subclause (II) of section 56(g)(4)(C)(ii) is amended by 
+        striking ``of the subclause'' and inserting ``of subclause''.
+            (2) Paragraph (2) of section 72(m) is amended by inserting 
+        ``and'' at the end of subparagraph (A), by striking subparagraph 
+        (B), and by redesignating subparagraph (C) as subpara-
+        graph (B).
+            (3) Paragraph (2) of section 86(b) is amended by striking 
+        ``adusted'' and inserting ``adjusted''.
+            (4)(A) The heading for section 112 is amended by striking 
+        ``combat pay'' and inserting ``combat zone compensation''.
+            (B) The item relating to section 112 in the table of 
+        sections for part III of subchapter B of chapter 1 is amended by 
+        striking ``combat pay'' and inserting ``combat zone 
+        compensation''.
+            (C) Paragraph (1) of section 3401(a) is amended by striking 
+        ``combat pay'' and inserting ``combat zone compensation''.
+            (5) Clause (i) of section 172(h)(3)(B) is amended by 
+        striking the comma at the end thereof and inserting a period.
+            (6) Clause (ii) of section 543(a)(2)(B) is amended by 
+        striking ``section 563(c)'' and inserting ``section 563(d)''.
+            (7) Paragraph (1) of section 958(a) is amended by striking 
+        ``sections 955(b)(1) (A) and (B), 955(c)(2)(A)(ii), and 
+        960(a)(1)'' and inserting ``section 960(a)(1)''.
+            (8) Subsection (g) of section 642 is amended by striking 
+        ``under 2621(a)(2)'' and inserting ``under section 2621(a)(2)''.
+            (9) Section 1463 is amended by striking ``this subsection'' 
+        and inserting ``this section''.
+
+[[Page 110 STAT. 1888]]
+
+            (10) Subsection (k) of section 3306 is amended by inserting 
+        a period at the end thereof.
+            (11) The item relating to section 4472 in the table of 
+        sections for subchapter B of chapter 36 is amended by striking 
+        ``and special rules''.
+            (12) Paragraph (3) of section 5134(c) is amended by striking 
+        ``section 6662(a)'' and inserting ``section 6665(a)''.
+            (13) Paragraph (2) of section 5206(f) is amended by striking 
+        ``section 5(e)'' and inserting ``section 105(e)''.
+            (14) Paragraph (1) of section 6050B(c) is amended by 
+        striking ``section 85(c)'' and inserting ``section 85(b)''.
+            (15) Subsection (k) of section 6166 is amended by striking 
+        paragraph (6).
+            (16) Subsection (e) of section 6214 is amended to read as 
+        follows:
+
+    ``(e) Cross Reference.--
+                  ``For provision giving Tax Court jurisdiction to order 
+                a refund of an overpayment and to award sanctions, see 
+                section 6512(b)(2).''.
+
+            (17) The section heading for section 6043 is amended by 
+        striking the semicolon and inserting a comma.
+            (18) The item relating to section 6043 in the table of 
+        sections for subpart B of part III of subchapter A of chapter 61 
+        is amended by striking the semicolon and inserting a comma.
+            (19) The table of sections for part I of subchapter A of 
+        chapter 68 is amended by striking the item relating to section 
+        6662.
+            (20)(A) Section 7232 is amended--
+                    (i) by striking ``lubricating oil,'' in the 
+                heading, and
+                    (ii) by striking ``lubricating oil,'' in the text.
+            (B) The table of sections for part II of subchapter A of 
+        chapter 75 is amended by striking ``lubricating oil,'' in the 
+        item relating to section 7232.
+            (21) Paragraph (1) of section 6701(a) of the Omnibus Budget 
+        Reconciliation Act of 1989 <<NOTE: 26 USC 4980B.>>  is amended 
+        by striking ``subclause (IV)'' and inserting ``subclause (V)''.
+            (22) Clause <<NOTE: 26 USC 4979A.>>  (ii) of section 
+        7304(a)(2)(D) of such Act is amended by striking ``subsection 
+        (c)(2)'' and inserting ``subsection (c)''.
+            (23) Paragraph <<NOTE: 26 USC 6050H.>>  (1) of section 
+        7646(b) of such Act is amended by striking ``section 
+        6050H(b)(1)'' and inserting ``section 6050H(b)(2)''.
+            (24) Paragraph <<NOTE: 26 USC 461.>>  (10) of section 
+        7721(c) of such Act is 
+        amended by striking ``section 6662(b)(2)(C)(ii)'' and inserting 
+        ``section 6661(b)(2)(C)(ii)''.
+            (25) Subparagraph <<NOTE: 26 USC 954.>>  (A) of section 
+        7811(i)(3) of such Act is amended by inserting ``the first place 
+        it appears'' before ``in clause (i)''.
+            (26) Paragraph <<NOTE: 26 USC 381.>>  (10) of section 
+        7841(d) of such Act is 
+        amended by striking ``section 381(a)'' and inserting ``section 
+        381(c)''.
+            (27) Paragraph <<NOTE: 26 USC 401 note.>>  (2) of section 
+        7861(c) of such Act is amended by inserting ``the second place 
+        it appears'' before ``and inserting''.
+            (28) Paragraph (1) of section 460(b) is amended by striking 
+        ``the look-back method of paragraph (3)'' and inserting ``the 
+        look-back method of paragraph (2)''.
+
+[[Page 110 STAT. 1889]]
+
+            (29) Subparagraph (C) of section 50(a)(2) is amended by 
+        striking ``subsection (c)(4)'' and inserting ``subsection 
+        (d)(5)''.
+            (30) Subparagraph (B) of section 172(h)(4) is amended by 
+        striking the material following the heading and preceding clause 
+        (i) and inserting ``For purposes of subsection 
+        (b)(2)--''.
+            (31) Subparagraph (A) of section 355(d)(7) is amended by 
+        inserting ``section'' before ``267(b)''.
+            (32) Subparagraph (C) of section 420(e)(1) is amended by 
+        striking ``mean'' and inserting ``means''.
+            (33) Paragraph (4) of section 537(b) is amended by striking 
+        ``section 172(i)'' and inserting ``section 172(f)''.
+            (34) Subparagraph (B) of section 613(e)(1) is amended by 
+        striking the comma at the end thereof and inserting a period.
+            (35) Paragraph (4) of section 856(a) is amended by striking 
+        ``section 582(c)(5)'' and inserting ``section 582(c)(2)''.
+            (36) Sections 904(f)(2)(B)(i) and 907(c)(4)(B)(iii) are each 
+        amended by inserting ``(as in effect on the day before the date 
+        of the enactment of the Revenue Reconciliation Act of 1990)'' 
+        after ``section 172(h)''.
+            (37) Subsection (b) of section 936 is amended by striking 
+        ``subparagraphs (D)(ii)(I)'' and inserting ``subparagraphs 
+        (D)(ii)''.
+            (38) Subsection (c) of section 2104 is amended by striking 
+        ``subparagraph (A), (C), or (D) of section 861(a)(1)'' and 
+        inserting ``section 861(a)(1)(A)''.
+            (39) Subparagraph (A) of section 280A(c)(1) is amended to 
+        read as follows:
+                    ``(A) as the principal place of business for any 
+                trade or business of the taxpayer,''.
+            (40) Section 6038 is amended by redesignating the subsection 
+        relating to cross references as subsection (f).
+            (41) Clause (iv) of section 6103(e)(1)(A) is amended by 
+        striking all that follows ``provisions of'' and inserting 
+        ``section 1(g) or 59(j);''.
+            (42) The subsection (f) of section 6109 of the Internal 
+        Revenue Code of 1986 which was added by section 2201(d) of 
+        Public Law 101-624 is redesignated as subsection (g).
+            (43) Subsection (b) of section 7454 is amended by striking 
+        ``section 4955(e)(2)'' and inserting ``section 4955(f)(2)''.
+            (44) Subsection <<NOTE: 26 USC 9507 note.>>  (d) of section 
+        11231 of the 
+        Revenue Reconciliation Act of 1990 shall be applied as if 
+        ``comma'' appeared instead of ``period'' and as if the paragraph 
+        (9) proposed to be added ended with a comma.
+            (45) Paragraph <<NOTE: 26 USC 832.>>  (1) of section 
+        11303(b) of the 
+        Revenue Reconciliation Act of 1990 shall be applied as if 
+        ``paragraph'' appeared instead of ``subparagraph'' in the 
+        material proposed to be stricken.
+            (46) Subsection (f) of section 11701 of the 
+        Revenue Reconciliation Act of 1990 <<NOTE: 26 USC 6038.>>  is 
+        amended by inserting ``(relating to definitions)'' after 
+        ``section 6038(e)''.
+            (47) Subsection <<NOTE: 26 USC 1253.>>  (i) of section 11701 
+        of the 
+        Revenue Reconciliation Act of 1990 shall be applied as if 
+        ``subsection'' appeared instead of ``section'' in the material 
+        proposed to be stricken.
+            (48) Subparagraph <<NOTE: 26 USC 56.>>  (B) of section 
+        11801(c)(2) of the Revenue Reconciliation Act of 1990 shall be 
+        applied as if ``section 56(g)'' appeared instead of  ``section 
+        59(g)''.
+
+[[Page 110 STAT. 1890]]
+
+            (49) Subparagraph <<NOTE: 26 USC 247.>>  (C) of section 
+        11801(c)(8) of the Revenue Reconciliation Act of 1990 shall be 
+        applied as if ``reorganizations'' appeared instead of 
+        ``reorganization'' in the material proposed to be stricken.
+            (50) Subparagraph <<NOTE: 26 USC 1042.>>  (H) of section 
+        11801(c)(9) of the Revenue Reconciliation Act of 1990 shall be 
+        applied as if ``section 1042(c)(1)(B)'' appeared instead of 
+        ``section 1042(c)(2)(B)''.
+            (51) Subparagraph <<NOTE: 26 USC 593.>>  (F) of section 
+        11801(c)(12) of the 
+        Revenue Reconciliation Act of 1990 shall be applied as if ``and 
+        (3)'' appeared instead of  ``and (E)''.
+            (52) Subparagraph <<NOTE: 26 USC 6302.>>  (A) of section 
+        11801(c)(22) of the 
+        Revenue Reconciliation Act of 1990 shall be applied as if 
+        ``chapters 21'' appeared instead of ``chapter 21'' in the 
+        material proposed to be stricken.
+            (53) Paragraph <<NOTE: 26 USC 42.>>  (3) of section 11812(b) 
+        of the 
+        Revenue Reconciliation Act of 1990 shall be applied by not 
+        executing the amendment therein to the heading of section 
+        42(d)(5)(B).
+            (54) Clause <<NOTE: 26 USC 168.>>  (i) of section 
+        11813(b)(9)(A) of the Revenue Reconciliation Act of 1990 shall 
+        be applied as if a comma appeared after ``(3)(A)(ix)'' in the 
+        material proposed to be stricken.
+            (55) Subparagraph <<NOTE: 26 USC prec. 261.>>  (F) of 
+        section 11813(b)(13) of the 
+        Revenue Reconciliation Act of 1990 shall be applied as if 
+        ``tax'' appeared after ``investment'' in the material proposed 
+        to be stricken.
+            (56) Paragraph <<NOTE: 26 USC 1016.>>  (19) of section 
+        11813(b) of the Revenue Reconciliation Act of 1990 shall be 
+        applied as if ``Paragraph (20) of section 1016(a), as 
+        redesignated by section 11801,'' appeared instead of  
+        ``Paragraph (21) of section 1016(a)''.
+            (57) Paragraph <<NOTE: 26 USC 4481.>>  (5) section 8002(a) 
+        of the Surface Transportation Revenue Act of 1991 shall be 
+        applied as if ``4481(e)'' appeared instead of  ``4481(c)''.
+            (58) Section 7872 is amended--
+                    (A) by striking ``foregone'' each place it appears 
+                in subsections (a) and (e)(2) and inserting ``forgone'', 
+                and
+                    (B) by striking ``Foregone'' in the heading for 
+                subsection (e) and the heading for paragraph (2) of 
+                subsection (e) and inserting ``Forgone''.
+            (59) Paragraph (7) of section 7611(h) is amended by striking 
+        ``approporiate'' and inserting ``appropriate''.
+            (60) The heading of paragraph (3) of section 419A(c) is 
+        amended by striking ``severence'' and inserting ``severance''.
+            (61) Clause (ii) of section 807(d)(3)(B) is amended by 
+        striking ``Commissoners' '' and inserting ``Commissioners' ''.
+            (62) Subparagraph (B) of section 1274A(c)(1) is amended by 
+        striking ``instument'' and inserting ``instrument''.
+            (63) Subparagraph (B) of section 724(d)(3) by striking 
+        ``Subparagaph'' and inserting ``Subparagraph''.
+            (64) The last sentence of paragraph (2) of section 42(c) is 
+        amended by striking ``of 1988''.
+            (65) Paragraph (1) of section 9707(d) is amended by striking 
+        ``diligence,'' and inserting ``diligence''.
+            (66) Subsection (c) of section 4977 is amended by striking 
+        ``section 132(i)(2)'' and inserting ``section 132(h)''.
+            (67) The last sentence of section 401(a)(20) is amended by 
+        striking ``section 211'' and inserting ``section 521''.
+
+[[Page 110 STAT. 1891]]
+
+            (68) Subparagraph (A) of section 402(g)(3) is amended by 
+        striking ``subsection (a)(8)'' and inserting ``subsection 
+        (e)(3)''.
+            (69) The last sentence of section 403(b)(10) is amended by 
+        striking ``an direct'' and inserting ``a direct''.
+            (70) Subparagraph (A) of section 4973(b)(1) is amended by 
+        striking ``sections 402(c)'' and inserting ``section 402(c)''.
+            (71) Paragraph (12) of section 3405(e) is amended by 
+        striking ``(b)(3)'' and inserting ``(b)(2)''.
+            (72) Paragraph <<NOTE: 26 USC 4973.>>  (41) of section 
+        521(b) of the Unemployment Compensation Amendments of 1992 shall 
+        be applied as if ``section'' appeared instead of ``sections'' in 
+        the material proposed to be stricken.
+            (73) Paragraph <<NOTE: 26 USC 691.>>  (27) of section 521(b) 
+        of the Unemployment Compensation Amendments of 1992 shall be 
+        applied as if ``Section 691(c)(5)'' appeared instead of 
+        ``Section 691(c)''.
+            (74) Paragraph (5) of section 860F(a) is amended by striking 
+        ``paragraph (1)'' and inserting ``paragraph (2)''.
+            (75) Paragraph (1) of section 415(k) is amended by adding 
+        ``or'' at the end of subparagraph (C), by striking subparagraphs 
+        (D) and (E), and by redesignating subparagraph (F) as 
+        subparagraph (D).
+            (76) Paragraph (2) of section 404(a) is amended by striking 
+        ``(18),''.
+            (77) Clause (ii) of section 72(p)(4)(A) is amended to read 
+        as follows:
+                          ``(ii) Special rule.--The term `qualified 
+                      employer plan' shall include any plan which was 
+                      (or was determined to be) a qualified employer 
+                      plan or a government plan.''.
+            (78) Sections 461(i)(3)(C) and 1274(b)(3)(B)(i) are each 
+        amended by striking ``section 6662(d)(2)(C)(ii)'' and inserting 
+        ``section 6662(d)(2)(C)(iii)''.
+            (79) Subsection (a) of section 164 is amended by striking 
+        the paragraphs relating to the generation-skipping tax 
+        and the environmental tax imposed by section 59A and by 
+        inserting after paragraph (3) the following new paragraphs:
+            ``(4) The GST tax imposed on income distributions.
+            ``(5) The environmental tax imposed by section 59A.''.
+            (80) Subclause (I) of section 936(a)(4)(A)(ii) is amended by 
+        striking ``deprecation'' and inserting ``depreciation''.
+
+                      Subtitle H--Other Provisions
+
+SEC. 1801. EXEMPTION FROM DIESEL FUEL DYEING REQUIREMENTS WITH 
+                          RESPECT TO CERTAIN STATES.
+
+    (a) In General.--Section 4082 (relating to exemptions for diesel 
+fuel) is amended by redesignating subsections (c) and (d) as subsections 
+(d) and (e), respectively, and by inserting after subsection (b) the 
+following new subsection:
+    ``(c) Exception to Dyeing Requirements.--Paragraph (2) of subsection 
+(a) shall not apply with respect to any diesel fuel--
+            ``(1) removed, entered, or sold in a State for ultimate sale 
+        or use in an area of such State during the period such area is 
+        exempted from the fuel dyeing requirements under subsection (i) 
+        of section 211 of the Clean Air Act (as in effect on the date of 
+        the enactment of this subsection) by the Administrator
+
+[[Page 110 STAT. 1892]]
+
+        of the Environmental Protection Agency under paragraph (4) of 
+        such subsection (i) (as so in effect), and
+            ``(2) the use of which is certified pursuant to regulations 
+        issued by the Secretary.''.
+
+    (b) Effective <<NOTE: 26 USC 4082 note.>>  Date.--The amendments 
+made by this section shall apply with respect to fuel removed, entered, 
+or sold on or after the first day of the first calendar quarter 
+beginning after the date of the enactment of this Act.
+
+SEC. 1802. TREATMENT <<NOTE: 26 USC 3121 note.>>  OF CERTAIN UNIVERSITY 
+            ACCOUNTS.
+
+    (a) In General.--For purposes of subsection (s) of section 3121 of 
+the Internal Revenue Code of 1986 (relating to concurrent employment by 
+2 or more employers)--
+            (1) the following entities shall be deemed to be related 
+        corporations that concurrently employ the same individual:
+                    (A) a State university which employs health 
+                professionals as faculty members at a medical school, 
+                and
+                    (B) an agency account of a State university which is 
+                described in subparagraph (A) and from which 
+                there is distributed to such faculty members payments 
+                forming a part of the compensation that the State, or 
+                such State university, as the case may be, agrees to pay 
+                to such faculty members, but only if--
+                          (i) such agency account is authorized by State 
+                      law and receives the funds for such payments from 
+                      a 
+                      faculty practice plan described in section 
+                      501(c)(3) of such Code and exempt from tax under 
+                      section 501(a) of such Code,
+                          (ii) such payments are distributed by such 
+                      agency account to such faculty members who render 
+                      patient care at such medical school, and
+                          (iii) such faculty members comprise at least 
+                      30 percent of the membership of such faculty 
+                      practice plan, and
+            (2) remuneration which is disbursed by such agency account 
+        to any such faculty member of the medical school described in 
+        paragraph (1)(A) shall be deemed to have been actually disbursed 
+        by the State, or such State university, as the case may be, as a 
+        common paymaster and not to have been actually disbursed by such 
+        agency account.
+
+    (b) Effective Date.--The provisions of subsection (a) shall apply to 
+remuneration paid after December 31, 1996.
+SEC. 1803. MODIFICATIONS TO EXCISE TAX ON OZONE-DEPLETING 
+                          CHEMICALS.
+
+    (a) Recycled Halon.--
+            (1) In general.--Section 4682(d)(1) (relating to recycling) 
+        is amended by inserting ``, or on any recycled halon imported 
+        from any country which is a signatory to the Montreal Protocol 
+        on Substances that Deplete the Ozone Layer'' before the period 
+        at the end.
+            (2) Certification <<NOTE: 26 USC 4682 note.>>  system.--The 
+        Secretary of the Treasury, after consultation with the 
+        Administrator of the Environmental Protection Agency, shall 
+        develop a certification system to ensure compliance with the 
+        recycling requirement for imported halon under section 
+        4682(d)(1) of the Internal Revenue Code of 1986, as amended by 
+        paragraph (1).
+
+[[Page 110 STAT. 1893]]
+
+    (b) Chemicals Used as Propellants in Metered-Dose 
+Inhalers Tax-Exempt.--Paragraph (4) of section 4682(g) (relating to 
+phase-in of tax on certain substances) is amended to read as follows:
+            ``(4) Chemicals used as propellants in metered-dose 
+        inhalers.--
+                    ``(A) Tax-exempt.--
+                          ``(i) In general.--No tax shall be imposed by 
+                      section 4681 on--
+                                    ``(I) any use of any substance as a 
+                                propellant in metered-dose inhalers, or
+                                    ``(II) any qualified sale by the 
+                                manufacturer, producer, or importer of 
+                                any substance.
+                          ``(ii) Qualified sale.--For purposes of clause 
+                      (i), the term `qualified sale' means any sale by 
+                      the manufacturer, producer, or importer of any 
+                      substance--
+                                    ``(I) for use by the purchaser as a 
+                                propellant in metered-dose inhalers, or
+                                    ``(II) for resale by the purchaser 
+                                to a 2d purchaser for such use by the 2d 
+                                purchaser.
+                      The preceding sentence shall apply only if the 
+                      manufacturer, producer, and importer, and the 1st 
+                      and 2d purchasers (if any) meet such registration 
+                      requirements as may be prescribed by the 
+                      Secretary.
+                    ``(B) Overpayments.--If any substance on which tax 
+                was paid under this subchapter is used by any person as 
+                a propellant in metered-dose inhalers, credit or refund 
+                without interest shall be allowed to such person in an 
+                amount equal to the tax so paid. Amounts payable under 
+                the preceding sentence with respect to uses during the 
+                taxable year shall be treated as described in section 
+                34(a) for such year unless claim thereof has been timely 
+                filed under this subparagraph.''.
+
+    (c) Effective <<NOTE: 26 USC 4682 note.>>  Dates.--
+            (1) Recycled halon.--
+                    (A) In general.--Except as provided in subparagraph 
+                (B), the amendment made by subsection (a)(1) shall take 
+                effect on January 1, 1997.
+                    (B) Halon-1211.--In the case of Halon-1211, the 
+                amendment made by subsection (a)(1) shall take effect on 
+                January 1, 1998.
+            (2) Metered-dose inhalers.--The amendment made by subsection 
+        (b) shall take effect on the 7th day after the date of the 
+        enactment of this Act.
+SEC. 1804. TAX-EXEMPT <<NOTE: 26 USC 142 note.>>  BONDS FOR SALE 
+                          OF ALASKA POWER ADMINISTRATION FACILITY.
+
+    Sections 142(f)(3) (as added by section 1608) and 147(d) of the 
+Internal Revenue Code of 1986 shall not apply in determining whether any 
+private activity bond issued after the date of the enactment of this Act 
+and used to finance the acquisition of the Snettisham hydroelectric 
+project from the Alaska Power Administration is a qualified bond for 
+purposes of such Code.
+
+[[Page 110 STAT. 1894]]
+
+SEC. 1805. NONRECOGNITION TREATMENT FOR CERTAIN TRANSFERS BY 
+                          COMMON TRUST FUNDS TO REGULATED 
+                          INVESTMENT COMPANIES.
+
+    (a) General Rule.--Section 584 (relating to common trust funds) is 
+amended by redesignating subsection (h) as subsection (i) and by 
+inserting after subsection (g) the following new subsection:
+    ``(h) Nonrecognition Treatment for Certain Transfers to Regulated 
+Investment Companies.--
+            ``(1) In general.--If--
+                    ``(A) a common trust fund transfers substantially 
+                all of its assets to one or more regulated investment 
+                companies in exchange solely for stock in the company or 
+                companies to which such assets are so transferred, and
+                    ``(B) such stock is distributed by such common trust 
+                fund to participants in such common trust fund in 
+                exchange solely for their interests in such common trust 
+                fund,
+        no gain or loss shall be recognized by such common trust fund by 
+        reason of such transfer or distribution, and no gain or loss 
+        shall be recognized by any participant in such common trust fund 
+        by reason of such exchange.
+            ``(2) Basis rules.--
+                    ``(A) Regulated investment company.--The basis of 
+                any asset received by a regulated investment company in 
+                a transfer referred to in paragraph (1)(A) shall be the 
+                same as it would be in the hands of the common trust 
+                fund.
+                    ``(B) Participants.--The basis of the stock which is 
+                received in an exchange referred to in paragraph (1)(B) 
+                shall be the same as that of the property exchanged. If 
+                stock in more than one regulated investment company is 
+                received in such exchange, the basis determined under 
+                the preceding sentence shall be allocated among the 
+                stock in each such company on the basis of respective 
+                fair market values.
+            ``(3) Treatment of assumptions of liability.--
+                    ``(A) In general.--In determining whether the 
+                transfer referred to in paragraph (1)(A) is in exchange 
+                solely for stock in one or more regulated investment 
+                companies, the assumption by any such company of a 
+                liability of the common trust fund, and the fact that 
+                any property transferred by the common trust fund is 
+                subject to a liability, shall be disregarded.
+                    ``(B) Special rule where assumed liabilities exceed 
+                basis.--
+                          ``(i) In general.--If, in any transfer 
+                      referred to in paragraph (1)(A), the assumed 
+                      liabilities exceed the aggregate adjusted bases 
+                      (in the hands of the common trust fund) of the 
+                      assets transferred to the regulated investment 
+                      company or companies--
+                                    ``(I) notwithstanding paragraph (1), 
+                                gain shall be recognized to the common 
+                                trust fund on such transfer in an amount 
+                                equal to such excess,
+                                    ``(II) the basis of the assets 
+                                received by the regulated investment 
+                                company or companies in such transfer 
+                                shall be increased by the amount so 
+                                recognized, and
+
+[[Page 110 STAT. 1895]]
+
+                                    ``(III) any adjustment to the basis 
+                                of a participant's interest in the 
+                                common trust fund as a result of the 
+                                gain so recognized shall be treated as 
+                                occurring immediately before the 
+                                exchange referred to in paragraph 
+                                (1)(B).
+                      If the transfer referred to in paragraph (1)(A) is 
+                      to two or more regulated investment companies, the 
+                      basis increase under subclause (II) shall be 
+                      allocated among such companies on the basis of the 
+                      respective fair market values of the assets 
+                      received by each of such companies.
+                          ``(ii) Assumed liabilities.--For purposes of 
+                      clause (i), the term `assumed liabilities' means 
+                      the aggre-
+                      gate of--
+                                    ``(I) any liability of the common 
+                                trust fund assumed by any regulated 
+                                investment company in connection with 
+                                the transfer referred to in paragraph 
+                                (1)(A), and
+                                    ``(II) any liability to which 
+                                property so transferred is subject.
+            ``(4) Common trust fund must meet diversification rules.--
+        This subsection shall not apply to any common trust fund which 
+        would not meet the requirements of section 368(a)(2)(F)(ii) if 
+        it were a corporation. For purposes of the preceding sentence, 
+        Government securities shall not be treated as securities of an 
+        issuer in applying the 25-percent and 50-percent test and such 
+        securities shall not be excluded for purposes of determining 
+        total assets under clause (iv) of section 368(a)(2)(F).''.
+
+    (b) Effective <<NOTE: 26 USC 584 note.>>  Date.--The amendment made 
+by subsection (a) shall apply to transfers after December 31, 1995.
+
+SEC. 1806. QUALIFIED STATE TUITION PROGRAMS.
+
+    (a) In General.--Subchapter F of chapter 1 (relating to exempt 
+organizations) is amended by adding at the end the following new part:
+
+              ``PART VIII--QUALIFIED STATE TUITION PROGRAMS
+
+``Sec. 529. Qualified State tuition programs.
+
+``SEC. 529. QUALIFIED STATE TUITION PROGRAMS.
+
+    ``(a) General Rule.--A qualified State tuition program shall be 
+exempt from taxation under this subtitle. Notwithstanding the preceding 
+sentence, such program shall be subject to the taxes imposed by section 
+511 (relating to imposition of tax on unrelated business income of 
+charitable organizations).
+    ``(b) Qualified State Tuition Program.--For purposes of this 
+section--
+            ``(1) In general.--The term `qualified State tuition 
+        program' means a program established and maintained by a State 
+        or agency or instrumentality thereof--
+                    ``(A) under which a person--
+                          ``(i) may purchase tuition credits or 
+                      certificates on behalf of a designated beneficiary 
+                      which entitle the beneficiary to the waiver or 
+                      payment of qualified higher education expenses of 
+                      the beneficiary, or
+
+[[Page 110 STAT. 1896]]
+
+                          ``(ii) may make contributions to an account 
+                      which is established for the purpose of meeting 
+                      the qualified higher education expenses of the 
+                      designated beneficiary of the account, and
+                    ``(B) which meets the other requirements of this 
+                subsection.
+            ``(2) Cash contributions.--A program shall not be treated as 
+        a qualified State tuition program unless it provides that 
+        purchases or contributions may only be made in cash.
+            ``(3) Refunds.--A program shall not be treated as a 
+        qualified State tuition program unless it imposes a more than de 
+        minimis penalty on any refund of earnings from the account which 
+        are not--
+                    ``(A) used for qualified higher education expenses 
+                of the designated beneficiary,
+                    ``(B) made on account of the death or disability of 
+                the designated beneficiary, or
+                    ``(C) made on account of a scholarship (or allowance 
+                or payment described in section 135(d)(1) (B) or (C)) 
+                received by the designated beneficiary to the extent the 
+                amount of the refund does not exceed the amount of the 
+                scholarship, allowance, or payment.
+            ``(4) Separate accounting.--A program shall not be 
+        treated as a qualified State tuition program unless it provides 
+        separate accounting for each designated beneficiary.
+            ``(5) No investment direction.--A program shall not be 
+        treated as a qualified State tuition program unless it provides 
+        that any contributor to, or designated beneficiary under, such 
+        program may not direct the investment of any contributions to 
+        the program (or any earnings thereon).
+            ``(6) No pledging of interest as security.--A program shall 
+        not be treated as a qualified State tuition program if it allows 
+        any interest in the program or any portion thereof to be used as 
+        security for a loan.
+            ``(7) Prohibition on excess contributions.--A program shall 
+        not be treated as a qualified State tuition program unless it 
+        provides adequate safeguards to prevent contributions on behalf 
+        of a designated beneficiary in excess of those necessary to 
+        provide for the qualified higher education expenses of the 
+        beneficiary.
+
+    ``(c) Tax Treatment of Designated Beneficiaries and Contributors.--
+            ``(1) In general.--Except as otherwise provided in this 
+        subsection, no amount shall be includible in gross income of--
+                    ``(A) a designated beneficiary under a qualified 
+                State tuition program, or
+                    ``(B) a contributor to such program on behalf of a 
+                designated beneficiary,
+        with respect to any distribution or earnings under such program.
+            ``(2) Contributions.--In no event shall a contribution 
+        to a qualified State tuition program on behalf of a designated 
+        beneficiary be treated as a taxable gift for purposes of chapter 
+        12.
+            ``(3) Distributions.--
+                    ``(A) In general.--Any distribution under a 
+                qualified State tuition program shall be includible in 
+                the gross
+
+[[Page 110 STAT. 1897]]
+
+                income of the distributee in the manner as provided 
+                under section 72 to the extent not excluded from gross 
+                income under any other provision of this chapter.
+                    ``(B) In-kind distributions.--Any benefit furnished 
+                to a designated beneficiary under a qualified State 
+                tuition program shall be treated as a distribution to 
+                the beneficiary.
+                    ``(C) Change in beneficiaries.--
+                          ``(i) Rollovers.--Subparagraph (A) shall not 
+                      apply to that portion of any distribution which, 
+                      within 60 days of such distribution, is 
+                      transferred to the credit of another designated 
+                      beneficiary under a qualified State tuition 
+                      program who is a member of the family of the 
+                      designated beneficiary with respect to which the 
+                      distribution was made.
+                          ``(ii) Change in designated beneficiaries.--
+                      Any change in the designated beneficiary of an 
+                      interest in a qualified State tuition program 
+                      shall not be treated as a distribution for 
+                      purposes of subparagraph (A) if the new 
+                      beneficiary is a member of the family of the old 
+                      beneficiary.
+                    ``(D) Operating rules.--For purposes of applying 
+                section 72--
+                          ``(i) to the extent provided by the Secretary, 
+                      all qualified State tuition programs of which an 
+                      individual is a designated beneficiary shall be 
+                      treated as one program,
+                          ``(ii) all distributions during a taxable year 
+                      shall be treated as one distribution, and
+                          ``(iii) the value of the contract, income on 
+                      the contract, and investment in the contract shall 
+                      be computed as of the close of the calendar year 
+                      in which the taxable year begins.
+            ``(4) Estate tax inclusion.--The value of any interest in 
+        any qualified State tuition program which is attributable to 
+        contributions made by an individual to such program on behalf of 
+        any designated beneficiary shall be includible in the gross 
+        estate of the contributor for purposes of chapter 11.
+            ``(5) Special rule for applying section 2503(e).--For 
+        purposes of section 2503(e), the waiver (or payment to an 
+        educational institution) of qualified higher education expenses 
+        of a designated beneficiary under a qualified State tuition 
+        program shall be treated as a qualified transfer.
+
+    ``(d) Reporting Requirements.--
+            ``(1) In general.--If there is a distribution to any indi-
+        vidual with respect to an interest in a qualified State tuition 
+        program during any calendar year, each officer or employee 
+        having control of the qualified State tuition program or their 
+        designee shall make such reports as the Secretary may require 
+        regarding such distribution to the Secretary and to the 
+        designated beneficiary or the individual to whom the 
+        distribution was made. Any such report shall include such 
+        information as the Secretary may prescribe.
+            ``(2) Timing of reports.--Any report required by this 
+        subsection--
+                    ``(A) shall be filed at such time and in such matter 
+                as the Secretary prescribes, and
+
+[[Page 110 STAT. 1898]]
+
+                    ``(B) shall be furnished to individuals not later 
+                than January 31 of the calendar year following the 
+                calendar year to which such report relates.
+
+    ``(e) Other Definitions and Special Rules.--For purposes of this 
+section--
+            ``(1) Designated beneficiary.--The term `designated 
+        beneficiary' means--
+                    ``(A) the individual designated at the commencement 
+                of participation in the qualified State tuition program 
+                as the beneficiary of amounts paid (or to be paid) to 
+                the program,
+                    ``(B) in the case of a change in beneficiaries 
+                described in subsection (c)(2)(C), the individual who is 
+                the new beneficiary, and
+                    ``(C) in the case of an interest in a qualified 
+                State tuition program purchased by a State or local 
+                government or an organization described in section 
+                501(c)(3) and exempt from taxation under section 501(a) 
+                as part of a scholarship program operated by such 
+                government or organization, the individual receiving 
+                such interest as a scholarship.
+            ``(2) Member of family.--The term `member of the family' has 
+        the same meaning given such term as section 2032A(e)(2).
+            ``(3) Qualified higher education expenses.--The term 
+        `qualified higher education expenses' means tuition, fees, 
+        books, supplies, and equipment required for the enrollment or 
+        attendance of a designated beneficiary at an eligible 
+        educational institution (as defined in section 135(c)(3)).
+            ``(4) Application of section 514.--An interest in a 
+        qualified State tuition program shall not be treated as debt for 
+        purposes of section 514.''.
+
+    (b) Conforming Amendments.--
+            (1) Section 135(d)(1) is amended by striking ``or'' at the 
+        end of subparagraph (B), by striking the period at the end of 
+        subparagraph (C) and inserting ``, or'', and by adding at the 
+        end the following new subparagraph:
+                    ``(D) a payment, waiver, or reimbursement of 
+                qualified higher education expenses under a qualified 
+                State tuition program (within the meaning of section 
+                529(b)).''.
+            (2) The table of parts for subchapter F of chapter 1 is 
+        amended by adding at the end the following new item:
+                ``Part VIII. Qualified State tuition programs.''.
+
+    (c) Effective <<NOTE: 26 USC 529 note.>>  Dates.--
+            (1) In general.--The amendments made by this section shall 
+        apply to taxable years ending after the date of the enactment of 
+        this Act.
+            (2) Transition rule.--If--
+                    (A) a State or agency or instrumentality thereof 
+                maintains, on the date of the enactment of this Act, a 
+                program under which persons may purchase tuition credits 
+                or certificates on behalf of, or make contributions for 
+                education expenses of, a designated beneficiary, and
+                    (B) such program meets the requirements of a 
+                qualified State tuition program before the later of--
+                          (i) the date which is 1 year after such date 
+                      of enactment, or
+
+[[Page 110 STAT. 1899]]
+
+                          (ii) the first day of the first calendar 
+                      quarter after the close of the first regular 
+                      session of the State legislature that begins after 
+                      such date of enactment,
+                the amendments made by this section shall apply to 
+                contributions (and earnings allocable thereto) made 
+                before the date such program meets the requirements of 
+                such amendments without regard to whether any 
+                requirements of such amendments are met with respect to 
+                such contributions and earnings.
+        For purposes of subparagraph (B)(ii), if a State has a 2-year 
+        legislative session, each year of such session shall be deemed 
+        to be a separate regular session of the State legislature.
+
+SEC. 1807. ADOPTION ASSISTANCE.
+
+    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
+(relating to nonrefundable personal credits) is amended by inserting 
+after section 22 the following new section:
+
+``SEC. 23. ADOPTION EXPENSES.
+
+    ``(a) Allowance of Credit.--
+            ``(1) In general.--In the case of an individual, there shall 
+        be allowed as a credit against the tax imposed by this chapter 
+        the amount of the qualified adoption expenses paid or incurred 
+        by the taxpayer.
+            ``(2) Year credit allowed.--The credit under paragraph (1) 
+        with respect to any expense shall be allowed--
+                    ``(A) for the taxable year following the taxable 
+                year during which such expense is paid or incurred, or
+                    ``(B) in the case of an expense which is paid or 
+                incurred during the taxable year in which the adoption 
+                becomes final, for such taxable year.
+
+    ``(b) Limitations.--
+            ``(1) Dollar limitation.--The aggregate amount of qualified 
+        adoption expenses which may be taken into account under 
+        subsection (a) for all taxable years with respect to the 
+        adoption of a child by the taxpayer shall not exceed $5,000 
+        ($6,000, in the case of a child with special needs).
+            ``(2) Income limitation.--
+                    ``(A) In general.--The amount allowable as a credit 
+                under subsection (a) for any taxable year shall be 
+                reduced (but not below zero) by an amount which bears 
+                the same ratio to the amount so allowable (determined 
+                without regard to this paragraph but with regard to 
+                para-
+                graph (1)) as--
+                          ``(i) the amount (if any) by which the 
+                      taxpayer's adjusted gross income exceeds $75,000, 
+                      bears to
+                          ``(ii) $40,000.
+                    ``(B) Determination of adjusted gross income.--For 
+                purposes of subparagraph (A), adjusted gross income 
+                shall be determined--
+                          ``(i) without regard to sections 911, 931, and 
+
+                      933, and
+                          ``(ii) after the application of sections 86, 
+                      135, 137, 219, and 469.
+            ``(3) Denial of double benefit.--
+                    ``(A) In general.--No credit shall be allowed under 
+                subsection (a) for any expense for which a deduction or 
+                credit is allowed under any other provision of this 
+                chapter.
+
+[[Page 110 STAT. 1900]]
+
+                    ``(B) Grants.--No credit shall be allowed under 
+                subsection (a) for any expense to the extent that funds 
+                for such expense are received under any Federal, State, 
+                or local program.
+
+    ``(c) Carryforwards of Unused Credit.--If the credit allowable under 
+subsection (a) for any taxable year exceeds the limitation imposed by 
+section 26(a) for such taxable year reduced by the sum of the credits 
+allowable under this subpart (other than this section), such excess 
+shall be carried to the succeeding taxable year and added to the credit 
+allowable under subsection (a) for such taxable year. No credit may be 
+carried forward under this subsection to any taxable year following the 
+fifth taxable year after the taxable year in which the credit arose. For 
+purposes of the preceding sentence, credits shall be treated as used on 
+a first-in first-out basis.
+    ``(d) Definitions.--For purposes of this section--
+            ``(1) Qualified adoption expenses.--The term `qualified 
+        adoption expenses' means reasonable and necessary adoption fees, 
+        court costs, attorney fees, and other expenses--
+                    ``(A) which are directly related to, and the 
+                principal purpose of which is for, the legal adoption of 
+                an eligible child by the taxpayer,
+                    ``(B) which are not incurred in violation of State 
+                or Federal law or in carrying out any surrogate 
+                parenting arrangement,
+                    ``(C) which are not expenses in connection with the 
+                adoption by an individual of a child who is the child of 
+                such individual's spouse, and
+                    ``(D) which are not reimbursed under an employer 
+                program or otherwise.
+            ``(2) Eligible child.--The term `eligible child' means any 
+        individual--
+                    ``(A) who--
+                          ``(i) has not attained age 18, or
+                          ``(ii) is physically or mentally incapable of 
+                      caring for himself, and
+                    ``(B) in the case of qualified adoption expenses 
+                paid or incurred after December 31, 2001, who is a child 
+                with special needs.
+            ``(3) Child with special needs.--The term `child with 
+        special needs' means any child if--
+                    ``(A) a State has determined that the child cannot 
+                or should not be returned to the home of his parents,
+                    ``(B) such State has determined that there exists 
+                with respect to the child a specific factor or condition 
+                (such as his ethnic background, age, or membership in a 
+                minority or sibling group, or the presence of factors 
+                such as medical conditions or physical, mental, or 
+                emotional handicaps) because of which it is reasonable 
+                to conclude that such child cannot be placed with 
+                adoptive parents without providing adoption assistance, 
+                and
+                    ``(C) such child is a citizen or resident of the 
+                United States (as defined in section 217(h)(3)).
+
+    ``(e) Special Rules for Foreign Adoptions.--In the case of an 
+adoption of a child who is not a citizen or resident of the United 
+States (as defined in section 217(h)(3))--
+
+[[Page 110 STAT. 1901]]
+
+            ``(1) subsection (a) shall not apply to any qualified 
+        adoption expense with respect to such adoption unless such 
+        adoption becomes final, and
+            ``(2) any such expense which is paid or incurred before the 
+        taxable year in which such adoption becomes final shall be taken 
+        into account under this section as if such expense were paid or 
+        incurred during such year.
+
+    ``(f) Filing Requirements.--
+            ``(1) Married couples must file joint returns.--Rules 
+        similar to the rules of paragraphs (2), (3), and (4) of section 
+        21(e) shall apply for purposes of this section.
+            ``(2) Taxpayer must include tin.--
+                    ``(A) In general.--No credit shall be allowed under 
+                this section with respect to any eligible child unless 
+                the taxpayer includes (if known) the name, age, and TIN 
+                of such child on the return of tax for the taxable year.
+                    ``(B) Other methods.--The Secretary may, in lieu of 
+                the information referred to in subparagraph (A), require 
+                other information meeting the purposes of subparagraph 
+                (A), including identification of an agent assisting with 
+                the adoption.
+
+    ``(g) Basis Adjustments.--For purposes of this subtitle, if a credit 
+is allowed under this section for any expenditure with respect to any 
+property, the increase in the basis of such property which would (but 
+for this subsection) result from such expenditure shall be reduced by 
+the amount of the credit so allowed.
+    ``(h) Regulations.--The Secretary shall prescribe such regulations 
+as may be appropriate to carry out this section and section 137, 
+including regulations which treat unmarried individuals who pay or incur 
+qualified adoption expenses with respect to the same child as 1 taxpayer 
+for
+purposes of applying the dollar limitation in subsection (b)(1) of this 
+section and in section 137(b)(1).''.
+
+    (b) Exclusion of Amounts Received Under Employer's Adoption 
+Assistance Programs.--Part III of subchapter B of chapter 1 (relating to 
+items specifically excluded from gross income) is amended by 
+redesignating section 137 as section 138 and by inserting after section 
+136 the following new section:
+
+``SEC. 137. ADOPTION ASSISTANCE PROGRAMS.
+
+    ``(a) In General.--Gross income of an employee does not include 
+amounts paid or expenses incurred by the employer for qualified adoption 
+expenses in connection with the adoption of a child by an employee if 
+such amounts are furnished pursuant to an adoption assistance program.
+    ``(b) Limitations.--
+            ``(1) Dollar limitation.--The aggregate amount excludable 
+        from gross income under subsection (a) for all taxable years 
+        with respect to the adoption of a child by the taxpayer shall 
+        not exceed $5,000 ($6,000, in the case of a child with special 
+        needs).
+            ``(2) Income limitation.--The amount excludable from gross 
+        income under subsection (a) for any taxable year 
+        shall be reduced (but not below zero) by an amount which bears 
+        the same ratio to the amount so excludable (determined without 
+        regard to this paragraph but with regard to paragraph (1)) as--
+
+[[Page 110 STAT. 1902]]
+
+                    ``(A) the amount (if any) by which the taxpayer's 
+                adjusted gross income exceeds $75,000, bears to
+                    ``(B) $40,000.
+            ``(3) Determination of adjusted gross income.--For purposes 
+        of paragraph (2), adjusted gross income shall be 
+        determined--
+                    ``(A) without regard to this section and sections 
+                911, 931, and 933, and
+                    ``(B) after the application of sections 86, 135, 
+                219, 
+                and 469.
+
+    ``(c) Adoption Assistance Program.--For purposes of this section, an 
+adoption assistance program is a separate written plan of an employer 
+for the exclusive benefit of such employer's 
+employees--
+            ``(1) under which the employer provides such employees with 
+        adoption assistance, and
+            ``(2) which meets requirements similar to the requirements 
+        of paragraphs (2), (3), (5), and (6) of section 127(b).
+
+An adoption reimbursement program operated under section 1052 of title 
+10, United States Code (relating to armed forces) or section 514 of 
+title 14, United States Code (relating to members of the Coast Guard) 
+shall be treated as an adoption assistance program for purposes of this 
+section.
+
+    ``(d) Qualified Adoption Expenses.--For purposes of this section, 
+the term `qualified adoption expenses' has the meaning given such term 
+by section 23(d) (determined without regard to reimbursements under this 
+section).
+    ``(e) Certain Rules To Apply.--Rules similar to the rules of 
+subsections (e), (f), and (g) of section 23 shall apply for purposes of 
+this section.
+    ``(f) Termination.--This section shall not apply to amounts paid or 
+expenses incurred after December 31, 2001.''.
+    (c) Conforming Amendments.--
+            (1) Subparagraph (C) of section 25(e)(1) is amended by 
+        inserting ``and section 23'' after ``this section''.
+            (2) Sections 86(b)(2)(A) and 135(c)(4)(A) are each amended 
+        by inserting ``137,'' before ``911''.
+            (3) Clause (i) of section 219(g)(3)(A) is amended by 
+        inserting ``, 137,'' before ``and 911''.
+            (4) Clause (ii) of section 469(i)(3)(E) is amended to read 
+        as follows:
+                          ``(ii) the amounts excludable from gross 
+                      income under sections 135 and 137,''.
+            (5) Subsection (a) of section 1016 is amended by striking 
+        ``and'' at the end of paragraph (24), by striking the period at 
+        the end of paragraph (25) and inserting ``, and'', and by adding 
+        at the end the following new paragraph:
+            ``(26) to the extent provided in sections 23(g) and 
+        137(e).''.
+            (6) The table of sections for subpart A of part IV of 
+        subchapter A of chapter 1 is amended by inserting after the item 
+        relating to section 22 the following new item:
+
+``Sec. 23. Adoption expenses.''.
+
+            (7) The table of sections for part III of subchapter B of 
+        chapter 1 is amended by striking the item relating to section 
+        137 and inserting the following:
+
+``Sec. 137. Adoption assistance programs.
+``Sec. 138. Cross reference to other Acts.''.
+
+
+[[Page 110 STAT. 1903]]
+
+
+
+    (d) Study and Report.--The Secretary <<NOTE: 26 USC 23 note.>>  of 
+the Treasury shall study the effect on adoptions of the tax credit and 
+gross income exclusion established by the amendments made by this 
+section and shall submit a report regarding the study to the Committee 
+on Finance of the Senate and the Committee on Ways and Means of the 
+House of Representatives not later than January 1, 2000.
+
+    (e) Effective Date.--The amendments made by this section shall apply 
+to taxable years beginning after December 31, 1996.
+
+SEC. 1808. REMOVAL OF BARRIERS TO INTERETHNIC ADOPTION.
+
+    (a) State Plan Requirements.--Section 471(a) of the Social Security 
+Act (42 U.S.C 671(a)) is amended--
+            (1) by striking ``and'' at the end of paragraph (16);
+            (2) by striking the period at the end of paragraph (17) and 
+        inserting ``; and''; and
+            (3) by adding at the end the following:
+            ``(18) not later than January 1, 1997, provides that neither 
+        the State nor any other entity in the State that receives funds 
+        from the Federal Government and is involved in adoption or 
+        foster care placements may--
+                    ``(A) deny to any person the opportunity to become 
+                an adoptive or a foster parent, on the basis of the 
+                race, color, or national origin of the person, or of the 
+                child, involved; or
+                    ``(B) delay or deny the placement of a child for 
+                adoption or into foster care, on the basis of the race, 
+                color, or national origin of the adoptive or foster 
+                parent, or the child, involved.''.
+
+    (b) Enforcement.--Section 474 of such Act (42 U.S.C. 674) is amended 
+by adding at the end the following:
+    ``(d)(1) If, during any quarter of a fiscal year, a State's program 
+operated under this part is found, as a result of a review conducted 
+under section 1123A, or otherwise, to have violated section 471(a)(18) 
+with respect to a person or to have failed to implement a corrective 
+action plan within a period of time not to exceed 6 months with respect 
+to such violation, then, notwithstanding subsection (a) of this section 
+and any regulations promulgated under section 1123A(b)(3), the Secretary 
+shall reduce the amount otherwise payable to the State under this part, 
+for that fiscal year quarter and for any subsequent quarter of such 
+fiscal year, until the State program is found, as a result of a 
+subsequent review under section 1123A, to have implemented a corrective 
+action plan with respect to such violation, by--
+            ``(A) 2 percent of such otherwise payable amount, in the 
+        case of the 1st such finding for the fiscal year with respect to 
+        the State;
+            ``(B) 3 percent of such otherwise payable amount, in the 
+        case of the 2nd such finding for the fiscal year with respect to 
+        the State; or
+            ``(C) 5 percent of such otherwise payable amount, in the 
+        case of the 3rd or subsequent such finding for the fiscal year 
+        with respect to the State.
+
+In imposing the penalties described in this paragraph, the Secretary 
+shall not reduce any fiscal year payment to a State by more than 5 
+percent.
+    ``(2) Any other entity which is in a State that receives funds under 
+this part and which violates section 471(a)(18) during a
+
+[[Page 110 STAT. 1904]]
+
+fiscal year quarter with respect to any person shall remit to the 
+Secretary all funds that were paid by the State to the entity during the 
+quarter from such funds.
+    ``(3)(A) Any individual who is aggrieved by a violation of section 
+471(a)(18) by a State or other entity may bring an action seeking relief 
+from the State or other entity in any United States district court.
+    ``(B) An action under this paragraph may not be brought more than 2 
+years after the date the alleged violation occurred.
+
+    ``(4) This subsection shall not be construed to affect the 
+application of the Indian Child Welfare Act of 1978.''.
+
+    (c) Civil <<NOTE: 42 USC 1996b.>>  Rights.--
+            (1) Prohibited conduct.--A person or government that is 
+        involved in adoption or foster care placements may not--
+                    (A) deny to any individual the opportunity to become 
+                an adoptive or a foster parent, on the basis of the 
+                race, color, or national origin of the individual, or of 
+                the child, involved; or
+                    (B) delay or deny the placement of a child for 
+                adoption or into foster care, on the basis of the race, 
+                color, or national origin of the adoptive or foster 
+                parent, or the child, involved.
+            (2) Enforcement.--Noncompliance with paragraph (1) is deemed 
+        a violation of title VI of the Civil Rights Act of 1964.
+            (3) No effect on the indian child welfare act of 1978.--This 
+        subsection shall not be construed to affect the application of 
+        the Indian Child Welfare Act of 1978.
+
+    (d) Conforming Amendment.--Section 553 of the Howard M. Metzenbaum 
+Multiethnic Placement Act of 1994 (42 U.S.C. 5115a) is repealed.
+SEC. 1809. 6-MONTH <<NOTE: 26 USC 6302 note.>>  DELAY OF 
+                          ELECTRONIC FUND TRANSFER REQUIREMENT.
+
+    Notwithstanding any other provision of law, the increase in the 
+applicable required percentages for fiscal year 1997 in clauses (i)(IV) 
+and (ii)(IV) of section 6302(h)(2)(C) of the Internal Revenue Code of 
+1986 shall not take effect before July 1, 1997.
+
+                Subtitle I--Foreign Trust Tax Compliance
+
+SEC. 1901. IMPROVED INFORMATION REPORTING ON FOREIGN TRUSTS.
+
+    (a) In General.--Section 6048 (relating to returns as to certain 
+foreign trusts) is amended to read as follows:
+``SEC. 6048. INFORMATION WITH RESPECT TO CERTAIN FOREIGN TRUSTS.
+
+    ``(a) Notice of Certain Events.--
+            ``(1) General rule.--On or before the 90th day (or such 
+        later day as the Secretary may prescribe) after any reportable 
+        event, the responsible party shall provide written notice of 
+        such event to the Secretary in accordance with paragraph (2).
+            ``(2) Contents of notice.--The notice required by paragraph 
+        (1) shall contain such information as the Secretary may 
+        prescribe, including--
+
+[[Page 110 STAT. 1905]]
+
+                    ``(A) the amount of money or other property (if any) 
+                transferred to the trust in connection with the 
+                reportable event, and
+                    ``(B) the identity of the trust and of each trustee 
+                and beneficiary (or class of beneficiaries) of the 
+                trust.
+            ``(3) Reportable event.--For purposes of this subsection--
+                    ``(A) In general.--The term `reportable event' 
+                means--
+                          ``(i) the creation of any foreign trust by a 
+                      United States person,
+                          ``(ii) the transfer of any money or property 
+                      (directly or indirectly) to a foreign trust by a 
+                      United States person, including a transfer by 
+                      reason of death, and
+                          ``(iii) the death of a citizen or resident of 
+                      the United States if--
+                                    ``(I) the decedent was treated as 
+                                the owner of any portion of a foreign 
+                                trust under the 
+                                rules of subpart E of part I of 
+                                subchapter J of chapter 1, or
+                                    ``(II) any portion of a foreign 
+                                trust was included in the gross estate 
+                                of the decedent.
+                    ``(B) Exceptions.--
+                          ``(i) Fair market value sales.--Subparagraph 
+                      (A)(ii) shall not apply to any transfer of 
+                      property to a trust in exchange for consideration 
+                      of at least the fair market value of the 
+                      transferred property. For purposes of the 
+                      preceding sentence, consideration other than cash 
+                      shall be taken into account at its fair market 
+                      value and the rules of section 679(a)(3) shall 
+                      apply.
+                          ``(ii) Deferred compensation and charitable 
+                      trusts.--Subparagraph (A) shall not apply with 
+                      respect to a trust which is--
+                                    ``(I) described in section 402(b), 
+                                404(a)(4), or 404A, or
+                                    ``(II) determined by the Secretary 
+                                to be described in section 501(c)(3).
+            ``(4) Responsible party.--For purposes of this subsection, 
+        the term `responsible party' means--
+                    ``(A) the grantor in the case of the creation of an 
+                inter vivos trust,
+                    ``(B) the transferor in the case of a reportable 
+                event described in paragraph (3)(A)(ii) other than a 
+                transfer by reason of death, and
+                    ``(C) the executor of the decedent's estate in any 
+                other case.
+
+    ``(b) United States Grantor of Foreign Trust.--
+            ``(1) In general.--If, at any time during any taxable year 
+        of a United States person, such person is treated as the owner 
+        of any portion of a foreign trust under the rules of subpart E 
+        of part I of subchapter J of chapter 1, such person shall be 
+        responsible to ensure that--
+                    ``(A) such trust makes a return for such year which 
+                sets forth a full and complete accounting of all trust 
+                activities and operations for the year, the name of the 
+                United States agent for such trust, and such other 
+                information as the Secretary may prescribe, and
+                    ``(B) such trust furnishes such information as the 
+                Secretary may prescribe to each United States person (i) 
+                who
+
+[[Page 110 STAT. 1906]]
+
+                is treated as the owner of any portion of such trust or 
+                (ii) who receives (directly or indirectly) any 
+                distribution from the trust.
+            ``(2) Trusts not having united states agent.--
+                    ``(A) In general.--If the rules of this paragraph 
+                apply to any foreign trust, the determination of amounts 
+                required to be taken into account with respect to such 
+                trust by a United States person under the rules of 
+                subpart E of part I of subchapter J of chapter 1 shall 
+                be determined by the Secretary.
+                    ``(B) United states agent required.--The rules of 
+                this paragraph shall apply to any foreign trust to which 
+                paragraph (1) applies unless such trust agrees (in such 
+                manner, subject to such conditions, and at such time as 
+                the Secretary shall prescribe) to authorize a United 
+                States person to act as such trust's limited agent 
+                solely for purposes of applying sections 7602, 7603, and 
+                7604 with respect to--
+                          ``(i) any request by the Secretary to examine 
+                      records or produce testimony related to the proper 
+                      treatment of amounts required to be taken into 
+                      account under the rules referred to in 
+                      subparagraph (A), or
+                          ``(ii) any summons by the Secretary for such 
+                      records or testimony.
+                The appearance of persons or production of records by 
+                reason of a United States person being such an agent 
+                shall not subject such persons or records to legal 
+                process for any purpose other than determining the 
+                correct treatment under this title of the amounts 
+                required to be taken into account under the rules 
+                referred to in subparagraph (A). A foreign trust which 
+                appoints an agent described in this subparagraph shall 
+                not be considered to have an office or a permanent 
+                establishment in the United States, or to be engaged in 
+                a trade or business in the United States, solely because 
+                of the activities of such agent pursuant to this 
+                subsection.
+                    ``(C) Other rules to apply.--Rules similar to the 
+                rules of paragraphs (2) and (4) of section 6038A(e) 
+                shall apply for purposes of this paragraph.
+
+    ``(c) Reporting by United States Beneficiaries of Foreign Trusts.--
+            ``(1) In general.--If any United States person receives 
+        (directly or indirectly) during any taxable year of such person 
+        any distribution from a foreign
+trust, such person shall make a return with respect to such trust for 
+such year which includes--
+                    ``(A) the name of such trust,
+                    ``(B) the aggregate amount of the distributions so 
+                received from such trust during such taxable year, and
+                    ``(C) such other information as the Secretary may 
+                prescribe.
+            ``(2) Inclusion in income if records not provided.--
+                    ``(A) In general.--If adequate records are not 
+                provided to the Secretary to determine the proper 
+                treatment of any distribution from a foreign trust, such 
+                distribution shall be treated as an accumulation 
+                distribution includible in the gross income of the 
+                distributee under chapter 1. To
+
+[[Page 110 STAT. 1907]]
+
+                the extent provided in regulations, the preceding 
+                sentence shall not apply if the foreign trust elects to 
+                be subject to rules similar to the rules of subsection 
+                (b)(2)(B).
+                    ``(B) Application of accumulation distribution 
+                rules.--For purposes of applying section 668 in a case 
+                to which subparagraph (A) applies, the applicable number 
+                of years for purposes of section 668(a) shall be \1/2\ 
+                of the number of years the trust has been in existence.
+
+    ``(d) Special Rules.--
+            ``(1) Determination of whether united states person makes 
+        transfer or receives distribution.--For purposes of this 
+        section, in determining whether a United States person makes a 
+        transfer to, or receives a distribution from, a foreign trust, 
+        the fact that a portion of such trust is treated as owned by 
+        another person under the rules of subpart E of part I of 
+        subchapter J of chapter 1 shall be disregarded.
+            ``(2) Domestic trusts with foreign activities.--To the 
+        extent provided in regulations, a trust which is a United States 
+        person shall be treated as a foreign trust for purposes of this 
+        section and section 6677 if such trust has substantial 
+        activities, or holds substantial property, outside the United 
+        States.
+            ``(3) Time and manner of filing information.--Any notice or 
+        return required under this section shall be made at such time 
+        and in such manner as the Secretary shall prescribe.
+            ``(4) Modification of return requirements.--The Secretary is 
+        authorized to suspend or modify any requirement of this section 
+        if the Secretary determines that the United States has no 
+        significant tax interest in obtaining the required 
+        information.''.
+
+    (b) Increased Penalties.--Section 6677 (relating to failure to file 
+information returns with respect to certain foreign trusts) is amended 
+to read as follows:
+``SEC. 6677. FAILURE TO FILE INFORMATION WITH RESPECT TO 
+                            CERTAIN FOREIGN TRUSTS.
+
+    ``(a) Civil Penalty.--In addition to any criminal penalty 
+provided by law, if any notice or return required to be filed by section 
+6048--
+            ``(1) is not filed on or before the time provided in such 
+        section, or
+            ``(2) does not include all the information required pursuant 
+        to such section or includes incorrect information,
+
+the person required to file such notice or return shall pay a penalty 
+equal to 35 percent of the gross reportable amount. If any failure 
+described in the preceding sentence continues for more than 90 days 
+after the day on which the Secretary mails notice of such failure to the 
+person required to pay such penalty, such person shall pay a penalty (in 
+addition to the amount determined under the preceding sentence) of 
+$10,000 for each 30-day period (or 
+fraction thereof) during which such failure continues after the 
+expiration of such 90-day period. In no event shall the penalty under 
+this subsection with respect to any failure exceed the gross reportable 
+amount.
+    ``(b) Special Rules for Returns Under Section 6048(b).--In the case 
+of a return required under section 6048(b)--
+            ``(1) the United States person referred to in such section 
+        shall be liable for the penalty imposed by subsection (a), and
+
+[[Page 110 STAT. 1908]]
+
+            ``(2) subsection (a) shall be applied by substituting `5 
+        percent' for `35 percent'.
+
+    ``(c) Gross Reportable Amount.--For purposes of subsection (a), the 
+term `gross reportable amount' means--
+            ``(1) the gross value of the property involved in the event 
+        (determined as of the date of the event) in the case of a 
+        failure relating to section 6048(a),
+            ``(2) the gross value of the portion of the trust's assets 
+        at the close of the year treated as owned by the United States 
+        person in the case of a failure relating to section 6048(b)(1), 
+        and
+            ``(3) the gross amount of the distributions in the case of a 
+        failure relating to section 6048(c).
+
+    ``(d) Reasonable Cause Exception.--No penalty shall be imposed by 
+this section on any failure which is shown to be due to reasonable cause 
+and not due to willful
+neglect. The fact that a foreign jurisdiction would impose a civil or 
+criminal penalty on the taxpayer (or any other person) for disclosing 
+the required information is not reasonable cause.
+
+    ``(e) Deficiency Procedures Not To Apply.--Subchapter B of chapter 
+63 (relating to deficiency procedures for income, estate, gift, and 
+certain excise taxes) shall not apply in respect of the assessment or 
+collection of any penalty imposed by subsection (a).''.
+    (c) Conforming Amendments.--
+            (1) Paragraph (2) of section 6724(d) is amended by striking 
+        ``or'' at the end of subparagraph (S), by striking the period at 
+        the end of subparagraph (T) and inserting ``, or'', and by 
+        inserting after subparagraph (T) the following new subparagraph:
+                    ``(U) section 6048(b)(1)(B) (relating to foreign 
+                trust reporting requirements).''.
+            (2) The table of sections for subpart B of part III of 
+        subchapter A of chapter 61 is amended by striking the item 
+        relating to section 6048 and inserting the following new item:
+
+``Sec. 6048. Information with respect to certain foreign trusts.''.
+
+            (3) The table of sections for part I of subchapter B of 
+        chapter 68 is amended by striking the item relating to section 
+        6677 and inserting the following new item:
+
+``Sec. 6677. Failure to file information with respect to certain foreign 
+           trusts.''.
+
+    (d) Effective <<NOTE: 26 USC 6048 note.>>  Dates.--
+            (1) Reportable events.--To the extent related to subsection 
+        (a) of section 6048 of the Internal Revenue Code of 1986, as 
+        amended by this section, the amendments made by this section 
+        shall apply to reportable events (as defined in such section 
+        6048) occurring after the date of the enactment of this Act.
+            (2) Grantor trust reporting.--To the extent related to 
+        subsection (b) of such section 6048, the amendments made by this 
+        section shall apply to taxable years of United States persons 
+        beginning after December 31, 1995.
+            (3) Reporting by united states beneficiaries.--To the extent 
+        related to subsection (c) of such section 6048, the amendments 
+        made by this section shall apply to distributions received after 
+        the date of the enactment of this Act.
+
+[[Page 110 STAT. 1909]]
+
+SEC. 1902. COMPARABLE PENALTIES FOR FAILURE TO FILE RETURN 
+                          RELATING TO TRANSFERS TO FOREIGN 
+                          ENTITIES.
+
+    (a) In General.--Section 1494 is amended by adding at the end the 
+following new subsection:
+    ``(c) Penalty.--In the case of any failure to file a return required 
+by the Secretary with respect to any transfer described in section 1491, 
+the person required to file such return shall be liable for the 
+penalties provided in section 6677 in the same manner as if such failure 
+were a failure to file a notice under section 6048(a).''.
+    (b) Effective <<NOTE: 26 USC 1494 note.>>  Date.--The amendment made 
+by subsection (a) shall apply to transfers after the date of the 
+enactment of this Act.
+SEC. 1903. MODIFICATIONS OF RULES RELATING TO FOREIGN TRUSTS 
+                          HAVING ONE OR MORE UNITED STATES 
+                          BENEFICIARIES.
+
+    (a) Treatment of Trust Obligations, Etc.--
+            (1) Paragraph (2) of section 679(a) is amended by striking 
+        subparagraph (B) and inserting the following:
+                    ``(B) Transfers at fair market value.--To any 
+                transfer of property to a trust in exchange for 
+                consideration of at least the fair market value of the 
+                transferred property. For purposes of the preceding 
+                sentence, consideration other than cash shall be taken 
+                into account at its fair market value.''.
+            (2) Subsection (a) of section 679 (relating to foreign 
+        trusts having one or more United States beneficiaries) is 
+        amended by adding at the end the following new paragraph:
+            ``(3) Certain obligations not taken into account under fair 
+        market value exception.--
+                    ``(A) In general.--In determining whether paragraph 
+                (2)(B) applies to any transfer by a person described in 
+                clause (ii) or (iii) of subparagraph (C), there shall 
+                not be taken into account--
+                          ``(i) except as provided in regulations, any 
+                      obligation of a person described in subparagraph 
+                      (C), and
+                          ``(ii) to the extent provided in regulations, 
+                      any obligation which is guaranteed by a person 
+                      described in subparagraph (C).
+                    ``(B) Treatment of principal payments on 
+                obligation.--Principal payments by the trust on any 
+                obligation referred to in subparagraph (A) shall be 
+                taken into account on and after the date of the payment 
+                in determining the portion of the trust attributable to 
+                the property transferred.
+                    ``(C) Persons described.--The persons described in 
+                this subparagraph are--
+                          ``(i) the trust,
+                          ``(ii) any grantor or beneficiary of the 
+                      trust, and
+                          ``(iii) any person who is related (within the 
+                      meaning of section 643(i)(2)(B)) to any grantor or 
+                      beneficiary of the trust.''.
+
+    (b) Exemption of Transfers to Charitable Trusts.--Subsection (a) of 
+section 679 is amended by striking ``section 404(a)(4) or 404A'' and 
+inserting ``section 6048(a)(3)(B)(ii)''.
+
+    (c) Other Modifications.--Subsection (a) of section 679 is amended 
+by adding at the end the following new paragraphs:
+
+[[Page 110 STAT. 1910]]
+
+            ``(4) Special rules applicable to foreign grantor who later 
+        becomes a united states person.--
+                    ``(A) In general.--If a nonresident alien individual 
+                has a residency starting date within 5 years after 
+                directly or indirectly transferring property to a 
+                foreign trust, 
+                this section and section 6048 shall be applied as if 
+                such individual transferred to such trust on the 
+                residency starting date an amount equal to the portion 
+                of such trust attributable to the property transferred 
+                by such individual to such trust in such transfer.
+                    ``(B) Treatment of undistributed income.--For 
+                purposes of this section, undistributed net income for 
+                periods before such individual's residency starting date 
+                shall be taken into account in determining the portion 
+                of the trust which is attributable to property 
+                transferred by such individual to such trust but shall 
+                not otherwise be taken into account.
+                    ``(C) Residency starting date.--For purposes of this 
+                paragraph, an individual's residency starting date is 
+                the residency starting date determined under section 
+                7701(b)(2)(A).
+            ``(5) Outbound trust migrations.--If--
+                    ``(A) an individual who is a citizen or resident of 
+                the United States transferred property to a trust which 
+                was not a foreign trust, and
+                    ``(B) such trust becomes a foreign trust while such 
+                individual is alive,
+        then this section and section 6048 shall be applied as if such 
+        individual transferred to such trust on the date such trust 
+        becomes a foreign trust an amount equal to the portion of such 
+        trust attributable to the property previously transferred by 
+        such individual to such trust. A rule similar to the rule of 
+        paragraph (4)(B) shall apply for purposes of this paragraph.''.
+
+    (d) Modifications Relating to Whether Trust Has United States 
+Beneficiaries.--Subsection (c) of section 679 is amended by adding at 
+the end the following new paragraph:
+            ``(3) Certain united states beneficiaries disregarded.--A 
+        beneficiary shall not be treated as a United States person in 
+        applying this section with respect to any transfer of property 
+        to foreign trust if such beneficiary first became a United 
+        States person more than 5 years after the date of such 
+        transfer.''.
+
+    (e) Technical Amendment.--Subparagraph (A) of section 679(c)(2) is 
+amended to read as follows:
+                    ``(A) in the case of a foreign corporation, such 
+                corporation is a controlled foreign corporation (as 
+                defined in section 957(a)),''.
+
+    (f) Regulations.--Section 679 is amended by adding at the end the 
+following new subsection:
+    ``(d) Regulations.--The Secretary shall prescribe such regulations 
+as may be necessary or appropriate to carry out the purposes of this 
+section.''.
+    (g) Effective <<NOTE: 26 USC 679 note.>>  Date.--The amendments made 
+by this section shall apply to transfers of property after February 6, 
+1995.
+SEC. 1904. FOREIGN PERSONS NOT TO BE TREATED AS OWNERS UNDER 
+                          GRANTOR TRUST RULES.
+
+    (a) General Rule.--
+
+[[Page 110 STAT. 1911]]
+
+            (1) Subsection (f) of section 672 (relating to special rule 
+        where grantor is foreign person) is amended to read as follows:
+
+    ``(f) Subpart Not To Result in Foreign Ownership.--
+            ``(1) In general.--Notwithstanding any other provision of 
+        this subpart, this subpart shall apply only to the extent such 
+        application results in an amount (if any) being currently taken 
+        into account (directly or through 1 or more entities) under this 
+        chapter in computing the income of a citizen or resident of the 
+        United States or a domestic corporation.
+            ``(2) Exceptions.--
+                    ``(A) Certain revocable and irrevocable trusts.--
+                Paragraph (1) shall not apply to any portion of a 
+                trust if--
+                          ``(i) the power to revest absolutely in the 
+                      grantor title to the trust property to which such 
+                      portion is attributable is exercisable solely by 
+                      the grantor without the approval or consent of any 
+                      other person or with the consent of a related or 
+                      subordinate party who is subservient to the 
+                      grantor, or
+                          ``(ii) the only amounts distributable from 
+                      such portion (whether income or corpus) during the 
+                      lifetime of the grantor are amounts distributable 
+                      to the grantor or the spouse of the grantor.
+                    ``(B) Compensatory trusts.--Except as provided in 
+                regulations, paragraph (1) shall not apply to any 
+                portion of a trust distributions from which are taxable 
+                as compensation for services rendered.
+            ``(3) Special rules.--Except as otherwise provided in 
+        regulations prescribed by the Secretary--
+                    ``(A) a controlled foreign corporation (as defined 
+                in section 957) shall be treated as a domestic 
+                corporation for purposes of paragraph (1), and
+                    ``(B) paragraph (1) shall not apply for purposes of 
+                applying section 1296.
+            ``(4) Recharacterization of purported gifts.--In the case of 
+        any transfer directly or indirectly from a partnership or 
+        foreign corporation which the transferee treats as a 
+        gift or bequest, the Secretary may recharacterize such transfer 
+        in such circumstances as the Secretary determines to be 
+        appropriate to prevent the avoidance of the purposes of this 
+        subsection.
+            ``(5) Special rule where grantor is foreign 
+        person.--If--
+                    ``(A) but for this subsection, a foreign person 
+                would be treated as the owner of any portion of a trust, 
+                and
+                    ``(B) such trust has a beneficiary who is a United 
+                States person,
+        such beneficiary shall be treated as the grantor of such portion 
+        to the extent such beneficiary has made (directly or indirectly) 
+        transfers of property (other than in a sale for full and 
+        adequate consideration) to such foreign person. For purposes of 
+        the preceding sentence, any gift shall not be taken into account 
+        to the extent such gift would be excluded from taxable gifts 
+        under section 2503(b).
+            ``(6) Regulations.--The Secretary shall prescribe such 
+        regulations as may be necessary or appropriate to carry out
+
+[[Page 110 STAT. 1912]]
+
+        the purposes of this subsection, including regulations providing 
+        that paragraph (1) shall not apply in appropriate cases.''.
+            (2) The last sentence of subsection (c) of section 672 is 
+        amended by inserting ``subsection (f) and'' before ``sections 
+        674''.
+
+    (b) Credit for Certain Taxes.--
+            (1) Paragraph (2) of section 665(d) is amended by adding at 
+        the end the following new sentence: ``Under rules or regulations 
+        prescribed by the Secretary, in the case of any foreign trust of 
+        which the settlor or another person would be treated as owner of 
+        any portion of the trust under subpart E but for section 672(f), 
+        the term `taxes imposed on the trust' includes the allocable 
+        amount of any income, war profits, and excess profits taxes 
+        imposed by any foreign country or possession of the United 
+        States on the settlor or such other person in respect of trust 
+        income.''.
+            (2) Paragraph (5) of section 901(b) is amended by adding at 
+        the end the following new sentence: ``Under rules or regulations 
+        prescribed by the Secretary, in the case of any foreign trust of 
+        which the settlor or another person would be treated as owner of 
+        any portion of the trust under subpart E but for section 672(f), 
+        the allocable amount of any income, war profits, and excess 
+        profits taxes imposed by any foreign country or possession of 
+        the United States on the settlor or such other person in respect 
+        of trust income.''.
+
+    (c) Distributions by Certain Foreign Trusts Through Nominees.--
+            (1) Section 643 is amended by adding at the end the 
+        following new subsection:
+
+    ``(h) Distributions by Certain Foreign Trusts Through Nominees.--For 
+purposes of this part, any amount paid to a United States person which 
+is derived directly or indirectly from a foreign trust of which the 
+payor is not the grantor shall be deemed in the year of payment to have 
+been directly paid by the foreign trust to such United States person.''.
+            (2) Section 665 is amended by striking subsection (c).
+
+    (d) Effective <<NOTE: 26 USC 643 note.>>  Date.--
+            (1) In general.--Except as provided by paragraph (2), the 
+        amendments made by this section shall take effect 
+        on the date of the enactment of this Act.
+            (2) Exception for certain trusts.--The amendments made by 
+        this section shall not apply to any trust--
+                    (A) which is treated as owned by the grantor under 
+                section 676 or 677 (other than subsection (a)(3) 
+                thereof) of the Internal Revenue Code of 1986, and
+                    (B) which is in existence on September 19, 1995.
+        The preceding sentence shall not apply to the portion of any 
+        such trust attributable to any transfer to such trust after 
+        September 19, 1995.
+
+    (e) Transitional <<NOTE: 26 USC 1491 note.>>  Rule.--If--
+            (1) by reason of the amendments made by this section, any 
+        person other than a United States person ceases to be treated as 
+        the owner of a portion of a domestic trust, and
+            (2) before January 1, 1997, such trust becomes a foreign 
+        trust, or the assets of such trust are transferred to a foreign 
+        trust,
+
+[[Page 110 STAT. 1913]]
+
+no tax shall be imposed by section 1491 of the Internal Revenue Code of 
+1986 by reason of such trust becoming a foreign trust or the assets of 
+such trust being transferred to a foreign trust.
+
+SEC. 1905. INFORMATION REPORTING REGARDING FOREIGN GIFTS.
+
+    (a) In General.--Subpart A of part III of subchapter A of chapter 61 
+is amended by inserting after section 6039E the following new section:
+``SEC. 6039F. NOTICE OF LARGE GIFTS RECEIVED FROM FOREIGN 
+                              PERSONS.
+
+    ``(a) In General.--If the value of the aggregate foreign gifts 
+received by a United States person (other than an organization described 
+in section 501(c) and exempt from tax under section 501(a)) during any 
+taxable year exceeds $10,000, such United States person shall furnish 
+(at such time and in such manner as the Secretary shall prescribe) such 
+information as the Secretary may prescribe regarding each foreign gift 
+received during such year.
+    ``(b) Foreign Gift.--For purposes of this section, the term `foreign 
+gift' means any amount received from a person other than a United States 
+person which the recipient treats as a gift or bequest. Such term shall 
+not include any qualified transfer (within the meaning of section 
+2503(e)(2)) or any distribution properly disclosed in a return under 
+section 6048(c).
+    ``(c) Penalty for Failure To File Information.--
+            ``(1) In general.--If a United States person fails to 
+        furnish the information required by subsection (a) with respect 
+        to 
+        any foreign gift within the time prescribed therefor (including 
+        extensions)--
+                    ``(A) the tax consequences of the receipt of such 
+                gift shall be determined by the Secretary, and
+                    ``(B) such United States person shall pay (upon 
+                notice and demand by the Secretary and in the same 
+                manner as tax) an amount equal to 5 percent of the 
+                amount of such foreign gift for each month for which the 
+                failure continues (not to exceed 25 percent of such 
+                amount in the aggregate).
+            ``(2) Reasonable cause exception.--Paragraph (1) shall not 
+        apply to any failure to report a foreign gift if the United 
+        States person shows that the failure is due to reasonable cause 
+        and not due to willful neglect.
+
+    ``(d) Cost-of-Living Adjustment.--In the case of any taxable year 
+beginning after December 31, 1996, the $10,000 amount under subsection 
+(a) shall be increased by an amount equal to the product of such amount 
+and the cost-of-living adjustment for such taxable year under section 
+1(f)(3), except that subparagraph (B) thereof shall be applied by 
+substituting `1995' for `1992'.
+    ``(e) Regulations.--The Secretary shall prescribe such regulations 
+as may be necessary or appropriate to carry out the purposes of this 
+section.''.
+    (b) Clerical Amendment.--The table of sections for such subpart is 
+amended by inserting after the item relating to section 6039E the 
+following new item:
+
+``Sec. 6039F. Notice of large gifts received from foreign persons.''.
+
+    (c) Effective <<NOTE: 26 USC 6039F note.>>  Date.--The amendments 
+made by this section shall apply to amounts received after the date of 
+the enactment of this Act in taxable years ending after such date.
+
+[[Page 110 STAT. 1914]]
+
+SEC. 1906. MODIFICATION OF RULES RELATING TO FOREIGN TRUSTS WHICH 
+                          ARE NOT GRANTOR TRUSTS.
+
+    (a) Modification of Interest Charge on Accumulation Distributions.--
+Subsection (a) of section 668 (relating to interest charge on 
+accumulation distributions from foreign trusts) is 
+amended to read as follows:
+    ``(a) General Rule.--For purposes of the tax determined under 
+section 667(a)--
+            ``(1) Interest determined using underpayment rates.--The 
+        interest charge determined under this section with respect to 
+        any distribution is the amount of interest which would be 
+        determined on the partial tax computed under section 667(b) for 
+        the period described in paragraph (2) using the rates and the 
+        method under section 6621 applicable to underpayments of tax.
+            ``(2) Period.--For purposes of paragraph (1), the period 
+        described in this paragraph is the period which begins on the 
+        date which is the applicable number of years before the date of 
+        the distribution and which ends on the date of the distribution.
+            ``(3) Applicable number of years.--For purposes of paragraph 
+        (2)--
+                    ``(A) In general.--The applicable number of years 
+                with respect to a distribution is the number determined 
+                by dividing--
+                          ``(i) the sum of the products described in 
+                      subparagraph (B) with respect to each 
+                      undistributed income year, by
+                          ``(ii) the aggregate undistributed net income.
+                The quotient determined under the preceding sentence 
+                shall be rounded under procedures prescribed by the 
+                Secretary.
+                    ``(B) Product described.--For purposes of sub-
+                paragraph (A), the product described in this 
+                subparagraph with respect to any undistributed income 
+                year is the product of--
+                          ``(i) the undistributed net income for such 
+                      year, and
+                          ``(ii) the sum of the number of taxable years 
+                      between such year and the taxable year of the 
+                      distribution (counting in each case the 
+                      undistributed income year but not counting the 
+                      taxable year of the distribution).
+            ``(4) Undistributed income year.--For purposes of this 
+        subsection, the term `undistributed income year' means any prior 
+        taxable year of the trust for which there is undistributed net 
+        income, other than a taxable year during all of which the 
+        beneficiary receiving the distribution was not a citizen or 
+        resident of the United States.
+            ``(5) Determination of undistributed net income.--
+        Notwithstanding section 666, for purposes of this subsection, an 
+        accumulation distribution from the trust shall be treated as 
+        reducing proportionately the undistributed net income for 
+        undistributed income years.
+            ``(6) Periods before 1996.--Interest for the portion of the 
+        period described in paragraph (2) which occurs before January 1, 
+        1996, shall be determined--
+
+[[Page 110 STAT. 1915]]
+
+                    ``(A) by using an interest rate of 6 percent, and
+                    ``(B) without compounding until January 1, 1996.''.
+
+    (b) Abusive Transactions.--Section 643(a) is amended by inserting 
+after paragraph (6) the following new paragraph:
+            ``(7) Abusive transactions.--The Secretary shall prescribe 
+        such regulations as may be necessary or appropriate to carry out 
+        the purposes of this part, including regulations to prevent 
+        avoidance of such purposes.''.
+
+    (c) Treatment of Loans From Trusts.--
+            (1) In general.--Section 643 (relating to definitions 
+        applicable to subparts A, B, C, and D) is amended by adding at 
+        the end the following new subsection:
+
+    ``(i) Loans From Foreign Trusts.--For purposes of subparts B, C, and 
+D--
+            ``(1) General rule.--Except as provided in regulations, if a 
+        foreign trust makes a loan of cash or marketable securities 
+        directly or indirectly to--
+                    ``(A) any grantor or beneficiary of such trust who 
+                is a United States person, or
+                    ``(B) any United States person not described in 
+                subparagraph (A) who is related to such grantor or 
+                beneficiary,
+        the amount of such loan shall be treated as a distribution by 
+        such trust to such grantor or beneficiary (as the case may be).
+            ``(2) Definitions and special rules.--For purposes of this 
+        subsection--
+                    ``(A) Cash.--The term `cash' includes foreign 
+                currencies and cash equivalents.
+                    ``(B) Related person.--
+                          ``(i) In general.--A person is related to 
+                      another person if the relationship between such 
+                      persons would result in a disallowance of losses 
+                      under section 267 or 707(b). In applying section 
+                      267 for purposes of the preceding sentence, 
+                      section 267(c)(4) shall be applied as if the 
+                      family of an individual includes the spouses of 
+                      the members of the family.
+                          ``(ii) Allocation.--If any person described in 
+                      paragraph (1)(B) is related to more than one 
+                      person, the grantor or beneficiary to whom the 
+                      treatment under this subsection applies shall be 
+                      determined under regulations prescribed by the 
+                      Secretary.
+                    ``(C) Exclusion of tax-exempts.--The term `United 
+                States person' does not include any entity exempt from 
+                tax under this chapter.
+                    ``(D) Trust not treated as simple trust.--Any trust 
+                which is treated under this subsection as making a 
+                distribution shall be treated as not described in 
+                section 651.
+            ``(3) Subsequent transactions regarding loan principal.--If 
+        any loan is taken into account under paragraph (1), any 
+        subsequent transaction between the trust and the original 
+        borrower regarding the principal of the loan (by way of complete 
+        or partial repayment, satisfaction, cancellation, discharge, or 
+        otherwise) shall be disregarded for purposes of this title.''.
+
+[[Page 110 STAT. 1916]]
+
+            (2) Technical amendment.--Paragraph (8) of section 7872(f) 
+        is amended by inserting ``, 643(i),'' before ``or 1274'' each 
+        place it appears.
+
+    (d) Effective Dates.--
+            (1) Interest <<NOTE: 26 USC 668 note.>>  charge.--The 
+        amendment made by subsection (a) shall apply to distributions 
+        after the date of the enactment of this Act.
+            (2) Abusive <<NOTE: 26 USC 643 note.>>  transactions.--The 
+        amendment made by subsection (b) shall take effect on the date 
+        of the enactment of this Act.
+            (3) Loans <<NOTE: 26 USC 643 note.>>  from trusts.--The 
+        amendment made by subsection (c) shall apply to loans of cash or 
+        marketable securities made after September 19, 1995.
+
+SEC. 1907. RESIDENCE OF TRUSTS, ETC.
+
+    (a) Treatment as United States Person.--
+            (1) In general.--Paragraph (30) of section 7701(a) is 
+        amended by striking ``and'' at the end of subparagraph (C) and 
+        by striking subparagraph (D) and by inserting the following new 
+        subparagraphs:
+                    ``(D) any estate (other than a foreign estate, 
+                within the meaning of paragraph (31)), and
+                    ``(E) any trust if--
+                          ``(i) a court within the United States is able 
+                      to exercise primary supervision over the 
+                      administration of the trust, and
+                          ``(ii) one or more United States fiduciaries 
+                      have the authority to control all substantial 
+                      decisions of the trust.''.
+            (2) Conforming amendment.--Paragraph (31) of section 7701(a) 
+        is amended to read as follows:
+            ``(31) Foreign estate or trust.--
+                    ``(A) Foreign estate.--The term `foreign estate' 
+                means an estate the income of which, from sources 
+                without the United States which is not effectively 
+                connected with the conduct of a trade or business within 
+                the United States, is not includible in gross income 
+                under subtitle A.
+                    ``(B) Foreign trust.--The term `foreign trust' means 
+                any trust other than a trust described in subparagraph 
+                (E) of paragraph (30).''.
+            (3) Effective <<NOTE: 26 USC 7701 note.>>  date.--The 
+        amendments made by this subsection shall apply--
+                    (A) to taxable years beginning after December 31, 
+                1996, or
+                    (B) at the election of the trustee of a trust, to 
+                taxable years ending after the date of the enactment of 
+                this Act.
+        Such an election, once made, shall be irrevocable.
+
+    (b) Domestic Trusts Which Become Foreign Trusts.--
+            (1) In general.--Section 1491 (relating to imposition of tax 
+        on transfers to avoid income tax) is amended by adding at the 
+        end the following new flush sentence:
+
+``If a trust which is not a foreign trust becomes a foreign trust, such 
+trust shall be treated for purposes of this section as having 
+transferred, immediately before becoming a foreign trust, all of its 
+assets to a foreign trust.''.
+
+[[Page 110 STAT. 1917]]
+
+            (2) Effective <<NOTE: 26 USC 1491 note.>>  date.--The 
+        amendment made by this 
+        subsection shall take effect on the date of the enactment of 
+        this Act.
+
+ Subtitle J--Generalized <<NOTE: GSP Renewal Act of 1996.>>  System of 
+Preferences
+
+SEC. 1951. SHORT <<NOTE: 19 USC 2101 note.>>  TITLE.
+
+    This subtitle may be cited as the ``GSP Renewal Act of 1996''.
+
+SEC. 1952. GENERALIZED SYSTEM OF PREFERENCES.
+
+    (a) In General.--Title V of the Trade Act of 1974 is amended to read 
+as follows:
+
+              ``TITLE V--GENERALIZED SYSTEM OF PREFERENCES
+
+``SEC. 501. AUTHORITY <<NOTE: 19 USC 2461.>>  TO EXTEND PREFERENCES.
+
+    ``The President may provide duty-free treatment for any eligible 
+article from any beneficiary developing country in accordance with the 
+provisions of this title. In taking any such action, the President shall 
+have due regard for--
+            ``(1) the effect such action will have on furthering the 
+        economic development of developing countries through the 
+        expansion of their exports;
+            ``(2) the extent to which other major developed countries 
+        are undertaking a comparable effort to assist developing 
+        countries by granting generalized preferences with respect to 
+        imports of products of such countries;
+            ``(3) the anticipated impact of such action on United States 
+        producers of like or directly competitive products; and
+            ``(4) the extent of the beneficiary developing country's 
+        competitiveness with respect to eligible articles.
+
+``SEC. 502. DESIGNATION <<NOTE: 19 USC 2462.>>  OF BENEFICIARY 
+            DEVELOPING COUNTRIES.
+
+    ``(a) Authority To Designate Countries.--
+            ``(1) Beneficiary developing countries.--The President is 
+        authorized to designate countries as beneficiary developing 
+        countries for purposes of this title.
+            ``(2) Least-developed beneficiary developing countries.--The 
+        President is authorized to designate any beneficiary developing 
+        country as a least-developed beneficiary developing country for 
+        purposes of this title, based on the considerations in section 
+        501 and subsection (c) of this section.
+
+    ``(b) Countries Ineligible for Designation.--
+            ``(1) Specific countries.--The following countries may not 
+        be designated as beneficiary developing countries for purposes 
+        of this title:
+                    ``(A) Australia.
+                    ``(B) Canada.
+                    ``(C) European Union member states.
+                    ``(D) Iceland.
+                    ``(E) Japan.
+                    ``(F) Monaco.
+                    ``(G) New Zealand.
+
+[[Page 110 STAT. 1918]]
+
+                    ``(H) Norway.
+                    ``(I) Switzerland.
+            ``(2) Other bases for ineligibility.--The 
+        President <<NOTE: President.>>  shall not designate any country 
+        a beneficiary developing country under this title if any of the 
+        following applies:
+                    ``(A) Such country is a Communist country, unless--
+                          ``(i) the products of such country receive 
+                      nondiscriminatory treatment,
+                          ``(ii) such country is a WTO Member (as such 
+                      term is defined in section 2(10) of the Uruguay 
+                      Round Agreements Act) (19 U.S.C. 3501(10)) and a 
+                      member of the International Monetary Fund, and
+                          ``(iii) such country is not dominated or 
+                      controlled by international communism.
+                    ``(B) Such country is a party to an arrangement of 
+                countries and participates in any action pursuant to 
+                such arrangement, the effect of which is--
+                          ``(i) to withhold supplies of vital commodity 
+                      resources from international trade or to raise the 
+                      price of such commodities to an unreasonable 
+                      level, and
+                          ``(ii) to cause serious disruption of the 
+                      world 
+                      economy.
+                    ``(C) Such country affords preferential treatment to 
+                the products of a developed country, other than the 
+                United States, which has, or is likely to have, a 
+                significant adverse effect on United States commerce.
+                    ``(D)(i) Such country--
+                          ``(I) has nationalized, expropriated, or 
+                      otherwise seized ownership or control of property, 
+                      including 
+                      patents, trademarks, or copyrights, owned by a 
+                      United States citizen or by a corporation, 
+                      partnership, or association which is 50 percent or 
+                      more beneficially owned by United States citizens,
+                          ``(II) has taken steps to repudiate or nullify 
+                      an existing contract or agreement with a United 
+                      States citizen or a corporation, partnership, or 
+                      association which is
+50 percent or more beneficially owned by United States citizens, the 
+effect of which is to nationalize, expropriate, or otherwise seize 
+ownership or 
+control of property, including patents, trademarks, or copyrights, so 
+owned, or
+                          ``(III) has imposed or enforced taxes or other 
+
+                      exactions, restrictive maintenance or operational 
+                      conditions, or other measures with respect to 
+                      property, including patents, trademarks, or 
+                      copyrights, so owned, the effect of which is to 
+                      nationalize, expropriate, or otherwise seize 
+                      ownership or control of such property,
+                unless clause (ii) applies.
+                    ``(ii) This clause applies if the President 
+                determines that--
+                          ``(I) prompt, adequate, and effective 
+                      compensation has been or is being made to the 
+                      citizen, corporation, partnership, or association 
+                      referred to in clause (i),
+                          ``(II) good faith negotiations to provide 
+                      prompt, adequate, and effective compensation under 
+                      the applicable provisions of international law are 
+                      in progress, or the country described in clause 
+                      (i) is other
+
+[[Page 110 STAT. 1919]]
+
+                      wise taking steps to discharge its obligations 
+                      under international law with respect to such 
+                      citizen, corporation, partnership, or association, 
+                      or
+                          ``(III) a dispute involving such citizen, 
+                      corporation, partnership, or association over 
+                      compensation for such a seizure has been submitted 
+                      to arbitration under the provisions of the 
+                      Convention for the Settlement of Investment 
+                      Disputes, or in another mutually agreed upon 
+                      forum,
+                and the President promptly furnishes a copy of such 
+                determination to the Senate and House of 
+                Representatives.
+                    ``(E) Such country fails to act in good faith in 
+                recognizing as binding or in enforcing arbitral awards 
+                in favor of United States citizens or a corporation, 
+                partnership, or association which is 50 percent or more 
+                beneficially owned by United States citizens, which have 
+                been 
+                made by arbitrators appointed for each case or by 
+                permanent arbitral bodies to which the parties involved 
+                have submitted their dispute.
+                    ``(F) Such country aids or abets, by granting 
+                sanctuary from prosecution to, any individual or group 
+                which has committed an act of international terrorism.
+                    ``(G) Such country has not taken or is not taking 
+                steps to afford internationally recognized worker rights 
+                to 
+                workers in the country (including any designated zone in 
+                that country).
+        Subparagraphs (D), (E), (F), and (G) shall not prevent the 
+        designation of any country as a beneficiary developing country 
+        under this title if the President determines that such 
+        designation will be in the national economic interest of the 
+        United States and reports such determination to the Congress 
+        with the reasons therefor.
+
+    ``(c) Factors Affecting Country Designation.--In determining whether 
+to designate any country as a beneficiary developing country under this 
+title, the President shall take into account--
+            ``(1) an expression by such country of its desire to be so 
+        designated;
+            ``(2) the level of economic development of such country, 
+        including its per capita gross national product, the living 
+        standards of its inhabitants, and any other economic factors 
+        which the President deems appropriate;
+            ``(3) whether or not other major developed countries are 
+        extending generalized preferential tariff treatment to such 
+        country;
+            ``(4) the extent to which such country has assured the 
+        United States that it will provide equitable and reasonable 
+        access to the markets and basic commodity resources of such 
+        country and the extent to which such country has assured the 
+        United States that it will refrain from engaging in unreasonable 
+        export practices;
+            ``(5) the extent to which such country is providing adequate 
+        and effective protection of intellectual property rights;
+            ``(6) the extent to which such country has taken 
+        action to--
+                    ``(A) reduce trade distorting investment practices 
+                and policies (including export performance 
+                requirements); and
+
+[[Page 110 STAT. 1920]]
+
+                    ``(B) reduce or eliminate barriers to trade in 
+                services; and
+            ``(7) whether or not such country has taken or is taking 
+        steps to afford to workers in that country (including any 
+        designated zone in that country) internationally recognized 
+        worker rights.
+
+    ``(d) Withdrawal, Suspension, or Limitation of Country 
+Designation.--
+            ``(1) In general.--The President may withdraw, suspend, or 
+        limit the application of the duty-free treatment accorded under 
+        this title with respect to any country. In taking any action 
+        under this subsection, the President shall consider the factors 
+        set forth in section 501 and subsection (c) of this section.
+            ``(2) Changed circumstances.--The President shall, after 
+        complying with the requirements of subsection (f)(2), withdraw 
+        or suspend the designation of any country as a beneficiary 
+        developing country if, after such designation, the President 
+        determines that as the result of changed circumstances such 
+        country would be barred from designation as a beneficiary 
+        developing country under subsection (b)(2). Such country shall 
+        cease to be a beneficiary developing country on the day on which 
+        the President issues an Executive order or Presidential 
+        proclamation revoking the designation of such country under this 
+        title.
+            ``(3) Advice to congress.--The 
+        President <<NOTE: President.>>  shall, as necessary, advise the 
+        Congress on the application of section 501 and subsection (c) of 
+        this section, and the actions the President has taken to 
+        withdraw, to suspend, or to limit the application of duty-free 
+        treatment with respect to any country which has failed to 
+        adequately take the actions described in subsection (c).
+
+    ``(e) Mandatory Graduation of Beneficiary Developing Countries.--If 
+the President determines that a beneficiary developing country has 
+become a `high income' country, as defined by the official statistics of 
+the International Bank for Reconstruction and Development, then the 
+President shall terminate the designation of such country as a 
+beneficiary developing country for purposes of this title, effective on 
+January 1 of the second year following the year in which such 
+determination is made.
+    ``(f) Congressional Notification.--
+            ``(1) Notification of designation.--
+                    ``(A) In general.--Before the President designates 
+                any country as a beneficiary developing country under 
+                this title, the President shall notify the Congress of 
+                the President's intention to make such designation, 
+                together with the considerations entering into such 
+                decision.
+                    ``(B) Designation as least-developed beneficiary 
+                developing country.--At least 60 days before the 
+                President designates any country as a least-developed 
+                beneficiary developing country, the President shall 
+                notify the Congress of the President's intention to make 
+                such designation.
+            ``(2) Notification of termination.--If the President has 
+        designated any country as a beneficiary developing country under 
+        this title, the President shall not terminate such designation 
+        unless, at least 60 days before such termination, the President 
+        has notified the Congress and has notified such country
+
+[[Page 110 STAT. 1921]]
+
+        of the President's intention to terminate such designation, 
+        together with the considerations entering into such decision.
+
+``SEC. 503. DESIGNATION <<NOTE: 19 USC 2463.>>  OF ELIGIBLE ARTICLES.
+
+    ``(a) Eligible Articles.--
+            ``(1) Designation.--
+                    ``(A) In general.--Except as provided in subsection 
+                (b), the President is authorized to designate articles 
+                as eligible articles from all beneficiary developing 
+                countries for purposes of this title by Executive order 
+                or Presidential proclamation after receiving the advice 
+                of the International Trade Commission in accordance with 
+                subsection (e).
+                    ``(B) Least-developed beneficiary developing 
+                countries.--Except for articles described in 
+                subparagraphs (A), (B), and (E) of subsection (b)(1) and 
+                articles described in paragraphs (2) and (3) of 
+                subsection (b), the President may, in carrying out 
+                section 502(d)(1) and subsection (c)(1) of this section, 
+                designate articles as eligible articles only for 
+                countries designated as least-developed beneficiary 
+                developing countries under section 502(a)(2) if, after 
+                receiving the advice of the International Trade 
+                Commission in accordance with subsection (e) of this 
+                section, the President determines that such articles are 
+                not import-sensitive in the context of imports from 
+                least-developed beneficiary developing countries.
+                    ``(C) Three-year rule.--If, after receiving the 
+                advice of the International Trade Commission under 
+                subsection (e), an article has been formally considered 
+                for designation as an eligible article under this title 
+                and denied such designation, such article may not be 
+                reconsidered for 
+                such designation for a period of 3 years after such 
+                denial.
+            ``(2) Rule of origin.--
+                    ``(A) General rule.--The duty-free treatment 
+                provided under this title shall apply to any eligible 
+                article which is the growth, product, or manufacture of 
+                a beneficiary developing country if--
+                          ``(i) that article is imported directly from a 
+                      beneficiary developing country into the customs 
+                      territory of the United States; and
+                          ``(ii) the sum of--
+                                    ``(I) the cost or value of the 
+                                materials produced in the beneficiary 
+                                developing country or any two or more 
+                                such countries that are members of the 
+                                same association of countries and are 
+                                treated as one country under section 
+                                507(2), plus
+                                    ``(II) the direct costs of 
+                                processing operations performed in such 
+                                beneficiary developing country or such 
+                                member countries,
+is not less than 35 percent of the appraised value of such article at 
+the time it is entered.
+                    ``(B) Exclusions.--An article shall not be treated 
+                as the growth, product, or manufacture of a beneficiary 
+                developing country by virtue of having merely 
+                undergone--
+                          ``(i) simple combining or packaging 
+                      operations, or
+                          ``(ii) mere dilution with water or mere 
+                      dilution with another substance that does not 
+                      materially alter the characteristics of the 
+                      article.
+
+[[Page 110 STAT. 1922]]
+
+            ``(3) Regulations.--The Secretary of the Treasury, after 
+        consulting with the United States Trade Representative, shall 
+        prescribe such regulations as may be necessary to carry out 
+        paragraph (2), including, but not limited to, regulations 
+        providing that, in order to be eligible for duty-free treatment 
+        under this title, an article--
+                    ``(A) must be wholly the growth, product, or 
+                manufacture of a beneficiary developing country, or
+                    ``(B) must be a new or different article of commerce 
+                which has been grown, produced, or manufactured in the 
+                beneficiary developing country.
+
+    ``(b) Articles That May Not Be Designated As Eligible Articles.--
+            ``(1) Import sensitive articles.--The President may not 
+        designate any article as an eligible article under subsection 
+        (a) if such article is within one of the following categories of 
+        import-sensitive articles:
+                    ``(A) Textile and apparel articles which were not 
+                eligible articles for purposes of this title on January 
+                1, 1994, as this title was in effect on such date.
+                    ``(B) Watches, except those watches entered after 
+                June 30, 1989, that the President specifically 
+                determines, after public notice and comment, will not 
+                cause material injury to watch or watch band, strap, or 
+                bracelet manufacturing and assembly operations in the 
+                United States or the United States insular possessions.
+                    ``(C) Import-sensitive electronic articles.
+                    ``(D) Import-sensitive steel articles.
+                    ``(E) Footwear, handbags, luggage, flat goods, work 
+                gloves, and leather wearing apparel which were not 
+                eligible articles for purposes of this title on January 
+                1, 1995, as this title was in effect on such date.
+                    ``(F) Import-sensitive semimanufactured and 
+                manufactured glass products.
+                    ``(G) Any other articles which the President 
+                determines to be import-sensitive in the context of the 
+                Generalized System of Preferences.
+            ``(2) Articles against which other actions taken.--An 
+        article shall not be an eligible article for purposes of this 
+        title for any period during which such article is the subject of 
+        any action proclaimed pursuant to section 203 of this Act (19 
+        U.S.C. 2253) or section 232 or 351 of the Trade Expansion Act of 
+        1962 (19 U.S.C. 1862, 1981).
+            ``(3) Agricultural products.--No quantity of an agricultural 
+        product subject to a tariff-rate quota that exceeds the in-quota 
+        quantity shall be eligible for duty-free treatment under this 
+        title.
+
+    ``(c) Withdrawal, Suspension, or Limitation of Duty-Free Treatment; 
+Competitive Need Limitation.--
+            ``(1) In general.--The President may withdraw, suspend, or 
+        limit the application of the duty-free treatment accorded under 
+        this title with respect to any article, except that no rate of 
+        duty may be established with respect to any article pursuant to 
+        this subsection other than the rate which would apply but for 
+        this title. In taking any action under this subsection, the 
+        President shall consider the factors set forth in sections 501 
+        and 502(c).
+
+[[Page 110 STAT. 1923]]
+
+            ``(2) Competitive need limitation.--
+                    ``(A) Basis for withdrawal of duty-free treatment.--
+                          ``(i) In general.--Except as provided in 
+                      clause (ii) and subject to subsection (d), 
+                      whenever the President determines that a 
+                      beneficiary developing country has exported 
+                      (directly or indirectly) to the United States 
+                      during any calendar year beginning after December 
+                      31, 1995--
+                                    ``(I) a quantity of an eligible 
+                                article having an appraised value in 
+                                excess of the applicable amount for the 
+                                calendar year, or
+                                    ``(II) a quantity of an eligible 
+                                article equal to or exceeding 50 percent 
+                                of the appraised value of the total 
+                                imports of that article into the United 
+                                States during any calendar year,
+                      the President shall, not later than July 1 of the 
+                      next calendar year, terminate the duty-free 
+                      treatment for that article from that beneficiary 
+                      developing country.
+                          ``(ii) Annual adjustment of applicable 
+                      amount.--For purposes of applying clause (i), the 
+                      applicable amount is--
+                                    ``(I) for 1996, $75,000,000, and
+                                    ``(II) for each calendar year 
+                                thereafter, an amount equal to the 
+                                applicable amount in effect for the 
+                                preceding calendar year plus $5,000,000.
+                    ``(B) Country defined.--For purposes of this 
+                paragraph, the term `country' does not include an 
+                association of countries which is treated as one country 
+                under section 507(2), but does include a country which 
+                is a member of any such association.
+                    ``(C) Redesignations.--A country which is no longer 
+                treated as a beneficiary developing country with respect 
+                to an eligible article by reason of subparagraph (A) 
+                may, subject to the considerations set forth in sections 
+                501 and
+502, be redesignated a beneficiary developing country with respect to 
+such article if imports of such article from such country did not exceed 
+the limitations in subparagraph (A) during the preceding calendar year.
+                    ``(D) Least-developed beneficiary developing 
+                countries.--Subparagraph (A) shall not apply to any 
+                least-developed beneficiary developing country.
+                    ``(E) Articles not produced in the united states 
+                excluded.--Subparagraph (A)(i)(II) shall not apply with 
+                respect to any eligible article if a like or directly 
+                competitive article was not produced in the United 
+                States on January 1, 1995.
+                    ``(F) De minimis waivers.--
+                          ``(i) In general.--The President may disregard 
+                      subparagraph (A)(i)(II) with respect to any 
+                      eligible 
+                      article from any beneficiary developing country if 
+                      the aggregate appraised value of the imports of 
+                      such article into the United States during the 
+                      preceding calendar year does not exceed the 
+                      applicable amount for such preceding calendar 
+                      year.
+                          ``(ii) Applicable amount.--For purposes of 
+                      applying clause (i), the applicable amount is--
+
+[[Page 110 STAT. 1924]]
+
+                                    ``(I) for calendar year 1996, 
+                                $13,000,000, and
+                                    ``(II) for each calendar year 
+                                thereafter, an amount equal to the 
+                                applicable amount in effect for the 
+                                preceding calendar year plus $500,000.
+
+    ``(d) Waiver of Competitive Need Limitation.--
+            ``(1) In general.--The President may waive the application 
+        of subsection (c)(2) with respect to any eligible article of any 
+        beneficiary developing country if, before July 1 of the calendar 
+        year beginning after the calendar year for which a determination 
+        described in subsection (c)(2)(A) was made with respect to such 
+        eligible article, the President--
+                    ``(A) receives the advice of the International Trade 
+                Commission under section 332 of the Tariff Act of 1930 
+                on whether any industry in the United States is likely 
+                to be adversely affected by such waiver,
+                    ``(B) determines, based on the considerations 
+                described in sections 501 and 502(c) and the advice 
+                described in subparagraph (A), that such waiver is in 
+                the national economic interest of the United States, and
+                    ``(C) publishes the determination described in 
+                subparagraph (B) in the Federal Register.
+            ``(2) Considerations by the president.--In making any 
+        determination under paragraph (1), the President shall give 
+        great weight to--
+                    ``(A) the extent to which the beneficiary developing 
+                country has assured the United States that such country 
+                will provide equitable and reasonable access to the 
+                markets and basic commodity resources of such country, 
+                and
+                    ``(B) the extent to which such country provides 
+                adequate and effective protection of intellectual 
+                property rights.
+            ``(3) Other bases for waiver.--The President may waive the 
+        application of subsection (c)(2) if, before July 1 of the 
+        calendar year beginning after the calendar year for which a 
+        determination described in subsection (c)(2) was made with 
+        respect to a beneficiary developing country, the President 
+        determines that--
+                    ``(A) there has been a historical preferential trade 
+                relationship between the United States and such country,
+                    ``(B) there is a treaty or trade agreement in force 
+                covering economic relations between such country and the 
+                United States, and
+                    ``(C) such country does not discriminate against, or 
+                impose unjustifiable or unreasonable barriers to, United 
+                States commerce,
+        and the President publishes that determination in the Federal 
+        Register.
+            ``(4) Limitations on waivers.--
+                    ``(A) In general.--The President may not exercise 
+                the waiver authority under this subsection with respect 
+                to a quantity of an eligible article entered during any 
+                calendar year beginning after 1995, the aggregate 
+                appraised value of which equals or exceeds 30 percent of 
+                the aggregate appraised value of all articles that 
+                entered duty-free under this title during the preceding 
+                calendar year.
+                    ``(B) Other waiver limits.--The President may not 
+                exercise the waiver authority provided under this sub
+
+[[Page 110 STAT. 1925]]
+
+                section with respect to a quantity of an eligible 
+                article entered during any calendar year beginning after 
+                1995, the aggregate appraised value of which exceeds 15 
+                percent of the aggregate appraised value of all articles 
+                that have entered duty-free under this title during the 
+                preceding calendar year from those beneficiary 
+                developing countries which for the preceding calendar 
+                year--
+                          ``(i) had a per capita gross national product 
+                      (calculated on the basis of the best available 
+                      information, including that of the International 
+                      Bank for Reconstruction and Development) of $5,000 
+                      or more; or
+                          ``(ii) had exported (either directly or 
+                      indirectly) to the United States a quantity of 
+                      articles that was duty-free under this title that 
+                      had an aggregate appraised value of more than 10 
+                      percent of the aggregate appraised value of all 
+                      articles that entered duty-free under this title 
+                      during that year.
+                    ``(C) Calculation of limitations.--There shall be 
+                counted against the limitations imposed under 
+                subparagraphs (A) and (B) for any calendar year only 
+                that value of any eligible article of any country that--
+                          ``(i) entered duty-free under this title 
+                      during such calendar year; and
+                          ``(ii) is in excess of the value of that 
+                      article that would have been so entered during 
+                      such calendar year if the limitations under 
+                      subsection (c)(2)(A) applied.
+            ``(5) Effective period of waiver.--Any waiver granted under 
+        this subsection shall remain in effect until the President 
+        determines that such waiver is no longer warranted due to 
+        changed circumstances.
+
+    ``(e) International Trade Commission Advice.--Before designating 
+articles as eligible articles under subsection (a)(1), the President 
+shall publish and furnish the International Trade Commission with lists 
+of articles which may be considered 
+for designation as eligible articles for purposes of this title. The 
+provisions of sections 131, 132, 133, and 134 shall be complied with as 
+though action under section 501 and this section were action under 
+section 123 to carry out a trade agreement entered into under section 
+123.
+    ``(f) Special Rule Concerning Puerto Rico.--No action under this 
+title may affect any tariff duty imposed by the Legislature of Puerto 
+Rico pursuant to section 319 of the Tariff Act of 1930 on coffee 
+imported into Puerto Rico.
+``SEC. 504. <<NOTE: 19 USC 2464.>>  REVIEW AND REPORT TO CONGRESS.
+
+    ``The President <<NOTE: President.>>  shall submit an annual report 
+to the Congress on the status of internationally recognized worker 
+rights within each beneficiary developing country.
+
+``SEC. 505. DATE <<NOTE: 19 USC 2465.>>  OF TERMINATION.
+
+    ``No duty-free treatment provided under this title shall remain in 
+effect after May 31, 1997.
+
+``SEC. 506. AGRICULTURAL <<NOTE: 19 USC 2466.>>  EXPORTS OF BENEFICIARY 
+            DEVELOPING COUNTRIES.
+
+    ``The appropriate agencies of the United States shall assist 
+beneficiary developing countries to develop and implement meas
+
+[[Page 110 STAT. 1926]]
+
+ures designed to assure that the agricultural sectors of their economies 
+are not directed to export markets to the detriment of the production of 
+foodstuffs for their citizenry.
+
+``SEC. 507. DEFINITIONS <<NOTE: 19 USC 2467.>> .
+
+    ``For purposes of this title:
+            ``(1) Beneficiary developing country.--The term `beneficiary 
+        developing country' means any country with respect to which 
+        there is in effect an Executive order or Presidential 
+        proclamation by the President designating such country as a 
+        beneficiary developing country for purposes of this title.
+            ``(2) Country.--The term `country' means any foreign country 
+        or territory, including any overseas dependent territory or 
+        possession of a foreign country, or the Trust Territory of the 
+        Pacific Islands. In the case of an association of countries 
+        which is a free trade area or customs union, or which is 
+        contributing to comprehensive regional economic integration 
+        among its members through appropriate means, including, but not 
+        limited to, the reduction of duties, the President may by 
+        Executive order or Presidential proclamation provide that all 
+        members of such association other than members which are barred 
+        from designation under section 502(b) shall be treated as one 
+        country for purposes of this title.
+            ``(3) Entered.--The term `entered' means entered, or 
+        withdrawn from warehouse for consumption, in the customs 
+        territory of the United States.
+            ``(4) Internationally recognized worker rights.--The term 
+        `internationally recognized worker rights' includes--
+                    ``(A) the right of association;
+                    ``(B) the right to organize and bargain 
+                collectively;
+                    ``(C) a prohibition on the use of any form of forced 
+                or compulsory labor;
+                    ``(D) a minimum age for the employment of child-
+                ren; and
+                    ``(E) acceptable conditions of work with respect to 
+                minimum wages, hours of work, and occupational safety 
+                and health.
+            ``(5) Least-developed beneficiary developing country.--The 
+        term `least-developed beneficiary developing country' means a 
+        beneficiary developing country that is designated as a least-
+        developed beneficiary developing country under section 
+        502(a)(2).''.
+
+    (b) Table of Contents.--The items relating to title V in the table 
+of contents of the Trade Act of 1974 are amended to read as follows:
+
+              ``TITLE V--GENERALIZED SYSTEM OF PREFERENCES
+
+``Sec. 501. Authority to extend preferences.
+``Sec. 502. Designation of beneficiary developing countries.
+``Sec. 503. Designation of eligible articles.
+``Sec. 504. Review and reports to Congress.
+``Sec. 505. Date of termination.
+``Sec. 506. Agricultural exports of beneficiary developing countries.
+``Sec. 507. Definitions.''.
+
+SEC. 1953. EFFECTIVE <<NOTE: 19 USC 2461 note.>>  DATE.
+
+    (a) In General.--The amendments made by this subtitle apply to 
+articles entered on or after October 1, 1996.
+    (b) Retroactive Application.--
+
+[[Page 110 STAT. 1927]]
+
+            (1) General rule.--Notwithstanding section 514 of the Tariff 
+        Act of 1930 or any other provision of law and subject to 
+        subsection (c)--
+                    (A) any article that was entered--
+                          (i) after July 31, 1995, and
+                          (ii) before January 1, 1996, and
+                to which duty-free treatment under title V of the Trade 
+                Act of 1974 would have applied if the entry had been 
+                made on July 31, 1995, shall be liquidated or 
+                reliquidated as free of duty, and the Secretary of the 
+                Treasury shall refund any duty paid with respect to such 
+                entry, and
+                    (B) any article that was entered--
+                          (i) after December 31, 1995, and
+                          (ii) before October 1, 1996, and
+                to which duty-free treatment under title V of the Trade 
+                Act of 1974 (as amended by this subtitle) would have 
+                applied if the entry had been made on or after October 
+                1, 1996, shall be liquidated or reliquidated as free of 
+                duty, and the Secretary of the Treasury shall refund any 
+                duty paid with respect to such entry.
+            (2) Limitation on refunds.--No refund shall be made pursuant 
+        to this subsection before October 1, 1996.
+            (3) Entry.--As used in this subsection, the term ``entry'' 
+        includes a withdrawal from warehouse for consumption.
+
+    (c) Requests.--Liquidation or reliquidation may be made under 
+subsection (b) with respect to an entry only if a request therefor is 
+filed with the Customs Service, within 180 days after the date of the 
+enactment of this Act, that contains sufficient information to enable 
+the Customs Service--
+            (1) to locate the entry; or
+            (2) to reconstruct the entry if it cannot be located.
+
+SEC. 1954. CONFORMING AMENDMENTS.
+
+    (a) Trade Laws.--
+            (1) Section 1211(b) of the Omnibus Trade and Competitiveness 
+        Act of 1988 (19 U.S.C. 3011(b)) is amended--
+                    (A) in paragraph (1), by striking ``(19 U.S.C. 
+                2463(a), 2464(c)(3))'' and inserting ``(as in effect on 
+                July 31, 
+                1995)''; and
+                    (B) in paragraph (2), by striking ``(19 U.S.C. 
+                2464(c)(1))'' and inserting the following: ``(as in 
+                effect on July 31, 1995)''.
+            (2) Section 203(c)(7) of the Andean Trade Preference Act (19 
+        U.S.C. 3202(c)(7)) is amended by striking ``502(a)(4)'' and 
+        inserting ``507(4)''.
+            (3) Section 212(b)(7) of the Caribbean Basin Economic 
+        Recovery Act (19 U.S.C. 2702(b)(7)) is amended by striking 
+        ``502(a)(4)'' and inserting ``507(4)''.
+            (4) General note 3(a)(iv)(C) of the Harmonized Tariff 
+        Schedule of the United States is amended by striking ``sections 
+        503(b) and 504(c)'' and inserting ``subsections (a), (c), and 
+        (d) of section 503''.
+            (5) Section 201(a)(2) of the North American Free Trade 
+        Agreement Implementation Act (19 U.S.C. 3331(a)(2)) is 
+        amended by striking ``502(a)(2) of the Trade Act of 1974 (19 
+        U.S.C. 2462(a)(2))'' and inserting ``502(f)(2) of the Trade Act 
+        of 1974''.
+
+[[Page 110 STAT. 1928]]
+
+            (6) Section 131 of the Uruguay Round Agreements Act (19 
+        U.S.C. 3551) is amended in subsections (a) and (b)(1) by 
+        striking ``502(a)(4)'' and inserting ``507(4)''.
+
+    (b) Other Laws.--
+            (1) Section 871(f)(2)(B) of the Internal Revenue Code of 
+        1986 is amended by striking ``within the meaning of section 
+        502'' and inserting ``under title V''.
+            (2) Section 2202(8) of the Export Enhancement Act of 1988 
+        (15 U.S.C. 4711(8)) is amended by striking ``502(a)(4)'' and 
+        inserting ``507(4)''.
+            (3) Section 231A(a) of the Foreign Assistance Act of 1961 
+        (22 U.S.C. 2191a(a)) is amended--
+                    (A) in paragraph (1) by striking ``502(a)(4) of the 
+                Trade Act of 1974 (19 U.S.C. 2462(a)(4))'' and inserting 
+                ``507(4) of the Trade Act of 1974'';
+                    (B) in paragraph (2) by striking ``505(c) of the 
+                Trade Act of 1974 (19 U.S.C. 2465(c))'' and inserting 
+                ``504 of the Trade Act of 1974''; and
+                    (C) in paragraph (4) by striking ``502(a)(4)'' and 
+                inserting ``507(4)''.
+            (4) Section 1621(a)(1) of the International Financial 
+        Institutions Act (22 U.S.C. 262p-4p(a)(1)) is amended by 
+        striking ``502(a)(4)'' and inserting ``507(4)''.
+            (5) Section 103B of the Agricultural Act of 1949 (7 U.S.C. 
+        1444-2) is amended in subsections (a)(5)(F)(v) and (n)(1)(C) by 
+        striking ``503(d) of the Trade Act of 1974 (19 U.S.C. 2463(d))'' 
+        and inserting ``503(b)(3) of the Trade Act of 1974''.
+
+SEC. 2101. SHORT <<NOTE: Employee Commuting Flexibility Act of 1996.  29 
+            USC 251 note.>>  TITLE.
+
+    This section and sections 2102 and 2103 may be cited as the 
+``Employee Commuting Flexibility Act of 1996''.
+SEC. 2102. PROPER COMPENSATION FOR USE OF EMPLOYER VEHICLES.
+
+    Section 4(a) of the Portal-to-Portal Act of 1947 (29 U.S.C. 254(a)) 
+is amended by adding at the end the following: ``For purposes of this 
+subsection, the use of an employer's vehicle for travel by an employee 
+and activities performed by an employee which are incidental to the use 
+of such vehicle for commuting shall not be considered part of the 
+employee's principal activities if the use of such vehicle for travel is 
+within the normal commuting area for the employer's business or 
+establishment and the use of the employer's vehicle is subject to an 
+agreement on the part of the employer and the employee or representative 
+of such employee.''.
+
+SEC. 2103. EFFECTIVE <<NOTE: 29 USC 254 note.>>  DATE.
+
+    The amendment made by section 2101 shall take effect 
+on the date of the enactment of this Act and shall apply in determining 
+the application of section 4 of the Portal-to-Portal Act of 1947 to an 
+employee in any civil action brought before such date of enactment but 
+pending on such date.
+
+SEC. 2104. MINIMUM <<NOTE: Minimum Wage Increase Act of 1996. 29 USC 201 
+            note.>>  WAGE INCREASE.
+
+    (a) Short Title.--This section may be cited as the ``Minimum Wage 
+Increase Act of 1996''.
+    (b) Amendment.--Paragraph (1) of section 6(a) of the Fair Labor 
+Standards Act of 1938 (29 U.S.C. 206(a)) is amended to read as follows:
+
+[[Page 110 STAT. 1929]]
+
+            ``(1) except as otherwise provided in this section, not less 
+        than $4.25 an hour during the period ending on September 30, 
+        1996, not less than $4.75 an hour during the year beginning on 
+        October 1, 1996, and not less than $5.15 an hour beginning 
+        September 1, 1997;''.
+
+    (c) Conforming Amendment.--Section 6 of such Act (29 U.S.C. 206) is 
+amended by striking subsection (c).
+
+SEC. 2105. FAIR LABOR STANDARDS ACT AMENDMENTS.
+
+    (a) Computer Professionals.--Section 13(a) of the Fair Labor 
+Standards Act of 1938 (29 U.S.C. 213(a)) is amended by striking the 
+period at the end of paragraph (16) and inserting ``; or'' and by adding 
+after that paragraph the following:
+            ``(17) any employee who is a computer systems analyst, 
+        computer programmer, software engineer, or other similarly 
+        skilled worker, whose primary duty is--
+                    ``(A) the application of systems analysis techniques 
+                and procedures, including consulting with users, to 
+                determine hardware, software, or system functional 
+                specifications;
+                    ``(B) the design, development, documentation, 
+                analysis, creation, testing, or modification of computer 
+                systems or programs, including prototypes, based on and 
+                related to user or system design specifications;
+                    ``(C) the design, documentation, testing, creation, 
+                or modification of computer programs related to machine 
+                operating systems; or
+                    ``(D) a combination of duties described in 
+                subparagraphs (A), (B), and (C) the performance of which 
+                requires the same level of skills, and
+        who, in the case of an employee who is compensated on an hourly 
+        basis, is compensated at a rate of not less than $27.63 an 
+        hour.''.
+
+    (b) Tip Credit.--The last sentence of section 3(m) of the Fair Labor 
+Standards Act of 1938 (29 U.S.C. 203(m)) is amended by striking 
+``previous sentence'' and inserting ``preceding 2 sentences'' and by 
+striking ``(1)'' and ``(2)'' and such section is amended by striking the 
+next to last sentence and inserting the following: ``In determining the 
+wage an employer is required to pay a tipped employee, the amount paid 
+such employee by the employee's employer shall be an amount equal to--
+            ``(1) the cash wage paid such employee which for purposes of 
+        such determination shall be not less than the cash wage required 
+        to be paid such an employee on the date of the enactment of this 
+        paragraph; and
+            ``(2) an additional amount on account of the tips received 
+        by such employee which amount is equal to the difference between 
+        the wage specified in paragraph (1) and the wage in effect under 
+        section 6(a)(1).
+
+The additional amount on account of tips may not exceed the value of the 
+tips actually received by an employee.''.
+    (c) Opportunity Wage.--Section 6 of the Fair Labor Standards Act of 
+1938 (29 U.S.C. 206) is amended by adding at the end the following:
+    ``(g)(1) In lieu of the rate prescribed by subsection (a)(1), any 
+employer may pay any employee of such employer, during the first 90 
+consecutive calendar days after such employee is initially
+
+[[Page 110 STAT. 1930]]
+
+employed by such employer, a wage which is not less than $4.25 an hour.
+    ``(2) No employer may take any action to displace employees 
+(including partial displacements such as reduction in hours, wages, or 
+employment benefits) for purposes of hiring individuals at the wage 
+authorized in paragraph (1).
+    ``(3) Any employer who violates this subsection shall be considered 
+to have violated section 15(a)(3).
+    ``(4) This subsection shall only apply to an employee who has not 
+attained the age of 20 years.''.
+
+    Approved August 20, 1996.
+
+LEGISLATIVE HISTORY--H.R. 3448:
+---------------------------------------------------------------------------
+
+HOUSE REPORTS: Nos. 104-586 (Comm. on Ways and Means) and 104-737 (Comm. 
+of Conference).
+SENATE REPORTS: No. 104-281 (Comm. on Finance).
+CONGRESSIONAL RECORD, Vol. 142 (1996):
+            May 22, considered and passed House.
+            July 8, 9, considered and passed Senate, amended.
+            Aug. 2, House and Senate agreed to conference report.
+WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 32 (1996):
+            Aug. 20, Presidential remarks and statement.
+
+                                  <all>
+
diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw113_295.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw113_295.html new file mode 100644 index 00000000..63a28b06 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw113_295.html @@ -0,0 +1,4203 @@ +
+[113th Congress Public Law 295]
+[From the U.S. Government Publishing Office]
+
+
+
+[[Page 4009]]
+
+                   TAX INCREASE PREVENTION AMENDMENTS
+
+[[Page 128 STAT. 4010]]
+
+Public Law 113-295
+113th Congress
+
+                                 An Act
+
+
+ 
+ To amend the Internal Revenue Code of 1986 to extend certain expiring 
+provisions and make technical corrections, to amend the Internal Revenue 
+     Code of 1986 to provide for the tax treatment of ABLE accounts 
+  established under State programs for the care of family members with 
+  disabilities, and for other purposes. <<NOTE: Dec. 19, 2014 -  [H.R. 
+                                5771]>> 
+
+    Be it enacted by the Senate and House of Representatives of the 
+United States of America in Congress assembled,
+
+DIVISION A-- <<NOTE: Tax Increase Prevention Act of 2014.>> TAX INCREASE 
+PREVENTION ACT OF 2014
+SECTION 1. SHORT TITLE, ETC.
+
+    (a) <<NOTE: 26 USC 1 note.>>  Short Title.--This division may be 
+cited as the ``Tax Increase Prevention Act of 2014''.
+
+    (b) Amendment of 1986 Code.--Except as otherwise expressly provided, 
+whenever in this Act an amendment or repeal is expressed in terms of an 
+amendment to, or repeal of, a section or other provision, the reference 
+shall be considered to be made to a section or other provision of the 
+Internal Revenue Code of 1986.
+    (c) Table of Contents.--The table of contents for this Act is as 
+follows:
+
+             DIVISION A--TAX INCREASE PREVENTION ACT OF 2014
+
+Sec. 1. Short title, etc.
+
+                  TITLE I--CERTAIN EXPIRING PROVISIONS
+
+                  Subtitle A--Individual Tax Extenders
+
+Sec. 101. Extension of deduction for certain expenses of elementary and 
+           secondary school teachers.
+Sec. 102. Extension of exclusion from gross income of discharge of 
+           qualified principal residence indebtedness.
+Sec. 103. Extension of parity for employer-provided mass transit and 
+           parking benefits.
+Sec. 104. Extension of mortgage insurance premiums treated as qualified 
+           residence interest.
+Sec. 105. Extension of deduction of State and local general sales taxes.
+Sec. 106. Extension of special rule for contributions of capital gain 
+           real property made for conservation purposes.
+Sec. 107. Extension of above-the-line deduction for qualified tuition 
+           and related expenses.
+Sec. 108. Extension of tax-free distributions from individual retirement 
+           plans for charitable purposes.
+
+                   Subtitle B--Business Tax Extenders
+
+Sec. 111. Extension of research credit.
+Sec. 112. Extension of temporary minimum low-income housing tax credit 
+           rate for non-federally subsidized buildings.
+Sec. 113. Extension of military housing allowance exclusion for 
+           determining whether a tenant in certain counties is low-
+           income.
+
+[[Page 128 STAT. 4011]]
+
+Sec. 114. Extension of Indian employment tax credit.
+Sec. 115. Extension of new markets tax credit.
+Sec. 116. Extension of railroad track maintenance credit.
+Sec. 117. Extension of mine rescue team training credit.
+Sec. 118. Extension of employer wage credit for employees who are active 
+           duty members of the uniformed services.
+Sec. 119. Extension of work opportunity tax credit.
+Sec. 120. Extension of qualified zone academy bonds.
+Sec. 121. Extension of classification of certain race horses as 3-year 
+           property.
+Sec. 122. Extension of 15-year straight-line cost recovery for qualified 
+           leasehold improvements, qualified restaurant buildings and 
+           improvements, and qualified retail improvements.
+Sec. 123. Extension of 7-year recovery period for motorsports 
+           entertainment complexes.
+Sec. 124. Extension of accelerated depreciation for business property on 
+           an Indian reservation.
+Sec. 125. Extension of bonus depreciation.
+Sec. 126. Extension of enhanced charitable deduction for contributions 
+           of food inventory.
+Sec. 127. Extension of increased expensing limitations and treatment of 
+           certain real property as section 179 property.
+Sec. 128. Extension of election to expense mine safety equipment.
+Sec. 129. Extension of special expensing rules for certain film and 
+           television productions.
+Sec. 130. Extension of deduction allowable with respect to income 
+           attributable to domestic production activities in Puerto 
+           Rico.
+Sec. 131. Extension of modification of tax treatment of certain payments 
+           to controlling exempt organizations.
+Sec. 132. Extension of treatment of certain dividends of regulated 
+           investment companies.
+Sec. 133. Extension of RIC qualified investment entity treatment under 
+           FIRPTA.
+Sec. 134. Extension of subpart F exception for active financing income.
+Sec. 135. Extension of look-thru treatment of payments between related 
+           controlled foreign corporations under foreign personal 
+           holding company rules.
+Sec. 136. Extension of temporary exclusion of 100 percent of gain on 
+           certain small business stock.
+Sec. 137. Extension of basis adjustment to stock of S corporations 
+           making charitable contributions of property.
+Sec. 138. Extension of reduction in S-corporation recognition period for 
+           built-in gains tax.
+Sec. 139. Extension of empowerment zone tax incentives.
+Sec. 140. Extension of temporary increase in limit on cover over of rum 
+           excise taxes to Puerto Rico and the Virgin Islands.
+Sec. 141. Extension of American Samoa economic development credit.
+
+                    Subtitle C--Energy Tax Extenders
+
+Sec. 151. Extension of credit for nonbusiness energy property.
+Sec. 152. Extension of second generation biofuel producer credit.
+Sec. 153. Extension of incentives for biodiesel and renewable diesel.
+Sec. 154. Extension of production credit for Indian coal facilities 
+           placed in service before 2009.
+Sec. 155. Extension of credits with respect to facilities producing 
+           energy from certain renewable resources.
+Sec. 156. Extension of credit for energy-efficient new homes.
+Sec. 157. Extension of special allowance for second generation biofuel 
+           plant property.
+Sec. 158. Extension of energy efficient commercial buildings deduction.
+Sec. 159. Extension of special rule for sales or dispositions to 
+           implement FERC or State electric restructuring policy for 
+           qualified electric utilities.
+Sec. 160. Extension of excise tax credits relating to certain fuels.
+Sec. 161. Extension of credit for alternative fuel vehicle refueling 
+           property.
+
+Subtitle D--Extenders Relating to Multiemployer Defined Benefit Pension 
+                                  Plans
+
+Sec. 171. Extension of automatic extension of amortization periods.
+Sec. 172. Extension of shortfall funding method and endangered and 
+           critical rules.
+
+                     TITLE II--TECHNICAL CORRECTIONS
+
+Sec. 201. Short title.
+Sec. 202. Amendments relating to American Taxpayer Relief Act of 2012.
+Sec. 203. Amendment relating to Middle Class Tax Relief and Job Creation 
+           Act of 2012.
+
+[[Page 128 STAT. 4012]]
+
+Sec. 204. Amendment relating to FAA Modernization and Reform Act of 
+           2012.
+Sec. 205. Amendments relating to Regulated Investment Company 
+           Modernization Act of 2010.
+Sec. 206. Amendments relating to Tax Relief, Unemployment Insurance 
+           Reauthorization, and Job Creation Act of 2010.
+Sec. 207. Amendments relating to Creating Small Business Jobs Act of 
+           2010.
+Sec. 208. Clerical amendment relating to Hiring Incentives to Restore 
+           Employment Act.
+Sec. 209. Amendments relating to American Recovery and Reinvestment Tax 
+           Act of 2009.
+Sec. 210. Amendments relating to Energy Improvement and Extension Act of 
+           2008.
+Sec. 211. Amendments relating to Tax Extenders and Alternative Minimum 
+           Tax Relief Act of 2008.
+Sec. 212. Clerical amendments relating to Housing Assistance Tax Act of 
+           2008.
+Sec. 213. Amendments and provision relating to Heroes Earnings 
+           Assistance and Relief Tax Act of 2008.
+Sec. 214. Amendments relating to Economic Stimulus Act of 2008.
+Sec. 215. Amendments relating to Tax Technical Corrections Act of 2007.
+Sec. 216. Amendment relating to Tax Relief and Health Care Act of 2006.
+Sec. 217. Amendment relating to Safe, Accountable, Flexible, Efficient 
+           Transportation Equity Act of 2005: A Legacy for Users.
+Sec. 218. Amendments relating to Energy Tax Incentives Act of 2005.
+Sec. 219. Amendments relating to American Jobs Creation Act of 2004.
+Sec. 220. Other clerical corrections.
+Sec. 221. Deadwood provisions.
+
+                 TITLE III--JOINT COMMITTEE ON TAXATION
+
+Sec. 301. Increased refund and credit threshold for Joint Committee on 
+           Taxation review of C corporation return.
+
+                       TITLE IV--BUDGETARY EFFECTS
+
+Sec. 401. Budgetary effects.
+
+       DIVISION B--ACHIEVING A BETTER LIFE EXPERIENCE ACT OF 2014
+
+Sec. 1. Short title; etc.
+
+                    TITLE I--QUALIFIED ABLE PROGRAMS
+
+Sec. 101. Purposes.
+Sec. 102. Qualified ABLE programs.
+Sec. 103. Treatment of ABLE accounts under certain Federal programs.
+Sec. 104. Treatment of ABLE accounts in bankruptcy.
+Sec. 105. Investment direction rule for 529 plans.
+
+                            TITLE II--OFFSETS
+
+Sec. 201. Correction to workers compensation offset age.
+Sec. 202. Accelerated application of relative value targets for 
+           misvalued services in the Medicare physician fee schedule.
+Sec. 203. Consistent treatment of vacuum erection systems in Medicare 
+           Parts B and D.
+Sec. 204. One-year delay of implementation of oral-only policy under 
+           Medicare ESRD prospective payment system.
+Sec. 205. Modification relating to Inland Waterways Trust Fund financing 
+           rate.
+Sec. 206. Certified professional employer organizations.
+Sec. 207. Exclusion of dividends from controlled foreign corporations 
+           from the definition of personal holding company income for 
+           purposes of the personal holding company rules.
+Sec. 208. Inflation adjustment for certain civil penalties under the 
+           Internal Revenue Code of 1986.
+Sec. 209. Increase in continuous levy.
+
+                  TITLE I--CERTAIN EXPIRING PROVISIONS
+
+                  Subtitle A--Individual Tax Extenders
+
+SEC. 101. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF 
+                        ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
+
+    (a) In General.--Subparagraph (D) of section 62(a)(2) <<NOTE: 26 USC 
+62.>>  is amended by striking ``or 2013'' and inserting ``2013, or 
+2014''.
+
+[[Page 128 STAT. 4013]]
+
+    (b) <<NOTE: 26 USC 62 note.>>  Effective Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 102. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF 
+                        QUALIFIED PRINCIPAL RESIDENCE 
+                        INDEBTEDNESS.
+
+    (a) In General.--Subparagraph (E) of section 108(a)(1) <<NOTE: 26 
+USC 108.>>  is amended by striking ``January 1, 2014'' and inserting 
+``January 1, 2015''.
+
+    (b) <<NOTE: 26 USC 108 note.>>  Effective Date.--The amendment made 
+by this section shall apply to indebtedness discharged after December 
+31, 2013.
+SEC. 103. EXTENSION OF PARITY FOR EMPLOYER-PROVIDED MASS TRANSIT 
+                        AND PARKING BENEFITS.
+
+    (a) In General.--Paragraph (2) of section 132(f) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 132 note.>>  Effective Date.--The amendment made 
+by this section shall apply to months after December 31, 2013.
+SEC. 104. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS 
+                        QUALIFIED RESIDENCE INTEREST.
+
+    (a) In General.--Subclause (I) of section 163(h)(3)(E)(iv) is 
+amended by striking ``December 31, 2013'' and inserting ``December 31, 
+2014''.
+    (b) <<NOTE: 26 USC 163 note.>>  Effective Date.--The amendment made 
+by this section shall apply to amounts paid or accrued after December 
+31, 2013.
+SEC. 105. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES 
+                        TAXES.
+
+    (a) In General.--Subparagraph (I) of section 164(b)(5) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 164 note.>>  Effective Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 106. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL 
+                        GAIN REAL PROPERTY MADE FOR CONSERVATION 
+                        PURPOSES.
+
+    (a) In General.--Clause (vi) of section 170(b)(1)(E) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) Contributions by Certain Corporate Farmers and Ranchers.--Clause 
+(iii) of section 170(b)(2)(B) is amended by striking ``December 31, 
+2013'' and inserting ``December 31, 2014''.
+    (c) <<NOTE: 26 USC 170 note.>>  Effective Date.--The amendments made 
+by this section shall apply to contributions made in taxable years 
+beginning after December 31, 2013.
+SEC. 107. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED 
+                        TUITION AND RELATED EXPENSES.
+
+    (a) In General.--Subsection (e) of section 222 is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 222 note.>>  Effective Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 108. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
+                        RETIREMENT PLANS FOR CHARITABLE PURPOSES.
+
+    (a) In General.--Subparagraph (F) of section 408(d)(8) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+
+[[Page 128 STAT. 4014]]
+
+    (b) <<NOTE: 26 USC 408 note.>>  Effective Date.--The amendment made 
+by this section shall apply to distributions made in taxable years 
+beginning after December 31, 2013.
+
+                   Subtitle B--Business Tax Extenders
+
+SEC. 111. EXTENSION OF RESEARCH CREDIT.
+
+    (a) In General.--Paragraph (1) of section 41(h) <<NOTE: 26 USC 
+41.>>  is amended by striking ``paid or incurred'' and all that follows 
+and inserting ``paid or incurred after December 31, 2014.''.
+
+    (b) Conforming Amendment.--Subparagraph (D) of section 45C(b)(1) is 
+amended to read as follows:
+                    ``(D) Special rule.--If section 41 is not in effect 
+                for any period, such section shall be deemed to remain 
+                in effect for such period for purposes of this 
+                paragraph.''.
+
+    (c) <<NOTE: 26 USC 41 note.>>  Effective Date.--The amendments made 
+by this section shall apply to amounts paid or incurred after December 
+31, 2013.
+SEC. 112. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME HOUSING TAX 
+                        CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED 
+                        BUILDINGS.
+
+    (a) In General.--Subparagraph (A) of section 42(b)(2) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 42 note.>>  Effective Date.--The amendment made 
+by this section shall take effect on January 1, 2014.
+SEC. 113. EXTENSION OF MILITARY HOUSING ALLOWANCE EXCLUSION FOR 
+                        DETERMINING WHETHER A TENANT IN CERTAIN 
+                        COUNTIES IS LOW-INCOME.
+
+    (a) In General.--Subsection (b) of section 3005 of the Housing 
+Assistance Tax Act of 2008 <<NOTE: 26 USC 142 note.>>  is amended by 
+striking ``January 1, 2014'' each place it appears and inserting 
+``January 1, 2015''.
+
+    (b) <<NOTE: 26 USC 142 note.>>  Effective Date.--The amendment made 
+by this section shall take effect as if included in the enactment of 
+section 3005 of the Housing Assistance Tax Act of 2008.
+SEC. 114. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
+
+    (a) In General.--Subsection (f) of section 45A is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) Effective Date.--The amendment made by this section shall apply 
+to taxable years beginning after December 31, 2013.
+SEC. 115. EXTENSION OF NEW MARKETS TAX CREDIT.
+
+    (a) In General.--Subparagraph (G) of section 45D(f)(1) is amended by 
+striking ``and 2013'' and inserting ``2013, and 2014''.
+    (b) Carryover of Unused Limitation.--Paragraph (3) of section 45D(f) 
+is amended by striking ``2018'' and inserting ``2019''.
+    (c) <<NOTE: 26 USC 45D note.>>  Effective Date.--The amendments made 
+by this section shall apply to calendar years beginning after December 
+31, 2013.
+SEC. 116. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.
+
+    (a) In General.--Subsection (f) of section 45G is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 45G note.>>  Effective Date.--The amendment made 
+by this section shall apply to expenditures paid or incurred in taxable 
+years beginning after December 31, 2013.
+
+[[Page 128 STAT. 4015]]
+
+SEC. 117. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
+
+    (a) In General.--Subsection (e) of section 45N <<NOTE: 26 USC 
+45N.>>  is amended by striking ``December 31, 2013'' and inserting 
+``December 31, 2014''.
+
+    (b) <<NOTE: 26 USC 45N note.>>  Effective Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 118. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE 
+                        ACTIVE DUTY MEMBERS OF THE UNIFORMED 
+                        SERVICES.
+
+    (a) In General.--Subsection (f) of section 45P is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 45P.>>  Effective Date.--The amendment made by 
+this section shall apply to payments made after December 31, 2013.
+SEC. 119. EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
+
+    (a) In General.--Paragraph (4) of section 51(c) is amended by 
+striking ``for the employer'' and all that follows and inserting ``for 
+the employer after December 31, 2014''.
+    (b) <<NOTE: 26 USC 51 note.>>  Effective Date.--The amendment made 
+by this section shall apply to individuals who begin work for the 
+employer after December 31, 2013.
+SEC. 120. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
+
+    (a) Extension.--Paragraph (1) of section 54E(c) is amended by 
+striking ``and 2013'' and inserting ``2013, and 2014''.
+    (b) <<NOTE: 26 USC 54E note.>>  Effective Date.--The amendment made 
+by this section shall apply to obligations issued after December 31, 
+2013.
+SEC. 121. EXTENSION OF CLASSIFICATION OF CERTAIN RACE HORSES AS 3-
+                        YEAR PROPERTY.
+
+    (a) In General.--Clause (i) of section 168(e)(3)(A) is amended--
+            (1) by striking ``January 1, 2014'' in subclause (I) and 
+        inserting ``January 1, 2015'', and
+            (2) by striking ``December 31, 2013'' in subclause (II) and 
+        inserting ``December 31, 2014''.
+
+    (b) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendments made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 122. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR 
+                        QUALIFIED LEASEHOLD IMPROVEMENTS, 
+                        QUALIFIED RESTAURANT BUILDINGS AND 
+                        IMPROVEMENTS, AND QUALIFIED RETAIL 
+                        IMPROVEMENTS.
+
+    (a) In General.--Clauses (iv), (v), and (ix) of section 168(e)(3)(E) 
+are each amended by striking ``January 1, 2014'' and inserting ``January 
+1, 2015''.
+    (b) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendments made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 123. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
+                        ENTERTAINMENT COMPLEXES.
+
+    (a) In General.--Subparagraph (D) of section 168(i)(15) is amended 
+by striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+
+[[Page 128 STAT. 4016]]
+
+SEC. 124. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS 
+                        PROPERTY ON AN INDIAN RESERVATION.
+
+    (a) In General.--Paragraph (8) of section 168(j) <<NOTE: 26 USC 
+168.>>  is amended by striking ``December 31, 2013'' and inserting 
+``December 31, 2014''.
+
+    (b) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 125. EXTENSION OF BONUS DEPRECIATION.
+
+    (a) In General.--Paragraph (2) of section 168(k) is amended--
+            (1) by striking ``January 1, 2015'' in subparagraph (A)(iv) 
+        and inserting ``January 1, 2016'', and
+            (2) by striking ``January 1, 2014'' each place it appears 
+        and inserting ``January 1, 2015''.
+
+    (b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of 
+section 460(c)(6)(B) is amended by striking ``January 1, 2014 (January 
+1, 2015'' and inserting ``January 1, 2015 (January 1, 2016''.
+    (c) Extension of Election To Accelerate the AMT Credit in Lieu of 
+Bonus Depreciation.--
+            (1) In general.--Subclause (II) of section 168(k)(4)(D)(iii) 
+        is amended by striking ``January 1, 2014'' and inserting 
+        ``January 1, 2015''.
+            (2) Round 4 extension property.--Paragraph (4) of section 
+        168(k) is amended by adding at the end the following new 
+        subparagraph:
+                    ``(K) Special rules for round 4 extension 
+                property.--
+                          ``(i) In general.--In the case of round 4 
+                      extension property, in applying this paragraph to 
+                      any taxpayer--
+                                    ``(I) the limitation described in 
+                                subparagraph (B)(i) and the business 
+                                credit increase amount under 
+                                subparagraph (E)(iii) thereof shall not 
+                                apply, and
+                                    ``(II) the bonus depreciation 
+                                amount, maximum amount, and maximum 
+                                increase amount shall be computed 
+                                separately from amounts computed with 
+                                respect to eligible qualified property 
+                                which is not round 4 extension property.
+                          ``(ii) Election.--
+                                    ``(I) A taxpayer who has an election 
+                                in effect under this paragraph for round 
+                                3 extension property shall be treated as 
+                                having an election in effect for round 4 
+                                extension property unless the taxpayer 
+                                elects to not have this paragraph apply 
+                                to round 4 extension property.
+                                    ``(II) A taxpayer who does not have 
+                                an election in effect under this 
+                                paragraph for round 3 extension property 
+                                may elect to have this paragraph apply 
+                                to round 4 extension property.
+                          ``(iii) Round 4 extension property.--For 
+                      purposes of this subparagraph, the term `round 4 
+                      extension property' means property which is 
+                      eligible qualified property solely by reason of 
+                      the extension of the application of the special 
+                      allowance under paragraph (1) pursuant to the 
+                      amendments made by section 125(a) of the Tax 
+                      Increase Prevention Act of 2014 (and the 
+                      application
+
+[[Page 128 STAT. 4017]]
+
+                      of such extension to this paragraph pursuant to 
+                      the amendment made by section 125(c) of such 
+                      Act).''.
+
+    (d) Conforming Amendments.--
+            (1) The heading for subsection (k) of section 168 <<NOTE: 26 
+        USC 168.>>  is amended by striking ``January 1, 2014'' and 
+        inserting ``January 1, 2015''.
+            (2) The heading for clause (ii) of section 168(k)(2)(B) is 
+        amended by striking ``pre-january 1, 2014'' and inserting ``pre-
+        january 1, 2015''.
+            (3) Subparagraph (C) of section 168(n)(2) is amended by 
+        striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+            (4) Subparagraph (D) of section 1400L(b)(2) is amended by 
+        striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+            (5) Subparagraph (B) of section 1400N(d)(3) is amended by 
+        striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+
+    (e) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendments made 
+by this section shall apply to property placed in service after December 
+31, 2013, in taxable years ending after such date.
+SEC. 126. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR 
+                        CONTRIBUTIONS OF FOOD INVENTORY.
+
+    (a) In General.--Clause (iv) of section 170(e)(3)(C) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 170 note.>>  Effective Date.--The amendment made 
+by this section shall apply to contributions made after December 31, 
+2013.
+SEC. 127. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND 
+                        TREATMENT OF CERTAIN REAL PROPERTY AS 
+                        SECTION 179 PROPERTY.
+
+    (a) In General.--
+            (1) Dollar limitation.--Section 179(b)(1) is amended--
+                    (A) by striking ``beginning in 2010, 2011, 2012, or 
+                2013'' in subparagraph (B) and inserting ``beginning 
+                after 2009 and before 2015'', and
+                    (B) by striking ``2013'' in subparagraph (C) and 
+                inserting ``2014''.
+            (2) Reduction in limitation.--Section 179(b)(2) is amended--
+                    (A) by striking ``beginning in 2010, 2011, 2012, or 
+                2013'' in subparagraph (B) and inserting ``beginning 
+                after 2009 and before 2015'', and
+                    (B) by striking ``2013'' in subparagraph (C) and 
+                inserting ``2014''.
+
+    (b) Computer Software.--Section 179(d)(1)(A)(ii) is amended by 
+striking ``2014'' and inserting ``2015''.
+    (c) Election.--Section 179(c)(2) is amended by striking ``2014'' and 
+inserting ``2015''.
+    (d) Special Rules for Treatment of Qualified Real Property.--
+            (1) In general.--Section 179(f)(1) is amended by striking 
+        ``beginning in 2010, 2011, 2012, or 2013'' and inserting 
+        ``beginning after 2009 and before 2015''.
+            (2) Carryover limitation.--
+                    (A) In general.--Section 179(f)(4) is amended by 
+                striking ``2013'' each place it appears and inserting 
+                ``2014''.
+                    (B) Conforming amendment.--The heading of 
+                subparagraph (C) of section 179(f)(4) is amended by 
+                striking ``2011 and 2012'' and inserting ``2011, 2012, 
+                and 2013''.
+
+[[Page 128 STAT. 4018]]
+
+    (e) <<NOTE: 26 USC 179 note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 128. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
+
+    (a) In General.--Subsection (g) of section 179E <<NOTE: 26 USC 
+179E.>>  is amended by striking ``December 31, 2013'' and inserting 
+``December 31, 2014''.
+
+    (b) <<NOTE: 26 USC 179E note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 129. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM 
+                        AND TELEVISION PRODUCTIONS.
+
+    (a) In General.--Subsection (f) of section 181 is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 181 note.>>  Effective Dates.--The amendment made 
+by this section shall apply to productions commencing after December 31, 
+2013.
+SEC. 130. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME 
+                        ATTRIBUTABLE TO DOMESTIC PRODUCTION 
+                        ACTIVITIES IN PUERTO RICO.
+
+    (a) In General.--Subparagraph (C) of section 199(d)(8) is amended--
+            (1) by striking ``first 8 taxable years'' and inserting 
+        ``first 9 taxable years'', and
+            (2) by striking ``January 1, 2014'' and inserting ``January 
+        1, 2015''.
+
+    (b) <<NOTE: 26 USC 199 note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 131. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN 
+                        PAYMENTS TO CONTROLLING EXEMPT 
+                        ORGANIZATIONS.
+
+    (a) In General.--Clause (iv) of section 512(b)(13)(E) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 512 note.>>  Effective Date.--The amendment made 
+by this section shall apply to payments received or accrued after 
+December 31, 2013.
+SEC. 132. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED 
+                        INVESTMENT COMPANIES.
+
+    (a) In General.--Paragraphs (1)(C)(v) and (2)(C)(v) of section 
+871(k) are each amended by striking ``December 31, 2013'' and inserting 
+``December 31, 2014''.
+    (b) <<NOTE: 26 USC 871 note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+SEC. 133. EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT 
+                        UNDER FIRPTA.
+
+    (a) In General.--Clause (ii) of section 897(h)(4)(A) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 897 note.>>  Effective Date.--
+            (1) In general.--The amendment made by this section shall 
+        take effect on January 1, 2014. Notwithstanding the preceding 
+        sentence, such amendment shall not apply with respect to the 
+        withholding requirement under section 1445 of the Internal 
+        Revenue Code of 1986 for any payment made before the date of the 
+        enactment of this Act.
+
+[[Page 128 STAT. 4019]]
+
+            (2) Amounts withheld on or before date of enactment.--In the 
+        case of a regulated investment company--
+                    (A) which makes a distribution after December 31, 
+                2013, and before the date of the enactment of this Act, 
+                and
+                    (B) which would (but for the second sentence of 
+                paragraph (1)) have been required to withhold with 
+                respect to such distribution under section 1445 of such 
+                Code,
+        such investment company shall not be liable to any person to 
+        whom such distribution was made for any amount so withheld and 
+        paid over to the Secretary of the Treasury.
+SEC. 134. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE FINANCING 
+                        INCOME.
+
+    (a) Exempt Insurance Income.--Paragraph (10) of section 
+953(e) <<NOTE: 26 USC 953.>>  is amended--
+            (1) by striking ``January 1, 2014'' and inserting ``January 
+        1, 2015'', and
+            (2) by striking ``December 31, 2013'' and inserting 
+        ``December 31, 2014''.
+
+    (b) Special Rule for Income Derived in the Active Conduct of 
+Banking, Financing, or Similar Businesses.--Paragraph (9) of section 
+954(h) is amended by striking ``January 1, 2014'' and inserting 
+``January 1, 2015''.
+    (c) <<NOTE: 26 USC 953 note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years of foreign corporations 
+beginning after December 31, 2013, and to taxable years of United States 
+shareholders with or within which any such taxable year of such foreign 
+corporation ends.
+SEC. 135. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN 
+                        RELATED CONTROLLED FOREIGN CORPORATIONS 
+                        UNDER FOREIGN PERSONAL HOLDING COMPANY 
+                        RULES.
+
+    (a) In General.--Subparagraph (C) of section 954(c)(6) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 954 note.>>  Effective Date.--The amendment made 
+by this section shall apply to taxable years of foreign corporations 
+beginning after December 31, 2013, and to taxable years of United States 
+shareholders with or within which such taxable years of foreign 
+corporations end.
+SEC. 136. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN 
+                        ON CERTAIN SMALL BUSINESS STOCK.
+
+    (a) In General.--Paragraph (4) of section 1202(a) is amended--
+            (1) by striking ``January 1, 2014'' and inserting ``January 
+        1, 2015'', and
+            (2) by striking ``and 2013'' in the heading and inserting 
+        ``2013, and 2014''.
+
+    (b) <<NOTE: 26 USC 1202 note.>>  Effective Date.--The amendments 
+made by this section shall apply to stock acquired after December 31, 
+2013.
+SEC. 137. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS 
+                        MAKING CHARITABLE CONTRIBUTIONS OF 
+                        PROPERTY.
+
+    (a) In General.--Paragraph (2) of section 1367(a) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+
+[[Page 128 STAT. 4020]]
+
+    (b) <<NOTE: 26 USC 1367 note.>>  Effective Date.--The amendment made 
+by this section shall apply to contributions made in taxable years 
+beginning after December 31, 2013.
+SEC. 138. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION 
+                        PERIOD FOR BUILT-IN GAINS TAX.
+
+    (a) In General.--Subparagraph (C) of section 1374(d)(7) <<NOTE: 26 
+USC 1374.>>  is amended--
+            (1) by striking ``2012 or 2013'' and inserting ``2012, 2013, 
+        or 2014'', and
+            (2) by striking ``2012 and 2013'' in the heading and 
+        inserting ``2012, 2013, and 2014''.
+
+    (b) <<NOTE: 26 USC 1367 note.>>  Effective Date.--The amendments 
+made by this section shall apply to taxable years beginning after 
+December 31, 2013.
+SEC. 139. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.
+
+    (a) In General.--Clause (i) of section 1391(d)(1)(A) is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 1391 note.>>  Treatment of Certain Termination 
+Dates Specified in Nominations.--In the case of a designation of an 
+empowerment zone the nomination for which included a termination date 
+which is contemporaneous with the date specified in subparagraph (A)(i) 
+of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect 
+before the enactment of this Act), subparagraph (B) of such section 
+shall not apply with respect to such designation if, after the date of 
+the enactment of this section, the entity which made such nomination 
+amends the nomination to provide for a new termination date in such 
+manner as the Secretary of the Treasury (or the Secretary's designee) 
+may provide.
+
+    (c) <<NOTE: 26 USC 1391 note.>>  Effective Dates.--The amendment 
+made by this section shall apply to periods after December 31, 2013.
+SEC. 140. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER 
+                        OF RUM EXCISE TAXES TO PUERTO RICO AND THE 
+                        VIRGIN ISLANDS.
+
+    (a) In General.--Paragraph (1) of section 7652(f) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 7652 note.>>  Effective Date.--The amendment made 
+by this section shall apply to distilled spirits brought into the United 
+States after December 31, 2013.
+SEC. 141. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.
+
+    (a) In General.--Subsection (d) of section 119 of division A of the 
+Tax Relief and Health Care Act of 2006 <<NOTE: 26 USC 30A note.>>  is 
+amended--
+            (1) by striking ``January 1, 2014'' each place it appears 
+        and inserting ``January 1, 2015'',
+            (2) by striking ``first 8 taxable years'' in paragraph (1) 
+        and inserting ``first 9 taxable years'', and
+            (3) by striking ``first 2 taxable years'' in paragraph (2) 
+        and inserting ``first 3 taxable years''.
+
+    (b) <<NOTE: 26 USC 30A note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 2013.
+
+[[Page 128 STAT. 4021]]
+
+                    Subtitle C--Energy Tax Extenders
+
+SEC. 151. EXTENSION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY.
+
+    (a) In General.--Paragraph (2) of section 25C(g) <<NOTE: 26 USC 
+25C.>>  is amended by striking ``December 31, 2013'' and inserting 
+``December 31, 2014''.
+
+    (b) <<NOTE: 26 USC 25C note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 152. EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER CREDIT.
+
+    (a) In General.--Clause (i) of section 40(b)(6)(J) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 40 note.>>  Effective Date.--The amendment made 
+by this section shall apply to qualified second generation biofuel 
+production after December 31, 2013.
+SEC. 153. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE 
+                        DIESEL.
+
+    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
+Subsection (g) of section 40A is amended by striking ``December 31, 
+2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 40A note.>>  Effective Date.--The amendment made 
+by this section shall apply to fuel sold or used after December 31, 
+2013.
+SEC. 154. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL 
+                        FACILITIES PLACED IN SERVICE BEFORE 2009.
+
+    (a) In General.--Subparagraph (A) of section 45(e)(10) is amended by 
+striking ``8-year period'' each place it appears and inserting ``9-year 
+period''.
+    (b) <<NOTE: 26 USC 45 note.>>  Effective Date.--The amendment made 
+by this section shall apply to coal produced after December 31, 2013.
+SEC. 155. EXTENSION OF CREDITS WITH RESPECT TO FACILITIES 
+                        PRODUCING ENERGY FROM CERTAIN RENEWABLE 
+                        RESOURCES.
+
+    (a) In General.--The following provisions of section 45(d) are each 
+amended by striking ``January 1, 2014'' each place it appears and 
+inserting ``January 1, 2015'':
+            (1) Paragraph (1).
+            (2) Paragraph (2)(A).
+            (3) Paragraph (3)(A).
+            (4) Paragraph (4)(B).
+            (5) Paragraph (6).
+            (6) Paragraph (7).
+            (7) Paragraph (9).
+            (8) Paragraph (11)(B).
+
+    (b) Extension of Election to Treat Qualified Facilities as Energy 
+Property.--Clause (ii) of section 48(a)(5)(C) is amended by striking 
+``January 1, 2014'' and inserting ``January 1, 2015''.
+    (c) <<NOTE: 26 USC 48 note.>>  Effective Dates.--The amendments made 
+by this section shall take effect on January 1, 2014.
+SEC. 156. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
+
+    (a) In General.--Subsection (g) of section 45L is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+
+[[Page 128 STAT. 4022]]
+
+    (b) <<NOTE: 26 USC 45L note.>>  Effective Date.--The amendment made 
+by this section shall apply to homes acquired after December 31, 2013.
+SEC. 157. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERATION 
+                        BIOFUEL PLANT PROPERTY.
+
+    (a) In General.--Subparagraph (D) of section 168(l)(2) <<NOTE: 26 
+USC 168.>>  is amended by striking ``January 1, 2014'' and inserting 
+``January 1, 2015''.
+
+    (b) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 158. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS 
+                        DEDUCTION.
+
+    (a) In General.--Subsection (h) of section 179D is amended by 
+striking ``December 31, 2013'' and inserting ``December 31, 2014''.
+    (b) <<NOTE: 26 USC 179D note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+SEC. 159. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO 
+                        IMPLEMENT FERC OR STATE ELECTRIC 
+                        RESTRUCTURING POLICY FOR QUALIFIED 
+                        ELECTRIC UTILITIES.
+
+    (a) In General.--Paragraph (3) of section 451(i) is amended by 
+striking ``January 1, 2014'' and inserting ``January 1, 2015''.
+    (b) <<NOTE: 26 USC 451 note.>>  Effective Date.--The amendment made 
+by this section shall apply to dispositions after December 31, 2013.
+SEC. 160. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN 
+                        FUELS.
+
+    (a) Excise Tax Credits and Outlay Payments for Biodiesel and 
+Renewable Diesel Fuel Mixtures.--
+            (1) Paragraph (6) of section 6426(c) is amended by striking 
+        ``December 31, 2013'' and inserting ``December 31, 2014''.
+            (2) Subparagraph (B) of section 6427(e)(6) is amended by 
+        striking ``December 31, 2013'' and inserting ``December 31, 
+        2014''.
+
+    (b) Extension of Alternative Fuels Excise Tax Credits.--
+            (1) In general.--Sections 6426(d)(5) and 6426(e)(3) are each 
+        amended by striking ``December 31, 2013'' and inserting 
+        ``December 31, 2014''.
+            (2) Outlay payments for alternative fuels.--Subparagraph (C) 
+        of section 6427(e)(6) is amended by striking ``December 31, 
+        2013'' and inserting ``December 31, 2014''.
+
+    (c) Extension of Alternative Fuels Excise Tax Credits Relating to 
+Liquefied Hydrogen.--
+            (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
+        amended by subsection (b), are each amended by striking 
+        ``(September 30, 2014 in the case of any sale or use involving 
+        liquefied hydrogen)''.
+            (2) Outlay payments for alternative fuels.--Paragraph (6) of 
+        section 6427(e) is amended--
+                    (A) by striking ``except as provided in subparagraph 
+                (D), any'' in subparagraph (C), as amended by this Act, 
+                and inserting ``any'',
+                    (B) by striking the comma at the end of subparagraph 
+                (C) and inserting ``, and'', and
+                    (C) by striking subparagraph (D) and redesignating 
+                subparagraph (E) as subparagraph (D).
+
+    (d) <<NOTE: 26 USC 6426 note.>>  Effective Dates.--
+
+[[Page 128 STAT. 4023]]
+
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to fuel sold or used 
+        after December 31, 2013.
+            (2) Liquefied hydrogen.--The amendments made by subsection 
+        (c) shall apply to fuel sold or used after September 30, 2014.
+
+    (e) <<NOTE: 26 USC 6426 note.>>  Special Rule for Certain Periods 
+During 2014.--Notwithstanding any other provision of law, in the case 
+of--
+            (1) any biodiesel mixture credit properly determined under 
+        section 6426(c) of the Internal Revenue Code of 1986 for periods 
+        after December 31, 2013, and before the date of the enactment of 
+        this Act, and
+            (2) <<NOTE: Deadlines. Claims.>>  any alternative fuel 
+        credit properly determined under section 6426(d) of such Code 
+        for such periods,
+
+such credit shall be allowed, and any refund or payment attributable to 
+such credit (including any payment under section 6427(e) of such Code) 
+shall be made, only in such manner as the Secretary of the Treasury (or 
+the Secretary's delegate) shall provide. <<NOTE: Guidance.>>  Such 
+Secretary shall issue guidance within 30 days after the date of the 
+enactment of this Act providing for a one-time submission of claims 
+covering periods described in the preceding sentence. Such guidance 
+shall provide for a 180-day period for the submission of such claims (in 
+such manner as prescribed by such Secretary) to begin not later than 30 
+days after such guidance is issued. Such claims shall be paid by such 
+Secretary not later than 60 days after receipt. If such Secretary has 
+not paid pursuant to a claim filed under this subsection within 60 days 
+after the date of the filing of such claim, the claim shall be paid with 
+interest from such date determined by using the overpayment rate and 
+method under section 6621 of such Code.
+SEC. 161. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 
+                        REFUELING PROPERTY.
+
+    (a) In General.--Subsection (g) of section 30C <<NOTE: 26 USC 
+30C.>>  is amended by striking ``placed in service'' and all that 
+follows and inserting ``placed in service after December 31, 2014.''.
+
+    (b) <<NOTE: 26 USC 30C note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2013.
+
+Subtitle D--Extenders Relating to Multiemployer Defined Benefit Pension 
+                                  Plans
+
+SEC. 171. EXTENSION OF AUTOMATIC EXTENSION OF AMORTIZATION 
+                        PERIODS.
+
+    (a) In General.--Subparagraph (C) of section 431(d)(1) is amended by 
+striking ``December 31, 2014'' and inserting ``December 31, 2015''.
+    (b) Amendment to Employee Retirement Income Security Act of 1974.--
+Subparagraph (C) of section 304(d)(1) of the Employee Retirement Income 
+Security Act of 1974 (29 U.S.C. 1084(d)(1)(C)) is amended by striking 
+``December 31, 2014'' and inserting ``December 31, 2015''.
+    (c) <<NOTE: 26 USC 431 note.>>  Effective Date.--The amendments made 
+by this section shall apply to applications submitted under section 
+431(d)(1)(A) of the Internal Revenue Code of 1986 and section 
+304(d)(1)(C)
+
+[[Page 128 STAT. 4024]]
+
+of the Employee Retirement Income Security Act of 1974 after December 
+31, 2014.
+SEC. 172. EXTENSION OF SHORTFALL FUNDING METHOD AND ENDANGERED AND 
+                        CRITICAL RULES.
+
+    (a) In General.--Paragraphs (1) and (2) of section 221(c) of the 
+Pension Protection Act of 2006 <<NOTE: 26 USC 412 note.>>  are each 
+amended by striking ``December 31, 2014'' and inserting ``December 31, 
+2015''.
+
+    (b) Conforming Amendment.--Paragraph (2) of section 221(c) of the 
+Pension Protection Act of 2006 is amended by striking ``January 1, 
+2015'' and inserting ``January 1, 2016''.
+    (c) <<NOTE: 26 USC 412 note.>>  Effective Date.--The amendments made 
+by this section shall apply to plan years beginning after December 31, 
+2014.
+
+ TITLE II-- <<NOTE: Tax Technical Corrections Act of 2014.>> TECHNICAL 
+CORRECTIONS
+SEC. <<NOTE: 26 USC 1 note.>>  201. SHORT TITLE.
+
+    This title may be cited as the ``Tax Technical Corrections Act of 
+2014''.
+SEC. 202. AMENDMENTS RELATING TO AMERICAN TAXPAYER RELIEF ACT OF 
+                        2012.
+
+    (a) Amendment Relating to Section 101(b).--Subclause (I) of section 
+642(b)(2)(C)(i) <<NOTE: 26 USC 642.>>  is amended by striking ``section 
+151(d)(3)(C)(iii)'' and inserting ``section 68(b)(1)(C)''.
+
+    (b) Amendment Relating to Section 102.--Clause (ii) of section 
+911(f)(2)(B) is amended by striking ``described in section 1(h)(1)(B) 
+shall be treated as a reference to such excess as determined'' and 
+inserting ``described in section 1(h)(1)(B), and the reference in 
+section 55(b)(3)(C)(ii) to the excess described in section 
+1(h)(1)(C)(ii), shall each be treated as a reference to each such excess 
+as determined''.
+    (c) Amendments Relating to Section 104.--
+            (1) Clause (ii) of section 55(d)(4)(B) is amended by 
+        inserting ``subparagraphs (A), (B), and (D) of'' before 
+        ``paragraph (1)''.
+            (2) Subparagraph (C) of section 55(d)(4) is amended by 
+        striking ``increase'' and inserting ``increased amount''.
+
+    (d) Amendments Relating to Section 310.--Clause (iii) of section 
+6431(f)(3)(A) is amended--
+            (1) by striking ``2011'' and inserting ``years after 2010'', 
+        and
+            (2) by striking ``of such allocation'' and inserting ``of 
+        any such allocation''.
+
+    (e) Amendment Relating to Section 331.--Clause (iii) of section 
+168(k)(4)(J) is amended by striking ``any taxable year'' and inserting 
+``its first taxable year''.
+    (f) <<NOTE: 26 USC 55 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provision of the 
+American Taxpayer Relief Act of 2012 to which they relate.
+SEC. 203. AMENDMENT RELATING TO MIDDLE CLASS TAX RELIEF AND JOB 
+                        CREATION ACT OF 2012.
+
+    (a) Amendment Relating to Section 7001.--Paragraph (1) of section 
+7001 of the Middle Class Tax Relief and Job Creation Act of 
+2012 <<NOTE: 26 USC 6655 note.>>  is amended by striking ``201(b)'' and 
+inserting ``202(b)''.
+
+[[Page 128 STAT. 4025]]
+
+    (b) <<NOTE: 26 USC 6655 note.>> Effective Date.--The amendment made 
+by subsection (a) shall take effect as if included in section 7001 of 
+the Middle Class Tax Relief and Job Creation Act of 2012.
+SEC. 204. AMENDMENT RELATING TO FAA MODERNIZATION AND REFORM ACT 
+                        OF 2012.
+
+    (a) Amendment Relating to Section 1107.--Section 4281 <<NOTE: 26 USC 
+4281.>>  is amended to read as follows:
+``SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES.
+
+    ``(a) In General.--The taxes imposed by sections 4261 and 4271 shall 
+not apply to transportation by an aircraft having a maximum certificated 
+takeoff weight of 6,000 pounds or less, except when such aircraft is 
+operated on an established line or when such aircraft is a jet aircraft.
+    ``(b) Maximum Certificated Takeoff Weight.--For purposes of this 
+section, the term `maximum certificated takeoff weight' means the 
+maximum such weight contained in the type certificate or airworthiness 
+certificate.
+    ``(c) Sightseeing.--For purposes of this section, an aircraft shall 
+not be considered as operated on an established line at any time during 
+which such aircraft is being operated on a flight the sole purpose of 
+which is sightseeing.
+    ``(d) Jet Aircraft.--For purposes of this section, the term `jet 
+aircraft' shall not include any aircraft which is a rotorcraft or 
+propeller aircraft.''.
+    (b) <<NOTE: 26 USC 4281 note.>>  Effective Date.--The amendment made 
+by subsection (a) shall take effect as if included in section 1107 of 
+the FAA Modernization and Reform Act of 2012.
+SEC. 205. AMENDMENTS RELATING TO REGULATED INVESTMENT COMPANY 
+                        MODERNIZATION ACT OF 2010.
+
+    (a) Amendments Relating to Section 101.--
+            (1) Subsection (c) of section 101 of the Regulated 
+        Investment Company Modernization Act of 2010 <<NOTE: 26 USC 1212 
+        note.>>  is amended--
+                    (A) by striking ``paragraph (2)'' in paragraph (1) 
+                and inserting ``paragraphs (2) and (3)'', and
+                    (B) by adding at the end the following new 
+                paragraph:
+            ``(3) Excise tax.--
+                    ``(A) <<NOTE: Applicability. Time periods.>>  In 
+                general.--Except as provided in subparagraph (B), for 
+                purposes of section 4982 of the Internal Revenue Code of 
+                1986, paragraphs (1) and (2) shall apply by substituting 
+                `the 1-year periods taken into account under subsection 
+                (b)(1)(B) of such section with respect to calendar years 
+                beginning after December 31, 2010' for `taxable years 
+                beginning after the date of the enactment of this Act'.
+                    ``(B) Election.--A regulated investment company may 
+                elect to apply subparagraph (A) by substituting `2011' 
+                for `2010'. Such election shall be made at such time and 
+                in such form and manner as the Secretary of the Treasury 
+                (or the Secretary's delegate) shall prescribe.''.
+            (2) The first sentence of paragraph (2) of section 852(c) is 
+        amended--
+                    (A) by striking ``and without regard to'' and 
+                inserting ``, without regard to'', and
+                    (B) by inserting ``, and without regard to any 
+                capital loss arising on the first day of the taxable 
+                year by reason
+
+[[Page 128 STAT. 4026]]
+
+                of clauses (ii) and (iii) of section 1212(a)(3)(A)'' 
+                before the period at the end.
+
+    (b) Amendment Relating to Section 304.--Paragraph (1) of section 
+855(a) <<NOTE: 26 USC 855.>>  is amended by inserting ``on or'' before 
+``before''.
+
+    (c) Amendments Relating to Section 308.--
+            (1) <<NOTE: Definitions.>>  Paragraph (8) of section 852(b) 
+        is amended by redesignating subparagraph (E) as subparagraph (G) 
+        and by striking subparagraphs (C) and (D) and inserting the 
+        following new subparagraphs:
+                    ``(C) Post-october capital loss.--For purposes of 
+                this paragraph, the term `post-October capital loss' 
+                means--
+                          ``(i) any net capital loss attributable to the 
+                      portion of the taxable year after October 31, or
+                          ``(ii) if there is no such loss--
+                                    ``(I) any net long-term capital loss 
+                                attributable to such portion of the 
+                                taxable year, or
+                                    ``(II) any net short-term capital 
+                                loss attributable to such portion of the 
+                                taxable year.
+                    ``(D) Late-year ordinary loss.--For purposes of this 
+                paragraph, the term `late-year ordinary loss' means the 
+                sum of any post-October specified loss and any post-
+                December ordinary loss.
+                    ``(E) Post-october specified loss.--For purposes of 
+                this paragraph, the term `post-October specified loss' 
+                means the excess (if any) of--
+                          ``(i) the specified losses (as defined in 
+                      section 4982(e)(5)(B)(ii)) attributable to the 
+                      portion of the taxable year after October 31, over
+                          ``(ii) the specified gains (as defined in 
+                      section 4982(e)(5)(B)(i)) attributable to such 
+                      portion of the taxable year.
+                    ``(F) Post-december ordinary loss.--For purposes of 
+                this paragraph, the term `post-December ordinary loss' 
+                means the excess (if any) of--
+                          ``(i) the ordinary losses not described in 
+                      subparagraph (E)(i) and attributable to the 
+                      portion of the taxable year after December 31, 
+                      over
+                          ``(ii) the ordinary income not described in 
+                      subparagraph (E)(ii) and attributable to such 
+                      portion of the taxable year.''.
+            (2) Subparagraph (G) of section 852(b)(8), as so 
+        redesignated, is amended by striking ``, (D)(i)(I), and 
+        (D)(ii)(I)'' and inserting ``and (E)''.
+            (3) The first sentence of paragraph (2) of section 852(c), 
+        as amended by subsection (a), is amended--
+                    (A) by striking ``, and without regard to'' and 
+                inserting ``, without regard to'', and
+                    (B) by inserting ``, and with such other adjustments 
+                as the Secretary may prescribe'' before the period at 
+                the end.
+
+    (d) Amendments Relating to Section 402.--
+            (1) Subparagraph (B) of section 4982(e)(6) is amended by 
+        inserting before the period at the end the following: ``or which 
+        determines income by reference to the value of an item on the 
+        last day of the taxable year''.
+            (2) Subparagraph (A) of section 4982(e)(7) is amended by 
+        striking ``such company'' and all that follows through ``any
+
+[[Page 128 STAT. 4027]]
+
+        net ordinary loss'' and inserting ``such company may elect to 
+        determine its ordinary income and net ordinary loss (as defined 
+        in paragraph (2)(C)(ii)) for the calendar year without regard to 
+        any portion of any net ordinary loss''.
+
+    (e) Clerical Amendment Relating to Section 201.--Subparagraph (A) of 
+section 851(d)(2) <<NOTE: 26 USC 851.>>  is amended by inserting ``of 
+this paragraph'' after ``subparagraph (B)(i)''.
+
+    (f) <<NOTE: 26 USC 852 note.>>  Effective Date.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall take effect as if included 
+        in the provision of the Regulated Investment Company 
+        Modernization Act of 2010 to which they relate.
+            (2) Savings provision.--In the case of an election by a 
+        regulated investment company under section 852(b)(8) of the 
+        Internal Revenue Code of 1986 with respect to any taxable year 
+        beginning before the date of the enactment of this Act, such 
+        company may treat the amendments made by paragraphs (1) and (2) 
+        of subsection (c) as not applying with respect to any such 
+        election.
+SEC. 206. AMENDMENTS RELATING TO TAX RELIEF, UNEMPLOYMENT 
+                        INSURANCE REAUTHORIZATION, AND JOB 
+                        CREATION ACT OF 2010.
+
+    (a) Amendment Relating to Section 103.--Clause (ii) of section 
+32(b)(3)(B) is amended by striking ``in 2010'' and inserting ``after 
+2009''.
+    (b) Clerical Amendments Relating to Section 302.--
+            (1) Paragraph (1) of section 2801(a) is amended by striking 
+        ``(or, if greater, the highest rate of tax specified in the 
+        table applicable under section 2502(a) as in effect on the 
+        date)''.
+            (2) Subsection (f) of section 302 of the Tax Relief, 
+        Unemployment Insurance Reauthorization, and Job Creation Act of 
+        2010 <<NOTE: 26 USC 2001 note.>>  is amended by striking 
+        ``subsection'' and inserting ``section''.
+
+    (c) Amendments Relating to Section 753.--Subparagraph (A) of section 
+1397B(b)(1) is amended by striking ``and'' at the end of clause (ii), by 
+striking the period at the end of clause (iii) and inserting ``, and'', 
+and by adding at the end the following new clause:
+                          ``(iv) the day after the date set forth in 
+                      section 1391(d)(1)(A)(i) were substituted for 
+                      `January 1, 2010' each place it appears.''.
+
+    (d) <<NOTE: 26 USC 32 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation 
+Act of 2010 to which they relate.
+SEC. 207. AMENDMENTS RELATING TO CREATING SMALL BUSINESS JOBS ACT 
+                        OF 2010.
+
+    (a) Amendments Relating to Section 2102.--
+            (1) Subsection (h) of section 2102 of the Creating Small 
+        Business Jobs Act of 2010 <<NOTE: 26 USC 6721 note.>>  is 
+        amended by inserting ``, and payee statements required to be 
+        furnished,'' after ``information returns required to be filed''.
+            (2) Paragraphs (1) and (2) of subsection (b), and subsection 
+        (c)(1)(C), of section 6722 are each amended by striking ``the 
+        required filing date'' and inserting ``the date prescribed for 
+        furnishing such statement''.
+
+[[Page 128 STAT. 4028]]
+
+            (3) Subparagraph (B) of section 6722(c)(2) <<NOTE: 26 USC 
+        6722.>>  is amended by striking ``filed'' and inserting 
+        ``furnished''.
+
+    (b) <<NOTE: 26 USC 6722 note.>>  Effective Date.--The amendments 
+made by this section shall take effect as if included in the provision 
+of the Creating Small Business Jobs Act of 2010 to which they relate.
+SEC. 208. CLERICAL AMENDMENT RELATING TO HIRING INCENTIVES TO 
+                        RESTORE EMPLOYMENT ACT.
+
+    (a) Amendment Relating to Section 512.--Paragraph (1) of section 
+512(a) of the Hiring Incentives to Restore Employment Act <<NOTE: 26 USC 
+6662.>>  is amended by striking ``after paragraph (6)'' and inserting 
+``after paragraph (5)''.
+
+    (b) <<NOTE: 26 USC 6662 note.>>  Effective Date.--The amendment made 
+by this section shall take effect as if included in the provision of the 
+Hiring Incentives to Restore Employment Act to which it relates.
+SEC. 209. AMENDMENTS RELATING TO AMERICAN RECOVERY AND 
+                        REINVESTMENT TAX ACT OF 2009.
+
+    (a) Amendment Relating to Section 1003.--Paragraph (4) of section 
+24(d) is amended to read as follows:
+            ``(4) <<NOTE: Time period. Applicability.>>  Special rule 
+        for certain years.--In the case of any taxable year beginning 
+        after 2008 and before 2018, paragraph (1)(B)(i) shall be applied 
+        by substituting `$3,000' for `$10,000'.''.
+
+    (b) Amendment Relating to Section 1004.--Paragraph (3) of section 
+25A(i) is amended by striking ``Subsection (f)(1)(A) shall be applied'' 
+and inserting ``For purposes of determining the Hope Scholarship Credit, 
+subsection (f)(1)(A) shall be applied''.
+    (c) Amendments Relating to Section 1008.--
+            (1) Paragraph (6) of section 164(b) is amended by striking 
+        subparagraph (E) and by redesignating subparagraphs (F) and (G) 
+        as subparagraphs (E) and (F), respectively.
+            (2) Subparagraphs (E) and (F) of section 164(b)(6), as so 
+        redesignated, are each amended by striking ``This paragraph'' 
+        and inserting ``Subsection (a)(6)''.
+
+    (d) Amendment Relating to Section 1104.--Subparagraph (A) of section 
+48(d)(3) is amended by inserting ``or alternative minimum taxable 
+income'' after ``includible in the gross income''.
+    (e) Amendments Relating to Section 1141.--
+            (1) Subsection (f) of section 30D is amended--
+                    (A) by inserting ``(determined without regard to 
+                subsection (c))'' before the period at the end of 
+                paragraph (1), and
+                    (B) by inserting ``(determined without regard to 
+                subsection (c))'' before the period at the end of 
+                paragraph (2).
+            (2) Paragraph (3) of section 30D(f) is amended by adding at 
+        the end the following: ``For purposes of subsection (c), 
+        property to which this paragraph applies shall be treated as of 
+        a character subject to an allowance for depreciation.''.
+
+    (f) Amendments Relating to Section 1142.--
+            (1) Subsection (b) of section 38 is amended by striking 
+        ``plus'' at the end of paragraph (35), by redesignating 
+        paragraph (36) as paragraph (37), and by inserting after 
+        paragraph (35) the following new paragraph:
+            ``(36) the portion of the qualified plug-in electric vehicle 
+        credit to which section 30(c)(1) applies, plus''.
+            (2)(A) Subsection (e) of section 30 is amended--
+
+[[Page 128 STAT. 4029]]
+
+                    (i) by inserting ``(determined without regard to 
+                subsection (c))'' before the period at the end of 
+                paragraph (1), and
+                    (ii) by inserting ``(determined without regard to 
+                subsection (c))'' before the period at the end of 
+                paragraph (2).
+            (B) Paragraph (3) of section 30(e) <<NOTE: 26 USC 30.>>  is 
+        amended by adding at the end the 
+        following: <<NOTE: Applicability.>>  ``For purposes of 
+        subsection (c), property to which this paragraph applies shall 
+        be treated as of a character subject to an allowance for 
+        depreciation.''.
+
+    (g) Amendment Relating to Section 1302.--Paragraph (3) of section 
+48C(b) is amended by inserting ``as the qualified investment'' after 
+``The amount which is treated''.
+    (h) Amendments Related to Section 1541.--
+            (1) Paragraph (2) of section 853A(a) is amended by inserting 
+        ``(determined after the application of this section)'' before 
+        the comma at the end.
+            (2) Subsection (a) of section 853A is amended--
+                    (A) by striking ``with respect to credits'' and 
+                inserting ``with respect to some or all of the 
+                credits'', and
+                    (B) by inserting ``(determined without regard to 
+                this section and sections 54(c), 54A(c)(1), 54AA(c)(1), 
+                and 1397E(c))'' after ``credits allowable''.
+            (3) Subsection (b) of section 853A is amended to read as 
+        follows:
+
+    ``(b) Effect of Election.--If the election provided in subsection 
+(a) is in effect with respect to any credits for any taxable year--
+            ``(1) the regulated investment company--
+                    ``(A) shall not be allowed such credits,
+                    ``(B) shall include in gross income (as interest) 
+                for such taxable year the amount which would have been 
+                so included with respect to such credits had the 
+                application of this section not been elected,
+                    ``(C) shall include in earnings and profits the 
+                amount so included in gross income, and
+                    ``(D) shall be treated as making one or more 
+                distributions of money with respect to its stock equal 
+                to the amount of such credits on the date or dates (on 
+                or after the applicable date for any such credit) during 
+                such taxable year (or following the close of the taxable 
+                year pursuant  to section 855)  selected by the company, 
+                and
+            ``(2) each shareholder of such investment company shall--
+                    ``(A) be treated as receiving such shareholder's 
+                proportionate share of any distribution of money which 
+                is treated as made by such investment company under 
+                paragraph (1)(D), and
+                    ``(B) be allowed credits against the tax imposed by 
+                this chapter equal to the amount of such distribution, 
+                subject to the provisions of this title applicable to 
+                the credit involved.''.
+            (4) Subsection (c) of section 853A is amended to read as 
+        follows:
+
+    ``(c) Notice to Shareholders.--The amount treated as a distribution 
+of money received by a shareholder under subsection (b)(2)(A) (and as 
+credits allowed to such shareholder under subsection (b)(2)(B)) shall 
+not exceed the amount so reported by the
+
+[[Page 128 STAT. 4030]]
+
+regulated investment company in a written statement furnished to such 
+shareholder.''.
+            (5) Clause (ii) of section 853A(e)(1)(A) <<NOTE: 26 USC 
+        853A.>>  is amended by inserting ``other than a qualified bond 
+        described in section 54AA(g)'' after ``as defined in section 
+        54AA(d))''.
+
+    (i) Amendments Relating to Section 2202.--
+            (1) Subparagraph (A) of section 2202(b)(1) of division B of 
+        the American Recovery and Reinvestment Act of 2009 <<NOTE: 26 
+        USC 6428 note.>>  is amended by inserting ``political 
+        subdivision of a State,'' after ``any State,''.
+            (2) Section 2202 of division B of the American Recovery and 
+        Reinvestment Act of 2009 is amended by adding at the end the 
+        following new subsection:
+
+    ``(e) Treatment of Possessions.--
+            ``(1) <<NOTE: Effective date.>>  Payments to mirror code 
+        possessions.--The Secretary of the Treasury shall pay to each 
+        possession of the United States with a mirror code tax system 
+        amounts equal to the loss to that possession by reason of 
+        credits allowed under subsection (a) with respect to taxable 
+        years beginning in 2009. Such amounts shall be determined by the 
+        Secretary of the Treasury based on information provided by the 
+        government of the respective possession.
+            ``(2) Coordination with credit allowed against united states 
+        income taxes.--No credit shall be allowed against United States 
+        income taxes for any taxable year under this section to any 
+        person to whom a credit is allowed against taxes imposed by the 
+        possession by reason of the credit allowed under subsection (a) 
+        for such taxable year.
+            ``(3) Definitions and special rules.--
+                    ``(A) Possession of the united states.--For purposes 
+                of this subsection, the term `possession of the United 
+                States' includes the Commonwealth of the Northern 
+                Mariana Islands.
+                    ``(B) Mirror code tax system.--For purposes of this 
+                subsection, the term `mirror code tax system' means, 
+                with respect to any possession of the United States, the 
+                income tax system of such possession if the income tax 
+                liability of the residents of such possession under such 
+                system is determined by reference to the income tax laws 
+                of the United States as if such possession were the 
+                United States.
+                    ``(C) Treatment of payments.--For purposes of 
+                section 1324(b)(2) of title 31, United States Code, the 
+                payments under this subsection shall be treated in the 
+                same manner as a refund due from the credit allowed 
+                under section 36A of the Internal Revenue Code of 1986 
+                (as added by this Act).''.
+
+    (j) Clerical Amendments.--
+            (1) Amendment relating to section 1131.--Paragraph (2) of 
+        section 45Q(d) is amended by striking ``Administrator of the 
+        Environmental Protection Agency'' and all that follows through 
+        ``shall establish'' and inserting ``Administrator of the 
+        Environmental Protection Agency, the Secretary of Energy, and 
+        the Secretary of the Interior, shall establish''.
+            (2) Amendment relating to section 1141.--Paragraph (37) of 
+        section 1016(a) is amended by striking ``section 30D(e)(4)'' and 
+        inserting ``section 30D(f)(1)''.
+
+[[Page 128 STAT. 4031]]
+
+            (3) Amendment relating to section 3001.--Subparagraph (A) of 
+        section 3001(a)(14) of the American Recovery and Reinvestment 
+        Act of 2009 <<NOTE: 26 USC 35.>>  is amended by striking ``is 
+        amended by redesignating paragraph (9) as paragraph (10)'' and 
+        inserting ``, as amended by this Act, is amended by 
+        redesignating paragraphs (9) and (10) as paragraphs (10) and 
+        (11), respectively,''.
+
+    (k) <<NOTE: 26 USC 24 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the American Recovery and Reinvestment Tax Act of 2009 to which they 
+relate.
+SEC. 210. AMENDMENTS RELATING TO ENERGY IMPROVEMENT AND EXTENSION 
+                        ACT OF 2008.
+
+    (a) Amendment Relating to Section 108.--Subparagraph (E) of section 
+45K(g)(2) <<NOTE: 26 USC 45K.>>  is amended to read as follows:
+                    ``(E) Coordination with section 45.--No credit shall 
+                be allowed with respect to any coke or coke gas which is 
+                produced using steel industry fuel (as defined in 
+                section 45(c)(7)) as feedstock if a credit is allowed to 
+                any taxpayer under section 45 with respect to the 
+                production of such steel industry fuel.''.
+
+    (b) Amendment Relating to Section 113.--Paragraph (1) of section 
+113(b) of the Energy Improvement and Extension Act of 2008 <<NOTE: 26 
+USC 9501 note.>>  is amended by adding at the end the following new 
+subparagraph:
+                    ``(F) <<NOTE: Definition.>>  Trust fund.--The term 
+                `Trust Fund' means the Black Lung Disability Trust Fund 
+                established under section 9501 of the Internal Revenue 
+                Code of 1986.''.
+
+    (c) Amendments Relating to Section 306.--
+            (1) Clause (ii) of section 168(i)(18)(A) is amended by 
+        striking ``10 years'' and inserting ``16 years''.
+            (2) Clause (ii) of section 168(i)(19)(A) is amended by 
+        striking ``10 years'' and inserting ``16 years''.
+
+    (d) Amendment Relating to Section 308.--Clause (i) of section 
+168(m)(2)(B) is amended by striking ``section 168(k)'' and inserting 
+``subsection (k) (determined without regard to paragraph (4) thereof)''.
+    (e) Amendment Relating to Section 402.--Subparagraph (A) of section 
+907(f)(4) is amended by striking ``this subsection shall be applied'' 
+and all that follows through the period at the end and inserting the 
+following: ``this subsection, as in effect on the day before the date of 
+the enactment of the Energy Improvement and Extension Act of 2008, shall 
+apply to unused oil and gas extraction taxes carried from such unused 
+credit year to a taxable year beginning after December 31, 2008.''.
+    (f) Amendments Relating to Section 403.--
+            (1) Subsection (c) of section 1012 is amended--
+                    (A) by striking ``funds'' in the heading for 
+                paragraph (2) and inserting ``regulated investment 
+                companies'',
+                    (B) by striking ``fund'' in the heading for 
+                paragraph (2)(B), and
+                    (C) by striking ``fund'' each place it appears in 
+                paragraph (2) and inserting ``regulated investment 
+                company''.
+            (2) Paragraph (1) of section 1012(d) is amended--
+                    (A) by striking ``December 31, 2010'' and inserting 
+                ``December 31, 2011'', and
+                    (B) by striking ``an open-end fund'' and inserting 
+                ``a regulated investment company''.
+
+[[Page 128 STAT. 4032]]
+
+            (3) Paragraph (3) of section 1012(d) <<NOTE: 26 USC 1012.>>  
+        is amended to read as follows:
+            ``(3) Separate accounts; election for treatment as single 
+        account.--
+                    ``(A) <<NOTE: Applicability.>>  In general.--Rules 
+                similar to the rules of subsection (c)(2) shall apply 
+                for purposes of this subsection.
+                    ``(B) Average basis method.--Notwithstanding 
+                paragraph (1), in the case of an election under rules 
+                similar to the rules of subsection (c)(2)(B) with 
+                respect to stock held in connection with a dividend 
+                reinvestment plan, the average basis method is 
+                permissible with respect to all such stock without 
+                regard to the date of the acquisition of such stock.''.
+            (4) Subsection (g) of section 6045 is amended by adding at 
+        the end the following new paragraph:
+            ``(6) Special rule for certain stock held in connection with 
+        dividend reinvestment plan.--For purposes of this subsection, 
+        stock acquired before January 1, 2012, in connection with a 
+        dividend reinvestment plan shall be treated as stock described 
+        in clause (ii) of paragraph (3)(C) (unless the broker with 
+        respect to such stock elects not to have this paragraph apply 
+        with respect to such stock).''.
+
+    (g) Clerical Amendments.--
+            (1) Amendment relating to section 108.--Paragraph (2) of 
+        section 45(b) is amended by striking ``$3 amount'' and inserting 
+        ``$2 amount''.
+            (2) Amendment relating to section 306.--
+                    (A) Paragraph (5) of section 168(b) is amended by 
+                striking ``(2)(C)'' and inserting ``(2)(D)''.
+                    (B) The last sentence of section 168(k)(4)(C)(i) is 
+                amended by striking ``(b)(2)(C)'' and inserting 
+                ``(b)(2)(D)''.
+
+    (h) <<NOTE: 26 USC 45 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the Energy Improvement and Extension Act of 2008 to which they relate.
+SEC. 211. AMENDMENTS RELATING TO TAX EXTENDERS AND ALTERNATIVE 
+                        MINIMUM TAX RELIEF ACT OF 2008.
+
+    (a) Amendment Relating to Section 208.--Subsection (b) of section 
+208 of the Tax Extenders and Alternative Minimum Tax Relief Act of 
+2008 <<NOTE: 26 USC 897 note.>>  is amended to read as follows:
+
+    ``(b) Effective Date.--
+            ``(1) In general.--The amendment made by subsection (a) 
+        shall take effect on January 1, 2008. Notwithstanding the 
+        preceding sentence, such amendment shall not apply with respect 
+        to the withholding requirement under section 1445 of the 
+        Internal Revenue Code of 1986 for any payment made before 
+        October 4, 2008.
+            ``(2) Amounts withheld on or before date of enactment.--In 
+        the case of a regulated investment company--
+                    ``(A) which makes a distribution after December 31, 
+                2007, and before October 4, 2008, and
+                    ``(B) which would (but for the second sentence of 
+                paragraph (1)) have been required to withhold with 
+                respect to such distribution under section 1445 of such 
+                Code,
+        such investment company shall not be liable to any person to 
+        whom such distribution was made for any amount so withheld and 
+        paid over to the Secretary of the Treasury.''.
+
+[[Page 128 STAT. 4033]]
+
+    (b) Amendments Relating to Section 305.--Paragraphs (7)(B) and 
+(8)(D) of section 168(e) <<NOTE: 26 USC 168.>>  are each amended by 
+inserting ``which is not qualified leasehold improvement property'' 
+after ``Property described in this paragraph''.
+
+    (c) Clerical Amendments.--
+            (1) Amendments relating to section 706.--
+                    (A) Paragraph (2) of section 1033(h) is amended by 
+                inserting ``is'' before ``compulsorily''.
+                    (B) Subclause (II) of section 172(b)(1)(F)(ii) is 
+                amended by striking ``subsection (h)(3)(C)(i)'' and 
+                inserting ``section 165(h)(3)(C)(i)''.
+                    (C) The heading for paragraph (1) of section 165(h) 
+                is amended by striking ``$100'' and inserting 
+                ``Dollar''.
+            (2) Amendment relating to section 709.--Subsection (k) of 
+        section 143 is amended by redesignating the second paragraph 
+        (12) (relating to special rules for residences destroyed in 
+        Federally declared disasters) as paragraph (13).
+            (3) Amendment relating to section 712.--Section 712 of the 
+        Tax Extenders and Alternative Minimum Tax Relief Act of 
+        2008 <<NOTE: 25 USC 56 note.>>  is amended by striking ``section 
+        702(c)(1)(A)'' and inserting ``section 702(b)(1)(A)''.
+
+    (d) Effective Date.--The amendments made by this section shall take 
+effect as if included in the provisions of the Tax Extenders and 
+Alternative Minimum Tax Relief Act of 2008 to which they relate.
+SEC. 212. CLERICAL AMENDMENTS RELATING TO HOUSING ASSISTANCE TAX 
+                        ACT OF 2008.
+
+    (a) Amendment Relating to Section 3002.--Paragraph (1) of section 
+42(b) is amended by striking ``For purposes of this section, the term'' 
+and inserting the following: ``For purposes of this section--
+                    ``(A) In general.--The term''.
+
+    (b) Amendment Relating to Section 3081.--Clause (iv) of section 
+168(k)(4)(E) is amended by striking ``adjusted minimum tax'' and 
+inserting ``adjusted net minimum tax''.
+    (c) Amendment Relating to Section 3092.--Subsection (b) of section 
+121 is amended by redesignating the second paragraph (4) (relating to 
+exclusion of gain allocated to nonqualified use) as paragraph (5).
+    (d) <<NOTE: 26 USC 42 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the Housing Assistance Tax Act of 2008 to which they relate.
+SEC. 213. AMENDMENTS AND PROVISION RELATING TO HEROES EARNINGS 
+                        ASSISTANCE AND RELIEF TAX ACT OF 2008.
+
+    (a) Amendment Relating to Section 106.--Paragraph (2) of section 
+106(c) of the Heroes Earnings Assistance and Relief Tax Act of 
+2008 <<NOTE: 26 USC 6511 note.>>  is amended by striking ``substituting 
+for'' and inserting ``substituting `June 17, 2008' for''.
+
+    (b) Amendment Relating to Section 114.--Paragraph (1) of section 
+125(h) is amended by inserting ``(and shall not fail to be treated as an 
+accident or health plan)'' before ``merely''.
+    (c) Clerical Amendments.--
+            (1) Amendment relating to section 110.--Subparagraph (B) of 
+        section 121(d)(12) is amended by inserting ``of paragraph (9)'' 
+        after ``and (D)''.
+
+[[Page 128 STAT. 4034]]
+
+            (2) Amendment relating to section 301.--Paragraph (2) of 
+        section 877(e) <<NOTE: 26 USC 877.>>  is amended by striking 
+        ``subparagraph (A) or (B) of''.
+
+    (d) <<NOTE: 26 USC 121 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the Heroes Earnings Assistance and Relief Tax Act of 2008 to which they 
+relate.
+SEC. 214. AMENDMENTS RELATING TO ECONOMIC STIMULUS ACT OF 2008.
+
+    (a) Amendments Relating to Section 101.--Paragraph (2) of section 
+6213(g) is amended--
+            (1) by striking ``32, or 6428'' in subparagraph (L) and 
+        inserting ``or 32'', and
+            (2) by striking ``and'' at the end of subparagraph (O), by 
+        striking the period at the end of subparagraph (P) and inserting 
+        ``, and'', and by inserting after subparagraph (P) the following 
+        new subparagraph:
+                    ``(Q) an omission of a correct valid identification 
+                number required under section 6428(h) (relating to 2008 
+                recovery rebates for individuals) to be included on a 
+                return.''.
+
+    (b) Clerical Amendment Relating to Section 103.--Subclause (IV) of 
+section 168(k)(2)(B)(i) is amended by striking ``clauses also apply'' 
+and inserting ``clause also applies''.
+    (c) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the Economic Stimulus Act of 2008 to which they relate.
+SEC. 215. AMENDMENTS RELATING TO TAX TECHNICAL CORRECTIONS ACT OF 
+                        2007.
+
+    (a) Amendment Relating to Section 4(c).--Paragraph (1) of section 
+911(f) is amended by adding at the end the following flush sentence:
+        ``For purposes of this paragraph, the amount excluded under 
+        subsection (a) shall be reduced by the aggregate amount of any 
+        deductions or exclusions disallowed under subsection (d)(6) with 
+        respect to such excluded amount.''.
+
+    (b) Clerical Amendment Relating to Section 11(g).--Clause (iv) of 
+section 56(g)(4)(C) is amended by striking ``a cooperative described in 
+section 927(a)(4)'' and inserting ``an organization to which part I of 
+subchapter T (relating to tax treatment of cooperatives) applies which 
+is engaged in the marketing of agricultural or horticultural products''.
+    (c) <<NOTE: 26 USC 56 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provisions of 
+the Tax Technical Corrections Act of 2007 to which they relate.
+SEC. 216. AMENDMENT RELATING TO TAX RELIEF AND HEALTH CARE ACT OF 
+                        2006.
+
+    (a) Amendment Relating to Section 105.--Subparagraph (B) of section 
+45A(b)(1) is amended by adding at the end the following: ``If any 
+portion of wages are taken into account under subsection (e)(1)(A) of 
+section 51, the preceding sentence shall be applied by substituting `2-
+year period' for `1-year period'.''.
+    (b) <<NOTE: 26 USC 45A note.>>  Effective Date.--The amendment made 
+by this section shall take effect as if included in the provision of the 
+Tax Relief and Health Care Act of 2006 to which it relates.
+
+[[Page 128 STAT. 4035]]
+
+SEC. 217. AMENDMENT RELATING TO SAFE, ACCOUNTABLE, FLEXIBLE, 
+                        EFFICIENT TRANSPORTATION EQUITY ACT OF 
+                        2005: A LEGACY FOR USERS.
+
+    (a) Amendment Relating to Section 11161.--Paragraph (1) of section 
+9503(b) <<NOTE: 26 USC 9503.>>  is amended by inserting before the 
+period at the end the following: ``and taxes received under section 4081 
+shall be determined without regard to tax receipts attributable to the 
+rate specified in section 4081(a)(2)(C)''.
+
+    (b) <<NOTE: 26 USC 9503 note.>>  Effective Date.--The amendment made 
+by this section shall take effect as if included in the provision of the 
+Safe, Accountable, Flexible, Efficient Transportation Equity Act of 
+2005: A Legacy for Users to which it relates.
+SEC. 218. AMENDMENTS RELATING TO ENERGY TAX INCENTIVES ACT OF 
+                        2005.
+
+    (a) Amendment Relating to Section 1341.--Subparagraph (B) of section 
+30B(h)(5) is amended by inserting ``(determined without regard to 
+subsection (g))'' before the period at the end.
+    (b) Amendment Relating to Section 1342.--Paragraph (1) of section 
+30C(e) is amended to read as follows:
+            ``(1) Reduction in basis.--For purposes of this subtitle, 
+        the basis of any property for which a credit is allowable under 
+        subsection (a) shall be reduced by the amount of such credit so 
+        allowed (determined without regard to subsection (d)).''.
+
+    (c) <<NOTE: 26 USC 30B note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provision of the 
+Energy Tax Incentives Act of 2005 to which it relates.
+SEC. 219. AMENDMENTS RELATING TO AMERICAN JOBS CREATION ACT OF 
+                        2004.
+
+    (a) Amendment Relating to Section 101.--Subsection (d) of section 
+101 of the American Jobs Creation Act of 2004 <<NOTE: 26 USC 114 
+note.>>  is amended by adding at the end the following new paragraph:
+            ``(3) Coordination with section 199.--This subsection shall 
+        be applied without regard to any deduction allowable under 
+        section 199.''.
+
+    (b) Amendments Relating to Section 102.--Paragraph (3) of section 
+199(b) is amended--
+            (1) by inserting ``of a short taxable year or'' after ``in 
+        cases'', and
+            (2) by striking ``and dispositions'' and inserting ``, 
+        dispositions, and short taxable years''.
+
+    (c) Clerical Amendment Relating to Section 413.--Paragraph (7) of 
+section 904(h) is amended by striking ``as ordinary income under section 
+1246 or''.
+    (d) <<NOTE: 26 USC 199 note.>>  Effective Date.--The amendments made 
+by this section shall take effect as if included in the provision of the 
+American Jobs Creation Act of 2004 to which they relate.
+SEC. 220. OTHER CLERICAL CORRECTIONS.
+
+    (a) Paragraph (8) of section 30B(h) is amended by striking 
+``vehicle)., except that'' and inserting ``vehicle), except that''.
+    (b) Subparagraph (A) of section 38(c)(2) is amended by striking 
+``credit credit'' and inserting ``credit''.
+    (c) Section 46 is amended by adding a comma at the end of paragraph 
+(4).
+
+[[Page 128 STAT. 4036]]
+
+    (d) Subparagraph (E) of section 50(a)(2) <<NOTE: 26 USC 50.>>  is 
+amended by inserting ``, 48A(b)(3), 48B(b)(3), 48C(b)(2), or 48D(b)(4)'' 
+after ``in section 48(b)''.
+
+    (e) Clause (i) of section 54A(d)(2)(A) is amended by striking ``100 
+percent or more'' and inserting ``100 percent''.
+    (f) Paragraph (2) of section 125(b) is amended by striking 
+``statutory nontaxable benefits'' each place it appears and inserting 
+``qualified benefits''.
+    (g) Paragraph (2) of section 125(h) is amended by striking ``means, 
+any'' and inserting ``means any''.
+    (h) Subparagraph (F) of section 163(h)(4) is amended by striking 
+``Veterans Administration or the Rural Housing Administration'' and 
+inserting ``Department of Veterans Affairs or the Rural Housing 
+Service''.
+    (i) Subsection (a) of section 249 is amended by striking 
+``1563(a)(1)'' and inserting ``1563(a)(1))''.
+    (j) Paragraphs (8) and (10) of section 280F(d) are each amended by 
+striking ``subsection (a)(2)'' and inserting ``subsection (a)(1)''.
+    (k) Clause (iii) of section 402A(c)(4)(E) is amended by striking 
+``403(b)(7)(A)(i)'' and inserting ``403(b)(7)(A)(ii)''.
+    (l) Section 527 is amended--
+            (1) by striking ``(2 U.S.C. 432(e))'' in subsection 
+        (h)(2)(A)(i) and inserting ``(52 U.S.C. 30102(e))'', and
+            (2) by striking ``(2 U.S.C. 431 et seq.)'' in subsections 
+        (i)(6) and (j)(5)(A) and inserting ``(52 U.S.C. 30101 et 
+        seq.)''.
+
+    (m) Subsection (b) of section 858 is amended by striking 
+``857(b)(8)'' and inserting ``857(b)(9)''.
+    (n) Subparagraph (A) of section 1012(c)(2) is amended by striking 
+``section 1012'' and inserting ``this section''.
+    (o) The heading for section 1394(f) is amended by striking 
+``Designated Under Section 1391(g)''.
+    (p) Paragraphs (1) and (2)(A) of section 1394(f) are each amended by 
+striking ``a new empowerment zone facility bond'' and inserting ``an 
+empowerment zone facility bond''.
+    (q) Clause (i) of section 1400N(c)(3)(A) is amended by striking 
+``section 42(d)(5)(C)(iii)'' and inserting ``section 42(d)(5)(B)(iii)''.
+    (r) Subsections (e)(3)(B) and (f)(7)(B) of section 4943 are each 
+amended by striking ``January 1, 1970'' and inserting ``January 1, 
+1971''.
+    (s) Paragraph (2) of section 4982(f) is amended by adding a comma at 
+the end.
+    (t) Paragraph (3) of section 6011(e) is amended by striking ``shall 
+require than'' and inserting ``shall require that''.
+    (u) Subsection (b) of section 6072 is amended by striking 
+``6011(e)(2)'' and inserting ``6011(c)(2)''.
+    (v) Subsection (d) of section 6104 is amended by redesignating the 
+second paragraph (6) (relating to disclosure of reports by the Internal 
+Revenue Service) and third paragraph (6) (relating to application to 
+nonexempt charitable trusts and nonexempt private foundations) as 
+paragraphs (7) and (8), respectively.
+    (w) Subsection (c) of section 6662A is amended by striking ``section 
+6664(d)(2)(A)'' and inserting ``section 6664(d)(3)(A)''.
+    (x) Subparagraph (FF) of section 6724(d)(2) is amended by striking 
+``section 6050W(c)'' and inserting ``section 6050W(f)''.
+    (y) Section 7122 is amended by redesignating the second subsection 
+(f) (relating to frivolous submissions, etc.) as subsection (g).
+
+[[Page 128 STAT. 4037]]
+
+    (z) Subsection (a) of section 9035 <<NOTE: 26 USC 9035.>>  is 
+amended by striking ``section 320(b)(1)(A)'' and inserting ``section 
+315(b)(1)(A)''.
+
+    (aa) Section 9802 is amended by redesignating the second subsection 
+(f) (relating to genetic information of a fetus or embryo) as subsection 
+(g).
+    (bb) Paragraph (3) of section 13(e) of the Worker, Homeownership, 
+and Business Assistance Act of 2009 <<NOTE: 26 USC 56 note.>>  is 
+amended by striking ``subsection (d)'' and inserting ``subsection (c)''.
+SEC. 221. DEADWOOD PROVISIONS.
+
+    (a) In General.--
+            (1) Adjustments in tax tables so that inflation will not 
+        result in tax increases.--Paragraph (7) of section 1(f) is 
+        amended to read as follows:
+            ``(7) Special rule for certain brackets.--In prescribing 
+        tables under paragraph (1) which apply to taxable years 
+        beginning in a calendar year after 1994, the cost-of-living 
+        adjustment used in making adjustments to the dollar amounts at 
+        which the 36 percent rate bracket begins or at which the 39.6 
+        percent rate bracket begins shall be determined under paragraph 
+        (3) by substituting `1993' for `1992'.''.
+            (2) Certain plug-in electric vehicles.--
+                    (A) <<NOTE: 26 USC prec. 27.>>  Subpart B of part IV 
+                of subchapter A of chapter 1 is amended by striking 
+                section 30 (and by striking the item relating to such 
+                section in the table of sections for such subpart).
+                    (B) Subsection (b) of section 38, as amended by 
+                section 209(f)(1) of this Act, is amended by inserting 
+                ``plus'' at the end of paragraph (35), by striking 
+                paragraph (36), and by redesignating paragraph (37) as 
+                paragraph (36).
+                    (C) Subclause (VI) of section 48C(c)(1)(A)(i) is 
+                amended by striking ``, qualified plug-in electric 
+                vehicles (as defined by section 30(d)),''.
+                    (D) Section 1016(a) is amended by striking paragraph 
+                (25).
+                    (E) Section 6501(m) is amended by striking ``section 
+                30(e)(6),''.
+            (3) Earned income credit.--
+                    (A) Paragraph (1) of section 32(b) is amended--
+                          (i) by striking subparagraphs (B) and (C), and
+                          (ii) by striking ``(A) In General.--In the 
+                      case of taxable years beginning after 1995:'' in 
+                      subparagraph (A) and moving the table 2 ems to the 
+                      left.
+                    (B) Subparagraph (B) of section 32(b)(2) is amended 
+                by striking ``increased by'' and all that follows and 
+                inserting ``increased by $3,000.''.
+            (4) First-time homebuyer credit.--Section 6213(g)(2), as 
+        amended by section 214(a)(2) of this Act, is amended by striking 
+        subparagraph (P).
+            (5) Making work pay credit.--
+                    (A) <<NOTE: 26 USC prec. 31.>>  Subpart C of part IV 
+                of subchapter A of chapter 1 is amended by striking 
+                section 36A (and by striking the item relating to such 
+                section in the table of sections for such subpart).
+                    (B) Subparagraph (A) of section 6211(b)(4) is 
+                amended by striking ``, 36A''.
+
+[[Page 128 STAT. 4038]]
+
+                    (C) Section 6213(g)(2) <<NOTE: 26 USC 6213.>>  is 
+                amended by striking subparagraph (N).
+            (6) General business credits.--Subsection (d) of section 38 
+        is amended by striking paragraph (3).
+            (7) Low-income housing credit.--Subclause (I) of section 
+        42(h)(3)(C)(ii) is amended by striking ``($1.50 for 2001)''.
+            (8) Minimum tax credit.--
+                    (A)(i) Section 53 is amended by striking subsections 
+                (e) and (f).
+                    (ii) The amendment made by clause (i) striking 
+                subsection (f) of section 53 of the Internal Revenue 
+                Code of 1986 shall not be construed to allow any tax 
+                abated by reason of section 53(f)(1) of such Code (as in 
+                effect before such amendment) to be included in the 
+                amount determined under section 53(b)(1) of such Code.
+                    (B) Paragraph (4) of section 6211(b)(4) is amended 
+                by striking ``, 53(e)''.
+            (9) Adjustments based on adjusted current earnings.--Clause 
+        (ii) of section 56(g)(4)(F) is amended by striking ``In the case 
+        of any taxable year beginning after December 31, 1992, clause'' 
+        and inserting ``Clause''.
+            (10) Items of tax preference; depletion.--Paragraph (1) of 
+        section 57(a) is amended by striking ``Effective with respect to 
+        taxable years beginning after December 31, 1992, this'' and 
+        inserting ``This''.
+            (11) Intangible drilling costs.--
+                    (A) Clause (i) of section 57(a)(2)(E) is amended by 
+                striking ``In the case of any taxable year beginning 
+                after December 31, 1992, this'' and inserting ``This''.
+                    (B) Clause (ii) of section 57(a)(2)(E) is amended by 
+                striking ``(30 percent in case of taxable years 
+                beginning in 1993)''.
+            (12) Environmental tax.--
+                    (A) Subchapter A of chapter 1 <<NOTE: 26 USC prec. 
+                59A.>>  is amended by striking part VII (and by striking 
+                the item relating to such part in the table of parts for 
+                such subchapter).
+                    (B) Paragraph (2) of section 26(b) is amended by 
+                striking subparagraph (B).
+                    (C) Section 30A(c) is amended by striking paragraph 
+                (1) and by redesignating paragraphs (2), (3), and (4) as 
+                paragraphs (1), (2), and (3), respectively.
+                    (D) Subsection (a) of section 164 is amended by 
+                striking paragraph (5).
+                    (E) Section 275(a) is amended by striking the last 
+                sentence.
+                    (F) Section 882(a)(1) is amended by striking ``, 
+                59A''.
+                    (G) Section 936(a)(3) is amended by striking 
+                subparagraph (A) and by redesignating subparagraphs (B), 
+                (C), and (D) as subparagraphs (A), (B), and (C), 
+                respectively.
+                    (H) Section 1561(a) is amended--
+                          (i) by inserting ``and'' at the end of 
+                      paragraph (2), by striking ``, and'' at the end of 
+                      paragraph (3) and inserting a period, and by 
+                      striking paragraph (4), and
+                          (ii) by striking ``, the amount specified in 
+                      paragraph (3), and the amount specified in 
+                      paragraph (4)'' and inserting ``and the amount 
+                      specified in paragraph (3)''.
+
+[[Page 128 STAT. 4039]]
+
+                    (I) Section 4611(e) <<NOTE: 26 USC 4611.>>  is 
+                amended--
+                          (i) by striking ``section 59A, this section,'' 
+                      in paragraph (2)(B) and inserting ``this 
+                      section'', and
+                          (ii) in paragraph (3)(A)--
+                                    (I) by striking ``section 59A,'', 
+                                and
+                                    (II) by striking the comma after 
+                                ``rate)''.
+                    (J) Section 6425(c)(1)(A) is amended by inserting 
+                ``plus'' at end of clause (i), by striking ``plus'' and 
+                inserting ``over'' at the end of clause (ii), and by 
+                striking clause (iii).
+                    (K) Section 6655 is amended--
+                          (i) in subsections (e)(2)(A)(i) and 
+                      (e)(2)(B)(i), by striking ``taxable income, 
+                      alternative minimum taxable income, and modified 
+                      alternative minimum taxable income'' and inserting 
+                      ``taxable income and alternative minimum taxable 
+                      income'',
+                          (ii) in subsection (e)(2)(B), by striking 
+                      clause (iii), and
+                          (iii) in subsection (g)(1)(A), by inserting 
+                      ``plus'' at the end of clause (ii), by striking 
+                      clause (iii), and by redesignating clause (iv) as 
+                      clause (iii).
+                    (L) Section 9507(b)(1) is amended by striking 
+                ``59A,''.
+            (13) Standard deduction.--
+                    (A) So much of paragraph (1) of section 63(c) as 
+                follows ``the sum of--'' is amended to read as follows:
+                    ``(A) the basic standard deduction, and
+                    ``(B) the additional standard deduction.''.
+                    (B) Subsection (c) of section 63 is amended by 
+                striking paragraphs (7), (8), and (9).
+            (14) Annuities; certain proceeds of endowment and life 
+        insurance contracts.--Section 72 is amended--
+                    (A) in subsection (c)(4), by striking ``; except 
+                that if such date was before January 1, 1954, then the 
+                annuity starting date is January 1, 1954'', and
+                    (B) in subsection (g)(3), by striking ``January 1, 
+                1954, or'' and ``, whichever is later''.
+            (15) Unemployment compensation.--Section 85 is amended by 
+        striking subsection (c).
+            (16) Accident and health plans.--Section 105(f) is amended 
+        by striking ``or (d)''.
+            (17) Flexible spending arrangements.--Section 106(c)(1) is 
+        amended by striking ``Effective on and after January 1, 1997, 
+        gross'' and inserting ``Gross''.
+            (18) Certain combat zone compensation of members of the 
+        armed forces.--Subsection (c) of section 112 is amended--
+                    (A) by striking ``(after June 24, 1950)'' in 
+                paragraph (2), and
+                    (B) by striking ``such zone;'' and all that follows 
+                in paragraph (3) and inserting ``such zone.''.
+            (19) Legal service plans.--
+                    (A) <<NOTE: 26 USC prec. 101.>>  Part III of 
+                subchapter B of chapter 1 is amended by striking section 
+                120 (and by striking the item relating to such section 
+                in the table of sections for such subpart).
+                    (B)(i) Section 414(n)(3)(C) is amended by striking 
+                ``120,''.
+                    (ii) Section 414(t)(2) is amended by striking 
+                ``120,''.
+
+[[Page 128 STAT. 4040]]
+
+                    (iii) Section 501(c) <<NOTE: 26 USC 501.>>  is 
+                amended by striking paragraph (20).
+                    (iv) Section 3121(a) is amended by striking 
+                paragraph (17).
+                    (v) Section 3231(e) is amended by striking paragraph 
+                (7).
+                    (vi) Section 3306(b) is amended by striking 
+                paragraph (12).
+                    (vii) Section 6039D(d)(1) is amended by striking 
+                ``120,''.
+                    (viii) Section 209(a)(14) of the Social Security 
+                Act <<NOTE: 26 USC 409.>>  is amended--
+                          (I) by striking subparagraph (B), and
+                          (II) by striking ``(14)(A)'' and inserting 
+                      ``(14)''.
+            (20) Principal residence.--Section 121(b)(3) is amended--
+                    (A) by striking subparagraph (B), and
+                    (B) in subparagraph (A), by striking ``(A) In 
+                general.--'' and moving the text 2 ems to the left.
+            (21) Certain reduced uniformed services retirement pay.--
+        Section 122(b)(1) is amended by striking ``after December 31, 
+        1965,''.
+            (22) Great plains conservation program.--Section 126(a) is 
+        amended by striking paragraph (6) and by redesignating 
+        paragraphs (7), (8), (9), and (10) as paragraphs (6), (7), (8), 
+        and (9), respectively.
+            (23) Treble damage payments under the antitrust law.--
+        Section 162(g) is amended by striking the last sentence.
+            (24) State legislators' travel expenses away from home.--
+        Paragraph (4) of section 162(h) is amended by striking ``For 
+        taxable years beginning after December 31, 1980, this'' and 
+        inserting ``This''.
+            (25) Interest.--
+                    (A) Section 163 is amended--
+                          (i) by striking paragraph (6) of subsection 
+                      (d), and
+                          (ii) by striking paragraph (5) of subsection 
+                      (h).
+                    (B) Section 56(b)(1)(C) is amended by striking 
+                clause (ii) and by redesignating clauses (iii), (iv), 
+                and (v) as clauses (ii), (iii), and (iv), respectively.
+            (26) Qualified motor vehicle taxes.--Section 164, as amended 
+        by section 209(c) of this Act, is amended by striking 
+        subsections (a)(6) and (b)(6).
+            (27) Disaster losses.--
+                    (A) Subsection (h) of section 165 is amended by 
+                striking paragraph (3) and by redesignating paragraphs 
+                (4) and (5) as paragraphs (3) and (4), respectively.
+                    (B) Paragraph (3) of section 165(h), as so 
+                redesignated, is amended by striking ``paragraphs (2) 
+                and (3)'' and inserting ``paragraph (2)''.
+                    (C) Subsection (i) of section 165 is amended--
+                          (i) in paragraph (1)--
+                                    (I) by striking ``(as defined by 
+                                clause (ii) of subsection (h)(3)(C))'', 
+                                and
+                                    (II) by striking ``(as defined by 
+                                clause (i) of such subsection)'',
+                          (ii) by striking ``(as defined by subsection 
+                      (h)(3)(C)(i)'' in paragraph (4), and
+                          (iii) by adding at the end the following new 
+                      paragraph:
+
+[[Page 128 STAT. 4041]]
+
+            ``(5) <<NOTE: Definitions.>>  Federally declared 
+        disasters.--For purposes of this subsection--
+                    ``(A) In general.--The term `Federally declared 
+                disaster' means any disaster subsequently determined by 
+                the President of the United States to warrant assistance 
+                by the Federal Government under the Robert T. Stafford 
+                Disaster Relief and Emergency Assistance Act.
+                    ``(B) Disaster area.--The term `disaster area' means 
+                the area so determined to warrant such assistance.''.
+                    (D) Section 1033(h)(3) <<NOTE: 26 USC 1033.>>  is 
+                amended by striking ``section 165(h)(3)(C)'' and 
+                inserting ``section 165(i)(5)''.
+            (28) Charitable, etc., contributions and gifts.--Section 170 
+        is amended--
+                    (A) by striking paragraph (3) of subsection (b),
+                    (B) by striking paragraph (6) of subsection (e), and
+                    (C) by striking subsection (k).
+            (29) Amortizable bond premium.--
+                    (A) Subparagraph (B) of section 171(b)(1) is amended 
+                to read as follows:
+                    ``(B)(i) with reference to the amount payable on 
+                maturity (or if it results in a smaller amortizable bond 
+                premium attributable to the period before the call date, 
+                with reference to the amount payable on the earlier call 
+                date), in the case of a bond described in subsection 
+                (a)(1), and
+                    ``(ii) with reference to the amount payable on 
+                maturity or on an earlier call date, in the case of a 
+                bond described in subsection (a)(2).''.
+                    (B) Paragraphs (2) and (3)(B) of section 171(b) are 
+                each amended by striking ``paragraph (1)(B)(ii)'' and 
+                inserting ``paragraph (1)(B)(i)''.
+            (30) Net operating loss carrybacks, carryovers, and 
+        carryforwards.--
+                    (A) Section 172, as amended by section 211(c)(1)(B) 
+                of this Act, is amended--
+                          (i) by striking subparagraphs (D), (H), (I), 
+                      and (J) of subsection (b)(1) and by redesignating 
+                      subparagraphs (E), (F), and (G) as subparagraphs 
+                      (D), (E), and (F), respectively, and
+                          (ii) by striking subsections (g) and (j) and 
+                      by redesignating subsections (h), (i), and (k) as 
+                      subsections (g), (h), and (i), respectively.
+                    (B) Each of the following provisions of section 172 
+                (as amended by section 211(c)(1)(B) of this Act and as 
+                redesignated by subparagraph (A)) are amended as 
+                follows:
+                          (i) By striking ``ending after August 2, 
+                      1989'' in subsection (b)(1)(D)(i)(II).
+                          (ii) By striking ``subsection (h)'' in 
+                      subsection (b)(1)(D)(ii) and inserting 
+                      ``subsection (g)''.
+                          (iii) By striking ``section 165(h)(3)(C)(i)'' 
+                      in subsection (b)(1)(E)(ii)(II) and inserting 
+                      ``section 165(i)(5)''.
+                          (iv) By striking ``subsection (i)'' and all 
+                      that follows in the last sentence of subsection 
+                      (b)(1)(E)(ii) and inserting ``subsection (h)).''.
+                          (v) By striking ``subsection (i)'' in 
+                      subsection (b)(1)(F) and inserting ``subsection 
+                      (h)''.
+                          (vi) By striking subparagraph (F) of paragraph 
+                      (2) of subsection (g).
+
+[[Page 128 STAT. 4042]]
+
+                          (vii) By striking ``subsection (b)(1)(E)'' 
+                      each place it appears in subsection (g)(4) and 
+                      inserting ``subsection (b)(1)(D)''.
+                          (viii) By striking the last sentence of 
+                      subsection (h)(1).
+                          (ix) By striking ``subsection (b)(1)(G)'' each 
+                      place it appears in subsection (h)(3) and 
+                      inserting ``subsection (b)(1)(F)''.
+                    (C) Subsection (d) of section 56 <<NOTE: 26 USC 
+                56.>>  is amended by striking paragraph (3).
+                    (D) Paragraph (5) of section 382(l) is amended by 
+                striking subparagraph (F) and by redesignating 
+                subparagraphs (G) and (H) as subparagraphs (F) and (G), 
+                respectively.
+            (31) Research and experimental expenditures.--Subparagraph 
+        (A) of section 174(a)(2) is amended to read as follows:
+                    ``(A) Without consent.--A taxpayer may, without the 
+                consent of the Secretary, adopt the method provided in 
+                this subsection for his first taxable year for which 
+                expenditures described in paragraph (1) are paid or 
+                incurred.''.
+            (32) Amortization of certain research and experimental 
+        expenditures.--Paragraph (2) of section 174(b) is amended by 
+        striking ``beginning after December 31, 1953''.
+            (33) Soil and water conservation expenditures.--Paragraph 
+        (1) of section 175(d) is amended to read as follows:
+            ``(1) Without consent.--A taxpayer may, without the consent 
+        of the Secretary, adopt the method provided in this section for 
+        the taxpayer's first taxable year for which expenditures 
+        described in subsection (a) are paid or incurred.''.
+            (34) Clean-fuel vehicles.--
+                    (A) <<NOTE: 26 USC prec. 161.>>  Part VI of 
+                subchapter A of chapter 1 is amended by striking section 
+                179A (and by striking the item relating to such section 
+                in the table of sections for such part).
+                    (B) Section 30C(e) is amended by adding at the end 
+                the following:
+            ``(7) Reference.--For purposes of this section, any 
+        reference to section 179A shall be treated as a reference to 
+        such section as in effect immediately before its repeal.''.
+                    (C) Section 62(a) is amended by striking paragraph 
+                (14).
+                    (D) Section 263(a)(1) is amended by striking 
+                subparagraph (H).
+                    (E) Section 280F(a)(1) is amended by striking 
+                subparagraph (C).
+                    (F) Section 312(k)(3) is amended by striking 
+                ``179A,'' each place it appears.
+                    (G) Section 1016(a) is amended by striking paragraph 
+                (24).
+                    (H) Section 1245(a) is amended by striking ``179A,'' 
+                each place it appears in paragraphs (2)(C) and (3)(C).
+            (35) <<NOTE: 26 USC prec. 161.>>  Qualified disaster 
+        expenses.--Part VI of subchapter A of chapter 1 is amended by 
+        striking section 198A (and by striking the item relating to such 
+        section in the table of sections for such part).
+            (36) Activities not engaged in for profit.--Section 
+        183(e)(1) is amended by striking the last sentence.
+
+[[Page 128 STAT. 4043]]
+
+            (37) Domestic production activities.--
+                    (A) Subsection (a) of section 199 <<NOTE: 26 USC 
+                199.>>  is amended--
+                          (i) by striking paragraph (2),
+                          (ii) by redesignating subparagraphs (A) and 
+                      (B) of paragraph (1) as paragraphs (1) and (2), 
+                      respectively, and by moving paragraphs (1) and (2) 
+                      (as so redesignated) 2 ems to the left, and
+                          (iii) by striking ``Allowance of Deduction.--
+                      '' and all that follows through ``There shall be 
+                      allowed'' and inserting the following:
+
+    ``(a) Allowance of Deduction.--There shall be allowed''.
+                    (B) Paragraphs (2) and (6)(B) of section 199(d) are 
+                each amended by striking ``(a)(1)(B)'' and inserting 
+                ``(a)(2)''.
+            (38) Retirement savings.--
+                    (A) Subparagraph (A) of section 219(b)(5) is amended 
+                to read as follows:
+                    ``(A) In general.--The deductible amount is 
+                $5,000.''.
+                    (B) Clause (ii) of section 219(b)(5)(B) is amended 
+                to read as follows:
+                          ``(ii) Applicable amount.--For purposes of 
+                      clause (i), the applicable amount is $1,000.''.
+                    (C) Paragraph (5) of section 219(b) is amended by 
+                striking subparagraph (C) and by redesignating 
+                subparagraph (D) as subparagraph (C).
+                    (D) Clause (ii) of section 219(g)(2)(A) is amended 
+                by striking ``for a taxable year beginning after 
+                December 31, 2006''.
+                    (E) Section 219(g)(3)(B) is amended by striking 
+                clauses (i) and (ii) and inserting the following:
+                          ``(i) In the case of a taxpayer filing a joint 
+                      return, $80,000.
+                          ``(ii) In the case of any other taxpayer 
+                      (other than a married individual filing a separate 
+                      return), $50,000.''.
+                    (F) Paragraph (8) of section 219(g) is amended by 
+                striking ``the dollar amount in the last row of the 
+                table contained in paragraph (3)(B)(i), the dollar 
+                amount in the last row of the table contained in 
+                paragraph (3)(B)(ii), and the dollar amount contained in 
+                paragraph (7)(A),'' and inserting ``each of the dollar 
+                amounts in paragraphs (3)(B)(i), (3)(B)(ii), and 
+                (7)(A)''.
+            (39) Reports regarding qualified voluntary retirement 
+        contributions.--
+                    (A) Section 219 is amended by striking paragraph (4) 
+                of subsection (f) and subsection (h).
+                    (B) Section 6652 is amended by striking subsection 
+                (g).
+            (40) Interest on education loans.--Paragraph (1) of section 
+        221(b) is amended by striking ``shall not exceed'' and all that 
+        follows and inserting ``shall not exceed $2,500.''.
+            (41) Dividends received on certain preferred stock; and 
+        dividends paid on certain preferred stock of public utilities.--
+                    (A) <<NOTE: 26 USC prec. 241.>>  Sections 244 and 
+                247 are hereby repealed, and the table of sections for 
+                part VIII of subchapter B of chapter 1 is amended by 
+                striking the items relating to sections 244 and 247.
+
+[[Page 128 STAT. 4044]]
+
+                    (B) Paragraph (5) of section 172(d) <<NOTE: 26 USC 
+                172.>>  is amended to read as follows:
+            ``(5) Computation of deduction for dividends received.--The 
+        deductions allowed by section 243 (relating to dividends 
+        received by corporations) and 245 (relating to dividends 
+        received from certain foreign corporations) shall be computed 
+        without regard to section 246(b) (relating to limitation on 
+        aggregate amount of deductions).''.
+                    (C) Paragraph (1) of section 243(c) is amended to 
+                read as follows:
+            ``(1) In general.--In the case of any dividend received from 
+        a 20-percent owned corporation, subsection (a)(1) shall be 
+        applied by substituting `80 percent' for `70 percent'.''.
+                    (D) Section 243(d) is amended by striking paragraph 
+                (4).
+                    (E) Section 246 is amended--
+                          (i) by striking ``, 244,'' in subsection 
+                      (a)(1),
+                          (ii) in subsection (b)(1)--
+                                    (I) by striking ``sections 
+                                243(a)(1), 244(a),'' and inserting 
+                                ``section 243(a)(1)'',
+                                    (II) by striking ``244(a),'' the 
+                                second place it appears, and
+                                    (III) by striking ``subsection (a) 
+                                or (b) of section 245, and 247,'' and 
+                                inserting ``and subsection (a) or (b) of 
+                                section 245,'', and
+                          (iii) by striking ``, 244,'' in subsection 
+                      (c)(1).
+                    (F) Section 246A is amended by striking ``, 244,'' 
+                both places it appears in subsections (a) and (e).
+                    (G) Sections 263(g)(2)(B)(iii), 277(a), 301(e)(2), 
+                469(e)(4), 512(a)(3)(A), subparagraphs (A), (C), and (D) 
+                of section 805(a)(4), 805(b)(5), 812(e)(2)(A), 
+                815(c)(2)(A)(iii), 832(b)(5), 833(b)(3)(E), and 
+                1059(b)(2)(B) are each amended by striking ``, 244,'' 
+                each place it appears.
+                    (H) Section 1244(c)(2)(C) is amended by striking 
+                ``244,''.
+                    (I) Section 805(a)(4)(B) is amended by striking ``, 
+                244(a),'' each place it appears.
+                    (J) Section 810(c)(2)(B) is amended by striking 
+                ``244 (relating to dividends on certain preferred stock 
+                of public utilities),''.
+                    (K) <<NOTE: 26 USC 172 note.>>  The amendments made 
+                by this paragraph shall not apply to preferred stock 
+                issued before October 1, 1942 (determined in the same 
+                manner as under section 247 of the Internal Revenue Code 
+                of 1986 as in effect before its repeal by such 
+                amendments).
+            (42) Organization expenses.--Section 248(c) is amended by 
+        striking ``beginning after December 31, 1953,'' and by striking 
+        the last sentence.
+            (43) Bond repurchase premium.--Section 249(b)(1) is amended 
+        by striking ``, in the case of bonds or other evidences of 
+        indebtedness issued after February 28, 1913,''.
+            (44) Amount of gain where loss previously disallowed.--
+        Section 267(d) is amended by striking ``(or by reason of section 
+        24(b) of the Internal Revenue Code of 1939)'' in paragraph (1), 
+        by striking ``after December 31, 1953,'' in paragraph (2), by 
+        striking the second sentence, and by striking ``or by reason of 
+        section 118 of the Internal Revenue Code of 1939'' in the last 
+        sentence.
+
+[[Page 128 STAT. 4045]]
+
+            (45) Acquisitions made to evade or avoid income tax.--
+        Paragraphs (1) and (2) of section 269(a) are each amended by 
+        striking ``or acquired on or after October 8, 1940,''.
+            (46) Meals and entertainment.--Paragraph (3) of section 
+        274(n) is amended--
+                    (A) by striking ``(A) In general.--'',
+                    (B) by striking ``substituting `the applicable 
+                percentage' for'' and inserting ``substituting `80 
+                percent' for'', and
+                    (C) by striking subparagraph (B).
+            (47) Interest on indebtedness incurred by corporations to 
+        acquire stock or assets of another corporation.--
+                    (A) Section 279 is amended--
+                          (i) by striking ``after December 31, 1967,'' 
+                      in subsection (a)(2),
+                          (ii) by striking ``after October 9, 1969,'' in 
+                      subsection (b),
+                          (iii) by striking ``after October 9, 1969, 
+                      and'' in subsection (d)(5), and
+                          (iv) by striking subsection (i) and 
+                      redesignating subsection (j) as subsection (i).
+                    (B) The amendments made by this paragraph shall 
+                not--
+                          (i) apply to obligations issued on or before 
+                      October 9, 1969 (determined in the same manner as 
+                      under section 279 of the Internal Revenue Code of 
+                      1986 as in effect before such amendments), and
+                          (ii) be construed to require interest on 
+                      obligations issued on or before December 31, 1967, 
+                      to be taken into account under section 279(a)(2) 
+                      of such Code (as in effect after such amendments).
+            (48) Bank holding companies.--
+                    (A) Clause (iii) of section 304(b)(3)(D) is 
+                repealed.
+                    (B) The heading of subparagraph (D) of section 
+                304(b)(3) is amended by striking ``and special rule''.
+            (49) Effect on earnings and profits.--Subsection (d) of 
+        section 312 is amended by striking paragraph (2) and 
+        redesignating paragraph (3) as paragraph (2).
+            (50) Disqualified stock.--Paragraph (3) of section 355(d) is 
+        amended by striking ``after October 9, 1990, and'' each place it 
+        appears.
+            (51) Basis to corporations.--Section 362 is amended by 
+        striking ``on or after June 22, 1954'' in subsection (a) and by 
+        striking ``, on or after June 22, 1954,'' each place it appears 
+        in subsection (c).
+            (52) Temporary waiver of minimum required distribution.--
+        Section 401(a)(9) is amended by striking subparagraph (H).
+            (53) Individual retirement accounts.--Clause (i) of section 
+        408(p)(2)(E) is amended to read as follows:
+                          ``(i) In general.--For purposes of 
+                      subparagraph (A)(ii), the applicable amount is 
+                      $10,000.''.
+            (54) Tax credit employee stock ownership plans.--Section 409 
+        is amended by striking subsection (q).
+            (55) Catch-up contributions.--Clauses (i) and (ii) of 
+        section 414(v)(2)(B) are amended to read as follows:
+
+[[Page 128 STAT. 4046]]
+
+                          ``(i) In the case of an applicable employer 
+                      plan other than a plan described in section 
+                      401(k)(11) or 408(p), the applicable dollar amount 
+                      is $5,000.
+                          ``(ii) In the case of an applicable employer 
+                      plan described in section 401(k)(11) or 408(p), 
+                      the applicable dollar amount is $2,500.''.
+            (56) Employee stock purchase plans.--Section <<NOTE: 26 USC 
+        423.>>  423(a) is amended by striking ``after December 31, 
+        1963,''.
+            (57) Pension related transition rules.--
+                    (A) Section 402(g)(1)(B) is amended by striking 
+                ``shall be'' and all that follows and inserting ``is 
+                $15,000.''.
+                    (B)(i) Subparagraph (D) of section 417(e)(3) is 
+                amended--
+                          (I) by striking clauses (ii) and (iii),
+                          (II) by striking ``if--'' and all that follows 
+                      through ``section 430(h)(2)(D)'' and inserting 
+                      ``if section 430(h)(2)(D)'', and
+                          (III) by striking ``described in such 
+                      section,'' and inserting ``described in such 
+                      section.''.
+                    (ii) Clause (iii) of section 205(g)(3)(B) of the 
+                Employee Retirement Income Security Act of 1974 (29 
+                U.S.C. 1055(g)(3)(B)) is amended--
+                          (I) by striking subclauses (II) and (III),
+                          (II) by striking ``if--'' and all that follows 
+                      through ``section 303(h)(2)(D)'' and inserting 
+                      ``if section 303(h)(2)(D)'', and
+                          (III) by striking ``described in such 
+                      section,'' and inserting ``described in such 
+                      section.''.
+                    (C)(i) Paragraph (5) of section 430(c) is amended by 
+                striking subparagraph (B) and by striking ``(A) In 
+                general.--''.
+                    (ii) Paragraph (5) of section 303(c) of the Employee 
+                Retirement Income Security Act of 1974 (29 U.S.C. 
+                1083(c)) is amended by striking subparagraph (B) and by 
+                striking ``(A) In general.--''.
+                    (D)(i) Paragraph (2) of section 430(h) is amended by 
+                striking subparagraph (G).
+                    (ii) Paragraph (2) of section 303(h) of the Employee 
+                Retirement Income Security Act of 1974 (29 U.S.C. 
+                1083(h)) is amended by striking subparagraph (G).
+                    (E)(i) Paragraph (3) of section 436(j), as added by 
+                section 113(a)(1)(B) of the Pension Protection Act of 
+                2006, is amended by striking subparagraphs (B) and (C) 
+                and by striking ``(A) In general.--''.
+                    (ii) Subparagraph (C) of section 206(g)(9) of the 
+                Employee Retirement Income Security Act of 1974 (29 
+                U.S.C. 1056(g)(9)) is amended by striking clauses (ii) 
+                and (iii) and by striking ``(i) In general.--''.
+                    (F)(i) Section 436(j) is amended by striking the 
+                paragraph (3) added by section 203(a)(2) of the 
+                Preservation of Access to Care for Medicare 
+                Beneficiaries and Pension Relief Act of 2010.
+                    (ii) Section 206(g)(9) of the Employee Retirement 
+                Income Security Act of 1974 (29 U.S.C. 1056(g)(9)) is 
+                amended by striking subparagraph (D).
+                    (G)(i) Section 436 is amended by striking subsection 
+                (m).
+
+[[Page 128 STAT. 4047]]
+
+                    (ii) Section 206(g) of the Employee Retirement 
+                Income Security Act of 1974 (29 U.S.C. 1056(g)) is 
+                amended by striking paragraph (11).
+                    (H) Section 457(e)(15)(A) <<NOTE: 26 USC 457.>>  is 
+                amended by striking ``shall be'' and all that follows 
+                and inserting ``is $15,000.''.
+            (58) Limitation on deductions for certain farming.--
+                    (A) Section 464 is amended by striking ``any farming 
+                syndicate (as defined in subsection (c))'' both places 
+                it appears in subsections (a) and (b) and inserting 
+                ``any taxpayer to whom subsection (d) applies''.
+                    (B)(i) Subsection (c) of section 464 is hereby moved 
+                to the end of section 461 <<NOTE: 26 USC 464, 461.>>  
+                and redesignated as subsection (j).
+                    (ii) Such subsection (j) is amended--
+                          (I) by striking ``For purposes of this 
+                      section'' in paragraph (1) and inserting ``For 
+                      purposes of subsection (i)(4)'', and
+                          (II) by adding at the end the following new 
+                      paragraphs:
+            ``(3) Farming.--For purposes of this subsection, the term 
+        `farming' has the meaning given to such term by section 464(e).
+            ``(4) Limited entrepreneur.--For purposes of this 
+        subsection, the term `limited entrepreneur' means a person who--
+                    ``(A) has an interest in an enterprise other than as 
+                a limited partner, and
+                    ``(B) does not actively participate in the 
+                management of such enterprise.''.
+                          (iii) Paragraph (4) of section 461(i) is 
+                      amended by striking ``section 464(c)'' and 
+                      inserting ``subsection (j)''.
+                    (C) Section 464 is amended--
+                          (i) by striking subsections (e) and (g) and 
+                      redesignating subsections (d) and (f) as 
+                      subsections (c) and (d), respectively, and
+                          (ii) by adding at the end the following new 
+                      subsection:
+
+    ``(e) Farming.--For purposes of this section, the term `farming' 
+means the cultivation of land or the raising or harvesting of any 
+agricultural or horticultural commodity including the raising, shearing, 
+feeding, caring for, training, and management of animals. For purposes 
+of the preceding sentence, trees (other than trees bearing fruit or 
+nuts) shall not be treated as an agricultural or horticultural 
+commodity.''.
+                    (D) Subsection (d) of section 464 of such Code (as 
+                redesignated by subparagraph (C)) is amended--
+                          (i) by striking paragraph (1) and 
+                      redesignating paragraphs (2), (3), and (4) as 
+                      paragraphs (1), (2), and (3), respectively, and
+                          (ii) by striking ``Subsections (a) and (b) to 
+                      Apply to'' in the heading.
+                    (E) Subparagraph (A) of section 58(a)(2) is amended 
+                by striking ``section 464(c)'' and inserting ``section 
+                461(j)''.
+            (59) Deductions limited to amount at risk.--Subparagraph (A) 
+        of section 465(c)(3) is amended by striking ``In the case of 
+        taxable years beginning after December 31, 1978, this'' and 
+        inserting ``This''.
+            (60) Passive activity losses and credits limited.--
+
+[[Page 128 STAT. 4048]]
+
+                    (A) Section 469 <<NOTE: 26 USC 469.>>  is amended by 
+                striking subsection (m).
+                    (B) Subsection (b) of section 58 is amended by 
+                adding ``and'' at the end of paragraph (1), by striking 
+                paragraph (2), and by redesignating paragraph (3) as 
+                paragraph (2).
+            (61) Adjustments required by changes in method of 
+        accounting.--Section 481(b)(3) is amended by striking 
+        subparagraph (C).
+            (62) Exemption from tax on corporations, certain trusts, 
+        etc.--Section 501 is amended by striking subsection (s).
+            (63) Requirements for exemption.--
+                    (A) Section 503(a)(1) is amended to read as follows:
+            ``(1) General rule.--An organization described in paragraph 
+        (17) or (18) of section 501(c), or described in section 401(a) 
+        and referred to in section 4975(g) (2) or (3), shall not be 
+        exempt from taxation under section 501(a) if it has engaged in a 
+        prohibited transaction.''.
+                    (B) Paragraph (2) of section 503(a) is amended by 
+                striking ``described in section 501(c)(17) or (18) or 
+                paragraph (a)(1)(B)'' and inserting ``described in 
+                paragraph (1)''.
+                    (C) Subsection (c) of section 503 is amended by 
+                striking ``described in section 501(c)(17) or (18) or 
+                subsection (a)(1)(B)'' and inserting ``described in 
+                subsection (a)(1)''.
+            (64) Accumulated taxable income.--Paragraph (1) of section 
+        535(b) and paragraph (1) of section 545(b) are each amended by 
+        striking ``section 531'' and all that follows and inserting 
+        ``section 531 or the personal holding company tax imposed by 
+        section 541.''.
+            (65) Definition of property.--Subsection (b) of section 614 
+        is amended--
+                    (A) by striking paragraphs (3)(C) and (5), and
+                    (B) in paragraph (4), by striking ``whichever of the 
+                following years is later: The first taxable year 
+                beginning after December 31, 1963, or''.
+            (66) Amounts received by surviving annuitant under joint and 
+        survivor annuity contract.--Subparagraph (A) of section 
+        691(d)(1) is amended by striking ``after December 31, 1953, 
+        and''.
+            (67) Income taxes of members of armed forces on death.--
+        Section 692(a)(1) is amended by striking ``after June 24, 
+        1950''.
+            (68) Special rules for computing reserves.--Paragraph (7) of 
+        section 807(e) is amended by striking subparagraph (B) and 
+        redesignating subparagraph (C) as subparagraph (B).
+            (69) Insurance company taxable income.--
+                    (A) Section 832(e) is amended by striking ``of 
+                taxable years beginning after December 31, 1966,''.
+                    (B) Section 832(e)(6) is amended by striking ``In 
+                the case of any taxable year beginning after December 
+                31, 1970, the'' and inserting ``The''.
+            (70) Capitalization of certain policy acquisition 
+        expenses.--Section 848 is amended by striking subsection (j).
+            (71) Tax on nonresident alien individuals.--Subparagraph (B) 
+        of section 871(a)(1) is amended to read as follows:
+                    ``(B) gains described in subsection (b) or (c) of 
+                section 631,''.
+
+[[Page 128 STAT. 4049]]
+
+            (72) Limitation on credit.--Paragraph (2) of section 904(d) 
+        is amended by striking subparagraph (J).
+            (73) Foreign earned income.--Clause (i) of section 
+        911(b)(2)(D) is amended to read as follows:
+                          ``(i) In general.--The exclusion amount for 
+                      any calendar year is $80,000.''.
+            (74) Basis of property acquired from decedent.--
+                    (A) Section 1014(a)(2) is amended to read as 
+                follows:
+            ``(2) in the case of an election under section 2032, its 
+        value at the applicable valuation date prescribed by such 
+        section,''.
+                    (B) Section 1014(b) is amended by striking 
+                paragraphs (7) and (8).
+            (75) Adjusted basis.--Section 1016(a) is amended by striking 
+        paragraph (12).
+            (76) Property on which lessee has made improvements.--
+        Section 1019 is amended by striking the last sentence.
+            (77) Involuntary conversion.--Section 1033 is amended by 
+        striking subsection (j) and by redesignating subsections (k) and 
+        (l) as subsections (j) and (k), respectively.
+            (78) <<NOTE: 26 USC prec. 1051.>>  Property acquired during 
+        affiliation.--Section 1051 is hereby repealed, and the table of 
+        sections for part IV of subchapter O of chapter 1 is amended by 
+        striking the item relating to section 1051.
+            (79) Capital gains and losses.--Section 1222 is amended by 
+        striking the last sentence.
+            (80) Holding period of property.--
+                    (A) Paragraph (1) of section 1223 is amended by 
+                striking ``after March 1, 1954,''.
+                    (B) Paragraph (4) of section 1223 is amended by 
+                striking `` `(or under so much of section 1052(c) as 
+                refers to section 113(a)(23) of the Internal Revenue 
+                Code of 1939)' ''.
+                    (C) Paragraphs (6) and (8) of section 1223 are 
+                repealed.
+            (81) Property used in the trade or business and involuntary 
+        conversions.--Subparagraph (A) of section 1231(c)(2) is amended 
+        by striking ``beginning after December 31, 1981''.
+            (82) Sale or exchange of patents.--Section 1235 is amended--
+                    (A) by striking subsection (c) and by redesignating 
+                subsections (d) and (e) as subsections (c) and (d), 
+                respectively, and
+                    (B) by striking ``subsection (d)'' in subsection 
+                (b)(2)(B) and inserting ``subsection (c)''.
+            (83) Dealers in securities.--Subsection (b) of section 1236 
+        is amended by striking ``after November 19, 1951,''.
+            (84) Sale of patents.--Subsection (a) of section 1249 is 
+        amended by striking ``after December 31, 1962,''.
+            (85) Gain from disposition of farmland.--Paragraph (1) of 
+        section 1252(a) is amended--
+                    (A) by striking ``after December 31, 1969'' the 
+                first place it appears, and
+                    (B) by striking ``after December 31, 1969,'' in 
+                subparagraph (A).
+            (86) Treatment of amounts received on retirement or sale or 
+        exchange of debt instruments.--Subsection (c) of section 1271 is 
+        amended to read as follows:
+
+[[Page 128 STAT. 4050]]
+
+    ``(c) Special Rule for Certain Obligations With Respect to Which 
+Original Issue Discount Not Currently Includible.--
+            ``(1) In general.--On the sale or exchange of debt 
+        instruments issued by a government or political subdivision 
+        thereof after December 31, 1954, and before July 2, 1982, or by 
+        a corporation after December 31, 1954, and on or before May 27, 
+        1969, any gain realized which does not exceed--
+                    ``(A) an amount equal to the original issue 
+                discount, or
+                    ``(B) if at the time of original issue there was no 
+                intention to call the debt instrument before maturity, 
+                an amount which bears the same ratio to the original 
+                issue discount as the number of complete months that the 
+                debt instrument was held by the taxpayer bears to the 
+                number of complete months from the date of original 
+                issue to the date of maturity, shall be considered as 
+                ordinary income.
+            ``(2) Subsection (a)(2)(A) not to apply.--Subsection 
+        (a)(2)(A) shall not apply to any debt instrument referred to in 
+        paragraph (1) of this subsection.
+            ``(3) Cross reference.--For current inclusion of original 
+        issue discount, see section 1272.''.
+            (87) Amount and method of adjustment.--Section <<NOTE: 26 
+        USC 1314.>>  1314 is amended by striking subsection (d) and by 
+        redesignating subsection (e) as subsection (d).
+            (88) Election; revocation; termination.--Clause (iii) of 
+        section 1362(d)(3)(A) is amended by striking ``unless'' and all 
+        that follows and inserting ``unless the corporation was an S 
+        corporation for such taxable year.''.
+            (89) Old-age, survivors, and disability insurance.--
+        Subsection (a) of section 1401 is amended by striking ``the 
+        following percent'' and all that follows and inserting ``12.4 
+        percent of the amount of the self-employment income for such 
+        taxable year.''.
+            (90) Hospital insurance.--Paragraph (1) of section 1401(b) 
+        is amended by striking: ``the following percent'' and all that 
+        follows and inserting ``2.9 percent of the amount of the self-
+        employment income for such taxable year.''.
+            (91) Ministers, members of religious orders, and christian 
+        science practitioners.--Paragraph (3) of section 1402(e) is 
+        amended--
+                    (A) by striking ``whichever of the following dates 
+                is later: (A)'', and
+                    (B) by striking ``;or (B)' '' and all that follows 
+                and inserting a period.
+            (92) Withholding of tax on nonresident aliens.--The first 
+        sentence of subsection (b) of section 1441 and the first 
+        sentence of paragraph (5) of section 1441(c) are each amended by 
+        striking ``gains subject to tax'' and all that follows through 
+        ``October 4, 1966'' and inserting ``and gains subject to tax 
+        under section 871(a)(1)(D)''.
+            (93) Affiliated group defined.--Subparagraph (A) of section 
+        1504(a)(3) is amended by striking ``for a taxable year which 
+        includes any period after December 31, 1984'' in clause (i) and 
+        by striking ``in a taxable year beginning after December 31, 
+        1984'' in clause (ii).
+
+[[Page 128 STAT. 4051]]
+
+            (94) Disallowance of the benefits of the graduated corporate 
+        rates and accumulated earnings credit.--
+                    (A) Subsection (a) of section 1551 <<NOTE: 26 USC 
+                1551.>>  is amended--
+                          (i) by striking paragraph (1) and by 
+                      redesignating paragraphs (2) and (3) as paragraphs 
+                      (1) and (2), respectively, and
+                          (ii) by striking ``after June 12, 1963,'' each 
+                      place it appears.
+                    (B) Section 1551(b) is amended--
+                          (i) by striking ``or (2)'' in paragraph (1), 
+                      and
+                          (ii) by striking ``(a)(3)'' in paragraph (2) 
+                      and inserting ``(a)(2)''.
+            (95) Credit for state death taxes.--
+                    (A)(i) <<NOTE: 26 USC prec. 2010.>>  Part II of 
+                subchapter A of chapter 11 is amended by striking 
+                section 2011 (and by striking the item relating to such 
+                section in the table of sections for such subpart).
+                    (ii) Section 2106(a)(4) is amended by striking 
+                ``section 2011(a)'' and inserting ``2058(a)''.
+                    (B)(i) <<NOTE: 26 USC prec. 2601.>>  Subchapter A of 
+                chapter 13 is amended by striking section 2604 (and by 
+                striking the item relating to such section in the table 
+                of sections for such subpart).
+                    (ii) Clause (ii) of section 164(b)(4)(A) is amended 
+                by inserting ``(as in effect before its repeal)'' after 
+                ``section 2604''.
+                    (iii) Section 2654(a)(1) is amended by striking 
+                ``(computed without regard to section 2604)''.
+            (96) Gross estate.--Subsection (c) of section 2031 is 
+        amended by striking paragraph (3) and by amending paragraph 
+        (1)(B) to read as follows:
+                    ``(II) $500,000.''.
+            (97)(A) <<NOTE: 26 USC prec. 2051.>>  Part IV of subchapter 
+        A of chapter 11 is amended by striking section 2057 (and by 
+        striking the item relating to such section in the table of 
+        sections for such subpart).
+            (B) Paragraph (10) of section 2031(c) is amended by 
+        inserting ``(as in effect before its repeal)'' immediately 
+        before the period at the end thereof.
+            (98) Property within the united states.--Subsection (c) of 
+        section 2104 is amended by striking ``With respect to estates of 
+        decedents dying after December 31, 1969, deposits'' and 
+        inserting ``Deposits''.
+            (99) FICA taxes.--
+                    (A) Subsection (a) of section 3101 is amended by 
+                striking ``the following percentages'' and all that 
+                follows and inserting ``6.2 percent of the wages (as 
+                defined in section 3121(a)) received by the individual 
+                with respect to employment (as defined in section 
+                3121(b))''.
+                    (B)(i) Subsection (a) of section 3111 is amended by 
+                striking ``the following percentages'' and all that 
+                follows and inserting ``6.2 percent of the wages (as 
+                defined in section 3121(a)) paid by the employer with 
+                respect to employment (as defined in section 
+                3121(b)).''.
+                    (ii) Subsection (b) of section 3111 is amended by 
+                striking ``the following percentages'' and all that 
+                follows and inserting ``1.45 percent of the wages (as 
+                defined in section 3121(a)) paid by the employer with 
+                respect to employment (as defined in section 
+                3121(b)).''.
+
+[[Page 128 STAT. 4052]]
+
+                    (C)(i) Section 3121(b) <<NOTE: 26 USC 3121.>>  is 
+                amended by striking paragraph (17).
+                    (ii) Section 210(a) of the Social Security 
+                Act <<NOTE: 42 USC 410.>>  is amended by striking 
+                paragraph (17).
+            (100) Railroad retirement.--
+                    (A) Subsection (b) of section 3201 is amended to 
+                read as follows:
+
+    ``(b) Tier 2 Tax.--In addition to other taxes, there is hereby 
+imposed on the income of each employee a tax equal to the percentage 
+determined under section 3241 for any calendar year of the compensation 
+received during such calendar year by such employee for services 
+rendered by such employee.''.
+                    (B) Subsection (b) of section 3211 is amended to 
+                read as follows:
+
+    ``(b) Tier 2 Tax.--In addition to other taxes, there is hereby 
+imposed on the income of each employee representative a tax equal to the 
+percentage determined under section 3241 for any calendar year of the 
+compensation received during such calendar year by such employee 
+representative for services rendered by such employee representative.''.
+                    (C) Subsection (b) of section 3221 is amended to 
+                read as follows:
+
+    ``(b) Tier 2 Tax.--In addition to other taxes, there is hereby 
+imposed on every employer an excise tax, with respect to having 
+individuals in his employ, equal to the percentage determined under 
+section 3241 for any calendar year of the compensation paid during such 
+calendar year by such employer for services rendered to such 
+employer.''.
+                    (D) Subsection (b) of section 3231 is amended--
+                          (i) by striking ``compensation; except'' and 
+                      all that follows in the first sentence and 
+                      inserting ``compensation.'', and
+                          (ii) by striking the second sentence.
+            (101) Credits against federal unemployment tax.--
+                    (A) Paragraph (4) of section 3302(f) is amended--
+                          (i) by striking ``subsection--'' and all that 
+                      follows through ``(A) In general.--The'' and 
+                      inserting ``subsection, the'',
+                          (ii) by striking subparagraph (B),
+                          (iii) by redesignating clauses (i) and (ii) as 
+                      subparagraphs (A) and (B), respectively, and
+                          (iv) by moving the text of such subparagraphs 
+                      (as so redesignated) 2 ems to the left.
+                    (B) Paragraph (5) of section 3302(f) is amended by 
+                striking subparagraph (D) and by redesignating 
+                subparagraph (E) as subparagraph (D).
+            (102) Domestic service employment taxes.--Section 3510(b) is 
+        amended by striking paragraph (4).
+            (103) Luxury passenger automobiles.--
+                    (A) <<NOTE: 26 USC prec. 4001, 4001-4003.>>  Chapter 
+                31 is amended by striking subchapter A (and by striking 
+                the item relating to such subchapter in the table of 
+                subchapters for such chapter).
+                    (B)(i) Section 4221 is amended--
+                          (I) in subsections (a) and (d)(1), by striking 
+                      ``subchapter A or'' and inserting ``subchapter'',
+
+[[Page 128 STAT. 4053]]
+
+                          (II) in subsection (a), by striking ``In the 
+                      case of taxes imposed by subchapter A of chapter 
+                      31, paragraphs (1), (3), (4), and (5) shall not 
+                      apply.'', and
+                          (III) in subsection (c), by striking 
+                      ``4001(c), 4001(d), or''.
+                    (ii) Section 4222 <<NOTE: 26 USC 4222.>>  is amended 
+                by striking ``4001(c), 4001(d),''.
+                    (iii) Section 4293 is amended by striking 
+                ``subchapter A of chapter 31,''.
+            (104) Transportation by air.--Section 4261(e) is amended--
+                    (A) in paragraph (1), by striking subparagraph (C), 
+                and
+                    (B) by striking paragraph (5).
+            (105) Taxes on failure to distribute income.--
+                    (A) Subsection (g) of section 4942 is amended by 
+                striking ``For all taxable years beginning on or after 
+                January 1, 1975, subject'' in paragraph (2)(A) and 
+                inserting ``Subject''.
+                    (B) Section 4942(i)(2) is amended by striking 
+                ``beginning after December 31, 1969, and''.
+            (106) Taxes on taxable expenditures.--Section 4945(f) is 
+        amended by striking ``(excluding therefrom any preceding taxable 
+        year which begins before January 1, 1970)''.
+            (107) Definitions and special rules.--Section 4682(h) is 
+        amended--
+                    (A) by striking paragraph (1) and redesignating 
+                paragraphs (2), (3), and (4) as paragraphs (1), (2), and 
+                (3), respectively, and
+                    (B) in paragraph (1) (as so redesignated)--
+                          (i) by striking the heading and inserting ``In 
+                      general'', and
+                          (ii) by striking ``after 1991'' in 
+                      subparagraph (C).
+            (108) Returns.--Subsection (a) of section 6039D is amended 
+        by striking ``beginning after December 31, 1984,''.
+            (109) Information returns.--Subsection (c) of section 6060 
+        is amended by striking `` `year' '' and all that follows and 
+        inserting ``year.''.
+            (110) Collection.--Section 6302 is amended--
+                    (A) in subsection (e)(2), by striking ``imposed by'' 
+                and all that follows through ``with respect to'' and 
+                inserting ``imposed by sections 4251, 4261, or 4271 with 
+                respect to'',
+                    (B) by striking the last sentence of subsection 
+                (f)(1), and
+                    (C) in subsection (h)--
+                          (i) by striking paragraph (2) and 
+                      redesignating paragraphs (3) and (4) as paragraphs 
+                      (2) and (3), respectively, and
+                          (ii) by amending paragraph (3) (as so 
+                      redesignated) to read as follows:
+            ``(3) Coordination with other electronic fund transfer 
+        requirements.--Under regulations, any tax required to be paid by 
+        electronic fund transfer under section 5061(e) or 5703(b) shall 
+        be paid in such a manner as to ensure that the requirements of 
+        the second sentence of paragraph (1)(A) of this subsection are 
+        satisfied.''.
+
+[[Page 128 STAT. 4054]]
+
+            (111) Abatements.--Section 6404(f) <<NOTE: 26 USC 6404.>>  
+        is amended by striking paragraph (3).
+            (112) 2008 recovery rebate for individuals.--
+                    (A) <<NOTE: 26 USC prec. 6428, prec. 6411.>>  
+                Subchapter B of chapter 65 is amended by striking 
+                section 6428 (and by striking the item relating to such 
+                section in the table of sections for such subchapter).
+                    (B) Subparagraph (A) of section 6211(b)(4) is 
+                amended by striking ``6428,''.
+                    (C) Paragraph (2) of section 6213(g), as amended by 
+                section 214(a)(2) of this Act and paragraphs (4) and 
+                (5)(C) of this subsection, is amended by striking 
+                subparagraph (Q), by redesignating subparagraph (O) as 
+                subparagraph (N), by inserting ``and'' at the end of 
+                subparagraph (M), and by striking the comma at the end 
+                of subparagraph (N) (as so redesignated) and inserting a 
+                period.
+                    (D) Paragraph (2) of section 1324(b) of title 31, 
+                United States Code, is amended by striking ``6428, or 
+                6431,'' and inserting ``or 6431''.
+            (113) <<NOTE: 26 USC prec. 6411.>>  Advance payment of 
+        portion of increased child credit for 2003.--Subchapter B of 
+        chapter 65 is amended by striking section 6429 (and by striking 
+        the item relating to such section in the table of sections for 
+        such subchapter).
+            (114) Failure by corporation to pay estimated income tax.--
+        Clause (i) of section 6655(g)(4)(A) is amended by striking ``(or 
+        the corresponding provisions of prior law)''.
+            (115) Retirement.--Section 7447(i)(3)(B)(ii) is amended by 
+        striking ``at 4 percent per annum to December 31, 1947, and 3 
+        percent per annum thereafter'', and inserting ``at 3 percent per 
+        annum''.
+            (116) Annuities to surviving spouses and dependent children 
+        of judges.--
+                    (A) Paragraph (2) of section 7448(a) is amended--
+                          (i) by striking ``or under section 1106 of the 
+                      Internal Revenue Code of 1939'', and
+                          (ii) by striking ``or pursuant to section 
+                      1106(d) of the Internal Revenue Code of 1939''.
+                    (B) Subsection (g) of section 7448 is amended by 
+                striking ``or other than pursuant to section 1106 of the 
+                Internal Revenue Code of 1939''.
+                    (C) Subsections (g), (j)(1), and (j)(2) of section 
+                7448 are each amended by striking ``at 4 percent per 
+                annum to December 31, 1947, and 3 percent per annum 
+                thereafter'' and inserting ``at 3 percent per annum''.
+            (117) Merchant marine capital construction funds.--Paragraph 
+        (4) of section 7518(g) is amended by striking ``any nonqualified 
+        withdrawal'' and all that follows through `` `shall be 
+        determined'' and inserting ``any nonqualified withdrawal shall 
+        be determined''.
+            (118) Valuation tables.--
+                    (A) Subsection (c) of section 7520 is amended by 
+                striking paragraph (2) and redesignating paragraph (3) 
+                as paragraph (2).
+                    (B) Paragraph (2) of section 7520(c) (as 
+                redesignated by subparagraph (A)) is amended--
+                          (i) by striking ``Not later than December 31, 
+                      1989, the'' and inserting ``The'', and
+
+[[Page 128 STAT. 4055]]
+
+                          (ii) by striking ``thereafter'' in the last 
+                      sentence thereof.
+            (119) Definition of employee.--Section <<NOTE: 26 USC 
+        7701.>>  7701(a)(20) is amended by striking ``chapter 21'' and 
+        all that follows and inserting ``chapter 21.''.
+
+    (b) <<NOTE: 26 USC 1 note.>>  Effective Date.--
+            (1) General rule.--Except as otherwise provided in 
+        subsection (a) or paragraph (2) of this subsection, the 
+        amendments made by this section shall take effect on the date of 
+        enactment of this Act.
+            (2) Savings provision.--If--
+                    (A) any provision amended or repealed by the 
+                amendments made by this section applied to--
+                          (i) any transaction occurring before the date 
+                      of the enactment of this Act,
+                          (ii) any property acquired before such date of 
+                      enactment, or
+                          (iii) any item of income, loss, deduction, or 
+                      credit taken into account before such date of 
+                      enactment, and
+                    (B) the treatment of such transaction, property, or 
+                item under such provision would (without regard to the 
+                amendments or repeals made by this section) affect the 
+                liability for tax for periods ending after date of 
+                enactment, nothing in the amendments or repeals made by 
+                this section shall be construed to affect the treatment 
+                of such transaction, property, or item for purposes of 
+                determining liability for tax for periods ending after 
+                such date of enactment.
+
+                 TITLE III--JOINT COMMITTEE ON TAXATION
+
+SEC. 301. INCREASED REFUND AND CREDIT THRESHOLD FOR JOINT 
+                        COMMITTEE ON TAXATION REVIEW OF C 
+                        CORPORATION RETURN.
+
+    (a) In General.--Subsections (a) and (b) of section 6405 are each 
+amended by inserting ``($5,000,000 in the case of a C corporation)'' 
+after ``$2,000,000''.
+    (b) <<NOTE: 26 USC 6405 note.>>  Effective Date.--The amendment made 
+by this section shall take effect on the date of the enactment of this 
+Act, except that such amendment shall not apply with respect to any 
+refund or credit with respect to a report that has been made before such 
+date under section 6405 of the Internal Revenue Code of 1986.
+
+                       TITLE IV--BUDGETARY EFFECTS
+
+SEC. 401. BUDGETARY EFFECTS.
+
+    (a) Paygo Scorecard.--The budgetary effects of this Act shall not be 
+entered on either PAYGO scorecard maintained pursuant to section 4(d) of 
+the Statutory Pay-As-You-Go Act of 2010.
+    (b) Senate Paygo Scorecard.--The budgetary effects of this Act shall 
+not be entered on any PAYGO scorecard maintained for purposes of section 
+201 of S. Con. Res. 21 (110th Congress).
+
+[[Page 128 STAT. 4056]]
+
+    DIVISION B-- <<NOTE: Stephen Beck, Jr., Achieving a Better Life 
+Experience Act of 2014.>> ACHIEVING A BETTER LIFE EXPERIENCE ACT OF 2014
+SEC. 1. SHORT TITLE; ETC.
+
+    (a) <<NOTE: 26 USC 1 note.>>  Short Title.--This division may be 
+cited as the ``Stephen Beck, Jr., Achieving a Better Life Experience Act 
+of 2014'' or the ``Stephen Beck, Jr., ABLE Act of 2014''.
+
+    (b) Amendment of 1986 Code.--Except as otherwise expressly provided, 
+whenever in this Act an amendment or repeal is expressed in terms of an 
+amendment to, or repeal of, a section or other provision, the reference 
+shall be considered to be made to a section or other provision of the 
+Internal Revenue Code of 1986.
+
+                    TITLE I--QUALIFIED ABLE PROGRAMS
+
+SEC. 101. <<NOTE: 26 USC 529A note.>>  PURPOSES.
+
+    The purposes of this title are as follows:
+            (1) To encourage and assist individuals and families in 
+        saving private funds for the purpose of supporting individuals 
+        with disabilities to maintain health, independence, and quality 
+        of life.
+            (2) To provide secure funding for disability-related 
+        expenses on behalf of designated beneficiaries with disabilities 
+        that will supplement, but not supplant, benefits provided 
+        through private insurance, the Medicaid program under title XIX 
+        of the Social Security Act, the supplemental security income 
+        program under title XVI of such Act, the beneficiary's 
+        employment, and other sources.
+SEC. 102. QUALIFIED ABLE PROGRAMS.
+
+    (a) In General.--Subchapter F of chapter 1 is amended by inserting 
+after section 529 the following new section:
+``SEC. 529A. <<NOTE: 26 USC 529A.>>  QUALIFIED ABLE PROGRAMS.
+
+    ``(a) General Rule.--A qualified ABLE program shall be exempt from 
+taxation under this subtitle. Notwithstanding the preceding sentence, 
+such program shall be subject to the taxes imposed by section 511 
+(relating to imposition of tax on unrelated business income of 
+charitable organizations).
+    ``(b) Qualified ABLE Program.--For purposes of this section--
+            ``(1) <<NOTE: Definition.>>  In general.--The term 
+        `qualified ABLE program' means a program established and 
+        maintained by a State, or agency or instrumentality thereof--
+                    ``(A) under which a person may make contributions 
+                for a taxable year, for the benefit of an individual who 
+                is an eligible individual for such taxable year, to an 
+                ABLE account which is established for the purpose of 
+                meeting the qualified disability expenses of the 
+                designated beneficiary of the account,
+                    ``(B) which limits a designated beneficiary to 1 
+                ABLE account for purposes of this section,
+                    ``(C) which allows for the establishment of an ABLE 
+                account only for a designated beneficiary who is a 
+                resident of such State or a resident of a contracting 
+                State, and
+
+[[Page 128 STAT. 4057]]
+
+                    ``(D) which meets the other requirements of this 
+                section.
+            ``(2) Cash contributions.--A program shall not be treated as 
+        a qualified ABLE program unless it provides that no contribution 
+        will be accepted--
+                    ``(A) unless it is in cash, or
+                    ``(B) except in the case of contributions under 
+                subsection (c)(1)(C), if such contribution to an ABLE 
+                account would result in aggregate contributions from all 
+                contributors to the ABLE account for the taxable year 
+                exceeding the amount in effect under section 2503(b) for 
+                the calendar year in which the taxable year begins.
+        For <<NOTE: Applicability.>>  purposes of this paragraph, rules 
+        similar to the rules of section 408(d)(4) (determined without 
+        regard to subparagraph (B) thereof) shall apply.
+            ``(3) Separate accounting.--A program shall not be treated 
+        as a qualified ABLE program unless it provides separate 
+        accounting for each designated beneficiary.
+            ``(4) Limited investment direction.--A program shall not be 
+        treated as a qualified ABLE program unless it provides that any 
+        designated beneficiary under such program may, directly or 
+        indirectly, direct the investment of any contributions to the 
+        program (or any earnings thereon) no more than 2 times in any 
+        calendar year.
+            ``(5) No pledging of interest as security.--A program shall 
+        not be treated as a qualified ABLE program if it allows any 
+        interest in the program or any portion thereof to be used as 
+        security for a loan.
+            ``(6) Prohibition on excess contributions.--A program shall 
+        not be treated as a qualified ABLE program unless it provides 
+        adequate safeguards to prevent aggregate contributions on behalf 
+        of a designated beneficiary in excess of the limit established 
+        by the State under section 529(b)(6). For purposes of the 
+        preceding sentence, aggregate contributions include 
+        contributions under any prior qualified ABLE program of any 
+        State or agency or instrumentality thereof.
+
+    ``(c) Tax Treatment.--
+            ``(1) Distributions.--
+                    ``(A) In general.--Any distribution under a 
+                qualified ABLE program shall be includible in the gross 
+                income of the distributee in the manner as provided 
+                under section 72 to the extent not excluded from gross 
+                income under any other provision of this chapter.
+                    ``(B) Distributions for qualified disability 
+                expenses.--For purposes of this paragraph, if 
+                distributions from a qualified ABLE program--
+                          ``(i) do not exceed the qualified disability 
+                      expenses of the designated beneficiary, no amount 
+                      shall be includible in gross income, and
+                          ``(ii) in any other case, the amount otherwise 
+                      includible in gross income shall be reduced by an 
+                      amount which bears the same ratio to such amount 
+                      as such expenses bear to such distributions.
+                    ``(C) Change in designated beneficiaries or 
+                programs.--
+
+[[Page 128 STAT. 4058]]
+
+                          ``(i) Rollovers from able accounts.--
+                      Subparagraph (A) shall not apply to any amount 
+                      paid or distributed from an ABLE account to the 
+                      extent that the amount received is paid, not later 
+                      than the 60th day after the date of such payment 
+                      or distribution, into another ABLE account for the 
+                      benefit of the same designated beneficiary or an 
+                      eligible individual who is a family member of the 
+                      designated beneficiary.
+                          ``(ii) Change in designated beneficiaries.--
+                      Any change in the designated beneficiary of an 
+                      interest in a qualified ABLE program during a 
+                      taxable year shall not be treated as a 
+                      distribution for purposes of subparagraph (A) if 
+                      the new beneficiary is an eligible individual for 
+                      such taxable year and a member of the family of 
+                      the former beneficiary.
+                          ``(iii) <<NOTE: Deadline.>>  Limitation on 
+                      certain rollovers.--Clause (i) shall not apply to 
+                      any transfer if such transfer occurs within 12 
+                      months from the date of a previous transfer to any 
+                      qualified ABLE program for the benefit of the 
+                      designated beneficiary.
+                    ``(D) Operating rules.--For purposes of applying 
+                section 72--
+                          ``(i) except to the extent provided by the 
+                      Secretary, all distributions during a taxable year 
+                      shall be treated as one distribution, and
+                          ``(ii) except to the extent provided by the 
+                      Secretary, the value of the contract, income on 
+                      the contract, and investment in the contract shall 
+                      be computed as of the close of the calendar year 
+                      in which the taxable year begins.
+            ``(2) Gift tax rules.--For purposes of chapters 12 and 13--
+                    ``(A) Contributions.--Any contribution to a 
+                qualified ABLE program on behalf of any designated 
+                beneficiary--
+                          ``(i) shall be treated as a completed gift to 
+                      such designated beneficiary which is not a future 
+                      interest in property, and
+                          ``(ii) shall not be treated as a qualified 
+                      transfer under section 2503(e).
+                    ``(B) Treatment of distributions.--In no event shall 
+                a distribution from an ABLE account to such account's 
+                designated beneficiary be treated as a taxable gift.
+                    ``(C) Treatment of transfer to new designated 
+                beneficiary.--The taxes imposed by chapters 12 and 13 
+                shall not apply to a transfer by reason of a change in 
+                the designated beneficiary under subsection (c)(1)(C).
+            ``(3) Additional tax for distributions not used for 
+        disability expenses.--
+                    ``(A) In general.--The tax imposed by this chapter 
+                for any taxable year on any taxpayer who receives a 
+                distribution from a qualified ABLE program which is 
+                includible in gross income shall be increased by 10 
+                percent of the amount which is so includible.
+                    ``(B) Exception.--Subparagraph (A) shall not apply 
+                if the payment or distribution is made to a beneficiary 
+                (or to the estate of the designated beneficiary) on or 
+                after the death of the designated beneficiary.
+
+[[Page 128 STAT. 4059]]
+
+                    ``(C) Contributions returned before certain date.--
+                Subparagraph (A) shall not apply to the distribution of 
+                any contribution made during a taxable year on behalf of 
+                the designated beneficiary if--
+                          ``(i) such distribution is received on or 
+                      before the day prescribed by law (including 
+                      extensions of time) for filing such designated 
+                      beneficiary's return for such taxable year, and
+                          ``(ii) such distribution is accompanied by the 
+                      amount of net income attributable to such excess 
+                      contribution.
+                Any net income described in clause (ii) shall be 
+                included in gross income for the taxable year in which 
+                such excess contribution was made.
+            ``(4) Loss of able account treatment.--If an ABLE account is 
+        established for a designated beneficiary, no account 
+        subsequently established for such beneficiary shall be treated 
+        as an ABLE account. The preceding sentence shall not apply in 
+        the case of an account established for purposes of a rollover 
+        described in paragraph (1)(C)(i) of this section if the 
+        transferor account is closed as of the end of the 60th day 
+        referred to in paragraph (1)(C)(i).
+
+    ``(d) Reports.--
+            ``(1) In general.--Each officer or employee having control 
+        of the qualified ABLE program or their designee shall make such 
+        reports regarding such program to the Secretary and to 
+        designated beneficiaries with respect to contributions, 
+        distributions, the return of excess contributions, and such 
+        other matters as the Secretary may require.
+            ``(2) <<NOTE: Public information.>>  Certain aggregated 
+        information.--For research purposes, the Secretary shall make 
+        available to the public reports containing aggregate 
+        information, by diagnosis and other relevant characteristics, on 
+        contributions and distributions from the qualified ABLE program. 
+        In carrying out the preceding sentence an item may not be made 
+        available to the public if such item can be associated with, or 
+        otherwise identify, directly or indirectly, a particular 
+        individual.
+            ``(3) Notice of establishment of able account.--A qualified 
+        ABLE program shall submit a notice to the Secretary upon the 
+        establishment of an ABLE account. Such notice shall contain the 
+        name and State of residence of the designated beneficiary and 
+        such other information as the Secretary may require.
+            ``(4) Electronic distribution statements.--For purposes of 
+        section 4 of the Achieving a Better Life Experience Act of 2014, 
+        States shall submit electronically on a monthly basis to the 
+        Commissioner of Social Security, in the manner specified by the 
+        Commissioner, statements on relevant distributions and account 
+        balances from all ABLE accounts.
+            ``(5) Requirements.--The reports and notices required by 
+        paragraphs (1), (2), and (3) shall be filed at such time and in 
+        such manner and furnished to such individuals at such time and 
+        in such manner as may be required by the Secretary.
+
+    ``(e) Other Definitions and Special Rules.--For purposes of this 
+section--
+            ``(1) Eligible individual.--An individual is an eligible 
+        individual for a taxable year if during such taxable year--
+
+[[Page 128 STAT. 4060]]
+
+                    ``(A) the individual is entitled to benefits based 
+                on blindness or disability under title II or XVI of the 
+                Social Security Act, and such blindness or disability 
+                occurred before the date on which the individual 
+                attained age 26, or
+                    ``(B) a disability certification with respect to 
+                such individual is filed with the Secretary for such 
+                taxable year.
+            ``(2) Disability certification.--
+                    ``(A) In general.--The term `disability 
+                certification' means, with respect to an individual, a 
+                certification to the satisfaction of the Secretary by 
+                the individual or the parent or guardian of the 
+                individual that--
+                          ``(i) certifies that--
+                                    ``(I) the individual has a medically 
+                                determinable physical or mental 
+                                impairment, which results in marked and 
+                                severe functional limitations, and which 
+                                can be expected to result in death or 
+                                which has lasted or can be expected to 
+                                last for a continuous period of not less 
+                                than 12 months, or is blind (within the 
+                                meaning of section 1614(a)(2) of the 
+                                Social Security Act), and
+                                    ``(II) such blindness or disability 
+                                occurred before the date on which the 
+                                individual attained age 26, and
+                          ``(ii) includes a copy of the individual's 
+                      diagnosis relating to the individual's relevant 
+                      impairment or impairments, signed by a physician 
+                      meeting the criteria of section 1861(r)(1) of the 
+                      Social Security Act.
+                    ``(B) Restriction on use of certification.--No 
+                inference may be drawn from a disability certification 
+                for purposes of establishing eligibility for benefits 
+                under title II, XVI, or XIX of the Social Security Act.
+            ``(3) Designated beneficiary.--The term `designated 
+        beneficiary' in connection with an ABLE account established 
+        under a qualified ABLE program means the eligible individual who 
+        established an ABLE account and is the owner of such account.
+            ``(4) Member of family.--The term `member of the family' 
+        means, with respect to any designated beneficiary, an individual 
+        who bears a relationship to such beneficiary which is described 
+        in subparagraph section 152(d)(2)(B). For purposes of the 
+        preceding sentence, a rule similar to the rule of section 
+        152(f)(1)(B) shall apply.
+            ``(5) Qualified disability expenses.--The term `qualified 
+        disability expenses' means any expenses related to the eligible 
+        individual's blindness or disability which are made for the 
+        benefit of an eligible individual who is the designated 
+        beneficiary, including the following expenses: education, 
+        housing, transportation, employment training and support, 
+        assistive technology and personal support services, health, 
+        prevention and wellness, financial management and administrative 
+        services, legal fees, expenses for oversight and monitoring, 
+        funeral and burial expenses, and other expenses, which are 
+        approved by the Secretary under regulations and consistent with 
+        the purposes of this section.
+            ``(6) ABLE account.--The term `ABLE account' means an 
+        account established by an eligible individual, owned by such
+
+[[Page 128 STAT. 4061]]
+
+        eligible individual, and maintained under a qualified ABLE 
+        program.
+            ``(7) Contracting state.--The term `contracting State' means 
+        a State without a qualified ABLE program which has entered into 
+        a contract with a State with a qualified ABLE program to provide 
+        residents of the contracting State access to a qualified ABLE 
+        program.
+
+    ``(f) Transfer to State.--Subject to any outstanding payments due 
+for qualified disability expenses, upon the death of the designated 
+beneficiary, all amounts remaining in the qualified ABLE account not in 
+excess of the amount equal to the total medical assistance paid for the 
+designated beneficiary after the establishment of the account, net of 
+any premiums paid from the account or paid by or on behalf of the 
+beneficiary to a Medicaid Buy-In program under any State Medicaid plan 
+established under title XIX of the Social Security Act, shall be 
+distributed to such State upon filing of a claim for payment by such 
+State. For purposes of this paragraph, the State shall be a creditor of 
+an ABLE account and not a beneficiary. Subsection (c)(3) shall not apply 
+to a distribution under the preceding sentence.
+    ``(g) Regulations.--The Secretary shall prescribe such regulations 
+or other guidance as the Secretary determines necessary or appropriate 
+to carry out the purposes of this section, including regulations--
+            ``(1) to enforce the 1 ABLE account per eligible individual 
+        limit,
+            ``(2) providing for the information required to be presented 
+        to open an ABLE account,
+            ``(3) to generally define qualified disability expenses,
+            ``(4) developed in consultation with the Commissioner of 
+        Social Security, relating to disability certifications and 
+        determinations of disability, including those conditions deemed 
+        to meet the requirements of subsection (e)(1)(B),
+            ``(5) to prevent fraud and abuse with respect to amounts 
+        claimed as qualified disability expenses,
+            ``(6) under chapters 11, 12, and 13 of this title, and
+            ``(7) to allow for transfers from one ABLE account to 
+        another ABLE account.''.
+
+    (b) Tax on Excess Contributions.--
+            (1) In general.--Subsection (a) of section 4973 <<NOTE: 26 
+        USC 4973.>>  (relating to tax on excess contributions to certain 
+        tax-favored accounts and annuities) is amended by striking 
+        ``or'' at the end of paragraph (4), by inserting ``or'' at the 
+        end of paragraph (5), and by inserting after paragraph (5) the 
+        following new paragraph:
+            ``(6) an ABLE account (within the meaning of section 
+        529A),''.
+            (2) Excess contribution.--Section 4973 is amended by adding 
+        at the end the following new subsection:
+
+    ``(h) Excess Contributions to ABLE Account.--For purposes of this 
+section--
+            ``(1) In general.--In the case of an ABLE account (within 
+        the meaning of section 529A), the term `excess contributions' 
+        means the amount by which the amount contributed for the taxable 
+        year to such account (other than contributions under section 
+        529A(c)(1)(C)) exceeds the contribution limit under section 
+        529A(b)(2)(B).
+
+[[Page 128 STAT. 4062]]
+
+            ``(2) <<NOTE: Applicability.>>  Special rule.--For purposes 
+        of this subsection, any contribution which is distributed out of 
+        the ABLE account in a distribution to which the last sentence of 
+        section 529A(b)(2) applies shall be treated as an amount not 
+        contributed.''.
+
+    (c) <<NOTE: 26 USC 6693.>>  Penalty for Failure to File Reports.--
+Section 6693(a)(2) is amended by striking ``and'' at the end of 
+subparagraph (D), by redesignating subparagraph (E) as subparagraph (F), 
+and by inserting after subparagraph (D) the following:
+                    ``(E) section 529A(d) (relating to qualified ABLE 
+                programs), and''.
+
+    (d) Records.--Section 552a(a)(8)(B) of title 5, United States Code, 
+is amended--
+            (1) in clause (viii), by striking ``or'' at the end;
+            (2) in clause (ix), by adding ``or'' at the end; and
+            (3) by adding at the end the following new clause:
+                          ``(x) matches performed pursuant to section 
+                      3(d)(4) of the Achieving a Better Life Experience 
+                      Act of 2014;''.
+
+    (e) Other Conforming Amendments.--
+            (1) Section 26(b)(2) is amended by striking ``and'' at the 
+        end of subparagraph (W), by striking the period at the end of 
+        subparagraph (X) and inserting ``, and'', and by inserting after 
+        subparagraph (X) the following:
+                    ``(Y) section 529A(c)(3)(A) (relating to additional 
+                tax on ABLE account distributions not used for qualified 
+                disability expenses).''.
+            (2) Section 877A is amended--
+                    (A) in subsection (e)(2) by inserting ``a qualified 
+                ABLE program (as defined in section 529A),'' after 
+                ``529),'', and
+                    (B) in subsection (g)(6) by inserting 
+                ``529A(c)(3),'' after ``529(c)(6),''.
+            (3) Section 4965(c) is amended by striking ``or'' at the end 
+        of paragraph (6), by striking the period at the end of paragraph 
+        (7) and inserting ``, or'', and by inserting after paragraph (7) 
+        the following new paragraph:
+            ``(8) a program described in section 529A.''.
+            (4) <<NOTE: 26 USC prec. 529.>>  The heading for part VIII 
+        of subchapter F of chapter 1 is amended by striking ``higher 
+        education'' and inserting ``certain''.
+            (5) The item in the table of parts for subchapter F of 
+        chapter 1 relating to part VIII <<NOTE: 26 USC prec. 501.>>  is 
+        amended to read as follows:
+
+                ``Part VIII. Certain Savings Entities.''.
+
+            (6) The table of sections for part VIII of subchapter F of 
+        chapter 1 <<NOTE: 26 USC prec. 529.>>  is amended by inserting 
+        after the item relating to section 529 the following new item:
+
+``Sec. 529A. Qualified ABLE programs.''.
+
+            (7) Paragraph (4) of section 1027(g) of the Consumer 
+        Financial Protection Act of 2010 (12 U.S.C. 5517(g)(4)) is 
+        amended by inserting ``, 529A'' after ``529''.
+
+    (f) <<NOTE: 5 USC 552a note.>>  Effective Date.--
+            (1) In general.--The amendments made by this section shall 
+        apply to taxable years beginning after December 31, 2014.
+            (2) <<NOTE: 26 USC 529A note.>>  Regulations.--The Secretary 
+        of the Treasury (or the Secretary's designee) shall promulgate 
+        the regulations or other
+
+[[Page 128 STAT. 4063]]
+
+        guidance required under section 529A(g) of the Internal Revenue 
+        Code of 1986, as added by subsection (a), not later than 6 
+        months after the date of the enactment of this Act.
+SEC. 103. <<NOTE: 26 USC 529A note.>>  TREATMENT OF ABLE ACCOUNTS 
+                        UNDER CERTAIN FEDERAL PROGRAMS.
+
+    (a) Account Funds Disregarded for Purposes of Certain Other Means-
+Tested Federal Programs.--Notwithstanding any other provision of Federal 
+law that requires consideration of 1 or more financial circumstances of 
+an individual, for the purpose of determining eligibility to receive, or 
+the amount of, any assistance or benefit authorized by such provision to 
+be provided to or for the benefit of such individual, any amount 
+(including earnings thereon) in the ABLE account (within the meaning of 
+section 529A of the Internal Revenue Code of 1986) of such individual, 
+any contributions to the ABLE account of the individual, and any 
+distribution for qualified disability expenses (as defined in subsection 
+(e)(5) of such section) shall be disregarded for such purpose with 
+respect to any period during which such individual maintains, makes 
+contributions to, or receives distributions from such ABLE account, 
+except that, in the case of the supplemental security income program 
+under title XVI of the Social Security Act--
+            (1) a distribution for housing expenses (within the meaning 
+        of such subsection) shall not be so disregarded, and
+            (2) in the case of such program, any amount (including such 
+        earnings) in such ABLE account shall be considered a resource of 
+        the designated beneficiary to the extent that such amount 
+        exceeds $100,000.
+
+    (b) Suspension of SSI Benefits During Periods of Excessive Account 
+Funds.--
+            (1) In general.--The benefits of an individual under the 
+        supplemental security income program under title XVI of the 
+        Social Security Act shall not be terminated, but shall be 
+        suspended, by reason of excess resources of the individual 
+        attributable to an amount in the ABLE account (within the 
+        meaning of section 529A of the Internal Revenue Code of 1986) of 
+        the individual not disregarded under subsection (a) of this 
+        section.
+            (2) No impact on medicaid eligibility.--An individual who 
+        would be receiving payment of such supplemental security income 
+        benefits but for the application of paragraph (1) shall be 
+        treated for purposes of title XIX of the Social Security Act as 
+        if the individual continued to be receiving payment of such 
+        benefits.
+
+    (c) Effective Date.--This section shall take effect on the date of 
+the enactment of this Act.
+SEC. 104. TREATMENT OF ABLE ACCOUNTS IN BANKRUPTCY.
+
+    (a) Exclusion From Property of the Estate.--Section 541(b) of the 
+title 11, United States Code, is amended--
+            (1) in paragraph (8), by striking ``or'' at the end;
+            (2) in paragraph (9), by striking the period at the end and 
+        inserting a semicolon and ``or''; and
+            (3) by inserting after paragraph (9) the following:
+            ``(10) <<NOTE: Deadline.>>  funds placed in an account of a 
+        qualified ABLE program (as defined in section 529A(b) of the 
+        Internal Revenue Code of 1986) not later than 365 days before 
+        the date of the filing of the petition in a case under this 
+        title, but--
+
+[[Page 128 STAT. 4064]]
+
+                    ``(A) only if the designated beneficiary of such 
+                account was a child, stepchild, grandchild, or 
+                stepgrandchild of the debtor for the taxable year for 
+                which funds were placed in such account;
+                    ``(B) only to the extent that such funds--
+                          ``(i) are not pledged or promised to any 
+                      entity in connection with any extension of credit; 
+                      and
+                          ``(ii) are not excess contributions (as 
+                      described in section 4973(h) of the Internal 
+                      Revenue Code of 1986); and
+                    ``(C) <<NOTE: Deadlines.>>  in the case of funds 
+                placed in all such accounts having the same designated 
+                beneficiary not earlier than 720 days nor later than 365 
+                days before such date, only so much of such funds as 
+                does not exceed $6,225.''.
+
+    (b) Debtor's Monthly Expenses.--Section 707(b)(2)(A)(ii)(II) of 
+title 11, United States Code, is amended by adding at the end ``Such 
+monthly expenses may include, if applicable, contributions to an account 
+of a qualified ABLE program to the extent such contributions are not 
+excess contributions (as described in section 4973(h) of the Internal 
+Revenue Code of 1986) and if the designated beneficiary of such account 
+is a child, stepchild, grandchild, or stepgrandchild of the debtor.''.
+    (c) Record of Debtor's Interest.--Section 521(c) of title 11, United 
+States Code, is amended by inserting ``, an interest in an account in a 
+qualified ABLE program (as defined in section 529A(b) of such Code,'' 
+after ``Internal Revenue Code of 1986)''.
+    (d) <<NOTE: 11 USC 521 note.>>  Effective Date.--The amendments made 
+by this section shall apply with respect to cases commenced under title 
+11, United States Code, on or after the date of the enactment of this 
+Act.
+SEC. 105. INVESTMENT DIRECTION RULE FOR 529 PLANS.
+
+    (a) Amendments Relating to Investment Direction Rule for 529 
+Plans.--
+            (1) Paragraph (4) of section 529(b) <<NOTE: 26 USC 529.>>  
+        is amended by striking ``may not directly or indirectly'' and 
+        all that follows and inserting ``may, directly or indirectly, 
+        direct the investment of any contributions to the program (or 
+        any earnings thereon) no more than 2 times in any calendar 
+        year.''.
+            (2) The heading of paragraph (4) of section 529(b) is 
+        amended by striking ``No'' and inserting ``Limited''.
+
+    (b) <<NOTE: 26 USC 529 note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 2014.
+
+                            TITLE II--OFFSETS
+
+SEC. 201. CORRECTION TO WORKERS COMPENSATION OFFSET AGE.
+
+    (a) Retirement Age.--Section 224(a) of the Social Security Act (42 
+U.S.C. 424a(a)) is amended, in the matter preceding paragraph (1), by 
+striking ``the age of 65'' and inserting ``retirement age (as defined in 
+section 216(l)(1))''.
+    (b) <<NOTE: 26 USC 424a note.>>  Effective Date.--The amendment made 
+by subsection (a) shall apply with respect to any individual who attains 
+65 years of age on or after the date that is 12 months after the date of 
+the enactment of this Act.
+
+[[Page 128 STAT. 4065]]
+
+SEC. 202. ACCELERATED APPLICATION OF RELATIVE VALUE TARGETS FOR 
+                        MISVALUED SERVICES IN THE MEDICARE 
+                        PHYSICIAN FEE SCHEDULE.
+
+    Section 1848(c) of the Social Security Act (42 U.S.C. 1395w-4(c)) is 
+amended--
+            (1) in subclause (VIII) of paragraph (2)(B)(v), as added by 
+        section 220(d)(2) of the Protecting Access to Medicare Act of 
+        2014 (Public Law 113-93)--
+                    (A) by striking ``2017'' and inserting ``2016''; and
+                    (B) by redesignating such subclause as subclause 
+                (IX);
+            (2) in paragraph (2)(O)--
+                    (A) in the matter preceding clause (i), by striking 
+                ``2017 through 2020'' and inserting ``2016 through 
+                2018'';
+                    (B) in clause (iii), by striking ``2017'' and 
+                inserting ``2016''; and
+                    (C) in clause (v), by inserting ``(or, for 2016, 1.0 
+                percent)'' after ``0.5 percent''; and
+            (3) in paragraph (7), by striking ``2017'' and inserting 
+        ``2016''.
+SEC. 203. CONSISTENT TREATMENT OF VACUUM ERECTION SYSTEMS IN 
+                        MEDICARE PARTS B AND D.
+
+     Section 1834(a)(1) of the Social Security Act (42 U.S.C. 
+1395m(a)(1)) is amended by adding at the end the following new 
+subparagraph:
+                    ``(I) <<NOTE: Effective date.>>  Treatment of vacuum 
+                erection systems.--Effective for items and services 
+                furnished on and after July 1, 2015, vacuum erection 
+                systems described as prosthetic devices described in 
+                section 1861(s)(8) shall be treated in the same manner 
+                as erectile dysfunction drugs are treated for purposes 
+                of section 1860D-2(e)(2)(A).''.
+SEC. 204. ONE-YEAR DELAY OF IMPLEMENTATION OF ORAL-ONLY POLICY 
+                        UNDER MEDICARE ESRD PROSPECTIVE PAYMENT 
+                        SYSTEM.
+
+    Section 632(b)(1) of the American Taxpayer Relief Act of 2012 (42 
+U.S.C. 1395rr note), as amended by section 217(a)(1) of the Protecting 
+Access to Medicare Act of 2014 (Public Law 113-93), is amended by 
+striking ``2024'' and inserting ``2025''.
+SEC. 205. MODIFICATION RELATING TO INLAND WATERWAYS TRUST FUND 
+                        FINANCING RATE.
+
+    (a) <<NOTE: 26 USC 4042.>>  In General.--Section 4042(b)(2)(A) is 
+amended to read as follows:
+                    ``(A) The Inland Waterways Trust Fund financing rate 
+                is 29 cents per gallon.''.
+
+    (b) <<NOTE: 26 USC 4042 note.>>  Effective Date.--The amendment made 
+by this section shall apply to fuel used after March 31, 2015.
+SEC. 206. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS.
+
+    (a) Employment Taxes.--Chapter 25 is amended by adding at the end 
+the following new section:
+``SEC. 3511. <<NOTE: 26 USC 3511.>>  CERTIFIED PROFESSIONAL 
+                          EMPLOYER ORGANIZATIONS.
+
+    ``(a) General Rules.--For purposes of the taxes, and other 
+obligations, imposed by this subtitle--
+            ``(1) a certified professional employer organization shall 
+        be treated as the employer (and no other person shall be
+
+[[Page 128 STAT. 4066]]
+
+        treated as the employer) of any work site employee performing 
+        services for any customer of such organization, but only with 
+        respect to remuneration remitted by such organization to such 
+        work site employee, and
+            ``(2) <<NOTE: Applicability.>>  the exemptions, exclusions, 
+        definitions, and other rules which are based on type of employer 
+        and which would (but for paragraph (1)) apply shall apply with 
+        respect to such taxes imposed on such remuneration.
+
+    ``(b) <<NOTE: Contracts.>>  Successor Employer Status.--For purposes 
+of sections 3121(a)(1), 3231(e)(2)(C), and 3306(b)(1)--
+            ``(1) a certified professional employer organization 
+        entering into a service contract with a customer with respect to 
+        a work site employee shall be treated as a successor employer 
+        and the customer shall be treated as a predecessor employer 
+        during the term of such service contract, and
+            ``(2) a customer whose service contract with a certified 
+        professional employer organization is terminated with respect to 
+        a work site employee shall be treated as a successor employer 
+        and the certified professional employer organization shall be 
+        treated as a predecessor employer.
+
+    ``(c) Liability of Certified Professional Employer Organization.--
+Solely for purposes of its liability for the taxes and other obligations 
+imposed by this subtitle--
+            ``(1) a certified professional employer organization shall 
+        be treated as the employer of any individual (other than a work 
+        site employee or a person described in subsection (f)) who is 
+        performing services covered by a contract meeting the 
+        requirements of section 7705(e)(2), but only with respect to 
+        remuneration remitted by such organization to such individual, 
+        and
+            ``(2) <<NOTE: Applicability.>>  the exemptions, exclusions, 
+        definitions, and other rules which are based on type of employer 
+        and which would (but for paragraph (1)) apply shall apply with 
+        respect to such taxes imposed on such remuneration.
+
+    ``(d) Treatment of Credits.--
+            ``(1) In general.--For purposes of any credit specified in 
+        paragraph (2)--
+                    ``(A) such credit with respect to a work site 
+                employee performing services for the customer applies to 
+                the customer, not the certified professional employer 
+                organization,
+                    ``(B) the customer, and not the certified 
+                professional employer organization, shall take into 
+                account wages and employment taxes--
+                          ``(i) paid by the certified professional 
+                      employer organization with respect to the work 
+                      site employee, and
+                          ``(ii) for which the certified professional 
+                      employer organization receives payment from the 
+                      customer, and
+                    ``(C) the certified professional employer 
+                organization shall furnish the customer and the 
+                Secretary with any information necessary for the 
+                customer to claim such credit.
+            ``(2) Credits specified.--A credit is specified in this 
+        paragraph if such credit is allowed under--
+                    ``(A) section 41 (credit for increasing research 
+                activity),
+                    ``(B) section 45A (Indian employment credit),
+                    ``(C) section 45B (credit for portion of employer 
+                social security taxes paid with respect to employee cash 
+                tips),
+
+[[Page 128 STAT. 4067]]
+
+                    ``(D) section 45C (clinical testing expenses for 
+                certain drugs for rare diseases or conditions),
+                    ``(E) section 45R (employee health insurance 
+                expenses of small employers),
+                    ``(F) section 51 (work opportunity credit),
+                    ``(G) section 1396 (empowerment zone employment 
+                credit), and
+                    ``(H) any other section as provided by the 
+                Secretary.
+
+    ``(e) Special Rule for Related Party.--This section shall not apply 
+in the case of a customer which bears a relationship to a certified 
+professional employer organization described in section 267(b) or 
+707(b). <<NOTE: Applicability.>> For purposes of the preceding sentence, 
+such sections shall be applied by substituting `10 percent' for `50 
+percent'.
+
+    ``(f) Special Rule for Certain Individuals.--For purposes of the 
+taxes imposed under this subtitle, an individual with net earnings from 
+self-employment derived from the customer's trade or business (including 
+a partner in a partnership that is a customer) is not a work site 
+employee with respect to remuneration paid by a certified professional 
+employer organization.
+    ``(g) <<NOTE: Records. Regulations. Procedures.>>  Reporting 
+Requirements and Obligations.--The Secretary shall develop such 
+reporting and recordkeeping rules, regulations, and procedures as the 
+Secretary determines necessary or appropriate to ensure compliance with 
+this title by certified professional employer organizations or persons 
+that have been so certified. Such rules shall include--
+            ``(1) notification of the Secretary in such manner as the 
+        Secretary shall prescribe in the case of the commencement or 
+        termination of a service contract described in section 
+        7705(e)(2) between such a person and a customer, and the 
+        employer identification number of such customer,
+            ``(2) such information as the Secretary determines necessary 
+        for the customer to claim the credits identified in subsection 
+        (d) and the manner in which such information is to be provided, 
+        as prescribed by the Secretary, and
+            ``(3) such other information as the Secretary determines is 
+        essential to promote compliance with respect to the credits 
+        identified in subsection (d) and section 3302, and
+
+shall be designed in a manner which streamlines, to the extent possible, 
+the application of requirements of this section and section 7705, the 
+exchange of information between a certified professional employer 
+organization and its customers, and the reporting and recordkeeping 
+obligations of the certified professional employer organization.
+    ``(h) Regulations.--The Secretary shall prescribe such regulations 
+as may be necessary or appropriate to carry out the purposes of this 
+section.''.
+    (b) Certified Professional Employer Organization Defined.--Chapter 
+79 is amended by adding at the end the following new section:
+``SEC. 7705. <<NOTE: 26 USC 7705.>>  CERTIFIED PROFESSIONAL 
+                          EMPLOYER ORGANIZATIONS.
+
+    ``(a) <<NOTE: Definition.>>  In General.--For purposes of this 
+title, the term `certified professional employer organization' means a 
+person who applies to be treated as a certified professional employer 
+organization for purposes of section 3511 and has been certified by the 
+Secretary as meeting the requirements of subsection (b).
+
+[[Page 128 STAT. 4068]]
+
+    ``(b) Certification Requirements.--A person meets the requirements 
+of this subsection if such person--
+            ``(1) demonstrates that such person (and any owner, officer, 
+        and other persons as may be specified in regulations) meets such 
+        requirements as the Secretary shall establish, including 
+        requirements with respect to tax status, background, experience, 
+        business location, and annual financial audits,
+            ``(2) agrees that it will satisfy the bond and independent 
+        financial review requirements of subsection (c) on an ongoing 
+        basis,
+            ``(3) agrees that it will satisfy such reporting obligations 
+        as may be imposed by the Secretary,
+            ``(4) computes its taxable income using an accrual method of 
+        accounting unless the Secretary approves another method,
+            ``(5) agrees to verify on such periodic basis as the 
+        Secretary may prescribe that it continues to meet the 
+        requirements of this subsection, and
+            ``(6) <<NOTE: Notification.>>  agrees to notify the 
+        Secretary in writing within such time as the Secretary may 
+        prescribe of any change that materially affects the continuing 
+        accuracy of any agreement or information that was previously 
+        made or provided under this subsection.
+
+    ``(c) Bond and Independent Financial Review.--
+            ``(1) In general.--An organization meets the requirements of 
+        this paragraph if such organization--
+                    ``(A) meets the bond requirements of paragraph (2), 
+                and
+                    ``(B) meets the independent financial review 
+                requirements of paragraph (3).
+            ``(2) Bond.--
+                    ``(A) In general.--A certified professional employer 
+                organization meets the requirements of this paragraph if 
+                the organization has posted a bond for the payment of 
+                taxes under subtitle C (in a form acceptable to the 
+                Secretary) that is in an amount at least equal to the 
+                amount specified in subparagraph (B).
+                    ``(B) Amount of bond.--For the period April 1 of any 
+                calendar year through March 31 of the following calendar 
+                year, the amount of the bond required is equal to the 
+                greater of--
+                          ``(i) 5 percent of the organization's 
+                      liability under section 3511 for taxes imposed by 
+                      subtitle C during the preceding calendar year (but 
+                      not to exceed $1,000,000), or
+                          ``(ii) $50,000.
+            ``(3) Independent financial review requirements.--A 
+        certified professional employer organization meets the 
+        requirements of this paragraph if such organization--
+                    ``(A) has, as of the most recent audit date, caused 
+                to be prepared and provided to the Secretary (in such 
+                manner as the Secretary may prescribe) an opinion of an 
+                independent certified public accountant as to whether 
+                the certified professional employer organization's 
+                financial statements are presented fairly in accordance 
+                with generally accepted accounting principles, and
+                    ``(B) provides to the Secretary an assertion 
+                regarding Federal employment tax payments and an 
+                examination
+
+[[Page 128 STAT. 4069]]
+
+                level attestation on such assertion from an independent 
+                certified public accountant not later than the last day 
+                of the second month beginning after the end of each 
+                calendar quarter.
+        Such assertion shall state that the organization has withheld 
+        and made deposits of all taxes imposed by chapters 21, 22, and 
+        24 in accordance with regulations imposed by the Secretary for 
+        such calendar quarter and such examination level attestation 
+        shall state that such assertion is fairly stated, in all 
+        material respects.
+            ``(4) Controlled group rules.--For purposes of the 
+        requirements of paragraphs (2) and (3), all certified 
+        professional employer organizations that are members of a 
+        controlled group within the meaning of sections 414(b) and (c) 
+        shall be treated as a single organization.
+            ``(5) <<NOTE: Time period.>>  Failure to file assertion and 
+        attestation.--If the certified professional employer 
+        organization fails to file the assertion and attestation 
+        required by paragraph (3) with respect to any calendar quarter, 
+        then the requirements of paragraph (3) with respect to such 
+        failure shall be treated as not satisfied for the period 
+        beginning on the due date for such attestation.
+            ``(6) Audit date.--For purposes of paragraph (3)(A), the 
+        audit date shall be six months after the completion of the 
+        organization's fiscal year.
+
+    ``(d) <<NOTE: Determination.>>  Suspension and Revocation 
+Authority.--The Secretary may suspend or revoke a certification of any 
+person under subsection (b) for purposes of section 3511 if the 
+Secretary determines that such person is not satisfying the agreements 
+or requirements of subsections (b) or (c), or fails to satisfy 
+applicable accounting, reporting, payment, or deposit requirements.
+
+    ``(e) Work Site Employee.--For purposes of this title--
+            ``(1) <<NOTE: Definition.>>  In general.--The term `work 
+        site employee' means, with respect to a certified professional 
+        employer organization, an individual who--
+                    ``(A) performs services for a customer pursuant to a 
+                contract which is between such customer and the 
+                certified professional employer organization and which 
+                meets the requirements of paragraph (2), and
+                    ``(B) performs services at a work site meeting the 
+                requirements of paragraph (3).
+            ``(2) Service contract requirements.--A contract meets the 
+        requirements of this paragraph with respect to an individual 
+        performing services for a customer if such contract is in 
+        writing and provides that the certified professional employer 
+        organization shall--
+                    ``(A) assume responsibility for payment of wages to 
+                such individual, without regard to the receipt or 
+                adequacy of payment from the customer for such services,
+                    ``(B) assume responsibility for reporting, 
+                withholding, and paying any applicable taxes under 
+                subtitle C, with respect to such individual's wages, 
+                without regard to the receipt or adequacy of payment 
+                from the customer for such services,
+                    ``(C) assume responsibility for any employee 
+                benefits which the service contract may require the 
+                certified professional employer organization to provide, 
+                without regard
+
+[[Page 128 STAT. 4070]]
+
+                to the receipt or adequacy of payment from the customer 
+                for such benefits,
+                    ``(D) assume responsibility for recruiting, hiring, 
+                and firing workers in addition to the customer's 
+                responsibility for recruiting, hiring, and firing 
+                workers,
+                    ``(E) maintain employee records relating to such 
+                individual, and
+                    ``(F) agree to be treated as a certified 
+                professional employer organization for purposes of 
+                section 3511 with respect to such individual.
+            ``(3) Work site coverage requirement.--The requirements of 
+        this paragraph are met with respect to an individual if at least 
+        85 percent of the individuals performing services for the 
+        customer at the work site where such individual performs 
+        services are subject to 1 or more contracts with the certified 
+        professional employer organization which meet the requirements 
+        of paragraph (2) (but not taking into account those individuals 
+        who are excluded employees within the meaning of section 
+        414(q)(5)).
+
+    ``(f) Public Disclosure.--The Secretary shall make available to the 
+public the name and address of--
+            ``(1) each person certified as a professional employer 
+        organization under subsection (a), and
+            ``(2) each person whose certification as a professional 
+        employer organization is suspended or revoked under subsection 
+        (d).
+
+    ``(g) Determination of Employment Status.--Except to the extent 
+necessary for purposes of section 3511, nothing in this section shall be 
+construed to affect the determination of who is an employee or employer 
+for purposes of this title.
+    ``(h) Regulations.--The Secretary shall prescribe such regulations 
+as may be necessary or appropriate to carry out the purposes of this 
+section.''.
+    (c) Conforming Amendments.--
+            (1) Section 3302 <<NOTE: 26 USC 3302.>>  is amended by 
+        adding at the end the following new subsection:
+
+    ``(h) Treatment of Certified Professional Employer Organizations.--
+If a certified professional employer organization (as defined in section 
+7705), or a customer of such organization, makes a contribution to the 
+State's unemployment fund with respect to wages paid to a work site 
+employee, such certified professional employer organization shall be 
+eligible for the credits available under this section with respect to 
+such contribution.''.
+            (2) Section 3303(a) is amended--
+                    (A) by striking the period at the end of paragraph 
+                (3) and inserting ``; and'' and by inserting after 
+                paragraph (3) the following new paragraph:
+            ``(4) if the taxpayer is a certified professional employer 
+        organization (as defined in section 7705) that is treated as the 
+        employer under section 3511, such certified professional 
+        employer organization is permitted to collect and remit, in 
+        accordance with paragraphs (1), (2), and (3), contributions 
+        during the taxable year to the State unemployment fund with 
+        respect to a work site employee.'', and
+                    (B) in the last sentence--
+                          (i) by striking ``paragraphs (1), (2), and 
+                      (3)'' and inserting ``paragraphs (1), (2), (3), 
+                      and (4)'', and
+
+[[Page 128 STAT. 4071]]
+
+                          (ii) by striking ``paragraph (1), (2), or 
+                      (3)'' and inserting ``paragraph (1), (2), (3), or 
+                      (4)''.
+            (3) Section 6053(c) <<NOTE: 26 USC 6053.>>  is amended by 
+        adding at the end the following new paragraph:
+            ``(8) <<NOTE: Deadline.>>  Certified professional employer 
+        organizations.--For purposes of any report required by this 
+        subsection, in the case of a certified professional employer 
+        organization that is treated under section 3511 as the employer 
+        of a work site employee, the customer with respect to whom a 
+        work site employee performs services shall be the employer for 
+        purposes of reporting under this section and the certified 
+        professional employer organization shall furnish to the customer 
+        and the Secretary any information the Secretary prescribes as 
+        necessary to complete such reporting no later than such time as 
+        the Secretary shall prescribe.''.
+            (4) Section 6652 is amended by adding at the end the 
+        following new subsection:
+
+    ``(n) Failure to Make Reports Required Under Sections 3511, 
+6053(c)(8), and 7705.--In the case of a failure to make a report 
+required under section 3511, 6053(c)(8), or 7705 which contains the 
+information required by such section on the date prescribed therefor 
+(determined with regard to any extension of time for filing), there 
+shall be paid (on notice and demand by the Secretary and in the same 
+manner as tax) by the person failing to make such report, an amount 
+equal to $50 for each report with respect to which there was such a 
+failure. <<NOTE: Applicability.>>  In the case of any failure due to 
+negligence or intentional disregard the preceding sentence shall be 
+applied by substituting `$100' for `$50'.''.
+
+    (d) Clerical Amendments.--
+            (1) The table of sections for chapter 25 <<NOTE: 26 
+        USC prec. 3501.>>  is amended by adding at the end the following 
+        new item:
+
+``Sec. 3511. Certified professional employer organizations.''.
+
+            (2) The table of sections for chapter 79 <<NOTE: 26 
+        USC prec. 7701.>>  is amended by inserting after the item 
+        relating to section 7704 the following new item:
+
+``Sec. 7705. Certified professional employer organizations.''.
+
+    (f) User Fees.--Section 7528(b) is amended by adding at the end the 
+following new paragraph:
+            ``(4) Certified professional employer organizations.--The 
+        fee charged under the program in connection with the 
+        certification by the Secretary of a professional employer 
+        organization under section 7705 shall be an annual fee not to 
+        exceed $1,000 per year.''.
+
+    (g) <<NOTE: 26 USC 3302 note.>>  Effective Dates.--
+            (1) In general.--The amendments made by this section shall 
+        apply with respect to wages for services performed on or after 
+        January 1 of the first calendar year beginning more than 12 
+        months after the date of the enactment of this Act.
+            (2) <<NOTE: Deadline. 26 USC 27705 note.>>  Certification 
+        program.--The Secretary of the Treasury shall establish the 
+        certification program described in section 7705(b) of the 
+        Internal Revenue Code of 1986, as added by subsection (b), not 
+        later than 6 months before the effective date determined under 
+        paragraph (1).
+
+    (h) <<NOTE: 26 USC 3302 note.>>  No Inference.--Nothing contained in 
+this section or the amendments made by this section shall be construed 
+to create
+
+[[Page 128 STAT. 4072]]
+
+any inference with respect to the determination of who is an employee or 
+employer--
+            (1) for Federal tax purposes (other than the purposes set 
+        forth in the amendments made by this section), or
+            (2) for purposes of any other provision of law.
+SEC. 207. EXCLUSION OF DIVIDENDS FROM CONTROLLED FOREIGN 
+                        CORPORATIONS FROM THE DEFINITION OF 
+                        PERSONAL HOLDING COMPANY INCOME FOR 
+                        PURPOSES OF THE PERSONAL HOLDING COMPANY 
+                        RULES.
+
+    (a) In General.--Section 543(a)(1) is <<NOTE: 26 USC 543.>>  
+amended--
+            (1) by redesignating subparagraphs (C) and (D) as 
+        subparagraphs (D) and (E), respectively, and
+            (2) by inserting after subparagraph (B) the following:
+                    ``(C) dividends received by a United States 
+                shareholder (as defined in section 951(b)) from a 
+                controlled foreign corporation (as defined in section 
+                957(a)),''.
+
+    (b) <<NOTE: 26 USC 543 note.>>  Effective Date.--The amendments made 
+by this Act shall apply to taxable years ending on or after the date of 
+the enactment of this Act.
+SEC. 208. INFLATION ADJUSTMENT FOR CERTAIN CIVIL PENALTIES UNDER 
+                        THE INTERNAL REVENUE CODE OF 1986.
+
+    (a) Failure To File Tax Return or Pay Tax.--Section 6651 is amended 
+by adding at the end the following new subsection:
+    ``(i) Adjustment for Inflation.--
+            ``(1) <<NOTE: Time period.>>  In general.--In the case of 
+        any return required to be filed in a calendar year beginning 
+        after 2014, the $135 dollar amount under subsection (a) shall be 
+        increased by such dollar amount multiplied by the cost-of-living 
+        adjustment determined under section 1(f)(3) determined by 
+        substituting `calendar year 2013' for `calendar year 1992' in 
+        subparagraph (B) thereof.
+            ``(2) Rounding.--If any amount adjusted under paragraph (1) 
+        is not a multiple of $5, such amount shall be rounded to the 
+        next lowest multiple of $5.''.
+
+    (b) Failure To File Certain Information Returns, Registration 
+Statements, ETC.--
+            (1) In general.--Section 6652(c) is amended by adding at the 
+        end the following new paragraph:
+            ``(6) Adjustment for inflation.--
+                    ``(A) <<NOTE: Time period.>>  In general.--In the 
+                case of any failure relating to a return required to be 
+                filed in a calendar year beginning after 2014, each of 
+                the dollar amounts under paragraphs (1), (2), and (3) 
+                shall be increased by such dollar amount multiplied by 
+                the cost-of-living adjustment determined under section 
+                1(f)(3) determined by substituting `calendar year 2013' 
+                for `calendar year 1992' in subparagraph (B) thereof.
+                    ``(B) Rounding.--If any amount adjusted under 
+                subparagraph (A)--
+                          ``(i) is not less than $5,000 and is not a 
+                      multiple of $500, such amount shall be rounded to 
+                      the next lowest multiple of $500, and
+                          ``(ii) is not described in clause (i) and is 
+                      not a multiple of $5, such amount shall be rounded 
+                      to the next lowest multiple of $5.''.
+            (2) Conforming amendments.--
+
+[[Page 128 STAT. 4073]]
+
+                    (A) The last sentence of section <<NOTE: 26 USC 
+                6652. Applicability.>>  6652(c)(1)(A) is amended by 
+                striking ``the first sentence of this subparagraph shall 
+                be applied by substituting `$100' for `$20' and'' and 
+                inserting ``in applying the first sentence of this 
+                subparagraph, the amount of the penalty for each day 
+                during which a failure continues shall be $100 in lieu 
+                of the amount otherwise specified, and''.
+                    (B) Section 6652(c)(2)(C)(ii) is amended by striking 
+                ``the first sentence of paragraph (1)(A)'' and all that 
+                follows and inserting ``in applying the first sentence 
+                of paragraph (1)(A), the amount of the penalty for each 
+                day during which a failure continues shall be $100 in 
+                lieu of the amount otherwise specified, and in lieu of 
+                applying the second sentence of paragraph (1)(A), the 
+                maximum penalty under paragraph (1)(A) shall not exceed 
+                $50,000, and''.
+
+    (c) Other Assessable Penalties With Respect to the Preparation of 
+Tax Returns for Other Persons.--Section 6695 is amended by adding at the 
+end the following new subsection:
+    ``(h) Adjustment for Inflation.--
+            ``(1) <<NOTE: Time period.>>  In general.--In the case of 
+        any failure relating to a return or claim for refund filed in a 
+        calendar year beginning after 2014, each of the dollar amounts 
+        under subsections (a), (b), (c), (d), (e), (f), and (g) shall be 
+        increased by such dollar amount multiplied by the cost-of-living 
+        adjustment determined under section 1(f)(3) determined by 
+        substituting `calendar year 2013' for `calendar year 1992' in 
+        subparagraph (B) thereof.
+            ``(2) Rounding.--If any amount adjusted under subparagraph 
+        (A)--
+                    ``(A) is not less than $5,000 and is not a multiple 
+                of $500, such amount shall be rounded to the next lowest 
+                multiple of $500, and
+                    ``(B) is not described in clause (i) and is not a 
+                multiple of $5, such amount shall be rounded to the next 
+                lowest multiple of $5.''.
+
+    (d) Failure To File Partnership Return.--Section 6698 is amended by 
+adding at the end the following new subsection:
+    ``(e) Adjustment for Inflation.--
+            ``(1) <<NOTE: Time period.>>  In general.--In the case of 
+        any return required to be filed in a calendar year beginning 
+        after 2014, the $195 dollar amount under subsection (b)(1) shall 
+        be increased by such dollar amount multiplied by the cost-of-
+        living adjustment determined under section 1(f)(3) determined by 
+        substituting `calendar year 2013' for `calendar year 1992' in 
+        subparagraph (B) thereof.
+            ``(2) Rounding.--If any amount adjusted under paragraph (1) 
+        is not a multiple of $5, such amount shall be rounded to the 
+        next lowest multiple of $5.''.
+
+    (e) Failure To File S Corporation Return.--Section 6699 is amended 
+by adding at the end the following new subsection:
+    ``(e) Adjustment for Inflation.--
+            ``(1) <<NOTE: Time period.>>  In general.--In the case of 
+        any return required to be filed in a calendar year beginning 
+        after 2014, the $195 dollar amount under subsection (b)(1) shall 
+        be increased by such dollar amount multiplied by the cost-of-
+        living adjustment determined under section 1(f)(3) determined by 
+        substituting `calendar year 2013' for `calendar year 1992' in 
+        subparagraph (B) thereof.
+
+[[Page 128 STAT. 4074]]
+
+            ``(2) Rounding.--If any amount adjusted under paragraph (1) 
+        is not a multiple of $5, such amount shall be rounded to the 
+        next lowest multiple of $5.''.
+
+    (f) Failure To File Correct Information Returns.--Section 
+6721(f)(1) <<NOTE: 26 USC 6721.>>  is amended by striking ``For each 
+fifth calendar year beginning after 2012'' and inserting ``In the case 
+of any failure relating to a return required to be filed in a calendar 
+year beginning after 2014''.
+
+    (g) Failure To Furnish Correct Payee Statements.--Section 6722(f)(1) 
+is amended by striking ``For each fifth calendar year beginning after 
+2012'' and inserting ``In the case of any failure relating to a 
+statement required to be furnished in a calendar year beginning after 
+2014''.
+    (h) <<NOTE: 26 USC 6651 note.>>  Effective Date.--The amendments 
+made by this section shall apply to returns required to be filed after 
+December 31, 2014.
+SEC. 209. INCREASE IN CONTINUOUS LEVY.
+
+    (a) In General.--Paragraph (3) of section 6331(h) is amended by 
+striking the period at the end and inserting ``and by substituting `30 
+percent' for `15 percent' in the case of any specified payment due to a 
+Medicare provider or supplier under title XVIII of the Social Security 
+Act.''.
+    (b) <<NOTE: 26 USC 6331 note.>>  Effective Date.--The amendment made 
+by this section shall apply to payments made after 180 days after the 
+date of the enactment of this Act.
+
+    Approved December 19, 2014.
+
+LEGISLATIVE HISTORY--H.R. 5771:
+---------------------------------------------------------------------------
+
+CONGRESSIONAL RECORD, Vol. 160 (2014):
+            Dec. 3, considered and passed House.
+            Dec. 16, considered and passed Senate.
+
+                                  <all>
+
diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw115_243.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw115_243.html new file mode 100644 index 00000000..230f61a6 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_plaw115_243.html @@ -0,0 +1,144 @@ +
+[115th Congress Public Law 243]
+[From the U.S. Government Publishing Office]
+
+
+
+[[Page 2893]]
+
+                    TRIBAL SOCIAL SECURITY FAIRNESS 
+                               ACT OF 2018
+
+[[Page 132 STAT. 2894]]
+
+Public Law 115-243
+115th Congress
+
+                                 An Act
+
+
+ 
+  To amend title II of the Social Security Act to authorize voluntary 
+agreements for coverage of Indian tribal council members, and for other 
+           purposes. <<NOTE: Sept. 20, 2018 -  [H.R. 6124]>> 
+
+    Be it enacted by the Senate and House of Representatives of the 
+United States of America in Congress assembled, <<NOTE: Tribal Social 
+Security Fairness Act of 2018. 42 USC 1305 note.>> 
+SECTION 1. SHORT TITLE.
+
+    This Act may be cited as the ``Tribal Social Security Fairness Act 
+of 2018''.
+SEC. 2. VOLUNTARY AGREEMENTS FOR COVERAGE OF SERVICES BY AMERICAN 
+                    INDIAN TRIBAL COUNCIL MEMBERS.
+
+    (a) In General.--Title II of the Social Security Act (42 U.S.C. 401 
+et seq.) is amended by inserting after section 218 the following new 
+section:
+
+
+  ``VOLUNTARY AGREEMENTS FOR COVERAGE OF INDIAN TRIBAL COUNCIL MEMBERS
+
+
+                         ``Purpose of Agreement
+
+    ``Sec. 218A. (a)(1) <<NOTE: 42 USC 418a.>>  The Commissioner of 
+Social Security shall, at the request of any Indian tribe, enter into an 
+agreement with such Indian tribe for the purpose of extending the 
+insurance system established by this title to services performed by 
+individuals as members of such Indian tribe's tribal 
+council. <<NOTE: Applicability.>>  Any agreement with an Indian tribe 
+under this section applies to all members of the tribal council, and 
+shall include all services performed by individuals in their capacity as 
+council members.
+
+    ``(2) Notwithstanding section 210(a), for the purposes of this 
+title, the term `employment' includes any service included under an 
+agreement entered into under this section.
+
+                              ``Definitions
+
+    ``(b) For the purposes of this section:
+            ``(1) The term `member' means, with respect to a tribal 
+        council, an individual appointed or elected to serve as a member 
+        or the head of the tribal council.
+            ``(2) The term `tribal council' means the appointed or 
+        elected governing body of a federally recognized Indian tribe.
+
+                      ``Effective Date of Agreement
+
+    ``(c)(1) Any agreement under this section shall be effective with 
+respect to services performed after an effective date specified in
+
+[[Page 132 STAT. 2895]]
+
+such agreement, provided that such date may not be earlier than the 
+first day of the next calendar month after the month in which the 
+agreement is executed by both parties.
+    ``(2) At the request of the Indian tribe at the time of the 
+agreement, such agreement may apply with respect to services performed 
+before such effective date for which there were timely paid in good 
+faith (and not subsequently refunded) to the Secretary of the Treasury 
+amounts equivalent to the sum of the taxes which would have been imposed 
+by sections 3101 and 3111 of the Internal Revenue Code of 1986 had such 
+services constituted employment for purposes of chapter 21 of such Code. 
+No agreement under this section may require payment to be made after the 
+effective date specified in such agreement of any taxes with respect to 
+services performed before such effective date.
+
+                         ``Duration of Agreement
+
+    ``(d) No agreement under this section may be terminated on or after 
+the effective date of the agreement.''.
+    (b) Conforming Amendments.--
+            (1) Social security act.--Section 210(a) of the Social 
+        Security Act (42 U.S.C. 410(a)) is amended--
+                    (A) in paragraph (20), by striking ``or'' at the 
+                end;
+                    (B) in paragraph (21), by striking the period at the 
+                end and inserting ``; or''; and
+                    (C) by inserting after paragraph (21) the following 
+                new paragraph:
+            ``(22) Service performed by members of Indian tribal 
+        councils as tribal council members in the employ of an Indian 
+        tribal government, except that this paragraph shall not apply in 
+        the case of service included under an agreement under section 
+        218A.''.
+            (2) Internal revenue code of 1986.--The Internal Revenue 
+        Code of 1986 is amended--
+                    (A) in section 3121(b)--
+                          (i) in paragraph (20), by striking ``or'' at 
+                      the end;
+                          (ii) in paragraph (21), by striking the period 
+                      at the end and inserting ``; or''; and
+                          (iii) by inserting after paragraph (21) the 
+                      following new paragraph:
+            ``(22) service performed by members of Indian tribal 
+        councils as tribal council members in the employ of an Indian 
+        tribal government, except that this paragraph shall not apply in 
+        the case of service included under an agreement under section 
+        218A of the Social Security Act.''; and
+                    (B) in section 3121(d)(4), by inserting ``or 218A'' 
+                after ``section 218''.
+
+    (c) <<NOTE: 26 USC 3121 note.>>  Rule of Construction.--Nothing in 
+this Act or the amendments made by this Act shall be construed to affect 
+application
+
+[[Page 132 STAT. 2896]]
+
+of any Federal income tax withholding requirements under the Internal 
+Revenue Code of 1986.
+
+    Approved September 20, 2018.
+
+LEGISLATIVE HISTORY--H.R. 6124:
+---------------------------------------------------------------------------
+
+HOUSE REPORTS: No. 115-801 (Comm. on Ways and Means).
+CONGRESSIONAL RECORD, Vol. 164 (2018):
+            July 24, considered and passed House.
+            Sept. 6, considered and passed Senate.
+
+                                  <all>
+
diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_01802232.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_01802232.html new file mode 100644 index 00000000..d26798d1 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_01802232.html @@ -0,0 +1,418 @@ + + +SSA - POMS: RS 01802.232 - Real Estate Agents and Direct Sellers - 06/16/1997 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/16/1997 - Present + Previous | Next +
+
+
+

TN 15 (06-97)

+

RS 01802.232 Real Estate Agents and Direct Sellers +

+ + +
+
+

A. BACKGROUND +

+
+
+

Prior to January 1, 1983, the employment status for services performed was determined + on an individual basis, using the common-law control test. +

+

Income derived for services performed after December 31, 1982, will be considered + self-employment. +

+

The Small Business Job Protection Act of 1996, HR. 3448, Section 1118 expanded the + definition of "direct sellers" to include persons engaged in the delivering or distribution + of newspapers or shopping news for federal income tax purposes. +

+
+
+ +
+
+

B. POLICY +

+
+
+
+
+

1. Real Estate Agent +

+
+
+

To be considered self-employed, a real estate agent must:

+
    +
  1. +
    +
    a. 
    +
    +

    Be licensed;

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Derive substantially all remuneration directly from sales activities, rather than + the number of hours worked; +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Perform under a written contract stipulating the individual is not an employee.

    + +
    +
    +
    4. +
+
+
+
+
+

2. Direct Seller +

+
+
+

To be considered self-employed, a direct seller must:

+
    +
  1. +
    +
    a. 
    +
    +

    Be engaged in the trade or business of selling (or soliciting the sale of) consumer + products —- +

    + +
      +
    • +
      +
      •
      +
      +

      to any buyer on a buy-sell basis, a deposit -commission basis, or any similar basis, + for resale ( by the buyer or any other person ) in the home or in other than a permanent + retail establishment; or +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      in the home or in other than a permanent retail establishment; or

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      be engaged in the trade or business of the delivering or distribution of newspapers + or shopping news (including any services directly related to such trade or business) +

      + +
      +
      +
      • +
    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Derive substantially all remuneration (whether or not paid in cash) for services performed + which were directly related to sales or other output, rather than the number of hours + worked and +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Perform under a written contract stipulating the individual is not an employee for + federal tax purposes. +

    + +
    +
    +
    4. +
+
+
+
+
+

3. Common-Law Control +

+
+
+

If all of the above conditions are not met,consider whether they are employees under + the common-law control test. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301802232
RS 01802.232 - Real Estate Agents and Direct Sellers - 06/16/1997
+Batch run: 07/03/2014
+Rev:06/16/1997
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_01901700.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_01901700.html new file mode 100644 index 00000000..0d56e20d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_01901700.html @@ -0,0 +1,1209 @@ + + +SSA - POMS: RS 01901.700 - Services Performed by Members of Indian Tribal Councils - 09/08/2026 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 09/08/2026 - Present + Previous | Next +
+
+
+

TN 71 (09-26)

+

RS 01901.700 Services Performed by Members of Indian Tribal Councils

+ + +
+
+

CITATIONS:

+
+
Act as amended Sec 218A; Sec 210(a); +
IRS Revenue Ruling 59-354; 25 USC + 5123; 26 USC 501
+
+
+
+
+

A. Background

+
+
+

The Tribal Social Security Fairness Act of 2018, Public Law 115-243, became law on + September 20, 2018. This new law amends the Social Security Act by creating Section + 218A to allow voluntary Social Security coverage for federally recognized Indian Tribal + council members. These tribes may also request retroactive coverage for past periods + when the tribe paid FICA (Federal Insurance Contributions Act) taxes, but did not + request a refund of those taxes from the Internal Revenue Service (IRS).

+
+
+ +
+
+

B. Definitions

+
+
+
+
+

1. Federally recognized Indian tribe

+
+
+

A federally recognized tribe is an American Indian or Alaska Native tribal entity + that is recognized as having a government-to-government relationship with the United + States, with the responsibilities, powers, limitations, and obligations attached to + that designation, and is eligible for funding and services from the Bureau of Indian + Affairs. The Bureau of Indian Affairs publishes and periodically updates a list of + federally recognized Indian tribes in the Federal Register.

+
+
+
+
+

2. Indian Tribal Council

+
+
+

For purposes of agency policy, the governing body of a tribe or group of Native American + Indians that provides advisory and/or program services to members of the tribe. Individual + tribes may use alternative terminology. (Reference Indian Tribal Council Coverage + Agreement, SSA-177).

+
+
+
+
+

3. Indian tribal council members

+
+
+

Generally, the tribal council consists of elected tribal members who answer only to + the members of the Indian tribe. However, clan mothers may appoint council members + or members inherit their position. When council members receive a salary or stipend + they are exercising governmental authority. No one controls or directs their actions.

+
+
+
+
+

4. Tribal business enterprises

+
+
+

Businesses owned and or controlled by an Indian tribal government. These entities + include casinos, restaurants, medical clinics, housing authorities, gas stations, + and a variety of other industries.

+
+
+
+
+ +
+
+

C. Social Security and Medicare Coverage for members of federally recognized tribes

+
+
+
+
+

1. General coverage rules

+
+
+

Based on IRS Revenue Ruling 59-354, payment for services of tribal council members + in federally recognized Indian tribes does not constitute wages for tax purposes. + Based on the same rationale as provided in Revenue Ruling 59-354, services performed + by members of Indian tribal councils in their capacities as council members do not + constitute employment under Section 210 of the Social Security Act, unless a tribal + council has entered into an agreement for such coverage as explained RS + 01901.700B.2. Therefore, services performed by Indian tribal council members are not covered under + Social Security and Medicare, unless a voluntary coverage agreement provides otherwise + (as noted in RS 01901.700C.2. in this section).

+

Services performed by employees of tribal councils who are not tribal council members + (e.g. administrative assistants, tax collectors, or justices of the peace), or by + employees of the tribe, or by employees of tribal business enterprises are considered + employment and are covered for Social Security. See RS 01901.710 for information on excluded tribal activity.

+

NOTE: We use earnings posted for members of Indian tribal councils for tax years 2005 and + earlier in applicable benefit computations.

+
+
+
+
+

2. Voluntary coverage of tribal council positions of federally recognized tribes

+
+
+

The tribal council members obtain coverage through a formal written agreement between + the tribe and SSA, under Section 218A of the Act. Once SSA approves the request, every + member of the tribal council receives coverage. The agreement applies to all current + and future members in tribal council positions, and cannot be modified or terminated.

+

a. The effective date of coverage is either:

+
    +
  • +
    +
    •
    +
    +

    the first day of the month after the month the agreement was executed by both parties; + or

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    a later date specified by the tribe.

    +
    +
    +
    • +
+

b. Retroactive coverage

+

In addition to future coverage, a tribe may request retroactive coverage for periods + predating the effective date of the agreement. SSA will provide retroactive coverage, + at the tribe's request, for any specific period that the tribe specifies on the agreement, + which corresponds to tribal council member services for which the tribe:

+
    +
  • +
    +
    •
    +
    +

    timely paid taxes in an amount equivalent to what would have been due under the Federal + Insurance Contributions ACT (FICA) in good faith; and

    +
    +
    +
    • +
+
    +
  • +
    +
    •
    +
    +

    any specific period for which the Internal Revenue Services (IRS) did not issue a + refund of these taxes.

    +
    +
    +
    • +
+

SSA will not provide retroactive coverage if it is unable to verify that the FICA + taxes were paid, and that the tribe did not receive a refund.

+

NOTE: If SSA approves the request for retroactive coverage, the retroactive coverage applies + to any current or former tribal council members who made FICA-equivalent payments + during the approved period(s) of retroactivity.

+
+
+
+
+ +
+
+

D. Procedure for extending coverage

+
+
+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+

STEP

+ 		ACTION
+

1

+ 		+

A federally recognized tribe wishing to cover its tribal council positions contacts + its fieldops.perform.218agreements@ssa.gov to formally request to enter into an agreement + for coverage of its tribal council positions.

+
+

2

+ 		+

The Section 218A specialist verifies that the tribe making the request for coverage + is a federally recognized tribe by checking the Bureau of Indian Affairs (BIA)list of Federally recognized Indian Tribes.

+
+

3

+ 		+

The Section 218A specialist will complete the Section 218A agreement (Indian Tribal + Council Coverage Agreement, SSA-177 or SSA-177-OP1) based on discussions with the Tribe, and send two copies for their review and wet signature.

+
+
+

NOTE: An individual authorized to act on the tribe's behalf must sign the agreement. SSA + presumes the individual identified in the BIA's tribal leader directory is authorized to do so absent compelling evidence that BIA's tribal leader directory + is out of date. If the tribe intends to have a different individual execute the agreement, + the tribe is required to provide any necessary documentation to verify the authority + of the individual to act on behalf of the tribe.

+
+ + + + + + + + + + + + + + + + + + + + + + + +
+

STEP

+ 		+

ACTION

+
+

4

+ 		+

Once the Section 218A specialist receives the completed agreement, the specialist + reviews the agreement for completeness (i.e. missing or incomplete information, effective + date of coverage, election or declination of retroactive coverage and, signed by an + authorized representative).

+
+
+

NOTE: If the Section 218A specialist is unable to verify an individual's authority to sign + the agreement or has any concerns regarding that authority, the specialist will work + with the Program, Fiscal, and Disclosure Law and Policy (PFDL) in SSA's Central Office + to verify the individual's authority to sign the agreement.

+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+

STEP

+ 		+

ACTION

+
+

5

+ 		+

The Section 218A specialist forwards the agreement to the delegated official in the + region for signature. To execute the agreement, the delegated official will wet sign + both copies of the agreement.

+
+

6

+ 		+

Once the agreement is executed, the Section 218A specialist will:

+ +
    +
  • +
    +
    •
    +
    +

    Fax a copy of the agreement to the Internal Revenue Service to (844) 201-8377.

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Fax a copy to the Tribal Council, and mails one of the original signed copies to the + Tribe, and

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Update the required agency records and notifies the appropriate personnel.

    +
    +
    +
    • +
+
+

7

+ 		+

The Section 218A specialist checks the agreement to see if the tribe requested retroactive + coverage. If retroactive coverage is requested, the Section 218A specialist will:

+ +

Ask the Tribe to identify the period(s) prior to the effective date of the agreement, + where tribal council members paid FICA taxes and did not request a refund from the + IRS.

+ +

Verify that any individual council member who the tribal council had employed during + the retroactive period made FICA payments during the retroactive period, by obtaining + an Employer Query Report (ERQY) or, if not available, obtain a Detailed Earnings Report + (DEQY).

+ +
    +
  • +
    +
    •
    +
    +

    Request proof of the earnings from the Tribe if the ERQY and DEQY show no covered + earnings or additional information is necessary. Refer to RS 01403.005 for the requirements for evidence of wages.

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Obtain a statement from the tribe stating that they did not request or receive a refund + from the IRS for any portion of the retroactive period.

    +
    +
    +
    • +
+
+

8

+ 		Once the Section 218A specialist determines if the tribal council is entitled to the + requested retroactive coverage, the Section 218A specialist takes the following actions: +
    +
  • +
    +
    •
    +
    +

    Forwards a determination letter to the delegated official in the region for signature + and sends the letter to the Tribe.

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Update the required agency records to document the retroactivity, and inform the appropriate + personnel.

    +
    +
    +
    • +
+
+
+
+
+ +
+
+

E. List of federally recognized tribes with voluntary coverage

+
+
+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+

Name of Tribe

+ 		+

Effective Date of Coverage

+ 		+

Period(s) of Retroactive Coverage (if any)

+
+

Muckleshoot Indian Tribe

+ 		+

November 1, 2018

+ 		​
+

Klamath Tribe

+ 		+

January 1, 2019

+ 		​
+

Confederated Tribes of the Chehalis Reservation

+ 		+

January 1, 2019

+ 		​
+

Tulalip Tribes of Washington

+ 		+

January 1, 2019

+ 		​
+

Mashantucket Pequot Tribal Nation

+ 		+

February 1, 2019

+ 		​
Kootenai Tribe of Idaho +

February 1, 2019

+ 		​
Little Traverse Bay Bands of Odawa Indians, Michigan +

March 1, 2019

+ 		​
Nisqually Tribe +

April 1, 2019

+ 		​
Zuni Tribe +

April 1, 2019

+ 		​
Barona Group of Capitan Grande Band of Missions Indians of the Barona Reservation, + California +

April 7, 2019

+ 		​
Confederated Tribes of the Siletz Indians +

May 1, 2019

+ 		​
+

Coyote Valley Band of Pomo Indians

+ 		+

May 5, 2019

+ 		+

 

+
Alabama-Coushata Tribe of Texas +

June 1, 2019

+ 		​
+

Jackson Rancheria Band of Miwuk Indians

+ 		+

July 1, 2019

+ 		+

 

+
+

North Fork Rancheria of Mono Indians of California

+ 		+

July 1, 2019

+ 		+

 

+
Spokane Tribe of Indians +

July 1, 2019

+ 		​
Squaxin Island Tribe +

August 1, 2019

+ 		​
Yankton Sioux Tribe of South Dakota +

August 2, 2019

+ 		​
Stockbridge-Munsee Community +

October 1, 2019

+ 		​
+

Tolowa Dee-ni' Nation

+ 		+

October 1, 2019

+ 		+

 

+
+

Kickapoo Traditional Tribe of Texas

+ 		+

November 1, 2019

+ 		+

 

+
+

Quinault Indian Nation

+ 		+

November 1, 2019

+ 		+

 

+
+

Mississippi Band of Choctaw Indians

+ 		+

March 4, 2020

+ 		+

 

+
Snoqualmie Indian Tribe +

November 1, 2020

+ 		​
+

Winnebago Tribe of Nebraska

+ 		+

January 1, 2021

+ 		+

 

+
+

Ponca Tribe of Oklahoma

+ 		+

March 1, 2021

+ 		​
+

Quileute Tribe

+ 		+

April 1, 2022

+ 		+

 

+
+

Kenaitze Indian Tribe

+ 		+

April 1, 2022

+ 		+

 

+
+

Tonkawa Tribe of Indians of Oklahoma

+ 		+

June 18, 2022

+ 		+

 

+
+

Osage Nation

+ 		+

November 1, 2022

+ 		+

 

+
+

Mooretown Rancheria

+ 		+

June 1, 2024

+ 		+

 

+
+

Yurok

+ 		+

December 1, 2024

+ 		+

 

+
+

Santa Rosa Indian Community of the Santa Rosa Rancheria, California aka Santa Rosa + Rancheria Tachi Yokut Tribe

+ 		+

July 1, 2025

+ 		+

 

+
+

Enterprise Rancheria of Maidu Indians of California

+ 		+

January 1, 2026

+ 		+

 

+
+

Chickaloon Native Village

+ 		+

September 1, 2026

+ 		+

 

+
+

SAC & FOX Nation Oklahoma

+ 		+

September 1, 2026

+ 		+

 

+
+
+
+
+ +
+
+

F. Coverage rules for members of non-federally recognized tribes

+
+
+

All services performed by employees, including services performed by tribal council + members, of a non-federally recognized tribe are covered employment for Social Security + and Medicare purposes.

+

Tribes that are not federally recognized may apply to the IRS for consideration to + be a tax-exempt organization. If the IRS approves a tribes application for consideration + to be a tax-exempt organization, the service performed by all council members are + covered. The Social Security coverage rules governing services performed for non-profit + organizations beginning January 1, 1984 apply. See RS + 01901.540 for the coverage rules for services performed for nonprofit organizations. Tribal + employees can provide either a copy of their determination letter or IRS Form 990 (Return of + Organization Exempt from Income Tax ) to verify that their tribe is considered an exempt organization..

+
+
+ +
+
+

G. References

+
+
+ +
+
+
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901700
RS 01901.700 - Services Performed by Members of Indian Tribal Councils - 09/08/2026
+Batch run: 09/08/2026
+Rev:09/08/2026
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_02101125.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_02101125.html new file mode 100644 index 00000000..2a10ab82 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_rs_02101125.html @@ -0,0 +1,590 @@ + + +SSA - POMS: RS 02101.125 - Family Employment When Parents Work for their Children - 05/05/2011 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 05/05/2011 - Present + Previous | Next +
+
+
+

TN 9 (05-11)

+

RS 02101.125 Family Employment When Parents Work for their Children +

+ + +
+
+

A. Introduction for family employment when parents work for their children +

+
+
+

From 1940 to 1960, we excluded a parent’s services performed in the employ of his + or her son or daughter (either natural, adopted, or stepchild) from coverage. After + 1960, we cover such services, except for most domestic services (work within the household) + and service not in the course of the employer's trade or business. For further discussion + of the family employment exclusion, including the exception to the domestic service + exclusion in the 1967 amendments relating to domestic service a parent performs under + certain conditions for a son or daughter, see RS 01901.250. For development procedures for these cases, see RS 02101.125D. in this section. +

+

Where the law does not specifically exclude services from coverage, the fact that + the family relationship exists does not preclude a legitimate employment relationship + between parents and their children. However, in these cases, document the file to + show that the parents rendered services in a genuine employment relationship and that + they received wages. +

+

Work conditions and circumstances surrounding arrangements where a parent alleges + rendering services for his son or daughter may sometimes be difficult to develop, + especially when it involves agricultural work and the parties live together on the + farm. In other cases, facts that show the likelihood of a genuine employment relationship + may be a matter of field office (FO) knowledge. For example, the FO may know a father + works in his son’s hardware store because he cashes his paycheck every Friday at the + bank across the street, etc. The development required in a particular case may vary + between the extremes of these examples. +

+

Although benefit applications request that applicants list all employers during the + current year plus the preceding two years, the applications do not specifically ask + whether their children employed applicants. When SSA identifies a family relationship + between an applicant and an employer, e.g., by relating surnames and addresses, through + FO knowledge of the particular parties involved, etc., the development guides outlined + in RS 02101.122B. through RS 02101.122C. in this section apply. In agricultural cases, develop the cases under the procedures + in RS 02101.125B. and RS 02101.125C., both in this section. +

+
+
+ +
+
+

B. Development when valid employment relationship can be readily established +

+
+
+

In cases other than those involving agricultural work, assume the employment relationship + is valid if certain circumstances exist, as illustrated in Example A. If you establish + that the worker is able to perform the services, the pay is reasonable, and the services + are consistent with the nature of the business, you do not need to develop any further. + The absence of any one of these circumstances indicates the need for additional development, + as shown in Example B. When you need to develop the case, describe the family relationship + between the alleged employer and employee on Form SSA-5002 (Report of Contact), or + on the RPOC screen in MCS. +

+

To obtain the necessary information, ask the following questions:

+
    +
  • +
    +
    •
    +
    +

    Is the worker capable (physically and, where appropriate, by education, or experience) + of doing the alleged work? +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What is the worker's average salary? How does this salary compare with the salary + paid to other employees doing similar work for this employer or for other employers + in the area? +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What type of work does the worker do? How many hours per week does the worker perform + these services? +

    + +
    +
    +
    • +
+

EXAMPLE A:

+

Sawyer has been employed as a carpenter all of his adult life. For the past nine years, + he worked part-time for his son, a building contractor. The union sets his pay rate. + His son decides how his dad should do the work as well as the results of the work. + Sawyer’s wages are covered for Social Security. No further development is necessary. +

+

EXAMPLE B:

+

Kate reports that she worked as a bookkeeper in her son's law office for the past + two years. Kate has never worked and has a fourth grade education. Further development + is necessary. Include in the file an assessment showing that evidence of the alleged + employment relationship is credible and valid. +

+
+
+ +
+
+

C. Development to ensure valid employment relationship +

+
+
+

If the worker performed services in the course of a genuine employment relationship, + fully develop if: +

+
    +
  • +
    +
    •
    +
    +

    the answers to the questions in RS 02101.125B. in this section, or some other information casts doubt on the employment credentials, + and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    in all cases, where the worker alleges agricultural work.

    + +
    +
    +
    • +
+

In addition to the items mentioned in RS 02101.125B. in this section, obtain separate statements from the employer and employee as to: +

+
    +
  • +
    +
    •
    +
    +

    What was the specific agreement when the employer and employee entered the arrangement?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Did the alleged employer retain the right of control under this agreement?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Did the employer list the worker as a dependent on the employer's personal income + tax return? +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Did the job exist before the employer hired the worker?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    How long did the son or daughter employ the worker in this work? If only long enough + to obtain insured status, in what prior employment was the worker engaged? This question + elicits information as to the prior means of support. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    If the worker or the employer terminated the relationship, did another worker fill + the job? +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What evidence can be furnished as to actual payment of wages, e.g., cancelled checks, + pay envelopes, etc.? An FO’s statement that the evidence appears authentic is sufficient. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    If the employer claimed the worker's wages as a business deduction, verify from the + employer. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    If the worker reported these wages for income tax purposes, verify from the worker.

    + +
    +
    +
    • +
+

If the parties’ statements are contradictory, or there remains a question of good + faith, obtain statements from two other individuals who have seen the worker at work + or have knowledge of the facts. +

+

Cases developed under RS 02101.125C. in this section may require a written determination, as provided in GN 01010.365, Informal Determinations – Adjudication. +

+
+
+ +
+
+

D. Development when a parent alleges work performing domestic services for their child + after 1967 +

+
+
+

When the worker meets the coverage requirements, establish:

+
    +
  • +
    +
    •
    +
    +

    the age of the son or daughter;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the marital status of the son or daughter;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the physical or mental condition of the son’s or daughter’s spouse or child; and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    whether the worker meets the four-week test, (Did the parent provide care and supervision + of the son or daughter’s child for at least four continuous weeks in the calendar + quarter?) +

    + +
    +
    +
    • +
+

If the worker meets these requirements, develop to the extent necessary to determine + if the worker performed domestic services in a genuine employment relationship. +

+

See Details:

+
    +
  • +
    +
    •
    +
    +

    RS 01901.250C, Family Employment +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    RS 02101.114, How to Develop Domestic Service Employment Relationship Determinations +

    + +
    +
    +
    • +
+
+
+ +
+
+

E. Reference +

+
+
+

IRS Publication 15, Employer’s Tax Guide at http://www.irs.gov/pub/irs-pdf/p15.pdf

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302101125
RS 02101.125 - Family Employment When Parents Work for their Children - 05/05/2011
+Batch run: 02/10/2025
+Rev:05/05/2011
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_sl_30001334.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_sl_30001334.html new file mode 100644 index 00000000..620ee888 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_poms_sl_30001334.html @@ -0,0 +1,549 @@ + + +SSA - POMS: SL 30001.334 - Composition of Divided-Vote Retirement System Coverage Groups (Section 218(d)(6)) - 01/29/2020 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 01/29/2020 - Present + Previous | Next +
+
+
+

TN 8 (01-20)

+

SL 30001.334 Composition of Divided-Vote Retirement System Coverage Groups (Section 218(d)(6)) +

+ + +

Retirement system coverage groups established through a divided-vote process are defined + in Section 218(d)(6), and, therefore, may occasionally be referred to as "(d)(6)" + coverage groups. +

+ +

For coverage purposes, treat a retirement system coverage group established by divided + vote no different than a retirement system coverage group established by majority + vote. The primary difference between the two is the composition of the coverage group, + as described below. +

+ +

A position which is occupied by a member who chooses coverage ceases to be covered + if it becomes occupied by a member of the “No” group. Thus, where a member of the + retirement system in the “No” group transfers to a position formerly occupied by a + member of the “Yes” group, he or she carries his or her “No” vote with him or her. + Similarly, if a member of the “Yes” group transfers to a position formerly occupied + by a member of the “No” group, his or her coverage continues. +

+ +

After the referendum, the retirement system composed of those members who chose coverage + may be included under the Agreement as a retirement system coverage group. Because + the retirement system consists only of those members who chose coverage, it includes: +

+ +
    +
  • +
    +
    •
    +
    +

    All employees who voted for coverage and who are members (actual and after December + 31, 1959, deemed members) on the date of execution of the Modification or the date + designated to control who will be covered retroactively, in accordance with Section + 218(e)(2) of the Social Security Act (Act); +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    All employees who become members of the retirement system in the future, which includes + individuals who were ineligible to become members of the retirement system (see SL 30001.340) but who later acquire membership by a change in the qualifying factors and who have + not already been covered for Social Security; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    All members of the retirement system group who initially declined coverage, who subsequently + join the covered group pursuant to the second chance procedure (see SL 30001.335). +

    + +
    +
    +
    • +
+ +

In order to determine whether services are covered or can be covered, determine what + constitutes the retirement system, whether the positions in question are under that + system, and the status of the individuals in those positions. +

+ +
+
+

A. Ineligibles +

+
+
+

Ineligibles, other than ineligible police officers and firefighters, can be covered + as part of, or as an addition to, the retirement system coverage group if the State + takes appropriate action (see SL 30001.340 for a discussion of ineligibles). +

+
+
+ +
+
+

B. Optionals +

+
+
+

For purposes of coverage under divided-vote procedures, an optional is an individual + who had an option to join the retirement system on August 1, 1956, or if later, the + date he or she first occupied a position under the system. With respect to an interstate + instrumentality, an optional is an individual who had an option to join the retirement + system on August 30, 1957, or if later, the first day he or she occupied a position + under the system. +

+

Federal law deems optionals to be members of the retirement system where coverage + is extended after December 31, 1959. These individuals have the same status for coverage + purposes as actual members, i.e., they get an individual choice for coverage in the + referendum. New optionals are covered as new members. An optional who voted against + coverage will not be automatically covered if he or she later becomes a member of + the retirement system. +

+

Where a retirement system coverage group was covered under an Agreement prior to January + 1, 1960, and did not include optionals, that State could have given them an opportunity + for coverage under the transfer procedures prior to January 1, 1970 (for a short period + prior to January 1, 1960, States had a choice as to whether to treat optionals as + members when extending coverage). +

+
+
+ +
+
+

C. Members who elect coverage +

+
+
+

Members who elect coverage are part of the deemed retirement system composed of positions + of members who voted “yes” for coverage. They remain covered as long as they continue + to be members of the retirement system or as long as they continue to occupy any position + that is part of the retirement system coverage group. They cannot elect individually + to terminate their coverage (see SL 30001.380, Continuation of Coverage Rules). +

+
+

Example: Employees occupying part-time positions were included as part of the retirement system + coverage group. Later, legislation was enacted to remove these positions from the + retirement system. In a divided retirement system, the incumbents under the continuation + of coverage policy would remain under Social Security. However, any new employees + occupying part-time positions would not, because they could not be members of the + retirement system. +

+ +
+
+
+ +
+
+

D. Members who do not elect coverage +

+
+
+

These individuals are members of a separate deemed retirement system which is composed + primarily of the positions of those members who did not elect coverage. They can be + covered if they elect to transfer to the covered group or after a favorable majority + referendum is held among the members of their retirement system. +

+
+
+ +
+
+

E. Members denied a choice +

+
+
+

If, at the time of the division of a retirement system, the State or political subdivision + erroneously denies or fails to give a member an opportunity to vote, the State must + give the employee a subsequent choice. +

+

In addition, if an employee can conclusively establish that erroneous information + furnished by the State influenced his or her election, the employee may request that + the State rescind his or her election and allow him or her to revise his or her choice. +

+
+
+ +
+
+

F. New members +

+
+
+

Generally, an individual who becomes an employee and a member of the retirement system + after coverage is extended to the retirement system coverage group is a "new" member. + A member of the retirement system who leaves his or her employment before the State + extends coverage to the retirement system coverage group is a "new" member on his + or her return to employment. The employee is then compulsorily covered as a part of + the retirement system coverage group. +

+
+
+

1. Break in service of member who did not elect coverage +

+
+
+

The State determines whether a member who has a break in service after coverage was + extended to the retirement system coverage group is considered a new member upon return + to employment. The State’s decision depends upon the provisions of the particular + retirement system involved and on State law. If the State considers an individual + to be a new member of the retirement system upon return to employment, the employee + is compulsorily covered. If the State considers an individual to have retained membership + in the retirement system during a break in service, the employee is not considered + a new member upon return to employment and retains his or her "no" vote—provided the + entire retirement system to which the employee belongs was covered as a single retirement + system coverage group. If the retirement system was divided into deemed systems, an + individual who returns to work for the same deemed system after a break in service + retains his or her "no" vote if the employee is not considered a new member of the + deemed system under State law. This is a change of position effective July 15, 1976. + However, an individual who returns to work for a different deemed system is covered + compulsorily as a new member even though the employee previously voted against coverage. +

+

The State's decision on whether an individual is considered a new member under State + law must be applied consistently to all similarly situated individuals. +

+

Example 1: A referendum was held among all the eligible members of the Municipal Employees + Retirement System (MERS), a statewide system covering all municipal employees. A was + an employee of City X and voted against Social Security coverage. After the coverage + was extended to the retirement system coverage group, A terminated his employment + with City X and entered private employment. Under the rules of MERS, A retained his + membership in MERS. Two years later, City X reemployed A. The State holds that he + is not a new member of MERS. A is not a new member for purposes of coverage. He retains + his initial choice of "No" coverage. +

+

Example 2: A referendum was held among all the eligible members of MERS, a statewide system + covering all municipal employees. A was an employee of City X and voted against coverage. + After coverage was extended to the retirement system coverage group, A terminated + his employment with City X and entered private employment. A withdrew his contributions + from the retirement system. Two years later, City X reemployed A. The State holds + that he is a new member of MERS. A is a new member for purposes of coverage and is + covered compulsorily. +

+

Example 3: MERS is a statewide system that covers all municipal employees. For coverage purposes, + the State deemed a separate retirement system to exist with respect to each political + subdivision participating in the retirement system. Cities X, Y, and Z held referendums + and coverage was provided for the retirement system coverage groups. A was an employee + of City X and voted against coverage. After coverage was extended, he terminated his + employment with City X and entered private employment. He retained his membership + in MERS. Two years later, City X reemployed A. The State holds that he is not a new + member of the deemed retirement system. A is not a new member for purposes of coverage + and retains his "no" vote. If, however, he was a new member of the deemed system, + he would have been covered compulsorily even though he had previously voted against + coverage. +

+

Example 4: MERS is a statewide system that covers all municipal employees. For coverage purposes, + the State deemed a separate retirement system to exist with respect to each political + subdivision participating in the retirement system. Cities X, Y, and Z held referendums + and coverage was provided for the retirement system coverage groups. A was an employee + of City X and voted against coverage. After coverage was extended, he terminated his + employment with City X and entered private employment. He retained his membership + in MERS. Two years later, City Y hired A. He is covered compulsorily as a new member, + since he did not return to work as a member of the same deemed retirement system in + which he had voted against coverage. +

+
+
+
+
+

2. Change in employment +

+
+
+

If the retirement system for purposes of the divided-vote referendum was not the entire + system, a member of a deemed retirement system who transfers to another deemed system + is a "new" member and is compulsorily covered. However, if the transfer resulted from + action taken by the political subdivision on or after September 13, 1960, and the + two deemed systems are part of the same basic system, the member is not considered + a new member and may carry his or her "no" vote with him or her (this provision applies + also in California to transfers prior to September 13, 1960). If the transfer was + to a newly created political subdivision (e.g., two school districts consolidated + to form a new district) which is not automatically covered as part of a deemed retirement + system, a referendum must be held to obtain coverage. +

+

If a member of a deemed retirement system transfers to a position under a retirement + system that has not been covered, a referendum must be held before he or she can be + covered. +

+
+
+
+
+ +
+
+

G. Employees hired after a retirement system divided but before the Modification is executed +

+
+
+

The State may give an employee the opportunity to choose coverage if the employee + became a member of the retirement system after the divided-vote referendum and before + the State and the Social Security Administration executed the corresponding Modification. + Federal law neither precludes the State from offering these employees a choice up + to the date the Modification is executed nor requires the State to provide these employees + a choice. If the State does not provide a choice to them, the Modification will cover + these employees. The State is, however, required to give the same opportunity to all + similarly situated employees. For purposes of the Modification, the State may not + offer a choice to some employees and deny other employees the same choice. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1930001334
SL 30001.334 - Composition of Divided-Vote Retirement System Coverage Groups (Section 218(d)(6)) - 01/29/2020
+Batch run: 02/04/2020
+Rev:01/29/2020
+
+ + +
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+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2023_42_410.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2023_42_410.html new file mode 100644 index 00000000..ad404f63 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2023_42_410.html @@ -0,0 +1,603 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2023 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term "employment" means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term "employment" for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 5323(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees' Retirement System Open Enrollment Act of 1997 1 to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k), constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term "retirement system" has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes "employment" under subsection (r);

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052.

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

+

(i) which does not exceed $100 per trip;

+

(ii) which is contingent on a minimum catch; and

+

(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

+
+

(B) such individual receives a share of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee; or

+
+

(22) Service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 418a of this title.

+
+

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term "pay period" means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a).

+

(c) American vessel

+

The term "American vessel" means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term "American aircraft" means an aircraft registered under the laws of the United States.

+

(e) American employer

+

(1) The term "American employer" means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.

+

(2)(A) If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.

+

(B) For purposes of this paragraph—

+

(i) The term "domestically controlled group of entities" means a controlled group of entities the common parent of which is a domestic corporation.

+

(ii) The term "controlled group of entities" means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—

+

(I) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein, and

+

(II) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.

+
+

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).

+
+

(C) Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.

+

(f) Agricultural labor

+

The term "agricultural labor" includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) 2 of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term "United States" when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term "employee" means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee" under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term "general retirement system" means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term "political subdivision" includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term "employment" shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term "active duty" means "active duty" as described in paragraph (21) of section 101 of title 38, except that it shall also include "active duty for training" as described in paragraph (22) of such section.

+

(3) The term "inactive duty training" means "inactive duty training" as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,3 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term "member of a uniformed service" means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps 4 of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers' Training Corps, the Naval Reserve Officers' Training Corps, or the Air Force Reserve Officers' Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 U.S.C. 3801 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term "crew leader" means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term "employment" shall, notwithstanding the provisions of subsection (a), include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term "medicare qualified government employment" means any service which would constitute "employment" as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5), or

+

(B) subsection (a)(7), except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms "State" and "political subdivision" have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term "employment" for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute "employment" if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted "employment" as defined in subsection (a), and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term "Federal agency" means an agency, as defined in section 3581(1) of title 5.

+

(B) The term "international organization" has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Pub. L. 87–345, §3, Oct. 3, 1961, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Pub. L. 85–840, title III, §311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; Pub. L. 86–70, §32(c)(2), June 25, 1959, 73 Stat. 149; Pub. L. 86–168, title I, §104(h), title II, §202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, §30(c)(2), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87–256, §110(e)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87–293, title II, §202(b)(1), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90–248, title I, §123(a), title IV, §403(a), Jan. 2, 1968, 81 Stat. 844, 931; Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), Oct. 30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93–445, title III, §311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–455, title XII, §1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94–563, §1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–600, title VII, §703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97–248, title II, §§269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 560; Pub. L. 97–448, title III, §309(b)(23), Jan. 12, 1983, 96 Stat. 2410; Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 120, 121; Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 1157, 1162, 1170; Pub. L. 99–221, §3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 316, 327; Pub. L. 99–335, title III, §304(a), June 6, 1986, 100 Stat. 606; Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 2935; Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–288, 1330–295; Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791–3793; Pub. L. 101–239, title X, §10201(b)(1), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §11332(a), Nov. 5, 1990, 104 Stat. 1388–469; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–572, title IX, §902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–178, title II, §204(d), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Pub. L. 103–387, §2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, §1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–33, title XI, §11246(b)(2)(B), as added Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 108–203, title IV, §423(c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 109–280, title VIII, §854(c)(9), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 110–245, title III, §302(b), June 17, 2008, 122 Stat. 1648; Pub. L. 110–458, title I, §108(k)(2), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–243, §2(b)(1), Sept. 20, 2018, 132 Stat. 2895; Pub. L. 117–328, div. T, title VII, §702(b)(3), Dec. 29, 2022, 136 Stat. 5404.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees' Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees' Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

Section 1141j(g) of title 12, referred to in subsec. (f)(3), was redesignated section 1141j(f) by Pub. L. 110–246, title I, §1610, June 18, 2008, 122 Stat. 1746.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Constitutionality

+

For information regarding the constitutionality of certain provisions of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.

+ + +

Amendments

+

2022—Subsec. (a)(5)(E). Pub. L. 117–328 inserted "or special trial judge" before "of the United States Tax Court".

+

2018—Subsec. (a)(22). Pub. L. 115–243 added par. (22).

+

2014—Subsec. (a)(17). Pub. L. 113–295 struck out par. (17) which read as follows: "Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;".

+

2008—Subsec. (a)(5)(E). Pub. L. 110–458 struck out "or special trial judge" before "of the United States Tax Court".

+

Subsec. (e). Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

+

2006—Subsec. (a)(5)(E). Pub. L. 109–280 inserted "or special trial judge" before "of the United States Tax Court".

+

2004—Subsec. (f)(5). Pub. L. 108–203 struck out "or is domestic service in a private home of the employer" before period at end.

+

1998—Subsec. (a)(7)(D). Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(B). See 1997 Amendment note below.

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted "1986," for "1986 or" and inserted "or the Federal Employees' Retirement System Open Enrollment Act of 1997" after "section 2157 of title 50,".

+

Subsec. (a)(7)(D). Pub. L. 105–33, §11246(b)(2)(B), as added by Pub. L. 105–277, inserted "(other than the Federal Employees Retirement System provided in chapter 84 of title 5)" after "United States" in introductory provisions.

+

1996—Subsec. (a). Pub. L. 104–188, §1116(a)(2)(A), inserted at end "For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals."

+

Subsec. (a)(20)(A). Pub. L. 104–188, §1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),".

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of" in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 5323(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end ", except service which constitutes 'employment' under subsection (r)".

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" wherever appearing and "the Commissioner receives" for "he receives" in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted "1986" for "1954" after "Code of".

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted "section 2157 of title 50" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees".

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court".

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted "3121(l)(6)" for "3121(l)(8)" in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted "any such service performed on or after any date on which such individual performs" after "with respect to".

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: "service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;".

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted "(F), (J), or (M)" for "(F) or (J)" in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted "18" for "twenty-one".

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: "Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—".

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "Except as provided in paragraph (4) of this subsection, the term 'employment' shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay."

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted "any other service" for "Any other service".

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted "Service (other than service described in paragraph (3)(A)) performed" for "Service performed" in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: "For purposes of sections 426 and 426–1 of this title, the term 'medicare qualified Federal employment' means any service which would constitute 'employment' as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section."

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before "(A)".

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after "such affiliate".

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)".

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted "(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous," for "(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),", added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following "except that this paragraph shall not apply with respect to—" redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following "except that this paragraph shall not apply with respect to—" redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following "chapter 38 of title 5", cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after "; or".

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted "paragraph (21) of section 101 of title 38" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section".

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted "paragraph (23) of such section 101" for "such section 102".

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted "a reserve component as defined in section 101(27) of title 38" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act" and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted "military, naval, or air" for "military or naval" wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted "Military Selective Service Act" for "Universal Military Training and Service Act".

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out "either" before "A" in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code "an American employer" for "a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)", and "affiliate" for "subsidiary" after "with respect to such".

+

Pub. L. 98–21, §323(a)(2), substituted "a citizen or resident of the United States" for "a citizen of the United States" in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;".

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

"(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

"(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

"(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

"(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

"(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

"(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

"(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

"(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

"(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

"(ii) in the legislative branch;

+

"(iii) in a penal institution of the United States by an inmate thereof;

+

"(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

"(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

"(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);".

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted "this paragraph" for "this subparagraph".

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted "Secretary of Transportation" for "Secretary of the Treasury".

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted "year" for "quarter".

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted "(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))" after "section 3121(k) of the Internal Revenue Code of 1954" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after "filed" in cls. (i), (ii), and (iii), and substituted "is (or is deemed to be) in effect" for "is in effect" in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted "section 231b(i) of title 45" for "section 228c–1 of title 45" and struck out ", as provided in section 228c–1(p)(2) of title 45" after "notify the Secretary of Health, Education, and Welfare".

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted "subchapter III of chapter 83 of title 5" for "the Civil Service Retirement Act".

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted ", other than as a medical or dental intern or a medical or dental resident in training".

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted "includes the District of Columbia and" for "includes Hawaii, the District of Columbia, and".

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia."

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (k) to (o) as (j) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted "Federal land bank association" for "national farm loan association", and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out "Alaska," before "Hawaii".

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted "Civil Service Retirement Act" for "Civil Service Retirement Act of 1930", and inserted "(other than the retirement system of the Tennessee Valley Authority)" after "retirement system".

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of "employment" service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted "by an individual" after "Service performed" and "and if such service is covered by a retirement system established by such instrumentality;" after "December 31, 1950."

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Change of Name

+

"United States magistrate judge" substituted for "United States magistrate" in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of this title.

+ + +

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Effective Date of 2008 Amendment

+

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 110–245 applicable to services performed in calendar months beginning more than 30 days after June 17, 2008, see section 302(c) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1998 Amendment

+

Amendment by Pub. L. 105–277 effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, Pub. L. 105–33, see section 101(h) [title VIII, §805] of Pub. L. 105–277, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–33 applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see section 11246(b)(4) of Pub. L. 105–33, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1996 Amendment

+

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+

Effective Date of 1994 Amendment

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, §303(e), Aug. 15, 1994, 108 Stat. 1520, provided that: "The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995."

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees' Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendment

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Pub. L. 99–272, title XIII, §13205(d)(2), Apr. 7, 1986, 100 Stat. 318, provided that:

+

"(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

"(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [42 U.S.C. 1395c et seq.] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986."

+

Effective Date of 1985 Amendment

+

Pub. L. 99–221, §3(c), Dec. 26, 1985, 99 Stat. 1736, provided that: "The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983."

+

Effective Date of 1984 Amendment

+

Pub. L. 98–369, div. B, title VI, §2601(f), July 18, 1984, 98 Stat. 1127, provided that: "Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983."

+

Pub. L. 98–369, div. B, title VI, §2603(e), July 18, 1984, 98 Stat. 1130, provided that: "The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983."

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §128(c), Oct. 30, 1972, 86 Stat. 1358, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]."

+

Pub. L. 92–603, title I, §129(b), Oct. 30, 1972, 86 Stat. 1359, provided that: "The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972."

+

Effective Date of 1968 Amendment

+

Pub. L. 90–248, title I, §123(c), Jan. 2, 1968, 81 Stat. 845, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967."

+

Effective Date of 1965 Amendment

+

Pub. L. 89–97, title III, §311(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965."

+

Pub. L. 89–97, title III, §317(g), July 30, 1965, 79 Stat. 390, provided that: "The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [42 U.S.C. 401 et seq., 1395c et seq.] extended to the officers and employees coming under the provisions of such amendments."

+

Effective Date of 1961 Amendment

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §104(c), Sept. 13, 1960, 74 Stat. 942, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960."

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendment

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, §203(c), Aug. 18, 1959, 73 Stat. 390.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, §47(d), June 25, 1959, 73 Stat. 153.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §311(b), Aug. 28, 1958, 72 Stat. 1035, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958."

+

Pub. L. 85–840, title III, §312(b), Aug. 28, 1958, 72 Stat. 1035, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(k)(1)] after the date of enactment of this Act [Aug. 28, 1958]."

+

Effective Date of 1956 Amendment

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see Act Aug. 1, 1956, ch. 837, title VI, §603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, §104(i), 70 Stat. 826, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

"(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

"(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

"(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

"(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

"(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare [now Health and Human Services], and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [42 U.S.C. 401 et seq.]; and

+

"(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

"(D) The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C)."

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Line Item Veto

+

Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Construction of 2018 Amendment

+

Nothing in amendment by Pub. L. 115–243 to be construed to affect application of any Federal income tax withholding requirements under Title 26, Internal Revenue Code, see section 2(c) of Pub. L. 115–243, set out as a note under section 3121 of Title 26.

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title 6.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983

+

Pub. L. 98–369, div. B, title VI, §2601(c), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees]."

+

Qualification and Requalification of Federal Employees for Benefits

+

Pub. L. 98–369, div. B, title VI, §2601(d), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

"(1) Any individual who—

+

"(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)]), and

+

"(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

"(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

"(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

"(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

"(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code."

+

[Pub. L. 99–514, title XVIII, §1883(a)(5), Oct. 22, 1986, 100 Stat. 2916, provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Pub. L. 98–369, div. B, title VI, §2601(e), July 18, 1984, 98 Stat. 1127, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) For purposes of section 210(a)(5) of the Social Security Act [42 U.S.C. 410(a)(5)] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

"(2) For purposes of section 203 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also 'employment' for purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.], shall be considered to be 'covered service'."

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Pub. L. 98–21, title I, §101(e), Apr. 20, 1983, 97 Stat. 70, provided that: "Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families."

+

Coverage of Federal Home Loan Bank Employees

+

Pub. L. 92–603, title I, §125(a), Oct. 30, 1972, 86 Stat. 1357, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(6)(B)(ii)], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

"(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

"(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [26 U.S.C. 3101, 3111] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [26 U.S.C. 3122] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph."

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Act Sept. 1, 1954, ch. 1206, title I, §115, 68 Stat. 1087, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Pub. L. 91–630, §2, Dec. 31, 1970, 84 Stat. 1875, provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on Jan. 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+
+ + +

Executive Documents

+ + +

Change of Name

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + + +

1 So in original. Probably should be followed by a comma.

+ + +

2 See References in Text note below.

+ + +

3 So in original. The comma probably should not appear.

+ + +

4 See Change of Name note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2023_42_411.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2023_42_411.html new file mode 100644 index 00000000..80d03ce2 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2023_42_411.html @@ -0,0 +1,361 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2023 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term "net earnings from self-employment" means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 3833(2) of title 16 1 to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest benefits 2 or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

+

(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and

+

(16) Notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g), or by a partnership of which an individual is a member on a regular basis as defined in subsection (g), but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term "self-employment income" means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term "trade or business", when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes "employment" under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term "partnership" and the term "partner" shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term "taxable year" shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term "deceased partner's distributive share" includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term "options dealer" has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term "commodities dealer" means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term "section 1256 contracts" has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a)—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) to church employee income, "$100" shall be substituted for "$400".

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11), and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term "church employee income" means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(k) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) The lower limit for any taxable year is the sum of the amounts required under section 413(d) of this title for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, §8215(b)(2), May 25, 2007, 121 Stat. 194; Pub. L. 110–234, title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), May 22, 2008, 122 Stat. 1109, 1501, 1526; Pub. L. 110–246, §4(a), title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), June 18, 2008, 122 Stat. 1664, 1870, 2263, 2288.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

Section 3833(2) of title 16, referred to in subsec. (a)(1), was in the original a reference to "section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2))", which is section 1233(2) of Pub. L. 99–198, and which was classified to section 3833(2) of Title 16, Conservation, prior to the general amendment of section 1233 by Pub. L. 113–79, title II, §2004, Feb. 7, 2014, 128 Stat. 715. As so amended, the substance of former section 1233(2) now appears in section 1233(a)(2), which is classified to section 3833(a)(2) of Title 16.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2008—Subsec. (a). Pub. L. 110–246, §15352(b)(1), in concluding provisions, substituted "the upper limit" for "$2,400" wherever appearing and "the lower limit" for "$1,600" wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(b), inserted ", and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title" after "crop shares".

+

Subsec. (a)(2). Pub. L. 110–246, §4115(c)(1)(A)(i), (B)(iii), substituted "benefits" for "coupons".

+

Subsec. (k). Pub. L. 110–246, §15352(b)(2), added subsec. (k).

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted "the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;" for "all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;".

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted ", but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires" before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted "section 162(l)" for "section 162(m)".

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted "1986" for "1954" after "Code of" wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out "and" at end of par. (13), substituted "; and" for period at end of par. (14), and inserted "of the Internal Revenue Code of 1986" after "section 162(m)" in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of" in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting ", except service which constitutes 'employment' under section 410(r) of this title" before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of".

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted "1986" for "1954" after "Code of".

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted "of the Internal Revenue Code of 1986" before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: "The term 'possession of the United States' as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;".

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: "With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

"(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

"(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

"(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income."

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end "In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2)."

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939", "such subtitle" for "such chapter", and "section 702(a)(8) of the Internal Revenue Code of 1954" for "section 183 of the Internal Revenue Code of 1939".

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted "702(a)(8)" for "702(a)(9)" in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" and inserted "or" before "(C)".

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted "section 172 of the Internal Revenue Code of 1954" for "section 23(s) of the Internal Revenue Code of 1939".

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted "section 162 of the Internal Revenue Code of 1954" for "section 23 of the Internal Revenue Code of 1939" in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted "subchapter K of chapter 1 of the Internal Revenue Code of 1954" for "supplement F of chapter 1 of the Internal Revenue Code of 1939".

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted "The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply" for "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply".

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply" for "In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply". See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted ", except as provided by an agreement under section 433 of this title" after "non-resident alien individual" in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that "(other than interest described in section 35 of the Internal Revenue Code of 1954)" be struck out from subsec. (a)(2) of this section, was executed by striking out "(other than interest described in section 25(a) of the Internal Revenue Code of 1939)" as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted "section 1402(g)" for "section 1402(h)".

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted "(as determined without regard to any activities of an agent of such owner or tenant)" after "material participation by the owner or tenant" wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted "$13,200" for "$12,600".

+

Pub. L. 93–66 substituted "$12,600" for "$12,000".

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted "and prior to 1973" after "1971".

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted "and beginning prior to 1972" after "1967".

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted "and prior to 1968" after "1965" and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence "unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him" for "during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect".

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term "trade or business" functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted "$2,400" for "$1,800" in cls. (i) to (iv) and "$1,600" for "$1,200" in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted "and prior to 1966" after "1958" and substituted "and" for "or" after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) "doctor of medicine or" before, and "; or the performance of such service by a partnership" after "Christian Science practitioner" and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting ", coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies" for "or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable".

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted "section 933 of the Internal Revenue Code of 1954" for "section 116(1) of the Internal Revenue Code of 1954", and struck out provisions which defined "possession of the United States" in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted "and prior to 1959" after "year ending after 1954" in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term "trade or business" service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from "net earnings from self-employment" the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted "and other than service described in paragraph (4) of this subsection" after "eighteen".

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Amendment by section 4115(c)(1)(A)(i), (B)(iii) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

+

Amendment by section 15301(b) of Pub. L. 110–246 applicable to payments made after Dec. 31, 2007, see section 15301(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 15352(b)(1), (2) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: "The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994."

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Pub. L. 98–21, title III, §323(b)(2)(B), Apr. 20, 1983, 97 Stat. 121, provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Pub. L. 95–216, title III, §313(c), Dec. 20, 1977, 91 Stat. 1536, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977."

+

Effective Date of 1974 Amendment

+

Pub. L. 93–368, §10(c), Aug. 7, 1974, 88 Stat. 422, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973."

+

Effective Date of 1973 Amendment

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §121(c), Oct. 30, 1972, 86 Stat. 1354, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972."

+

Pub. L. 92–603, title I, §124(c), Oct. 30, 1972, 86 Stat. 1357, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972."

+

Pub. L. 92–603, title I, §140(c), Oct. 30, 1972, 86 Stat. 1366, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972."

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Pub. L. 89–97, title III, §312(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965."

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §106(c), Sept. 13, 1960, 74 Stat. 946, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [42 U.S.C. 403], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960]."

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §313(b), Aug. 28, 1958, 72 Stat. 1036, provided that: "The amendment made by subsection (a) [amending this section] shall apply—

+

"(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

"(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [26 U.S.C. 1402 note] are met."

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Act Aug. 1, 1956, ch. 836, title I, §106(b), 70 Stat. 829, provided that: "The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956."

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see act Sept. 23, 1950, ch. 994, title II, §221(k), 64 Stat. 947.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Act Sept. 23, 1950, ch. 994, title II, §214, 64 Stat. 937, provided that: "No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States."

+ + + +

1 See References in Text note below.

+ + +

2 So in original. Probably should be "coupons". See 2008 Amendment note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_1.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_1.html new file mode 100644 index 00000000..c9239075 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_1.html @@ -0,0 +1,1538 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2024 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle A - Income Taxes
+CHAPTER 1 - NORMAL TAXES AND SURTAXES
+Subchapter A - Determination of Tax Liability
+PART I - TAX ON INDIVIDUALS
+Sec. 1 - Tax imposed
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§1. Tax imposed

+ + +

(a) Married individuals filing joint returns and surviving spouses

+

There is hereby imposed on the taxable income of—

+

(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and

+

(2) every surviving spouse (as defined in section 2(a)),

+
+

a tax determined in accordance with the following table:

+ + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is: The tax is:
Not over $36,900 15% of taxable income.
Over $36,900 but not over $89,150 $5,535, plus 28% of the excess over $36,900.
Over $89,150 but not over $140,000 $20,165, plus 31% of the excess over $89,150.
Over $140,000 but not over $250,000 $35,928.50, plus 36% of the excess over $140,000.
Over $250,000 $75,528.50, plus 39.6% of the excess over $250,000.
+ +

(b) Heads of households

+

There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:

+ + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is: The tax is:
Not over $29,600 15% of taxable income.
Over $29,600 but not over $76,400 $4,440, plus 28% of the excess over $29,600.
Over $76,400 but not over $127,500 $17,544, plus 31% of the excess over $76,400.
Over $127,500 but not over $250,000 $33,385, plus 36% of the excess over $127,500.
Over $250,000 $77,485, plus 39.6% of the excess over $250,000.
+ +

(c) Unmarried individuals (other than surviving spouses and heads of households)

+

There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:

+ + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is: The tax is:
Not over $22,100 15% of taxable income.
Over $22,100 but not over $53,500 $3,315, plus 28% of the excess over $22,100.
Over $53,500 but not over $115,000 $12,107, plus 31% of the excess over $53,500.
Over $115,000 but not over $250,000 $31,172, plus 36% of the excess over $115,000.
Over $250,000 $79,772, plus 39.6% of the excess over $250,000.
+ +

(d) Married individuals filing separate returns

+

There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:

+ + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is: The tax is:
Not over $18,450 15% of taxable income.
Over $18,450 but not over $44,575 $2,767.50, plus 28% of the excess over $18,450.
Over $44,575 but not over $70,000 $10,082.50, plus 31% of the excess over $44,575.
Over $70,000 but not over $125,000 $17,964.25, plus 36% of the excess over $70,000.
Over $125,000 $37,764.25, plus 39.6% of the excess over $125,000.
+ +

(e) Estates and trusts

+

There is hereby imposed on the taxable income of—

+

(1) every estate, and

+

(2) every trust,

+
+

taxable under this subsection a tax determined in accordance with the following table:

+ + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is: The tax is:
Not over $1,500 15% of taxable income.
Over $1,500 but not over $3,500 $225, plus 28% of the excess over $1,500.
Over $3,500 but not over $5,500 $785, plus 31% of the excess over $3,500.
Over $5,500 but not over $7,500 $1,405, plus 36% of the excess over $5,500.
Over $7,500 $2,125, plus 39.6% of the excess over $7,500.
+ +

(f) Phaseout of marriage penalty in 15-percent bracket; adjustments in tax tables so that inflation will not result in tax increases

+

(1) In general

+

Not later than December 15 of 1993, and each subsequent calendar year, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in subsections (a), (b), (c), (d), and (e) with respect to taxable years beginning in the succeeding calendar year.

+

(2) Method of prescribing tables

+

The table which under paragraph (1) is to apply in lieu of the table contained in subsection (a), (b), (c), (d), or (e), as the case may be, with respect to taxable years beginning in any calendar year shall be prescribed—

+

(A) except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year, determined—

+

(i) except as provided in clause (ii), by substituting "1992" for "2016" in paragraph (3)(A)(ii), and

+

(ii) in the case of adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins, by substituting "1993" for "2016" in paragraph (3)(A)(ii),

+
+

(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A), and

+

(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.

+

(3) Cost-of-living adjustment

+

For purposes of this subsection—

+

(A) In general

+

The cost-of-living adjustment for any calendar year is the percentage (if any) by which—

+

(i) the C-CPI-U for the preceding calendar year, exceeds

+

(ii) the CPI for calendar year 2016, multiplied by the amount determined under subparagraph (B).

+

(B) Amount determined

+

The amount determined under this clause is the amount obtained by dividing—

+

(i) the C-CPI-U for calendar year 2016, by

+

(ii) the CPI for calendar year 2016.

+

(C) Special rule for adjustments with a base year after 2016

+

For purposes of any provision of this title which provides for the substitution of a year after 2016 for "2016" in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting "the C-CPI-U for calendar year 2016" for "the CPI for calendar year 2016" and all that follows in clause (ii) thereof.

+

(4) CPI for any calendar year

+

For purposes of paragraph (3), the CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12-month period ending on August 31 of such calendar year.

+

(5) Consumer Price Index

+

For purposes of paragraph (4), the term "Consumer Price Index" means the last Consumer Price Index for all-urban consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used.

+

(6) C-CPI-U

+

For purposes of this subsection—

+

(A) In general

+

The term "C-CPI-U" means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year.

+

(B) Determination for calendar year

+

The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year.

+

(7) Rounding

+

(A) In general

+

If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

+

(B) Table for married individuals filing separately

+

In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting "$25" for "$50" each place it appears.

+

(8) Elimination of marriage penalty in 15-percent bracket

+

With respect to taxable years beginning after December 31, 2003, in prescribing the tables under paragraph (1)—

+

(A) the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (a) (and the minimum taxable income in the next higher taxable income bracket in such table) shall be 200 percent of the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (c) (after any other adjustment under this subsection), and

+

(B) the comparable taxable income amounts in the table contained in subsection (d) shall be ½ of the amounts determined under subparagraph (A).

+

(g) Certain unearned income of children taxed as if parent's income

+

(1) In general

+

In the case of any child to whom this subsection applies, the tax imposed by this section shall be equal to the greater of—

+

(A) the tax imposed by this section without regard to this subsection, or

+

(B) the sum of—

+

(i) the tax which would be imposed by this section if the taxable income of such child for the taxable year were reduced by the net unearned income of such child, plus

+

(ii) such child's share of the allocable parental tax.

+

(2) Child to whom subsection applies

+

This subsection shall apply to any child for any taxable year if—

+

(A) such child—

+

(i) has not attained age 18 before the close of the taxable year, or

+

(ii)(I) has attained age 18 before the close of the taxable year and meets the age requirements of section 152(c)(3) (determined without regard to subparagraph (B) thereof), and

+

(II) whose earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual's support (within the meaning of section 152(c)(1)(D) after the application of section 152(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year,

+
+

(B) either parent of such child is alive at the close of the taxable year, and

+

(C) such child does not file a joint return for the taxable year.

+

(3) Allocable parental tax

+

For purposes of this subsection—

+

(A) In general

+

The term "allocable parental tax" means the excess of—

+

(i) the tax which would be imposed by this section on the parent's taxable income if such income included the net unearned income of all children of the parent to whom this subsection applies, over

+

(ii) the tax imposed by this section on the parent without regard to this subsection.

+
+

For purposes of clause (i), net unearned income of all children of the parent shall not be taken into account in computing any exclusion, deduction, or credit of the parent.

+

(B) Child's share

+

A child's share of any allocable parental tax of a parent shall be equal to an amount which bears the same ratio to the total allocable parental tax as the child's net unearned income bears to the aggregate net unearned income of all children of such parent to whom this subsection applies.

+

(C) Special rule where parent has different taxable year

+

Except as provided in regulations, if the parent does not have the same taxable year as the child, the allocable parental tax shall be determined on the basis of the taxable year of the parent ending in the child's taxable year.

+

(4) Net unearned income

+

For purposes of this subsection—

+

(A) In general

+

The term "net unearned income" means the excess of—

+

(i) the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in section 911(d)(2)), over

+

(ii) the sum of—

+

(I) the amount in effect for the taxable year under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents), plus

+

(II) the greater of the amount described in subclause (I) or, if the child itemizes his deductions for the taxable year, the amount of the itemized deductions allowed by this chapter for the taxable year which are directly connected with the production of the portion of adjusted gross income referred to in clause (i).

+

(B) Limitation based on taxable income

+

The amount of the net unearned income for any taxable year shall not exceed the individual's taxable income for such taxable year.

+

(C) Treatment of distributions from qualified disability trusts

+

For purposes of this subsection, in the case of any child who is a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)), any amount included in the income of such child under sections 652 and 662 during a taxable year shall be considered earned income of such child for such taxable year.

+

(5) Special rules for determining parent to whom subsection applies

+

For purposes of this subsection, the parent whose taxable income shall be taken into account shall be—

+

(A) in the case of parents who are not married (within the meaning of section 7703), the custodial parent (within the meaning of section 152(e)) of the child, and

+

(B) in the case of married individuals filing separately, the individual with the greater taxable income.

+

(6) Providing of parent's TIN

+

The parent of any child to whom this subsection applies for any taxable year shall provide the TIN of such parent to such child and such child shall include such TIN on the child's return of tax imposed by this section for such taxable year.

+

(7) Election to claim certain unearned income of child on parent's return

+

(A) In general

+

If—

+

(i) any child to whom this subsection applies has gross income for the taxable year only from interest and dividends (including Alaska Permanent Fund dividends),

+

(ii) such gross income is more than the amount described in paragraph (4)(A)(ii)(I) and less than 10 times the amount so described,

+

(iii) no estimated tax payments for such year are made in the name and TIN of such child, and no amount has been deducted and withheld under section 3406, and

+

(iv) the parent of such child (as determined under paragraph (5)) elects the application of subparagraph (B),

+
+

such child shall be treated (other than for purposes of this paragraph) as having no gross income for such year and shall not be required to file a return under section 6012.

+

(B) Income included on parent's return

+

In the case of a parent making the election under this paragraph—

+

(i) the gross income of each child to whom such election applies (to the extent the gross income of such child exceeds twice the amount described in paragraph (4)(A)(ii)(I)) shall be included in such parent's gross income for the taxable year,

+

(ii) the tax imposed by this section for such year with respect to such parent shall be the amount equal to the sum of—

+

(I) the amount determined under this section after the application of clause (i), plus

+

(II) for each such child, 10 percent of the lesser of the amount described in paragraph (4)(A)(ii)(I) or the excess of the gross income of such child over the amount so described, and

+
+

(iii) any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child).

+

(C) Regulations

+

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph.

+

(h) Maximum capital gains rate

+

(1) In general

+

If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum of—

+

(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—

+

(i) taxable income reduced by the net capital gain; or

+

(ii) the lesser of—

+

(I) the amount of taxable income taxed at a rate below 25 percent; or

+

(II) taxable income reduced by the adjusted net capital gain;

+
+

(B) 0 percent of so much of the adjusted net capital gain (or, if less, taxable income) as does not exceed the excess (if any) of—

+

(i) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 25 percent, over

+

(ii) the taxable income reduced by the adjusted net capital gain;

+
+

(C) 15 percent of the lesser of—

+

(i) so much of the adjusted net capital gain (or, if less, taxable income) as exceeds the amount on which a tax is determined under subparagraph (B), or

+

(ii) the excess of—

+

(I) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 39.6 percent, over

+

(II) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B),

+
+

(D) 20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),

+

(E) 25 percent of the excess (if any) of—

+

(i) the unrecaptured section 1250 gain (or, if less, the net capital gain (determined without regard to paragraph (11))), over

+

(ii) the excess (if any) of—

+

(I) the sum of the amount on which tax is determined under subparagraph (A) plus the net capital gain, over

+

(II) taxable income; and

+
+

(F) 28 percent of the amount of taxable income in excess of the sum of the amounts on which tax is determined under the preceding subparagraphs of this paragraph.

+

(2) Net capital gain taken into account as investment income

+

For purposes of this subsection, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer takes into account as investment income under section 163(d)(4)(B)(iii).

+

(3) Adjusted net capital gain

+

For purposes of this subsection, the term "adjusted net capital gain" means the sum of—

+

(A) net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of—

+

(i) unrecaptured section 1250 gain, and

+

(ii) 28-percent rate gain, plus

+
+

(B) qualified dividend income (as defined in paragraph (11)).

+

(4) 28-percent rate gain

+

For purposes of this subsection, the term "28-percent rate gain" means the excess (if any) of—

+

(A) the sum of—

+

(i) collectibles gain; and

+

(ii) section 1202 gain, over

+
+

(B) the sum of—

+

(i) collectibles loss;

+

(ii) the net short-term capital loss; and

+

(iii) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.

+

(5) Collectibles gain and loss

+

For purposes of this subsection—

+

(A) In general

+

The terms "collectibles gain" and "collectibles loss" mean gain or loss (respectively) from the sale or exchange of a collectible (as defined in section 408(m) without regard to paragraph (3) thereof) which is a capital asset held for more than 1 year but only to the extent such gain is taken into account in computing gross income and such loss is taken into account in computing taxable income.

+

(B) Partnerships, etc.

+

For purposes of subparagraph (A), any gain from the sale of an interest in a partnership, S corporation, or trust which is attributable to unrealized appreciation in the value of collectibles shall be treated as gain from the sale or exchange of a collectible. Rules similar to the rules of section 751 shall apply for purposes of the preceding sentence.

+

(6) Unrecaptured section 1250 gain

+

For purposes of this subsection—

+

(A) In general

+

The term "unrecaptured section 1250 gain" means the excess (if any) of—

+

(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, over

+

(ii) the excess (if any) of—

+

(I) the amount described in paragraph (4)(B); over

+

(II) the amount described in paragraph (4)(A).

+

(B) Limitation with respect to section 1231 property

+

The amount described in subparagraph (A)(i) from sales, exchanges, and conversions described in section 1231(a)(3)(A) for any taxable year shall not exceed the net section 1231 gain (as defined in section 1231(c)(3)) for such year.

+

(7) Section 1202 gain

+

For purposes of this subsection, the term "section 1202 gain" means the excess of—

+

(A) the gain which would be excluded from gross income under section 1202 but for the percentage limitation in section 1202(a), over

+

(B) the gain excluded from gross income under section 1202.

+

(8) Coordination with recapture of net ordinary losses under section 1231

+

If any amount is treated as ordinary income under section 1231(c), such amount shall be allocated among the separate categories of net section 1231 gain (as defined in section 1231(c)(3)) in such manner as the Secretary may by forms or regulations prescribe.

+

(9) Regulations

+

The Secretary may prescribe such regulations as are appropriate (including regulations requiring reporting) to apply this subsection in the case of sales and exchanges by pass-thru entities and of interests in such entities.

+

(10) Pass-thru entity defined

+

For purposes of this subsection, the term "pass-thru entity" means—

+

(A) a regulated investment company;

+

(B) a real estate investment trust;

+

(C) an S corporation;

+

(D) a partnership;

+

(E) an estate or trust;

+

(F) a common trust fund; and

+

(G) a qualified electing fund (as defined in section 1295).

+

(11) Dividends taxed as net capital gain

+

(A) In general

+

For purposes of this subsection, the term "net capital gain" means net capital gain (determined without regard to this paragraph) increased by qualified dividend income.

+

(B) Qualified dividend income

+

For purposes of this paragraph—

+

(i) In general

+

The term "qualified dividend income" means dividends received during the taxable year from—

+

(I) domestic corporations, and

+

(II) qualified foreign corporations.

+

(ii) Certain dividends excluded

+

Such term shall not include—

+

(I) any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the preceding taxable year, is a corporation exempt from tax under section 501 or 521,

+

(II) any amount allowed as a deduction under section 591 (relating to deduction for dividends paid by mutual savings banks, etc.), and

+

(III) any dividend described in section 404(k).

+

(iii) Coordination with section 246(c)

+

Such term shall not include any dividend on any share of stock—

+

(I) with respect to which the holding period requirements of section 246(c) are not met (determined by substituting in section 246(c) "60 days" for "45 days" each place it appears and by substituting "121-day period" for "91-day period"), or

+

(II) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property.

+

(C) Qualified foreign corporations

+

(i) In general

+

Except as otherwise provided in this paragraph, the term "qualified foreign corporation" means any foreign corporation if—

+

(I) such corporation is incorporated in a possession of the United States, or

+

(II) such corporation is eligible for benefits of a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program.

+

(ii) Dividends on stock readily tradable on United States securities market

+

A foreign corporation not otherwise treated as a qualified foreign corporation under clause (i) shall be so treated with respect to any dividend paid by such corporation if the stock with respect to which such dividend is paid is readily tradable on an established securities market in the United States.

+

(iii) Exclusion of dividends of certain foreign corporations

+

Such term shall not include—

+

(I) any foreign corporation which for the taxable year of the corporation in which the dividend was paid, or the preceding taxable year, is a passive foreign investment company (as defined in section 1297), and

+

(II) any corporation which first becomes a surrogate foreign corporation (as defined in section 7874(a)(2)(B)) after the date of the enactment of this subclause, other than a foreign corporation which is treated as a domestic corporation under section 7874(b).

+

(iv) Coordination with foreign tax credit limitation

+

Rules similar to the rules of section 904(b)(2)(B) shall apply with respect to the dividend rate differential under this paragraph.

+

(D) Special rules

+

(i) Amounts taken into account as investment income

+

Qualified dividend income shall not include any amount which the taxpayer takes into account as investment income under section 163(d)(4)(B).

+

(ii) Extraordinary dividends

+

If a taxpayer to whom this section applies receives, with respect to any share of stock, qualified dividend income from 1 or more dividends which are extraordinary dividends (within the meaning of section 1059(c)), any loss on the sale or exchange of such share shall, to the extent of such dividends, be treated as long-term capital loss.

+

(iii) Treatment of dividends from regulated investment companies and real estate investment trusts

+

A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857.

+

(i) Rate reductions after 2000

+

(1) 10-percent rate bracket

+

(A) In general

+

In the case of taxable years beginning after December 31, 2000—

+

(i) the rate of tax under subsections (a), (b), (c), and (d) on taxable income not over the initial bracket amount shall be 10 percent, and

+

(ii) the 15 percent rate of tax shall apply only to taxable income over the initial bracket amount but not over the maximum dollar amount for the 15-percent rate bracket.

+

(B) Initial bracket amount

+

For purposes of this paragraph, the initial bracket amount is—

+

(i) $14,000 in the case of subsection (a),

+

(ii) $10,000 in the case of subsection (b), and

+

(iii) ½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsections (c) and (d).

+

(C) Inflation adjustment

+

In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2003—

+

(i) the cost-of-living adjustment shall be determined under subsection (f)(3) by substituting "2002" for "2016" in subparagraph (A)(ii) thereof, and

+

(ii) the adjustments under clause (i) shall not apply to the amount referred to in subparagraph (B)(iii).

+
+

If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.

+

(2) 25-, 28-, and 33-percent rate brackets

+

The tables under subsections (a), (b), (c), (d), and (e) shall be applied—

+

(A) by substituting "25%" for "28%" each place it appears (before the application of subparagraph (B)),

+

(B) by substituting "28%" for "31%" each place it appears, and

+

(C) by substituting "33%" for "36%" each place it appears.

+

(3) Modifications to income tax brackets for high-income taxpayers

+

(A) 35-percent rate bracket

+

In the case of taxable years beginning after December 31, 2012—

+

(i) the rate of tax under subsections (a), (b), (c), and (d) on a taxpayer's taxable income in the highest rate bracket shall be 35 percent to the extent such income does not exceed an amount equal to the excess of—

+

(I) the applicable threshold, over

+

(II) the dollar amount at which such bracket begins, and

+
+

(ii) the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer's taxable income in such bracket in excess of the amount to which clause (i) applies.

+

(B) Applicable threshold

+

For purposes of this paragraph, the term "applicable threshold" means—

+

(i) $450,000 in the case of subsection (a),

+

(ii) $425,000 in the case of subsection (b),

+

(iii) $400,000 in the case of subsection (c), and

+

(iv) ½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsection (d).

+

(C) Inflation adjustment

+

For purposes of this paragraph, with respect to taxable years beginning in calendar years after 2013, each of the dollar amounts under clauses (i), (ii), and (iii) of subparagraph (B) shall be adjusted in the same manner as under paragraph (1)(C)(i), except that subsection (f)(3)(A)(ii) shall be applied by substituting "2012" for "2016".

+

(4) Adjustment of tables

+

The Secretary shall adjust the tables prescribed under subsection (f) to carry out this subsection.

+

(j) Modifications for taxable years 2018 through 2025

+

(1) In general

+

In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—

+

(A) subsection (i) shall not apply, and

+

(B) this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (6).

+

(2) Rate tables

+

(A) Married individuals filing joint returns and surviving spouses

+

The following table shall be applied in lieu of the table contained in subsection (a):

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is:The tax is:
Not over $19,05010% of taxable income.
Over $19,050 but not over $77,400$1,905, plus 12% of the excess over $19,050.
Over $77,400 but not over $165,000$8,907, plus 22% of the excess over $77,400.
Over $165,000 but not over $315,000$28,179, plus 24% of the excess over $165,000.
Over $315,000 but not over $400,000$64,179, plus 32% of the excess over $315,000.
Over $400,000 but not over $600,000$91,379, plus 35% of the excess over $400,000.
Over $600,000$161,379, plus 37% of the excess over $600,000.
+ +

(B) Heads of households

+

The following table shall be applied in lieu of the table contained in subsection (b):

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is:The tax is:
Not over $13,60010% of taxable income.
Over $13,600 but not over $51,800$1,360, plus 12% of the excess over $13,600.
Over $51,800 but not over $82,500$5,944, plus 22% of the excess over $51,800.
Over $82,500 but not over $157,500$12,698, plus 24% of the excess over $82,500.
Over $157,500 but not over $200,000$30,698, plus 32% of the excess over $157,500.
Over $200,000 but not over $500,000$44,298, plus 35% of the excess over $200,000.
Over $500,000$149,298, plus 37% of the excess over $500,000.
+ +

(C) Unmarried individuals other than surviving spouses and heads of households

+

The following table shall be applied in lieu of the table contained in subsection (c):

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is:The tax is:
Not over $9,52510% of taxable income.
Over $9,525 but not over $38,700$952.50, plus 12% of the excess over $9,525.
Over $38,700 but not over $82,500$4,453.50, plus 22% of the excess over $38,700.
Over $82,500 but not over $157,500$14,089.50, plus 24% of the excess over $82,500.
Over $157,500 but not over $200,000$32,089.50, plus 32% of the excess over $157,500.
Over $200,000 but not over $500,000$45,689.50, plus 35% of the excess over $200,000.
Over $500,000$150,689.50, plus 37% of the excess over $500,000.
+ +

(D) Married individuals filing separate returns

+

The following table shall be applied in lieu of the table contained in subsection (d):

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
If taxable income is:The tax is:
Not over $9,52510% of taxable income.
Over $9,525 but not over $38,700$952.50, plus 12% of the excess over $9,525.
Over $38,700 but not over $82,500$4,453.50, plus 22% of the excess over $38,700.
Over $82,500 but not over $157,500$14,089.50, plus 24% of the excess over $82,500.
Over $157,500 but not over $200,000$32,089.50, plus 32% of the excess over $157,500.
Over $200,000 but not over $300,000$45,689.50, plus 35% of the excess over $200,000.
Over $300,000$80,689.50, plus 37% of the excess over $300,000.
+ +

(E) Estates and trusts

+

The following table shall be applied in lieu of the table contained in subsection (e):

+ + + + + + + + + + + + + + + + + + + +
 
If taxable income is:The tax is:
Not over $2,55010% of taxable income.
Over $2,550 but not over $9,150$255, plus 24% of the excess over $2,550.
Over $9,150 but not over $12,500$1,839, plus 35% of the excess over $9,150.
Over $12,500$3,011.50, plus 37% of the excess over $12,500.
+ +

(F) References to rate tables

+

Any reference in this title to a rate of tax under subsection (c) shall be treated as a reference to the corresponding rate bracket under subparagraph (C) of this paragraph, except that the reference in section 3402(q)(1) to the third lowest rate of tax applicable under subsection (c) shall be treated as a reference to the fourth lowest rate of tax under subparagraph (C).

+

(3) Adjustments

+

(A) No adjustment in 2018

+

The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after December 31, 2017, and before January 1, 2019.

+

(B) Subsequent years

+

For taxable years beginning after December 31, 2018, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f) (applied without regard to clauses (i) and (ii) of subsection (f)(2)(A)), except that in prescribing such tables—

+

(i) subsection (f)(3) shall be applied by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof,

+

(ii) subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and

+

(iii) subsection (f)(8) shall not apply.

+

[(4) Repealed. Pub. L. 116–94, div. O, title V, §501(a), Dec. 20, 2019, 133 Stat. 3180]

+

(5) Application of current income tax brackets to capital gains brackets

+

(A) In general

+

Section 1(h)(1) shall be applied—

+

(i) by substituting "below the maximum zero rate amount" for "which would (without regard to this paragraph) be taxed at a rate below 25 percent" in subparagraph (B)(i), and

+

(ii) by substituting "below the maximum 15-percent rate amount" for "which would (without regard to this paragraph) be taxed at a rate below 39.6 percent" in subparagraph (C)(ii)(I).

+

(B) Maximum amounts defined

+

For purposes of applying section 1(h) with the modifications described in subparagraph (A)—

+

(i) Maximum zero rate amount

+

The maximum zero rate amount shall be—

+

(I) in the case of a joint return or surviving spouse, $77,200,

+

(II) in the case of an individual who is a head of household (as defined in section 2(b)), $51,700,

+

(III) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under subclause (I), and

+

(IV) in the case of an estate or trust, $2,600.

+

(ii) Maximum 15-percent rate amount

+

The maximum 15-percent rate amount shall be—

+

(I) in the case of a joint return or surviving spouse, $479,000 (½ such amount in the case of a married individual filing a separate return),

+

(II) in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400,

+

(III) in the case of any other individual (other than an estate or trust), $425,800, and

+

(IV) in the case of an estate or trust, $12,700.

+

(C) Inflation adjustment

+

In the case of any taxable year beginning after 2018, each of the dollar amounts in clauses (i) and (ii) of subparagraph (B) shall be increased by an amount equal to—

+

(i) such dollar amount, multiplied by

+

(ii) the cost-of-living adjustment determined under subsection (f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof.

+
+

If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

+

(6) Section 15 not to apply

+

Section 15 shall not apply to any change in a rate of tax by reason of this subsection.

+ + +

(Aug. 16, 1954, ch. 736, 68A Stat. 5; Pub. L. 88–272, title I, §111, Feb. 26, 1964, 78 Stat. 19; Pub. L. 89–809, title I, §103(a)(2), Nov. 13, 1966, 80 Stat. 1550; Pub. L. 91–172, title VIII, §803(a), Dec. 30, 1969, 83 Stat. 678; Pub. L. 95–30, title I, §101(a), May 23, 1977, 91 Stat. 127; Pub. L. 95–600, title I, §101(a), Nov. 6, 1978, 92 Stat. 2767; Pub. L. 97–34, title I, §§101(a), 104(a), Aug. 13, 1981, 95 Stat. 176, 188; Pub. L. 97–448, title I, §101(a)(3), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 99–514, title I, §101(a), title III, §302(a), title XIV, §1411(a), Oct. 22, 1986, 100 Stat. 2096, 2218, 2714; Pub. L. 100–647, title I, §§1001(a)(3), 1014(e)(1)–(3), (6), (7), title VI, §6006(a), Nov. 10, 1988, 102 Stat. 3349, 3561, 3562, 3686; Pub. L. 101–239, title VII, §§7811(j)(1), 7816(b), 7831(a), Dec. 19, 1989, 103 Stat. 2411, 2420, 2425; Pub. L. 101–508, title XI, §§11101(a)–(c), (d)(1)(A), (2), 11103(c), 11104(b), Nov. 5, 1990, 104 Stat. 1388–403 to 1388–406, 1388–408; Pub. L. 103–66, title XIII, §§13201(a), (b)(3)(A), (B), 13202(a), 13206(d)(2), Aug. 10, 1993, 107 Stat. 457, 459, 461, 467; Pub. L. 104–188, title I, §1704(m)(1), (2), Aug. 20, 1996, 110 Stat. 1882, 1883; Pub. L. 105–34, title III, §311(a), Aug. 5, 1997, 111 Stat. 831; Pub. L. 105–206, title V, §5001(a)(1)–(4), title VI, §§6005(d)(1), 6007(f)(1), July 22, 1998, 112 Stat. 787, 788, 800, 810; Pub. L. 105–277, div. J, title IV, §4002(i)(1), (3), Oct. 21, 1998, 112 Stat. 2681–907, 2681–908; Pub. L. 106–554, §1(a)(7) [title I, §117(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604; Pub. L. 107–16, title I, §101(a), (c)(1), (2), title III, §§301(c)(1), 302(a), (b), June 7, 2001, 115 Stat. 41, 43, 54; Pub. L. 108–27, title I, §§102(a), (b)(1), 104(a), (b), 105(a), title III, §§301(a)(1), (2)(A), (b)(1), 302(a), (e)(1), May 28, 2003, 117 Stat. 754, 755, 758, 760, 763; Pub. L. 108–311, title I, §101(c), (d), title IV, §§402(a)(1)–(3), 408(a)(1), (2), Oct. 4, 2004, 118 Stat. 1167, 1168, 1184, 1190; Pub. L. 108–357, title IV, §413(c)(1), Oct. 22, 2004, 118 Stat. 1506; Pub. L. 109–222, title V, §510(a)—(c), May 17, 2006, 120 Stat. 364; Pub. L. 110–28, title VIII, §8241(a), (b), May 25, 2007, 121 Stat. 199; Pub. L. 110–185, title I, §101(f)(2), Feb. 13, 2008, 122 Stat. 617; Pub. L. 112–240, title I, §§101(b)(1), 102(b)(1), (c)(2), Jan. 2, 2013, 126 Stat. 2316, 2318, 2319; Pub. L. 113–295, div. A, title II, §221(a)(1), Dec. 19, 2014, 128 Stat. 4037; Pub. L. 115–97, title I, §§11001(a), 11002(a)–(c), 14223(a), Dec. 22, 2017, 131 Stat. 2054, 2059, 2220; Pub. L. 116–94, div. O, title V, §501(a), Dec. 20, 2019, 133 Stat. 3180.)

+ + + +

Inflation Adjusted Items for Certain Years

+

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table below.

+
+ + +

Editorial Notes

+ + +

References in Text

+

The date of the enactment of this subclause, referred to in subsec. (h)(11)(C)(iii)(II), is the date of enactment of Pub. L. 115–97, which was approved Dec. 22, 2017.

+ + +

Amendments

+

2019—Subsec. (j)(4). Pub. L. 116–94 struck out par. (4) which related to special rules for certain children with unearned income.

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2017—Subsec. (f)(2)(A). Pub. L. 115–97, §11002(c)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year,".

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Subsec. (f)(3). Pub. L. 115–97, §11002(a), added par. (3) and struck out former par. (3). Prior to amendment, text read as follows: "For purposes of paragraph (2), the cost-of-living adjustment for any calendar year is the percentage (if any) by which—

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"(A) the CPI for the preceding calendar year, exceeds

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"(B) the CPI for the calendar year 1992."

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Subsec. (f)(6), (7). Pub. L. 115–97, §11002(b), added par. (6), redesignated former par. (6) as (7), and struck out former par. (7). Prior to amendment, text of par. (7) read as follows: "In prescribing tables under paragraph (1) which apply to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins shall be determined under paragraph (3) by substituting '1993' for '1992'."

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Subsec. (h)(11)(C)(iii). Pub. L. 115–97, §14223(a), substituted "shall not include—" for "shall not include", inserted subcl. (I) designation before "any foreign corporation", and added subcl. (II).

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Subsec. (i)(1)(C)(i). Pub. L. 115–97, §11002(c)(2)(A), substituted "for '2016' in subparagraph (A)(ii)" for "for '1992' in subparagraph (B)".

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Subsec. (i)(3)(C). Pub. L. 115–97, §11002(c)(2)(B), substituted "subsection (f)(3)(A)(ii) shall be applied by substituting '2012' for '2016' " for "subsection (f)(3)(B) shall be applied by substituting '2012' for '1992' ".

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Subsec. (j). Pub. L. 115–97, §11001(a), added subsec. (j).

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2014—Subsec. (f)(7). Pub. L. 113–295 amended par. (7) generally. Prior to amendment, text read as follows:

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"(A) Calendar year 1994.—In prescribing the tables under paragraph (1) which apply with respect to taxable years beginning in calendar year 1994, the Secretary shall make no adjustment to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate begins under any table contained in subsection (a), (b), (c), (d), or (e).

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"(B) Later calendar years.—In prescribing tables under paragraph (1) which apply with respect to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts referred to in subparagraph (A) shall be determined under paragraph (3) by substituting '1993' for '1992'."

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2013—Subsec. (h)(1)(B). Pub. L. 112–240, §102(c)(2), substituted "0 percent" for "5 percent (0 percent in the case of taxable years beginning after 2007)" in introductory provisions.

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Subsec. (h)(1)(C) to (F). Pub. L. 112–240, §102(b)(1), added subpars. (C) and (D), redesignated former subpars. (D) and (E) as (E) and (F), respectively, and struck out former subpar. (C) which read as follows: "15 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the amount on which a tax is determined under subparagraph (B);".

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Subsec. (i)(2). Pub. L. 112–240, §101(b)(1)(A), amended par. (2) generally. Prior to amendment, par. (2) related to reductions in rates after June 30, 2001.

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Subsec. (i)(3), (4). Pub. L. 112–240, §101(b)(1)(B), added par. (3) and redesignated former par. (3) as (4).

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2008—Subsec. (i)(1)(D). Pub. L. 110–185 struck out heading and text of subpar. (D). Text read as follows: "This paragraph shall not apply to any taxable year to which section 6428 applies."

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2007—Subsec. (g). Pub. L. 110–28, §8241(b), struck out "minor" before "children" in heading.

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Subsec. (g)(2)(A). Pub. L. 110–28, §8241(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such child has not attained age 18 before the close of the taxable year,".

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2006—Subsec. (g)(2)(A). Pub. L. 109–222, §510(a), substituted "age 18" for "age 14".

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Subsec. (g)(2)(C). Pub. L. 109–222, §510(c), added subpar. (C).

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Subsec. (g)(4)(C). Pub. L. 109–222, §510(b), added subpar. (C).

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2004—Subsec. (f)(8). Pub. L. 108–311, §101(c), amended par. (8) generally, substituting provisions relating to elimination of marriage penalty in 15-percent bracket for provisions relating to phaseout of marriage penalty in 15-percent bracket.

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Subsec. (g)(7)(B)(ii)(II). Pub. L. 108–311, §408(a)(1), substituted "10 percent" for "10 percent."

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Subsec. (h)(1)(D)(i). Pub. L. 108–311, §402(a)(1), inserted "(determined without regard to paragraph (11))" after "net capital gain".

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Subsec. (h)(6)(A)(ii)(I). Pub. L. 108–311, §408(a)(2)(A), substituted "(4)(B)" for "(5)(B)".

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Subsec. (h)(6)(A)(ii)(II). Pub. L. 108–311, §408(a)(2)(B), substituted "(4)(A)" for "(5)(A)".

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Subsec. (h)(10)(F) to (H). Pub. L. 108–357, §413(c)(1)(A), inserted "and" at end of subpar. (F), redesignated subpar. (H) as (G), and struck out former subpar. (G) which read as follows: "a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect under section 1247; and".

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Subsec. (h)(11)(B)(iii)(I). Pub. L. 108–311, §402(a)(2), substituted "substituting in section 246(c)" for "substituting in section 246(c)(1)", "121-day period" for "120-day period", and "91-day period" for "90-day period".

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Subsec. (h)(11)(C)(iii). Pub. L. 108–357, §413(c)(1)(B), struck out "a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or" before "a passive foreign investment".

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Subsec. (h)(11)(D)(ii). Pub. L. 108–311, §402(a)(3), substituted "a taxpayer to whom this section applies" for "an individual".

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Subsec. (i)(1)(B)(i). Pub. L. 108–311, §101(d)(1), struck out "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" after "$14,000".

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Subsec. (i)(1)(C). Pub. L. 108–311, §101(d)(2), reenacted heading without change and amended text generally, substituting provisions relating to inflation adjustment in calendar years after 2003 for such provisions in calendar years after 2000.

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2003—Subsec. (f)(8)(A). Pub. L. 108–27, §102(b)(1), substituted "2002" for "2004".

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Subsec. (f)(8)(B). Pub. L. 108–27, §102(a), inserted table item relating to years 2003 and 2004.

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Subsec. (h)(1)(B). Pub. L. 108–27, §301(a)(1), substituted "5 percent (0 percent in the case of taxable years beginning after 2007)" for "10 percent".

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Subsec. (h)(1)(C). Pub. L. 108–27, §301(a)(2)(A), substituted "15 percent" for "20 percent".

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Subsec. (h)(2). Pub. L. 108–27, §301(b)(1)(A), (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows:

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"(A) Reduction in 10-percent rate.—In the case of any taxable year beginning after December 31, 2000, the rate under paragraph (1)(B) shall be 8 percent with respect to so much of the amount to which the 10-percent rate would otherwise apply as does not exceed qualified 5-year gain, and 10 percent with respect to the remainder of such amount.

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"(B) Reduction in 20-percent rate.—The rate under paragraph (1)(C) shall be 18 percent with respect to so much of the amount to which the 20-percent rate would otherwise apply as does not exceed the lesser of—

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"(i) the excess of qualified 5-year gain over the amount of such gain taken into account under subparagraph (A) of this paragraph; or

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"(ii) the amount of qualified 5-year gain (determined by taking into account only property the holding period for which begins after December 31, 2000),

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and 20 percent with respect to the remainder of such amount. For purposes of determining under the preceding sentence whether the holding period of property begins after December 31, 2000, the holding period of property acquired pursuant to the exercise of an option (or other right or obligation to acquire property) shall include the period such option (or other right or obligation) was held."

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Subsec. (h)(3). Pub. L. 108–27, §302(e)(1), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'adjusted net capital gain' means net capital gain reduced (but not below zero) by the sum of—

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"(A) unrecaptured section 1250 gain; and

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"(B) 28-percent rate gain."

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Pub. L. 108–27, §301(b)(1)(B), redesignated par. (4) as (3). Former par. (3) redesignated (2).

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Subsec. (h)(4) to (7). Pub. L. 108–27, §301(b)(1)(B), redesignated pars. (5) to (8) as (4) to (7), respectively. Former par. (4) redesignated (3).

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Subsec. (h)(8). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (10) as (8). Former par. (8) redesignated (7).

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Subsec. (h)(9). Pub. L. 108–27, §301(b)(1)(A), (C), redesignated par. (11) as (9) and struck out heading and text of former par. (9). Text read as follows: "For purposes of this subsection, the term 'qualified 5-year gain' means the aggregate long-term capital gain from property held for more than 5 years. The determination under the preceding sentence shall be made without regard to collectibles gain, gain described in paragraph (7)(A)(i), and section 1202 gain."

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Subsec. (h)(10). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10). Former par. (10) redesignated (8).

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Subsec. (h)(11). Pub. L. 108–27, §302(a), added par. (11).

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Pub. L. 108–27, §301(b)(1)(C), redesignated par. (11) as (9).

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Subsec. (h)(12). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10).

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Subsec. (i)(1)(B)(i). Pub. L. 108–27, §104(a), substituted "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" for "($12,000 in the case of taxable years beginning before January 1, 2008)".

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Subsec. (i)(1)(C). Pub. L. 108–27, §104(b), amended heading and text of subpar. (C) generally. Text read as follows: "In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2000—

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"(i) the Secretary shall make no adjustment to the initial bracket amount for any taxable year beginning before January 1, 2009,

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"(ii) the cost-of-living adjustment used in making adjustments to the initial bracket amount for any taxable year beginning after December 31, 2008, shall be determined under subsection (f)(3) by substituting '2007' for '1992' in subparagraph (B) thereof, and

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"(iii) such adjustment shall not apply to the amount referred to in subparagraph (B)(iii).

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If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50."

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Subsec. (i)(2). Pub. L. 108–27, §105(a), amended table generally. Prior to amendment, table read as follows:

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 "In the case of taxable years beginning during calendar year:The corresponding percentages shall be substituted for

the following percentages:

28%31%36%39.6%
 2001 27.5% 30.5% 35.5% 39.1%
 2002 and 2003 27.0% 30.0% 35.0% 38.6%
 2004 and 2005 26.0% 29.0% 34.0% 37.6%
 2006 and thereafter 25.0% 28.0% 33.0% 35.0%"
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2001—Subsec. (f). Pub. L. 107–16, §302(b)(2), substituted "Phaseout of marriage penalty in 15-percent bracket; adjustments" for "Adjustments" in heading.

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Subsec. (f)(2)(A). Pub. L. 107–16, §302(b)(1), inserted "except as provided in paragraph (8)," before "by increasing".

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Subsec. (f)(6)(B). Pub. L. 107–16, §301(c)(1), substituted "(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied" for "(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(4)(A)) shall be applied".

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Subsec. (f)(8). Pub. L. 107–16, §302(a), added par. (8).

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Subsec. (g)(7)(B)(ii)(II). Pub. L. 107–16, §101(c)(1), substituted "10 percent." for "15 percent".

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Subsec. (h)(1)(A)(ii)(I), (B)(i). Pub. L. 107–16, §101(c)(2)(A), substituted "25 percent" for "28 percent".

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Subsec. (h)(13). Pub. L. 107–16, §101(c)(2)(B), struck out par. (13), which set out special rules for determination of 28-percent rate gain, unrecaptured section 1250 gain, pass-thru entities, and charitable remainder trusts.

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Subsec. (i). Pub. L. 107–16, §101(a), added subsec. (i).

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2000—Subsec.(h)(8). Pub. L. 106–554 substituted "means the excess of—" and subpars. (A) and (B) for "means an amount equal to the gain excluded from gross income under section 1202(a)."

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1998—Subsec. (g)(3)(C), (D). Pub. L. 105–206, §6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: "If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, for purposes of applying subparagraph (A) to the taxable year of the parent in which such sale or exchange occurs—

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"(i) taxable income of the parent shall be increased by the amount treated as included in gross income under section 644(a)(2)(A)(i), and

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"(ii) the amount described in subparagraph (A)(ii) shall be increased by the amount of the excess referred to in section 644(a)(2)(A)."

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Subsec. (h). Pub. L. 105–206, §6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11).

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Subsec. (h)(5). Pub. L. 105–206, §5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows:

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"(5) 28-percent rate gain.—For purposes of this subsection—

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"(A) In general.—The term '28-percent rate gain' means the excess (if any) of—

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"(i) the sum of—

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"(I) the aggregate long-term capital gain from property held for more than 1 year but not more than 18 months;

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"(II) collectibles gain; and

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"(III) section 1202 gain, over

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"(ii) the sum of—

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"(I) the aggregate long-term capital loss (not described in subclause (IV)) from property referred to in clause (i)(I);

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"(II) collectibles loss;

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"(III) the net short-term capital loss; and

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"(IV) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.

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"(B) Special rules.—

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"(i) Short sale gains and holding periods.—Rules similar to the rules of section 1233(b) shall apply where the substantially identical property has been held more than 1 year but not more than 18 months; except that, for purposes of such rules—

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"(I) section 1233(b)(1) shall be applied by substituting '18 months' for '1 year' each place it appears; and

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"(II) the holding period of such property shall be treated as being 1 year on the day before the earlier of the date of the closing of the short sale or the date such property is disposed of.

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"(ii) Long-term losses.—Section 1233(d) shall be applied separately by substituting '18 months' for '1 year' each place it appears.

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"(iii) Options.—A rule similar to the rule of section 1092(f) shall apply where the stock was held for more than 18 months.

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"(iv) Section 1256 contracts.—Amounts treated as long-term capital gain or loss under section 1256(a)(3) shall be treated as attributable to property held for more than 18 months."

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Subsec. (h)(6)(A). Pub. L. 105–206, §5001(a)(2), substituted "1 year" for "18 months".

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Subsec. (h)(7)(A)(i), (ii). Pub. L. 105–206, §5001(a)(3), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:

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"(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if—

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"(I) section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, and

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"(II) only gain from property held for more than 18 months were taken into account, over

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"(ii) the excess (if any) of—

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"(I) the amount described in paragraph (5)(A)(ii), over

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"(II) the amount described in paragraph (5)(A)(i)."

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Subsec. (h)(13). Pub. L. 105–206, §5001(a)(4), struck out "for periods during 1997" after "Special rules" in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows:

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"(A) Determination of 28-percent rate gain.—In applying paragraph (5)—

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"(i) the amount determined under subclause (I) of paragraph (5)(A)(i) shall include long-term capital gain (not otherwise described in paragraph (5)(A)(i)) which is properly taken into account for the portion of the taxable year before May 7, 1997;

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"(ii) the amounts determined under subclause (I) of paragraph (5)(A)(ii) shall include long-term capital loss (not otherwise described in paragraph (5)(A)(ii)) which is properly taken into account for the portion of the taxable year before May 7, 1997; and

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"(iii) clauses (i)(I) and (ii)(I) of paragraph (5)(A) shall be applied by not taking into account any gain and loss on property held for more than 1 year but not more than 18 months which is properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997.

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"(B) Other special rules.—

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"(i) Determination of unrecaptured section 1250 gain not to include pre-may 7, 1997 gain.—The amount determined under paragraph (7)(A)(i) shall not include gain properly taken into account for the portion of the taxable year before May 7, 1997.

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"(ii) Other transitional rules for 18-month holding period.—Paragraphs (6)(A) and (7)(A)(i)(II) shall be applied by substituting '1 year' for '18 months' with respect to gain properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997."

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Subsec. (h)(13)(B). Pub. L. 105–277, §4002(i)(1), substituted "paragraph (7)(A)(i)" for "paragraph (7)(A)" in introductory provisions.

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Subsec. (h)(13)(D). Pub. L. 105–277, §4002(i)(3), added subpar. (D).

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1997—Subsec. (h). Pub. L. 105–34 amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: "If a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed the sum of—

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"(1) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—

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"(A) taxable income reduced by the amount of the net capital gain, or

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"(B) the amount of taxable income taxed at a rate below 28 percent, plus

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"(2) a tax of 28 percent of the amount of taxable income in excess of the amount determined under paragraph (1).

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For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)."

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1996—Subsec. (g)(7)(A)(ii). Pub. L. 104–188, §1704(m)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "such gross income is more than $500 and less than $5,000,".

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Subsec. (g)(7)(B)(i). Pub. L. 104–188, §1704(m)(2)(A), substituted "twice the amount described in paragraph (4)(A)(ii)(I)" for "$1,000".

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Subsec. (g)(7)(B)(ii)(II). Pub. L. 104–188, §1704(m)(2)(B), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: "for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and".

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1993—Subsecs. (a) to (e). Pub. L. 103–66, §§13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five-tiered tax tables for all categories applicable to tax years after December 31, 1992, for prior three-tiered tax tables.

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Subsec. (f)(1). Pub. L. 103–66, §13201(b)(3)(A)(i), substituted "1993" for "1990".

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Subsec. (f)(3)(B). Pub. L. 103–66, §13201(b)(3)(A)(ii), substituted "1992" for "1989".

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Subsec. (f)(7). Pub. L. 103–66, §13201(b)(3)(B), added par. (7).

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Subsec. (h). Pub. L. 103–66, §13206(d)(2), inserted as concluding provision at end "For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)."

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1990—Subsecs. (a) to (e). Pub. L. 101–508, §11101(a), amended subsecs. (a) to (e) generally, substituting three-tiered tax tables for all categories applicable to tax years after Dec. 31, 1990, for prior two-tiered tax tables.

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Subsec. (f)(1). Pub. L. 101–508, §11101(d)(1)(A)(i), substituted "1990" for "1988".

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Subsec. (f)(3)(B). Pub. L. 101–508, §11101(d)(1)(A)(ii), substituted "1989" for "1987".

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Subsec. (f)(6)(A). Pub. L. 101–508, §11104(b)(1), substituted "section 151(d)(4)" for "section 151(d)(3)".

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Pub. L. 101–508, §11103(c), inserted reference to section 68(b)(2).

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Pub. L. 101–508, §11101(b)(2), struck out "subsection (g)(4)," after "paragraph (2)(A),".

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Subsec. (f)(6)(B). Pub. L. 101–508, §11104(b)(2), substituted "section 151(d)(4)(A)" for "section 151(d)(3)".

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Subsec. (g). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g).

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Pub. L. 101–508, §11101(b)(1), struck out subsec. (g) which provided for phaseout of 15-percent rate and personal exemptions.

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Subsec. (h). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h) and struck out former subsec. (h) which provided tax schedules for taxable years beginning in 1987.

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Subsec. (i). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g).

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Subsec. (j). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h).

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Pub. L. 101–508, §11101(c), amended subsec. (j) generally. Prior to amendment, subsec. (j) read as follows:

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"(1) In general.—If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of—

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"(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—

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"(i) the taxable income reduced by the amount of net capital gain, or

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"(ii) the amount of taxable income taxed at a rate below 28 percent, plus

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"(B) a tax of 28 percent of the amount of taxable income in excess of the amount determined under subparagraph (A), plus

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"(C) the amount of increase determined under subsection (g).

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"(2) Years to which subsection applies.—This subsection shall apply to—

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"(A) any taxable year beginning in 1987, and

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"(B) any taxable year beginning after 1987 if the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) (whichever applies) for such taxable year exceeds 28 percent."

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1989—Subsec. (f)(6)(B). Pub. L. 101–239, §7831(a), substituted "subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(3)" for "section 63(c)(4)".

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Subsec. (i)(3)(C), (D). Pub. L. 101–239, §7811(j)(1), redesignated subpar. (C), relating to special rule where parent has different taxable year, as (D).

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Subsec. (i)(7)(A). Pub. L. 101–239, §7816(b), inserted "(other than for purposes of this paragraph)" after "shall be treated" in concluding provisions.

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1988—Subsec. (g)(2). Pub. L. 100–647, §1001(a)(3), inserted provision relating to application of subpar. (B) at end of last sentence.

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Subsec. (i)(3)(A). Pub. L. 100–647, §1014(e)(2), substituted "any exclusion, deduction, or credit" for "any deduction or credit".

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Subsec. (i)(3)(C). Pub. L. 100–647, §1014(e)(7), added subpar. (C) relating to special rule where parent has different taxable year.

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Pub. L. 100–647, §1014(e)(1), added subpar. (C) relating to coordination with section 644.

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Subsec. (i)(4)(A)(i). Pub. L. 100–647, §1014(e)(3)(A), substituted "adjusted gross income" for "gross income" and inserted "attributable to" after "which is not".

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Subsec. (i)(4)(A)(ii)(II). Pub. L. 100–647, §1014(e)(3)(B)–(D), substituted "his deductions" for "his deduction", "the itemized deductions allowed" for "the deductions allowed", and "adjusted gross income" for "gross income".

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Subsec. (i)(5)(A). Pub. L. 100–647, §1014(e)(6), substituted "custodial parent (within the meaning of section 152(e))" for "custodial parent".

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Subsec. (i)(7). Pub. L. 100–647, §6006(a), added par. (7).

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1986—Subsecs. (a) to (e). Pub. L. 99–514, §101(a), in amending subsecs. (a) to (e) generally, substituted a general tax table for tax tables (1), (2), and (3) in each subsec. applicable to taxable years beginning in 1982, 1983, and after 1983, respectively.

+

Subsec. (f). Pub. L. 99–514, §101(a), in amending subsec. (f) generally, in par. (1) substituted "1988," for "1984" and struck out "paragraph (3) of" before "subsections", in par. (2) struck out "paragraph (3) of" before "subsection" in introductory provisions, substituted subpars. (A) to (C) for former subpars. (A) to (C) which read as follows:

+

"(A) by increasing—

+

"(i) the maximum dollar amount on which no tax is imposed under such table, and

+

"(ii) the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table,

+

by the cost-of-living adjustment for such calendar year,

+

"(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A)(ii), and

+

"(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.",

+

and struck out concluding provisions which read as follows: "If any increase determined under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or if such increase is a multiple of $5, such increase shall be increased to the next highest multiple of $10).", in par. (3)(B) substituted "1987" for "1983", in par. (4) substituted "August 31" for "September 30", in par. (5) inserted requirement that the Consumer Price Index most consistent with such Index for calendar year 1986 be used, and added par. (6).

+

Subsecs. (g), (h). Pub. L. 99–514, §101(a), in amending section generally, added subsecs. (g) and (h).

+

Subsec. (i). Pub. L. 99–514, §1411(a), added subsec. (i).

+

Subsec. (j). Pub. L. 99–514, §302(a), added subsec. (j).

+

1982—Subsecs. (d), (e). Pub. L. 97–448, §101(a)(3), set out as a note below, provided for amendment of the tables applying to married individuals filing separately or to estates and trusts so as to correct any figure differing by not more than 50 cents from the correct amount under the formula used in constructing such table. Corrections to the tables in subsecs. (d) and (e) appeared in Announcement 83–50 contained in Internal Revenue Bulletin No. 1983–12 of Mar. 21, 1983.

+

1981—Subsecs. (a) to (e). Pub. L. 97–34, §101(a), generally revised tax tables downward providing for cumulative across-the-board reductions of 23 percent on a three phase schedule under which different new rates were set for taxable years beginning in 1982, for taxable years beginning in 1983, and for taxable years beginning after 1983.

+

Subsec. (f). Pub. L. 97–34, §104(a), added subsec. (f).

+

1978—Subsec. (a). Pub. L. 95–600 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,400 or less was substituted for a bottom bracket imposing no tax on taxable income of $3,200 or less.

+

Subsec. (b). Pub. L. 95–600 generally made a downward revision of tax table for heads of household resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.

+

Subsec. (c). Pub. L. 95–600 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.

+

Subsec. (d). Pub. L. 95–600 generally made a downward revision of tax tables for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,700 or less was substituted for a bottom bracket imposing no tax on taxable income of $1,600 or less.

+

Subsec. (e). Pub. L. 95–600 generally made a downward revision of tax tables for estates and trusts resulting in a table under which, among other changes, a bottom bracket under which a tax of 14% is imposed on taxable income of $1,050 for a bottom bracket under which a tax of 14% was imposed on taxable income of $500 or less.

+

1977—Subsec. (a). Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.

+

Subsec. (b). Pub. L. 95–30 generally made a downward revision of tax table for heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.

+

Subsec. (c). Pub. L. 95–30 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less.

+

Subsec. (d). Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,600 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less. Provisions making table applicable to estates and trusts were struck out. See subsec. (e).

+

Subsec. (e). Pub. L. 95–30 added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision and limited so as to apply only to estates and trusts.

+

1969—Subsec. (a). Pub. L. 91–172 substituted a table of rates of tax for married individuals filing joint returns and surviving spouses for the tables of rates of tax on individuals. For rates of taxes on unmarried individuals and married persons filing separate returns, see subsecs. (c) and (d) of this section.

+

Subsec. (b). Pub. L. 91–172 generally revised rates of tax of heads of household downwards and struck out provisions defining head of household, determination of status, and limitations. For definition of head of household, determination of status, and limitations, see section 2(b) of this title.

+

Subsec. (c). Pub. L. 91–172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules explaining the rates of tax imposed under former subsecs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year.

+

Subsec. (d). Pub. L. 91–172 substituted a table of rates of tax for married individuals filing separate returns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see section 2(d) of this title.

+

Subsec. (e). Pub. L. 91–172 struck out cross reference to section 63. See section 2(e) of this title.

+

1966—Subsecs. (d), (e). Pub. L. 89–809 added subsec. (d) and redesignated former subsec. (d) as (e).

+

1964—Pub. L. 88–272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965.

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 2019 Amendment

+

Pub. L. 116–94, div. O, title V, §501(c), Dec. 20, 2019, 133 Stat. 3181, provided that:

+

"(1) In general.—Except as otherwise provided in this subsection, the amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2019.

+

"(2) Coordination with alternative minimum tax.—The amendment made by subsection (b) [amending section 55 of this title] shall apply to taxable years beginning after December 31, 2017.

+

"(3) Elective retroactive application.—A taxpayer may elect (at such time and in such manner as the Secretary of the Treasury (or the Secretary's designee) may provide) for the amendment made by subsection (a) to also apply to taxable years of the taxpayer which begin in 2018, 2019, or both (as specified by the taxpayer in such election)."

+

Effective Date of 2017 Amendment

+

Pub. L. 115–97, title I, §11001(c), Dec. 22, 2017, 131 Stat. 2059, provided that: "The amendments made by this section [amending this section and section 6695 of this title] shall apply to taxable years beginning after December 31, 2017."

+

Pub. L. 115–97, title I, §11002(e), Dec. 22, 2017, 131 Stat. 2063, provided that: "The amendments made by this section [amending this section and sections 23, 25A, 25B, 32, 36B, 41, 42, 45R, 55, 59, 62, 63, 68, 125, 132, 135, 137, 146, 147, 151, 162, 179, 213, 219–221, 223, 280F, 408A, 430, 512, 513, 831, 877A, 911, 1274A, 2010, 2032A, 2503, 4161, 4261, 4980I, 5000A, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7872, and 9831 of this title] shall apply to taxable years beginning after December 31, 2017."

+

Pub. L. 115–97, title I, §14223(b), Dec. 22, 2017, 131 Stat. 2221, provided that: "The amendments made by this section [amending this section] shall apply to dividends received after the date of the enactment of this Act [Dec. 22, 2017]."

+

Effective Date of 2014 Amendment

+

Pub. L. 113–295, div. A, title II, §221(b), Dec. 19, 2014, 128 Stat. 4055, provided that:

+

"(1) General rule.—Except as otherwise provided in subsection (a) [see Tables for classification] or paragraph (2) of this subsection, the amendments made by this section [see Tables for classification] shall take effect on the date of enactment of this Act [Dec. 19, 2014].

+

"(2) Savings provision.—If—

+

"(A) any provision amended or repealed by the amendments made by this section applied to—

+

"(i) any transaction occurring before the date of the enactment of this Act,

+

"(ii) any property acquired before such date of enactment, or

+

"(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and

+

"(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after [such] date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment."

+

Effective Date of 2013 Amendment

+

Pub. L. 112–240, title I, §101(b)(3), Jan. 2, 2013, 126 Stat. 2317, provided that: "The amendments made by this subsection [amending this section and sections 68 and 151 of this title] shall apply to taxable years beginning after December 31, 2012."

+

Pub. L. 112–240, title I, §102(d), Jan. 2, 2013, 126 Stat. 2319, provided that:

+

"(1) In general.—Except as otherwise provided, the amendments made by subsections (b) and (c) [amending this section, sections 55, 531, 541, 1445, and 7518 of this title, and section 53511 of Title 46, Shipping] shall apply to taxable years beginning after December 31, 2012.

+

"(2) Withholding.—The amendments made by paragraphs (1)(C) and (3) of subsection (c) [amending section 1445 of this title] shall apply to amounts paid on or after January 1, 2013."

+ + +

Effective and Termination Dates of 2010 Amendment

+

Pub. L. 111–148, title X, §10909(c), Mar. 23, 2010, 124 Stat. 1023, as amended by Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298, provided that: "Each provision of law amended by this section [amending sections 23, 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and section 1324 of Title 31, Money and Finance, and renumbering section 23 of this title as section 36C of this title] is amended to read as such provision would read if this section had never been enacted. The amendments made by the preceding sentence shall apply to taxable years beginning after December 31, 2011."

+

Pub. L. 111–148, title X, §10909(d), Mar. 23, 2010, 124 Stat. 1024, as amended by Pub. L. 111–312, title I, §101(b)(2), Dec. 17, 2010, 124 Stat. 3298, provided that: "Except as provided in subsection (c) [set out as a note above], the amendments made by this section [amending sections 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and section 1324 of Title 31, Money and Finance, and renumbering section 23 of this title as section 36C of this title] shall apply to taxable years beginning after December 31, 2009."

+ + +

Effective Date of 2007 Amendment

+

Pub. L. 110–28, title VIII, §8241(c), May 25, 2007, 121 Stat. 199, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [May 25, 2007]."

+

Effective Date of 2006 Amendment

+

Pub. L. 109–222, title V, §510(d), May 17, 2006, 120 Stat. 364, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005."

+ + +

Effective and Termination Dates of 2004 Amendment

+

Pub. L. 108–357, title IV, §413(d), Oct. 22, 2004, 118 Stat. 1510, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 170, 171, 245, 312, 443, 465, 508, 542, 543, 562, 563, 751, 864, 898, 904, 951, 954, 989, 1014, 1016, 1212, 1223, 1248, 1260, 1291, 1294, 4947, 4948, 6103, 6501, and 6679 of this title and repealing sections 551 to 558, 1246, 1247, and 6035 of this title] shall apply to taxable years of foreign corporations beginning after December 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.

+

"(2) Subsection (c)(27).—The amendments made by subsection (c)(27) [amending section 6103 of this title] shall apply to disclosures of return or return information with respect to taxable years beginning after December 31, 2004."

+

Pub. L. 108–311, title I, §101(e), Oct. 4, 2004, 118 Stat. 1168, provided that: "The amendments made by this section [amending this section and sections 24 and 63 of this title] shall apply to taxable years beginning after December 31, 2003."

+

Pub. L. 108–311, title I, §105, Oct. 4, 2004, 118 Stat. 1169, provided that: "Each amendment made by this title [amending this section and sections 24, 32, 55, and 63 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates."

+

Pub. L. 108–311, title IV, §402(b), Oct. 4, 2004, 118 Stat. 1186, provided that: "The amendments made by subsection (a) [amending this section and sections 691, 854, and 857 of this title and provisions set out as a note under this section] shall take effect as if included in section 302 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 [Pub. L. 108–27]."

+

Effective and Termination Dates of 2003 Amendment

+

Pub. L. 108–27, title I, §102(c), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and provisions set out as a note under this section] shall apply to taxable years beginning after December 31, 2002."

+

Pub. L. 108–27, title I, §104(c), May 28, 2003, 117 Stat. 755, provided that:

+

"(1) In general.—The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002.

+

"(2) Tables for 2003.—The Secretary of the Treasury shall modify each table which has been prescribed under section 1(f) of the Internal Revenue Code of 1986 for taxable years beginning in 2003 and which relates to the amendment made by subsection (a) to reflect such amendment."

+

Pub. L. 108–27, title I, §105(b), May 28, 2003, 117 Stat. 755, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."

+

Pub. L. 108–27, title I, §107, May 28, 2003, 117 Stat. 755, provided that: "Each amendment made by this title [enacting section 6429 of this title, amending this section and sections 24, 55, and 63 of this title, and amending provisions set out as notes under this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates."

+

Pub. L. 108–27, title III, §301(d), May 28, 2003, 117 Stat. 760, provided that:

+

"(1) In general.—Except as otherwise provided by this subsection, the amendments made by this section [amending this section, sections 55, 57, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years ending on or after May 6, 2003.

+

"(2) Withholding.—The amendment made by subsection (a)(2)(C) [amending section 1445 of this title] shall apply to amounts paid after the date of the enactment of this Act [May 28, 2003].

+

"(3) Small business stock.—The amendments made by subsection (b)(3) [amending section 57 of this title] shall apply to dispositions on or after May 6, 2003."

+

Pub. L. 108–27, title III, §302(f), May 28, 2003, 117 Stat. 764, as amended by Pub. L. 108–311, title IV, §402(a)(6), Oct. 4, 2004, 118 Stat. 1185, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 163, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, and 1257 of this title and repealing section 341 of this title] shall apply to taxable years beginning after December 31, 2002.

+

"(2) Pass-thru entities.—In the case of a pass-thru entity described in subparagraph (A), (B), (C), (D), (E), or (F) of section 1(h)(10) of the Internal Revenue Code of 1986, as amended by this Act, the amendments made by this section shall apply to taxable years ending after December 31, 2002; except that dividends received by such an entity on or before such date shall not be treated as qualified dividend income (as defined in section 1(h)(11)(B) of such Code, as added by this Act)."

+

Pub. L. 108–27, title III, §303, May 28, 2003, 117 Stat. 764, as amended by Pub. L. 109–222, title I, §102, May 17, 2006, 120 Stat. 346; Pub. L. 111–312, title I, §102(a), Dec. 17, 2010, 124 Stat. 3298, which provided that all provisions of, and amendments made by, title III of Pub. L. 108–27 would not apply to taxable years beginning after Dec. 31, 2012, and that the Internal Revenue Code of 1986 would be applied and administered to such years as if such provisions and amendments had never been enacted, was repealed by Pub. L. 112–240, title I, §102(a), Jan. 2, 2013, 126 Stat. 2318.

+

Effective and Termination Dates of 2001 Amendment

+

Pub. L. 111–312, title II, §201(c), Dec. 17, 2010, 124 Stat. 3299, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, formerly set out below] (relating to sunset of provisions of such Act) shall not apply to title VII of such Act [Pub. L. 107–16, §701, amending section 55 of this title and enacting provisions set out as a note under section 55 of this title] (relating to alternative minimum tax)."

+

Pub. L. 109–280, title VIII, §811, Aug. 17, 2006, 120 Stat. 996, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, formerly set out below] shall not apply to the provisions of, and amendments made by, subtitles A through F of title VI of such Act [subtitles A to F [§§601–666] of title VI of Pub. L. 107–16, enacting sections 25B, 45E, 402A, and 4980F of this title, amending sections 24, 25, 25B, 26, 38, 39, 72, 132, 196, 219, 401, 402, 403, 404, 408, 408A, 409, 411, 412, 414 to 416, 457, 501, 505, 664, 861, 904, 1400C, 3401, 3405, 4972, 4973, 4975, 4979A, 6047, and 6051 of this title and sections 1003, 1053, 1054, 1082, 1104, and 1108 of Title 29, Labor, enacting provisions set out as notes under sections 24, 38, 72, 132, 219, 401, 402, 403, 404, 408, 409, 411, 412, 414 to 416, 457, 861, 4972, 4975, 4980F, and 7801 of this title and section 1107 of Title 29, and amending provisions set out as notes under section 414 of this title and section 1107 of Title 29] (relating to pension and individual retirement arrangement provisions)."

+

Pub. L. 109–280, title XIII, §1304(a), Aug. 17, 2006, 120 Stat. 1109, provided that: "Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, formerly set out below] (relating to sunset provisions) shall not apply to section 402 of such Act [amending sections 72, 135, 221, 529, 530, 4973, and 6693 of this title and enacting provisions set out as a note under section 72 of this title] (relating to modifications to qualified tuition programs)."

+

Pub. L. 107–16, title I, §101(d), June 7, 2001, 115 Stat. 44, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting section 6428 of this title and amending this section and sections 15, 531, 541, 3402, and 3406 of this title] shall apply to taxable years beginning after December 31, 2000.

+

"(2) Amendments to withholding provisions.—The amendments made by paragraphs (6), (7), (8), (9), (10), and (11) of subsection (c) [amending sections 3402 and 3406 of this title] shall apply to amounts paid after the 60th day after the date of the enactment of this Act [June 7, 2001]. References to income brackets and rates of tax in such paragraphs shall be applied without regard to [former] section 1(i)(1)(D) of the Internal Revenue Code of 1986."

+

Pub. L. 107–16, title III, §301(d), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108–27, title I, §103(b), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and section 63 of this title] shall apply to taxable years beginning after December 31, 2002."

+

Pub. L. 107–16, title III, §302(c), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108–27, title I, §102(b)(2), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."

+

Pub. L. 107–16, title IX, §901, June 7, 2001, 115 Stat. 150, as amended by Pub. L. 107–358, §2, Dec. 17, 2002, 116 Stat. 3015; Pub. L. 111–312, title I, §101(a)(1), Dec. 17, 2010, 124 Stat. 3298, which provided that all provisions of, and amendments made by, Pub. L. 107–16 (except for section 803 thereof (26 U.S.C. note prec. 101)) would not apply to taxable, plan, or limitation years beginning after Dec. 31, 2012, or, in the case of title V of Pub. L. 107–16, to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and that the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.) would be applied and administered to such years, estates, gifts, and transfers as if such provisions and amendments had never been enacted, was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.

+

[Pub. L. 112–240, title I, §101(a)(3), Jan. 2, 2013, 126 Stat. 2316, provided that: "The amendments made by this subsection [repealing section 901 of Pub. L. 107–16, formerly set out above, and provisions set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title] shall apply to taxable, plan, or limitation years beginning after December 31, 2012, and estates of decedents dying, gifts made, or generation skipping transfers after December 31, 2012."]

+ + +

Effective Date of 2000 Amendment

+

Pub. L. 106–554, §1(a)(7) [title I, §117(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–605, provided that: "The amendments made by this section [amending this section and section 1202 of this title] shall apply to stock acquired after the date of the enactment of this Act [Dec. 21, 2000]."

+

Effective Date of 1998 Amendment

+

Pub. L. 105–277, div. J, title IV, §4002(k), Oct. 21, 1998, 112 Stat. 2681–908, provided that: "The amendments made by this section [amending this section and sections 408A, 6015, 6103, 6159, 7421, 7443A, and 7491 of this title and amending provisions set out as a note under section 6601 of this title] shall take effect as if included in the provisions of the 1998 Act [Pub. L. 105–206] to which they relate."

+

Pub. L. 105–206, title V, §5001(b), July 22, 1998, 112 Stat. 788, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 1223 and 1235 of this title] shall apply to taxable years ending after December 31, 1997.

+

"(2) Subsection (a)(5).—The amendments made by subsection (a)(5) [amending sections 1223 and 1235 of this title] shall take effect on January 1, 1998."

+

Pub. L. 105–206, title VI, §6024, July 22, 1998, 112 Stat. 826, provided that: "Except as otherwise provided in this title [see Tables for classification], the amendments made by this title shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 [Pub. L. 105–34] to which they relate."

+

Effective Date of 1997 Amendment

+

Pub. L. 105–34, title III, §311(d), Aug. 5, 1997, 111 Stat. 835, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 55, 57, 904, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years ending after May 6, 1997.

+

"(2) Withholding.—The amendment made by subsection (c)(1) [amending section 1445 of this title] shall apply only to amounts paid after the date of the enactment of this Act [Aug. 5, 1997]."

+

Effective Date of 1996 Amendment

+

Pub. L. 104–188, title I, §1704(m)(4), Aug. 20, 1996, 110 Stat. 1883, provided that: "The amendments made by this subsection [amending this section and section 59 of this title] shall apply to taxable years beginning after December 31, 1995."

+

Effective Date of 1993 Amendment

+

Pub. L. 103–66, title XIII, §13201(c), Aug. 10, 1993, 107 Stat. 459, provided that: "The amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] shall apply to taxable years beginning after December 31, 1992."

+

Pub. L. 103–66, title XIII, §13202(c), Aug. 10, 1993, 107 Stat. 461, provided that: "The amendments made by this section [amending this section and sections 531 and 541 of this title] shall apply to taxable years beginning after December 31, 1992."

+

Pub. L. 103–66, title XIII, §13206(d)(3), Aug. 10, 1993, 107 Stat. 467, provided that: "The amendments made by this subsection [amending this section and section 163 of this title] shall apply to taxable years beginning after December 31, 1992."

+

Effective Date of 1990 Amendment

+

Pub. L. 101–508, title XI, §11101(e), Nov. 5, 1990, 104 Stat. 1388–405, provided that: "The amendments made by this section [amending this section, sections 32, 41, 59, 63, 135, 151, 513, 691, 904, 6103, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years beginning after December 31, 1990."

+

Pub. L. 101–508, title XI, §11103(e), Nov. 5, 1990, 104 Stat. 1388–407, provided that: "The amendments made by this section [enacting section 68 of this title and amending this section and section 56 of this title] shall apply to taxable years beginning after December 31, 1990."

+

Pub. L. 101–508, title XI, §11104(c), Nov. 5, 1990, 104 Stat. 1388–408, provided that: "The amendments made by this section [amending this section and section 151 of this title] shall apply to taxable years beginning after December 31, 1990."

+

Effective Date of 1989 Amendment

+

Pub. L. 101–239, title VII, §7817, Dec. 19, 1989, 103 Stat. 2423, provided that: "Except as otherwise provided in this part [part I (§§7811–7817) of subtitle H of title VII of Pub. L. 101–239, see Tables for classification], any amendment made by this part shall take effect as if included in the provision of the 1988 Act [Pub. L. 100–647] to which such amendment relates."

+

Pub. L. 101–239, title VII, §7831(g), Dec. 19, 1989, 103 Stat. 2427, provided that: "Any amendment made by this section [amending this section and sections 42, 406, 407, and 1250 of this title and provisions set out as notes under sections 141 and 263A of this title] shall take effect as if included in the provision of the Tax Reform Act of 1986 [Pub. L. 99–514] to which such amendment relates."

+

Effective Date of 1988 Amendment

+

Pub. L. 100–647, title I, §1019, Nov. 10, 1988, 102 Stat. 3593, provided that:

+

"(a) General Rule.—Except as otherwise provided in this title, any amendment made by this title [see Tables for classification], shall take effect as if included in the provision of the Reform Act [Pub. L. 99–514] to which such amendment relates.

+

"(b) Waiver of Estimated Tax Penalties.—No addition to tax shall be made under section 6654 or 6655 of the 1986 Code for any period before April 16, 1989 (March 16, 1989 in the case of a taxpayer subject to section 6655 of the 1986 Code) with respect to any underpayment to the extent such underpayment was created or increased by any provision of this title or title II [see Tables for classification]."

+

Pub. L. 100–647, title VI, §6006(b), Nov. 10, 1988, 102 Stat. 3687, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1988."

+

Effective Date of 1986 Amendment

+

Pub. L. 99–514, title I, §151, Oct. 22, 1986, 100 Stat. 2121, provided that:

+

"(a) General Rule.—Except as otherwise provided in this section, the amendments made by this title [enacting section 67 of this title, amending this section, sections 3, 5, 15, 21, 32, 62, 63, 74, 85, 86, 102, 108, 117, 129, 151, 152, 164, 170, 172, 183, 213, 265, 274, 280A, 402, 441, 443, 527, 541, 613A, 642, 667, 861, 862, 901, 904, 1398, 1441, 2032A, 3121, 3231, 3306, 3401, 3402, 3507, 4941, 4945, 6012 to 6014, 6212, 6504, 6511, and 7871 of this title, and section 409 of Title 42, The Public Health and Welfare, renumbering section 223 of this title as section 220 of this title, repealing sections 24, 221, 222, and 1301 to 1305 of this title, and enacting provisions set out as a note under section 32 of this title] shall apply to taxable years beginning after December 31, 1986.

+

"(b) Unemployment Compensation.—The amendment made by section 121 [amending section 85 of this title] shall apply to amounts received after December 31, 1986, in taxable years ending after such date.

+

"(c) Prizes and Awards.—The amendments made by section 122 [amending sections 74, 102, 274, 3121, 3231, 3306, 3401, 4941, and 4945 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply to prizes and awards granted after December 31, 1986.

+

"(d) Scholarships.—The amendments made by section 123 [amending sections 74, 117, 1441, and 7871 of this title] shall apply to taxable years beginning after December 31, 1986, but only in the case of scholarships and fellowships granted after August 16, 1986.

+

"(e) Parsonage and Military Housing Allowances.—The amendment made by section 144 [amending section 265 of this title] shall apply to taxable years beginning before, on, or after, December 31, 1986."

+

Pub. L. 99–514, title III, §302(b), Oct. 22, 1986, 100 Stat. 2218, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1986."

+

Pub. L. 99–514, title XIV, §1411(c), Oct. 22, 1986, 100 Stat. 2716, provided that: "The amendments made by this section [amending this section and section 6103 of this title] shall apply to taxable years beginning after December 31, 1986."

+

Effective Date of 1983 Amendment

+

Pub. L. 97–448, title I, §109, Jan. 12, 1983, 96 Stat. 2391, provided that: "Except as otherwise provided in this title, any amendment made by this title [see Tables for classification] shall take effect as if it had been included in the provision of the Economic Recovery Tax Act of 1981 [Pub. L. 97–34, Aug. 13, 1981, 95 Stat. 172] to which such amendment relates."

+

Effective Date of 1981 Amendment

+

Pub. L. 97–34, title I, §101(f)(1), Aug. 13, 1981, 95 Stat. 185, as amended by Pub. L. 97–448, title I, §101(a)(1), Jan. 12, 1983, 96 Stat. 2365, provided that: "The amendments made by subsections (a), (c), and (d) [amending this section and sections 3, 21, 55, 541, and 1304 of this title and repealing section 1348 of this title] shall apply to taxable years beginning after December 31, 1981; except that the amendment made by paragraph (3) of subsection (d) [amending section 21 of this title] shall apply to taxable years ending after December 31, 1981."

+

Pub. L. 97–34, title I, §104(e), Aug. 13, 1981, 95 Stat. 190, provided that: "The amendments made by this section [amending this section and sections 63, 151, 6012, and 6013 of this title] shall apply to taxable years beginning after December 31, 1984."

+

Effective Date of 1978 Amendment

+

Pub. L. 95–600, title I, §101(f)(1), Nov. 6, 1978, 92 Stat. 2770, provided that: "The amendments made by subsections (a), (b), (c), and (d) [amending sections 63, 402, 1302, and 6012 of this title] shall apply to taxable years beginning after December 31, 1978."

+

Effective Date of 1977 Amendment

+

Pub. L. 95–30, title I, §106(a), May 23, 1977, 91 Stat. 141, provided that: "The amendments made by sections 101, 102, and 104 [amending this section and sections 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6012, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144, and 145 of this title] shall apply to taxable years beginning after December 31, 1976."

+

Effective Date of 1969 Amendment

+

Pub. L. 91–172, title VIII, §803(f), Dec. 30, 1969, 83 Stat. 685, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) [amending this section], (b) [amending section 2 of this title], and (d) (other than paragraphs (1) and (8)) [amending sections 5, 511, 632, 641, 1347, and 6015 of this title] shall apply to taxable years beginning after December 31, 1970, except that section 2(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 2(c) of this title], as amended by subsection (b), shall also apply to taxable years beginning after December 31, 1969. The amendments made by subsections (c) [amending section 3 of this title], (d)(1) [amending section 6014 of this title], and (d)(8) [amending section 1304 of this title] shall apply to taxable years beginning after December 31, 1969".

+

Effective Date of 1966 Amendment

+

Pub. L. 89–809, title I, §103(n), Nov. 13, 1966, 80 Stat. 1555, provided that:

+

"(1) The amendments made by this section (other than the amendments made by subsections (h), (i), and (k)) [enacting section 877 of this title, amending this section and sections 116, 154, 871, 872, 873, 874, 875, 932, 6015, and 7701 of this title, renumbering section 877 as 878, and repealing section 1493 of this title] shall apply with respect to taxable years beginning after December 31, 1966.

+

"(2) The amendments made by subsection (h) [amending section 1441 of this title] shall apply with respect to payments made in taxable years of recipients beginning after December 31, 1966.

+

"(3) The amendments made by subsection (i) [amending section 1461 of this title] shall apply with respect to payments occurring after December 31, 1966.

+

"(4) The amendments made by subsection (k) [amending section 3401 of this title] shall apply with respect to remuneration paid after December 31, 1966."

+

Effective Date of 1964 Amendment

+

Pub. L. 88–272, title I, §131, Feb. 26, 1964, 78 Stat. 30, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [amending this section and sections 2, 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504, and 6655 of this title] shall apply with respect to taxable years beginning after December 31, 1963."

+ + +

Short Title of 2024 Amendment

+

Pub. L. 118–168, §1, Dec. 23, 2024, 138 Stat. 2586, provided that: "This Act [amending sections 4980H, 6055, 6056, and 6501 of this title and enacting provisions set out as notes under sections 4980H, 6055, and 6501 of this title] may be cited as the 'Employer Reporting Improvement Act'."

+

Pub. L. 118–167, §1, Dec. 23, 2024, 138 Stat. 2584, provided that: "This Act [amending sections 6055 and 6056 of this title and enacting provisions set out as a note under section 6055 of this title] may be cited as the 'Paperwork Burden Reduction Act'."

+

Pub. L. 118–146, §1, Dec. 12, 2024, 138 Stat. 1673, provided that: "This Act [amending section 170 of this title and enacting provisions set out as a note under section 170 of this title] may be cited as the 'VSO Equal Tax Treatment Act' or as the 'VETT Act'."

+

Pub. L. 118–60, §1, May 10, 2024, 138 Stat. 1018, provided that: "This Act [amending section 9502 of this title] may be cited as the 'Airport and Airway Extension Act of 2024, Part II'."

+

Pub. L. 118–41, §1, Mar. 8, 2024, 138 Stat. 20, provided that: "This Act [amending sections 4043, 4081, 4083, 4261, 4271, and 9502 of this title, section 124n of Title 6, Domestic Security, sections 106, 41742, 41743, 44310, 44803, 44807, 44810, 47104, 47107, 47114, 47115, 47141, 47143, 48101 to 48103, and 48105 of Title 49, Transportation, and section 50905 of Title 51, National and Commercial Space Programs, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 40103, 41705, 41731, 42302, 44810, 47102, 47104, and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2024'."

+

Short Title of 2023 Amendment

+

Pub. L. 118–34, §1(a), Dec. 26, 2023, 137 Stat. 1112, provided that: "This Act [amending sections 4043, 4081, 4083, 4261, 4271, and 9502 of this title, sections 106, 41742, 41743, 44310, 44803, 44807, 44810, 47104, 47107, 47114, 47115, 47141, 47143, 48101 to 48103, and 48105 of Title 49, Transportation, and section 50905 of Title 51, National and Commercial Space Programs, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 40103, 41705, 41731, 42302, 44810, 47102, 47104, and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2023, Part II'."

+

Short Title of 2022 Amendment

+

Pub. L. 117–328, div. T, §1(a), Dec. 29, 2022, 136 Stat. 5275, provided that: "This division [see Tables for classification] may be cited as the 'SECURE 2.0 Act of 2022'."

+

Short Title of 2020 Amendment

+

Pub. L. 116–260, div. N, title II, §271(a), Dec. 27, 2020, 134 Stat. 1964, provided that: "This subtitle [subtitle B (§§271–288) of title II of div. N of Pub. L. 116–260, see Tables for classification] may be cited as the 'COVID-related Tax Relief Act of 2020'."

+

Pub. L. 116–260, div. EE, §1(a), Dec. 27, 2020, 134 Stat. 3038, provided that: "This division [see Tables for classification] may be cited as the 'Taxpayer Certainty and Disaster Tax Relief Act of 2020'."

+

Short Title of 2019 Amendment

+

Pub. L. 116–94, div. O, §1(a), Dec. 20, 2019, 133 Stat. 3137, provided that: "This Act [div. O of Pub. L. 116–94, see Tables for classification] may be cited as the 'Setting Every Community Up for Retirement Enhancement Act of 2019'."

+

Pub. L. 116–94, div. P, title XIII, §1301, Dec. 20, 2019, 133 Stat. 3204, provided that: "This title [amending section 4975 of this title and section 1108 of Title 29, Labor, and enacting provisions set out as a note under section 4975 of this title] may be cited as the 'Temporary Relief from Certain ERISA Requirements Act of 2020'."

+

Pub. L. 116–94, div. Q, §1(a), Dec. 20, 2019, 133 Stat. 3226, provided that: "This division [see Tables for classification] may be cited as the 'Taxpayer Certainty and Disaster Tax Relief Act of 2019'."

+

Pub. L. 116–25, §1(a), July 1, 2019, 133 Stat. 981, provided that: "This Act [see Tables for classification] may be cited as the 'Taxpayer First Act'."

+

Short Title of 2018 Amendment

+

Pub. L. 115–250, §1, Sept. 29, 2018, 132 Stat. 3164, provided that: "This Act [amending section 9502 of this title] may be cited as the 'Airport and Airway Extension Act of 2018, Part II'."

+

Pub. L. 115–141, div. M, title I, §1, Mar. 23, 2018, 132 Stat. 1046, provided that: "This title [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 41743, 44506, 47104, 47107, 47115, 47124, 47141, and 48101 to 48103 of Title 49, Transportation, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2018'."

+

Pub. L. 115–141, div. U, §1(a), Mar. 23, 2018, 132 Stat. 1159, provided that: "This division [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2018'."

+

Short Title of 2017 Amendment

+

Pub. L. 115–63, §1(a), Sept. 29, 2017, 131 Stat. 1168, provided that: "This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title, sections 254c–3, 256h, 256i, and 1395iii of Title 42, The Public Health and Welfare, and sections 106, 41742, 41743, 47104, 47107, 47114, 47115, 47124, 47141, 48101 to 48103, and 48114 of Title 49, Transportation, and amending provisions set out as a note under section 1395l of Title 42, provisions set out as a note preceding section 42301 of Title 49, and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Disaster Tax Relief and Airport and Airway Extension Act of 2017'."

+

Short Title of 2016 Amendment

+

Pub. L. 114–239, §1, Oct. 7, 2016, 130 Stat. 973, provided that: "This Act [amending section 74 of this title and enacting provisions set out as a note under section 74 of this title] may be cited as the 'United States Appreciation for Olympians and Paralympians Act of 2016'."

+

Pub. L. 114–184, §1, June 30, 2016, 130 Stat. 536, provided that: "This Act [amending sections 6103 and 7213 of this title and enacting provisions set out as a note under section 6103 of this title] may be cited as the 'Recovering Missing Children Act'."

+

Pub. L. 114–141, §1(a), Mar. 30, 2016, 130 Stat. 322, provided that: "This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 47104, 47107, 47115, 47124, 47141, and 48101 to 48103 of Title 49, Transportation, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2016'."

+

Short Title of 2015 Amendment

+

Pub. L. 114–113, div. Q, §1(a), Dec. 18, 2015, 129 Stat. 3040, provided that: "This division [see Tables for classification] may be cited as the 'Protecting Americans from Tax Hikes Act of 2015'."

+

Pub. L. 114–74, §1(a), Nov. 2, 2015, 129 Stat. 584, provided that: "This Act [see Tables for classification] may be cited as the 'Bipartisan Budget Act of 2015'."

+

Pub. L. 114–55, §1(a), Sept. 30, 2015, 129 Stat. 522, provided that: "This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title, sections 106, 41742, 47104, 47107, 47115, 47124, 47141, 48101 to 48103, and 48114 of Title 49, Transportation, and section 50905 of Title 51, National and Commercial Space Programs, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2015'."

+

Pub. L. 114–26, §1, June 29, 2015, 129 Stat. 319, provided that: "This Act [probably means sections 1 to 3 of Pub. L. 114–26, see Tables for classification] may be cited as the 'Defending Public Safety Employees' Retirement Act'."

+

Pub. L. 114–14, §1, May 22, 2015, 129 Stat. 198, provided that: "This Act [amending section 104 of this title] may be cited as the 'Don't Tax Our Fallen Public Safety Heroes Act'."

+

Short Title of 2014 Amendment

+

Pub. L. 113–295, div. A, §1(a), Dec. 19, 2014, 128 Stat. 4010, provided that: "This division [see Tables for classification] may be cited as the 'Tax Increase Prevention Act of 2014'."

+

Pub. L. 113–295, div. A, title II, §201, Dec. 19, 2014, 128 Stat. 4024, provided that: "This title [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2014'."

+

Pub. L. 113–295, div. B, §1(a), Dec. 19, 2014, 128 Stat. 4056, provided that: "This division [see Tables for classification] may be cited as the 'Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014' or the 'Stephen Beck, Jr., ABLE Act of 2014'."

+

Pub. L. 113–168, §1, Sept. 26, 2014, 128 Stat. 1883, provided that: "This Act [enacting section 139E of this title and provisions set out as notes under section 139E of this title] may be cited as the 'Tribal General Welfare Exclusion Act of 2014'."

+

Pub. L. 113–94, §1, Apr. 3, 2014, 128 Stat. 1085, provided that: "This Act [amending sections 9006, 9008, 9009, 9012, and 9037 of this title and sections 282 and 282a of Title 42, The Public Health and Welfare, and enacting provisions set out as a note under section 282a of Title 42] may be cited as the 'Gabriella Miller Kids First Research Act'."

+

Short Title of 2013 Amendment

+

Pub. L. 112–240, §1(a), Jan. 2, 2013, 126 Stat. 2313, provided that: "This Act [see Tables for classification] may be cited as the 'American Taxpayer Relief Act of 2012'."

+

Short Title of 2012 Amendment

+

Pub. L. 112–141, div. D, §40001, July 6, 2012, 126 Stat. 844, provided that: "This division [see Tables for classification] may be cited as the 'Highway Investment, Job Creation, and Economic Growth Act of 2012'."

+

Pub. L. 112–96, §1(a), Feb. 22, 2012, 126 Stat. 156, provided that: "This Act [see Tables for classification] may be cited as the 'Middle Class Tax Relief and Job Creation Act of 2012'."

+

Pub. L. 112–96, title II, §2001, Feb. 22, 2012, 126 Stat. 159, provided that: "This title [enacting sections 505 and 1111 of Title 42, The Public Health and Welfare, amending sections 3304 and 3306 of this title, section 503 of Title 42, and section 352 of Title 45, Railroads, enacting provisions set out as notes under this section, sections 3304 and 3306 of this title, and sections 503 and 1111 of Title 42, amending provisions set out as notes under section 3304 of this title, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Extended Benefits, Reemployment, and Program Integrity Improvement Act'."

+

Pub. L. 112–96, title II, §2121, Feb. 22, 2012, 126 Stat. 163, provided that: "This subtitle [subtitle B (§§2121–2124) of title II of Pub. L. 112–96, amending section 352 of Title 45, Railroads, and enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Benefits Extension Act of 2012'."

+

Pub. L. 112–96, title II, §2160, Feb. 22, 2012, 126 Stat. 171, provided that: "This subtitle [subtitle D (§§2160–2166) of title II of Pub. L. 112–96, amending sections 3304 and 3306 of this title and section 503 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Layoff Prevention Act of 2012'."

+

Pub. L. 112–91, §1, Jan. 31, 2012, 126 Stat. 3, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41742, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2012'."

+

Short Title of 2011 Amendment

+

Pub. L. 112–78, §1(a), Dec. 23, 2011, 125 Stat. 1280, provided that: "This Act [enacting section 4547 of Title 12, Banks and Banking, amending section 645 of Title 2, The Congress, section 1709 of Title 12, sections 1395l, 1395m, 1395w–4, 1396a, 1396r–6, and 1396u–3 of Title 42, The Public Health and Welfare, and section 352 of Title 45, Railroads, enacting provisions set out as notes under sections 1401 and 3304 of this title, section 1709 of Title 12, and section 1395ww of Title 42, and amending provisions set out as notes under sections 1401 and 3304 of this title and sections 1395m, 1395w–4, and 1395ww of Title 42] may be cited as the 'Temporary Payroll Tax Cut Continuation Act of 2011'."

+

Pub. L. 112–56, title I, §101, Nov. 21, 2011, 125 Stat. 712, provided that: "This title [amending section 3402 of this title and enacting provisions set out as a note under section 3402 of this title] may be cited as the '3% Withholding Repeal and Job Creation Act'."

+

Pub. L. 112–30, title II, §201, Sept. 16, 2011, 125 Stat. 357, provided that: "This title [amending sections 4081, 4261, 4271 and 9502 of this title and sections 106, 40117, 41742, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title, and amending provisions set out as notes under section 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part V'."

+

Pub. L. 112–27, §1, Aug. 5, 2011, 125 Stat. 270, provided that: "This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 41731, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part IV'."

+

Pub. L. 112–21, §1, June 29, 2011, 125 Stat. 233, provided that: "This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part III'."

+

Pub. L. 112–16, §1, May 31, 2011, 125 Stat. 218, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part II'."

+

Pub. L. 112–9, §1, Apr. 14, 2011, 125 Stat. 36, provided that: "This Act [amending sections 36B and 6041 of this title and enacting provisions set out as notes under sections 36B and 6041 of this title] may be cited as the 'Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011'."

+

Pub. L. 112–7, §1, Mar. 31, 2011, 125 Stat. 31, provided that: "This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011'."

+

Short Title of 2010 Amendment

+

Pub. L. 111–329, §1, Dec. 22, 2010, 124 Stat. 3566, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010, Part IV'."

+

Pub. L. 111–325, §1(a), Dec. 22, 2010, 124 Stat. 3537, provided that: "This Act [amending sections 267, 302, 316, 562, 851, 852, 853, 853A, 854, 855, 860, 871, 1212, and 4982 of this title, repealing section 6697 of this title, and enacting provisions set out as notes under sections 267, 316, 562, 851, 852, 854, 855, 860, 1212, and 4982 of this title] may be cited as the 'Regulated Investment Company Modernization Act of 2010'."

+

Pub. L. 111–312, §1(a), Dec. 17, 2010, 124 Stat. 3296, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010'."

+

Pub. L. 111–249, §1, Sept. 30, 2010, 124 Stat. 2627, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 1135, 40117, 41743, 44302, 44303, 44703, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and sections 1135 and 40117 of Title 49, and amending provisions set out as notes under sections 41731, 44701, and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010, Part III'."

+

Pub. L. 111–240, title II, §2001, Sept. 27, 2010, 124 Stat. 2553, provided that: "This title [amending sections 38 to 40, 55, 72, 162, 168, 179, 195, 280F, 402A, 460, 861, 862, 864, 1202, 1374, 1400L, 1400N, 6041, 6330, 6707A, 6721, and 6722 of this title and enacting provisions set out as notes under sections 38 to 40, 72, 162, 168, 179, 195, 280F, 402A, 460, 861, 1202, 1374, 6041, 6330, 6655, 6662A, 6707A, and 6721 of this title] may be cited as the 'Creating Small Business Jobs Act of 2010'."

+

Pub. L. 111–237, §1, Aug. 16, 2010, 124 Stat. 2497, provided that: "This Act [amending sections 6201, 6213, 6302, and 6501 of this title and enacting provisions set out as notes under sections 6201, 6302, and 6655 of this title] may be cited as the 'Firearms Excise Tax Improvement Act of 2010'."

+

Pub. L. 111–226, §1, Aug. 10, 2010, 124 Stat. 2389, provided that: "This Act [enacting section 909 of this title, amending sections 32, 304, 861, 864, 871, 901, 904, 960, 2104, 6012, 6051, 6302, and 6501 of this title and section 1396r–8 of Title 42, The Public Health and Welfare, repealing section 3507 of this title, enacting provisions set out as notes under sections 32, 304, 861, 864, 901, 904, 909, 960, and 6501 of this title and section 1396r–8 of Title 42, and amending provisions set out as a note under section 1396d of Title 42] may be cited as the '________Act of________'. [sic]"

+

Pub. L. 111–205, §1, July 22, 2010, 124 Stat. 2236, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Extension Act of 2010'."

+

Pub. L. 111–198, §1, July 2, 2010, 124 Stat. 1356, provided that: "This Act [amending sections 36, 6103, and 6657 of this title, section 1187 of Title 8, Aliens and Nationality, and section 2131 of Title 22, Foreign Relations and Intercourse, and enacting provisions set out as notes under sections 36, 6103, and 6657 of this title] may be cited as the 'Homebuyer Assistance and Improvement Act of 2010'."

+

Pub. L. 111–197, §1, July 2, 2010, 124 Stat. 1353, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010, Part II'."

+

Pub. L. 111–161, §1, Apr. 30, 2010, 124 Stat. 1126, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010'."

+

Pub. L. 111–159, §1, Apr. 26, 2010, 124 Stat. 1123, provided that: "This Act [amending section 5000A of this title and enacting provisions set out as a note under section 5000A of this title] may be cited as the 'TRICARE Affirmation Act'."

+

Pub. L. 111–157, §1, Apr. 15, 2010, 124 Stat. 1116, provided that: "This Act [amending section 119 of Title 17, Copyrights, sections 1395w–4 and 1396b of Title 42, The Public Health and Welfare, and section 325 of Title 47, Telecommunications, enacting provisions set out as notes under sections 3304 and 6432 of this title and section 1395w–4 of Title 42, and amending provisions set out as notes under sections 3304 and 6432 of this title and section 119 of Title 17] may be cited as the 'Continuing Extension Act of 2010'."

+

Pub. L. 111–153, §1, Mar. 31, 2010, 124 Stat. 1084, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2010'."

+

Pub. L. 111–147, §1(a), Mar. 18, 2010, 124 Stat. 71, provided that: "This Act [enacting chapter 4 and section 6038D of this title, amending sections 51, 54F, 149, 163, 165, 179, 643, 679, 864, 871, 881, 1287, 1291, 1298, 3111, 3221, 4701, 6011, 6048, 6229, 6414, 6431, 6501, 6513, 6611, 6662, 6677, 6724, and 9502 to 9504 of this title, section 777c of Title 16, Conservation, sections 405 and 410 of Title 23, Highways, section 3121 of Title 31, Money and Finance, and sections 5305, 5307, 5309, 5311, 5337, 5338, 31104, and 31144 of Title 49, Transportation, enacting provisions set out as notes under sections 38, 51, 54F, 149, 179, 643, 679, 864, 871, 1291, 6011, 6038D, 6048, 6229, 6431, 6655, 6662, 6677, 9502, and 9503 of this title and section 101 of Title 23, and amending provisions set out as notes under section 901 of Title 2, The Congress, sections 402, 403, and 405 of Title 23, and sections 5309, 5310, 5338, 14710, 31100, 31301, and 31309 of Title 49] may be cited as the 'Hiring Incentives to Restore Employment Act'."

+

Pub. L. 111–144, §1, Mar. 2, 2010, 124 Stat. 42, provided that: "This Act [amending sections 35, 139C, 6432, and 6720C of this title, section 119 of Title 17, Copyrights, sections 1395l and 1395w–4 of Title 42, The Public Health and Welfare, and section 325 of Title 47, Telecommunications, enacting provisions set out as a note under section 6432 of this title, and amending provisions set out as notes under sections 3304 and 6432 of this title and section 119 of Title 17] may be cited as the 'Temporary Extension Act of 2010'."

+

Short Title of 2009 Amendment

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Pub. L. 111–116, §1, Dec. 16, 2009, 123 Stat. 3031, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II'."

+

Pub. L. 111–92, §1, Nov. 6, 2009, 123 Stat. 2984, provided that: "This Act [amending sections 36, 56, 132, 172, 810, 864, 1400C, 3301, 6011, 6213, 6698, and 6699 of this title, section 1103 of Title 42, The Public Health and Welfare, and section 352 of Title 45, Railroads, enacting provisions set out as notes under sections 36, 56, 132, 172, 864, 3301, 3304, 6011, 6213, 6655, and 6698 of this title and section 1103 of Title 42, and amending provisions set out as a note under section 3304 of this title] may be cited as the 'Worker, Homeownership, and Business Assistance Act of 2009'."

+

Pub. L. 111–69, §1, Oct. 1, 2009, 123 Stat. 2054, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Fiscal Year 2010 Federal Aviation Administration Extension Act'."

+

Pub. L. 111–42, title II, §201, July 28, 2009, 123 Stat. 1964, provided that: "This title [enacting provisions set out as a note under section 6655 of this title] may be cited as the 'Corporate Estimated Tax Shift Act of 2009'."

+

Pub. L. 111–12, §1, Mar. 30, 2009, 123 Stat. 1457, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2009'."

+

Pub. L. 111–5, §1, Feb. 17, 2009, 123 Stat. 115, provided that: "This Act [see Tables for classification] may be cited as the 'American Recovery and Reinvestment Act of 2009'."

+

Pub. L. 111–5, div. B, title I, §1000(a), Feb. 17, 2009, 123 Stat. 306, provided that: "This title [see Tables for classification] may be cited as the 'American Recovery and Reinvestment Tax Act of 2009'."

+

Pub. L. 111–5, div. B, title I, §1899, Feb. 17, 2009, 123 Stat. 423, provided that: "This part [part VI (§§1899–1899L) of subtitle I of title I of div. B of Pub. L. 111–5, amending sections 35, 4980B, 7527, and 9801 of this title, sections 1162, 1181, 2918, and 2919 of Title 29, Labor, and sections 300bb–2 and 300gg of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 35, 4980B, 7527, and 9801 of this title] may be cited as the 'TAA Health Coverage Improvement Act of 2009'."

+

Pub. L. 111–5, div. B, title II, §2000(a), Feb. 17, 2009, 123 Stat. 436, provided that: "This title [amending sections 603, 604, 607, 1103, 1308, and 1322 of Title 42, The Public Health and Welfare, and section 352 of Title 45, Railroads, enacting provisions set out as notes under sections 3304 and 6428 of this title and sections 603, 607, 655, 1103, and 1308 of Title 42, and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Assistance for Unemployed Workers and Struggling Families Act'."

+

Short Title of 2008 Amendment

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Pub. L. 110–449, §1, Nov. 21, 2008, 122 Stat. 5014, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Extension Act of 2008'."

+

Pub. L. 110–428, §1, Oct. 15, 2008, 122 Stat. 4839, provided that: "This Act [amending sections 6103 and 7803 of this title and section 376 of Title 28, Judiciary and Judicial Procedure, and enacting provisions set out as notes under sections 6103 and 7207 of this title and section 376 of Title 28] may be cited as the 'Inmate Tax Fraud Prevention Act of 2008'."

+

Pub. L. 110–343, div. B, §1(a), Oct. 3, 2008, 122 Stat. 3807, provided that: "This division [see Tables for classification] may be cited as the 'Energy Improvement and Extension Act of 2008'."

+

Pub. L. 110–343, div. C, §1(a), Oct. 3, 2008, 122 Stat. 3861, provided that: "This division [see Tables for classification] may be cited as the 'Tax Extenders and Alternative Minimum Tax Relief Act of 2008'."

+

Pub. L. 110–343, div. C, title VII, §701, Oct. 3, 2008, 122 Stat. 3912, provided that: "This subtitle [subtitle A (§§701–704) of title VII of div. C of Pub. L. 110–343, amending section 6033 of this title and enacting provisions set out as a note under section 6033 of this title] may be cited as the 'Heartland Disaster Tax Relief Act of 2008'."

+

Pub. L. 110–330, §1, Sept. 30, 2008, 122 Stat. 3717, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2008, Part II'."

+

Pub. L. 110–289, div. C, §3000(a), July 30, 2008, 122 Stat. 2877, provided that: "This division [see Tables for classification] may be cited as the 'Housing Assistance Tax Act of 2008'."

+

Pub. L. 110–253, §1, June 30, 2008, 122 Stat. 2417, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47115, 47141, and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 47104 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2008'."

+

Pub. L. 110–245, §1(a), June 17, 2008, 122 Stat. 1624, provided that: "This Act [enacting chapter 15 and sections 45P and 877A of this title, amending sections 32, 38, 72, 121, 125, 134, 143, 219, 280C, 401, 403, 404, 408A, 414, 457, 530, 877, 3121, 3306, 3401, 6039G, 6103, 6428, 6511, 6651, 7701, and 9812 of this title, section 1185a of Title 29, Labor, and sections 300gg–5, 409, 410, 1382a, and 1382b of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 32, 38, 72, 121, 125, 134, 143, 219, 401, 408A, 414, 3121, 3401, 6103, 6428, 6511, and 6651 of this title and section 1382a of Title 42] may be cited as the 'Heroes Earnings Assistance and Relief Tax Act of 2008'."

+

Pub. L. 110–234, title XV, §15001(a), May 22, 2008, 122 Stat. 1484, and Pub. L. 110–246, §4(a), title XV, §15001(a), June 18, 2008, 122 Stat. 1664, 2246, provided that: "This title [see Tables for classification] may be cited as the 'Heartland, Habitat, Harvest, and Horticulture Act of 2008'."

+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+

Pub. L. 110–190, §1, Feb. 28, 2008, 122 Stat. 643, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 47104 and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 41731 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2008'."

+

Pub. L. 110–185, §1(a), Feb. 13, 2008, 122 Stat. 613, provided that: "This Act [amending this section, sections 168, 179, 1400L, 1400N, 6211, 6213, and 6428 of this title, and section 1324 of Title 31, Money and Finance, and enacting provisions set out as notes under sections 168, 179, and 6428 of this title] may be cited as the 'Economic Stimulus Act of 2008'."

+

Short Title of 2007 Amendment

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Pub. L. 110–172, §1(a), Dec. 29, 2007, 121 Stat. 2473, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2007'."

+

Pub. L. 110–166, §1, Dec. 26, 2007, 121 Stat. 2461, provided that: "This Act [amending sections 26 and 55 of this title and enacting provisions set out as notes under sections 26 and 55 of this title] may be cited as the 'Tax Increase Prevention Act of 2007'."

+

Pub. L. 110–142, §1, Dec. 20, 2007, 121 Stat. 1803, provided that: "This Act [enacting sections 139B and 6699 of this title, amending sections 42, 108, 121, 163, 216, 6103, and 6698 of this title, and enacting provisions set out as notes under sections 42, 108, 121, 139B, 163, 216, 6103, 6655, 6698, and 6699 of this title] may be cited as the 'Mortgage Forgiveness Debt Relief Act of 2007'."

+

Pub. L. 110–28, title VIII, §8201(a), May 25, 2007, 121 Stat. 190, provided that: "This subtitle [subtitle B (§§8201–8248) of title VIII of Pub. L. 110–28, enacting section 6676 of this title, amending this section, sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 1368, 1400N, 1402, 6060, 6103, 6107, 6l09, 6330, 6404, 6503, 6657, 6694 to 6696, 7407, 7427, 7528, and 7701 of this title, and section 411 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section and sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 6060, 6330, 6404, 6657, and 6676 of this title, and amending provisions set out as a note under section 6655 of this title] may be cited as the 'Small Business and Work Opportunity Tax Act of 2007'."

+

Short Title of 2006 Amendment

+

Pub. L. 109–432, §1(a), Dec. 20, 2006, 120 Stat. 2922, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Relief and Health Care Act of 2006'."

+

Pub. L. 109–432, div. A, title III, §301, Dec. 20, 2006, 120 Stat. 2948, provided that: "This title [amending sections 106, 223, 408, and 4980G of this title and enacting provisions set out as notes under sections 106, 223, and 4980G of this title] may be cited as the 'Health Opportunity Patient Empowerment Act of 2006'."

+

Pub. L. 109–227, §1, May 29, 2006, 120 Stat. 385, provided that: "This Act [amending section 219 of this title and enacting provisions set out as notes under section 219 of this title] may be cited as the 'Heroes Earned Retirement Opportunities Act'."

+

Pub. L. 109–222, §1(a), May 17, 2006, 120 Stat. 345, provided that: "This Act [enacting section 4965 of this title, amending this section and sections 26, 54, 55, 142 to 144, 148, 149, 163, 167, 170, 179, 199, 355, 408A, 468B, 852, 871, 897, 911, 953, 954, 1221, 1355, 1445, 3402, 6011, 6033, 6049, 6159, 6652, 7122, and 7872 of this title, enacting provisions set out as notes under this section and sections 26, 54 to 56, 142, 143, 163, 167, 170, 199, 355, 408A, 468B, 852, 897, 911, 954, 1355, 3402, 4965, 6049, 6159, and 6655 of this title, and amending provisions set out as notes under this section and sections 56 and 114 of this title] may be cited as the 'Tax Increase Prevention and Reconciliation Act of 2005'."

+

Short Title of 2005 Amendment

+

Pub. L. 109–135, §1(a), Dec. 21, 2005, 119 Stat. 2577, provided that: "This Act [see Tables for classification] may be cited as the 'Gulf Opportunity Zone Act of 2005'."

+

Pub. L. 109–135, title IV, §401, Dec. 21, 2005, 119 Stat. 2610, provided that: "This subtitle [subtitle A (§§401–413) of title IV of Pub. L. 109–135, see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2005'."

+

Pub. L. 109–73, §1(a), Sept. 23, 2005, 119 Stat. 2016, provided that: "This Act [amending sections 170 and 7508 of this title and enacting provisions set out as notes under sections 170 and 7508 of this title] may be cited as the 'Katrina Emergency Tax Relief Act of 2005'."

+

Pub. L. 109–58, title XIII, §1300(a), Aug. 8, 2005, 119 Stat. 986, provided that: "This title [see Tables for classification] may be cited as the 'Energy Tax Incentives Act of 2005'."

+

Short Title of 2004 Amendment

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Pub. L. 108–357, §1(a), Oct. 22, 2004, 118 Stat. 1418, provided that: "This Act [see Tables for classification] may be cited as the 'American Jobs Creation Act of 2004'."

+

Pub. L. 108–311, §1(a), Oct. 4, 2004, 118 Stat. 1166, provided that: "This Act [see Tables for classification] may be cited as the 'Working Families Tax Relief Act of 2004'."

+

Short Title of 2003 Amendment

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Pub. L. 108–121, §1(a), Nov. 11, 2003, 117 Stat. 1335, provided that: "This Act [amending sections 5, 62, 101, 121, 132, 134, 162, 501, 530, 692, 2201, 3121, 3306, 3401, 6013, and 7508 of this title, section 1478 of Title 10, Armed Forces, and section 58c of Title 19, Customs Duties, and enacting provisions set out as notes under sections 5, 62, 101, 121, 132, 134, 501, 530, 2201, and 7508 of this title and section 1478 of Title 10] may be cited as the 'Military Family Tax Relief Act of 2003'."

+

Pub. L. 108–27, §1(a), May 28, 2003, 117 Stat. 752, provided that: "This Act [enacting section 6429 of this title and section 801 of Title 42, The Public Health and Welfare, amending this section, sections 24, 55, 57, 63, 163, 168, 179, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, 1257, 1400L, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping, repealing section 341 of this title, enacting provisions set out as notes under this section, sections 24, 55, 63, 168, and 179 of this title, and section 1396d of Title 42, and amending provisions set out as notes under this section] may be cited as the 'Jobs and Growth Tax Relief Reconciliation Act of 2003'."

+

Pub. L. 108–26, §1, May 28, 2003, 117 Stat. 751, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Amendments of 2003'."

+

Short Title of 2002 Amendment

+

Pub. L. 107–358, §1, Dec. 17, 2002, 116 Stat. 3015, provided that: "This Act [amending provisions set out as a note under this section] may be cited as the 'Holocaust Restitution Tax Fairness Act of 2002'."

+

Pub. L. 107–181, §1, May 20, 2002, 116 Stat. 583, provided that: "This Act [amending section 107 of this title and enacting provisions set out as a note under section 107 of this title] may be cited as the 'Clergy Housing Allowance Clarification Act of 2002'."

+

Pub. L. 107–147, §1(a), Mar. 9, 2002, 116 Stat. 21, provided that: "This Act [see Tables for classification] may be cited as the 'Job Creation and Worker Assistance Act of 2002'."

+

Pub. L. 107–134, §1(a), Jan. 23, 2002, 115 Stat. 2427, provided that: This Act [enacting sections 139 and 5891 of this title and section 1148 of Title 29, Labor, amending sections 5, 101, 104, 140, 642, 692, 2011, 2053, 2201, 6013, 6081, 6103, 6105, 6161, 6404, 7213, 7508, and 7508A of this title and section 1302 of Title 29, enacting provisions set out as notes under sections 101, 108, 139, 501, 642, 692, 2011, 5891, 6081, and 6103 of this title, section 401 of Title 42, The Public Health and Welfare, and section 40101 of Title 49, Transportation, and amending provisions set out as a note under section 40101 of Title 49] may be cited as the 'Victims of Terrorism Tax Relief Act of 2001'."

+

Short Title of 2001 Amendment

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Pub. L. 107–16, §1(a), June 7, 2001, 115 Stat. 38, provided that: "This Act [see Tables for classification] may be cited as the 'Economic Growth and Tax Relief Reconciliation Act of 2001'."

+

Pub. L. 107–15, §1, June 5, 2001, 115 Stat. 37, provided that: "This Act [amending provisions set out as a note under section 101 of this title] may be cited as the 'Fallen Hero Survivor Benefit Fairness Act of 2001'."

+

Short Title of 2000 Amendment

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Pub. L. 106–573, §1, Dec. 28, 2000, 114 Stat. 3061, provided that: "This Act [amending section 453 of this title and enacting provisions set out as a note under section 453 of this title] may be cited as the 'Installment Tax Correction Act of 2000'."

+

Pub. L. 106–554, §1(a)(7) [§1(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–587, provided that: "This Act [H.R. 5662, as enacted by section 1(a)(7) of Pub. L. 106–554, see Tables for classification] may be cited as the 'Community Renewal Tax Relief Act of 2000'."

+

Pub. L. 106–519, §1(a), Nov. 15, 2000, 114 Stat. 2423, provided that: "This Act [enacting sections 114 and 941 to 943 of this title, amending sections 56, 275, 864, 903 and 999 of this title, and repealing sections 921 to 927 of this title] may be cited as the 'FSC Repeal and Extraterritorial Income Exclusion Act of 2000'."

+

Pub. L. 106–476, title IV, §4001, Nov. 9, 2000, 114 Stat. 2176, provided that: "This title [enacting sections 1681 to 1681b of Title 19, Customs Duties, amending sections 5704, 5754, and 5761 of this title, and enacting provisions set out as notes under sections 5704 and 5761 of this title and section 1681 of Title 19] may be cited as the 'Imported Cigarette Compliance Act of 2000'."

+

Short Title of 1999 Amendment

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Pub. L. 106–170, title V, §500, Dec. 17, 1999, 113 Stat. 1918, provided that: "This title [see Tables for classification] may be cited as the 'Tax Relief Extension Act of 1999'."

+

Short Title of 1998 Amendment

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Pub. L. 105–277, div. J, §1000(a), Oct. 21, 1998, 112 Stat. 2681–886, provided that: "This division [§§1000–5301, see Tables for classification] may be cited as the 'Tax and Trade Relief Extension Act of 1998'."

+

Pub. L. 105–277, div. C, title XV, §1501, Oct. 21, 1998, 112 Stat. 2681–741, provided that: "This title [amending sections 4132 and 9510 of this title and section 300aa–11 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 4132 and 9510 of this title] may be cited as the 'Vaccine Injury Compensation Program Modification Act'."

+

Pub. L. 105–206, §1(a), July 22, 1998, 112 Stat. 685, provided that: "This Act [see Tables for classification] may be cited as the 'Internal Revenue Service Restructuring and Reform Act of 1998'."

+

Pub. L. 105–206, title III, §3000, July 22, 1998, 112 Stat. 726, provided that: "This title [see Tables for classification] may be cited as the 'Taxpayer Bill of Rights 3'."

+

Pub. L. 105–206, title VI, §6001(a), July 22, 1998, 112 Stat. 790, provided that: "This title [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 1998'."

+

Pub. L. 105–178, title IX, §9001(a), June 9, 1998, 112 Stat. 499, provided that: "This title [amending sections 40, 132, 4041, 4051, 4071, 4081, 4091, 4221, 4481 to 4483, 6156, 6412, 6421, 6427, 9503, and 9504 of this title and section 460l–11 of Title 16, Conservation, repealing section 9511 of this title, enacting provisions set out as notes under sections 40, 132, 172, 4041, 6421, and 9503 of this title, and amending provisions set out as a note under section 172 of this title] may be cited as the 'Surface Transportation Revenue Act of 1998'."

+

Short Title of 1997 Amendment

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Pub. L. 105–35, §1, Aug. 5, 1997, 111 Stat. 1104, provided that: "This Act [enacting section 7213A of this title, amending sections 7213 and 7431 of this title, and enacting provisions set out as notes under sections 7213 and 7431 of this title] may be cited as the 'Taxpayer Browsing Protection Act'."

+

Pub. L. 105–34, §1(a), Aug. 5, 1997, 111 Stat. 788, provided that: "This Act [see Tables for classification] may be cited as the 'Taxpayer Relief Act of 1997'."

+

Pub. L. 105–2, §1(a), Feb. 28, 1997, 111 Stat. 4, provided that: "This Act [amending sections 4041, 4081, 4091, 4261, 4271, and 9502 of this title and enacting provisions set out as notes under sections 4041, 4081, and 4261 of this title] may be cited as the 'Airport and Airway Trust Fund Tax Reinstatement Act of 1997'."

+

Short Title of 1996 Amendment

+

Pub. L. 104–188, §1(a), Aug. 20, 1996, 110 Stat. 1755, provided that: "This Act [see Tables for classification] may be cited as the 'Small Business Job Protection Act of 1996'."

+

Pub. L. 104–168, §1(a), July 30, 1996, 110 Stat. 1452, provided that: "This Act [enacting sections 4958, 7434, 7435, and 7524 of this title, amending sections 501, 4955, 4963, 6013, 6033, 6041 to 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, 6050N, 6103, 6104, 6159, 6201, 6213, 6323, 6334, 6343, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 6685, 7122, 7213, 7422, 7430, 7433, 7454, 7502, 7608, 7609, 7623, 7802, 7805, and 7811 of this title, renumbering sections 7434 and 7435 as sections 7435 and 7436 of this title, enacting provisions set out as notes under sections 501, 4955, 6013, 6033, 6041, 6103, 6104, 6159, 6201, 6311, 6323, 6334, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 7122, 7430, 7433 to 7435, 7524, 7608, 7609, 7623, 7802, 7803, 7805, and 7811 of this title, and amending provisions set out as a note under section 7608 of this title] may be cited as the 'Taxpayer Bill of Rights 2'."

+

Short Title of 1994 Amendment

+

Pub. L. 103–465, title VII, §750, Dec. 8, 1994, 108 Stat. 5012, provided that: "This subtitle [subtitle F (§§750–781) of title VII of Pub. L. 103–465, enacting sections 1310, 1311, and 1350 of Title 29, Labor, amending sections 401, 404, 411, 412, 415, 417, 4971, and 4972 of this title and sections 1053 to 1056, 1082, 1132, 1301, 1303, 1305, 1306, 1322, 1341, 1342, and 1343 of Title 29, and enacting provisions set out as notes under sections 401, 411, 412, and 4972 of this title and sections 1056, 1082, 1303, 1306, 1310, 1311, 1322, 1341, and 1342 of Title 29] may be cited as the 'Retirement Protection Act of 1994'."

+

Pub. L. 103–387, §1, Oct. 22, 1994, 108 Stat. 4071, provided that: "This Act [enacting section 3510 of this title, amending sections 3102 and 3121 of this title, section 3701 of Title 31, Money and Finance, and sections 401, 402, 404, 409, 410, and 1383 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 3102 and 3510 of this title, section 3701 of Title 31, and sections 401, 402, and 1383 of Title 42] may be cited as the 'Social Security Domestic Employment Reform Act of 1994'."

+

Short Title of 1993 Amendment

+

Pub. L. 103–152, §1, Nov. 24, 1993, 107 Stat. 1516, provided that: "This Act [amending sections 503, 504, 1105, 1108, and 1382j of Title 42, The Public Health and Welfare, enacting provisions set out as notes under section 3304 of this title and sections 503 and 1382j of Title 42, amending provisions set out as notes under section 3304 of this title and section 352 of Title 45, Railroads, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Unemployment Compensation Amendments of 1993'."

+

Pub. L. 103–66, title XIII, §13001(a), Aug. 10, 1993, 107 Stat. 416, provided that: "This chapter [chapter 1 (§§13001–13444) of title XIII of Pub. L. 103–66, see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1993'."

+

Pub. L. 103–6, §1, Mar. 4, 1993, 107 Stat. 33, provided that: "This Act [enacting provisions set out as notes under section 3304 of this title, section 31 of Title 2, The Congress, and section 352 of Title 45, Railroads, and amending provisions set out as notes under section 3304 of this title and section 352 of Title 45] may be cited as the 'Emergency Unemployment Compensation Amendments of 1993'."

+

Short Title of 1992 Amendment

+

Pub. L. 102–486, title XIX, §19141, Oct. 24, 1992, 106 Stat. 3036, provided that: "This subtitle [subtitle C (§§19141–19143) of title XIX of Pub. L. 102–486, enacting sections 9701 to 9722 of this title, amending sections 1231 and 1232 of Title 30, Mineral Lands and Mining, and enacting provisions set out as a note under section 9701 of this title] may be cited as the 'Coal Industry Retiree Health Benefit Act of 1992'."

+

Pub. L. 102–318, §1, July 3, 1992, 106 Stat. 290, provided that: "This Act [enacting section 1110 of Title 42, The Public Health and Welfare, amending sections 55, 62, 72, 151, 219, 401 to 404, 406 to 408, 411, 414, 415, 457, 691, 871, 877, 1441, 3121, 3304, 3306, 3402, 3405, 4973, 4980A, 6047, 6652, 6655, and 7701 of this title, section 8509 of Title 5, Government Organization and Employees, section 2291 of Title 19, Customs Duties, and sections 502, 503, 1101, 1102, 1104, and 1105 of Title 42, enacting provisions set out as notes under sections 401, 402, 3302, 3304, and 6655 of this title, section 8509 of Title 5, section 2291 of Title 19, and sections 502, 666, 1102, and 1108 of Title 42, and amending provisions set out as notes under section 3304 of this title, sections 502 and 666 of Title 42, and section 352 of Title 45, Railroads] may be cited as the 'Unemployment Compensation Amendments of 1992'."

+

Short Title of 1991 Amendment

+

Pub. L. 102–240, title VIII, §8001(a), Dec. 18, 1991, 105 Stat. 2203, provided that: "This title [enacting section 9511 of this title, amending sections 4041, 4051, 4071, 4081, 4091, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, 9503, and 9504 of this title and section 460l–11 of Title 16, Conservation, and enacting provisions set out as notes under section 9503 of this title, section 101 of Title 23, Highways, and section 1601 of former Title 49, Transportation] may be cited as the 'Surface Transportation Revenue Act of 1991'."

+

Pub. L. 102–227, §1(a), Dec. 11, 1991, 105 Stat. 1686, provided that: "This Act [amending sections 25, 28, 41, 42, 48, 51, 57, 120, 127, 143, 144, 162, 864, and 6655 of this title and enacting provisions set out as notes under sections 25, 28, 42, 51, 120, 127, 143, 144, 162, 864, and 6655 of this title] may be cited as the 'Tax Extension Act of 1991'."

+

Short Title of 1990 Amendment

+

Pub. L. 101–508, title XI, §11001(a), Nov. 5, 1990, 104 Stat. 1388–400, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1990'."

+

Short Title of 1989 Amendment

+

Pub. L. 101–239, title VII, §7001(a), Dec. 19, 1989, 103 Stat. 2301, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1989'."

+

Pub. L. 101–239, title VII, §7701, Dec. 19, 1989, 103 Stat. 2388, provided that: "This subtitle [subtitle G (§§7701–7743) of title VII of Pub. L. 101–239, see Tables for classification] may be cited as the 'Improved Penalty Administration and Compliance Tax Act'."

+

Short Title of 1988 Amendment

+

Pub. L. 100–647, §1(a), Nov. 10, 1988, 102 Stat. 3342, provided that: "This Act [see Tables for classification] may be cited as the 'Technical and Miscellaneous Revenue Act of 1988'."

+

Pub. L. 100–647, title VI, §6226, Nov. 10, 1988, 102 Stat. 3730, provided that: "This subtitle [subtitle J (§§6226–6247) of title VI of Pub. L. 100–647, enacting sections 6159, 6326, 6712, 7430, 7432, 7433, 7520, 7521, and 7811 of this title, amending sections 6213, 6214, 6331, 6332, 6334, 6335, 6343, 6404, 6512, 6601, 6673, 6863, 7216, 7429, 7481, 7482, 7802, and 7805 of this title and section 504 of Title 5, Government Organization and Employees, renumbering section 6326 as 6327, 7432 as 7433, and 7433 as 7434 of this title, and enacting provisions set out as notes under this section and sections 6159, 6213, 6214, 6326, 6331, 6404, 6512, 6673, 6712, 6863, 7429, 7430, 7432, 7520, 7521, 7605, 7801 to 7803, 7805, and 7811 of this title] may be cited as the 'Omnibus Taxpayer Bill of Rights'."

+

Short Title of 1987 Amendment

+

Pub. L. 100–223, title IV, §401, Dec. 30, 1987, 101 Stat. 1532, provided that: "This title [enacting section 4283 of this title, amending sections 4041, 4261, 4271, 6427, and 9502 of this title, and enacting provisions set out as notes under sections 4041 and 4261 of this title] may be cited as the 'Airport and Airway Revenue Act of 1987'."

+

Pub. L. 100–203, title IX, §9302(a), Dec. 22, 1987, 101 Stat. 1330–333, provided that: "This part [part II (§§9302–9346) of subtitle D of part II of Pub. L. 100–203, enacting sections 1085b and 1371 of Title 29, Labor, amending sections 401, 404, 411, 412, 414, and 4971 of this title and sections 1021, 1023, 1024, 1054, 1082 to 1084, 1085a, 1086, 1103, 1107, 1113, 1132, 1201, 1301, 1305 to 1307, 1322, 1341, 1342, 1344, 1349, 1362, 1364, 1367, and 1368 of Title 29, repealing section 1349 of Title 29, and enacting provisions set out as notes under sections 401, 404, 412, and 4971 of this title and sections 1054, 1107, 1132, 1301, 1305, 1322, and 1344 of Title 29] may be cited as the 'Pension Protection Act'."

+

Pub. L. 100–203, title X, §10000(a), Dec. 22, 1987, 101 Stat. 1330–382, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Act of 1987'."

+

Pub. L. 100–17, title V, §501, Apr. 2, 1987, 101 Stat. 256, provided that: "This title [amending sections 4041, 4051, 4052, 4071, 4081, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, and 9503 of this title and section 460l–11 of Title 16, Conservation, and enacting provisions set out as notes under sections 4052 and 4481 of this title] may be cited as the 'Highway Revenue Act of 1987'."

+

Short Title of 1986 Amendment

+

Pub. L. 99–662, title XIV, §1401, Nov. 17, 1986, 100 Stat. 4266, provided that: "This title [enacting sections 4461, 4462, 9505, and 9506 of this title and section 988a of Title 33, Navigation and Navigable Waters, amending section 4042 of this title and sections 984 and 1804 of Title 33, repealing sections 1801 and 1802 of Title 33, and enacting provisions set out as notes under sections 4042, 4461, 9505, and 9506 of this title and sections 984 and 988 of Title 33] may be cited as the 'Harbor Maintenance Revenue Act of 1986'."

+

Pub. L. 99–514, §1(a), Oct. 22, 1986, 100 Stat. 2085, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1986'."

+

Pub. L. 99–499, title V, §501, Oct. 17, 1986, 100 Stat. 1760, provided that: "This title [enacting sections 59A, 4671, 4672, 9507, and 9508 of this title, amending sections 26, 164, 275, 936, 1561, 4041, 4042, 4081, 4221, 4611, 4612, 4661, 4662, 6154, 6416, 6420, 6421, 6425, 6427, 6655, 9502, 9503, and 9506 of this title and section 9601 of Title 42, The Public Health and Welfare, repealing sections 4681 and 4682 of this title and sections 9631 to 9633, 9641, and 9653 of Title 42, and enacting provisions set out as notes under this section and sections 26, 4041, 4611, 4661, 4671, 4681, 9507, and 9508 of this title] may be cited as the 'Superfund Revenue Act of 1986'."

+

Short Title of 1984 Amendment

+

Pub. L. 98–369, §1(a), July 18, 1984, 98 Stat. 494, provided that: "This Act [see Tables for classification] may be cited as the 'Deficit Reduction Act of 1984'."

+

Pub. L. 98–369, div. A (§§5–1082), §5(a), July 18, 1984, 98 Stat. 494, provided that: "This division [see Tables for classification] may be cited as the 'Tax Reform Act of 1984'."

+

Short Title of 1983 Amendment

+

Pub. L. 98–135, §1, Oct. 24, 1983, 97 Stat. 857, provided that: "This Act [amending section 3306 of this title and sections 1323 and 1397b of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title and section 1323 of Title 42, and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Federal Supplemental Compensation Amendments of 1983'."

+

Pub. L. 98–76, title II, §201, Aug. 12, 1983, 97 Stat. 419, provided that: "This title [enacting sections 3321 to 3323 and 6050G of this title, amending sections 72, 86, 105, 3201, 3202, 3211, 3221, 3231, 6157, 6201, 6317, 6513, and 6601 of this title and section 430 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 72, 105, 3201, 3321, and 6302 of this title and section 231n of Title 45, Railroads] may be cited as the 'Railroad Retirement Revenue Act of 1983'."

+

Pub. L. 98–67, title I, §101(a), Aug. 5, 1983, 97 Stat. 369, provided that: "This title [enacting sections 3406 and 6705 of this title, amending sections 31, 274, 275, 643, 661, 3402, 3403, 3502, 3507, 6011, 6013, 6015, 6042, 6044, 6049, 6051, 6365, 6401, 6413, 6652, 6653, 6654, 6676, 6678, 6682, 7205, 7215, 7431, 7654, and 7701 of this title, repealing sections 3451 to 3456 of this title, enacting provisions set out as notes under sections 31, 3451, and 6011 of this title, and repealing provisions set out as a note under section 3451 of this title] may be cited as the 'Interest and Dividend Tax Compliance Act of 1983'."

+

Pub. L. 97–473, title II, §201, Jan. 14, 1983, 96 Stat. 2607, provided that: "This title [enacting section 7871 of this title, amending sections 41, 103, 164, 170, 2055, 2106, 2522, 4227, 4484, 6420, 6421, 6424, 6427, and 7701 of this title, and enacting provisions set out as a note under section 7871 of this title] may be cited as the 'Indian Tribal Governmental Tax Status Act of 1982'."

+

Pub. L. 97–448, §1(a), Jan. 12, 1983, 96 Stat. 2365, provided that: "This Act [see Tables for classification] may be cited as the 'Technical Corrections Act of 1982'."

+

Pub. L. 97–424, title V, §501(a), Jan. 6, 1983, 96 Stat. 2168, provided that: "This title [see Tables for classification] may be cited as the 'Highway Revenue Act of 1982'."

+

Short Title of 1982 Amendment

+

Pub. L. 97–362, §1(a), Oct. 25, 1982, 96 Stat. 1726, provided that: "This Act [amending sections 8509 and 8521 of Title 5, Government Organization and Employees, sections 48, 172, 4401, 4411, 6051, 7447, 7448, 7456, 7459, and 7463 of this title, and section 601 of former Title 46, Shipping, enacting provisions set out as notes under sections 8509 and 8521 of Title 5 and sections 48, 172, 336, 4401, 4411, 6051, 7448, and 7463 of this title, and amending provisions set out as notes under section 2291 of Title 19, Customs Duties, and section 3306 of this title] may be cited as the 'Miscellaneous Revenue Act of 1982'."

+

Pub. L. 97–354, §1(a), Oct. 19, 1982, 96 Stat. 1669, provided that: "This Act [enacting sections 1361 to 1363, 1366 to 1368, 1371 to 1375, 1377 to 1379, and 6241 to 6245 of this title, amending sections 29, 31, 40, 41, 46, 48, 50A, 50B, 52, 53, 55, 57, 58, 62, 108, 163, 168, 170, 172, 179, 183, 189, 194, 267, 280, 280A, 291, 447, 464, 465, 613A, 992, 1016, 1101, 1212, 1251, 1254, 1256, 3453, 3454, 4992, 4996, 6037, 6042, 6362, and 6661 of this title and section 1108 of Title 29, Labor, omitting section 1376 of this title, and enacting provisions set out as a note under section 1361 of this title] may be cited as the 'Subchapter S Revision Act of 1982'."

+

Pub. L. 97–248, §1(a), Sept. 3, 1982, 96 Stat. 324, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Equity and Fiscal Responsibility Act of 1982'."

+

Pub. L. 97–248, title IV, §401, Sept. 3, 1982, 96 Stat. 648, provided that: "This title [enacting sections 6046A and 6221 to 6232 of this title and section 1508 of Title 28, Judiciary and Judicial Procedure, amending sections 702, 6031, 6213, 6216, 6422, 6501, 6504, 6511, 6512, 6515, 6679, 7422, 7451, 7456, 7459, 7482, and 7485 of this title and section 1346 of Title 28, and enacting provisions set out as notes under sections 6031, 6046A, 6221, and 6231 of this title] may be cited as the 'Tax Treatment of Partnership Items Act of 1982'."

+

Short Title of 1981 Amendment

+

Pub. L. 97–119, title I, §101(a), Dec. 29, 1981, 95 Stat. 1635, provided that: "This subtitle [subtitle A (§§101–104) of title I of Pub. L. 97–119, enacting sections 9500, 9501, 9601, and 9602 of this title, amending sections 501 and 4121 of this title and sections 902, 925, 932, and 934 of Title 30, Mineral Lands and Mining, repealing section 934a of Title 30, and enacting provisions set out as notes under sections 4121 and 9501 of this title and section 934 of Title 30] may be cited as the 'Black Lung Benefits Revenue Act of 1981'."

+

Pub. L. 97–34, §1(a), Aug. 13, 1981, 95 Stat. 172, provided that: "This Act [see Tables for classification] may be cited as the 'Economic Recovery Tax Act of 1981'."

+

Short Title of 1980 Amendment

+

Pub. L. 96–605, §1(a), Dec. 28, 1980, 94 Stat. 3521, provided that: "This Act [enacting sections 66 and 195 of this title, amending sections 48, 105, 125, 274, 401, 408, 409A, 410, 414, 415, 501, 513, 514, 528, 861, 871, and 2055 of this title, and enacting provisions set out as notes under sections 48, 66, 119, 125, 195, 274, 401, 409A, 414, 415, 501, 513, 514, 528, 861, 871, 2055, 3121, and 7701 of this title] may be cited as the 'Miscellaneous Revenue Act of 1980'."

+

Pub. L. 96–589, §1(a), Dec. 24, 1980, 94 Stat. 3389, provided that: "This Act [enacting sections 370, 1398, 1399, 6658, and 7464 of this title, redesignating former section 7464 of this title as 7465, amending sections 108, 111, 118, 128, 302, 312, 337, 351, 354, 355, 357, 368, 381, 382, 422, 443, 542, 703, 1017, 1023, 1371, 3302, 6012, 6036, 6103, 6155, 6161, 6212, 6213, 6216, 6326, 6404, 6503, 6512, 6532, 6871, 6872, 6873, 7430, and 7508 of this title, repealing section 1018 of this title, and enacting provisions set out as a note under section 108 of this title] may be cited as the 'Bankruptcy Tax Act of 1980'."

+

Pub. L. 96–510, title II, §201(a), Dec. 11, 1980, 94 Stat. 2796, provided that: "This title [enacting chapter 38 of this title, sections 9631 to 9641 of Title 42, The Public Health and Welfare, and provisions set out as a note under section 4611 of this title] may be cited as the 'Hazardous Substance Response Revenue Act of 1980'."

+

Pub. L. 96–499, title XI, §1100, Dec. 5, 1980, 94 Stat. 2660, provided: "This title [enacting sections 103A, 280D, 897, 6039C, and 6429 of this title, amending sections 103, 861, 871, 882, 3121, 3306, 4251, 6652, and 6655 of this title and section 409 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 1, 103A, 280D, 897, 3121, and 6655 of this title] may be cited as the 'Revenue Adjustments Act of 1980'."

+

Pub. L. 96–499, title XI, subtitle A (§§1101–1104), §1101, Dec. 5, 1980, 94 Stat. 2660, provided: "This subtitle [enacting section 103A of this title, amending section 103 of this title, and enacting provisions set out as a note under section 103A of this title] may be cited as the 'Mortgage Subsidy Bond Tax Act of 1980'."

+

Pub. L. 96–499, title XI, §1121, Dec. 5, 1980, 94 Stat. 2682, provided: "This subtitle [subtitle C (§§1121–1125) of title XI of Pub. L. 96–499, enacting sections 897 and 6039C of this title, amending sections 861, 871, 882, and 6652 of this title, and enacting provisions set out as notes under section 897 of this title] may be cited as the 'Foreign Investment in Real Property Tax Act of 1980'."

+

Pub. L. 96–471, §1(a), Oct. 19, 1980, 94 Stat. 2247, provided: "This Act [enacting sections 453 to 453B of this title, amending sections 311, 336, 337, 381, former section 453, sections 453B, 481, 644, 691, 1038, 1239, and 1255 of this title, and enacting provisions set out as notes under sections 453, 691, and 1038 of this title] may be cited as the 'Installment Sales Revision Act of 1980'."

+

Pub. L. 96–283, title IV, §401, June 28, 1980, 94 Stat. 582, provided that: "This title [enacting sections 4495 to 4498 of this title and sections 1472, 1473 of Title 30, Mineral Lands and Mining, and enacting provision set out as a note under section 4495 of this title] may be cited as the 'Deep Seabed Hard Mineral Removal Tax Act of 1979'."

+

Pub. L. 96–223, §1(a) Apr. 2, 1980, 94 Stat. 229, provided that: "This Act [see Tables for classification] may be cited as the 'Crude Oil Windfall Profit Tax Act of 1980'."

+

Pub. L. 96–222, §1(a), Apr. 1, 1980, 94 Stat. 194, provided that: "This Act [see Tables for classification] may be cited as the 'Technical Corrections Act of 1979'."

+

Short Title of 1979 Amendment

+

Pub. L. 96–39, title VIII, §801(a), July 26, 1979, 93 Stat. 273, provided that: "This subtitle [subtitle A (§§801–810) of title VIII of Pub. L. 96–39, amending sections 5001, 5002 to 5008, 5043, 5061, 5064, 5066, 5116, 5171 to 5173, 5175 to 5178, 5180, 5181, 5201 to 5205, 5207, 5211 to 5215, 5221 to 5223, 5231, 5232, 5235, 5241, 5273, 5291, 5301, 5352, 5361 to 5363, 5365, 5381, 5391, 5551, 5601, 5604, 5610, 5612, 5615, 5663, 5681, 5682, and 5691 of this title, repealing sections 5009, 5021 to 5026, 5081 to 5084, 5174, 5233, 5234, 5251, 5252, 5364, and 5521 to 5523 of this title, and enacting provisions set out as notes under sections 5001, 5061, 5171, and 5173 of this title] may be cited as the 'Distilled Spirits Tax Revision Act of 1979'."

+

Short Title of 1978 Amendment

+

Pub. L. 95–618, §1(a), Nov. 9, 1978, 92 Stat. 3174, provided that: "This Act [enacting sections 44C, 124, and 4064 of this title, amending sections 39, 46 to 48, 56, 57, 167, 263, 465, 613, 613A, 614, 751, 1016, 1254, 4041, 4063, 4081, 4092, 4093, 4217, 4221, 4222, 4293, 4483, 6096, 6401, 6412, 6416, 6421, 6424, 6427, 6504, and 6675 of this title, redesignating section 124 of this title as section 125, enacting provisions set out as notes under sections 39, 44C, 48, 124, 167, 263, 613, 613A, 4041, 4063, 4064, 4081, 4093, and 4221 of this title, and amending provisions set out as notes under section 57 of this title and section 120 of Title 23, Highways] may be cited as the 'Energy Tax Act of 1978'."

+

Pub. L. 95–615, §1, Nov. 8, 1978, 92 Stat. 3097, provided that: "This Act [probably meaning sections 1 to 8 of Pub. L. 95–615, amending section 167 of this title, enacting provisions set out as notes under sections 61, 62, and 911 of this title, and amending provisions set out as notes under sections 117, 167, 382, 401, and 911 of this title] may be cited as the 'Tax Treatment Extension Act of 1977'."

+

Pub. L. 95–615, §201(a), Nov. 8, 1978, 92 Stat. 3098, provided that: "This Act [probably meaning sections 201 to 210 of Pub. L. 95–615, enacting section 913 of this title, amending sections 43, 62, 119, 217, 911, 1034, 1302, 1304, 1402, 3401, 6011, 6012, and 6091 of this title, and enacting provisions set out as notes under sections 61, 401, and 911 of this title] may be cited as the 'Foreign Earned Income Act of 1978'."

+

Pub. L. 95–600, §1(a), Nov. 6, 1978, 92 Stat. 2763, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1978'."

+

Pub. L. 95–502, title II, §201, Oct. 21, 1978, 92 Stat. 1696, provided that: "This title [enacting section 4042 of this title and sections 1801 to 1804 of Title 33, Navigation and Navigable Waters, amending section 4293 of this title, and enacting provisions set out as notes under section 4042 of this title] may be cited as the 'Inland Waterways Revenue Act of 1978'."

+

Pub. L. 95–227, §1, Feb. 10, 1978, 92 Stat. 11, provided that: "This Act [enacting sections 192, 4121, and 4951 to 4953 of this title and section 934a of Title 30, Mineral Lands and Mining, amended sections 501, 4218, 4221, 4293, 4946, 6104, 6213, 6405, 6416, 6501, 6503, and 7454 of this title and section 934 of Title 30 and enacted provisions set out as notes under sections 192 and 4121 of this title and section 934 of Title 30] may be cited as the 'Black Lung Benefits Revenue Act of 1977'."

+

Short Title of 1977 Amendment

+

Pub. L. 95–30, §1(a), May 23, 1977, 91 Stat. 126, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reduction and Simplification Act of 1977'."

+

Pub. L. 95–19, §1, Apr. 12, 1977, 91 Stat. 39, provided that: "This Act [amending section 3304 of this title, enacting provisions set out as notes under sections 3302, 3304, and 3309 of this title, and amending provisions set out as notes under sections 3302, 3304, and 3309 of this title and sections 359 and 360 of Title 2, The Congress] may be cited as the 'Emergency Unemployment Compensation Extension Act of 1977'."

+

Short Title of 1976 Amendment

+

Pub. L. 94–455, title I, §101, Oct. 4, 1976, 90 Stat. 1525, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1976'."

+

Pub. L. 94–452, §1, Oct. 2, 1976, 90 Stat. 1503, provided that: "This Act [enacting section 6158 of this title, amending sections 311, 1101, 1102, 1103, 6151, 6503, and 6601 of this title, and enacting provisions set out as notes under sections 311, 1101, and 6158 of this title] may be cited as the 'Bank Holding Company Tax Act of 1976'."

+

Short Title of 1975 Amendment

+

Pub. L. 94–164, §1, Dec. 23, 1975, 89 Stat. 970, provided that: "This Act [amending sections 11, 21, 42, 43, 103, 141, 883, 962, 1561, 3402, 6012, 6153, and 6154 of this title and provisions set out as notes under sections 42, 43, and 3402 of this title, and enacting provisions set out as notes under this section and sections 3, 11, 43, 103, and 883 of this title] may be cited as the 'Revenue Adjustment Act of 1975'."

+

Pub. L. 94–12, §1(a), Mar. 29, 1975, 89 Stat. 26, provided that: "This Act [enacting sections, 42, 43, 44, 613A, 907, 955, and 6428 of this title, amending sections 3, 11, 12, 21, 46, 47, 48, 50A, 50B, 56, 141, 214, 535, 613, 703, 851, 901, 902, 951, 954, 962, 993, 1034, 1561, 3304 note, 3402, 6012, 6096, 6201, and 6401 of this title, repealing sections 955 and 963 of this title, and enacting provisions set out as notes under sections 3, 11, 43, 44, 46, 48, 50A, 214, 410, 535, 613A, 907, 955, 993, 3304, 3402, 6428, and 6611 of this title and section 402 of Title 42, The Public Health and Welfare] may be cited as the 'Tax Reduction Act of 1975'."

+

Short Title of 1973 Amendment

+

Pub. L. 93–69, title I, §110, July 10, 1973, 87 Stat. 166, provided that: "This title [amending sections 3201, 3202, 3211, and 3221 of this title and sections 228b, 228c, and 228e of Title 45, Railroads, enacting provisions set out as notes under section 3201 of this title and sections 228b, 228c, 228f, and 228o of Title 45, and amending provisions set out as notes under section 228c of Title 45] may be cited as the 'Railroad Retirement Amendments of 1973'."

+

For short title of Pub. L. 93–17 as the "Interest Equalization Tax Extension Act of 1973", see section 1(a) of Pub. L. 93–17, set out as a note under section 2104 of this title.

+

Short Title of 1972 Amendment

+

Pub. L. 92–512, title II, §201, Oct. 20, 1972, 86 Stat. 936, provided that: "This title [enacting sections 6361 to 6363 of this title, amending sections 6405 and 7463 of this title, and enacting provisions set out as a note under section 7463 of this title] may be cited as the 'Federal-State Tax Collection Act of 1972'."

+

Short Title of 1971 Amendment

+

Pub. L. 92–178, §1(a), Dec. 10, 1971, 85 Stat. 497, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1971'."

+

For short title of Pub. L. 92–9 as the "Interest Equalization Tax Extension Act of 1971", see section 1(a) of Pub. L. 92–9, set out as a note under section 861 of this title.

+

Short Title of 1970 Amendment

+

For short title of Pub. L. 91–614 as the "Excise, Estate, and Gift Tax Adjustment Act of 1970", see section 1 of Pub. L. 91–614, set out as a Short Title note under section 2001 of this title.

+

Short Title of 1969 Amendment

+

Pub. L. 91–172, §1(a), Dec. 30, 1969, 83 Stat. 487, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1969'."

+

For short title of Pub. L. 91–128 as the "Interest Equalization Tax Extension Act of 1969", see section 1(a) of Pub. L. 91–128, set out as a note under section 4182 of this title.

+

Short Title of 1968 Amendment

+

Pub. L. 90–364, §1(a), June 28, 1968, 82 Stat. 251, provided that: "This Act [enacting sections 51 and 6425 of this title, amending sections 103, 243, 276, 501, 963, 3402, 4061, 4251, 6020, 6154, 6412, 6651, 6655, 7203, 7502, and 7701 of this title and sections 603, 607, and 1396b of Title 42, The Public Health and Welfare, repealing sections 6016, 6074, and 4251 to 4254 of this title, enacting provisions set out as notes under sections 51, 103, 276, 501, 4061, 6154, and 7502 of this title, section 3101 of Title 5, Government Organization and Employees, sections 11 and 757b of former Title 31, Money and Finance, and section 1396b of Title 42, and amending notes under section 1396b of Title 42,] may be cited as the 'Revenue and Expenditure Control Act of 1968'."

+

Short Title of 1967 Amendment

+

For short title of Pub. L. 90–59 as the "Interest Equalization Tax Extension Act of 1967", see section 1(a) of Pub. L. 90–59, set out as a note under section 6011 of this title.

+

Short Title of 1966 Amendment

+

For short title of title I of Pub. L. 89–809 as the "Foreign Investors Tax Act of 1966", see section 101 of Pub. L. 89–809, set out as a note under section 861 of this title.

+

For short title of title III of Pub. L. 89–809 as the "Presidential Election Campaign Fund Act of 1966", see section 301 of Pub. L. 89–809, set out as a Short Title note under section 6096 of this title.

+

For short title of Pub. L. 89–719 as the "Federal Tax Lien Act of 1966", see section 1(a) of Pub. L. 89–719, set out as a Short Title note under section 6321 of this title.

+

Short Title of 1965 Amendment

+

Pub. L. 89–44, §1(a), June 21, 1965, 79 Stat. 136, provided that: "This Act [see Tables for classification] may be cited as the 'Excise Tax Reduction Act of 1965'."

+

Short Title of 1964 Amendment

+

Pub. L. 88–348, §1, June 30, 1964, 78 Stat. 237, provided: "That this Act [amending sections 165, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title, and provisions set out as notes under sections 165, 4261, and 5701 of this title] may be cited as the 'Excise-Tax Rate Extension Act of 1964'."

+

Pub. L. 88–272, §2(a), Feb. 26, 1964, 78 Stat 19, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1964'."

+

Short Title of 1963 Amendment

+

Pub. L. 88–52, §1, June 29, 1963, 77 Stat. 72, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, 6412 of this title and provisions set out as notes under sections 4261 and 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1963'."

+

Short Title of 1962 Amendment

+

Pub. L. 87–834, §1(a), Oct. 16, 1962, 76 Stat. 960, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1962'."

+

For short title of Pub. L. 87–792 as the "Self-Employed Individuals Tax Retirement Act of 1962", see section 1 of Pub. L. 87–792, set out as a note under section 401 of this title.

+

Pub. L. 87–508, §1, June 28, 1962, 76 Stat. 114, provided: "That this Act [amending sections 11, 821, 4061, 4251 to 4253, 4261 to 4264, 5001, 5002, 5041, 5051, 5063, 5701, 6707, 6412, 6416, and 6421 of this title, enacting provisions set out as notes under section 4261, 6416, and 6421 of this title, and amending provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1962'."

+

Short Title of 1961 Amendment

+

Pub. L. 87–72, §1, June 30, 1961, 75 Stat. 193, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title and provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1961'."

+

Short Title of 1959 Amendment

+

Pub. L. 86–75, §1, June 30, 1959, 73 Stat. 157, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707 and 6412 of this title and provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1959'."

+

Pub. L. 86–69, §1, June 25, 1959, 73 Stat. 112, provided that: "This Act [amending former part I of subchapter L of this chapter and sections 116, 381, 841, 842, 891, 1016, 1201, 1232, 1504, 4371, and 6501 of this title and enacting provisions set out as notes under sections 801, 6072, and 6655 of this title] may be cited as the 'Life Insurance Company Income Tax Act of 1959'."

+

Short Title of 1958 Amendment

+

Pub. L. 85–866, title I, §1(a), Sept. 2, 1958, 72 Stat. 1606, provided that: "This title [see Tables for classification] may be cited as the 'Technical Amendments Act of 1958'."

+

Pub. L. 85–866, title II, §201, Sept. 2, 1958, 72 Stat. 1676, provided that: "This title [amending sections 165, 172, 179, 535, 1244, 1551, 6161, 6166, 6503, and 6601 of this title and enacting provisions set out as notes under sections 172, 179, 535, 6161 of this title] may be cited as the 'Small Business Tax Revision Act of 1958'."

+

For short title of Pub. L. 85–859 as the "Excise Tax Technical Changes Act of 1958", see section 1(a) of Pub. L. 85–859, set out as a Short Title note under section 5001 of this title.

+

Pub. L. 85–475, §1, June 30, 1958, 72 Stat. 259, provided: "That this Act [amending sections 11, 821, 4061, 4292, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, 6412, 6415, 6416, 7012, and 7272 of this title and repealing sections 4271 to 4273 and 4281 to 4283 of this title] may be cited as the 'Tax Rate Extension Act of 1958'."

+

Short Title of 1957 Amendment

+

Pub. L. 85–12, §1, Mar. 29, 1957, 71 Stat. 9, provided: "That this Act [amending sections 11, 821, 4061, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, and 6412 of this title] may be cited as the 'Tax Rate Extension Act of 1957'."

+

Short Title of 1956 Amendment

+

For short title of title II of act June 29, 1956 as the "Highway Revenue Act of 1956", see section 201(a) of act June 29, 1956, set out as a note under section 4041 of this title.

+

For short title of act Mar. 29, 1956 as the "Tax Rate Extension Act of 1956", see section 1 of act Mar. 29, 1956, set out as a note under section 4041 of this title.

+

Act Mar. 13, 1956, ch. 83, §1, 70 Stat. 36, provided: "That this Act [enacting section 843 of this title and amending sections 316, 501, 594, 801 to 805, 811 to 813, 816 to 818, 821, 822, 832, 841, 842, 891, 1201, 1504, and 4371 of this title] be cited as the 'Life Insurance Company Tax Act for 1955'."

+

Short Title of 1955 Amendment

+

For short title of act Mar. 30, 1955 as the "Tax Rate Extension Act of 1955", see section 1 of act Mar. 30, 1955, set out as a note under section 4041 of this title.

+ + +

Purposes and Principles

+

Pub. L. 111–5, §3, Feb. 17, 2009, 123 Stat. 115, provided that:

+

"(a) Statement of Purposes.—The purposes of this Act [see Tables for classification] include the following:

+

"(1) To preserve and create jobs and promote economic recovery.

+

"(2) To assist those most impacted by the recession.

+

"(3) To provide investments needed to increase economic efficiency by spurring technological advances in science and health.

+

"(4) To invest in transportation, environmental protection, and other infrastructure that will provide long-term economic benefits.

+

"(5) To stabilize State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases.

+

"(b) General Principles Concerning Use of Funds.—The President and the heads of Federal departments and agencies shall manage and expend the funds made available in this Act so as to achieve the purposes specified in subsection (a), including commencing expenditures and activities as quickly as possible consistent with prudent management."

+

Transitional Rules for Taxable Years Which Include May 6, 2003

+

Pub. L. 108–27, title III, §301(c), May 28, 2003, 117 Stat. 759, provided that: "For purposes of applying section 1(h) of the Internal Revenue Code of 1986 in the case of a taxable year which includes May 6, 2003—

+

"(1) The amount of tax determined under subparagraph (B) of section 1(h)(1) of such Code shall be the sum of—

+

"(A) 5 percent of the lesser of—

+

"(i) the net capital gain determined by taking into account only gain or loss properly taken into account for the portion of the taxable year on or after May 6, 2003 (determined without regard to collectibles gain or loss, gain described in section 1(h)(6)(A)(i) of such Code, and section 1202 gain), or

+

"(ii) the amount on which a tax is determined under such subparagraph (without regard to this subsection),

+

"(B) 8 percent of the lesser of—

+

"(i) the qualified 5-year gain (as defined in section 1(h)(9) of the Internal Revenue Code of 1986, as in effect on the day before the date of the enactment of this Act [May 28, 2003]) properly taken into account for the portion of the taxable year before May 6, 2003, or

+

"(ii) the excess (if any) of—

+

     "(I) the amount on which a tax is determined under such subparagraph (without regard to this subsection), over

+

     "(II) the amount on which a tax is determined under subparagraph (A), plus

+

"(C) 10 percent of the excess (if any) of—

+

"(i) the amount on which a tax is determined under such subparagraph (without regard to this subsection), over

+

"(ii) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B).

+

"(2) The amount of tax determined under [former] subparagraph (C) of section (1)(h)(1) of such Code shall be the sum of—

+

"(A) 15 percent of the lesser of—

+

"(i) the excess (if any) of the amount of net capital gain determined under subparagraph (A)(i) of paragraph (1) of this subsection over the amount on which a tax is determined under subparagraph (A) of paragraph (1) of this subsection, or

+

"(ii) the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), plus

+

"(B) 20 percent of the excess (if any) of—

+

"(i) the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), over

+

"(ii) the amount on which a tax is determined under subparagraph (A) of this paragraph.

+

"(3) For purposes of applying section 55(b)(3) of such Code, rules similar to the rules of paragraphs (1) and (2) of this subsection shall apply.

+

"(4) In applying this subsection with respect to any pass-thru entity, the determination of when gains and losses are properly taken into account shall be made at the entity level.

+

"(5) For purposes of applying section 1(h)(11) of such Code, as added by section 302 of this Act, to this subsection, dividends which are qualified dividend income shall be treated as gain properly taken into account for the portion of the taxable year on or after May 6, 2003.

+

"(6) Terms used in this subsection which are also used in section 1(h) of such Code shall have the respective meanings that such terms have in such section."

+

Coordination of Provisions in Amendatory Acts

+

Pub. L. 105–277, div. J, title IV, §4001(b), Oct. 21, 1998, 112 Stat. 2681–906, provided that: "For purposes of applying the amendments made by any title of this division [§§1000–5301, see Tables for classification] other than this title [see Definitions note set out below for classification], the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles."

+

Pub. L. 105–206, title VI, §6001(b), July 22, 1998, 112 Stat. 790, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles."

+

Pub. L. 105–34, title XVI, §1600, Aug. 5, 1997, 111 Stat. 1086, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles."

+

Pub. L. 104–188, title I, §1701, Aug. 20, 1996, 110 Stat. 1868, provided that: "For purposes of applying the amendments made by any subtitle [subtitle A to F (§§1111–1621) and H to J (§§1801–1954) of title I of Pub. L. 104–188, see Tables for classification] of this title other than this subtitle [subtitle G (§§1701–1704) of title I of Pub. L. 104–188, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles."

+

Pub. L. 101–508, title XI, §11700, Nov. 5, 1990, 104 Stat. 1388–505, provided that: "For purposes of applying the amendments made by any subtitle [subtitles A to F (§§11101–11622) and H and I (§§11801–11901) of title XI of Pub. L. 101–508, see Tables for classification] of this title other than this subtitle [subtitle G (§§11700–11704) of title XI of Pub. L. 101–508, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles."

+

Pub. L. 101–239, title VII, §7801(b), Dec. 19, 1989, 103 Stat. 2406, provided that: "For purposes of applying the amendments made by any subtitle [subtitles A to G (§§7101–7743) of title VII of Pub. L. 101–239, see Tables for classification] of this title other than this subtitle [subtitle H (§§7801–7894) of title VII of Pub. L. 101–239, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles."

+

Pub. L. 99–514, title XVIII, §1800, Oct. 22, 1986, 100 Stat. 2784, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles."

+

Adjustments for Consumer Price Index Error

+

Pub. L. 106–554, §1(a)(7) [title III, §308], Dec. 21, 2000, 114 Stat. 2763, 2763A–636, provided that:

+

"(a) Determinations by OMB.—As soon as practicable after the date of the enactment of this Act [Dec. 21, 2000], the Director of the Office of Management and Budget shall determine with respect to each applicable Federal benefit program whether the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries under such program (as compared to payments that would have been made if the error had not occurred). As soon as practicable after the date of the enactment of this Act, but not later than 60 days after such date, the Director shall direct the head of the Federal agency which administers such program to make a payment or payments that, insofar as the Director finds practicable and feasible—

+

"(1) are targeted to the amount of the shortfall experienced by individual beneficiaries, and

+

"(2) compensate for the shortfall.

+

"(b) Coordination with Federal Agencies.—As soon as practicable after the date of the enactment of this Act [Dec. 21, 2000], each Federal agency that administers an applicable Federal benefit program shall, in accordance with such guidelines as are issued by the Director pursuant to this section, make an initial determination of whether, and the extent to which, the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries of an applicable Federal benefit program administered by such agency. Not later than 30 days after such date, the head of such agency shall submit a report to the Director and to each House of the Congress of such determination, together with a complete description of the nature of the shortfall.

+

"(c) Implementation Pursuant to Agency Reports.—Upon receipt of the report submitted by a Federal agency pursuant to subsection (b), the Director shall review the initial determination of the agency, the agency's description of the nature of the shortfall, and the compensation payments proposed by the agency. Prior to directing payment of such payments pursuant to subsection (a), the Director shall make appropriate adjustments (if any) in the compensation payments proposed by the agency that the Director determines are necessary to comply with the requirements of subsection (a) and transmit to the agency a summary report of the review, indicating any adjustments made by the Director. The agency shall make the compensation payments as directed by the Director pursuant to subsection (a) in accordance with the Director's summary report.

+

"(d) Income Disregard Under Federal Means-Tested Benefit Programs.—A payment made under this section to compensate for a shortfall in benefits shall, in accordance with guidelines issued by the Director pursuant to this section, be disregarded in determining income under title VIII of the Social Security Act [42 U.S.C. 1001 et seq.] or any applicable Federal benefit program that is means-tested.

+

"(e) Funding.—Funds otherwise available under each applicable Federal benefit program for making benefit payments under such program are hereby made available for making compensation payments under this section in connection with such program.

+

"(f) No Judicial Review.—No action taken pursuant to this section shall be subject to judicial review.

+

"(g) Director's Report.—Not later than April 1, 2001, the Director shall submit to each House of the Congress a report on the activities performed by the Director pursuant to this section.

+

"(h) Definitions.—For purposes of this section:

+

"(1) Applicable federal benefit program.—The term 'applicable Federal benefit program' means any program of the Government of the United States providing for regular or periodic payments or cash assistance paid directly to individual beneficiaries, as determined by the Director of the Office of Management and Budget.

+

"(2) Federal agency.—The term 'Federal agency' means a department, agency, or instrumentality of the Government of the United States.

+

"(3) CPI computation error for 1999.—The term 'CPI computation error for 1999' means the error in the computation of the Consumer Price Index announced by the Bureau of Labor Statistics on September 28, 2000.

+

"(i) Tax Provisions.—In the case of taxable years (and other periods) beginning after December 31, 2000, if any Consumer Price Index (as defined in section 1(f)(5) of the Internal Revenue Code of 1986) reflects the CPI computation error for 1999—

+

"(1) the correct amount of such Index shall (in such manner and to such extent as the Secretary of the Treasury determines to be appropriate) be taken into account for purposes of such Code, and

+

"(2) tables prescribed under section 1(f) of such Code to reflect such correct amount shall apply in lieu of any tables that were prescribed based on the erroneous amount."

+

Application of Special Rules for Maximum Capital Gains Rate

+

Pub. L. 105–277, div. J, title IV, §4002(i)(2), Oct. 21, 1998, 112 Stat. 2681–907, provided that:

+

"(2)(A) Subparagraphs (A)(i)(II), (A)(ii)(II), and (B)(ii) of section 1(h)(13) of the 1986 Code shall not apply to any distribution after December 31, 1997, by a regulated investment company or a real estate investment trust with respect to—

+

"(i) gains and losses recognized directly by such company or trust, and

+

"(ii) amounts properly taken into account by such company or trust by reason of holding (directly or indirectly) an interest in another such company or trust to the extent that such subparagraphs did not apply to such other company or trust with respect to such amounts.

+

"(B) Subparagraph (A) shall not apply to any distribution which is treated under section 852(b)(7) or 857(b)(8) of the 1986 Code as received on December 31, 1997.

+

"(C) For purposes of subparagraph (A), any amount which is includible in gross income of its shareholders under section 852(b)(3)(D) or 857(b)(3)(D) of the 1986 Code after December 31, 1997, shall be treated as distributed after such date.

+

"(D)(i) For purposes of subparagraph (A), in the case of a qualified partnership with respect to which a regulated investment company meets the holding requirement of clause (iii)—

+

"(I) the subparagraphs referred to in subparagraph (A) shall not apply to gains and losses recognized directly by such partnership for purposes of determining such company's distributive share of such gains and losses, and

+

"(II) such company's distributive share of such gains and losses (as so determined) shall be treated as recognized directly by such company.

+

The preceding sentence shall apply only if the qualified partnership provides the company with written documentation of such distributive share as so determined.

+

"(ii) For purposes of clause (i), the term 'qualified partnership' means, with respect to a regulated investment company, any partnership if—

+

"(I) the partnership is an investment company registered under the Investment Company Act of 1940 [15 U.S.C. 80a–1 et seq.],

+

"(II) the regulated investment company is permitted to invest in such partnership by reason of section 12(d)(1)(E) of such Act [15 U.S.C. 80a–12(d)(1)(E)] or an exemptive order of the Securities and Exchange Commission under such section, and

+

"(III) the regulated investment company and the partnership have the same taxable year.

+

"(iii) A regulated investment company meets the holding requirement of this clause with respect to a qualified partnership if (as of January 1, 1998)—

+

"(I) the value of the interests of the regulated investment company in such partnership is 35 percent or more of the value of such company's total assets, or

+

"(II) the value of the interests of the regulated investment company in such partnership and all other qualified partnerships is 90 percent or more of the value of such company's total assets."

+

Capital Gain Distribution by Trust

+

Pub. L. 105–277, div. J, title IV, §4003(b), Oct. 21, 1998, 112 Stat. 2681–909, as amended by Pub. L. 106–554, §1(a)(7) [title III, §312(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640, provided that: "In the case of any capital gain distribution made after 1997 by a trust to which section 664 of the 1986 Code applies with respect to amounts properly taken into account by such trust during 1997, paragraphs (5)(A)(i)(I), (5)(A)(ii)(I), (7)(A)(i)(II), and (13)(A) of section 1(h) of the 1986 Code (as in effect for taxable years ending on December 31, 1997) shall not apply."

+

Election To Recognize Gain on Assets Held on January 1, 2001

+

Pub. L. 105–34, title III, §311(e), Aug. 5, 1997, 111 Stat. 835, as amended by Pub. L. 106–554, §1(a)(7) [title III, §314(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643; Pub. L. 107–147, title IV, §414(a), Mar. 9, 2002, 116 Stat. 54, provided that: "For purposes of the Internal Revenue Code of 1986—

+

"(1) In general.—A taxpayer other than a corporation may elect to treat—

+

"(A) any readily tradable stock (which is a capital asset) held by such taxpayer on January 1, 2001, and not sold before the next business day after such date, as having been sold on such next business day for an amount equal to its closing market price on such next business day (and as having been reacquired on such next business day for an amount equal to such closing market price), and

+

"(B) any other capital asset or property used in the trade or business (as defined in section 1231(b) of the Internal Revenue Code of 1986) held by the taxpayer on January 1, 2001, as having been sold on such date for an amount equal to its fair market value on such date (and as having been reacquired on such date for an amount equal to such fair market value).

+

"(2) Treatment of gain or loss.—

+

"(A) Any gain resulting from an election under paragraph (1) shall be treated as received or accrued on the date the asset is treated as sold under paragraph (1) and shall be included in gross income notwithstanding any provision of the Internal Revenue Code of 1986.

+

"(B) Any loss resulting from an election under paragraph (1) shall not be allowed for any taxable year.

+

"(3) Election.—An election under paragraph (1) shall be made in such manner as the Secretary of the Treasury or his delegate may prescribe and shall specify the assets for which such election is made. Such an election, once made with respect to any asset, shall be irrevocable. Such an election shall not apply to any asset which is disposed of (in a transaction in which gain or loss is recognized in whole or in part) before the close of the 1-year period beginning on the date that the asset would have been treated as sold under such election.

+

"(4) Readily tradable stock.—For purposes of this subsection, the term 'readily tradable stock' means any stock which, as of January 1, 2001, is readily tradable on an established securities market or otherwise.

+

"(5) Disposition of interest in passive activity.—Section 469(g)(1)(A) of the Internal Revenue Code of 1986 shall not apply by reason of an election made under paragraph (1)."

+

[Pub. L. 107–147, title IV, §414(b), Mar. 9, 2002, 116 Stat. 54, provided that: "The amendments made by this section [amending section 311(e) of Pub. L. 105–34, set out above] shall take effect as if included in section 311 of the Taxpayer Relief Act of 1997 [Pub. L. 105–34]."]

+

Election To Pay Additional 1993 Taxes in Installments

+

Pub. L. 103–66, title XIII, §13201(d), Aug. 10, 1993, 107 Stat. 459, provided that:

+

"(1) In general.—At the election of the taxpayer, the additional 1993 taxes may be paid in 3 equal installments.

+

"(2) Dates for paying installments.—In the case of any tax payable in installments by reason of paragraph (1)—

+

"(A) the first installment shall be paid on or before the due date for the taxpayer's taxable year beginning in calendar year 1993,

+

"(B) the second installment shall be paid on or before the date 1 year after the date determined under subparagraph (A), and

+

"(C) the third installment shall be paid on or before the date 2 years after the date determined under subparagraph (A).

+

For purposes of the preceding sentence, the term 'due date' means the date prescribed for filing the taxpayer's return determined without regard to extensions.

+

"(3) Extension without interest.—For purposes of section 6601 of the Internal Revenue Code of 1986, the date prescribed for the payment of any tax payable in installments under paragraph (1) shall be determined with regard to the extension under paragraph (1).

+

"(4) Additional 1993 taxes.—

+

"(A) In general.—For purposes of this subsection, the term 'additional 1993 taxes' means the excess of—

+

"(i) the taxpayer's net chapter 1 liability as shown on the taxpayer's return for the taxpayer's taxable year beginning in calendar year 1993, over

+

"(ii) the amount which would have been the taxpayer's net chapter 1 liability for such taxable year if such liability had been determined using the rates which would have been in effect under section 1 of the Internal Revenue Code of 1986 for taxable years beginning in calendar year 1993 but for the amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] and section 13202 [amending this section and sections 531 and 541 of this title] and such liability had otherwise been determined on the basis of the amounts shown on the taxpayer's return.

+

"(B) Net chapter 1 liability.—For purposes of subparagraph (A), the term 'net chapter 1 liability' means the liability for tax under chapter 1 of the Internal Revenue Code of 1986 determined—

+

"(i) after the application of any credit against such tax other than the credits under sections 31 and 34, and

+

"(ii) before crediting any payment of estimated tax for the taxable year.

+

"(5) Acceleration of payments.—If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment or if the Secretary of the Treasury or his delegate believes that the collection of any amount payable in installments under this section is in jeopardy, the Secretary shall immediately terminate the extension under paragraph (1) and the whole of the unpaid tax shall be paid on notice and demand from the Secretary.

+

"(6) Election on return.—An election under paragraph (1) shall be made on the taxpayer's return for the taxpayer's taxable year beginning in calendar year 1993.

+

"(7) Exception for estates and trusts.—This subsection shall not apply in the case of an estate or trust."

+

Transitional Rule for Maximum Capital Gains Rate

+

Pub. L. 99–514, title III, §302(c), Oct. 22, 1986, 100 Stat. 2218, which related to long-term capital gain on rights to royalties paid under particular leases and assignments, was repealed by Pub. L. 100–647, title I, §1003(b)(1), Nov. 10, 1988, 102 Stat. 3382.

+

Coordination With Other Provisions

+

Pub. L. 99–509, title VIII, §8081, Oct. 21, 1986, 100 Stat. 1965, provided that: "Nothing in any provision of this Act [see Tables for classifications] (other than this title) shall be construed as—

+

"(1) imposing any tax (or exempting any person or property from any tax),

+

"(2) establishing any trust fund, or

+

"(3) authorizing amounts to be expended from any trust fund."

+

[S.Con.Res. 174, agreed to Oct. 18, 1986, provided: "That, in the enrollment of the bill (H.R. 5300) to provide for reconciliation pursuant to section 2 of the concurrent resolution on the budget for fiscal year 1987, the Clerk of the House of Representatives shall insert at the end of section 8081 of the bill the following: Paragraph (3) shall not apply to any authorization made by title IX of this Act." As a result of clerical error, the sentence was inserted at the end of section 8101 of the bill, and appears at the end of section 8101 of Pub. L. 99–509, 100 Stat. 1967.]

+

Pub. L. 99–499, title V, §531, Oct. 17, 1986, 100 Stat. 1782, provided that: "Notwithstanding any provision of this Act [see Tables for classifications] not contained in this title [see Short Title of 1986 Amendment note above], any provision of this Act (not contained in this title) which—

+

"(1) imposes any tax, premium, or fee,

+

"(2) establishes any trust fund, or

+

"(3) authorizes amounts to be expended from any trust fund,

+

shall have no force or effect."

+

Elimination of 50-Cent Rounding Errors

+

Pub. L. 97–448, title I, §101(a)(3), Jan. 12, 1983, 96 Stat. 2366, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "If any figure in any table—

+

"(A) which is set forth in section 1 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by section 101 of the Economic Recovery Tax Act of 1981 [Pub. L. 97–34, title I, §101, Aug. 13, 1981, 95 Stat. 176], and

+

"(B) which applies to married individuals filing separately or to estates and trusts,

+

differs by not more than 50 cents from the correct amount under the formula used in constructing such table, such figure is hereby corrected to the correct amount." [See 1982 Amendment note above.]

+

Policy With Respect to Additional Tax Reductions

+

Pub. L. 95–600, §3, Nov. 6, 1978, 92 Stat. 2767, provided that: "As a matter of national policy the rate of growth in Federal outlays, adjusted for inflation, should not exceed 1 percent per year between fiscal year 1979 and fiscal year 1983; Federal outlays as a percentage of gross national product should decline to below 21 percent in fiscal year 1980, 20.5 percent in fiscal year 1981, 20 percent in fiscal year 1982 and 19.5 percent in fiscal year 1983; and the Federal budget should be balanced in fiscal years 1982 and 1983. If these conditions are met, it is the intention that the tax-writing committees of Congress will report legislation providing significant tax reductions for individuals to the extent that these tax reductions are justified in the light of prevailing and expected economic conditions."

+ + +

Effective Date of Certain Definitions and Designations

+

Pub. L. 94–455, title XIX, §1908, Oct. 4, 1976, 90 Stat. 1836, provided that: "For purposes of any amendment made by any provision of this Act [see Tables for classification] (other than this title)—

+

"(1) which contains a term the meaning of which is defined in or modified by any provision of this title, and

+

"(2) which has an effective date earlier than the effective date of the provision of this title defining or modifying such term,

+

that definition or modification shall be considered to take effect as of such earlier effective date."

+ + +

Congressional Declaration Relating to 1975 Amendment

+

Pub. L. 94–164, §1A, Dec. 23, 1975, 89 Stat. 970, provided that:

+

"(a) Congress is determined to continue the tax reduction for the first 6 months of 1976 in order to assure continued economic recovery.

+

"(b) Congress is also determined to continue to control spending levels in order to reduce the national deficit.

+

"(c) Congress reaffirms its commitments to the procedures established by the Congressional Budget and Impoundment Control Act of 1974 [see Tables for classification of Pub. L. 93–344, July 12, 1974, 88 Stat. 297] under which it has already established a binding spending ceiling for the fiscal year 1976.

+

"(d) If the Congress adopts a continuation of the tax reduction provided by this Act [see Short Title of 1975 Amendment note above] beyond June 30, 1976, and if economic conditions warrant doing so, Congress shall provide, through the procedures in the Budget Act [Pub. L. 93–344], for reductions in the level of spending in the fiscal year 1977 below what would otherwise occur, equal to any additional reduction in taxes (from the 1974 tax rate levels) provided for the fiscal year 1977: Provided, however, That nothing shall preclude the right of the Congress to pass a budget resolution containing a higher or lower expenditure figure if the Congress concludes that this is warranted by economic conditions or unforeseen circumstances."

+

Congressional Declaration Relating to 1964 Amendment

+

Pub. L. 88–272, §1, Feb. 26, 1964, 78 Stat. 19, provided that: "It is the sense of Congress that the tax reduction provided by this Act [see Short Title of 1964 Amendment note above] through stimulation of the economy, will, after a brief transitional period, raise (rather than lower) revenues and that such revenue increases should first be used to eliminate the deficits in the administrative budgets and then to reduce the public debt. To further the objective of obtaining balanced budgets in the near future, Congress by this action, recognizes the importance of taking all reasonable means to restrain Government spending and urges the President to declare his accord with this objective."

+ + + + +

Definitions

+

Pub. L. 105–277, div. J, title IV, §4001(a), Oct. 21, 1998, 112 Stat. 2681–906, provided that: "For purposes of this title [amending this section, sections 51, 56, 67, 68, 86, 135, 137, 163, 172, 219, 221, 264, 351, 368, 408A, 469, 873, 954, 2001, 2031, 6015, 6103, 6159, 6311, 6404, 6693, 7421, 7443A, 7491, 9503, and 9510 of this title, and sections 401 and 407 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section, sections 51, 67, 68, 86, 172, 833, 6103, and 9503 of this title, and section 401 of Title 42, and amending provisions set out as notes under sections 6601 and 7508A of this title]—

+

"(1) 1986 code.—The term '1986 Code' means the Internal Revenue Code of 1986.

+

"(2) 1998 act.—The term '1998 Act' means the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105–206) [see Tables for classification].

+

"(3) 1997 act.—The term '1997 Act' means the Taxpayer Relief Act of 1997 (Public Law 105–34) [see Tables for classification]."

+
+ + +

Executive Documents

+

Inflation Adjusted Items for Certain Years

+

Provisions relating to inflation adjustment of items in sections 1, 23, 24, 25A, 25B, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132, 135, 137, 146, 147, 148, 151, 152, 179, 179D, 199A, 213, 219, 220, 221, 223, 408A, 448, 461, 512, 513, 642, 685, 831, 877, 877A, 911, 1274A, 2010, 2032A, 2503, 2523, 2631, 4001, 4003, 4161, 4261, 4611, 5000A, 6012, 6013, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7702B, and 9831 of this title for certain years were contained in the following:

+

2025—Revenue Procedure 2024–40.

+

2024—Revenue Procedure 2023–34.

+

2023—Revenue Procedure 2022–38.

+

2022—Revenue Procedure 2021–45.

+

2021—Revenue Procedure 2020–45.

+

2020—Revenue Procedure 2019–44.

+

2019—Revenue Procedure 2018–57.

+

2018—Revenue Procedure 2017–58.

+

2017—Revenue Procedure 2016–55.

+

2016—Revenue Procedure 2015–53, as modified by Revenue Procedure 2016–11.

+

2015—Revenue Procedures 2014–61 and 2016–11.

+

2014—Revenue Procedure 2013–35.

+

2013—Revenue Procedures 2012–41 and 2013–15.

+

2012—Revenue Procedure 2011–52, as modified by Revenue Procedure 2013–15.

+

2011—Revenue Procedures 2010–40 and 2011–12.

+

2010—Revenue Procedures 2009–50, 2010–24, and 2010–35.

+

2009—Revenue Procedure 2008–66.

+

2008—Revenue Procedure 2007–66.

+

2007—Revenue Procedures 2006–53 and 2007–36.

+

2006—Revenue Procedure 2005–70.

+

2005—Revenue Procedure 2004–71.

+

2004—Revenue Procedure 2003–85.

+

2003—Revenue Procedure 2002–70.

+

2002—Revenue Procedure 2001–59.

+

2001—Revenue Procedure 2001–13.

+

2000—Revenue Procedure 99–42.

+

1999—Revenue Procedure 98–61.

+

1998—Revenue Procedure 97–57.

+

1997—Revenue Procedure 96–59.

+

1996—Revenue Procedure 95–53.

+

1995—Revenue Procedure 94–72.

+

1994—Revenue Procedure 93–49.

+

1993—Revenue Procedure 92–102.

+

1992—Revenue Procedure 91–65.

+

1991—Revenue Procedure 90–64.

+

1990—Revenue Procedure 90–7.

+

1989—Revenue Procedure 88–56.

+

1986—Revenue Procedure 85–55.

+

1985—Revenue Procedure 84–79.

+ + +

Ex. Ord. No. 14082. Implementation of the Energy and Infrastructure Provisions of the Inflation Reduction Act of 2022

+

Ex. Ord. No. 14082, Sept. 12, 2022, 87 F.R. 56861, provided:

+

By the authority vested in me as President by the Constitution and the laws of the United States of America, and in order to effectively implement the historic energy and infrastructure provisions in Public Law 117–169, commonly referred to as the Inflation Reduction Act of 2022 (the "Act") [see Tables for classification], and to accelerate United States global leadership in clean energy innovation, manufacturing, and deployment in a way that cuts consumer energy costs, creates well-paying union jobs and sustainable and equitable economic opportunity, advances environmental justice, and addresses the climate crisis, it is hereby ordered as follows:

+

Section 1. Background. The Act is the single largest and most ambitious investment in the ability of the United States to advance clean energy, cut consumer energy costs, confront the climate crisis, promote environmental justice, and strengthen energy security, among other vital provisions that will lower costs for families, reduce the deficit, and grow and strengthen the economy. The Act will:

+

(a) build on the once-in-a-generation investment in the infrastructure and competitiveness of the United States set forth in the Infrastructure Investment and Jobs Act (Public Law 117–58) [see Tables for classification] by accelerating the deployment of clean energy technologies, making home energy efficiency and clean energy installations more affordable, and incentivizing the purchase of electric vehicles;

+

(b) boost energy security and lower energy costs for families, businesses, and government;

+

(c) revitalize American manufacturing by investing in domestic clean energy supply chains and creating well-paying union jobs, including in traditional energy communities;

+

(d) improve public health and advance environmental justice and economic opportunity for frontline communities who disproportionately bear the brunt of cumulative exposure to industrial and energy pollution;

+

(e) promote climate justice by reducing harmful greenhouse gas emissions in line with the goal of realizing net-zero emissions by no later than 2050;

+

(f) harness nature-based solutions—including climate-smart agriculture and forestry—that deliver economic benefits for rural communities, Tribes, farmers, ranchers, and forest landowners;

+

(g) expand research and accelerate innovation in the development of clean energy, climate, and related technologies; and

+

(h) increase the resilience of our communities in the face of a changing climate.

+

Achieving these goals will require effective implementation of the Act by my Administration, as well as by State, local, Tribal, and territorial governments.

+

Sec. 2. Implementation Priorities. In implementing the Act, all agencies (as described in section 3502(1) of title 44, United States Code, except for the agencies described in section 3502(5) of title 44) shall, as appropriate and to the extent consistent with law, prioritize:

+

(a) investing public dollars effectively and efficiently, working to avoid waste, and achieving measurable, demonstrable outcomes for the American people;

+

(b) driving progress to achieve the climate goals of the United States to reduce greenhouse gas emissions 50–52 percent below 2005 levels in 2030, achieve a carbon pollution-free electricity sector by 2035, and achieve net-zero emissions by no later than 2050;

+

(c) advancing environmental and climate justice through an all-of-government approach, including through the Justice40 Initiative set forth in Executive Order 14008 of January 27, 2021 (Tackling the Climate Crisis at Home and Abroad) [42 U.S.C. 4321 note], to protect and improve the health and well-being of fence-line and frontline communities in the United States;

+

(d) promoting construction of clean energy generation, storage, and transmission, and enabling technologies through efficient, effective mechanisms that incorporate community engagement;

+

(e) increasing the competitiveness of the United States economy and investment in critical supply chains, including through the Act's incentives and measures to strengthen domestic manufacturing and supply chains;

+

(f) increasing high-quality job opportunities for American workers and improving equitable access to these jobs, including in traditional energy communities, through the timely implementation of the Act's requirements for prevailing wages and registered apprenticeships and by focusing on high labor standards and the free and fair chance to join a union;

+

(g) reducing energy costs for working families, businesses, and governments at all levels while increasing energy security for the benefit of United States economic competitiveness and national security;

+

(h) accelerating innovation by directing the scientific and technical expertise of America's researchers, businesses, and workers toward achieving breakthroughs in clean energy and climate technologies; and

+

(i) effectively coordinating with State, local, Tribal, and territorial governments, as well as with private-sector stakeholders and nongovernmental organizations, in implementing the critical investments outlined in this section to build sustainable, resilient communities.

+

Sec. 3. White House Office on Clean Energy Innovation and Implementation. There is hereby established the White House Office on Clean Energy Innovation and Implementation within the Executive Office of the President, which shall coordinate the policymaking process with respect to implementing the energy and infrastructure provisions of the Act and other essential initiatives. The White House Office on Clean Energy Innovation and Implementation shall have a staff headed by the Senior Advisor for Clean Energy Innovation and Implementation; shall have such staff and other assistance as may be necessary to carry out the provisions of this order, subject to the availability of appropriations; and may work with established or ad hoc committees and interagency groups.

+

Sec. 4. Interagency Coordination. (a) [Amended Ex. Ord. No. 14008, set out as a note under section 4321 of Title 42, The Public Health and Welfare.]

+

(b) [Amended Ex. Ord. No. 12898, set out as a note under section 4321 of Title 42.]

+

(c) [Amended Ex. Ord. No. 14052, set out as a note under section 101 of Title 23, Highways.]

+

Sec. 5. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect:

+

(i) the authority granted by law to an executive department or agency, or the head thereof; or

+

(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.

+

(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations.

+

(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.

+

J.R. Biden, Jr.      

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_3121.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_3121.html new file mode 100644 index 00000000..157b93ef --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_3121.html @@ -0,0 +1,1148 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2024 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle C - Employment Taxes
+CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
+Subchapter C - General Provisions
+Sec. 3121 - Definitions
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§3121. Definitions

+ + +

(a) Wages

+

For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include—

+

(1) in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer;

+

(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of—

+

(A) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term "wages" only payments which are received under a workman's compensation law), or

+

(B) medical or hospitalization expenses in connection with sickness or accident disability, or

+

(C) death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee;

+
+

[(3) Repealed. Pub. L. 98–21, title III, §324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123]

+

(4) any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of 6 calendar months following the last calendar month in which the employee worked for such employer;

+

(5) any payment made to, or on behalf of, an employee or his beneficiary—

+

(A) from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust,

+

(B) under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a),

+

(C) under a simplified employee pension (as defined in section 408(k)(1)), other than any contributions described in section 408(k)(6),

+

(D) under or to an annuity contract described in section 403(b), other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise),

+

(E) under or to an exempt governmental deferred compensation plan (as defined in subsection (v)(3)),

+

(F) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974,

+

(G) under a cafeteria plan (within the meaning of section 125) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received,

+

(H) under an arrangement to which section 408(p) applies, other than any elective contributions under paragraph (2)(A)(i) thereof, or

+

(I) under a plan described in section 457(e)(11)(A)(ii) and maintained by an eligible employer (as defined in section 457(e)(1));

+
+

(6) the payment by an employer (without deduction from the remuneration of the employee)—

+

(A) of the tax imposed upon an employee under section 3101, or

+

(B) of any payment required from an employee under a State unemployment compensation law,

+
+

with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;

+

(7)(A) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business or for domestic service in a private home of the employer;

+

(B) cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in subsection (x)) for such year;

+

(C) cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer's trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this subparagraph, the term "service not in the course of the employer's trade or business" does not include domestic service in a private home of the employer and does not include service described in subsection (g)(5);

+

(8)(A) remuneration paid in any medium other than cash for agricultural labor;

+

(B) cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless—

+

(i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or

+

(ii) the employer's expenditures for agricultural labor in such year equal or exceed $2,500,

+
+

except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes "wages" under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;

+

[(9) Repealed. Pub. L. 98–21, title III, §324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123]

+

(10) remuneration paid by an employer in any calendar year to an employee for service described in subsection (d)(3)(C) (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;

+

(11) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));

+

(12)(A) tips paid in any medium other than cash;

+

(B) cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

+

(13) any payment or series of payments by an employer to an employee or any of his dependents which is paid—

+

(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and

+

(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

+
+

other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;

+

(14) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

+

(15) any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;

+

(16) remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;

+

[(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(B)(iv), Dec. 19, 2014, 128 Stat. 4040]

+

(18) any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127, 129, 134(b)(4), or 134(b)(5);

+

(19) the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119;

+

(20) any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132;

+

(21) in the case of a member of an Indian tribe, any remuneration on which no tax is imposed by this chapter by reason of section 7873 (relating to income derived by Indians from exercise of fishing rights);

+

(22) remuneration on account of—

+

(A) a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or

+

(B) any disposition by the individual of such stock; or

+
+

(23) any benefit or payment which is excludable from the gross income of the employee under section section 1 139B(a).

+
+

Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from "wages" as used in such chapter shall be construed to require a similar exclusion from "wages" in the regulations prescribed for purposes of this chapter. Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.

+

(b) Employment

+

For purposes of this chapter, the term "employment" means any service, of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act; except that such term shall not include—

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(1) service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

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(2) domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

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(3)(A) service performed by a child under the age of 18 in the employ of his father or mother;

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(B) service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

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(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

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(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

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(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

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(4) service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft, when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

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(5) service performed in the employ of the United States or any instrumentality of the United States, if such service—

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(A) would be excluded from the term "employment" for purposes of this title if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

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(B) is performed by an individual who—

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(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

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(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

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(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5, United States Code, or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

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(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute in Taiwan as provided under section 3310 of chapter 48 of title 22, United States Code, then the service performed for that Institute shall be considered service described in subparagraph (A),

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(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, United States Code, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

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(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 104(e)(2) of the Indian Self-Determination Act applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

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(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed service);

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except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

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(C) service performed as the President or Vice President of the United States,

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(D) service performed—

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(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5, United States Code,

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(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

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(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of title 3, United States Code, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

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(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

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(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

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(G) any other service in the legislative branch of the Federal Government if such service—

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(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

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(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5, United States Code, or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

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(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

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and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

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(H) service performed by an individual—

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(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986, section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157), or the Federal Employees' Retirement System Open Enrollment Act of 1997, to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, United States Code, or

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(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980, to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act;

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(6) service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

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(A) in a penal institution of the United States by an inmate thereof;

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(B) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

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(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

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(7) service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

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(A) service which, under subsection (j), constitutes covered transportation service,

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(B) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this title with respect to the taxes imposed by this chapter—

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(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an employee of the United States or any agency or instrumentality thereof, and

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(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

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(C) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code); except that the provisions of this subparagraph shall not be applicable to service performed—

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(i) in a hospital or penal institution by a patient or inmate thereof;

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(ii) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

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(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency; or

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(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

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(D) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (B) shall apply,

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(E) service included under an agreement entered into pursuant to section 218 of the Social Security Act, or

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(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

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(i) by an individual who is employed to relieve such individual from unemployment;

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(ii) in a hospital, home, or other institution by a patient or inmate thereof;

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(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

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(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

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(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employment;

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for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary, the term "retirement system" has the meaning given such term by section 218(b)(4) of the Social Security Act;

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(8)(A) service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under subsection (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

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(B) service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under subsection (w), other than service in an unrelated trade or business (within the meaning of section 513(a));

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(9) service performed by an individual as an employee or employee representative as defined in section 3231;

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(10) service performed in the employ of—

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(A) a school, college, or university, or

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(B) an organization described in section 509(a)(3) if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services performed in its employ by a student referred to in section 218(c)(5) of the Social Security Act are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 218 of such Act;

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if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

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(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

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(12) service performed in the employ of an instrumentality wholly owned by a foreign government—

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(A) if the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

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(B) if the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

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(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law;

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(14)(A) service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

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(B) service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

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(15) service performed in the employ of an international organization, except service which constitutes "employment" under subsection (y);

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(16) service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

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(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

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(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

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(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

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[(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(i), Dec. 19, 2014, 128 Stat. 4052]

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(18) service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii));

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(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q), as the case may be;

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(20) service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

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(A) such individual does not receive any cash remuneration other than as provided in subparagraph (B) and other than cash remuneration—

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(i) which does not exceed $100 per trip;

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(ii) which is contingent on a minimum catch; and

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(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

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(B) such individual receives a share of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

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(C) the amount of such individual's share depends on the amount of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

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but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

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(21) domestic service in a private home of the employer which—

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(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

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(B) is not the principal occupation of such employee; or

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(22) service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 218A of the Social Security Act.

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For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

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(c) Included and excluded service

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For purposes of this chapter, if the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term "pay period" means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by subsection (b)(9).

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(d) Employee

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For purposes of this chapter, the term "employee" means—

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(1) any officer of a corporation; or

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(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

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(3) any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services for remuneration for any person—

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(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

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(B) as a full-time life insurance salesman;

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(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

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(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

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if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee" under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed; or

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(4) any individual who performs services that are included under an agreement entered into pursuant to section 218 or 218A of the Social Security Act.

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(e) State, United States, and citizen

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For purposes of this chapter—

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(1) State

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The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

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(2) United States

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The term "United States" when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

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An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.

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(f) American vessel and aircraft

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For purposes of this chapter, the term "American vessel" means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State; and the term "American aircraft" means an aircraft registered under the laws of the United States.

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(g) Agricultural labor

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For purposes of this chapter, the term "agricultural labor" includes all service performed—

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(1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife;

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(2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;

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(3) in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (12 U.S.C. 1141j), or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;

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(4)(A) in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;

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(B) in the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A), but only if such operators produced all of the commodity with respect to which such service is performed. For purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than 20 at any time during the calendar year in which such service is performed;

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(C) the provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or

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(5) on a farm operated for profit if such service is not in the course of the employer's trade or business.

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As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

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(h) American employer

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For purposes of this chapter, the term "American employer" means an employer which is—

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(1) the United States or any instrumentality thereof,

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(2) an individual who is a resident of the United States,

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(3) a partnership, if two-thirds or more of the partners are residents of the United States,

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(4) a trust, if all of the trustees are residents of the United States, or

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(5) a corporation organized under the laws of the United States or of any State.

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(i) Computation of wages in certain cases

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(1) Domestic service

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For purposes of this chapter, in the case of domestic service described in subsection (a)(7)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(7)(B).

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(2) Service in the uniformed services

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For purposes of this chapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of subsection (m)(1) are applicable, the term "wages" shall, subject to the provisions of subsection (a)(1) of this section, include as such individual's remuneration for such service only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies.

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(3) Peace Corps volunteer service

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For purposes of this chapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term "wages" shall, subject to the provisions of subsection (a)(1) of this section, include as such individual's remuneration for such service only amounts paid pursuant to section 5(c) or 6(1) of the Peace Corps Act.

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(4) Service performed by certain members of religious orders

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For purposes of this chapter, in any case where an individual is a member of a religious order (as defined in subsection (r)(2)) performing service in the exercise of duties required by such order, and an election of coverage under subsection (r) is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term "wages" shall, subject to the provisions of subsection (a)(1), include as such individual's remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual's remuneration under this paragraph shall not be less than $100 a month.

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(5) Service performed by certain retired justices and judges

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For purposes of this chapter, in the case of an individual performing service under the provisions of section 294 of title 28, United States Code (relating to assignment of retired justices and judges to active duty), the term "wages" shall not include any payment under section 371(b) of such title 28 which is received during the period of such service.

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(j) Covered transportation service

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For purposes of this chapter—

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(1) Existing transportation systems—General rule

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Except as provided in paragraph (2), all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

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(2) Existing transportation systems—Cases in which no transportation employees, or only certain employees, are covered

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Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

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(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system was, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

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(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

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except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

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(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment (including as employment service covered by an agreement under section 218 of the Social Security Act) in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C).

+

(3) Transportation systems acquired after 1950

+

All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) Definitions

+

For purposes of this subsection—

+

(A) The term "general retirement system" means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this chapter or subchapter A of chapter 9 of the Internal Revenue Code of 1939 or was covered by an agreement made pursuant to section 218 of the Social Security Act and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term "political subdivision" includes an instrumentality of—

+

(i) a State,

+

(ii) one or more political subdivisions of a State, or

+

(iii) a State and one or more of its political subdivisions.

+

[(k) Repealed. Pub. L. 98–21, title I, §102(b)(2), Apr. 20, 1983, 97 Stat. 71]

+

(l) Agreements entered into by American employers with respect to foreign affiliates

+

(1) Agreement with respect to certain employees of foreign affiliate

+

The Secretary shall, at the American employer's request, enter into an agreement (in such manner and form as may be prescribed by the Secretary) with any American employer (as defined in subsection (h)) who desires to have the insurance system established by title II of the Social Security Act extended to service performed outside the United States in the employ of any 1 or more of such employer's foreign affiliates (as defined in paragraph (6)) by all employees who are citizens or residents of the United States, except that the agreement shall not apply to any service performed by, or remuneration paid to, an employee if such service or remuneration would be excluded from the term "employment" or "wages", as defined in this section, had the service been performed in the United States. Such agreement may be amended at any time so as to be made applicable, in the same manner and under the same conditions, with respect to any other foreign affiliate of such American employer. Such agreement shall be applicable with respect to citizens or residents of the United States who, on or after the effective date of the agreement, are employees of and perform services outside the United States for any foreign affiliate specified in the agreement. Such agreement shall provide—

+

(A) that the American employer shall pay to the Secretary, at such time or times as the Secretary may by regulations prescribe, amounts equivalent to the sum of the taxes which would be imposed by sections 3101 and 3111 (including amounts equivalent to the interest, additions to the taxes, additional amounts, and penalties which would be applicable) with respect to the remuneration which would be wages if the services covered by the agreement constituted employment as defined in this section; and

+

(B) that the American employer will comply with such regulations relating to payments and reports as the Secretary may prescribe to carry out the purposes of this subsection.

+

(2) Effective period of agreement

+

An agreement entered into pursuant to paragraph (1) shall be in effect for the period beginning with the first day of the calendar quarter in which such agreement is entered into or the first day of the succeeding calendar quarter, as may be specified in the agreement; except that in case such agreement is amended to include the services performed for any other affiliate and such amendment is executed after the first month following the first calendar quarter for which the agreement is in effect, the agreement shall be in effect with respect to service performed for such other affiliate only after the calendar quarter in which such amendment is executed. Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6).

+

(3) No termination of agreement

+

No agreement under this subsection may be terminated, either in its entirety or with respect to any foreign affiliate, on or after June 15, 1989.

+

(4) Deposits in trust funds

+

For purposes of section 201 of the Social Security Act, relating to appropriations to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, such remuneration—

+

(A) paid for services covered by an agreement entered into pursuant to paragraph (1) as would be wages if the services constituted employment, and

+

(B) as is reported to the Secretary pursuant to the provisions of such agreement or of the regulations issued under this subsection,

+
+

shall be considered wages subject to the taxes imposed by this chapter.

+

(5) Overpayments and underpayments

+

(A) If more or less than the correct amount due under an agreement entered into pursuant to this subsection is paid with respect to any payment of remuneration, proper adjustments with respect to the amounts due under such agreement shall be made, without interest, in such manner and at such times as may be required by regulations prescribed by the Secretary.

+

(B) If an overpayment cannot be adjusted under subparagraph (A), the amount thereof shall be paid by the Secretary, through the Fiscal Service of the Treasury Department, but only if a claim for such overpayment is filed with the Secretary within two years from the time such overpayment was made.

+

(6) Foreign affiliate defined

+

For purposes of this subsection and section 210(a) of the Social Security Act—

+

(A) In general

+

A foreign affiliate of an American employer is any foreign entity in which such American employer has not less than a 10-percent interest.

+

(B) Determination of 10-percent interest

+

For purposes of subparagraph (A), an American employer has a 10-percent interest in any entity if such employer has such an interest directly (or through one or more entities)—

+

(i) in the case of a corporation, in the voting stock thereof, and

+

(ii) in the case of any other entity, in the profits thereof.

+

(7) American employer as separate entity

+

Each American employer which enters into an agreement pursuant to paragraph (1) of this subsection shall, for purposes of this subsection and section 6413(c)(2)(C), relating to special refunds in the case of employees of certain foreign entities, be considered an employer in its capacity as a party to such agreement separate and distinct from its identity as a person employing individuals on its own account.

+

(8) Regulations

+

Regulations of the Secretary to carry out the purposes of this subsection shall be designed to make the requirements imposed on American employers with respect to services covered by an agreement entered into pursuant to this subsection the same, so far as practicable, as those imposed upon employers pursuant to this title with respect to the taxes imposed by this chapter.

+

(m) Service in the uniformed services

+

For purposes of this chapter—

+

(1) Inclusion of service

+

The term "employment" shall, notwithstanding the provisions of subsection (b) of this section, include—

+

(A) service performed by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed by an individual as a member of a uniformed service on inactive duty training.

+

(2) Active duty

+

The term "active duty" means "active duty" as described in paragraph (21) of section 101 of title 38, United States Code, except that it shall also include "active duty for training" as described in paragraph (22) of such section.

+

(3) Inactive duty training

+

The term "inactive duty training" means "inactive duty training" as described in paragraph (23) of such section 101.

+

(n) Member of a uniformed service

+

For purposes of this chapter, the term "member of a uniformed service" means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38, United States Code), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps 2 of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers' Training Corps, the Naval Reserve Officers' Training Corps, or the Air Force Reserve Officers' Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act, has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(o) Crew leader

+

For purposes of this chapter, the term "crew leader" means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. For purposes of this chapter and chapter 2, a crew leader shall, with respect to service performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(p) Peace Corps volunteer service

+

For purposes of this chapter, the term "employment" shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.

+

(q) Tips included for both employee and employer taxes

+

For purposes of this chapter, tips received by an employee in the course of his employment shall be considered remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111). Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received; except that, in determining the employer's liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary.

+

(r) Election of coverage by religious orders

+

(1) Certificate of election by order

+

A religious order whose members are required to take a vow of poverty, or any autonomous subdivision of such order, may file a certificate (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) electing to have the insurance system established by title II of the Social Security Act extended to services performed by its members in the exercise of duties required by such order or such subdivision thereof. Such certificate of election shall provide that—

+

(A) such election of coverage by such order or subdivision shall be irrevocable;

+

(B) such election shall apply to all current and future members of such order, or in the case of a subdivision thereof to all current and future members of such order who belong to such subdivision;

+

(C) all services performed by a member of such an order or subdivision in the exercise of duties required by such order or subdivision shall be deemed to have been performed by such member as an employee of such order or subdivision; and

+

(D) the wages of each member, upon which such order or subdivision shall pay the taxes imposed by sections 3101 and 3111, will be determined as provided in subsection (i)(4).

+

(2) Definition of member

+

For purposes of this subsection, a member of a religious order means any individual who is subject to a vow of poverty as a member of such order and who performs tasks usually required (and to the extent usually required) of an active member of such order and who is not considered retired because of old age or total disability.

+

(3) Effective date for election

+

(A) A certificate of election of coverage shall be in effect, for purposes of subsection (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, for the period beginning with whichever of the following may be designated by the order or subdivision thereof:

+

(i) the first day of the calendar quarter in which the certificate is filed,

+

(ii) the first day of the calendar quarter succeeding such quarter, or

+

(iii) the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that such date may not be earlier than the first day of the twentieth calendar quarter preceding the quarter in which such certificate is filed.

+
+

Whenever a date is designated under clause (iii), the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed.

+

(B) If a certificate of election filed pursuant to this subsection is effective for one or more calendar quarters prior to the quarter in which such certificate is filed, then—

+

(i) for purposes of computing interest and for purposes of section 6651 (relating to addition to tax for failure to file tax return), the due date for the return and payment of the tax for such prior calendar quarters resulting from the filing of such certificate shall be the last day of the calendar month following the calendar quarter in which the certificate is filed; and

+

(ii) the statutory period for the assessment of such tax shall not expire before the expiration of 3 years from such due date.

+

[(4) Repealed. Pub. L. 98–21, title I, §102(b)(3)(B), Apr. 20, 1983, 97 Stat. 71]

+

(s) Concurrent employment by two or more employers

+

For purposes of sections 3102, 3111, and 3121(a)(1), if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations.

+

[(t) Repealed. Pub. L. 100–203, title IX, §9006(b)(2), Dec. 22, 1987, 101 Stat. 1330–289]

+

(u) Application of hospital insurance tax to Federal, State, and local employment

+

(1) Federal employment

+

For purposes of the taxes imposed by sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof.

+

(2) State and local employment

+

For purposes of the taxes imposed by sections 3101(b) and 3111(b)—

+

(A) In general

+

Except as provided in subparagraphs (B) and (C), subsection (b) shall be applied without regard to paragraph (7) thereof.

+

(B) Exception for certain services

+

Service shall not be treated as employment by reason of subparagraph (A) if—

+

(i) the service is included under an agreement under section 218 of the Social Security Act, or

+

(ii) the service is performed—

+

(I) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(II) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(III) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(IV) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training,

+

(V) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year, or

+

(VI) by an individual in a position described in section 1402(c)(2)(E).

+
+

As used in this subparagraph, the terms "State" and "political subdivision" have the meanings given those terms in section 218(b) of the Social Security Act.

+

(C) Exception for current employment which continues

+

Service performed for an employer shall not be treated as employment by reason of subparagraph (A) if—

+

(i) such service would be excluded from the term "employment" for purposes of this chapter if subparagraph (A) did not apply;

+

(ii) such service is performed by an individual—

+

(I) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(II) who is a bona fide employee of that employer on March 31, 1986, and

+

(III) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(iii) the employment relationship with that employer has not been terminated after March 31, 1986.

+

(D) Treatment of agencies and instrumentalities

+

For purposes of subparagraph (C), under regulations—

+

(i) All agencies and instrumentalities of a State (as defined in section 218(b) of the Social Security Act) or of the District of Columbia shall be treated as a single employer.

+

(ii) All agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in clause (i).

+

(3) Medicare qualified government employment

+

For purposes of this chapter, the term "medicare qualified government employment" means service which—

+

(A) is employment (as defined in subsection (b)) with the application of paragraphs (1) and (2), but

+

(B) would not be employment (as so defined) without the application of such paragraphs.

+

(v) Treatment of certain deferred compensation and salary reduction arrangements

+

(1) Certain employer contributions treated as wages

+

Nothing in any paragraph of subsection (a) (other than paragraph (1)) shall exclude from the term "wages"—

+

(A) any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not included in gross income by reason of section 402(e)(3) or consisting of designated Roth contributions (as defined in section 402A(c)), or

+

(B) any amount treated as an employer contribution under section 414(h)(2) where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).

+

(2) Treatment of certain nonqualified deferred compensation plans

+

(A) In general

+

Any amount deferred under a nonqualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of—

+

(i) when the services are performed, or

+

(ii) when there is no substantial risk of forfeiture of the rights to such amount.

+
+

The preceding sentence shall not apply to any excess parachute payment (as defined in section 280G(b)) or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985.

+

(B) Taxed only once

+

Any amount taken into account as wages by reason of subparagraph (A) (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this chapter.

+

(C) Nonqualified deferred compensation plan

+

For purposes of this paragraph, the term "nonqualified deferred compensation plan" means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5).

+

(3) Exempt governmental deferred compensation plan

+

For purposes of subsection (a)(5), the term "exempt governmental deferred compensation plan" means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing. Such term shall not include—

+

(A) any plan to which section 83, 402(b), 403(c), 457(a), or 457(f)(1) applies,

+

(B) any annuity contract described in section 403(b), and

+

(C) the Thrift Savings Fund (within the meaning of subchapter III of chapter 84 of title 5, United States Code).

+

(w) Exemption of churches and qualified church-controlled organizations

+

(1) General rule

+

Any church or qualified church-controlled organization (as defined in paragraph (3)) may make an election within the time period described in paragraph (2), in accordance with such procedures as the Secretary determines to be appropriate, that services performed in the employ of such church or organization shall be excluded from employment for purposes of title II of the Social Security Act and this chapter. An election may be made under this subsection only if the church or qualified church-controlled organization states that such church or organization is opposed for religious reasons to the payment of the tax imposed under section 3111.

+

(2) Timing and duration of election

+

An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization. An election under this subsection shall apply to current and future employees, and shall apply to service performed after December 31, 1983. The election may be revoked by the church or organization under regulations prescribed by the Secretary. The election shall be revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.

+

(3) Definitions

+

(A) For purposes of this subsection, the term "church" means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.

+

(B) For purposes of this subsection, the term "qualified church-controlled organization" means any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which—

+

(i) offers goods, services, or facilities for sale, other than on an incidental basis, to the general public, other than goods, services, or facilities which are sold at a nominal charge which is substantially less than the cost of providing such goods, services, or facilities; and

+

(ii) normally receives more than 25 percent of its support from either (I) governmental sources, or (II) receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities which are not unrelated trades or businesses, or both.

+

(x) Applicable dollar threshold

+

For purposes of subsection (a)(7)(B), the term "applicable dollar threshold" means $1,000. In the case of calendar years after 1995, the Commissioner of Social Security shall adjust such $1,000 amount at the same time and in the same manner as under section 215(a)(1)(B)(ii) of the Social Security Act with respect to the amounts referred to in section 215(a)(1)(B)(i) of such Act, except that, for purposes of this paragraph, 1993 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II) of such Act. If any amount as adjusted under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.

+

(y) Service in the employ of international organizations by certain transferred Federal employees

+

(1) In general

+

For purposes of this chapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5, United States Code, shall constitute "employment" if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted "employment" under subsection (b) for purposes of the taxes imposed by sections 3101(a) and 3111(a), and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+

(2) Definitions

+

For purposes of this subsection—

+

(A) Federal agency

+

The term "Federal agency" means an agency, as defined in section 3581(1) of title 5, United States Code.

+

(B) International organization

+

The term "international organization" has the meaning provided such term by section 3581(3) of title 5, United States Code.

+

(z) Treatment of certain foreign persons as American employers

+

(1) In general

+

If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated for purposes of this chapter as an American employer with respect to such services performed by such employee.

+

(2) Domestically controlled group of entities

+

For purposes of this subsection—

+

(A) In general

+

The term "domestically controlled group of entities" means a controlled group of entities the common parent of which is a domestic corporation.

+

(B) Controlled group of entities

+

The term "controlled group of entities" means a controlled group of corporations as defined in section 1563(a)(1), except that—

+

(i) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein, and

+

(ii) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563.

+
+

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this sentence).

+

(3) Liability of common parent

+

In the case of a foreign person who is a member of any domestically controlled group of entities, the common parent of such group shall be jointly and severally liable for any tax under this chapter for which such foreign person is liable by reason of this subsection, and for any penalty imposed on such person by this title with respect to any failure to pay such tax or to file any return or statement with respect to such tax or wages subject to such tax. No deduction shall be allowed under this title for any liability imposed by the preceding sentence.

+

(4) Provisions preventing double taxation

+

(A) Agreements

+

Paragraph (1) shall not apply to any services which are covered by an agreement under subsection (l).

+

(B) Equivalent foreign taxation

+

Paragraph (1) shall not apply to any services if the employer establishes to the satisfaction of the Secretary that the remuneration paid by such employer for such services is subject to a tax imposed by a foreign country which is substantially equivalent to the taxes imposed by this chapter.

+

(5) Cross reference

+

For relief from taxes in cases covered by certain international agreements, see sections 3101(c) and 3111(c).

+ + +

(Aug. 16, 1954, ch. 736, 68A Stat. 417; Sept. 1, 1954, ch. 1206, title II, §§204(a), (b), 205(a)–(e), 206(a), 207, 209, 68 Stat. 1091–1094; Aug. 1, 1956, ch. 836, title I, §§103(j), 121(d), title II, §§201(b)–(d), (e)(1), (h)(1), (2), (j)–(l), 70 Stat. 824, 839–841, 843; Aug. 1, 1956, ch. 837, title IV, §§410, 411(a), 70 Stat. 878; Pub. L. 85–840, title IV, §§402(b), 404(a), 405(a), (b), Aug. 28, 1958, 72 Stat. 1042, 1044–1046; Pub. L. 85–866, title I, §69, Sept. 2, 1958, 72 Stat. 1659; Pub. L. 86–70, §22(a), June 25, 1959, 73 Stat. 146; Pub. L. 86–168, title I, §104(h), title II, §202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, §18(c), July 12, 1960, 74 Stat. 416; Pub. L. 86–778, title I, §§103(n)–(p), 104(b), 105(a), Sept. 13, 1960, 74 Stat. 938, 939, 942; Pub. L. 87–256, §110(e)(1), Sept. 21, 1961, 75 Stat. 536; Pub. L. 87–293, title II, §202(a)(1), (2), Sept. 22, 1961, 75 Stat. 626; Pub. L. 88–272, title II, §220(c)(2), Feb. 26, 1964, 78 Stat. 62; Pub. L. 88–650, §4(b), Oct. 13, 1964, 78 Stat. 1077; Pub. L. 89–97, title III, §§311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b), 317(b), 320(b)(2), July 30, 1965, 79 Stat. 381, 383, 386, 388, 393; Pub. L. 90–248, title I, §§108(b)(2), 123(b), title IV, §403(i), title V, §504(a), Jan. 2, 1968, 81 Stat. 835, 845, 932, 934; Pub. L. 91–172, title IX, §943(c)(1)–(3), Dec. 30, 1969, 83 Stat. 728; Pub. L. 92–5, title II, §203(b)(2), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92–336, title II, §203(b)(2), July 1, 1972, 86 Stat. 419; Pub. L. 92–603, title I, §§104(i), 122(b), 123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), Oct. 30, 1972, 86 Stat. 1341, 1354, 1356, 1358, 1359, 1365; Pub. L. 93–66, title II, §203(b)(2), (d), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(b)(2), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L. 94–455, title XII, §1207(e)(1)(A), title XIX, §§1903(a)(3), 1906(b)(13)(A), (C), Oct. 4, 1976, 90 Stat. 1706, 1807, 1834; Pub. L. 94–563, §1(b), (c), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §§312(a), (b), (d), (f), (g), 314(a), 315(a), 356(a)–(d), Dec. 20, 1977, 91 Stat. 1532–1536, 1555; Pub. L. 95–472, §3(b), Oct. 17, 1978, 92 Stat. 1333; Pub. L. 95–600, title I, §164(b)(3), Nov. 6, 1978, 92 Stat. 2814; Pub. L. 96–222, title I, §101(a)(10)(B)(i), Apr. 1, 1980, 94 Stat. 201; Pub. L. 96–499, title XI, §1141(a)(1), Dec. 5, 1980, 94 Stat. 2693; Pub. L. 97–34, title I, §124(e)(2)(A), Aug. 13, 1981, 95 Stat. 200; Pub. L. 97–123, §3(b), Dec. 29, 1981, 95 Stat. 1662; Pub. L. 97–248, title II, §278(a)(1), Sept. 3, 1982, 96 Stat. 559; Pub. L. 98–21, title I, §§101(b), (c)(2), 102(b), title III, §§321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 327(a)(1), (b)(1), 328(a), Apr. 20, 1983, 97 Stat. 69, 70, 118, 119, 121, 122, 126–128; Pub. L. 98–369, div. A, title I, §67(c), title IV, §491(d)(36), title V, §531(d)(1)(A), div. B, title VI, §§2601(b), 2603(a)(2), (b), 2661(o)(3), 2663(i), (j)(5)(C), July 18, 1984, 98 Stat. 587, 851, 884, 1124, 1128, 1159, 1169, 1171; Pub. L. 99–221, §3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XII, §12112(b), title XIII, §§13205(a)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 288, 313, 327; Pub. L. 99–335, title III, §304(b), June 6, 1986, 100 Stat. 606; Pub. L. 99–509, title IX, §9002(b)(1)(A), (2)(A), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99–514, title I, §122(e)(1), title XI, §§1108(g)(7), 1147(b), 1151(d)(2)(A), title XVIII, §§1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)–(40), Oct. 22, 1986, 100 Stat. 2112, 2435, 2494, 2505, 2915, 2916, 2935, 2960; Pub. L. 100–203, title IX, §§9001(b), 9002(b), 9003(a)(2), 9004(b), 9005(b), 9006(a), (b)(2), 9023(d), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–289, 1330–296; Pub. L. 100–647, title I, §§1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A), (23)(A), 1018(r)(2)(A), (u)(35), title III, §3043(c)(2), title VIII, §§8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C), 8017(b), Nov. 10, 1988, 102 Stat. 3351, 3352, 3461, 3485, 3486, 3586, 3592, 3642, 3791–3793; Pub. L. 101–140, title II, §203(a)(2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title X, §10201(a), (b)(3), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §§11331(a), 11332(b), Nov. 5, 1990, 104 Stat. 1388–467, 1388–469; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–318, title V, §521(b)(34), July 3, 1992, 106 Stat. 312; Pub. L. 103–66, title XIII, §13207(a), Aug. 10, 1993, 107 Stat. 467; Pub. L. 103–178, title II, §204(c), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, §108(h)(2), title III, §§303(a)(2), (b)(2), 319(a)(1), (5), 320(a)(1)(C), Aug. 15, 1994, 108 Stat. 1487, 1519, 1533–1535; Pub. L. 103–387, §2(a)(1)(A)–(C), Oct. 22, 1994, 108 Stat. 4071; Pub. L. 104–188, title I, §§1116(a)(1)(A), (B), 1421(b)(8)(A), 1458(b)(1), Aug. 20, 1996, 110 Stat. 1762, 1798, 1819; Pub. L. 105–33, title XI, §11246(b)(2)(A), as added Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 105–61, title VI, §642(d)(2), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–206, title VI, §6023(13), July 22, 1998, 112 Stat. 825; Pub. L. 106–554, §1(a)(7) [title III, §319(15)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647; Pub. L. 108–121, title I, §106(b)(2), Nov. 11, 2003, 117 Stat. 1339; Pub. L. 108–203, title IV, §423(a), (c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108–357, title II, §251(a)(1)(A), title III, §320(b)(1), title VIII, §802(c)(1), Oct. 22, 2004, 118 Stat. 1458, 1473, 1568; Pub. L. 108–375, div. A, title V, §585(b)(2)(B), Oct. 28, 2004, 118 Stat. 1932; Pub. L. 109–280, title VIII, §854(c)(8), Aug. 17, 2006, 120 Stat. 1018; Pub. L. 110–172, §8(a)(2), Dec. 29, 2007, 121 Stat. 2483; Pub. L. 110–245, title I, §115(a)(1), title III, §302(a), June 17, 2008, 122 Stat. 1636, 1647; Pub. L. 110–458, title I, §108(k)(1), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, §221(a)(19)(B)(iv), (99)(C)(i), Dec. 19, 2014, 128 Stat. 4040, 4052; Pub. L. 115–141, div. U, title IV, §401(a)(209), (210), (325)(A), Mar. 23, 2018, 132 Stat. 1194, 1199; Pub. L. 115–243, §2(b)(2), Sept. 20, 2018, 132 Stat. 2895; Pub. L. 116–94, div. O, title III, §301(c), Dec. 20, 2019, 133 Stat. 3175; Pub. L. 117–328, div. T, title VII, §702(b)(1), Dec. 29, 2022, 136 Stat. 5404.)

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+ + + +

Editorial Notes

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References in Text

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The Social Security Act, referred to in subsecs. (a)(1), (15), (b), (d)(4), (j)(2)(D), (4)(B), (l)(1), (4), (6), (r)(3)(A), (u), (w)(1), and (x), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the Act is classified generally to subchapter II (§401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 201, 210, 215, 218, 218A, 223, 230, and 233 of the Act are classified to sections 401, 410, 415, 418, 418a, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

Section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(5)(F), is classified to section 1002(2)(B)(ii) of Title 29, Labor.

+

Section 104(e)(2) of the Indian Self-Determination Act, referred to in subsec. (b)(5)(B)(i)(V), is classified to section 5323(e)(2) of Title 25, Indians.

+

Level V of the Executive Schedule, referred to in subsec. (b)(5)(D)(iii), is set out in section 5316 of Title 5, Government Organization and Employees.

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Section 301 of the Federal Employees' Retirement System Act of 1986, referred to in subsec. (b)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5, Government Organization and Employees.

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The Federal Employees' Retirement System Open Enrollment Act of 1997, referred to in subsec. (b)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which is classified principally to a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (b)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. Section 860 of the Act is classified to section 4071i of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

Section 101(a)(15) of the Immigration and Nationality Act, referred to in subsec. (b)(18), (19), is classified to section 1101(a)(15) of Title 8, Aliens and Nationality.

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Section 15(g) of the Agricultural Marketing Act, referred to in subsec. (g)(3), is classified to section 1141j of Title 12, Banks and Banking.

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The Peace Corps Act, referred to in subsecs. (i)(3) and (p), is Pub. L. 87–293, title I, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. Sections 5 and 6 of the Peace Corps Act are classified to sections 2504 and 2505 of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

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Chapter 9 of the Internal Revenue Code of 1939, referred to in subsec. (j)(4)(B), was comprised of sections 1400 to 1636 of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See also section 7851(a)(3) of this title for applicability of chapter 9 of former Title 26. See also section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.

+

The Military Selective Service Act, referred to in subsec. (n)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

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Constitutionality

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For information regarding constitutionality of certain provisions of this section, see note under section 410 of Title 42, The Public Health and Welfare.

+ + +

Amendments

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2022—Subsec. (b)(5)(E). Pub. L. 117–328 inserted "or special trial judge" before "of the United States Tax Court".

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2019—Subsec. (a)(23). Pub. L. 116–94 substituted "section 139B(a)" for "139B(b)".

+

2018—Subsec. (b)(5)(B)(i)(V). Pub. L. 115–141, §401(a)(209), substituted "section 104(e)(2)" for "section 105(e)(2)".

+

Subsec. (b)(5)(E). Pub. L. 115–141, §401(a)(325)(A), substituted "United States Court of Federal Claims" for "United States Claims Court".

+

Subsec. (b)(5)(H)(i). Pub. L. 115–141, §401(a)(210), inserted comma after "1997".

+

Subsec. (b)(22). Pub. L. 115–243, §2(b)(2)(A), added par. (22).

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Subsec. (d)(4). Pub. L. 115–243, §2(b)(2)(B), inserted "or 218A" after "section 218".

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2014—Subsec. (a)(17). Pub. L. 113–295, §221(a)(19)(B)(iv), struck out par. (17) which read as follows: "any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group legal services plans);".

+

Subsec. (b)(17). Pub. L. 113–295, §221(a)(99)(C)(i), struck out par. (17) which read as follows: "service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;".

+

2008—Subsec. (a)(23). Pub. L. 110–245, §115(a)(1), added par. (23).

+

Subsec. (b)(5)(E). Pub. L. 110–458 struck out "or special trial judge" before "of the United States Tax Court".

+

Subsec. (z). Pub. L. 110–245, §302(a), added subsec. (z).

+

2007—Subsec. (v)(1)(A). Pub. L. 110–172, which directed amendment of subpar. (A) by inserting "or consisting of designated Roth contributions (as defined in section 402A(c))" before comma at end, was executed by making the insertion before ", or", to reflect the probable intent of Congress.

+

2006—Subsec. (b)(5)(E). Pub. L. 109–280 inserted "or special trial judge" before "of the United States Tax Court".

+

2004—Subsec. (a)(7)(B). Pub. L. 108–203, §423(a), substituted "on a farm operated for profit" for "described in subsection (g)(5)".

+

Subsec. (a)(18). Pub. L. 108–375 substituted "134(b)(4), or 134(b)(5)" for "or 134(b)(4)".

+

Subsec. (a)(20). Pub. L. 108–357, §320(b)(1), inserted "108(f)(4)," after "74(c),".

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Subsec. (a)(22). Pub. L. 108–357, §251(a)(1)(A), added par. (22).

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Subsec. (g)(5). Pub. L. 108–203, §423(c), struck out "or is domestic service in a private home of the employer" after "employer's trade or business".

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Subsec. (v)(2)(A). Pub. L. 108–357, §802(c)(1), inserted "or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985" before period at end.

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2003—Subsec. (a)(18). Pub. L. 108–121 substituted ", 129, or 134(b)(4)" for "or 129".

+

2000—Subsec. (a)(5)(G). Pub. L. 106–554 substituted a comma for the semicolon at end.

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1998—Subsec. (a)(5)(F). Pub. L. 105–206, §6023(13)(A), which directed the substitution of a comma for the semicolon at end of subpar. (F), could not be executed because a semicolon did not appear at end of subpar. (F).

+

Subsec. (a)(5)(G). Pub. L. 105–206, §6023(13)(B), struck out "or" at end.

+

Subsec. (a)(5)(I). Pub. L. 105–206, §6023(13)(C), substituted a semicolon for the period at end.

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Subsec. (b)(7)(C). Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(A). See 1997 Amendment note below.

+

1997—Subsec. (b)(5)(H)(i). Pub. L. 105–61 substituted "1986," for "1986 or" and inserted "or the Federal Employees' Retirement System Open Enrollment Act of 1997" after "(50 U.S.C. 2157),".

+

Subsec. (b)(7)(C). Pub. L. 105–33, §11246(b)(2)(A), as added by Pub. L. 105–277, inserted "(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)" after "law of the United States" in introductory provisions.

+

1996—Subsec. (a)(5)(F). Pub. L. 104–188, §1421(b)(8)(A), struck out "or" at end.

+

Subsec. (a)(5)(G). Pub. L. 104–188, §1458(b)(1), which directed that subpar. (G) be amended by striking "(or)" at the end, could not be executed because "(or)" did not appear.

+

Pub. L. 104–188, §1421(b)(8)(A), inserted "or" at end.

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Subsec. (a)(5)(H). Pub. L. 104–188, §1458(b)(1), inserted "or" at end.

+

Pub. L. 104–188, §1421(b)(8)(A), added subpar. (H).

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Subsec. (a)(5)(I). Pub. L. 104–188, §1458(b)(1), added subpar. (I).

+

Subsec. (b). Pub. L. 104–188, §1116(a)(1)(A), inserted closing provisions "For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals."

+

Subsec. (b)(20)(A). Pub. L. 104–188, §1116(a)(1)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),".

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1994—Subsec. (a)(7)(B). Pub. L. 103–387, §2(a)(1)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term 'domestic service in a private home of the employer' does not include service described in subsection (g)(5);".

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Subsec. (b)(7)(F)(iv). Pub. L. 103–296, §303(a)(2), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsec. (b)(10)(B). Pub. L. 103–296, §108(h)(2), substituted "Commissioner of Social Security" for "Secretary of Health and Human Services".

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Subsec. (b)(15). Pub. L. 103–296, §319(a)(5), inserted ", except service which constitutes 'employment' under subsection (y)" after "international organization".

+

Subsec. (b)(19). Pub. L. 103–296, §320(a)(1)(C), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places.

+

Subsec. (b)(21). Pub. L. 103–387, §2(a)(1)(C), added par. (21).

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Subsec. (u)(2)(B)(ii)(V). Pub. L. 103–296, §303(b)(2), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsec. (x). Pub. L. 103–387, §2(a)(1)(B), added subsec. (x).

+

Subsec. (y). Pub. L. 103–296, §319(a)(1), added subsec. (y).

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1993—Subsec. (a)(1). Pub. L. 103–66, §13207(a)(1), inserted "in the case of the taxes imposed by sections 3101(a) and 3111(a)" after "(1)", substituted "contribution and benefit base (as determined under section 230 of the Social Security Act)" for "applicable contribution base (as determined under subsection (x))" in two places, and substituted "such contribution and benefit base" for "such applicable contribution base".

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Subsec. (b)(5)(H)(i). Pub. L. 103–178 substituted "section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees".

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Subsec. (x). Pub. L. 103–66, §13207(a)(2), struck out subsec. (x) which defined parameters of the applicable contribution base for purposes of this chapter.

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1992—Subsec. (v)(1)(A). Pub. L. 102–318 substituted "402(e)(3)" for "402(a)(8)".

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1990—Subsec. (a)(1). Pub. L. 101–508, §11331(a)(1), substituted "applicable contribution base (as determined under subsection (x))" for "contribution and benefit base (as determined under section 230 of the Social Security Act)" wherever appearing and "such applicable contribution base" for "such contribution and benefit base".

+

Subsec. (b)(7)(F). Pub. L. 101–508, §11332(b), added subpar. (F).

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Subsec. (x). Pub. L. 101–508, §11331(a)(2), added subsec. (x).

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1989—Subsec. (l)(1). Pub. L. 101–239, §10201(b)(3), substituted "paragraph (6)" for "paragraph (8)" in introductory provisions.

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Subsec. (l)(2). Pub. L. 101–239, §10201(a)(1), inserted at end "Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6)."

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Subsec. (l)(3). Pub. L. 101–239, §10201(a)(2), (3), added par. (3) and struck out former par. (3) relating to termination of period by American employer.

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Subsec. (l)(4). Pub. L. 101–239, §10201(a)(2), (4), redesignated par. (6) as (4) and struck out former par. (4) relating to termination of period by Secretary.

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Subsec. (l)(5). Pub. L. 101–239, §10201(a)(2), (4), redesignated par. (7) as (5) and struck out former par. (5) relating to no renewal of agreement.

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Subsec. (l)(6) to (10). Pub. L. 101–239, §10201(a)(4), redesignated pars. (6) to (10) as (4) to (8), respectively.

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Subsec. (x). Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, §1011B(a)(22)(A), had not been enacted, see 1988 Amendment note below.

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1988—Subsec. (a)(5)(G). Pub. L. 100–647, §1011B(a)(23)(A), inserted "if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received" after "section 125)".

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Subsec. (a)(8)(B). Pub. L. 100–647, §8017(b), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer's expenditures for agricultural labor in such year equal or exceed $2,500;".

+

Subsec. (a)(11). Pub. L. 100–647, §1001(g)(4)(B)(i), inserted "(determined without regard to section 274(n))" after "section 217".

+

Subsec. (a)(21). Pub. L. 100–647, §3043(c)(2), added par. (21).

+

Subsec. (b)(5). Pub. L. 100–647, §8015(c)(2), inserted "any such service performed on or after any date on which such individual performs" after "with respect to" in provision preceding subpar. (C).

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Subsec. (b)(5)(H). Pub. L. 100–647, §8015(b)(2), amended subpar. (H) generally. Prior to amendment, subparagraph (H) read as follows: "service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5, United States Code;".

+

Subsec. (b)(19). Pub. L. 100–647, §1001(d)(2)(C)(i), substituted "(F), (J), or (M)" for "(F) or (J)" in two places.

+

Subsec. (b)(20). Pub. L. 100–647, §8016(a)(4)(A), (C), made technical correction to directory language of Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

Subsec. (d)(3), (4). Pub. L. 100–647, §8016(a)(3)(A), redesignated par. (4) as (3) and substituted "; or" for a period at the end, and redesignated par. (3) as (4), substituted a period for "; or" at the end, and moved redesignated par. (4) to the end of the subsection.

+

Subsec. (u)(2)(B)(ii)(VI). Pub. L. 100–647, §1018(r)(2)(A), added subcl. (VI).

+

Subsec. (v)(3)(A). Pub. L. 100–647, §1011(e)(8), substituted "457(f)(1)" for "457(e)(1)".

+

Subsec. (v)(3)(C). Pub. L. 100–647, §1018(u)(35), substituted "Savings" for "Saving".

+

Subsec. (x). Pub. L. 100–647, §1011B(a)(22)(A), added subsec. (x) relating to benefits provided under certain employee benefit plans.

+

1987—Subsec. (a)(2)(C). Pub. L. 100–203, §9003(a)(2), substituted "death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee" for "death".

+

Subsec. (a)(5)(F). Pub. L. 100–203, §9023(d)(1), substituted a comma for semicolon before "or" at end.

+

Subsec. (a)(5)(G). Pub. L. 100–203, §9023(d)(2), substituted a semicolon for comma at end.

+

Subsec. (a)(8)(B)(ii). Pub. L. 100–203, §9002(b), added cl. (ii) and struck out former cl. (ii) which read as follows: "the employee performs agricultural labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis;".

+

Subsec. (b)(3)(A). Pub. L. 100–203, §9005(b)(1), substituted "18" for "21".

+

Pub. L. 100–203, §9004(b)(1), struck out "performed by an individual in the employ of his spouse, and service" after "service".

+

Subsec. (b)(3)(B). Pub. L. 100–203, §9005(b)(2), inserted "under the age of 21 in the employ of his father or mother, or performed by an individual" after first reference to "individual".

+

Pub. L. 100–203, §9004(b)(2), inserted introductory provisions and struck out former introductory provisions which read as follows: "service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—".

+

Subsec. (i)(2). Pub. L. 100–203, §9001(b)(2), substituted "only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies." for "only his basic pay as described in chapter 3 and section 1009 of title 37, United States Code."

+

Subsec. (m)(1). Pub. L. 100–203, §9001(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "The term 'employment' shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay."

+

Subsec. (q). Pub. L. 100–203, §9006(a), in heading substituted "both employee and employer taxes" for "employee taxes", and in text struck out "other than for purposes of the taxes imposed by section 3111" after "of this chapter", substituted "remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111)" for "remuneration for employment", and inserted before period at end "; except that, in determining the employer's liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary".

+

Subsec. (t). Pub. L. 100–203, §9006(b)(2), struck out subsec. (t) which related to special rule for determining wages subject to employer tax in case of certain employers whose employees receive income from tips.

+

1986—Subsec. (a)(5)(C). Pub. L. 99–514, §1108(g)(7), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: "under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) for such payment,".

+

Subsec. (a)(5)(G). Pub. L. 99–514, §1151(d)(2)(A), added subpar. (G).

+

Subsec. (a)(8). Pub. L. 99–514, §1883(a)(11)(B), realigned margin of subpar. (B).

+

Subsec. (a)(20). Pub. L. 99–514, §122(e)(1), inserted reference to section 74(c).

+

Subsec. (b)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (b)(7)(E). Pub. L. 99–509, §9002(b)(1)(A), added subpar. (E).

+

Subsec. (b)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(A), (C), inserted "(other than service described in paragraph (3)(A))" after "service".

+

Subsec. (d)(3), (4). Pub. L. 99–509, §9002(b)(2)(A), added par. (3) and redesignated former par. (3) as (4).

+

Subsec. (i)(5). Pub. L. 99–272, §12112(b), substituted "shall not include" for "shall, subject to the provisions of subsection (a)(1) of this section, include".

+

Subsec. (u). Pub. L. 99–272, §13205(a)(1), amended subsec. (u) generally, substantially expanding and revising its provisions by extending the application of hospital insurance tax to State and local employment.

+

Subsec. (u)(2)(B)(ii)(V). Pub. L. 99–514, §1895(b)(18)(A), added subcl. (V).

+

Subsec. (v)(2)(A)(ii). Pub. L. 99–514, §1899A(38), substituted "forfeiture" for "forefeiture".

+

Subsec. (v)(3)(C). Pub. L. 99–514, §1147(b), added subpar. (C).

+

Subsec. (w)(1). Pub. L. 99–514, §1899A(39), substituted "this chapter" for "chapter 21 of this Code" in first sentence.

+

Subsec. (w)(2). Pub. L. 99–514, §1882(c), substituted last three sentences for former last two sentences which read as follows: "The election may not be revoked by the church or organization, but shall be permanently revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Such revocation shall apply retroactively to the beginning of the 2-year period for which the information was not furnished."

+

Pub. L. 99–514, §1899A(40), substituted "July 18, 1984" for "the date of the enactment of this subsection" in first sentence.

+

1985—Subsec. (b)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §531(d)(1)(A)(i), inserted "(including benefits)" before "paid in any medium" in introductory provisions.

+

Subsec. (a)(5)(C) to (G). Pub. L. 98–369, §491(d)(36), struck out subpar. (C) which provided: "under or to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a)," and redesignated subpars, (D) to (G) as (C) to (F), respectively.

+

Subsec. (a)(20). Pub. L. 98–369, §531(d)(1)(A)(ii), added par. (20).

+

Subsec. (b)(1). Pub. L. 98–369, §2663(i)(1), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended (7 U.S.C. 1461–1468), or (B)".

+

Subsec. (b)(5)(B). Pub. L. 98–369, §2601(b)(1), in amending subpar. (B) generally, substituted provision broadening social security coverage for newly hired Federal civilian employees effective with remuneration paid after Dec. 31, 1983, by providing that persons transferring from other government service to civilian service be covered under social security, unless the other service was in an international organization, or the person is returning to civilian service after temporary military or reserve duty and is exercising his reemployment rights under chapter 43 of title 38.

+

Subsec. (b)(5)(C) to (G). Pub. L. 98–369, §2601(b)(2), substituted subpar. designations (C) to (G) for former designations (i) to (v), respectively, in subpar. (D), as so redesignated, redesignated cls. (I) to (III) as (i) to (iii), respectively, and amended generally, subpar. (G), as so redesignated, designating provision relating to service performed by an individual who is not subject to subchapter III of chapter 83 of title 5 as cl. (i), and in cl. (i) as so designated, inserting reference to another retirement system established by a law of the United States for Federal employees, other than for members of the uniformed services and adding cls. (ii) and (iii), and provision for determining for purposes of this subparagraph whether an individual is subject to subchapter III of chapter 83 of title 5 or any other retirement system.

+

Subsec. (b)(8). Pub. L. 98–369, §2603(a)(2), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B).

+

Subsec. (b)(10)(B). Pub. L. 98–369, §2663(j)(5)(C), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare".

+

Subsec. (i)(2). Pub. L. 98–369, §2663(i)(2), substituted "chapter 3 and section 1009 of title 37, United States Code" for "section 102(10) of the Servicemen's and Veterans' Survivor Benefits Act".

+

Subsec. (m)(2). Pub. L. 98–369, §2663(i)(3), substituted "paragraph (21) of section 101 of title 38, United States Code" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section".

+

Subsec. (m)(3). Pub. L. 98–369, §2663(i)(4), substituted "paragraph (23) of such section 101" for "such section 102".

+

Subsec. (n). Pub. L. 98–369, §2663(i)(5), in provision preceding par. (1) substituted "a reserve component as defined in section 101(27) of title 38, United States Code" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act", and inserted ", the National Oceanic and Atmospheric Administration Corps,".

+

Subsec. (n)(5). Pub. L. 98–369, §2663(i)(5)(C), substituted "military, naval, or air" for "military or naval" in two places.

+

Subsec. (n)(5)(B). Pub. L. 98–369, §2663(i)(5)(D), substituted "Military Selective Service Act" for "Universal Military Training and Service Act".

+

Subsec. (v)(1)(B). Pub. L. 98–369, §2661(o)(3), substituted "section 414(h)(2) where the pick up referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)" for "section 414(h)(2)".

+

Subsec. (v)(2)(A). Pub. L. 98–369, §67(c), inserted provision that the preceding sentence shall not apply to any excess parachute payment (as defined in section 2801G(b)).

+

Subsec. (w). Pub. L. 98–369, §2603(b), added subsec. (w).

+

1983—Subsec. (a). Pub. L. 98–21, §327(b)(1), inserted in text following last numbered paragraph a provision that nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from "wages" as used in such chapter shall be construed to require a similar exclusion from "wages" in regulations prescribed for purposes of this chapter.

+

Pub. L. 98–21, §324(a)(3)(D), substituted reference to subpar. (A) of par. (2) for reference to subpar. (B) thereof in text following last numbered paragraph.

+

Subsec. (a)(2). Pub. L. 98–21, §324(a)(3)(A), struck out "(A) retirement, or", and redesignated subpars. (B) to (D) as (A) to (C), respectively.

+

Subsec. (a)(3). Pub. L. 98–21, §324(a)(3)(B), struck out par. (3) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.

+

Subsec. (a)(5)(D). Pub. L. 98–21, §328(a), substituted "section 219(b)(2)" for "section 219".

+

Subsec. (a)(5)(E) to (G). Pub. L. 98–21, §324(a)(2), added subpars. (E) to (G).

+

Subsec. (a)(9). Pub. L. 98–21, §324(a)(3)(B), struck out par. (9) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if such employee did not work for the employer in the period for which such payment was made.

+

Subsec. (a)(13)(A)(iii). Pub. L. 98–21, §324(a)(3)(C), struck out cl. (iii) which related to the case of retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer.

+

Subsec. (a)(19). Pub. L. 98–21, §327(a)(1), added par. (19).

+

Subsec. (b). Pub. L. 98–21, §323(a)(1), substituted "a citizen or resident of the United States" for "a citizen of the United States" in text preceding par. (1).

+

Pub. L. 98–21, §322(a)(2), added cl. (C) in text preceding par. (1).

+

Subsec. (b)(5). Pub. L. 98–21, §101(b)(1), amended par. (5) generally. Prior to amendment par. (5) read as follows: "Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 3111 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;".

+

Subsec. (b)(6). Pub. L. 98–21, §101(b)(1), amended par. (6) generally. Prior to amendment par. (6) read as follows:

+

"(A) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

"(B) service performed, by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939 on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

"(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

"(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

"(iii) service performed in the employ of a State, county, or community committee under the Commodity Stabilization Service;

+

"(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

"(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

"(C) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

"(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

"(ii) in the legislative branch;

+

"(iii) in a penal institution of the United States by an inmate thereof;

+

"(iv) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training;

+

"(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

"(vi) by any individual to whom subchapter III of chapter 83 of title 5, United States Code, does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);".

+

Subsec. (b)(8). Pub. L. 98–21, §102(b)(1), struck out the subpar. (A) designation preceding "service performed", struck out subpar. (B) which related to service performed by employees of nonprofit organizations, and in par. (8), as so designated substituted "except that this paragraph shall not apply" for "except that this subparagraph shall not apply".

+

Subsec. (i)(5). Pub. L. 98–21, §101(c)(2), added par. (5).

+

Subsec. (k). Pub. L. 98–21, §102(b)(2), struck out subsec. (k) which related to exemption of religious, charitable and certain other organizations.

+

Subsec. (l). Pub. L. 98–21, §321(a)(1), substituted "Agreements entered into by American employers with respect to foreign affiliates" for "Agreements entered into by domestic corporations with respect to foreign subsidiaries" in heading.

+

Subsec. (l)(1). Pub. L. 98–21, §321(a)(1), substituted "affiliates" for "subsidiaries" in par. (1) heading, and in first sentence of provisions preceding subpar. (A), substituted "at the American employer's request" for "at the request of any domestic corporation", "any American employer (as defined in subsection (h)) who" for "any such corporation which", "such manner and form" for "such form and manner", and "affiliates" for "subsidiaries" after "such employer's foreign", and inserted "or residents" after "citizens".

+

Pub. L. 98–21, §321(e)(1), substituted "American employer" for "domestic corporation", "affiliate" for "subsidiary" and "citizens or residents" for "citizens" wherever appearing in second and third sentences of provisions preceding subpar. (A) and substituted "American employer" for "domestic corporation" in subpars. (A) and (B).

+

Subsec. (l)(2) to (5). Pub. L. 98–21, §321(e)(1), substituted, wherever appearing, "American employer" for "domestic corporation", "American employers" for "domestic corporations", "affiliate" for "subsidiary", "affiliates" for "subsidiaries", "foreign entity" for "foreign corporation", "foreign entities" for "foreign corporations", and "citizens or residents" for "citizens".

+

Subsec. (l)(8). Pub. L. 98–21, §321(a)(2), amended par. (8) generally, substituting provision defining a foreign affiliate for provision defining a foreign subsidiary of a domestic corporation which, for the purposes of this subsection and section 210(a) of the Social Security Act, had been defined as a foreign corporation not less than 20 percent of the voting stock of which was owned by such domestic corporation, or a foreign corporation more than 50 percent of the voting stock of which was owned by the foreign corporation described above.

+

Subsec. (l)(9), (10). Pub. L. 98–21, §321(e)(1), substituted, wherever appearing, "American employer" for "domestic corporation", "American employers" for "domestic corporations", and "foreign entities" for "foreign corporations".

+

Subsec. (r)(3)(A). Pub. L. 98–21, §102(b)(3)(A), substituted "subsection (b)(8)" and "section 210(a)(8)" for "subsection (b)(8)(A)" and "section 210(a)(8)(A)", respectively, in provisions preceding cl. (i).

+

Subsec. (r)(4). Pub. L. 98–21, §102(b)(3)(B), struck out par. (4) which related to coordination with coverage of lay employees.

+

Subsec. (u)(1). Pub. L. 98–21, §101(b)(2), substituted "sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof" for "sections 3101(b) and 3111(b)—

+

"(A) paragraph (6) of subsection (b) shall be applied without regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi) thereof, and

+

"(B) paragraph (5) of subsection (b) (and the provisions of law referred to therein) shall not apply".

+

Subsec. (v). Pub. L. 98–21, §324(a)(1), added subsec. (v).

+

1982—Subsec. (u). Pub. L. 97–248 added subsec. (u).

+

1981—Subsec. (a). Pub. L. 97–123 inserted "(but, in the case of payments made to an employee or any of his dependents this subparagraph shall exclude from the term 'wages' only payments which are received under a workmen's compensation law)" after "sickness or accident disability" in par. (2)(B), and inserted, after par. (18), the following provision: "Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (B) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages."

+

Subsec. (a)(18). Pub. L. 97–34 substituted "section 127 or 129" for "section 127".

+

1980—Subsec. (a)(5)(D). Pub. L. 96–222 added subpar. (D).

+

Subsec. (a)(6). Pub. L. 96–499 struck out "(or the corresponding section of prior law)" after "section 3101" in subpar. (A) and inserted "with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor" after subpar. (B).

+

1978—Subsec. (a)(17). Pub. L. 95–472 added par. (17).

+

Subsec. (a)(18). Pub. L. 95–600 added par. (18).

+

1977—Subsec. (a)(7)(C), (10). Pub. L. 95–216, §356(a), substituted "year" for "quarter" and "$100" for "$50", wherever appearing.

+

Subsec. (a)(16). Pub. L. 95–216, §356(b), added par. (16).

+

Subsec. (b)(10). Pub. L. 95–216, §356(c), struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50, struck out the designation "(B)" preceding the remainder of par. (10), and redesignated former cls. (i) and (ii) of former subpar. (B) as subpars. (A) and (B).

+

Subsecs. (b)(17)(A), (g)(4)(B). Pub. L. 95–216, §356(d), substituted "year" for "quarter".

+

Subsec. (k)(4)(A). Pub. L. 95–216, §312(b)(2), (f), substituted "(or, if later, as of the earliest date on which it satisfies clause (ii) of this subparagraph)" for "or any subsequent date" in cl. (i) and, in provisions following cl. (ii), inserted "(subject to subparagraph (C))" after "effective".

+

Subsec. (k)(4)(B)(ii). Pub. L. 95–216, §312(b)(4), substituted "first day of the calendar quarter" for "date".

+

Subsec. (k)(4)(B)(iii). Pub. L. 95–216, §312(g), added cl. (iii).

+

Subsec. (k)(4)(C). Pub. L. 95–216, §312(b)(1), added subpar. (C).

+

Subsec. (k)(5). Pub. L. 95–216, §312(a)(1), substituted "prior to April 1, 1978," for "prior to the expiration of 180 days after the date of the enactment of this paragraph," in subpar. (B), and, in provisions following subpar. (B), substituted "April 1, 1978" for "the 181st day after the date of enactment of this paragraph" and substituted "April 1, 1978," for "such 181st day".

+

Subsec. (k)(6). Pub. L. 95–216, §312(b)(3), inserted "(except as provided in paragraph (4)(C))" after "services involved" in introductory provisions.

+

Subsec. (k)(7). Pub. L. 95–216, §312(a)(2), substituted "prior to April 1, 1978," for "prior to the expiration of 180 days after the date of the enactment of this paragraph", "April 1, 1978," for "the 181st day after such date," and "prior to that date" for "prior to the first day of the calendar quarter in which such 181st day occurs".

+

Subsec. (k)(8). Pub. L. 95–216, §312(a)(3), (d), amended par. (8) first by substituting "prior to April 1, 1978," for "by the end of the 180-day period following the date of the enactment of this paragraph", "prior to April 1, 1978" for "within that period", and "on that date" for "on the 181st day following that date", and then further amending par. (8) as so amended by dividing the existing provisions into introductory provisions, subpar. (B), and closing provisions, inserting subpars. (A) and (C), substituting "by March 31, 1978" for "prior to April 1, 1978", "by that date" for "prior to April 1, 1978", and "on April 1, 1978" for "on that date" in subpar. (B) as so redesignated, and, in closing provisions, inserting ", or with respect to service constituting employment by reason of such request," after "in which the date of such filing or constructive filing occurs".

+

Subsec. (s). Pub. L. 95–216, §314(a), added subsec. (s).

+

Subsec. (t). Pub. L. 95–216, §315(a), added subsec. (t).

+

1976—Subsec. (b). Pub. L. 94–455, §1903(a)(3)(A), substituted ", of whatever nature, performed" for "performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1954" in introductory text.

+

Subsec. (b)(1). Pub. L. 94–455, §1903(a)(3)(B), struck out "65 Stat. 119;" before "7 U.S.C. 1461–1468".

+

Subsec. (b)(6)(B)(v). Pub. L. 94–455, §1903(a)(3)(C), substituted "Secretary of Transportation" for "Secretary of the Treasury".

+

Subsec. (b)(8)(B). Pub. L. 94–563, §1(b), inserted "or deemed to have been so filed under paragraph (4) or (5) of such subsection" after "filed pursuant to subsection (k) (or the corresponding subsection of prior law)" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after "filed" in cls. (i), (ii), and (iii), and substituted "is (or is deemed to be) in effect" for "is in effect" in provisions following cl. (iii).

+

Subsec. (b)(12)(B). Pub. L. 94–455, §1906(b)(13)(C), substituted "to the Secretary of the Treasury" for "to the Secretary".

+

Subsec. (b)(20). Pub. L. 94–455, §1207(e)(1)(A), added par. (20).

+

Subsec. (g)(3). Pub. L. 94–455, §1903(a)(3)(D), struck out "46 Stat. 1550, §3;" before "12 U.S.C. 1141j".

+

Subsec. (k)(1). Pub. L. 94–455, §1903(a)(3)(E), redesignated subpar. (G) as (F). Former subpars. (F) and (H), which related to the right of an organization to request before 1960 to have a certificate effective where such certificate was filed after 1955 but prior to the enactment of this subparagraph and the right of an organization to amend a certificate filed before 1966 to make such certificate effective for an earlier date than had been originally established, respectively, were struck out.

+

Subsec. (k)(2). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing.

+

Subsec. (k)(4) to (8). Pub. L. 94–563, §1(c), added pars. (4) to (8).

+

Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing.

+

Subsec. (l)(1). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".

+

Subsec. (l)(2). Pub. L. 94–455, §1903(a)(3)(F), struck out ", but in no case prior to January 1, 1955" after "specified in the agreement".

+

Subsec. (l)(4) to (7), (10). Pub. L. 94–455, §1906(b)(13)(a), struck out "or his delegate" after "Secretary" wherever appearing.

+

Subsec. (m)(1). Pub. L. 94–455, §1903(a)(3)(G), struck out "after December 1956" after "include service performed".

+

1973—Subsec. (a)(1). Pub. L. 93–233, §5(b)(2), effective with respect to remuneration paid after 1973, substituted "$13,200" for "$12,600" in two places.

+

Pub. L. 93–233, §5(d), applicable only with respect to remuneration paid after 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of the Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting "$13,200" for "$12,600".

+

Pub. L. 93–66, §203(b)(2), effective with respect to remuneration paid after 1973, substituted "$12,600" for "$12,000" in two places.

+

Pub. L. 93–66, §203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting "$12,600" for "$12,000".

+

1972—Subsec. (a)(1). Pub. L. 92–336, §203(b)(2)(A), substituted "$10,800" for "$9,000" in two places.

+

Pub. L. 92–336, §203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted "$12,000" for "$10,800" in two places.

+

Pub. L. 92–336, §203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted "the contribution and benefit base (as determined under section 230 of the Social Security Act)" for "$12,000" in two places, and "the calendar year with respect to which such contribution and benefit base is effective" for "any calendar year".

+

Subsec. (a)(9). Pub. L. 92–603, §104(i), substituted uniform provision of 62 years of age, for separate provisions for men and women of 65 and 62 years, respectively.

+

Subsec. (a)(14). Pub. L. 92–603, §122(b), added par. (14).

+

Subsec. (a)(15). Pub. L. 92–603, §138(b), added par. (15).

+

Subsec. (b)(7)(D). Pub. L. 92–603, §128(b), added subpar. (D).

+

Subsec. (b)(8)(A). Pub. L. 92–603, §123(a)(2), inserted provision that this subparagraph shall not apply to service performed by a member of such religious order in the exercise of such duties if an election of coverage under subsec. (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs.

+

Subsec. (b)(10)(B). Pub. L. 92–603, §129(a)(2), inserted provisions relating to service performed in the employ of organizations described in section 509(a)(3) of this title.

+

Subsec. (i)(4). Pub. L. 92–603, §123(c)(2), added par. (4).

+

Subsec. (r). Pub. L. 92–603, §123(b), added subsec. (r).

+

1971—Subsec. (a)(1). Pub. L. 92–5 substituted "$9,000" for "$7,800" in two places.

+

1969—Subsec. (k)(1)(F)(i), (G)(i), (H)(i). Pub. L. 91–172, §943(c)(1)–(3), inserted "or pay tax" after "tax return".

+

1968—Subsec. (a)(1). Pub. L. 90–248, §108(b)(2), substituted "$7,800" for "$6,600" wherever appearing.

+

Subsec. (a)(13). Pub. L. 90–248, §504(a), added par. (13).

+

Subsec. (b)(3)(B). Pub. L. 90–248, §123(b), provided for inclusion of family employment in a private home in definition of "employment," upon compliance with conditions described in cls. (i) to (iii).

+

Subsec. (b)(6)(C)(iv). Pub. L. 90–248, §403(i)(1), substituted "section 5351(2) of title 5, United States Code" for "section 2 of the Act of August 4, 1967" and struck out "; 5 U.S.C., sec. 1052" at end of parenthetical text.

+

Subsec. (b)(6)(C)(vi). Pub. L. 90–248, §403(i)(2), substituted "subchapter III of chapter 83 of title 5, United States Code," for "the Civil Service Retirement Act".

+

Subsec. (b)(7)(C)(ii). Pub. L. 90–248, §403(i)(3), substituted "section 5351(2) of title 5, United States Code" for "section 2 of the Act of August 4, 1947" and struck out "; 5 U.S.C. 1052" at end of parenthetical text.

+

1965—Subsec. (a)(1). Pub. L. 89–97, §320(b)(2), substituted "$6,600" for "$4,800" wherever appearing.

+

Subsec. (a)(12). Pub. L. 89–97, §313(c)(3), added par. (12).

+

Subsec. (b)(6)(C)(iv). Pub. L. 89–97, §311(b)(4), inserted ", other than as a medical or dental intern or a medical or dental resident in training".

+

Subsec. (b)(7)(C). Pub. L. 89–97, §317(b)(3), added subpar. (C).

+

Subsec. (b)(13). Pub. L. 89–97, §311(b)(5), struck out from the definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a 4 years' course in a medical school chartered or approved pursuant to State law.

+

Subsec. (k)(1)(B)(iii). Pub. L. 89–97, §316(a)(1), substituted "such date may not be earlier than the first day of the twentieth" for ", in the case of a certificate filed prior to January 1, 1960, such date may not be earlier than January 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth".

+

Subsec. (k)(1)(H). Pub. L. 89–97, §316(b), added subpar. (H).

+

Subsec. (q). Pub. L. 89–97, §313(c)(4), added subsec. (q).

+

1964—Subsec. (a)(11). Pub. L. 88–650 added par. (11).

+

Pub. L. 88–272 substituted "is a plan described in section 403(a), or" for "meets the requirements of section 401(a)(3), (4), (5), and (6)" in subpar. (5)(B), and added subpar. (5)(C).

+

1961—Subsec. (b)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (i)(3). Pub. L. 87–293, §202(a)(1), added par. (3).

+

Subsec. (p). Pub. L. 87–293, §202(a)(2), added subsec. (p).

+

1960—Subsec. (b)(3). Pub. L. 86–778, §104(b), designated existing provisions as cl. (A) and struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (b)(7). Pub. L. 86–778, §103(n), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby.

+

Subsec. (b)(18). Pub. L. 86–778, §103(o), added par. (18).

+

Subsec. (e). Pub. L. 86–778, §103(p), struck out a reference to Hawaii in cl. (1), and included Guam and American Samoa and cls. (1) and (2).

+

Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia", in cl. (1).

+

Subsec. (k)(1)(A). Pub. L. 86–778, §105(a)(1), (2), struck out "and that at least two-thirds of its employees concur in the filing of the certificate" after "extended to service performed by its employees", and substituted "of each employee (if any) who concurs" for "of each employee who concurs".

+

Subsec. (k)(1)(E). Pub. L. 86–778, §105(a)(3), substituted "in either group, or may file a separate certificate pursuant to such subparagraph with respect to the employees in each group" for "in one of the groups if at least two-thirds of the employees in such group concur in the filing of the certificate. The organization may also file such a certificate with respect to the employees in the other group if at least two-thirds of the employees in such other group concur in the filing of such certificate."

+

1959—Subsec. (b)(6)(B)(ii). Pub. L. 86–168 substituted "Federal land bank association" for "national farm loan association", and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsec. (e). Pub. L. 86–70 struck out "Alaska," before "Hawaii".

+

1958—Subsec. (a)(1). Pub. L. 85–840, §402(b), substituted "$4,800" for "$4,200" wherever appearing.

+

Subsec. (b)(1). Pub. L. 85–840, §404(a), struck out provisions which excluded from definition of "employment" service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j of title 12.

+

Subsec. (b)(8)(B). Pub. L. 85–840, §405(b), made subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 321(k)(1)(E) of this title, became a member of such group, and made subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) of this title with respect to which no certificate is in effect.

+

Subsec. (k)(1). Pub. L. 85–840, §405(a), permitted amendment of the list at any time prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed, allowed an organization to provide that the certificate shall be in effect for the period beginning with the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that, in the case of a certificate filed prior to Jan. 1, 1960, such date may not be earlier than Jan. 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth calendar quarter preceding the quarter in which such certificate is first made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed, required organizations described in subpar. (A) which employ both individuals who are in positions covered by a pension, annuity, retirement, or similar fund or system established by a State or political subdivision thereof and individuals who are not in such positions, to divide their employees into two separate groups, authorized the filing of requests by organizations which filed certificates after 1955 but prior to Aug. 28, 1958, to have such certificates effective, with respect to services of certain individuals, for the period beginning with the first day of any calendar quarter preceding the first calendar quarter for which they are effective and following the last calendar quarter of 1955, and provided for the due date and payment of tax for certain calendar quarters and for the expiration of the statutory period of assessment.

+

Subsec. (l)(3). Pub. L. 85–866 substituted "by" for "be" in heading.

+

1956—Subsec. (a)(8)(B). Act Aug. 1, 1956, ch. 836, §201(h)(1), included within definition of wages cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

+

Subsec. (a)(9). Act Aug. 1, 1956, ch. 836, §201(b), excluded payments made to a woman after she attains the age of 62.

+

Subsec. (b)(1)(B). Act Aug. 1, 1956, ch. 836, §201(c), excepted from term "employment" services performed by foreign agricultural workers lawfully admitted from any foreign country or possession thereof, on a temporary basis to perform agricultural labor.

+

Subsec. (b)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §201(d)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (b)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §201(d)(2), substituted "Civil Service Retirement Act" for "Civil Service Retirement Act of 1930", and inserted "(other than the retirement system of the Tennessee Valley Authority)" after "retirement system".

+

Subsec. (b)(16), (17). Act Aug. 1, 1956, ch. 836, §§201(e)(1), 121d, added pars. (16) and (17).

+

Subsec. (i). Act Aug. 1, 1956, ch. 837, §410, designated existing provisions as par. (1) and added par. (2).

+

Subsec. (k)(1). Act Aug. 1, 1956, ch. 836, §201(k), (l), inserted "or at any time prior to January 1, 1959, whichever is the later" after "the certificate is in effect", and substituted "the first day of the calendar quarter in which such certificate is filed or the first day of the succeeding calendar quarter, as may be specified in the certificate," for "the first day following the close of the calendar quarter in which such certificate is filed,".

+

Subsec. (l)(6). Act Aug. 1, 1956, ch. 836, §103(j), inserted reference to the Federal Disability Insurance Trust Fund.

+

Subsec. (l)(8)(A). Act Aug. 1, 1956, ch. 836, §201(j), substituted "not less than 20 percent" for "more than 50 percent".

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, §411(a), added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §201(h)(2), added subsec. (o).

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §204(a), substituted "$4,200" for "$3,600" wherever appearing.

+

Subsec. (a)(7)(B). Act Sept. 1, 1954, §204(b)(1), made coverage of domestic service dependent solely on receipt of $50 in cash wages in a calendar quarter by an employee from an employer for such service.

+

Subsec. (a)(7)(C). Act Sept. 1, 1954, §204(b)(2), added subpar. (C).

+

Subsec. (a)(8). Act Sept. 1, 1954, §204(b)(3), designated existing provisions as subpar. (A) and added subpar. (B).

+

Subsec. (b)(1). Act Sept. 1, 1954, §205(a), made coverage of agricultural labor depend solely on the payment of cash remuneration of $100 or more per year, thereby eliminating the need for an agricultural laborer to have served a qualifying calendar quarter and to have worked on a full time basis for 60 days during a succeeding calendar quarter and to have received $50 or more for his labor during such succeeding calendar quarter, removed the specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (b)(3). Act Sept. 1, 1954, §205(b), struck out par. (3) and redesignated pars. (4) to (14) as (3) to (13), respectively.

+

Subsec. (b)(4). Act Sept. 1, 1954, §205(c), amended par. (4), as redesignated, to make the exception with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer.

+

Subsec. (b)(6)(B). Act Sept. 1, 1954, §205(d)(1)(A), amended par. (6), as redesignated, by inserting in subpar. (B) "by an individual" after "service is performed" and "and if such service is covered by a retirement system established by such instrumentality" after "December 31, 1950".

+

Subsec. (b)(6)(B)(v). Act Sept. 1, 1954, §205(d)(1)(B), amended par. (6), as redesignated, by adding cl. (v) to subpar. (B).

+

Subsec. (b)(6)(C). Act Sept. 1, 1954, §205(d)(2), struck out exception from coverage for services in the following categories: temporary employees in the Post Office Department field service; temporary census taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Commodity Stabilization Service and similar bodies, unless such bodies are composed exclusively of full-time Federal employees, and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (b)(14) to (17). Act Sept. 1, 1954, §205(e), struck out par. (15) and redesignated pars. (16) and (17) as (14) and (15), respectively.

+

Subsec. (c). Act Sept. 1, 1954, §205(b), substituted "subsection (b)(9)" for "subsection (b)(10)".

+

Subsec. (d)(3)(C). Act Sept. 1, 1954, §206(a), struck out requirement that performance of services of homeworkers be subject to State licensing requirements.

+

Subsec. (k)(1). Act Sept. 1, 1954, §§205(b), 207, substituted "(b)(8)(B)" for "(b)(9)(B)" and provided that the list accompanying any certificate filed by a nonprofit organization with respect to its lay employees may be amended only within a period of two years after the certificate takes effect and provided that a supplemental list filed after the first month following the first calendar quarter for which the certificate is in effect shall be in effect only as to those services performed by an individual on the list which are performed by him after the calendar quarter in which the supplemental list is filed.

+

Subsec. (l). Act Sept. 1, 1954, §209, added subsec. (l).

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Change of Name

+

"United States magistrate judge" substituted for "United States magistrate" in subsec. (b)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of Title 42, The Public Health and Welfare.

+ + +

Effective Date of 2019 Amendment

+

Amendment by Pub. L. 116–94 applicable to taxable years beginning after Dec. 31, 2019, see section 301(d) of Pub. L. 116–94, set out as a note under section 139B of this title.

+

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

+

Effective Date of 2008 Amendment

+

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of this title.

+

Pub. L. 110–245, title I, §115(d), June 17, 2008, 122 Stat. 1637, provided that: "The amendments made by this section [amending this section, sections 3306 and 3401 of this title, and section 409 of Title 42, The Public Health and Welfare] shall take effect as if included in section 5 of the Mortgage Forgiveness Debt Relief Act of 2007 [Pub. L. 110–142]."

+

Pub. L. 110–245, title III, §302(c), June 17, 2008, 122 Stat. 1648, provided that: "The amendment made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed in calendar months beginning more than 30 days after the date of the enactment of this Act [June 17, 2008]."

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–172 effective as if included in the provision of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 8(b) of Pub. L. 110–172, set out as a note under section 402 of this title.

+

Effective Date of 2004 Amendments

+

Amendment by Pub. L. 108–375 applicable to travel benefits provided after Oct. 28, 2004, see section 585(b)(3) of Pub. L. 108–375, set out as a note under section 134 of this title.

+

Amendment by section 251(a)(1)(A) of Pub. L. 108–357 applicable to stock acquired pursuant to options exercised after Oct. 22, 2004, see section 251(d) of Pub. L. 108–357, set out as a note under section 421 of this title.

+

Amendment by section 320(b)(1) of Pub. L. 108–357 applicable to amounts received by an individual in taxable years beginning after Dec. 31, 2003, see section 320(c) of Pub. L. 108–357, set out as a note under section 108 of this title.

+

Amendment by section 802(c)(1) of Pub. L. 108–357 effective Mar. 4, 2003, see section 802(d) of Pub. L. 108–357, set out as an Effective Date note under section 4985 of this title.

+

Effective Date of 2003 Amendment

+

Amendment by Pub. L. 108–121 applicable to taxable years beginning after Dec. 31, 2002, see section 106(c) of Pub. L. 108–121, set out as a note under section 134 of this title.

+

Effective Date of 1998 Amendment

+

Pub. L. 105–277, div. A, §101(h) [title VIII, §805], Oct. 21, 1998, 112 Stat. 2681–480, 2681–538, provided that: "Except as otherwise specifically provided, this title [amending this section and section 410 of Title 42, The Public Health and Welfare, and amending provisions set out as a note under this section] and the amendments made by this title shall take effect as if included in the enactment of title XI of the Balanced Budget Act of 1997 [title XI of Pub. L. 105–33, see Effective Date of 1997 Amendment note below]."

+

Effective Date of 1997 Amendment

+

Pub. L. 105–33, title XI, §11246(b)(4), formerly §11246(b)(3), Aug. 5, 1997, 111 Stat. 756, renumbered §11246(b)(4), by Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(1)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532, provided that: "The amendments made by this subsection [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code (as amended by paragraph (1))."

+

Effective Date of 1996 Amendment

+

Pub. L. 104–188, title I, §1116(a)(3), Aug. 20, 1996, 110 Stat. 1762, provided that:

+

"(A) In general.—The amendments made by this subsection [amending this section, section 6050A of this title, and section 410 of Title 42, The Public Health and Welfare] shall apply to remuneration paid—

+

"(i) after December 31, 1994, and

+

"(ii) after December 31, 1984, and before January 1, 1995, unless the payor treated such remuneration (when paid) as being subject to tax under chapter 21 of the Internal Revenue Code of 1986.

+

"(B) Reporting requirement.—The amendment made by paragraph (1)(C) [amending section 6050A of this title] shall apply to remuneration paid after December 31, 1996."

+

Amendment by section 1421(b)(8)(A) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104–188, set out as a note under section 72 of this title.

+

Pub. L. 104–188, title I, §1458(c)(2), Aug. 20, 1996, 110 Stat. 1820, provided that: "The amendments made by subsection (b) [amending this section and section 409 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1996."

+

Effective Date of 1994 Amendments

+

Amendment by section 2(a)(1)(A), (B) of Pub. L. 103–387 applicable to remuneration paid after Dec. 31, 1993, and amendment by section 2(a)(1)(C) of Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3) of Pub. L. 103–387, set out as a note under section 3102 of this title.

+

Amendment by section 108(h)(2) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

+

Amendment by section 303(a)(2), (b)(2) of Pub. L. 103–296 applicable with respect to service performed on or after Jan. 1, 1995, see section 303(e) of Pub. L. 103–296, set out as a note under section 410 of Title 42.

+

Amendment by section 319(a)(1), (5) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of this title.

+

Amendment by section 320(a)(1)(C) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of this title.

+

Effective Date of 1993 Amendment

+

Amendment by Pub. L. 103–66 applicable to 1994 and later calendar years, see section 13207(e) of Pub. L. 103–66, set out as a note under section 1402 of this title.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–318 applicable to distributions after Dec. 31, 1992, see section 521(e) of Pub. L. 102–318, set out as a note under section 402 of this title.

+

Effective Date of 1990 Amendment

+

Amendment by section 11331(a) of Pub. L. 101–508 applicable to 1991 and later calendar years, see section 11331(e) of Pub. L. 101–508, set out as a note under section 1402 of this title.

+

Pub. L. 101–508, title XI, §11332(d), Nov. 5, 1990, 104 Stat. 1388–470, provided that: "The amendments made by this section [amending this section and sections 410 and 418 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after July 1, 1991."

+

Effective Date of 1989 Amendments

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of this title on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of this title.

+

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.

+

Effective Date of 1988 Amendment

+

Pub. L. 100–647, title I, §1011B(a)(22)(F), Nov. 10, 1988, 102 Stat. 3486, provided that: "The amendments made by this paragraph [amending this section, sections 3231, 3306, and 3401 of this title, and section 409 of Title 42, The Public Health and Welfare] shall not apply to any individual who separated from service with the employer before January 1, 1989."

+

Pub. L. 100–647, title I, §1018(r)(2)(B), Nov. 10, 1988, 102 Stat. 3586, provided that: "The amendment made by subparagraph (A) [amending this section] shall apply to services performed after March 31, 1986."

+

Amendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(23)(A), and 1018(u)(35) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

+

Amendment by section 3043(c)(2) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

+

Pub. L. 100–647, title VIII, §8015(b)(3), Nov. 10, 1988, 102 Stat. 3792, provided that: "The amendments made by this subsection [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply as if such amendments had been included or reflected in section 304 of the Federal Employees' Retirement System Act of 1986 (100 Stat. 606) [Pub. L. 99–335] at the time of its enactment [June 6, 1986]."

+

Pub. L. 100–647, title VIII, §8015(c)(3), Nov. 10, 1988, 102 Stat. 3792, provided that: "The amendments made by this subsection [amending this section and section 410 of Title 42] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the date of the enactment of this Act [Nov. 10, 1988]."

+

Amendment by section 8016(a)(3)(A), (4)(A), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to this title as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of this title.

+

Pub. L. 100–647, title VIII, §8017(c), Nov. 10, 1988, 102 Stat. 3794, provided that: "The amendments made by this section [amending this section and section 409 of Title 42, The Public Health and Welfare] shall take effect as if included in the amendments made by section 9002 of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203]."

+

Effective Date of 1987 Amendment

+

Pub. L. 100–203, title IX, §9001(d), Dec. 22, 1987, 101 Stat. 1330–286, provided that: "The amendments made by this section [amending this section and sections 409, 410, and 429 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1987."

+

Pub. L. 100–203, title IX, §9002(c), Dec. 22, 1987, 101 Stat. 1330–287, provided that: "The amendments made by this section [amending this section and section 409 of Title 42] shall apply with respect to remuneration for agricultural labor paid after December 31, 1987."

+

Pub. L. 100–203, title IX, §9003(b), Dec. 22, 1987, 101 Stat. 1330–287, as amended by Pub. L. 100–647, title VIII, §8013(a), Nov. 10, 1988, 102 Stat. 3789, provided that: "The amendments made by subsection (a) [amending this section and section 409 of Title 42] shall apply with respect to group-term life insurance coverage in effect after December 31, 1987, except that such amendments shall not apply with respect to payments by the employer (or a successor of such employer) for group-term life insurance for such employer's former employees who separated from employment with the employer on or before December 31, 1988, to the extent that such payments are not for coverage for any such employee for any period for which such employee is employed by such employer (or a successor of such employer) after the date of such separation."

+

[Pub. L. 100–647, title VIII, §8013(b), Nov. 10, 1988, 102 Stat. 3790, provided that: "The amendment made by subsection (a) [amending section 9003(b) of Pub. L. 100–203, set out above] shall apply as if such amendment had been included or reflected in section 9003(b) of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203] at the time of its enactment."]

+

Pub. L. 100–203, title IX, §9004(c), Dec. 22, 1987, 101 Stat. 1330–288, provided that: "The amendments made by this section [amending this section and section 410 of Title 42] shall apply with respect to to remuneration paid after December 31, 1987."

+

Pub. L. 100–203, title IX, §9005(c), Dec. 22, 1987, 101 Stat. 1330–288, provided that: "The amendments made by this section [amending this section and section 410 of Title 42] shall apply with respect to to remuneration paid after December 31, 1987."

+

Amendment by section 9006(a), (b)(2) of Pub. L. 100–203 applicable with respect to tips received and wages paid on or after Jan. 1, 1988, see section 9006(c) of Pub. L. 100–203, set out as a note under section 3111 of this title.

+

Effective Date of 1986 Amendments

+

Amendment by section 122(e)(1) of Pub. L. 99–514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Pub. L. 99–514, set out as a note under section 1 of this title.

+

Amendment by section 1108(g)(7) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L. 99–514, set out as a note under section 219 of this title.

+

Amendment by section 1151(d)(2)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of Pub. L. 99–514, set out as a note under section 79 of this title.

+

Amendment by section 1882(c) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

+

Pub. L. 99–514, title XVIII, §1895(b)(18)(C), Oct. 22, 1986, 100 Stat. 2935, provided that: "The amendments made by this paragraph [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after March 31, 1986."

+

Amendment by Pub. L. 99–509, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

+

Amendment by section 12112(b) of Pub. L. 99–272 effective with respect to service performed after Dec. 31, 1983, see section 12112(c) of Pub. L. 99–272, set out as a note under section 409 of Title 42.

+

Pub. L. 99–272, title XIII, §13205(d)(1), Apr. 7, 1986, 100 Stat. 318, provided that: "The amendments made by subsection (a) [amending this section and sections 1402, 3122, 3125, 6205, and 6413 of this title] shall apply to services performed after March 31, 1986."

+

Effective Date of 1985 Amendment

+

Amendment by Pub. L. 99–221 applicable to any return to performance of service in employ of United States, or of an instrumentality thereof, after 1983, see section 3(c) of Pub. L. 99–221, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Effective Date of 1984 Amendment

+

Amendment by section 67(c) of Pub. L. 98–369 applicable to payments under agreements entered into or renewed after June 14, 1984, in taxable years ending after such date, with contracts entered into before June 15, 1984, which are amended after June 14, 1984, in any significant relevant aspect to be treated as a contract entered into after June 14, 1984, see section 67(e) of Pub. L. 98–369, set out as an Effective Date note under section 280G of this title.

+

Amendment by section 491(d)(36) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.

+

Amendment by section 531(d)(1)(A) of Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.

+

Amendment by section 2601(b) of Pub. L. 98–369 effective with respect to service performed after Dec. 31, 1983, with enumerated exceptions, see section 2601(f) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 2603(a)(2), (b) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42.

+

Pub. L. 98–369, div. B, title VI, §2661(o)(3), July 18, 1984, 98 Stat. 1159, provided that the amendment made by that section is effective Jan. 1, 1984.

+

Amendment by section 2663 of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

+

Effective Date of 1983 Amendment

+

Pub. L. 98–21, title I, §101(d), Apr. 20, 1983, 97 Stat. 70, as amended by Pub. L. 98–369, div. B, title VI, §2662(a), July 18, 1984, 98 Stat. 1159, provided that: "The amendments made by this section [amending this section and sections 409 and 410 of Title 42, The Public Health and Welfare] shall be effective with respect to service performed after December 31, 1983."

+

Pub. L. 98–21, title I, §102(c), Apr. 20, 1983, 97 Stat. 71, provided that: "The amendments made by the preceding provisions of this section [amending this section and section 410 of Title 42] shall be effective with respect to service performed after December 31, 1983 (but the provisions of sections 2 and 3 of Public Law 94–563 [set out below] and section 312(c) of Public Law 95–216 [set out below] shall continue in effect, to the extent applicable, as though such amendments had not been made)."

+

Amendment by section 321 of Pub. L. 98–21, applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

+

Pub. L. 98–21, title III, §322(c), Apr. 20, 1983, 97 Stat. 121, provided that: "The amendments made by this section [amending this section, section 1402 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall be effective for taxable years beginning on or after the date of the enactment of this Act [Apr. 20, 1983]."

+

Pub. L. 98–21, title III, §323(c)(1), Apr. 20, 1983, 97 Stat. 121, provided that: "The amendments made by subsection (a) [amending this section and section 410 of Title 42] shall apply to remuneration paid after December 31, 1983."

+

Pub. L. 98–21, title III, §324(d), Apr. 20, 1983, 97 Stat. 125, as amended by Pub. L. 98–369, div. B, title VI, §2662(f)(2), July 18, 1984, 98 Stat. 1159; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) Except as otherwise provided in this subsection, the amendments made by this section [amending this section, section 3306 of this title, and sections 403 and 409 of Title 42 and enacting provisions set out as a note under section 3306 of this title] shall apply to remuneration paid after December 31, 1983. For purposes of applying such amendments to remuneration paid after December 31, 1983, which would have been taken into account before January 1, 1984, if such amendments had applied to periods before January 1, 1984, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).

+

"(2) Except as otherwise provided in this subsection, the amendments made by subsection (b) [amending section 3306 of this title and enacting provisions set out as a note under section 3306 of this title] shall apply to remuneration paid after December 31, 1984. For purposes of applying such amendments to remuneration paid after December 31, 1984, which would have been taken into account before January 1, 1985, if such amendments had applied to periods before January 1, 1985, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).

+

"(3) The amendments made by this section shall not apply to employer contributions made during 1984 and attributable to services performed during 1983 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) if, under the terms of such arrangement as in effect on March 24, 1983—

+

"(A) the employee makes an election with respect to such contribution before January 1, 1984, and

+

"(B) the employer identifies the amount of such contribution before January 1, 1984.

+

In the case of the amendments made by subsection (b), the preceding sentence shall be applied by substituting '1985' for '1984' each place it appears and by substituting 'during 1984' for 'during 1983'.

+

"(4) In the case of an agreement in existence on March 24, 1983, between a nonqualified deferred compensation plan (as defined in section 3121(v)(2)(C) of the Internal Revenue Code of 1986, as added by this section) and an individual—

+

"(A) the amendments made by this section (other than subsection (b)) shall apply with respect to services performed by such individual after December 31, 1983, and

+

"(B) the amendments made by subsection (b) shall apply with respect to services performed by such individual after December 31, 1984.

+

The preceding sentence shall not apply in the case of a plan to which section 457(a) of such Code applies. For purposes of this paragraph, any plan or agreement to make payments described in paragraph (2), (3), or (13)(A)(iii) of section 3121(a) of such Code (as in effect on the day before the date of the enactment of this Act [Apr. 20, 1983]) shall be treated as a nonqualified deferred compensation plan."

+

Pub. L. 98–21, title III, §327(d), Apr. 20, 1983, 97 Stat. 127, as amended by Pub. L. 98–369, div. B, title VI, §2662(g), July 18, 1984, 98 Stat. 1160; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) The amendment made by subsection (a) [amending this section and section 409 of Title 42] shall apply to remuneration paid after December 31, 1983.

+

"(2) The amendments made by subsection (b) and subsection (c)(4) [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply to remuneration (other than amounts excluded under section 119 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) paid after March 4, 1983, and to any such remuneration paid on or before such date which the employer treated as wages when paid.

+

"(3) The amendments made by paragraphs (1), (2), and (3) of subsection (c) [amending section 3306 of this title] shall apply to remuneration paid after December 31, 1984."

+

Pub. L. 98–21, title III, §328(d), Apr. 20, 1983, 97 Stat. 128, provided that:

+

"(1) Except as provided in paragraph (2), the amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply to remuneration paid after December 31, 1983.

+

"(2) The amendments made by subsection (c) [amending section 3306 of this title] shall apply to remuneration paid after December 31, 1984."

+

Effective Date of 1982 Amendment

+

Pub. L. 97–248, title II, §278(c)(1), Sept. 3, 1982, 96 Stat. 562, provided that: "The amendments made by subsection (a) [amending this section and sections 1402 and 3122 of this title] shall apply to remuneration paid after December 31, 1982."

+

Effective Date of 1981 Amendments

+

Pub. L. 97–123, §3(g), Dec. 29, 1981, 95 Stat. 1663, provided that:

+

"(1) Except as provided in paragraph (2), this section (and the amendments made by this section) [amending this section, section 3231 of this title, and section 409 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under this section and section 3101 of this title] shall apply to remuneration paid after December 31, 1981.

+

"(2) This section (and the amendments made by this section) shall not apply with respect to any payment made by a third party to an employee pursuant to a contractual relationship of an employer with such third party entered into before December 14, 1981, if—

+

"(A) coverage by such third party for the group in which such employee falls ceases before March 1, 1982, and

+

"(B) no payment by such third party is made to such employee under such relationship after February 28, 1982."

+

Amendment by Pub. L. 97–34 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97–34, set out as a note under section 21 of this title.

+

Effective Date of 1980 Amendments

+

Pub. L. 96–499, title XI, §1141(c), Dec. 5, 1980, 94 Stat. 2694, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1980.

+

"(2) Exception for state and local governments.—

+

"(A) The amendments made by this section (insofar as they affect the application of section 218 of the Social Security Act [42 U.S.C. 418]) shall not apply to any payment made before January 1, 1984, by any governmental unit for positions of a kind for which all or a substantial portion of the social security employee taxes were paid by such governmental unit (without deduction from the remuneration of the employee) under the practices of such governmental unit in effect on October 1, 1980.

+

"(B) For purposes of subparagraph (A), the term 'social security employee taxes' means the amount required to be paid under section 218 of the Social Security Act [42 U.S.C. 418] as the equivalent of the taxes imposed by section 3101 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].

+

"(C) For purposes of subparagraph (A), the term 'Governmental unit' means a State or political subdivision thereof within the meaning of section 218 of the Social Security Act [42 U.S.C. 418]."

+

Pub. L. 96–222, title I, §101(b)(1)(E), Apr. 1, 1980, 94 Stat. 205, provided that: "The amendments made by subparagraph (B) of subsection (a)(10) [amending this section and section 3306 of this title] shall apply to payments made on or after January 1, 1979."

+

Effective Date of 1978 Amendments

+

Amendment by Pub. L. 95–600 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95–600, set out as an Effective Date note under section 127 of this title.

+

Pub. L. 95–472, §3(d), Oct. 17, 1978, 92 Stat. 1333, provided that: "The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to taxable years beginning after December 31, 1976."

+

Effective Date of 1977 Amendment

+

Pub. L. 95–216, title III, §312(h), Dec. 20, 1977, 91 Stat. 1535, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a), (b), (d), (e), (f), and (g) of this section [amending this section and provisions set out below] shall be effective as though they had been included as a part of the amendments made to section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by the first section of Public Law 94–563 (or, in the case of the amendments made by subsection (e), as a part of section 3 of such Public Law)."

+

Pub. L. 95–216, title III, §314(c), Dec. 20, 1977, 91 Stat. 1536, provided that: "The amendments made by this section [amending this section and section 3306 of this title] shall apply with respect to wages paid after December 31, 1978."

+

Amendment by section 315(a) of Pub. L. 95–216 applicable with respect to wages paid with respect to employment performed in months after Dec. 1977, see section 315(c) of Pub. L. 95–216, set out as a note under section 3111 of this title.

+

Pub. L. 95–216, title III, §356(e), Dec. 20, 1977, 91 Stat. 1556, provided that: "The amendments made by this section [amending this section] shall apply with respect to remuneration paid and services rendered after December 31, 1977."

+

Effective Date of 1976 Amendments

+

Pub. L. 94–563, §1(d), Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare], shall apply with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by such amendments)."

+

Pub. L. 94–455, title XII, §1207(f)(4), Oct. 4, 1976, 90 Stat. 1708, as amended by Pub. L. 95–600, title VII, §701(z)(1), Nov. 6, 1978, 92 Stat. 2921; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(A) The amendments made by paragraphs (1)(A) and (2)(A) of subsection (e) [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after December 31, 1954. The amendments made by paragraphs (1)(B), (1)(C), and (2)(B) of such subsection [amending sections 1401 and 3401 of this title and section 411 of Title 42] shall apply to taxable years ending after December 31, 1954. The amendments made by paragraph (3) of such subsection [enacting section 6050A and amending section 6652 of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Oct. 4, 1976].

+

"(B) Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat's catch of fish or other aquatic animal life (or a share of the proceeds therefrom) received by an individual after December 31, 1954, and before the date of the enactment of this act [Oct. 4, 1976] for services performed by such individual after December 31, 1954, on such boat as being subject to the tax under chapter 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], then the amendments made by paragraphs (1)(A) and (B) and (2) of subsection (c) shall not apply with respect to such services performed by such individual (and the share of the catch, or the proceeds therefrom, received by him for such services)."

+

[Pub. L. 95–600, title VII, §701(z)(2), Nov. 6, 1978, 92 Stat. 2921, provided that: "The amendments made by paragraph (1) [amending section 1207(f)(4) of Pub. L. 94–455, set out above] shall take effect on October 4, 1976."]

+

Amendment by section 1903 of Pub. L. 94–455 applicable with respect to wages paid after Dec. 31, 1976, see section 1903(d) of Pub. L. 94–455, set out as a note under section 3101 of this title.

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

+

Effective Date of 1972 Amendments

+

Amendment by section 104(i) of Pub. L. 92–603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of Title 42, The Public Health and Welfare.

+

Amendment by sections 122(b) and 138(b) of Pub. L. 92–603 applicable in the case of any payment made after December 1972, see sections 122(c) and 138(c) of Pub. L. 92–603, set out as notes under section 409 of Title 42.

+

Amendment by section 128(b) of Pub. L. 92–603 applicable with respect to service performed on and after first day of calendar quarter which begins on or after Oct. 30, 1972, see section 128(c) of Pub. L. 92–603, set out as a note under section 410 of Title 42.

+

Amendment by section 129(a)(2) of Pub. L. 92–603 applicable to services performed after Dec. 31, 1972, see section 129(b) of Pub. L. 92–603, set out as a note under section 410 of Title 42.

+

Amendment by Pub. L. 92–336 applicable only with respect to remuneration paid after December 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to remuneration paid after December 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Effective Date of 1969 Amendment

+

Amendment by Pub. L. 91–172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) of Pub. L. 91–172, set out as a note under section 6651 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(b) of Pub. L. 90–248 applicable only with respect to remuneration paid after December 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by section 123(b) of Pub. L. 90–248 applicable with respect to services performed after Dec. 31, 1967, see section 123(c) of Pub. L. 90–248, set out as a note under section 410 of Title 42.

+

Pub. L. 90–248, title V, §504(d), Jan. 2, 1968, 81 Stat. 935, provided that: "The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply with respect to remuneration paid after the date of the enactment of this Act [Jan. 2, 1968]."

+

Effective Date of 1965 Amendment

+

Amendment by section 311(b)(4), (5) of Pub. L. 89–97 applicable only with respect to services performed after 1965, see section 311(c) of Pub. L. 89–97, set out as an Effective Date of 1965 Amendment note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of this title.

+

Pub. L. 89–97, title III, §316(a)(2), July 30, 1965, 79 Stat. 386, provided that: "The amendment made by paragraph (1) [amending this section] shall apply in the case of any certificate filed under section 3121(k)(1)(A) of such Code after the date of the enactment of this Act [July 30, 1965]."

+

Amendment by section 317 of Pub. L. 89–97 applicable with respect to services performed after quarter ending September 30, 1965, and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42 extended to the officers and employees coming under provisions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42.

+

Pub. L. 89–97, title III, §320(c), July 30, 1965, 79 Stat. 394, provided that: "The amendments made by subsections (a)(1) and (a)(3)(A) [amending sections 409 and 413 of Title 42], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending this section and sections 3122, 3125, and 6413 of this title], shall apply only with respect to remuneration paid after December 1965. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending section 1402 of this title and sections 411 and 413 of Title 42] shall apply only with respect to taxable years ending after 1965. The amendment made by subsection (a)(4) [amending section 415 of Title 42] shall apply only with respect to calendar years after 1965."

+

Effective Date of 1964 Amendments

+

Pub. L. 88–650, §4(d), Oct. 13, 1964, 78 Stat. 1078, provided that: "The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after the date of the enactment of this Act [Oct. 13, 1964]."

+

Amendment by Pub. L. 88–272 applicable to remuneration paid after Dec. 31, 1962, see section 220(d) of Pub. L. 88–272, set out as an Effective Date note under section 406 of this title.

+

Effective Date of 1961 Amendments

+

Pub. L. 87–293, title II, §202(c), Sept. 22, 1961, 75 Stat. 627, provided that: "The amendments made by subsections (a) and (b) of this section [amending this section, sections 3122 and 6051 of this title, and sections 405, 409, and 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the date of the enactment of this Act [Sept. 22, 1961]. In the case of any individual who is enrolled as a volunteer or volunteer leader under section 16(a) of this Act [section 2515(a) of Title 22, Foreign Relations and Intercourse] such amendments shall apply with respect to services performed on or after the effective date of such enrollment." [Section 202(c) of Pub. L. 87–293 repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments contained in such provisions, see section 5(b) of Pub. L. 89–572, set out as a note under former section 2515 of Title 22.]

+

Pub. L. 87–256, title I, §110(h)(3), Sept. 21, 1961, 75 Stat. 537, provided that: "The amendments made by subsections (e) and (f) of this section [amending this section, section 3306 of this title, and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after December 31, 1961."

+

Effective Date of 1960 Amendments

+

Amendment by section 103(n) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act (42 U.S.C. 401 et seq.) extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42, The Public Health and Welfare, and such amendment applicable only as expressly provided therein, see section 103(v)(2) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 103(o), (p) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 104(b) of Pub. L. 86–778 applicable only with respect to services performed after 1960, see section 104(c) of Pub. L. 86–778, set out as a note under section 410 of Title 42.

+

Pub. L. 86–624, §18(k), July 12, 1960, 74 Stat. 416, provided that: "The amendments contained in subsections (a) through (j) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7653, and 7701 of this title] shall be effective as of August 21, 1959."

+

Pub. L. 86–778, title I, §105(d), Sept. 13, 1960, 74 Stat. 945, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) The amendments made by subsection (a) [amending this section] shall apply only with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960].

+

"(2) No monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections [amending section 1402 of this title and enacting provisions set out as notes under this section and 1402 of this title], and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960]."

+

Effective Date of 1959 Amendments

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, §203(c), Aug. 18, 1959, 73 Stat. 390.

+

Pub. L. 86–70, §22(i), June 25, 1959, 73 Stat. 147, provided that: "The amendments contained in subsections (a) through (h) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7621, 7653, and 7701 of this title] shall be effective as of January 3, 1959."

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title IV, §402(e), Aug. 28, 1958, 72 Stat. 1043, provided that: "The amendments made by subsections (b) and (c) [amending this section and section 3122 of this title] shall be applicable only with respect to remuneration paid after 1958."

+

Pub. L. 85–840, title IV, §404(b), Aug. 28, 1958, 72 Stat. 1044, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958."

+

Pub. L. 85–840, title IV, §405(c), Aug. 28, 1958, 72 Stat. 1047, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of enactment of this Act [Aug. 28, 1958] and requests filed under subparagraph (F) of such section after such date."

+

Effective Date of 1956 Amendment

+

Act Aug. 1, 1956, ch. 836, title II, §201(m), 70 Stat. 843, as amended by act Oct. 22, 1986, Pub. L. 99–514, §2, 100 Stat. 2095, provided that:

+

"(1) The amendments made by subsection (a) [enacting section 3113 of this title] and paragraph (1) of subsection (h) [amending this section] shall apply with respect to remuneration paid after 1956. The amendment made by subsection (b) [amending this section] shall apply with respect to remuneration paid after October 1956. The amendments made by subsection (c) and paragraph (2) of subsection (h) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraphs (1) and (2) of subsection (d) [amending this section] shall apply with respect to service with respect to which the amendments made by paragraphs (1) and (2) of subsection (b) of section 104 of this Act [amending section 410 of Title 42, The Public Health and Welfare] apply. The amendments made by paragraph (1) of subsection (e) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (3) of such subsection shall [amending section 1402 of this title] apply with respect to taxable years ending after 1954. The amendments made by paragraph (2) of subsection (e) and by subsection (f) [amending section 1402 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (i) [amending section 1402 of this title] shall apply with respect to taxable years ending on or after December 31, 1956. The amendment made by subsection (l) [amending this section] shall apply with respect to certificates filed after 1956 under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].

+

"(2)(A) Except as provided in subparagraph (B), the amendment made by subsection (g) [amending section 1402 of this title] shall apply only with respect to taxable years ending after 1956.

+

"(B) Any individual who, for a taxable year ending after 1954 and prior to 1957, had income which by reason of the amendment made by subsection (g) would have been included within the meaning of 'net earnings from self-employment' (as such term is defined in section 1402(a) of the Internal Revenue Code of 1986), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, may elect to have the amendment made by subsection (g) apply to his taxable years ending after 1954 and prior to 1957. No election made by any individual under this subparagraph shall be valid unless such individual has filed a waiver certificate under section 1402(e) of such Code prior to the making of such election or files a waiver certificate at the time he makes such election.

+

"(C) Any individual described in subparagraph (B) who has filed a waiver certificate under section 1402(e) of such Code prior to the date of enactment of this Act [Aug. 1, 1956], or who files a waiver certificate under such section on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, must make such election on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, or before April 16, 1957, whichever is the later.

+

"(D) Any individual described in subparagraph (B) who has not filed a waiver certificate under section 1402(e) of such Code on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957 must make such election on or before the due date of his return (including any extension thereof) for his first taxable year ending after 1956. Any individual described in this subparagraph whose period for filing a waiver certificate under section 1402(e) of such Code has expired at the time he makes such election may, notwithstanding the provisions of paragraph (2) of such section, file a waiver certificate at the time he makes such election.

+

"(E) An election under subparagraph (B) shall be made in such manner as the Secretary of the Treasury or his delegate shall prescribe by regulations. Notwithstanding the provisions of paragraph (3) of section 1402(e) of such Code, the waiver certificate filed by an individual who makes an election under subparagraph (B) (regardless of when filed) shall be effective for such individual's first taxable year ending after 1954 in which he had income which by reason of the amendment made by subsection (g) would have been included within the meaning of 'net earnings from self-employment' (as such term is defined in section 1402(a) of such Code), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, or for the taxable year prescribed by such paragraph (3) of section 1402(e), if such taxable year is earlier, and for all succeeding taxable years.

+

"(F) No interest or penalty shall be assessed or collected for failure to file a return within the time prescribed by law, if such failure arises solely by reason of an election made by an individual under subparagraph (B), or for any underpayment of the tax imposed by section 1401 of such Code arising solely by reason of such election, for the period ending with the date such individual makes an election under subparagraph (B).

+

"(3) Any tax under chapter 2 of the Internal Revenue Code of 1986 [section 1401 et seq. of this title] which is due, solely by reason of the enactment of subsection (f) [amending section 1402 of this title], or paragraph (2) of subsection (e), of this section [amending section 1402 of this title], for any taxable year ending on or before the date of the enactment of this Act [Aug. 1, 1956] shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which this Act is enacted. In no event shall interest be imposed on the amount of any tax due under such chapter solely by reason of the enactment of subsection (f), or paragraph (2) of subsection (e), of this section for any period before the day after the date of enactment of this Act.

+

"(4) Any tax due under chapter 21 of the Internal Revenue Code of 1986 [this chapter] which is due, solely by reason of the enactment of subsection (d) [amending this section] and an effective date prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i) [set out as a note under section 410 of Title 42, The Public Health and Welfare], for any calendar quarter beginning prior to the day on which the Secretary of Health, Education, and Welfare approves the plan which prescribes such effective date shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which such plan is approved. In no event shall interest be imposed on the amount of any such tax due under such chapter for any period before the day on which the Secretary of Health, Education, and Welfare approves such plan."

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see act Aug. 1, 1956, ch. 837, title VI, §603(a), 70 Stat. 887.

+

Effective Date of 1954 Amendment

+

Act Sept. 1, 1954, ch. 1206, title II, §204(c), 68 Stat. 1091, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to remuneration paid after 1954."

+

Act Sept. 1, 1954, ch. 1206, title II, §205(f), 68 Stat. 1092, provided that: "The amendments made by subsections (c), (d), and (e) [amending this section] shall be applicable only with respect to services performed after 1954. The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954."

+

Act Sept. 1, 1954, ch. 1206, title II, §206(b), 68 Stat. 1093, provided that: "The amendment made by subsection (a) [amending this section] shall be applicable only with respect to services performed after 1954."

+ + +

Regulations

+

Pub. L. 97–123, §3(d), Dec. 29, 1981, 95 Stat. 1662, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) The regulations prescribed under the last sentence of section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and the regulations prescribed under subparagraph (D) of section 3231(e)(4) of such Code, shall provide procedures under which, if (with respect to any employee) the third party promptly—

+

"(A) withholds the employee portion of the taxes involved,

+

"(B) deposits such portion under section 6302 of such Code, and

+

"(C) notifies the employer of the amount of the wages or compensation involved,

+

the employer (and not the third party) shall be liable for the employer portion of the taxes involved and for meeting the requirements of section 6051 of such Code (relating to receipts for employees) with respects to the wages or compensation involved.

+

"(2) For purposes of paragraph (1)—

+

"(A) the term 'employer' means the employer for whom services are normally rendered,

+

"(B) the term 'taxes involved' means, in the case of any employee, the taxes under chapters 21 and 22 which are payable solely by reason of the parenthetical matter contained in subparagraph (B) of section 3121(a)(2) of such Code, or solely by reason of paragraph (4) of section 3231(e) of such Code, and

+

"(C) the term 'wages or compensation involved' means, in the case of any employee, wages or compensation with respect to which taxes described in subparagraph (B) are imposed."

+ + +

Repeals; Amendments and Application of Amendments Unaffected

+

Section 202(a)(1), (2) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Construction of 2018 Amendment

+

Pub. L. 115–243, §2(c), Sept. 20, 2018, 132 Stat. 2895, provided that: "Nothing in this Act [see Short Title of 2018 Amendment note set out under section 1305 of Title 42, The Public Health and Welfare] or the amendments made by this Act shall be construed to affect application of any Federal income tax withholding requirements under the Internal Revenue Code of 1986."

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

+

Secretary of Health, Education, and Welfare redesignated Secretary of Health and Human Services by section 3508 of Title 20, Education.

+ + +

Subversive Activities Control Board

+

The Subversive Activities Control Board was established by act Sept. 23, 1950, ch. 1024, §12, 64 Stat. 977 and ceased to operate June 30, 1973.

+ + +

No Inference To Be Drawn From Amendment by Pub. L. 108–121

+

No inference to be drawn from amendment to subsec. (a)(18) of this section by section 106 of Pub. L. 108–121 with respect to tax treatment of any amounts under program described in section 134(b)(4) of this title for any taxable year beginning before Jan. 1, 2003, see section 106(d) of Pub. L. 108–121, set out as a note under section 134 of this title.

+ + +

Clarification of Standard To Be Used in Determining Employment Tax Status of Securities Brokers

+

Pub. L. 105–34, title IX, §921, Aug. 5, 1997, 111 Stat. 879, provided that:

+

"(a) In General.—In determining for purposes of the Internal Revenue Code of 1986 whether a registered representative of a securities broker-dealer is an employee (as defined in section 3121(d) of the Internal Revenue Code of 1986), no weight shall be given to instructions from the service recipient which are imposed only in compliance with investor protection standards imposed by the Federal Government, any State government, or a governing body pursuant to a delegation by a Federal or State agency.

+

"(b) Effective Date.—Subsection (a) shall apply to services performed after December 31, 1997."

+

Treatment of Certain University Accounts

+

Pub. L. 104–188, title I, §1802, Aug. 20, 1996, 110 Stat. 1892, provided that:

+

"(a) In General.—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 (relating to concurrent employment by 2 or more employers)—

+

"(1) the following entities shall be deemed to be related corporations that concurrently employ the same individual:

+

"(A) a State university which employs health professionals as faculty members at a medical school, and

+

"(B) an agency account of a State university which is described in subparagraph (A) and from which there is distributed to such faculty members payments forming a part of the compensation that the State, or such State university, as the case may be, agrees to pay to such faculty members, but only if—

+

"(i) such agency account is authorized by State law and receives the funds for such payments from a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code,

+

"(ii) such payments are distributed by such agency account to such faculty members who render patient care at such medical school, and

+

"(iii) such faculty members comprise at least 30 percent of the membership of such faculty practice plan, and

+

"(2) remuneration which is disbursed by such agency account to any such faculty member of the medical school described in paragraph (1)(A) shall be deemed to have been actually disbursed by the State, or such State university, as the case may be, as a common paymaster and not to have been actually disbursed by such agency account.

+

"(b) Effective Date.—The provisions of subsection (a) shall apply to remuneration paid after December 31, 1996."

+

Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers

+

For purposes of this chapter, the term "wages" shall not include the amount of any refund required under section 421 of Pub. L. 100–360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of Title 42, The Public Health and Welfare.

+ + +

Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990

+

No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title.

+ + +

Treatment of Certain Family Services Care Providers

+

Pub. L. 100–647, title VI, §6305, Nov. 10, 1988, 102 Stat. 3756, provided that:

+

"(a) In General.—A State may treat a person who renders dependent care or similar services as other than an employee [for] employment tax purposes for the applicable period if all of the following conditions are satisfied with respect to such person for such applicable period:

+

"(i) The person does not provide any dependent care or similar services in any facility owned or operated by the State.

+

"(ii) The person is compensated by the State for such services, directly or indirectly, out of funds provided pursuant to chapter 7 of title 42 of the United States Code [42 U.S.C. 301 et seq.], or the provisions and amendments made by the Family Security Act of 1988 [probably means the Family Support Act of 1988, Pub. L. 100–485, see Tables for classification].

+

"(iii) The State does not treat the person, with respect to the provision of dependent care or similar services, as an employee for employment tax purposes.

+

"(iv) The State files all Federal income tax returns (including information returns) required to be filed with respect to such person on a basis consistent with the State's treatment of such person as other than an employee beginning on the date of the enactment of this section [Nov. 10, 1988].

+

"(v) No more than ten percent of the State's employees are provided with insurance under title II of the Social Security Act [42 U.S.C. 401 et seq.] pursuant to voluntary agreements with the Secretary of Health and Human Services under section 218 of such title [42 U.S.C. 418].

+

"(b) State.—For purposes of this section, the term 'State' shall mean the government of the United States, District of Columbia, any State or political subdivision thereof, and any agency or instrumentality of any of the foregoing.

+

"(c) Employment Tax.—For purposes of this section, the term 'employment tax' means any tax imposed by subtitle C of the Internal Revenue Code of 1986.

+

"(d) Applicable Period.—For purposes of this section, the term 'applicable period' means the period beginning on January 1, 1984 and ending on December 31, 1990.

+

"(e) Report.—The Secretary of the Treasury shall report to the Senate Committee on Finance and the House Committee on Ways and Means on the text [tax] status of day care providers compensated pursuant to the program described in the section no later than December 31, 1989."

+

[The due date for the report referred to in section 6305(e) of Pub. L. 100–647, set out above, extended to Jan. 1, 1992, by Pub. L. 101–508, title XI, §11831(b), Nov. 5, 1990, 104 Stat. 1388–559.]

+

Certain Employer Pension Contributions Not Included in FICA Wage Base

+

Pub. L. 100–647, title VIII, §8018, Nov. 10, 1988, 102 Stat. 3794, provided that: "In the case of any State (within the meaning of section 3121(e)(1) of the Internal Revenue Code of 1986) or political subdivision thereof which received a letter ruling of the Internal Revenue Service issued after December 31, 1983, and before the date of the enactment of this Act [Nov. 10, 1988] maintaining that any amount treated as an employer contribution under section 414(h)(2) of the Internal Revenue Code of 1986 is excluded from the definition of 'wages' for purposes of tax liability under section 3121(v)(1)(B) of such Code, such State or political subdivision shall be relieved of any liability for taxes under such section 3121(v)(1)(B) which, in good faith reliance on such letter ruling, were not paid and which would otherwise have been required to be paid (but for this section) on or before the earlier of the date of the enactment of this Act or the date of the receipt of a notice of revocation from the Internal Revenue Service of such letter ruling."

+ + +

Plan Amendments Not Required Until January 1, 1998

+

For provisions directing that if any amendments made by subtitle D [§§1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.

+

Plan Amendments Not Required Until January 1, 1994

+

For provisions directing that if any amendments made by subtitle B [§§521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 of Pub. L. 102–318, set out as a note under section 401 of this title.

+

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+ + +

Federal Legislative Branch Employees; Exclusion of Certain Retirement Contributions for Purposes of Subsection (b)(5)(G)

+

Federal employees not to be deemed subject to Federal retirement system for purposes of subsec. (b)(5)(G) of this section if employees are contributing reduced amounts by reason of Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983, see section 2601(c) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Service Performed for Nonprofit Organizations by Federal Employees

+

For purposes of subsec. (b)(5) of this section as in effect in January 1983 and as in effect on and after January 1, 1984, service performed in the employ of a nonprofit organization described in section 501(c)(3) of this title by an employee who is required by law to be subject to subchapter III of chapter 83 of Title 5, Government Organization and Employees, with respect to such service, is considered to be service performed in the employ of an instrumentality of the United States, see section 2601(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Refunds to Churches or Qualified Church-Controlled Organizations

+

Pub. L. 98–369, div. B, title VI, §2603(f), July 18, 1984, 98 Stat. 1130, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case where a church or qualified church-controlled organization makes an election under section 3121(w) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Secretary of the Treasury shall refund (without interest) to such church or organization any taxes paid under sections 3101 and 3111 of such Code with respect to service performed after December 31, 1983, which is covered under such election. The refund shall be conditional upon the church or organization agreeing to pay to each employee (or former employee) the portion of the refund attributable to the tax imposed on such employee (or former employee) under section 3101, and such employee (or former employee) may not receive any other refund payment of such taxes."

+

Social Security Coverage of Retired Federal Judges on Active Duty

+

Pub. L. 98–118, §4, Oct. 11, 1983, 97 Stat. 803, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Notwithstanding section 101(d) of the Social Security Amendments of 1983 [section 101(d) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note above], the amendments made by section 101(c) of such Act [amending this section and section 409 of Title 42, The Public Health and Welfare] shall apply only with respect to remuneration paid after December 31, 1985. Remuneration paid prior to January 1, 1986, under section 371(b) of title 28, United States Code, to an individual performing service under section 294 of such title, shall not be included in the term "wages" for purposes of section 209 of the Social Security Act [42 U.S.C. 409] or section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]."

+

Treatment of Certain Medical Faculty Practice Plans

+

Pub. L. 98–21, title I, §125, Apr. 20, 1983, 97 Stat. 91, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(a) General Rule.—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to concurrent employment by 2 or more employers)—

+

"(1) the following entities shall be deemed to be related corporations:

+

"(A) a State university which employs health professionals as faculty members at a medical school, and

+

"(B) a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code—

+

"(i) which employs faculty members of such medical school, and

+

"(ii) 30 percent or more of the employees of which are concurrently employed by such medical school; and

+

"(2) remuneration which is disbursed by such faculty practice plan to a health professional employed by both such entities shall be deemed to have been actually disbursed by such university as a common paymaster and not to have been actually disbursed by such faculty practice plan.

+

"(b) Effective Date.—The provisions of subsection (a) shall apply to remuneration paid after December 31, 1983."

+ + +

Waiver of Exemption by Nonprofit Organization; Termination of Certificate Period On or After March 31, 1983, Prohibited

+

Pub. L. 98–21, title I, §102(d), Apr. 20, 1983, 97 Stat. 71, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The period for which a certificate is in effect under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] may not be terminated under paragraph (1)(D) or (2) thereof on or after March 31, 1983; but no such certificate shall be effective with respect to any service to which the amendments made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare] apply."

+ + +

Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service

+

Pub. L. 97–123, §3(e), Dec. 29, 1981, 95 Stat. 1663, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes of applying section 209 of the Social Security Act [section 409 of Title 42, The Public Health and Welfare], section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1986, or with respect to section 3231(e)(4) of such Code (as the case may be), payments under a State temporary disability law shall be treated as remuneration for service."

+

Waiver of Exemption From Social Security Taxes by Certain Organizations

+

Pub. L. 96–605, title IV, §401, Dec. 28, 1980, 94 Stat. 3531, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(a) Waiver Certificate.—

+

"(1) In general.—Notwithstanding any other provision of law, any waiver certificate filed by a qualified corporation (hereinafter in this section referred to as the 'corporation') under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to waiver of exemption from social security taxes by certain organizations) shall be deemed not to be effective, for purposes of the taxes imposed by section 3101 of such Code, with respect to any wages—

+

"(A) paid by the Corporation to any employee thereof after December 31, 1972, and before April 1, 1975, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that the Corporation as refunded, prior to February 1, 1977, to such employee (or to his survivors or estate) the full amount of the taxes imposed by section 3101 of such Code on such wages, or

+

"(B) paid after March 31, 1975, and prior to July 1, 1977, by the Corporation to an individual as an employee of the Corporation, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that (i) such individual was not an employee of the Corporation on June 30, 1978, and (ii) no amount of the taxes imposed by section 3101 of such Code on such wages were withheld by the Corporation from such wages.

+

"(2) Application of paragraph (1).—

+

"(A) Evidence to be submitted to secretary.—The provisions of paragraph (1) shall not apply to wages described in subparagraph (A) or (B) of such paragraph unless, prior to the close of the one-year period which begins on the date of the enactment of this Act [Dec. 28, 1980], the Corporation furnishes to the Secretary of the Treasury or his delegate the evidence referred to in either such subparagraph.

+

"(B) Tax not imposed.—If the provisions of paragraph (1) apply with respect to any wages paid by the Corporation to an employee thereof, no taxes imposed on such wages by section 3101 of the Internal Revenue Code of 1986 shall be payable, and no interest or penalty with respect to the imposition of taxes by such section on such wages (or with respect to the imposition of taxes by such section or section 3111 of such Code on any wages paid by the Corporation prior to January 1, 1978) shall be imposed or collected.

+

"(C) Credit against tax.—Under regulations prescribed by the Secretary, there shall be allowed as a one-time credit against the tax imposed on the Corporation under section 3101 or 3111 of the Internal Revenue Code of 1986 (and any interest or penalties imposed thereon) an amount equal to the sum of—

+

"(i) all amounts of tax imposed by section 3101 of such Code which have been paid by the Corporation with respect to wages to which paragraph (1) applies, and

+

"(ii) all amounts paid by such Corporation as a penalty or as interest with respect to the tax imposed by section 3101 or 3111 of such Code on such wages.

+

"(b) Treatment for Purposes of Social Security Act.—In the administration of titles II and XVIII of the Social Security Act [42 U.S.C. 401 et seq. and 1395 et seq.], any wages paid to any individual to which the provisions of subsection (a) apply shall be treated as wages (within the meaning of section 209 of such Act) [42 U.S.C. 409] for purposes of determining—

+

"(1) entitlement to, or amount of, any insurance benefit payable to such individual or any other person on the basis of the wages and self-employment income of such individual, or

+

"(2) entitlement of such individual to benefits under title XVIII of such Act [42 U.S.C. 1395 et seq.] or entitlement of any other person to such benefits on the basis of the wages and self-employment income of such individual.

+

"(c) Qualified Corporation Defined.—For purposes of this section, the term 'qualified corporation' means any corporation which—

+

"(1) filed a waiver certificate under section 3121 of the Internal Revenue Code of 1986 during 1968;

+

"(2) filed a second waiver certificate under such section during 1975 believing that no other waiver certificate had been filed;

+

"(3) received a refund of the taxes imposed by sections 3101 and 3111 of such Code with respect to certain wages paid to more than 120 but less than 180 employees who did not concur in the filing of the second waiver certificate; and

+

"(4) was notified during 1977 by the Internal Revenue Service that the certificate had been filed during 1968.

+

"(d) Liability for Taxes.—Except as provided in subsection (a)(2)(C)(ii), nothing in this section shall be construed to relieve the Corporation of any liability for the payment of the taxes imposed by section 3111 of the Internal Revenue Code of 1986 with respect to any wages paid by it to any individual for any period."

+

Refund or Credit of Taxes to Nonprofit Organizations After Sept. 9, 1976, on Taxes Paid Under Sections 3101 or 3111; Prohibition; Constructive Filing of Certificate

+

Pub. L. 94–563, §2, Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Notwithstanding any other provision of law, no refund or credit of any tax paid under section 3101 or 3111 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by an organization described in section 501(c)(3) of such Code which is exempt from income tax under section 501(a) of such Code shall be made on or after September 9, 1976, by reason of such organization's failure to file a waiver certificate under section 3121(k)(1) of such Code (or the corresponding provision of prior law), if such organization is deemed to have filed such a certificate under section 3121(k)(4) of such Code (as added by the first section of this Act)."

+

Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(4) of This Section

+

Pub. L. 95–216, title III, §312(c), Dec. 20, 1977, 91 Stat. 1533, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case where—

+

"(1) an individual performed service, as an employee of an organization which is deemed under section 3121(k)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, on or after the first day of the applicable period described in subparagraph (A)(ii) of such section 3121(k)(4) and before July 1, 1977; and

+

"(2) the service so performed does not constitute employment (as defined in section 210(a) of the Social Security Act [42 U.S.C. 410(a)] and section 3121(b) of such Code) because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C) of such Code, but would constitute employment (as so defined) in the absence of such section 3121(k)(4)(C),

+

the remuneration paid for such service shall, upon the request of such individual (filed on or before April 15, 1980, in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by full payment of all of the taxes which would have been paid under section 3101 of such Code with respect to such remuneration but for such section 3121(k)(4)(C) (or by satisfactory evidence that appropriate arrangements have been made for the payment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for payment of the taxes which it would have been required to pay under section 3111 of such Code with respect to such remuneration in the absence of such section 3121(k)(4)(C)."

+

Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(5) of This Section

+

Pub. L. 94–563, §3, Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 95–216, title III, §312(e), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "In any case where—

+

"(1) an individual performed service, as an employee of an organization which is deemed under section 3121(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, at any time prior to the period for which such certificate is effective;

+

"(2) the taxes imposed by sections 3101 and 3111 of such Code were paid with respect to remuneration paid for such service, but such service (or any part thereof) does not constitute employment (as defined in section 210(a) of the Social Security Act [42 U.S.C. 410(a)] and section 3121(b) of such Code because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121(k)(1) of such Code had been in effect) prior to September 9, 1976; and

+

"(3) any portion of such service (with respect to which taxes were paid and refunded or credited as described in paragraph (2)) would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual's signature appearing on the accompanying list),

+

the remuneration paid for the portion of such service described in paragraph (3) shall, upon the request of such individual (filed on or before April 15, 1980, in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited (or by satisfactory evidence that appropriate arrangements have been made for the repayment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for repayment of any taxes which it paid under section 3111 of such Code with respect to such remuneration and which were refunded or credited to it."

+

Service for Certain Tax-Exempt Organizations Prior to Filing of Waiver Certificate

+

Pub. L. 86–778, title I, §105(b)(1)–(5), Sept. 13, 1960, 74 Stat. 943, 944, as amended by Pub. L. 89–97, title III, §316(c)(1), July 30, 1965, 79 Stat. 386; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) If—

+

"(A) an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and such service is excepted from employment under section 210(a)(8)(B) of the Social Security Act [42 U.S.C. 410(a)(8)(B)],

+

"(B) such service would have constituted employment as defined in section 210 of such Act [42 U.S.C. 410] if the requirements of section 3121(k)(1) of such Code were satisfied,

+

"(C) such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111 of such Code with respect to such remuneration paid by the organization to the individual for such service,

+

"(D) such individual, or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205(c)(1)(C) of such Act [42 U.S.C. 405(c)(1)(C)]), requests that such remuneration be deemed to constitute remuneration for employment for purposes of title II of such Act [42 U.S.C. 401 et seq.], and

+

"(E) the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare,

+

then, subject to the conditions stated in paragraphs (2), (3), (4), and (5), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act [42 U.S.C. 401 et seq.].

+

"(2) Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(A), on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code.

+

"(3) Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.

+

"(4) If credit or refund of any portion of the amount referred to in paragraph (1)(C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of such Code) has been obtained, paragraph (1) shall not apply with respect to the individual unless the amount credited or refunded (including any interest under section 6611 of such Code) is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code.

+

"(5) Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect."

+

[Pub. L. 89–97, title III, §316(c)(2), July 30, 1965, 79 Stat. 387, provided that: "The amendment made by paragraph (1) [amending section 105(b) of Pub. L. 86–778, set out above] shall take effect on the date of the enactment of this Act [July 30, 1965]. The provisions of section 105(b) of the Social Security Amendments of 1960 [section 105(b) of Pub. L. 86–778] which were in effect before the date of the enactment of this Act [July 30, 1965] shall be applicable with respect to any request filed under section 105(b)(1) of such Amendments before such date. Nothing in the preceding sentence shall prevent the filing of a request under section 105(b)(1) of such Amendments as amended by this Act."]

+

Service for Certain Tax-Exempt Organizations for Which Remuneration was Paid Before July 30, 1965, but After Filing of Waiver Certificate

+

Pub. L. 89–97, title III, §316(d), July 30, 1965, 79 Stat. 387, provided that where an individual performed service for which remuneration was paid before July 30, 1965, by an organization which, before such date, filed a waiver certificate pursuant to subsec. (k)(1) of this section, then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act, sections 401 et seq, of Title 42, The Public Health and Welfare, even though normally excluded from employment under title II of the Social Security Act.

+

Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to July 1, 1960

+

Pub. L. 86–778, title I, §105(b)(1)–(5), Sept. 13, 1960, 74 Stat. 943, 944, provided that where an individual performed service in the employ of an organization after 1950 with respect to which remuneration was paid before 1960 and such service is normally excepted from employment under title II of the Social Security Act (42 U.S.C. 401 et seq.), then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

+

Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to 1957

+

Act Sept. 1, 1954, ch. 1206, title IV, §403, 68 Stat. 1098, as amended by acts Aug. 1, 1956, ch. 836, title IV, §401, 70 Stat. 855; Aug. 27, 1958, Pub. L. 85–785, §§1–3, 72 Stat. 938, provided that where an individual has been employed after 1950 and before Aug. 1, 1956, by an organization exempt from income tax under section 501(c)(3) of this title but which did not have in effect during the individual's period of employment a valid waiver certificate, or, which failed to have the individual's signature appear on the list of signatures of employees who concurred in the filing of such certificate, where one was in effect, and the service performed by the individual would have constituted employment for purposes of title II of the Social Security Act (42 U.S.C. 401 et seq.) had such requirements been met, then under certain conditions, the remuneration paid was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

+
+

Executive Documents

+ + +

Transfer of Functions

+

Functions of Public Health Service, of Surgeon General of Public Health Service, and of all other officers and employees of Public Health Service, and functions of all agencies of or in Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, set out in the Appendix to Title 5, Government Organization and Employees.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see 1970 Reorg. Plan No. 4, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Line Item Veto

+

Pub. L. 105–34, title IX, §968, Aug. 5, 1997, 111 Stat. 895, amending this section and enacting provisions set out as a note above, was subject to line item veto by the President, Cancellation No. 97–2, signed Aug. 11, 1997, 62 F.R. 43267, Aug. 12, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + + +

1 So in original.

+ + +

2 See Change of Name note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_3508.html b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_3508.html new file mode 100644 index 00000000..5b54a074 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1c_usc2024_26_3508.html @@ -0,0 +1,73 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2024 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle C - Employment Taxes
+CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
+Sec. 3508 - Treatment of real estate agents and direct sellers
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§3508. Treatment of real estate agents and direct sellers

+ + +

(a) General rule

+

For purposes of this title, in the case of services performed as a qualified real estate agent or as a direct seller—

+

(1) the individual performing such services shall not be treated as an employee, and

+

(2) the person for whom such services are performed shall not be treated as an employer.

+

(b) Definitions

+

For purposes of this section—

+

(1) Qualified real estate agent

+

The term "qualified real estate agent" means any individual who is a sales person if—

+

(A) such individual is a licensed real estate agent,

+

(B) substantially all of the remuneration (whether or not paid in cash) for the services performed by such individual as a real estate agent is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and

+

(C) the services performed by the individual are performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the individual will not be treated as an employee with respect to such services for Federal tax purposes.

+

(2) Direct seller

+

The term "direct seller" means any person if—

+

(A) such person—

+

(i) is engaged in the trade or business of selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment,

+

(ii) is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment, or

+

(iii) is engaged in the trade or business of the delivering or distribution of newspapers or shopping news (including any services directly related to such trade or business),

+
+

(B) substantially all the remuneration (whether or not paid in cash) for the performance of the services described in subparagraph (A) is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and

+

(C) the services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for Federal tax purposes.

+

(3) Coordination with retirement plans for self-employed

+

This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals).

+ + +

(Added Pub. L. 97–248, title II, §269(a), Sept. 3, 1982, 96 Stat. 551; amended Pub. L. 104–188, title I, §1118(a), Aug. 20, 1996, 110 Stat. 1764.)

+
+ + + +

Editorial Notes

+ + +

Amendments

+

1996—Subsec. (b)(2)(A). Pub. L. 104–188 added cl. (iii).

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 1996 Amendment

+

Pub. L. 104–188, title XI, §1118(b), Aug. 20, 1996, 110 Stat. 1764, provided that: "The amendments made by this section shall apply to services performed after December 31, 1995."

+ + +

Effective Date

+

Pub. L. 97–248, title II, §269(e), Sept. 3, 1982, 96 Stat. 553, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after December 31, 1982.

+

"(2) Subsection (c).—The amendments made by subsection (c) [amending provisions set out as a note under section 3401 of this title] shall take effect on July 1, 1982."

+ + +

Rules and Regulations

+

Pub. L. 97–248, title II, §269(c)(3), Sept. 3, 1982, 96 Stat. 553, provided that: "Nothing in section 530 of the Revenue Act of 1978 [set out as a note under section 3401 of this title] shall be construed to prohibit the implementation of the amendments made by this section [enacting this section, amending section 410 of Title 42, The Public Health and Welfare, and amending provisions set out as a note under section 3401 of this title]."

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1r1_usc2024_5_8331.html b/data/external/snapshots/income_resources_ce1_v1/ce1r1_usc2024_5_8331.html new file mode 100644 index 00000000..c82866dc --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1r1_usc2024_5_8331.html @@ -0,0 +1,1133 @@ +U.S.C. Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES +5 U.S.C.
+United States Code, 2024 Edition
+Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES
+PART III - EMPLOYEES
+Subpart G - Insurance and Annuities
+CHAPTER 83 - RETIREMENT
+SUBCHAPTER III - CIVIL SERVICE RETIREMENT
+Sec. 8331 - Definitions
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§8331. Definitions

+ + +

For the purpose of this subchapter—

+

(1) "employee" means—

+

(A) an employee as defined by section 2105 of this title;

+

(B) the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden;

+

(C) a Congressional employee as defined by section 2107 of this title (other than the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden), after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter;

+

(D) a temporary Congressional employee appointed at an annual rate of pay, after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter;

+

(E) a United States Commissioner whose total pay for services performed as Commissioner is not less than $3,000 in each of the last 3 consecutive calendar years ending after December 31, 1954;

+

(F) an individual employed by a county committee established under section 590h(b) of title 16;

+

(G) an individual first employed by the government of the District of Columbia before October 1, 1987;

+

(H) an individual employed by Gallaudet College;

+

(I) an individual appointed to a position on the office staff of a former President under section 1(b) of the Act of August 25, 1958 (72 Stat. 838);

+

(J) an alien (i) who was previously employed by the Government, (ii) who is employed full time by a foreign government for the purpose of protecting or furthering the interests of the United States during an interruption of diplomatic or consular relations, and (iii) for whose services reimbursement is made to the foreign government by the United States;

+

(K) an individual appointed to a position on the office staff of a former President, or a former Vice President under section 5 of the Presidential Transition Act of 1963, as amended (78 Stat. 153), who immediately before the date of such appointment was an employee as defined under any other subparagraph of this paragraph; and

+

(L) an employee described in section 2105(c) who has made an election under section 8347(q)(1) to remain covered under this subchapter;

+
+

but does not include—

+

(i) a justice or judge of the United States as defined by section 451 of title 28;

+

(ii) an employee subject to another retirement system for Government employees (besides any employee excluded by clause (x), but including any employee who has made an election under section 8347(q)(2) to remain covered by a retirement system established for employees described in section 2105(c));

+

(iii) an employee or group of employees in or under an Executive agency excluded by the Office of Personnel Management under section 8347(g) of this title;

+

(iv) an individual or group of individuals employed by the government of the District of Columbia excluded by the Office under section 8347(h) of this title;

+

(v) an employee of the Administrative Office of the United States Courts, the Federal Judicial Center, or a court named by section 610 of title 28, excluded by the Director of the Administrative Office under section 8347(o) of this title;

+

(vi) a construction employee or other temporary, part-time, or intermittent employee of the Tennessee Valley Authority;

+

(vii) an employee under the Office of the Architect of the Capitol excluded by the Architect of the Capitol under section 8347(i) of this title;

+

(viii) an employee under the Library of Congress excluded by the Librarian of Congress under section 8347(j) of this title;

+

(ix) a student-employee as defined by section 5351 of this title;

+

(x) an employee subject to the Federal Employees' Retirement System;

+

(xi) an employee under the Botanic Garden excluded by the Director or Acting Director of the Botanic Garden under section 8347(l) of this title; or

+

(xii) a member of the Foreign Service (as described in section 103(6) of the Foreign Service Act of 1980), appointed after December 31, 1987.

+
+

Notwithstanding this paragraph, the employment of a teacher in the recess period between two school years in a position other than a teaching position in which he served immediately before the recess period does not qualify the individual as an employee for the purpose of this subchapter. For the purpose of the preceding sentence, "teacher" and "teaching position" have the meanings given them by section 901 of title 20;

+

(2) "Member" means a Member of Congress as defined by section 2106 of this title, after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter, but does not include any such Member of Congress who is subject to the Federal Employees' Retirement System or who makes an election under section 8401(20) of this title not to be subject to such System;

+

(3) "basic pay" includes—

+

(A) the amount a Member received from April 1, 1954, to February 28, 1955, as expense allowance under section 601(b) of the Legislative Reorganization Act of 1946 (60 Stat. 850), as amended; and that amount from January 3, 1953, to March 31, 1954, if deposit is made therefor as provided by section 8334 of this title;

+

(B) additional pay provided by—

+

(i) subsection (a) of section 60e–7 of title 2 and the provisions of law referred to by that subsection; and

+

(ii) sections 60e–8, 60e–9, 60e–10, 60e–11, 60e–12, 60e–13, and 60e–14 of title 2;

+
+

(C) premium pay under section 5545(c)(1) of this title;

+

(D) with respect to a law enforcement officer, premium pay under section 5545(c)(2) of this title;

+

(E) availability pay—

+

(i) received by a criminal investigator under section 5545a of this title; or

+

(ii) received after September 11, 2001, by a Federal air marshal or criminal investigator (as defined in section 5545a(a)(2)) of the Transportation Security Administration, subject to all restrictions and earning limitations imposed on criminal investigators receiving such pay under section 5545a, including the premium pay limitations under section 5547;

+
+

(F) pay as provided in section 5545b(b)(2) and (c)(2);

+

(G) with respect to a customs officer (referred to in subsection (e)(1) of section 5 of the Act of February 13, 1911), compensation for overtime inspectional services provided for under subsection (a) of such section 5, but not to exceed 50 percent of any statutory maximum in overtime pay for customs officers which is in effect for the year involved;

+

(H) any amount received under section 5948 (relating to physicians comparability allowances); and

+

(I) with respect to a border patrol agent, the amount of supplemental pay received through application of the level 1 border patrol rate of pay or the level 2 border patrol rate of pay for scheduled overtime within the regular tour of duty of the border patrol agent as provided in section 5550;

+
+

but does not include bonuses, allowances, overtime pay, military pay, pay given in addition to the base pay of the position as fixed by law or regulation except as provided by subparagraphs (B) through (I) of this paragraph 1 retroactive pay under section 5344 of this title in the case of a retired or deceased employee, uniform allowances under section 5901 of this title, or lump-sum leave payments under subchapter VI of chapter 55 of this title. For an employee paid on a fee basis, the maximum amount of basic pay which may be used is $10,000;

+

(4) "average pay" means the largest annual rate resulting from averaging an employee's or Member's rates of basic pay in effect over any 3 consecutive years of creditable service or, in the case of an annuity under subsection (d) or (e)(1) of section 8341 of this title based on service of less than 3 years, over the total service, with each rate weighted by the time it was in effect;

+

(5) "Fund" means the Civil Service Retirement and Disability Fund;

+

[(6) Repealed. Pub. L. 96–499, title IV, §403(b), Dec. 5, 1980, 94 Stat. 2606;]

+

(7) "Government" means the Government of the United States, the government of the District of Columbia, Gallaudet University, and, in the case of an employee described in paragraph (1)(L), a nonappropriated fund instrumentality of the Department of Defense or the Coast Guard described in section 2105(c);

+

(8) "lump-sum credit" means the unrefunded amount consisting of—

+

(A) retirement deductions made from the basic pay of an employee or Member;

+

(B) amounts deposited by an employee or Member covering earlier service, including any amounts deposited under section 8334(j) of this title; and

+

(C) interest on the deductions and deposits at 4 percent a year to December 31, 1947, and 3 percent a year thereafter compounded annually to December 31, 1956, or, in the case of an employee or Member separated or transferred to a position in which he does not continue subject to this subchapter before he has completed 5 years of civilian service, to the date of the separation or transfer;

+
+

but does not include interest—

+

(i) if the service covered thereby aggregates 1 year or less; or

+

(ii) for the fractional part of a month in the total service;

+
+

(9) "annuitant" means a former employee or Member who, on the basis of his service, meets all requirements of this subchapter for title to annuity and files claim therefor;

+

(10) "survivor" means an individual entitled to annuity under this subchapter based on the service of a deceased employee, Member, or annuitant;

+

(11) "survivor annuitant" means a survivor who files claim for annuity;

+

(12) "service" means employment creditable under section 8332 of this title;

+

(13) "military service" means honorable active service—

+

(A) in the armed forces;

+

(B) in the Regular or Reserve Corps 2 of the Public Health Service after June 30, 1960; or

+

(C) as a commissioned officer of the Environmental Science Services Administration after June 30, 1961;

+
+

and includes service as a cadet at the United States Military Academy, the United States Air Force Academy, or the United States Coast Guard Academy, or as a midshipman at the United States Naval Academy, but does not include service in the National Guard except when ordered to active duty in the service of the United States or full-time National Guard duty (as such term is defined in section 101(d) of title 10) if such service interrupts creditable civilian service under this subchapter and is followed by reemployment in accordance with chapter 43 of title 38 that occurs on or after August 1, 1990;

+

(14) "Member service" means service as a Member and includes the period from the date of the beginning of the term for which elected or appointed to the date on which he takes office as a Member;

+

(15) "price index" means the Consumer Price Index (all items—United States city average) published monthly by the Bureau of Labor Statistics;

+

(16) "base month" means the month for which the price index showed a percent rise forming the basis for a cost-of-living annuity increase;

+

(17) "normal-cost percentage" means the entry-age normal cost computed by the Office of Personnel Management in accordance with generally accepted actuarial practice and standards (using dynamic assumptions) and expressed as a level percentage of aggregate basic pay;

+

(18) "Fund balance" means the current net assets of the Fund available for payment of benefits, as determined by the Office in accordance with appropriate accounting standards, but does not include any amount attributable to—

+

(A) the Federal Employees' Retirement System; or

+

(B) contributions made under the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 by or on behalf of any individual who became subject to the Federal Employees' Retirement System;

+
+

(19) "unfunded liability" means the estimated excess of the present value of all benefits payable from the Fund to employees and Members, and former employees and Members, subject to this subchapter, and to their survivors, over the sum of—

+

(A) the present value of deductions to be withheld from the future basic pay of employees and Members currently subject to this subchapter and of future agency contributions to be made in their behalf; plus

+

(B) the present value of Government payments to the Fund under section 8348(f) of this title; plus

+

(C) the Fund balance as of the date the unfunded liability is determined;

+
+

(20) "law enforcement officer" means an employee, the duties of whose position are primarily the investigation, apprehension, or detention of individuals suspected or convicted of offenses against the criminal laws of the United States, including an employee engaged in this activity who is transferred to a supervisory or administrative position. For the purpose of this paragraph, "detention" includes the duties of—

+

(A) employees of the Bureau of Prisons and Federal Prison Industries, Incorporated;

+

(B) employees of the Public Health Service assigned to the field service of the Bureau of Prisons or of the Federal Prison Industries, Incorporated;

+

(C) employees in the field service at Army or Navy disciplinary barracks or at confinement and rehabilitation facilities operated by any of the armed forces; and

+

(D) employees of the Department of Corrections of the District of Columbia, its industries and utilities;

+
+

whose duties in connection with individuals in detention suspected or convicted of offenses against the criminal laws of the United States or of the District of Columbia or offenses against the punitive articles of the Uniformed Code of Military Justice (chapter 47 of title 10) require frequent (as determined by the appropriate administrative authority with the concurrence of the Office) direct contact with these individuals in their detention, direction, supervision, inspection, training, employment, care, transportation, or rehabilitation;

+

(21) "firefighter" means an employee, the duties of whose position are primarily to perform work directly connected with the control and extinguishment of fires or the maintenance and use of firefighting apparatus and equipment, including an employee engaged in this activity who is transferred to a supervisory or administrative position;

+

(22) "bankruptcy judge" means an individual—

+

(A) who is appointed under section 34 of the Bankruptcy Act (11 U.S.C. 62) or under section 404(d) of the Act of November 6, 1978 (Public Law 95–598; 92 Stat. 2549), and—

+

(i) who is serving as a United States bankruptcy judge on March 31, 1984; or

+

(ii) whose service as a United States bankruptcy judge at any time in the period beginning on October 1, 1979, and ending on July 10, 1984, is terminated by reason of death or disability; or

+
+

(B) who is appointed as a bankruptcy judge under section 152 of title 28;

+
+

(23) "former spouse" means a former spouse of an individual—

+

(A) if such individual performed at least 18 months of civilian service covered under this subchapter as an employee or Member, and

+

(B) if the former spouse was married to such individual for at least 9 months;

+
+

(24) "Indian court" means an Indian court as defined by section 201(3) of the Act entitled "An Act to prescribe penalties for certain acts of violence or intimidation, and for other purposes", approved April 11, 1968 (25 U.S.C. 1301(3); 82 Stat. 77);

+

(25) "magistrate judge" or "United States magistrate judge" means an individual appointed under section 631 of title 28;

+

(26) "Court of Federal Claims judge" means a judge of the United States Court of Federal Claims who is appointed under chapter 7 of title 28 or who has served under section 167 of the Federal Courts Improvement Act of 1982;

+

(27) "Nuclear materials courier"—

+

(A) means an employee of the Department of Energy, the duties of whose position are primarily to transport, and provide armed escort and protection during transit of, nuclear weapons, nuclear weapon components, strategic quantities of special nuclear materials or other materials related to national security; and

+

(B) includes an employee who is transferred directly to a supervisory or administrative position within the same Department of Energy organization, after performing duties referred to in subparagraph (A) for at least 3 years;

+
+

(28) "Government physician" has the meaning given that term under section 5948;

+

(29) "dynamic assumptions" means economic assumptions that are used in determining actuarial costs and liabilities of a retirement system and in anticipating the effects of long-term future—

+

(A) investment yields;

+

(B) increases in rates of basic pay; and

+

(C) rates of price inflation;

+
+

(30) the term "air traffic controller" or "controller" means—

+

(A) a controller within the meaning of section 2109(1); and

+

(B) a civilian employee of the Department of Transportation or the Department of Defense who is the immediate supervisor of a person described in section 2109(1)(B);

+
+

(31) "customs and border protection officer" means an employee in the Department of Homeland Security (A) who holds a position within the GS–1895 job series (determined applying the criteria in effect as of September 1, 2007) or any successor position, and (B) whose duties include activities relating to the arrival and departure of persons, conveyances, and merchandise at ports of entry, including any such employee who is transferred directly to a supervisory or administrative position in the Department of Homeland Security after performing such duties (as described in subparagraph (B)) in 1 or more positions (as described in subparagraph (A)) for at least 3 years;

+

(32) "Director" means the Director of the Office of Personnel Management; and

+

(33) "representative payee" means a person (including an organization) designated under section 8345(e)(1) to receive payments on behalf of a minor or an individual mentally incompetent or under other legal disability.

+ + +

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 564; Pub. L. 89–737, §1(2), Nov. 2, 1966, 80 Stat. 1164; Pub. L. 90–83, §1(72), Sept. 11, 1967, 81 Stat. 213; Pub. L. 90–623, §1(21), Oct. 22, 1968, 82 Stat. 1313; Pub. L. 91–93, title I, §101, title II, §201(a), Oct. 20, 1969, 83 Stat. 136, 138; Pub. L. 92–352, title I, §105(a), July 13, 1972, 86 Stat. 490; Pub. L. 93–350, §2, July 12, 1974, 88 Stat. 355; Pub. L. 94–183, §2(38), Dec. 31, 1975, 89 Stat. 1058; Pub. L. 95–454, title IX, §906(a)(2), (3), Oct. 13, 1978, 92 Stat. 1224; Pub. L. 95–598, title III, §338(e), Nov. 6, 1978, 92 Stat. 2681; Pub. L. 96–54, §2(a)(47), Aug. 14, 1979, 93 Stat. 384; Pub. L. 96–499, title IV, §403(b), Dec. 5, 1980, 94 Stat. 2606; Pub. L. 97–253, title III, §306(a), Sept. 8, 1982, 96 Stat. 795; Pub. L. 98–249, §3(b), Mar. 31, 1984, 98 Stat. 117; Pub. L. 98–271, §3(b), Apr. 30, 1984, 98 Stat. 163; Pub. L. 98–299, §3(b), May 25, 1984, 98 Stat. 214; Pub. L. 98–325, §3(b), June 20, 1984, 98 Stat. 268; Pub. L. 98–353, title I, §§116(a), 121(g), July 10, 1984, 98 Stat. 343, 346; Pub. L. 98–531, §2(a), Oct. 19, 1984, 98 Stat. 2704; Pub. L. 98–615, §2(1), Nov. 8, 1984, 98 Stat. 3195; Pub. L. 99–335, title II, §§202, 207(f), June 6, 1986, 100 Stat. 591, 595; Pub. L. 100–53, §2(a), June 18, 1987, 101 Stat. 367; Pub. L. 100–238, title I, §§112, 123, Jan. 8, 1988, 101 Stat. 1750, 1754; Pub. L. 100–679, §13(a)(1), Nov. 17, 1988, 102 Stat. 4071; Pub. L. 101–474, §5(m), Oct. 30, 1990, 104 Stat. 1100; Pub. L. 101–508, title VII, §7202(j)(1), Nov. 5, 1990, 104 Stat. 1388–337; Pub. L. 101–650, title III, §§306(c)(1), 321, Dec. 1, 1990, 104 Stat. 5110, 5117; Pub. L. 102–378, §2(57), Oct. 2, 1992, 106 Stat. 1354; Pub. L. 102–572, title IX, §902(b), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–66, title XIII, §13812(a), Aug. 10, 1993, 107 Stat. 670; Pub. L. 103–353, §5(a), Oct. 13, 1994, 108 Stat. 3173; Pub. L. 105–261, div. C, title XXXI, §3154(b), Oct. 17, 1998, 112 Stat. 2254; Pub. L. 105–277, div. A, §101(h) [title VI, §628(d)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–521; Pub. L. 106–571, §3(a), (b)(2), Dec. 28, 2000, 114 Stat. 3054, 3055; Pub. L. 107–71, title I, §105(c), Nov. 19, 2001, 115 Stat. 607; Pub. L. 108–18, §2(a), Apr. 23, 2003, 117 Stat. 624; Pub. L. 108–176, title II, §226(a)(1), Dec. 12, 2003, 117 Stat. 2529; Pub. L. 110–161, div. E, title V, §535(a)(1), Dec. 26, 2007, 121 Stat. 2075; Pub. L. 110–181, div. A, title XI, §1115(a), Jan. 28, 2008, 122 Stat. 361; Pub. L. 112–141, div. F, title I, §100121(a)(1), July 6, 2012, 126 Stat. 906; Pub. L. 113–277, §2(d), Dec. 18, 2014, 128 Stat. 3003; Pub. L. 114–136, §2(c)(3), Mar. 18, 2016, 130 Stat. 305; Pub. L. 115–254, div. K, title I, §1908(a), Oct. 5, 2018, 132 Stat. 3548; Pub. L. 116–126, §2(a)(1), Mar. 18, 2020, 134 Stat. 174.)

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Historical and Revision Notes
1966 Act
DerivationU.S. CodeRevised Statutes and

Statutes at Large

5 U.S.C. 2251 (less (h)–(j)). July 31, 1956, ch. 804, §401 "Sec. 1 (less (h)–(j))", 70 Stat. 743.
  Apr. 8, 1960, Pub. L. 86–415, §6(c), 74 Stat. 35.
  July 7, 1960, Pub. L. 86–604, §1(a), 74 Stat. 358.
  Sept. 14, 1961, Pub. L. 87–233, §2, 75 Stat. 507.
  Oct. 11, 1962, Pub. L. 87–793, §1102(a), 76 Stat. 869.
  Feb. 7, 1964, Pub. L. 88–267, §1(a), 78 Stat. 8.
5 U.S.C. 2252 (less (e), (f) (words after semicolon), (g) (2d sentence), (h) (words after colon)). July 31, 1956, ch. 804, §401 "Sec. 2 (less (e), (f) (words after semicolon), (g) (2d sentence))", 70 Stat. 745.

July 1, 1960, Pub. L. 86–568, §115(b)(1) "(h) (less words after colon)", 74 Stat. 302.

  Feb. 7, 1964, Pub. L. 88–267, §1(b), (c), 78 Stat. 9.
5 U.S.C. 1054 (1st 27 words). Aug. 4, 1947, ch. 452, §5 (1st 27 words), 61 Stat. 728.
[Uncodified]. Aug. 25, 1958, Pub. L. 85–745, §1(b) (last sentence, as applicable to the Civil Service Retirement Act), 72 Stat. 838.
5 U.S.C. 2358(c) (as applicable to the Civil Service Retirement Act). July 17, 1959, Pub. L. 86–91, §10(c) (as applicable to the Civil Service Retirement Act), 73 Stat. 217.
5 U.S.C. 932c(d). June 28, 1955, ch. 189, §4(i), 69 Stat. 178.
5 U.S.C. 932d(d). June 20, 1958, Pub. L. 85–462, §4(g), 72 Stat. 208.
5 U.S.C. 932e(f). July 1, 1960, Pub. L. 86–568, §117(i), 74 Stat. 304.
5 U.S.C. 932f(e). Oct. 11, 1962, Pub. L. 87–793, §1005(h), 76 Stat. 867.
5 U.S.C. 932g(d). Aug. 14, 1964, Pub. L. 88–426, §202(d), 78 Stat. 413.
5 U.S.C. 1182(b). Sept. 2, 1958, Pub. L. 85–872, §2(b), 72 Stat. 1696.
5 U.S.C. 2132 (as applicable to the Civil Service Retirement Act, as amended). Sept. 1, 1954, ch. 1208, §403 (as applicable to the Civil Service Retirement Act, as amended), 68 Stat. 1115.
+ +

In paragraph (1), the specific exception of the President, appearing in former section 2252(b), is omitted as unnecessary because he is not included in the definition of "employee".

+

In paragraph (1)(B), the definition of "Congressional employee" in former section 2251(c) is omitted as unnecessary in view of the definition of the term in section 2107.

+

In paragraph (1)(E), the words "Notwithstanding any other provision of law or any Executive order" are omitted as unnecessary.

+

In paragraph (1)(i), the words "justice or" are added on authority of section 371 and 372 of title 28.

+

Paragraph (1)(iii) and (iv) is based on former section 2252(e), which is carried into section 8347(g) and (h).

+

Paragraph (1)(vii) and (viii) is based on former section 2252(f), which is carried in part into section 8347(i) and (j).

+

In paragraph (1), the last sentence is added on authority of former section 2351, which is scheduled for transfer to section 901 of title 20.

+

In paragraph (3), the words "or lump-sum leave payments under subchapter VI of chapter 55 of this title" are added on authority of former section 61b (6th sentence), which is carried into section 5551.

+

In paragraph (4)(B), references to sections 60e–7, 60e–8, 60e–9, 60e–10, and 60e–11 of title 2 are substituted for the words "this section", appearing in former sections 932c(d), 932d(d), 932e(f), 932f(e), and 932g(d), to reflect the scheduled transfer of those sections to title 2.

+

In paragraph (5), the words "the Civil Service Retirement and Disability Fund" are substituted for "the civil service retirement and disability fund created by the Act of May 22, 1920".

+

In paragraph (7), the words "Government of the United States" are coextensive with and substituted for "the executive, judicial, and legislative branches of the United States Government, including Government-owned or controlled corporation".

+

In paragraph (13), the words "armed forces" are coextensive with and substituted for "Army, Navy, Air Force, Marine Corps, or Coast Guard of the United States" in view of the definition of "armed forces" in section 2101.

+

The definition of "Commission" in former section 2251(m) is omitted as unnecessary as the title "Civil Service Commission" is fully set out the first time it is used in each section.

+

Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + +
1967 Act
Section of title 5Source (U.S. Code)Source (Statutes at Large)
8331(1)(B), (C) 5 App.: 2252(c). Sept. 26, 1966, Pub. L. 89–604, §1(b), 80 Stat. 846.
8331(3)(B) (ii) 5 App.: 932h(c). Oct. 29, 1965, Pub. L. 89–301, §11(d), 79 Stat. 1120.
  5 App.: 932i(c). July 18, 1966, Pub. L. 89–504, §302(d), 80 Stat. 295.
8331(13) [No source]. [No source].
8331(15), (16) 5 App.: 2251(t). Sept. 27, 1965, Pub. L. 89–205, §1(a), 79 Stat. 840.
+ +

In paragraphs (1)(C), (D) and (2), the words "become subject to" are substituted for "come within the purview of" for consistency within the subchapter.

+

In paragraph (3)(B)(ii), references to sections 60e–12 and 60e–13 of title 2 are substituted for the words "this section" appearing in 5 U.S.C. App. 932h(c) and 932i(c), to reflect the scheduled transfer of those sections to title 2 (See table IV).

+

In paragraph (8)(C), the words "in which he does not continue subject to" are substituted for "not within the purview of" for consistency within the subchapter and to reflect that it is the individual, rather than the position, that is subject to this subchapter.

+

The amendment to paragraph (13) reflects Reorganization Plan No. 2 of 1965 (79 Stat. 1318), effective July 13, 1965, which consolidated the Coast and Geodetic Survey and the Weather Bureau to form a new agency in the Department of Commerce to be known as the Environmental Science Services Administration.

+
+ + +

Editorial Notes

+ + +

References in Text

+

Section 1(b) of the act of August 25, 1958 (72 Stat. 838), referred to in par. (1)(I), is set out as a note under section 102 of Title 3, The President.

+

Section 5 of the Presidential Transition Act of 1963, referred to in par. (1)(K), is section 5 of Pub. L. 88–277, which is set out as a note under section 102 of Title 3, The President.

+

Section 103(6) of the Foreign Service Act of 1980, referred to in par. (1)(xii), is classified to section 3903(6) of Title 22, Foreign Relations and Intercourse.

+

Section 601(b) of the Legislative Reorganization Act of 1946 (60 Stat. 850), as amended, referred to in par. (3)(A), was classified to section 31a of Title 2, The Congress, which was repealed by act Mar. 2, 1955, ch. 9, §4(b), 69 Stat. 11.

+

Sections 60e–7, 60e–8, 60e–9, 60e–10, 60e–11, 60e–12, 60e–13, and 60e–14 of title 2, referred to in par. (3)(B), were omitted from the Code.

+

Section 5 of the Act of February 13, 1911, referred to in par. (3)(G), is classified to section 267 of Title 19, Customs Duties.

+

The Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983, referred to in par. (18)(B), is Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, which is set out as a note below.

+

The Bankruptcy Act, referred to in par. (22)(A), is act July 1, 1898, ch. 541, 30 Stat. 544, as amended, which was classified generally to former Title 11, Bankruptcy. The Act was repealed effective Oct. 1, 1979, by Pub. L. 95–598, §§401(a), 402(a), Nov. 6, 1978, 92 Stat. 2682, section 101 of which enacted revised Title 11.

+

Section 404(d) of the Act of November 6, 1978, referred to in par. (22)(A), is section 404(d) of Pub. L. 95–598, title IV, Nov. 6, 1978, 92 Stat. 2684, which was set out in a note preceding section 151 of Title 28, Judiciary and Judicial Procedure, and was repealed by Pub. L. 98–353, title I, §114, July 10, 1984, 98 Stat. 343.

+

Section 167 of the Federal Courts Improvement Act of 1982, referred to in par. (26), is section 167 of Pub. L. 97–164, which is set out as a note under section 171 of Title 28.

+ + +

Amendments

+

2020—Par. (33). Pub. L. 116–126 added par. (33).

+

2018—Par. (3)(E)(ii). Pub. L. 115–254 amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "received after September 11, 2001, by a Federal air marshal of the Department of Transportation, subject to all restrictions and earning limitations imposed on criminal investigators under section 5545a;".

+

2016—Par. (1)(K). Pub. L. 114–136 substituted "section 5" for "section 4".

+

2014—Par. (3). Pub. L. 113–277, §2(d)(4), substituted "subparagraphs (B) through (I)" for "subparagraphs (B) through (H)" in concluding provisions.

+

Par. (3)(I). Pub. L. 113–277, §2(d)(1)–(3), added subpar. (I).

+

2012—Par. (32). Pub. L. 112–141 added par. (32).

+

2008—Par. (13). Pub. L. 110–181, in concluding provisions, substituted "and includes service as a cadet at the United States Military Academy, the United States Air Force Academy, or the United States Coast Guard Academy, or as a midshipman at the United States Naval Academy, but" for "but".

+

2007—Pars. (29) to (31). Pub. L. 110–161 redesignated par. (29) defining "air traffic controller" or "controller" as (30) and added par. (31).

+

2003—Par. (17). Pub. L. 108–18, §2(a)(1), substituted " 'normal-cost percentage' " for " 'normal cost' " and inserted "and standards (using dynamic assumptions)" after "practice".

+

Par. (18). Pub. L. 108–18, §2(a)(2), amended par. (18) generally. Prior to amendment, par. (18) read as follows: " 'Fund balance' means the sum of—

+

"(A) the investments of the Fund calculated at par value; and

+

"(B) the cash balance of the Fund on the books of the Treasury;

+

"but does not include any amount attributable to—

+

"(i) the Federal Employees' Retirement System; or

+

"(ii) contributions made under the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 by or on behalf of any individual who became subject to the Federal Employees' Retirement System;".

+

Pars. (27), (28). Pub. L. 108–18, §2(a)(3), and Pub. L. 108–176, §226(a)(1)(A), (B), made identical amendments, striking out "and" at end of par. (27) and substituting "; and" for period at end of par. (28).

+

Par. (29). Pub. L. 108–176, §226(a)(1)(C), added par. (29) defining "air traffic controller" or "controller".

+

Pub. L. 108–18, §2(a)(3), added par. (29) defining "dynamic assumptions" .

+

2001—Par. (3)(E). Pub. L. 107–71 amended subpar. (E) generally. Prior to amendment, subpar. (E) read as follows: "with respect to a criminal investigator, availability pay under section 5545a of this title;".

+

2000—Par. (3). Pub. L. 106–571, §3(a)(4), substituted "through (H)" for "through (G)" in concluding provisions.

+

Par. (3)(H). Pub. L. 106–571, §3(a)(1)–(3), added subpar. (H).

+

Par. (28). Pub. L. 106–571, §3(b)(2), added par. (28).

+

1998—Par. (3). Pub. L. 105–277 struck out "and" at end of subpar. (D), added subpars. (E) and (F), redesignated former subpar. (E) as (G), and, in concluding provisions, substituted "subparagraphs (B) through (G)" for "subparagraphs (B), (C), (D), and (E)".

+

Par. (27). Pub. L. 105–261 added par. (27).

+

1994—Par. (13). Pub. L. 103–353 inserted before semicolon at end "or full-time National Guard duty (as such term is defined in section 101(d) of title 10) if such service interrupts creditable civilian service under this subchapter and is followed by reemployment in accordance with chapter 43 of title 38 that occurs on or after August 1, 1990".

+

1993—Par. (3). Pub. L. 103–66 added subpar. (E), and in closing provisions substituted "subparagraphs (B), (C), (D), and (E) of this paragraph" for "subparagraphs (B), (C), and (D) of this paragraph,".

+

1992—Par. (1)(L). Pub. L. 102–378, §2(57)(A)(i), substituted "section 8347(q)(1)" for "section 8347(p)(1)".

+

Par. (1)(ii). Pub. L. 102–378, §2(57)(A)(ii), substituted "section 8347(q)(2)" for "section 8347(p)(2)".

+

Par. (7). Pub. L. 102–378, §2(57)(B), substituted "University" for "College".

+

Par. (26). Pub. L. 102–572 substituted "Court of Federal Claims" for "Claims Court" and "United States Court of Federal Claims" for "United States Claims Court".

+

1990—Par. (1)(L). Pub. L. 101–508, §7202(j)(1)(A)–(C), added subpar. (L).

+

Par. (1)(ii). Pub. L. 101–508, §7202(j)(1)(D), substituted "(besides any employee excluded by clause (x), but including any employee who has made an election under section 8347(p)(2) to remain covered by a retirement system established for employees described in section 2105(c))" for "(other than an employee described in clause (x)".

+

Par. (1)(v). Pub. L. 101–474 amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: "a temporary employee of the Administrative Office of the United States Courts or of a court named by section 610 of title 28;".

+

Par. (7). Pub. L. 101–508, §7202(j)(1)(E), substituted "Gallaudet College, and, in the case of an employee described in paragraph (1)(L), a nonappropriated fund instrumentality of the Department of Defense or the Coast Guard described in section 2105(c)" for "and Gallaudet College".

+

Par. (26). Pub. L. 101–650 added par. (26).

+

1988—Par. (1)(K). Pub. L. 100–679 added subpar. (K).

+

Par. (1)(xii). Pub. L. 100–238, §112, added cl. (xii).

+

Par. (18). Pub. L. 100–238, §123, inserted "but does not include any amount attributable to—

+

"(i) the Federal Employees' Retirement System; or

+

"(ii) contributions made under the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 by or on behalf of any individual who became subject to the Federal Employees' Retirement System;".

+

1987—Par. (22). Pub. L. 100–53, §2(a)(1), amended par. (22) generally. Prior to amendment, par. (22) read as follows: " 'bankruptcy judge' means an individual appointed under section 34 of the Bankruptcy Act (11 U.S.C. 62) or under section 404(d) of the Act of November 6, 1978 (Public Law 95–598; 92 Stat. 2549)—

+

"(A) who is serving as a United States bankruptcy judge on March 31, 1984;

+

"(B) whose service as United States bankruptcy judge at any time in the period beginning on October 1, 1979, and ending on July 10, 1984, is terminated by reason of death or disability; or

+

"(C) who is appointed as a bankruptcy judge under section 152 of title 28;".

+

Par. (25). Pub. L. 100–53, §2(a)(2)–(4), added par. (25).

+

1986—Par. (1)(G). Pub. L. 99–335, §207(f)(1), amended subpar. (G) generally, substituting "first employed" for "employed" and inserting "before October 1, 1987".

+

Par. (1)(ii). Pub. L. 99–335, §202(a)(1), amended cl. (ii) generally, inserting "(other than an employee described in clause (x)".

+

Par. (1)(x). Pub. L. 99–335, §202(a)(2)–(4), added cl. (x).

+

Par. (1)(xi). Pub. L. 99–335, §207(f)(2), added cl. (xi).

+

Par. (2). Pub. L. 99–335, §202(b), inserted ", but does not include any such Member of Congress who is subject to the Federal Employees' Retirement System or who makes an election under section 8401(20) of this title not to be subject to such System".

+

1984—Par. (22). Pub. L. 98–353, §116(a)(1), substituted "of November 6, 1978 (Public Law 95–598; 92 Stat. 2549)" for "adding this paragraph" in provision preceding subpar. (A).

+

Par. (22)(A). Pub. L. 98–531 substituted "who is serving as a United States bankruptcy judge on March 31, 1984;" for "who is serving as a United States bankruptcy judge on the date of enactment of the Bankruptcy Amendments and Federal Judgeship Act of 1984, and continues to serve as a bankruptcy judge after such date until either the date on which a successor for such judge is appointed, or October 1, 1986, whichever date is earlier;".

+

Pub. L. 98–353, §121(g), substituted "the day before the date of enactment of the Bankruptcy Amendments and Federal Judgeship Act of 1984" for "June 27, 1984".

+

Pub. L. 98–353, §116(a)(2), substituted "who is serving as a United States bankruptcy judge on the date of enactment of the Bankruptcy Amendments and Federal Judgeship Act of 1984, and continues to serve as a bankruptcy judge after such date until either the date on which a successor for such judge is appointed, or October 1, 1986, whichever date is earlier;" for "who is serving as a United States bankruptcy judge on June 27, 1984, and that has agreed by filing a notice of such agreement with the President, the Senate, and the Director of the Administrative Office of the United States Courts, to accept an appointment as a judge of a United States bankruptcy court established under section 201 of this Act but that is not appointed by the President as a judge of such court; or".

+

Pub. L. 98–325 substituted "June 27, 1984" for "June 20, 1984".

+

Pub. L. 98–299 substituted "June 20, 1984" for "May 25, 1984".

+

Pub. L. 98–271 substituted "May 25, 1984" for "April 30, 1984".

+

Pub. L. 98–249 substituted "April 30, 1984" for "March 31, 1984".

+

Par. (22)(B). Pub. L. 98–531 substituted "whose service as United States bankruptcy judge at any time in the period beginning on October 1, 1979, and ending on July 10, 1984, is terminated by reason of death or disability" for "whose service as a United States bankruptcy judge during the period beginning on October 1, 1979, and ending on the date of enactment of the Bankruptcy Amendments and Federal Judgeship Act of 1984 is terminated by reason of death or disability".

+

Pub. L. 98–353, §116(a)(3)(A), substituted "period beginning on October 1, 1979, and ending on the date of enactment of the Bankruptcy Amendments and Federal Judgeship Act of 1984" for "transition period".

+

Par. (22)(C). Pub. L. 98–353, §116(a)(4), added subpar. (C).

+

Pars. (23), (24). Pub. L. 98–615 added pars. (23) and (24).

+

1982—Par. (8)(B). Pub. L. 97–253, §306(a), inserted ", including any amounts deposited under section 8334(j) of this title".

+

1980—Par. (6). Pub. L. 96–499 struck out par. (6) which defined "disabled" and "disability" as meaning totally disabled or total disability for useful and efficient service in the grade or class of position last occupied by the employee or Member because of disease or injury not due to vicious habits, intemperance, or wilful misconduct on his part within 5 years of becoming disabled.

+

1979—Par. (2). Pub. L. 96–54, §2(a)(47)(A), struck out "and a Delegate to Congress," after "title,".

+

Par. (19)(C). Pub. L. 96–54, §2(a)(47)(B), struck out "and" after "determined;".

+

1978—Pars. (1), (17), (20). Pub. L. 95–454 substituted "Office of Personnel Management" and "Office" for "Civil Service Commission" and "Commission", respectively, wherever appearing.

+

Par. (22). Pub. L. 95–598 added par. (22).

+

1975—Par. (4). Pub. L. 94–183 struck out provision relating to member's option of having average pay computed from averaging rates of basic pay in effect over all periods of member's service after August 2, 1946.

+

1974—Par. (3). Pub. L. 93–350, §2(a), added subpar. (D) and inserted reference to subpar. (D) in closing provisions of par. (3).

+

Pars. (20), (21). Pub. L. 93–350, §2(b), added pars. (20) and (21).

+

1972—Par. (1)(J). Pub. L. 92–352 added par. (1)(J).

+

1969—Par. (4)(A). Pub. L. 91–93, §201(a), reduced the number of years of creditable service from 5 to 3 consecutive years and provided for averaging rate of basic pay over the total service in the case of an annuity under subsec. (d) or (e)(1) of section 8341 of this title based on service of less than three years.

+

Pars. (17) to (19). Pub. L. 91–93, §101, added pars. (17) to (19).

+

1968—Par. (3)(B)(ii). Pub. L. 90–623 inserted reference to section 60e–14 of title 2.

+

1966—Par. (3). Pub. L. 89–737 added subpar. (C) and, in the exception set out in provisions following subpar. (C), substituted reference to subpars. (B) and (C) for reference to subpar. (B).

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Change of Name

+

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of Title 42, The Public Health and Welfare.

+

Words "magistrate judge" and "United States magistrate judge" substituted for "magistrate" and "United States magistrate", respectively, in par. (25) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Gallaudet College, referred to in par. (1)(H), redesignated Gallaudet University by section 101(a) of Pub. L. 99–371, which is classified to section 4301(a) of Title 20, Education.

+

Commissioned Officer Corps of Environmental Science Services Administration, referred to in par. (13)(C), changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see 1970 Reorg. Plan No. 4, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to this title.

+ + +

Effective Date of 2020 Amendment

+

Pub. L. 116–126, §4, Mar. 18, 2020, 134 Stat. 177, provided that: "The amendments made by section 2 [enacting sections 8345a and 8466a of this title and amending this section and sections 8345, 8401, and 8466 of this title]—

+

"(1) shall take effect on the date of the enactment of this Act [Mar. 18, 2020]; and

+

"(2) apply on and after the effective date of the regulations promulgated under section 3(b)(1) [set out as a note under this section]."

+

Effective Date of 2018 Amendment; Applicability

+

Pub. L. 115–254, div. K, title I, §1908(b), Oct. 5, 2018, 132 Stat. 3549, provided that:

+

"(1) In general.—Subject to paragraph (2), this section [amending this section], and the amendments made by this section, shall take effect on the first day of the first pay period commencing on or after the date of enactment of this section [Oct. 5, 2018].

+

"(2) Retroactive application.—

+

"(A) In general.—Any availability pay received for any pay period commencing before the date of enactment of this Act by a Federal air marshal or criminal investigator employed by the Transportation Security Administration shall be deemed basic pay under section 8331(3) of title 5, United States Code, if the Transportation Security Administration treated such pay as retirement-creditable basic pay, but the Office of Personnel Management, based on an interpretation of section 8331(3) of title 5, United States Code, did not accept such pay as retirement-creditable basic pay.

+

"(B) Implementation.—Not later than 3 months after the date of enactment of this Act, the Director of the Office of Personnel Management shall commence taking such actions as are necessary to implement the amendments made by this section with respect to availability pay deemed to be basic pay under subparagraph (A)."

+

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–277 effective on the first day of the first pay period beginning on or after Jan. 1, 2016, subject to certain exceptions, see section 2(i) of Pub. L. 113–277, set out as a note under section 5542 of this title.

+

Effective Date of 2012 Amendment

+

Pub. L. 112–141, div. F, title I, §100121(d), July 6, 2012, 126 Stat. 914, provided that: "The amendments made by subsections (a) and (b) [enacting sections 8336a and 8412a of this title and amending this section] shall take effect on the effective date of the implementing regulations issued by the Director of the Office of Personnel Management [Nov. 6, 2014; see 79 F.R. 46608]."

+

Effective Date of 2008 Amendment

+

Pub. L. 110–181, div. A, title XI, §1115(c), Jan. 28, 2008, 122 Stat. 361, provided that: "The amendments made by this section [amending this section and section 8401 of this title] shall apply to—

+

"(1) any annuity, eligibility for which is based upon a separation occurring before, on, or after the date of enactment of this Act [Jan. 28, 2008]; and

+

"(2) any period of service as a cadet at the United States Military Academy, the United States Air Force Academy, or the United States Coast Guard Academy, or as a midshipman at the United States Naval Academy, occurring before, on, or after the date of enactment of this Act."

+

Effective Date of 2007 Amendment; Transition Rules

+

Amendment by Pub. L. 110–161 effective on the later of June 30, 2008, or the first day of the first pay period beginning at least 6 months after Dec. 26, 2007, with transition rules and rights of election, see section 535(e) of Pub. L. 110–161, set out as a note under section 3307 of this title.

+

Effective Date of 2003 Amendment

+

Amendment by Pub. L. 108–176 effective on 60th day after Dec. 12, 2003, and applicable with respect to any annuity entitlement based on an individual's separation from service occurring on or after such effective date, and any service performed by any such individual before, on, or after such effective date, subject to special rule relating to deposit requirement, see section 226(c) of Pub. L. 108–176, set out as a note under section 8401 of this title.

+

Effective Date of 1998 Amendments

+

Amendment by Pub. L. 105–277 effective on first day of first applicable pay period which begins on or after Oct. 1, 1998, see section 101(h) [title VI, §628(e)] of Pub. L. 105–277, set out as a note under section 4109 of this title.

+

Pub. L. 105–261, div. C, title XXXI, §3154(m), (n), Oct. 17, 1998, 112 Stat. 2256, provided that:

+

"(m) Applicability.—Subsections (b) through (l) [amending this section and sections 8334 to 8336, 8401, 8412, 8415, 8422, 8423, and 8425 of this title and enacting provisions set out as notes under sections 8334, 8348, and 8422 of this title] shall apply only to an individual who is employed as a nuclear materials courier, as defined by section 8331(27) or 8401(33) of title 5, United States Code (as amended by this section), after the later of—

+

"(1) September 30, 1998; or

+

"(2) the date of the enactment of this Act [Oct. 17, 1998].

+

"(n) Effective Dates.—(1) Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 3307, 8334 to 8336, 8401, 8412, 8415, 8422, 8423, and 8425 of this title] shall take effect at the beginning of the first pay period that begins after the later of—

+

"(A) October 1, 1998; or

+

"(B) the date of the enactment of this Act.

+

"(2)(A) The amendments made by subsection (a) [amending section 3307 of this title] shall take effect on the date of the enactment of this Act.

+

"(B) The amendments made by subsections (d) and (k) [amending sections 8335 and 8425 of this title] shall take effect 1 year after the date of the enactment of this Act."

+

Effective Date of 1994 Amendment

+

Amendment by Pub. L. 103–353 effective with respect to reemployments initiated on or after the first day after the 60-day period beginning Oct. 13, 1994, with transition rules, see section 8 of Pub. L. 103–353, set out as an Effective Date note under section 4301 of Title 38, Veterans' Benefits.

+

Effective Date of 1993 Amendment

+

Pub. L. 103–66, title XIII, §13812(c)(1), Aug. 10, 1993, 107 Stat. 671, provided that: "The amendments made by subsection (a) [amending this section] take effect on January 1, 1994, and apply only with respect to service performed on or after such date."

+

Effective Date of 1992 Amendments

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Amendment by section 2(57)(A) of Pub. L. 102–378 effective Nov. 5, 1990, and amendment by section 2(57)(B) of Pub. L. 102–378 effective Oct. 2, 1992, see section 9(a), (b)(6) of Pub. L. 102–378, set out as a note under section 6303 of this title.

+

Effective Date of 1990 Amendments

+

Pub. L. 101–650, title III, §306(f), Dec. 1, 1990, 104 Stat. 5112, as amended by Pub. L. 102–572, title IX, §902(b)(1), Oct. 29, 1992, 106 Stat. 4516, provided that: "This section and the amendments made by this section [enacting section 8440b [now 8440c] of this title and section 178 of Title 28, Judiciary and Judicial Procedure and amending this section, sections 8334, 8336, 8339, and 8402 of this title, and sections 376 and 604 of Title 28] shall apply to judges of, and senior judges in active service with, the United States Court of Federal Claims on or after the date of the enactment of this Act [Dec. 1, 1990]."

+

Amendment by Pub. L. 101–508 applicable with respect to any individual who, on or after Jan. 1, 1987, moves from employment in nonappropriated fund instrumentality of Department of Defense or Coast Guard, that is described in section 2105(c) of this title, to employment in Department or Coast Guard, that is not described in section 2105(c), or who moves from employment in Department or Coast Guard, that is not described in section 2105(c), to employment in nonappropriated fund instrumentality of Department or Coast Guard, that is described in section 2105(c), see section 7202(m)(1) of Pub. L. 101–508, set out as a note under section 2105 of this title.

+

Effective Date of 1987 Amendment

+

Pub. L. 100–53, §3, June 18, 1987, 101 Stat. 368, as amended by Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117, provided that: "This Act [amending this section and sections 8334, 8336, and 8339 of this title and enacting provisions set out as a note under this section] shall take effect on October 1, 1987, and shall apply to bankruptcy judges and United States magistrate judges in office on that date and to individuals subsequently appointed to such positions to whom chapter 83 of title 5, United States Code, otherwise applies."

+

Effective Date of 1986 Amendment

+

Amendment by Pub. L. 99–335 effective Jan. 1, 1987, see section 702(a) of Pub. L. 99–335, set out as an Effective Date note under section 8401 of this title.

+

Effective Date of 1984 Amendments

+

Amendment by Pub. L. 98–615 effective May 7, 1985, with enumerated exceptions and specific applicability provisions, see section 4(a)(1) of Pub. L. 98–615 as amended, set out as a note under section 8341 of this title.

+

Pub. L. 98–531, §3, Oct. 19, 1984, 98 Stat. 2704, provided that:

+

"(a) Except as provided in subsection (b), this Act and the amendments made by this Act [renumbering a provision set out as a note under section 101 of Title 11, Bankruptcy] shall take effect on July 10, 1984.

+

"(b) The amendments made by section 2 [amending this section and sections 8336 and 8339 of this title] shall take effect on March 31, 1984."

+

Amendment by Pub. L. 98–353 effective July 10, 1984, see section 122(a) of Pub. L. 98–353, set out as an Effective Date note under section 151 of Title 28, Judiciary and Judicial Procedure.

+

Pub. L. 98–353, title I, §116(e), July 10, 1984, 98 Stat. 344, provided that: "The amendments made by this section [amending this section and sections 8334, 8336, and 8339 of this title] shall take effect on the date of enactment [July 10, 1984] and shall apply to bankruptcy judges who retire on or after such date."

+

Effective Date of 1982 Amendment

+

Pub. L. 97–253, title III, §306(g), Sept. 8, 1982, 96 Stat. 797, as amended by Pub. L. 97–346, §3(e)(2), Oct. 15, 1982, 96 Stat. 1648; Pub. L. 98–369, div. B, title II, §2205, July 18, 1984, 98 Stat. 1059, provided that: "The amendments made by this section [amending this section and sections 8332, 8334, and 8348 of this title] shall take effect October 1, 1982; except that any employee or Member who retired after the date of the enactment of this Act [Sept. 8, 1982] and before October 1, 1985, or is entitled to an annuity under chapter 83 of title 5, United States Code, based on a separation from service occurring during such period, or a survivor of such individual, may make a payment under section 8334(j)(1) of title 5, United States Code. Regulations required to be issued under section 8334(j)(1) of title 5, United States Code, shall be issued by the Office of Personnel Management within 90 days after such effective date."

+

Effective Date of 1980 Amendment

+

Pub. L. 96–499, title IV, §403(c), Dec. 5, 1980, 94 Stat. 2606, provided that: "The amendments made by this section [amending this section and section 8337 of this title] shall take effect on the 90th day after the date of the enactment of this Act [Dec. 5, 1980]."

+

Effective Date of 1979 Amendment

+

Amendment by Pub. L. 96–54 effective July 12, 1979, see section 2(b) of Pub. L. 96–54, set out as a note under section 305 of this title.

+

Effective Date of 1978 Amendments

+

Amendment by Pub. L. 95–598 effective Nov. 6, 1978, see section 402(d) of Pub. L. 95–598, set out as an Effective Date note preceding section 101 of Title 11, Bankruptcy.

+

Amendment by Pub. L. 95–454 effective 90 days after Oct. 13, 1978, see section 907 of Pub. L. 95–454, set out as a note under section 1101 of this title.

+

Effective Date of 1974 Amendment

+

Amendment by section 2(a) of Pub. L. 93–350 effective at beginning of first applicable pay period which begins after Dec. 31, 1974, and amendment by section 2(b) of Pub. L. 93–350 effective July 12, 1974, see section 7 of Pub. L. 93–350, set out as a note under section 3307 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–352, title I, §105(b), July 13, 1972, 86 Stat. 491, provided that: "Subsection (a) of this section [amending this section] shall become effective on the first day of the second month which begins after its enactment [July 13, 1972]."

+

Effective Date of 1969 Amendment

+

Pub. L. 91–93, title II, §207(a), Oct. 20, 1969, 83 Stat. 140, provided that: "The amendments made by sections 201, 202, 203, and 206(a) of this Act [amending this section and sections 8333, 8334, 8339, and 8341 of this title] shall not apply in the case of persons retired or otherwise separated prior to the date of enactment of this Act [Oct. 20, 1969], and the rights of such persons and their survivors shall continue in the same manner and to the same extent as if such sections had not been enacted."

+

Effective Date of 1968 Amendment

+

Amendment by Pub. L. 90–623 intended to restate without substantive change the law in effect on Oct. 22, 1968, see section 6 of Pub. L. 90–623, set out as a note under section 5334 of this title.

+

Effective Date of 1966 Amendment

+

Amendment by Pub. L. 89–737 applicable with respect to premium pay payable from and after first day of first pay period which begins after Nov. 2, 1966, see section 4 of Pub. L. 89–737, set out in the note under section 8114 of this title.

+ + +

Short Title of 1994 Amendment

+

Pub. L. 103–358, §1, Oct. 14, 1994, 108 Stat. 3420, provided that: "This Act [amending sections 8345, 8437, and 8467 of this title and enacting provisions set out as a note under section 8345 of this title] may be cited as the 'Child Abuse Accountability Act'."

+

Short Title of 1990 Amendment

+

Pub. L. 101–428, §1(a), Oct. 15, 1990, 104 Stat. 928, provided that: "This Act [amending sections 8335 to 8337, 8339, 8341, 8344, 8412, and 8425 of this title and enacting provisions set out as notes under sections 8335, 8339, and 8425 of this title] may be cited as the 'Capitol Police Retirement Act'."

+

Short Title of 1987 Amendment

+

Pub. L. 100–53, §1, June 18, 1987, 101 Stat. 367, provided that: "This Act [amending this section and sections 8334, 8336, and 8339 of this title and enacting provisions set out as a note under this section] may be cited as the 'Magistrates' Retirement Parity Act of 1987'."

+

Short Title of 1986 Amendment

+

Pub. L. 99–638, §2(a), Nov. 10, 1986, 100 Stat. 3535, provided that: "This section [amending sections 2105 and 8332 of this title and enacting provisions set out as a note under section 8332 of this title] may be cited as the 'Nonappropriated Fund Instrumentalities Employees' Retirement Credit Act of 1986'."

+

Short Title of 1984 Amendment

+

Pub. L. 98–615, §1, Nov. 8, 1984, 98 Stat. 3195, provided: "That this Act [enacting sections 3595a, 4302a and 5406–5410 of this title, amending this section and sections 3135, 3393, 3395, 3593–3595, 4312, 4501, 5332, 5334–5336, 5361, 5362, 5383, 5384, 5401–5405, 5948, 7543, 8334, 8336, 8339, 8341, 8342, 8345, 8348, 8901–8903, 8905, 8907, 8909, and 8913 of this title, section 1602 of Title 10, Armed Forces, and section 731 of Title 31, Money and Finance, and enacting provisions set out as notes under sections 3131, 3135, 5401, and 8341 of this title] may be cited as the 'Civil Service Retirement Spouse Equity Act of 1984'."

+

Short Title of 1969 Amendment

+

Pub. L. 91–93, §1, Oct. 20, 1969, 83 Stat. 136, provided: "That this Act [amending this section and sections 1308, 8333, 8334, 8339, 8340, 8341, and 8348 of this title, enacting provisions set out as notes under sections 8334, 8340, 8341, and 8348 of this title, and repealing provisions set out as a note under section 8339 of this title] may be cited as the 'Civil Service Retirement Amendments of 1969'."

+ + +

Regulations

+

Pub. L. 116–126, §3(b), Mar. 18, 2020, 134 Stat. 177, provided that: "Not later than 1 year after the date of enactment of this Act [Mar. 18, 2020], the Office of Personnel Management—

+

"(1) shall promulgate regulations to carry out the amendments made by section 2 [enacting sections 8345a and 8466a of this title and amending this section and sections 8345, 8401, and 8466 of this title]; and

+

"(2) may promulgate additional regulations relating to the administration of the representative payee program."

+ + +

Savings Provision

+

Pub. L. 92–352, title I, §105(c), July 13, 1972, 86 Stat. 491, provided that: "The amendments made by such subsection (a) [amending this section] shall not apply in the cases of persons retired or otherwise separated prior to the effective date established under subsection (b) of this section [see Effective Date of 1972 Amendment note above], and the rights of such persons and their survivors shall continue in the same manner and to the same extent as if such amendments had not been enacted."

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

+ + +

Retirement Treatment for Capitol Police Hazardous Materials Response Team Members

+

Pub. L. 108–83, title I, §1004, Sept. 30, 2003, 117 Stat. 1022, provided that:

+

"(a) Retirement Treatment.—

+

"(1) In general.—For purposes of chapters 83 and 84 of title 5, United States Code, a hazardous materials response team member of the Capitol Police shall be treated as a member of the Capitol Police.

+

"(2) Application.—This subsection shall apply to periods of service performed as a hazardous materials response team member of the Capitol Police on and after December 1, 2002.

+

"(b) Treatment of Incumbents.—

+

"(1) Definitions.—In this subsection, the term—

+

"(A) 'incumbent' means an individual who—

+

"(i) is first appointed as a hazardous materials response team member of the Capitol Police before the effective date of this section; and

+

"(ii) is employed as a hazardous materials response team member of the Capitol Police on that date; and

+

"(B) 'prior service' means any period of service performed by an incumbent as a hazardous materials response team member of the Capitol Police before the effective date of this section.

+

"(2) Individual contributions.—

+

"(A) In general.—An incumbent shall pay with respect to prior service an amount into the Civil Service Retirement and Disability Fund equal to—

+

"(i) the difference between the individual contributions that were actually made for such prior service and the individual contributions that would have been made for such service if subsection (a) had then been in effect; and

+

"(ii) interest computed on the amount under clause (i) based on section 8334(e) of title 5, United States Code.

+

"(B) Effect of not contributing.—If no part of or less than the full amount required under subparagraph (A) is paid, all prior service of the incumbent shall remain fully creditable as treated under subsection (a), but the resulting annuity shall be reduced in a manner similar to that described under section 8334(d)(2) of title 5, United States Code, to the extent necessary to make up the amount unpaid.

+

"(3) Government contributions for prior service.—The Capitol Police shall pay with respect to prior service of each incumbent an amount into the Civil Service Retirement and Disability Fund equal to—

+

"(A) the difference between the Government contributions that were actually made for such prior service and the Government contributions that would have been made for such service if subsection (a) had then been in effect; and

+

"(B) interest computed on the amount under subparagraph (A) based on section 8334(e) of title 5, United States Code.

+

"(c) Effective Date.—This section shall take effect on the first day of the first applicable pay period beginning on or after the date of enactment of this Act [Sept. 30, 2003]."

+

Supreme Court Police Retirement

+

Pub. L. 106–553, §1(a)(2) [title III, §308], Dec. 21, 2000, 114 Stat. 2762, 2762A–86, provided that:

+

"(a) Supreme Court Police Retirement.—

+

"(1) Service deemed to be service as law enforcement officer.—Any period of service performed before the effective date of this section by an individual as a member of the Supreme Court Police, who is such a member on such date, shall be deemed to be service performed as a law enforcement officer for purposes of chapters 83 and 84 of title 5, United States Code. Notwithstanding any amendment made by this section, any period of service performed before the effective date of this section by an individual as a member of the Supreme Court Police, who is not such a member on such date, shall be employee service for purposes of chapters 83 and 84 of title 5, United States Code.

+

"(2) Contributions.—The Marshal of the Supreme Court of the United States shall pay an amount determined by the Office of Personnel Management equal to—

+

"(A)(i) the difference between—

+

"(I) the amount that was deducted and withheld from basic pay under chapters 83 and 84 of title 5, United States Code, for the period of service described in the first sentence of paragraph (1); and

+

"(II) the amount that should have been deducted and withheld for such period of service, if it had instead been performed as a law enforcement officer; and

+

"(ii) interest as prescribed under section 8334(e) of title 5, United States Code, based on the amount determined under clause (i); and

+

"(B) with respect to the period of service described in subparagraph (A), the difference between the Government contributions that were in fact made to the Civil Service Retirement and Disability Fund for such service, and the amount that would have been required if such service had instead been performed as a law enforcement officer, subject to subsection (f).

+

"(3) Deposit of payments.—Payments under paragraph (2) shall be paid from the salaries and expenses account from appropriations to the Supreme Court of the United States, including any prior year unobligated balances, and deposited in the Civil Service Retirement and Disability Fund.

+

"(b) Amendments to Chapter 83.—[Amended sections 8334 to 8336 and 8339 of this title.]

+

"(c) Amendments to Chapter 84.—[Amended sections 8412, 8415, 8422, 8423, and 8425 of this title.]

+

"(d) Payments for Other Liability.—

+

"(1) In general.—The Marshal of the Supreme Court of the United States shall pay into the Civil Service Retirement and Disability Fund an amount determined by the Director of the Office of Personnel Management to be necessary to reimburse the Fund for any estimated increase in the unfunded liability of the Fund resulting from the amendments related to the Civil Service Retirement System under this section, and for any estimated increase in the supplemental liability of the Fund resulting from the amendments related to the Federal Employees' Retirement System under this section.

+

"(2) Installments.—The amount determined under paragraph (1) shall be paid in 5 equal annual installments with interest computed at the rates used in the most recent valuation of the Federal Employees' Retirement System.

+

"(3) Source of funds.—Payments under this subsection shall be made from amounts available from the salaries and expenses account from appropriations to the Supreme Court of the United States, including any prior year unobligated balances.

+

"(e) No Mandatory Separation for a 2-Year Period.—Nothing in section 8335(e) or 8425(d) of title 5, United States Code, as added by this section, shall require the automatic separation of any member of the Supreme Court Police before the end of the 2-year period beginning on the effective date of this section.

+

"(f) Nonreduction in Government Contributions.—Notwithstanding any other provision of this section, Government contributions to the Civil Service Retirement and Disability Fund on behalf of a member of the Supreme Court Police shall, with respect to any service performed during the period beginning on January 1, 1999, and ending on December 31, 2002, while subject to the Federal Employees' Retirement System, be determined in the same way as if this section had never been enacted.

+

"(g) Savings Provision.—Nothing in this section or in any amendment made by this section shall, with respect to any service performed before the effective date of such amendment, have the effect of reducing the percentage applicable in computing any portion of an annuity based on service as a member of the Supreme Court Police below the percentage which would otherwise apply if this section had not been enacted.

+

"(h) Technical and Conforming Amendments.—[Amended sections 8337, 8339, 8341, 8343a, and 8344 of this title.]

+

"(i) Applicability.—This section and the amendments made by this section shall apply only to an individual who is employed as a member of the Supreme Court Police after the later of October 1, 2000, or the date of enactment of this Act [Dec. 21, 2000].

+

"(j) Effective Date.—Except as otherwise provided in this section, this section and the amendments made by this section shall take effect on the first day of the first applicable pay period that begins on the later of October 1, 2000, or the date of enactment of this Act."

+

Federal Retirement Coverage Errors Correction

+

Pub. L. 106–265, title II, Sept. 19, 2000, 114 Stat. 770, provided that:

+

"SEC. 2001. SHORT TITLE; TABLE OF CONTENTS.

+

"(a) Short Title.—This title may be cited as the 'Federal Erroneous Retirement Coverage Corrections Act'.

+

"(b) Table of Contents.—[Omitted.]

+

"SEC. 2002. DEFINITIONS.

+

"For purposes of this title:

+

"(1) Annuitant.—The term 'annuitant' has the meaning given such term under section 8331(9) or 8401(2) of title 5, United States Code.

+

"(2) CSRS.—The term 'CSRS' means the Civil Service Retirement System.

+

"(3) CSRDF.—The term 'CSRDF' means the Civil Service Retirement and Disability Fund.

+

"(4) CSRS covered.—The term 'CSRS covered', with respect to any service, means service that is subject to the provisions of subchapter III of chapter 83 of title 5, United States Code, other than service subject to section 8334(k) of such title.

+

"(5) CSRS-offset covered.—The term 'CSRS-Offset covered', with respect to any service, means service that is subject to the provisions of subchapter III of chapter 83 of title 5, United States Code, and to section 8334(k) of such title.

+

"(6) Employee.—The term 'employee' has the meaning given such term under section 8331(1) or 8401(11) of title 5, United States Code.

+

"(7) Executive director.—The term 'Executive Director of the Federal Retirement Thrift Investment Board' or 'Executive Director' means the Executive Director appointed under section 8474 of title 5, United States Code.

+

"(8) FERS.—The term 'FERS' means the Federal Employees' Retirement System.

+

"(9) FERS covered.—The term 'FERS covered', with respect to any service, means service that is subject to chapter 84 of title 5, United States Code.

+

"(10) Former employee.—The term 'former employee' means an individual who was an employee, but who is not an annuitant.

+

"(11) OASDI taxes.—The term 'OASDI taxes' means the OASDI employee tax and the OASDI employer tax.

+

"(12) OASDI employee tax.—The term 'OASDI employee tax' means the tax imposed under section 3101(a) of the Internal Revenue Code of 1986 [26 U.S.C. 3101(a)] (relating to Old-Age, Survivors and Disability Insurance).

+

"(13) OASDI employer tax.—The term 'OASDI employer tax' means the tax imposed under section 3111(a) of the Internal Revenue Code of 1986 [26 U.S.C. 3111(a)] (relating to Old-Age, Survivors and Disability Insurance).

+

"(14) OASDI trust funds.—The term 'OASDI trust funds' means the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund.

+

"(15) Office.—The term 'Office' means the Office of Personnel Management.

+

"(16) Retirement coverage determination.—The term 'retirement coverage determination' means a determination by an employee or agent of the Government as to whether a particular type of Government service is CSRS covered, CSRS-Offset covered, FERS covered, or Social Security-Only covered.

+

"(17) Retirement coverage error.—The term 'retirement coverage error' means an erroneous retirement coverage determination that was in effect for a minimum period of 3 years of service after December 31, 1986.

+

"(18) Social security-only covered.—The term 'Social Security-Only covered', with respect to any service, means Government service that—

+

"(A) constitutes employment under section 210 of the Social Security Act (42 U.S.C. 410); and

+

"(B)(i) is subject to OASDI taxes; but

+

"(ii) is not subject to CSRS or FERS.

+

"(19) Survivor.—The term 'survivor' has the meaning given such term under section 8331(10) or 8401(28) of title 5, United States Code.

+

"(20) Thrift savings fund.—The term 'Thrift Savings Fund' means the Thrift Savings Fund established under section 8437 of title 5, United States Code.

+

"SEC. 2003. APPLICABILITY.

+

"(a) In General.—This title shall apply with respect to retirement coverage errors that occur before, on, or after the date of the enactment of this Act [Sept. 19, 2000].

+

"(b) Limitation.—Except as otherwise provided in this title, this title shall not apply to any erroneous retirement coverage determination that was in effect for a period of less than 3 years of service after December 31, 1986.

+

"SEC. 2004. IRREVOCABILITY OF ELECTIONS.

+

"Any election made (or deemed to have been made) by an employee or any other individual under this title shall be irrevocable.

+

"Subtitle A—Description of Retirement Coverage Errors to Which This Title Applies and Measures for Their Rectification

+

"chapter 1—employees and annuitants who should have been fers covered, but who were erroneously csrs covered or csrs-offset covered instead, and survivors of such employees and annuitants

+

"SEC. 2101. EMPLOYEES.

+

"(a) Applicability.—This section shall apply in the case of any employee or former employee who should be (or should have been) FERS covered but, as a result of a retirement coverage error, is (or was) CSRS covered or CSRS-Offset covered instead.

+

"(b) Uncorrected Error.—

+

"(1) Applicability.—This subsection applies if the retirement coverage error has not been corrected before the effective date of the regulations described under paragraph (3). As soon as practicable after discovery of the error, and subject to the right of an election under paragraph (2), if CSRS covered or CSRS-Offset covered, such individual shall be treated as CSRS-Offset covered, retroactive to the date of the retirement coverage error.

+

"(2) Coverage.—

+

"(A) Election.—Upon written notice of a retirement coverage error, an individual may elect to be CSRS-Offset covered or FERS covered, effective as of the date of the retirement coverage error. Such election shall be made not later than 180 days after the date of receipt of such notice.

+

"(B) Nonelection.—If the individual does not make an election by the date provided under subparagraph (A), a CSRS-Offset covered individual shall remain CSRS-Offset covered and a CSRS covered individual shall be treated as CSRS-Offset covered.

+

"(3) Regulations.—The Office shall prescribe regulations to carry out this subsection.

+

"(c) Corrected Error.—

+

"(1) Applicability.—This subsection applies if the retirement coverage error was corrected before the effective date of the regulations described under subsection (b).

+

"(2) Coverage.—

+

"(A) Election.—

+

"(i) CSRS-offset covered.—Not later than 180 days after the date of the enactment of this Act [Sept. 19, 2000], the Office shall prescribe regulations authorizing individuals to elect, during the 18-month period immediately following the effective date of such regulations, to be CSRS-Offset covered, effective as of the date of the retirement coverage error.

+

"(ii) Thrift savings fund contributions.—If under this section an individual elects to be CSRS-Offset covered, all employee contributions to the Thrift Savings Fund made during the period of FERS coverage (and earnings on such contributions) may remain in the Thrift Savings Fund in accordance with regulations prescribed by the Executive Director, notwithstanding any limit under title 5, United States Code, that would otherwise be applicable.

+

"(B) Previous settlement payment.—An individual who previously received a payment ordered by a court or provided as a settlement of claim for losses resulting from a retirement coverage error shall not be entitled to make an election under this subsection unless that amount is waived in whole or in part under section 2208, and any amount not waived is repaid.

+

"(C) Ineligibility for election.—An individual who, subsequent to correction of the retirement coverage error, received a refund of retirement deductions under section 8424 of title 5, United States Code, or a distribution under section 8433(b), (c), or (h)(1)(A) of title 5, United States Code, may not make an election under this subsection.

+

"(3) Corrective action to remain in effect.—If an individual is ineligible to make an election or does not make an election under paragraph (2) before the end of any time limitation under this subsection, the corrective action taken before such time limitation shall remain in effect.

+

"SEC. 2102. ANNUITANTS AND SURVIVORS.

+

"(a) In General.—This section shall apply in the case of an individual who is—

+

"(1) an annuitant who should have been FERS covered but, as a result of a retirement coverage error, was CSRS covered or CSRS-Offset covered instead; or

+

"(2) a survivor of an employee who should have been FERS covered but, as a result of a retirement coverage error, was CSRS covered or CSRS-Offset covered instead.

+

"(b) Coverage.—

+

"(1) Election.—Not later than 180 days after the date of the enactment of this Act [Sept. 19, 2000], the Office shall prescribe regulations authorizing an individual described under subsection (a) to elect CSRS-Offset coverage or FERS coverage, effective as of the date of the retirement coverage error.

+

"(2) Time limitation.—An election under this subsection shall be made not later than 18 months after the effective date of the regulations prescribed under paragraph (1).

+

"(3) Reduced annuity.—

+

"(A) Amount in account.—If the individual elects CSRS-Offset coverage, the amount in the employee's Thrift Savings Fund account under subchapter III of chapter 84 of title 5, United States Code, on the date of retirement that represents the Government's contributions and earnings on those contributions (whether or not such amount was subsequently distributed from the Thrift Savings Fund) will form the basis for a reduction in the individual's annuity, under regulations prescribed by the Office.

+

"(B) Reduction.—The reduced annuity to which the individual is entitled shall be equal to an amount which, when taken together with the amount referred to in subparagraph (A), would result in the present value of the total being actuarially equivalent to the present value of an unreduced CSRS-Offset annuity that would have been provided the individual.

+

"(4) Reduced benefit.—If—

+

"(A) a surviving spouse elects CSRS-Offset benefits; and

+

"(B) a FERS basic employee death benefit under section 8442(b) of title 5, United States Code, was previously paid,

+

then the survivor's CSRS-Offset benefit shall be subject to a reduction, under regulations prescribed by the Office. The reduced annuity to which the individual is entitled shall be equal to an amount which, when taken together with the amount of the payment referred to under subparagraph (B) would result in the present value of the total being actuarially equivalent to the present value of an unreduced CSRS-Offset annuity that would have been provided the individual.

+

"(5) Previous settlement payment.—An individual who previously received a payment ordered by a court or provided as a settlement of claim for losses resulting from a retirement coverage error may not make an election under this subsection unless repayment of that amount is waived in whole or in part under section 2208, and any amount not waived is repaid.

+

"(c) Nonelection.—If the individual does not make an election under subsection (b) before any time limitation under this section, the retirement coverage shall be subject to the following rules:

+

"(1) Corrective action previously taken.—If corrective action was taken before the end of any time limitation under this section, that corrective action shall remain in effect.

+

"(2) Corrective action not previously taken.—If corrective action was not taken before such time limitation, the employee shall be CSRS-Offset covered, retroactive to the date of the retirement coverage error.

+

"chapter 2—employee who should have been fers covered, csrs-offset covered, or csrs covered, but who was erroneously social security-only covered instead

+

"SEC. 2111. APPLICABILITY.

+

"This chapter shall apply in the case of any employee who—

+

"(1) should be (or should have been) FERS covered but, as a result of a retirement coverage error, is (or was) Social Security-Only covered instead;

+

"(2) should be (or should have been) CSRS-Offset covered but, as a result of a retirement coverage error, is (or was) Social Security-Only covered instead; or

+

"(3) should be (or should have been) CSRS covered but, as a result of a retirement coverage error, is (or was) Social Security-Only covered instead.

+

"SEC. 2112. CORRECTION MANDATORY.

+

"(a) Uncorrected Error.—If the retirement coverage error has not been corrected, as soon as practicable after discovery of the error, such individual shall be covered under the correct retirement coverage, effective as of the date of the retirement coverage error.

+

"(b) Corrected Error.—If the retirement coverage error has been corrected, the corrective action previously taken shall remain in effect.

+

"chapter 3—employee who should or could have been social security-only covered but who was erroneously csrs-offset covered or csrs covered instead

+

"SEC. 2121. EMPLOYEE WHO SHOULD BE SOCIAL SECURITY-ONLY COVERED, BUT WHO IS ERRONEOUSLY CSRS OR CSRS-OFFSET COVERED INSTEAD.

+

"(a) Applicability.—This section applies in the case of a retirement coverage error in which a Social Security-Only covered employee was erroneously CSRS covered or CSRS-Offset covered.

+

"(b) Uncorrected Error.—

+

"(1) Applicability.—This subsection applies if the retirement coverage error has not been corrected before the effective date of the regulations described in paragraph (3).

+

"(2) Coverage.—In the case of an individual who is erroneously CSRS covered, as soon as practicable after discovery of the error, and subject to the right of an election under paragraph (3), such individual shall be CSRS-Offset covered, effective as of the date of the retirement coverage error.

+

"(3) Election.—

+

"(A) In general.—Upon written notice of a retirement coverage error, an individual may elect to be CSRS-Offset covered or Social Security-Only covered, effective as of the date of the retirement coverage error. Such election shall be made not later than 180 days after the date of receipt of such notice.

+

"(B) Nonelection.—If the individual does not make an election before the date provided under subparagraph (A), the individual shall remain CSRS-Offset covered.

+

"(C) Regulations.—The Office shall prescribe regulations to carry out this paragraph.

+

"(c) Corrected Error.—

+

"(1) Applicability.—This subsection applies if the retirement coverage error was corrected before the effective date of the regulations described under subsection (b)(3).

+

"(2) Election.—Not later than 180 days after the date of the enactment of this Act [Sept. 19, 2000], the Office shall prescribe regulations authorizing individuals to elect, during the 18-month period immediately following the effective date of such regulations, to be CSRS-Offset covered or Social Security-Only covered, effective as of the date of the retirement coverage error.

+

"(3) Nonelection.—If an eligible individual does not make an election under paragraph (2) before the end of any time limitation under this subsection, the corrective action taken before such time limitation shall remain in effect.

+

"chapter 4—employee who was erroneously fers covered

+

"SEC. 2131. EMPLOYEE WHO SHOULD BE SOCIAL SECURITY-ONLY COVERED, CSRS COVERED, OR CSRS-OFFSET COVERED AND IS NOT FERS-ELIGIBLE, BUT WHO IS ERRONEOUSLY FERS COVERED INSTEAD.

+

"(a) Applicability.—This section applies in the case of a retirement coverage error in which a Social Security-Only covered, CSRS covered, or CSRS-Offset covered employee not eligible to elect FERS coverage under authority of section 8402(c) of title 5, United States Code, was erroneously FERS covered.

+

"(b) Uncorrected Error.—

+

"(1) Applicability.—This subsection applies if the retirement coverage error has not been corrected before the effective date of the regulations described in paragraph (2).

+

"(2) Coverage.—

+

"(A) Election.—

+

"(i) In general.—Upon written notice of a retirement coverage error, an individual may elect to remain FERS covered or to be Social Security-Only covered, CSRS covered, or CSRS-Offset covered, as would have applied in the absence of the erroneous retirement coverage determination, effective as of the date of the retirement coverage error. Such election shall be made not later than 180 days after the date of receipt of such notice.

+

"(ii) Treatment of fers election.—An election of FERS coverage under this subsection is deemed to be an election under section 301 of the Federal Employees Retirement System Act of 1986 (5 U.S.C. 8331 note; Public Law 99–335; 100 Stat. 599).

+

"(B) Nonelection.—If the individual does not make an election before the date provided under subparagraph (A), the individual shall remain FERS covered, effective as of the date of the retirement coverage error.

+

"(3) Employee contributions in thrift savings fund.—If under this section, an individual elects to be Social Security-Only covered, CSRS covered, or CSRS-Offset covered, all employee contributions to the Thrift Savings Fund made during the period of erroneous FERS coverage (and all earnings on such contributions) may remain in the Thrift Savings Fund in accordance with regulations prescribed by the Executive Director, notwithstanding any limit under section 8351 or 8432 of title 5, United States Code.

+

"(4) Regulations.—Except as provided under paragraph (3), the Office shall prescribe regulations to carry out this subsection.

+

"(c) Corrected Error.—

+

"(1) Applicability.—This subsection applies if the retirement coverage error was corrected before the effective date of the regulations described under paragraph (2).

+

"(2) Election.—Not later than 180 days after the date of the enactment of this Act [Sept. 19, 2000], the Office shall prescribe regulations authorizing individuals to elect, during the 18-month period immediately following the effective date of such regulations to remain Social Security-Only covered, CSRS covered, or CSRS-Offset covered, or to be FERS covered, effective as of the date of the retirement coverage error.

+

"(3) Nonelection.—If an eligible individual does not make an election under paragraph (2), the corrective action taken before the end of any time limitation under this subsection shall remain in effect.

+

"(4) Treatment of fers election.—An election of FERS coverage under this subsection is deemed to be an election under section 301 of the Federal Employees Retirement System Act of 1986 (5 U.S.C. 8331 note; Public Law 99–335; 100 Stat. 599).

+

"SEC. 2132. FERS-ELIGIBLE EMPLOYEE WHO SHOULD HAVE BEEN CSRS COVERED, CSRS-OFFSET COVERED, OR SOCIAL SECURITY-ONLY COVERED, BUT WHO WAS ERRONEOUSLY FERS COVERED INSTEAD WITHOUT AN ELECTION.

+

"(a) In General.—

+

"(1) FERS election prevented.—If an individual was prevented from electing FERS coverage because the individual was erroneously FERS covered during the period when the individual was eligible to elect FERS under title III of the Federal Employees Retirement System Act [Pub. L. 99–335] or the Federal Employees' Retirement System Open Enrollment Act of 1997 (Public Law 105–61; 111 Stat. 1318 et seq.) [5 U.S.C. 8331 notes], the individual—

+

"(A) is deemed to have elected FERS coverage; and

+

"(B) shall remain covered by FERS, unless the individual declines, under regulations prescribed by the Office, to be FERS covered.

+

"(2) Declining fers coverage.—If an individual described under paragraph (1)(B) declines to be FERS covered, such individual shall be CSRS covered, CSRS-Offset covered, or Social Security-Only covered, as would apply in the absence of a FERS election, effective as of the date of the erroneous retirement coverage determination.

+

"(b) Employee Contributions in Thrift Savings Fund.—If under this section, an individual declines to be FERS covered and instead is Social Security-Only covered, CSRS covered, or CSRS-Offset covered, as would apply in the absence of a FERS election, all employee contributions to the Thrift Savings Fund made during the period of erroneous FERS coverage (and all earnings on such contributions) may remain in the Thrift Savings Fund in accordance with regulations prescribed by the Executive Director, notwithstanding any limit under title 5, United States Code, that would otherwise be applicable.

+

"(c) Inapplicability of Duration of Erroneous Coverage.—This section shall apply regardless of the length of time the erroneous coverage determination remained in effect.

+

"SEC. 2133. RETROACTIVE EFFECT.

+

"This chapter shall be effective as of January 1, 1987, except that section 2132 shall not apply to individuals who made or were deemed to have made elections similar to those provided in this section under regulations prescribed by the Office before the effective date of this title.

+

"chapter 5—employee who should have been csrs-offset covered, but who was erroneously csrs covered instead

+

"SEC. 2141. APPLICABILITY.

+

"This chapter shall apply in the case of any employee who should be (or should have been) CSRS-Offset covered but, as a result of a retirement coverage error, is (or was) CSRS covered instead.

+

"SEC. 2142. CORRECTION MANDATORY.

+

"(a) Uncorrected Error.—If the retirement coverage error has not been corrected, as soon as practicable after discovery of the error, such individual shall be covered under the correct retirement coverage, effective as of the date of the retirement coverage error.

+

"(b) Corrected Error.—If the retirement coverage error has been corrected before the effective date of this title, the corrective action taken before such date shall remain in effect.

+

"chapter 6—employee who should have been csrs covered, but who was erroneously csrs-offset covered instead

+

"SEC. 2151. APPLICABILITY.

+

"This chapter shall apply in the case of any employee who should be (or should have been) CSRS covered but, as a result of a retirement coverage error, is (or was) CSRS-Offset covered instead.

+

"SEC. 2152. CORRECTION MANDATORY.

+

"(a) Uncorrected Error.—If the retirement coverage error has not been corrected, as soon as practicable after discovery of the error, such individual shall be covered under the correct retirement coverage, effective as of the date of the retirement coverage error.

+

"(b) Corrected Error.—If the retirement coverage error has been corrected before the effective date of this title, the corrective action taken before such date shall remain in effect.

+

"Subtitle B—General Provisions

+

"SEC. 2201. IDENTIFICATION AND NOTIFICATION REQUIREMENTS.

+

"Government agencies shall take all such measures as may be reasonable and appropriate to promptly identify and notify individuals who are (or have been) affected by a retirement coverage error of their rights under this title.

+

"SEC. 2202. INFORMATION TO BE FURNISHED TO AND BY AUTHORITIES ADMINISTERING THIS TITLE.

+

"(a) Applicability.—The authorities identified in this subsection are—

+

"(1) the Director of the Office of Personnel Management;

+

"(2) the Commissioner of Social Security; and

+

"(3) the Executive Director of the Federal Retirement Thrift Investment Board.

+

"(b) Authority To Obtain Information.—Each authority identified in subsection (a) may secure directly from any department or agency of the United States information necessary to enable such authority to carry out its responsibilities under this title. Upon request of the authority involved, the head of the department or agency involved shall furnish that information to the requesting authority.

+

"(c) Authority To Provide Information.—Each authority identified in subsection (a) may provide directly to any department or agency of the United States all information such authority believes necessary to enable the department or agency to carry out its responsibilities under this title.

+

"(d) Limitation; Safeguards.—Each of the respective authorities under subsection (a) shall—

+

"(1) request or provide only such information as that authority considers necessary; and

+

"(2) establish, by regulation or otherwise, appropriate safeguards to ensure that any information obtained under this section shall be used only for the purpose authorized.

+

"SEC. 2203. SERVICE CREDIT DEPOSITS.

+

"(a) CSRS Deposit.—In the case of a retirement coverage error in which—

+

"(1) a FERS covered employee was erroneously CSRS covered or CSRS-Offset covered;

+

"(2) the employee made a service credit deposit under the CSRS rules; and

+

"(3) there is a subsequent retroactive change to FERS coverage,

+

the excess of the amount of the CSRS civilian or military service credit deposit over the FERS civilian or military service credit deposit, together with interest computed in accordance with paragraphs (2) and (3) of section 8334(e) of title 5, United States Code, and regulations prescribed by the Office, shall be paid to the employee, the annuitant or, in the case of a deceased employee, to the individual entitled to lump-sum benefits under section 8424(d) of title 5, United States Code.

+

"(b) FERS Deposit.—

+

"(1) Applicability.—This subsection applies in the case of an erroneous retirement coverage determination in which—

+

"(A) the employee owed a service credit deposit under section 8411(f) of title 5, United States Code; and

+

"(B)(i) there is a subsequent retroactive change to CSRS or CSRS-Offset coverage; or

+

"(ii) the service becomes creditable under chapter 83 of title 5, United States Code.

+

"(2) Reduced annuity.—

+

"(A) In general.—If at the time of commencement of an annuity there is remaining unpaid CSRS civilian or military service credit deposit for service described under paragraph (1), the annuity shall be reduced based upon the amount unpaid together with interest computed in accordance with section 8334(e)(2) and (3) of title 5, United States Code, and regulations prescribed by the Office.

+

"(B) Amount.—The reduced annuity to which the individual is entitled shall be equal to an amount that, when taken together with the amount referred to under subparagraph (A), would result in the present value of the total being actuarially equivalent to the present value of the unreduced annuity benefit that would have been provided the individual.

+

"(3) Survivor annuity.—

+

"(A) In general.—If at the time of commencement of a survivor annuity, there is remaining unpaid any CSRS service credit deposit described under paragraph (1), and there has been no actuarial reduction in an annuity under paragraph (2), the survivor annuity shall be reduced based upon the amount unpaid together with interest computed in accordance with section 8334(e)(2) and (3) of title 5, United States Code, and regulations prescribed by the Office.

+

"(B) Amount.—The reduced survivor annuity to which the individual is entitled shall be equal to an amount that, when taken together with the amount referred to under subparagraph (A), would result in the present value of the total being actuarially equivalent to the present value of an unreduced survivor annuity benefit that would have been provided the individual.

+

"SEC. 2204. PROVISIONS RELATED TO SOCIAL SECURITY COVERAGE OF MISCLASSIFIED EMPLOYEES.

+

"(a) Definitions.—In this section, the term—

+

"(1) 'covered individual' means any employee, former employee, or annuitant who—

+

"(A) is or was employed erroneously subject to CSRS coverage as a result of a retirement coverage error; and

+

"(B) is or was retroactively converted to CSRS-offset coverage, FERS coverage, or Social Security-Only coverage; and

+

"(2) 'excess CSRS deduction amount' means an amount equal to the difference between the CSRS deductions withheld and the CSRS-Offset or FERS deductions, if any, due with respect to a covered individual during the entire period the individual was erroneously subject to CSRS coverage as a result of a retirement coverage error.

+

"(b) Reports to Commissioner of Social Security.—

+

"(1) In general.—In order to carry out the Commissioner of Social Security's responsibilities under title II of the Social Security Act [42 U.S.C. 401 et seq.], the Commissioner may request the head of each agency that employs or employed a covered individual to report (in coordination with the Office of Personnel Management) in such form and within such timeframe as the Commissioner may specify, any or all of—

+

"(A) the total wages (as defined in section 3121(a) of the Internal Revenue Code of 1986 [26 U.S.C. 3121(a)]) paid to such individual during each year of the entire period of the erroneous CSRS coverage; and

+

"(B) such additional information as the Commissioner may require for the purpose of carrying out the Commissioner's responsibilities under title II of the Social Security Act (42 U.S.C. 401 et seq.).

+

"(2) Compliance.—The head of an agency or the Office shall comply with a request from the Commissioner under paragraph (1).

+

"(3) Wages.—For purposes of section 201 of the Social Security Act (42 U.S.C. 401), wages reported under this subsection shall be deemed to be wages reported to the Secretary of the Treasury or the Secretary's delegates pursuant to subtitle F of the Internal Revenue Code of 1986 [26 U.S.C. 6001 et seq.].

+

"(c) Payment Relating to OASDI Employee Taxes.—The Office shall transfer from the Civil Service Retirement and Disability Fund to the General Fund of the Treasury an amount equal to the lesser of the excess CSRS deduction amount or the OASDI taxes due for covered individuals (as adjusted by amounts transferred relating to applicable OASDI employee taxes as a result of corrections made, including corrections made before the date of the enactment of this Act [Sept. 19, 2000]). If the excess CSRS deductions exceed the OASDI taxes, any difference shall be paid to the covered individual or survivors, as appropriate.

+

"(d) Payment of OASDI Employer Taxes.—

+

"(1) In general.—Each employing agency shall pay an amount equal to the OASDI employer taxes owed with respect to covered individuals during the applicable period of erroneous coverage (as adjusted by amounts transferred for the payment of such taxes as a result of corrections made, including corrections made before the date of the enactment of this Act [Sept. 19, 2000]).

+

"(2) Payment.—Amounts paid under this subsection shall be determined subject to any limitation under section 6501 of the Internal Revenue Code of 1986 [26 U.S.C. 6501].

+

"SEC. 2205. THRIFT SAVINGS PLAN TREATMENT FOR CERTAIN INDIVIDUALS.

+

"(a) Applicability.—This section applies to an individual who—

+

"(1) is eligible to make an election of coverage under section 2101 or 2102, and only if FERS coverage is elected (or remains in effect) for the employee involved; or

+

"(2) is described in section 2111, and makes or has made retroactive employee contributions to the Thrift Savings Fund under regulations prescribed by the Executive Director.

+

"(b) Payment Into Thrift Savings Fund.—

+

"(1) In general.—

+

"(A) Payment.—With respect to an individual to whom this section applies, the employing agency shall pay to the Thrift Savings Fund under subchapter III of chapter 84 of title 5, United States Code, for credit to the account of the employee involved, an amount equal to the earnings which are disallowed under section 8432a(a)(2) of such title on the employee's retroactive contributions to such Fund.

+

"(B) Amount.—Earnings under subparagraph (A) shall be computed in accordance with the procedures for computing lost earnings under section 8432a of title 5, United States Code. The amount paid by the employing agency shall be treated for all purposes as if that amount had actually been earned on the basis of the employee's contributions.

+

"(C) Exceptions.—If an individual made retroactive contributions before the effective date of the regulations under section 2101(c), the Director may provide for an alternative calculation of lost earnings to the extent that a calculation under subparagraph (B) is not administratively feasible. The alternative calculation shall yield an amount that is as close as practicable to the amount computed under subparagraph (B), taking into account earnings previously paid.

+

"(2) Additional employee contribution.—In cases in which the retirement coverage error was corrected before the effective date of the regulations under section 2101(c), the employee involved shall have an additional opportunity to make retroactive contributions for the period of the retirement coverage error (subject to applicable limits), and such contributions (including any contributions made after the date of the correction) shall be treated in accordance with paragraph (1).

+

"(c) Regulations.—

+

"(1) Executive director.—The Executive Director shall prescribe regulations appropriate to carry out this section relating to retroactive employee contributions and payments made on or after the effective date of the regulations under section 2101(c).

+

"(2) Office.—The Office, in consultation with the Federal Retirement Thrift Investment Board, shall prescribe regulations appropriate to carry out this section relating to the calculation of lost earnings on retroactive employee contributions made before the effective date of the regulations under section 2101(c).

+

"SEC. 2206. CERTAIN AGENCY AMOUNTS TO BE PAID INTO OR REMAIN IN THE CSRDF.

+

"(a) Certain Excess Agency Contributions To Remain in the CSRDF.—

+

"(1) In general.—Any amount described under paragraph (2) shall—

+

"(A) remain in the CSRDF; and

+

"(B) may not be paid or credited to an agency.

+

"(2) Amounts.—Paragraph (1) refers to any amount of contributions made by an agency under section 8423 of title 5, United States Code, on behalf of any employee, former employee, or annuitant (or survivor of such employee, former employee, or annuitant) who makes an election to correct a retirement coverage error under this title, that the Office determines to be excess as a result of such election.

+

"(b) Additional Employee Retirement Deductions To Be Paid by Agency.—If a correction in a retirement coverage error results in an increase in employee deductions under section 8334 or 8422 of title 5, United States Code, that cannot be fully paid by a reallocation of otherwise available amounts previously deducted from the employee's pay as employment taxes or retirement deductions, the employing agency—

+

"(1) shall pay the required additional amount into the CSRDF; and

+

"(2) shall not seek repayment of that amount from the employee, former employee, annuitant, or survivor.

+

"SEC. 2207. CSRS COVERAGE DETERMINATIONS TO BE APPROVED BY OPM.

+

"No agency shall place an individual under CSRS coverage unless—

+

"(1) the individual has been employed with CSRS coverage within the preceding 365 days; or

+

"(2) the Office has agreed in writing that the agency's coverage determination is correct.

+

"SEC. 2208. DISCRETIONARY ACTIONS BY DIRECTOR.

+

"(a) In General.—The Director of the Office of Personnel Management may—

+

"(1) extend the deadlines for making elections under this title in circumstances involving an individual's inability to make a timely election due to a cause beyond the individual's control;

+

"(2) provide for the reimbursement of necessary and reasonable expenses incurred by an individual with respect to settlement of a claim for losses resulting from a retirement coverage error, including attorney's fees, court costs, and other actual expenses;

+

"(3) compensate an individual for monetary losses that are a direct and proximate result of a retirement coverage error, excluding claimed losses relating to forgone contributions and earnings under the Thrift Savings Plan under subchapter III of chapter 84 of title 5, United States Code, and all other investment opportunities; and

+

"(4) waive payments required due to correction of a retirement coverage error under this title.

+

"(b) Similar Actions.—In exercising the authority under this section, the Director shall, to the extent practicable, provide for similar actions in situations involving similar circumstances.

+

"(c) Judicial Review.—Actions taken under this section are final and conclusive, and are not subject to administrative or judicial review.

+

"(d) Regulations.—The Office of Personnel Management shall prescribe regulations regarding the process and criteria used in exercising the authority under this section.

+

"(e) Report.—The Office of Personnel Management shall, not later than 180 days after the date of the enactment of this Act [Sept. 19, 2000], and annually thereafter for each year in which the authority provided in this section is used, submit a report to each House of Congress on the operation of this section.

+

"SEC. 2209. REGULATIONS.

+

"(a) In General.—In addition to the regulations specifically authorized in this title, the Office may prescribe such other regulations as are necessary for the administration of this title.

+

"(b) Former Spouse.—The regulations prescribed under this title shall provide for protection of the rights of a former spouse with entitlement to an apportionment of benefits or to survivor benefits based on the service of the employee.

+

"Subtitle C—Other Provisions

+

"SEC. 2301. PROVISIONS TO AUTHORIZE CONTINUED CONFORMITY OF OTHER FEDERAL RETIREMENT SYSTEMS.

+

"(a) Foreign Service.—Sections 827 and 851 of the Foreign Service Act of 1980 (22 U.S.C. 4067 and 4071) shall apply with respect to this title in the same manner as if this title were part of—

+

"(1) the Civil Service Retirement System, to the extent this title relates to the Civil Service Retirement System; and

+

"(2) the Federal Employees' Retirement System, to the extent this title relates to the Federal Employees' Retirement System.

+

"(b) Central Intelligence Agency.—Sections 292 and 301 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2141 and 2151) shall apply with respect to this title in the same manner as if this title were part of—

+

"(1) the Civil Service Retirement System, to the extent this title relates to the Civil Service Retirement System; and

+

"(2) the Federal Employees' Retirement System, to the extent this title relates to the Federal Employees' Retirement System.

+

"SEC. 2302. AUTHORIZATION OF PAYMENTS.

+

"All payments authorized or required by this title to be paid from the Civil Service Retirement and Disability Fund, together with administrative expenses incurred by the Office in administering this title, shall be deemed to have been authorized to be paid from that Fund, which is appropriated for the payment thereof.

+

"SEC. 2303. INDIVIDUAL RIGHT OF ACTION PRESERVED FOR AMOUNTS NOT OTHERWISE PROVIDED FOR UNDER THIS TITLE.

+

"Nothing in this title shall preclude an individual from bringing a claim against the Government of the United States which such individual may have under section 1346(b) or chapter 171 of title 28, United States Code, or any other provision of law (except to the extent the claim is for any amounts otherwise provided for under this title).

+ + +

"Subtitle D—Effective Date

+

"SEC. 2401. EFFECTIVE DATE.

+

"Except as otherwise provided in this title, this title shall take effect on the date of the enactment of this Act [Sept. 19, 2000]."

+ + +

Federal Employees' Retirement System Open Enrollment Act of 1997

+

Pub. L. 105–61, title VI, §642(a)–(c), Oct. 10, 1997, 111 Stat. 1318, as amended by Pub. L. 105–66, title III, §348, Oct. 27, 1997, 111 Stat. 1451, known as the "Federal Employees' Retirement System Open Enrollment Act of 1997", provided that any individual who, as of Jan. 1, 1998, was employed by the Federal Government, and on such date was subject to subchapter III of chapter 83 of this title, other than a Member of Congress, could elect to become subject to chapter 84 of this title, and directed Office of Personnel Management to promulgate regulations which would provide for an election to be made not before July 1, 1998, or after Dec. 31, 1998.

+

Pilot Programs for Defense Employees Converted to Contractor Employees Due to Privatization at Closed Military Installations

+

Pub. L. 104–201, div. A, title XVI, §1616, Sept. 23, 1996, 110 Stat. 2741, as amended by Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814, provided that:

+

"(a) Pilot Programs Authorized.—(1) The Secretary of Defense, after consultation with the Director of the Office of Personnel Management, may establish one or more pilot programs under which Federal retirement benefits are provided in accordance with this section to persons who convert from Federal employment to employment by a Department of Defense contractor in connection with the privatization of the performance of functions at selected military installations being closed under the base closure and realignment process.

+

"(2) The Secretary of Defense shall select the military installations to be covered by a pilot program under this section.

+

"(b) Eligible Converted Employees.—(1) A person is a converted employee eligible for Federal retirement benefits under this section if the person is a former employee of the Department of Defense (other than a temporary employee) who—

+

"(A) while employed by the Department of Defense at a military installation selected to participate in a pilot program, performed a function that was recommended, in a report of the Defense Base Closure and Realignment Commission submitted to the President under the Defense Base Closure and Realignment Act of 1990 ([part A of] title XXIX of Public Law 101–510; 10 U.S.C. 2687 note), to be privatized for performance by a defense contractor at the same installation or in the vicinity of the installation;

+

"(B) while so employed, separated from Federal service after being notified that the employee would be separated in a reduction in force resulting from such privatization;

+

"(C) at the time separated from Federal service, was covered under the Civil Service Retirement System, but was not eligible for an immediate annuity under the Civil Service Retirement System;

+

"(D) does not withdraw retirement contributions under section 8342 of title 5, United States Code;

+

"(E) within 60 days following such separation, is employed by the defense contractor selected to privatize the function to perform substantially the same function performed by the person before the separation; and

+

"(F) remains employed by the defense contractor (or a successor defense contractor) or subcontractor of the defense contractor (or successor defense contractor) until attaining early deferred retirement age (unless the employment is sooner involuntarily terminated for reasons other than performance or conduct of the employee).

+

"(2) A person who, under paragraph (1), would otherwise be eligible for an early deferred annuity under this section shall not be eligible for such benefits if the person received separation pay or severance pay due to a separation described in subparagraph (B) of that paragraph unless the person repays the full amount of such pay with interest (computed at a rate determined appropriate by the Director of the Office of Personnel Management) to the Department of Defense before attaining early deferred retirement age.

+

"(c) Retirement Benefits of Converted Employees.—In the case of a converted employee covered by a pilot program, payment of a deferred annuity for which the converted employee is eligible under section 8338(a) of title 5, United States Code, shall commence on the first day of the first month that begins after the date on which the converted employee attains early deferred retirement age, notwithstanding the age requirement under that section. If the employment of a converted employee is involuntarily terminated by the defense contractor or subcontractor as described in subsection (b)(1)(F) and the converted employee resumes Federal service before the converted employee attains early deferred retirement age, the converted employee shall once again be covered under the Civil Service Retirement System instead of the pilot program.

+

"(d) Computation of Average Pay.—(1)(A) This paragraph applies to a converted employee who was employed in a position classified under the General Schedule immediately before the employee's covered separation from Federal service.

+

"(B) Subject to subparagraph (C), for purposes of computing the deferred annuity for a converted employee referred to in subparagraph (A), the average pay of the converted employee, computed under section 8331(4) of title 5, United States Code, as of the date of the employee's covered separation from Federal service, shall be adjusted at the same time and by the same percentage that rates of basic pay are increased under section 5303 of such title during the period beginning on that date and ending on the date on which the converted employee attains early deferred retirement age.

+

"(C) The average pay of a converted employee, as adjusted under subparagraph (B), may not exceed the amount to which an annuity of the converted employee could be increased under section 8340 of title 5, United States Code, in accordance with the limitation in subsection (g)(1) of such section (relating to maximum pay, final pay, or average pay).

+

"(2)(A) This paragraph applies to a converted employee who was a prevailing rate employee (as defined under section 5342(2) [5342(a)(2)] of title 5, United States Code) immediately before the employee's covered separation from Federal service.

+

"(B) For purposes of computing the deferred annuity for a converted employee referred to in subparagraph (A), the average pay of the converted employee, computed under section 8331(4) of title 5, United States Code, as of the date of the employee's covered separation from Federal service, shall be adjusted at the same time and by the same percentage that pay rates for positions that are in the same area as, and are comparable to, the last position the converted employee held as a prevailing rate employee, are increased under section 5343(a) of such title during the period beginning on that date and ending on the date on which the converted employee attains early deferred retirement age.

+

"(e) Payment of Unfunded Liability.—(1) The military department concerned shall be liable for that portion of any estimated increase in the unfunded liability of the Civil Service Retirement and Disability Fund established under section 8348 of title 5, United States Code, which is attributable to any benefits payable from such Fund to a converted employee, and any survivor of a converted employee, when the increase results from—

+

"(A) an increase in the average pay of the converted employee under subsection (d) upon which such benefits are computed; and

+

"(B) the commencement of an early deferred annuity in accordance with this section before the attainment of 62 years of age by the converted employee.

+

"(2) The estimated increase in the unfunded liability for each department referred to in paragraph (1) shall be determined by the Director of the Office of Personnel Management. In making the determination, the Director shall consider any savings to the Fund as a result of a pilot program established under this section. The Secretary of the military department concerned shall pay the amount so determined to the Director in 10 equal annual installments with interest computed at the rate used in the most recent valuation of the Civil Service Retirement System, with the first payment thereof due at the end of the fiscal year in which an increase in average pay under subsection (d) becomes effective.

+

"(f) Contractor Service Not Creditable.—Service performed by a converted employee for a defense contractor after the employee's covered separation from Federal service is not creditable service for purposes of subchapter III of chapter 83 of title 5, United States Code.

+

"(g) Receipt of Benefits While Employed by a Defense Contractor.—A converted employee may commence receipt of an early deferred annuity in accordance with this section while continuing to work for a defense contractor.

+

"(h) Lump-Sum Credit Payment.—If a converted employee dies before attaining early deferred retirement age, such employee shall be treated as a former employee who dies not retired for purposes of payment of the lump-sum credit under section 8342(d) of title 5, United States Code.

+

"(i) Continued Federal Health Benefits Coverage.—Notwithstanding section 8905a(e)(1)(A) of title 5, United States Code, the continued coverage of a converted employee for health benefits under chapter 89 of such title by reason of the application of section 8905a of such title to such employee shall terminate 90 days after the date of the employee's covered separation from Federal employment. For the purposes of the preceding sentence, a person who, except for subsection (b)(2), would be a converted employee shall be considered a converted employee.

+

"(j) Report by Government Accountability Office.—The Comptroller General shall conduct a study of each pilot program, if any, established under this section and submit a report on the pilot program to Congress not later than two years after the date on which the program is established. The report shall contain the following:

+

"(1) A review and evaluation of the program, including—

+

"(A) an evaluation of the success of the privatization outcomes of the program;

+

"(B) a comparison and evaluation of such privatization outcomes with the privatization outcomes with respect to facilities at other military installations closed or realigned under the base closure laws;

+

"(C) an evaluation of the impact of the program on the Federal workforce and whether the program results in the maintenance of a skilled workforce for defense contractors at an acceptable cost to the military department concerned; and

+

"(D) an assessment of the extent to which the program is a cost-effective means of facilitating privatization of the performance of Federal activities.

+

"(2) Recommendations relating to the expansion of the program to other installations and employees.

+

"(3) Any other recommendation relating to the program.

+

"(k) Implementing Regulations.—Not later than 30 days after the Secretary of Defense notifies the Director of the Office of Personnel Management of a decision to establish a pilot program under this section, the Director shall prescribe regulations to carry out the provisions of this section with respect to that pilot program. Before prescribing the regulations, the Director shall consult with the Secretary.

+

"(l) Definitions.—In this section:

+

"(1) The term 'converted employee' means a person who, pursuant to subsection (b), is eligible for benefits under this section.

+

"(2) The term 'covered separation from Federal service' means a separation from Federal service as described under subsection (b)(1)(B).

+

"(3) The term 'Civil Service Retirement System' means the retirement system under subchapter III of chapter 83 of title 5, United States Code.

+

"(4) The term 'defense contractor' means any entity that—

+

"(A) contracts with the Department of Defense to perform a function previously performed by Department of Defense employees;

+

"(B) performs that function at the same installation at which such function was previously performed by Department of Defense employees or in the vicinity of that installation; and

+

"(C) is the employer of one or more converted employees.

+

"(5) The term 'early deferred retirement age' means the first age at which a converted employee would have been eligible for immediate retirement under subsection (a) or (b) of section 8336 of title 5, United States Code, if such converted employee had remained an employee within the meaning of section 8331(1) of such title continuously until attaining such age.

+

"(6) The term 'severance pay' means severance pay payable under section 5595 of title 5, United States Code.

+

"(7) The term 'separation pay' means separation pay payable under section 5597 of title 5, United States Code.

+

"(m) Application of Pilot Program.—In the event that a pilot program is established for a military installation, the pilot program shall apply to a covered separation from Federal service by an employee of the Department of Defense at the installation occurring on or after August 1, 1996."

+

Additional Agency Contributions to Retirement Fund

+

Pub. L. 103–226, §4, Mar. 30, 1994, 108 Stat. 114, as amended by Pub. L. 104–52, title IV, §3, Nov. 19, 1995, 109 Stat. 490; Pub. L. 108–487, title IV, §401(b)(2), Dec. 23, 2004, 118 Stat. 3946, provided that:

+

"(a) Relating to Voluntary Separation Incentive Payments.—

+

"(1) In general.—In addition to any other payments which it is required to make under subchapter III of chapter 83 of title 5, United States Code, an agency shall remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to 9 percent of the final basic pay of each employee of the agency—

+

"(A) who, on or after the date of the enactment of this Act [Mar. 30, 1994] retires under section 8336(d)(2) of such title; and

+

"(B) to whom a voluntary separation incentive payment has been or is to be paid by such agency based on that retirement.

+

"(2) Definitions.—For the purpose of this subsection—

+

"(A) the term 'final basic pay', with respect to an employee, means the total amount of basic pay which would be payable for a year of service by such employee, computed using the employee's final rate of basic pay, and, if last serving on other than a full-time basis, with appropriate adjustment therefor; and

+

"(B) the term 'voluntary separation incentive payment' means—

+

"(i) a voluntary separation incentive payment under section 3 [5 U.S.C. 5597 note] (including under any program established under section 3(f)); and

+

"(ii) any separation pay under section 5597 of title 5, United States Code.

+

"(b) Relating to Fiscal Years 1995 Through 1998.—

+

"(1) In general.—In addition to any other payments which it is required to make under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, in fiscal years 1995, 1996, 1997, and 1998 (and in addition to any amounts required under subsection (a)), each agency shall, before the end of each such fiscal year, remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to the product of—

+

"(A) the number of employees of such agency who, as of March 31st of such fiscal year, are subject to subchapter III of chapter 83 or chapter 84 of such title; multiplied by

+

"(B) $80.

+

"(2) Definition.—For the purpose of this subsection, the term 'agency' means an Executive agency (as defined by section 105 of title 5, United States Code), but does not include the General Accounting Office [now Government Accountability Office].

+

"(c) Regulations.—The Director of the Office of Personnel Management may prescribe any regulations necessary to carry out this section."

+

Coordination With Pay Periods

+

Pub. L. 99–556, title V, §505, Oct. 27, 1986, 100 Stat. 3141, provided that: "Under regulations prescribed by the Office of Personnel Management, any reference to a specific date in section 302, 303, 305 [5 U.S.C. 8331 notes], or 702(a) [5 U.S.C. 8401 note] of the Federal Employees' Retirement System Act of 1986 (Public Law 99–335; 100 Stat. 514) shall, for purposes of individual contributions (including deductions from basic pay), Government contributions, and refunds, be deemed to be a reference to the first day of the first applicable pay period beginning on or after such date, or to the day before such first day, as appropriate."

+

Continued Coverage Under Certain Federal Employee Benefit Programs for Certain Employees of Saint Elizabeths Hospital

+

Pub. L. 99–335, title II, §207(o), as added by Pub. L. 100–238, title I, §109(a), Jan. 8, 1988, 101 Stat. 1748, provided that: "An employee of Saint Elizabeths Hospital who is appointed to a position in the government of the District of Columbia on October 1, 1987, pursuant to the Saint Elizabeths Hospital and District of Columbia Mental Health Services Act (Public Law 98–621; 98 Stat. 3369 and following) [see Short Title note set out under section 225 of Title 24, Hospitals and Asylums] shall, for purposes of chapters 83, 87, and 89 of title 5, United States Code, be treated in the same way as an individual first employed by the government of the District of Columbia before October 1, 1987."

+

[Pub. L. 100–238, title I, §109(b), Jan. 8, 1988, 101 Stat. 1749, provided that: "The amendment made by this section [enacting note above] shall be effective as of October 1, 1987."]

+

Election of Coverage Under Chapter 84

+

Pub. L. 99–335, title III, §§301–303, June 6, 1986, 100 Stat. 599–605, as amended by Pub. L. 99–556, title III, §§301, 302, Oct. 27, 1986, 100 Stat. 3135, 3136; Pub. L. 100–20, §1(a), Apr. 7, 1987, 101 Stat. 265; Pub. L. 100–238, title I, §§106, 107, 113(a)(1), 118, 119, 134(b), (c), Jan. 8, 1988, 101 Stat. 1746, 1747, 1750, 1752, 1764, 1765; Pub. L. 108–176, title II, §226(b)(2)(D), Dec. 12, 2003, 117 Stat. 2530, provided that:

+

"SEC. 301. ELECTIONS.

+

"(a) Elections for Individuals Subject to the Civil Service Retirement System.—(1)(A) Any individual (other than an individual under subsection (b)) who, as of June 30, 1987, is employed by the Federal Government, and who is then subject to subchapter III of chapter 83 of title 5, United States Code, may elect to become subject to chapter 84 of such title.

+

"(B) An election under this paragraph may not be made before July 1, 1987, or after December 31, 1987.

+

"(2)(A) Any individual who, after June 30, 1987, becomes reemployed by the Federal Government, and who is then subject to subchapter III of chapter 83 of title 5, United States Code, may elect to become subject to chapter 84 of such title.

+

"(B) An election under this paragraph shall not be effective unless it is made during the six-month period beginning on the date on which reemployment commences.

+

"(3)(A) Except as provided in subparagraph (B), any individual—

+

"(i) who is excluded from the operation of subchapter III of chapter 83 of title 5, United States Code, under subsection (g), (i), (j), or (l) of section 8347 of such title, and

+

"(ii) with respect to whom chapter 84 of title 5, United States Code, does not apply because of section 8402(b)(2) of such title,

+

shall, for purposes of an election under paragraph (1) or (2), be treated as if such individual were subject to subchapter III of chapter 83 of title 5, United States Code.

+

"(B) An election under this paragraph may not be made by any individual who would be excluded from the operation of chapter 84 of title 5, United States Code, under section 8402(c) of such title (relating to exclusions based on the temporary or intermittent nature of one's employment).

+

"(4) A member of the Foreign Service described in section 103(6) of the Foreign Service Act of 1980 [22 U.S.C. 3903(6)] shall be ineligible to make any election under this subsection.

+

"(b) Elections for Certain Individuals Serving Continuously Since December 31, 1983.—The following rules shall apply in the case of any individual described in section 8402(b)(1) of title 5, United States Code:

+

"(1) If, as of December 31, 1986, the individual is subject to subchapter III of chapter 83 of title 5, United States Code, but is not subject to section 204 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [section 204 of Pub. L. 98–168, set out below], the individual shall remain so subject to such subchapter unless the individual elects, after June 30, 1987, and before January 1, 1988—

+

"(A) to become subject to such subchapter under the same terms and conditions as apply in the case of an individual described in section 8402(b)(2) of such title who is subject to such subchapter; or

+

"(B) to become subject to chapter 84 of such title.

+

An individual eligible to make an election under this paragraph may make the election described in subparagraph (A) or (B), but not both.

+

"(2) If, as of December 31, 1986, the individual is subject to subchapter III of chapter 83 of title 5, United States Code, and is also subject to section 204 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [set out below], the individual—

+

"(A) shall, as of January 1, 1987, become subject to such subchapter under the same terms and conditions as apply in the case of an individual described in section 8402(b)(2) of such title who is subject to such subchapter; and

+

"(B) may (during the six-month period described in subsection (a)(1)(B)) elect to become subject to chapter 84 of such title.

+

"(3)(A) If, as of December 31, 1986, the individual is not subject to subchapter III of chapter 83 of title 5, United States Code, such individual may, during the 6-month period described in subsection (a)(1)(B)—

+

"(i) elect to become subject to chapter 84 of such title; or

+

"(ii) if such individual has not since made an election described in subparagraph (B), elect to become subject to subchapter III of chapter 83 of such title under the same terms and conditions as apply in the case of an individual described in section 8402(b)(2) of such title who is subject to such subchapter.

+

"(B) Nothing in this paragraph shall be considered to preclude the individual from electing to become subject to subchapter III of chapter 83 of such title pursuant to notification under section 8331(2) of such title—

+

"(i) during the period after December 31, 1986, and before July 1, 1987; or

+

"(ii) after December 31, 1987, if such individual has not since become subject to subchapter III of chapter 83, or chapter 84, of such title.

+

"(C) Any individual who becomes subject to subchapter III of chapter 83 of such title pursuant to notification under section 8331(2) of such title after December 31, 1986, shall become subject to such subchapter under the same terms and conditions as apply in the case of an individual described in section 8402(b)(2) of such title who is subject to such subchapter.

+

"(c) Effective Date; Irrevocability.—An election made under this section—

+

"(1) shall take effect beginning with the first pay period beginning after the date of the election; and

+

"(2) shall be irrevocable.

+

"(d) Condition for Making an Election; Extension To Satisfy Condition.—(1) An election under this section to become subject to chapter 84 of title 5, United States Code, shall not be considered effective in the case of an individual having one or more former spouses, unless the election is made with the written consent of such former spouse (or each such former spouse, if there is more than one).

+

"(2)(A) This subsection applies with respect to a former spouse who (based on the service of the individual involved) is entitled to benefits under section 8341(h) or 8345(j) of title 5, United States Code, under the terms of a decree of divorce or annulment, or a court order or court-approved property settlement incident to any such decree, with respect to which the Office of Personnel Management has been duly notified.

+

"(B) This subsection does not apply with respect to a former spouse who has ceased to be so entitled as a result of remarrying before age 55.

+

"(3) The requirement under paragraph (1) shall be considered satisfied with respect to a former spouse if the individual seeking to make the election establishes to the satisfaction of the Office (in accordance with regulations prescribed by the Office)—

+

"(A) that the former spouse's whereabouts cannot be determined; or

+

"(B) that, due to exceptional circumstances, requiring the individual to seek the former spouse's consent would otherwise be inappropriate.

+

"(4)(A) The Office shall, upon application of an individual, grant an extension for such individual to make an election referred to in paragraph (1) if such individual—

+

"(i) files application for extension before the end of the period during which such individual would otherwise be eligible to make such election; and

+

"(ii) demonstrates to the satisfaction of the Office that the extension is needed to secure the modification of a decree of divorce or annulment (or a court order or court-approved property settlement incident to any such decree) in order to satisfy the consent requirement under paragraph (1).

+

"(B) An extension under this paragraph shall be for 6 months or for such longer period as the Office considers appropriate.

+

"(e) Exclusions.—This section does not apply to an individual under section 8331(1)(G) of title 5, United States Code.

+

"SEC. 302. EFFECT OF AN ELECTION UNDER SECTION 301 TO BECOME SUBJECT TO THE FEDERAL EMPLOYEES' RETIREMENT SYSTEM.

+

"(a) General and Special Rules.—All provisions of chapter 84 of title 5, United States Code (including those relating to disability benefits, survivor benefits, and any reductions to provide for survivor benefits) shall apply with respect to any individual who becomes subject to such chapter pursuant to an election under section 301, except if, or to the extent that, such provisions are inconsistent with the following:

+

"(1)(A) Any civilian service which is performed before the effective date of the election under section 301 shall not be creditable under chapter 84 of title 5, United States Code, except as otherwise provided in this subsection.

+

"(B) Any service described in subparagraph (A) which is covered service within the meaning of section 203(a)(3) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (97 Stat. 1107; 5 U.S.C. 8331 note) (hereinafter in this section referred to as 'covered service') shall be creditable under chapter 84 of title 5, United States Code, if—

+

"(i) with respect to any such service performed before January 1, 1987, 1.3 percent of basic pay for such service was withheld in accordance with such Act or, if either such withholding was not made or was made, but the amount so withheld was subsequently refunded, 1.3 percent of basic pay for such period is deposited to the credit of the Civil Service Retirement and Disability Fund (hereinafter in this section referred to as the 'Fund'), with interest (computed under section 8334(e) of such title); and

+

"(ii) with respect to any such service performed after December 31, 1986, and before the effective date of the election, an amount equal to the percentage of basic pay for such service which would be required to be withheld under section 8422(a) of title 5, United States Code, has been contributed to the Fund by the individual involved, whether by withholdings from pay or, if either no withholding was made or was made, but the amount withheld was subsequently refunded, the aforementioned percentage of basic pay for such period is deposited to the credit of the Fund, with interest (computed under section 8334(e) of such title).

+

"(C) Any service described in subparagraph (A)—

+

"(i) which is not covered service;

+

"(ii) which constitutes service of a type described in section 8411(b)(3) of title 5, United States Code (determined without regard to whether such service was performed before, on, or after January 1, 1989, and without regard to the provisions of section 8411(f) of such title); and

+

"(iii) which, in the aggregate, is equal to less than 5 years;

+

shall be creditable under chapter 84 of such title, subject to section 8411(f) of such title.

+

"(D) Any service described in subparagraph (A)—

+

"(i) which is not covered service;

+

"(ii) which constitutes service of a type described in section 8411(b)(3) of title 5, United States Code (determined without regard to whether such service was performed before, on, or after January 1, 1989, and without regard to the provisions of section 8411(f) of such title); and

+

"(iii) which, in the aggregate, is equal to 5 years or more;

+

shall be creditable for purposes of—

+

"(I) section 8410 of such title, relating to the minimum period of civilian service required to be eligible for an annuity;

+

"(II) any provision of section 8412 (other than subsection (d) or (e) thereof), 8413, 8414, 8442(b)(1), 8443(a)(1), or 8451 of such title which relates to a minimum period of service for entitlement to an annuity;

+

"(III) the provisions of paragraphs (4) and (6);

+

"(IV) any provision of section 8412(d) of such title which relates to a minimum period of service for entitlement to an annuity, but only if and to the extent that the service described in subparagraph (A) was as a law enforcement officer or firefighter;

+

"(V) any provision of section 8412(e) of such title which relates to a minimum period of service for entitlement to an annuity, but only if and to the extent that the service described in subparagraph (A) was as an air traffic controller; and

+

"(VI) the provision of subsection (h) [now (i)] of section 8415 which relates to the minimum period of service required to qualify for the higher accrual rate under such subsection.

+

"(2)(A) Except as provided in subparagraph (B), the creditability under chapter 84 of title 5, United States Code, of any military service which is performed before the effective date of the election under section 301 shall be determined in accordance with applicable provisions of such chapter.

+

"(B) If the electing individual has performed service described in clauses (i) through (iii) of paragraph (1)(D), service described in subparagraph (A) which, but for the provisions of subsection (b), would be creditable under subchapter III of chapter 83 of title 5, United States Code, as in effect on December 31, 1986, shall be creditable for purposes of—

+

"(i) any provision of section 8412 (other than subsection (d) or (e) thereof), 8413, or 8414 of such title which relates to a minimum period of service for entitlement to an annuity; and

+

"(ii) the provisions of paragraph (4).

+

"(3)(A)(i) If the electing individual becomes entitled to an annuity under subchapter II of chapter 84 of title 5, United States Code, or dies leaving a survivor or survivors entitled to benefits under subchapter IV of such chapter, the annuity for such individual shall be equal to the sum of the individual's accrued benefits under the Civil Service Retirement System (as determined under paragraph (4)) and the individual's accrued benefits under the Federal Employees' Retirement System (as determined under paragraph (5)).

+

"(ii) An annuity computed under this subparagraph shall be deemed to be the individual's annuity computed under section 8415 of title 5, United States Code.

+

"(B) If the electing individual becomes entitled to an annuity under subchapter V of chapter 84 of title 5, United States Code, and if it becomes necessary to compute an annuity under section 8415 of such title with respect to such individual as a result of such individual's having become so entitled, the methodology set forth in subparagraph (A) shall be used in computing any such annuity under section 8415.

+

"(4) Accrued benefits under this paragraph shall be computed in accordance with applicable provisions of subchapter III of chapter 83 of title 5, United States Code (but without regard to subsection (j) or (k), or the second sentence of subsection (e), of section 8339 of such title) using only any civilian service under paragraph (1)(D), and any military service under paragraph (2)(B), which would be creditable for purposes of computing an annuity under such subchapter. Notwithstanding the preceding sentence, in computing accrued benefits under this paragraph for an individual retiring under section 8412(g) or 8413(b) of title 5, United States Code, section 8339(h) of such title (relating to reductions based on age at date of separation) shall not apply.

+

"(5) Accrued benefits under this paragraph shall be computed under section 8415 of title 5, United States Code, using—

+

"(A) total service creditable under chapter 84 of such title which is performed on or after the effective date of the election under section 301; and

+

"(B) with respect to service performed before such effective date—

+

"(i) creditable civilian service (as determined under applicable provisions of this subsection) other than any service described in paragraph (1)(D); and

+

"(ii) creditable military service (as determined under applicable provisions of this subsection) other than any service described in paragraph (2)(B).

+

"(6)(A) For purposes of any computation under paragraph (4) or (5), the average pay to be used shall be the largest annual rate resulting from averaging the individual's rates of basic pay in effect over any 3 consecutive years of creditable service or, in the case of an annuity based on service of less than 3 years, over the total period of service so creditable, with each rate weighted by the period it was in effect.

+

"(B) For purposes of subparagraph (A), service shall be considered creditable if it would be considered creditable for purposes of determining average pay under chapter 83 or 84 of title 5, United States Code.

+

"(7) The cost-of-living adjustments for the annuity of the electing individual shall be made as follows:

+

"(A) The portion of the annuity attributable to paragraph (4) shall be adjusted at the time and in the amount provided for under section 8340 of title 5, United States Code.

+

"(B) The portion of the annuity attributable to paragraph (5) shall be adjusted at the time and in the amount provided for under section 8462 of title 5, United States Code.

+

"(8) For purposes of any computation under paragraph (4) in the case of an individual who retires under section 8412 or 8414 of title 5, United States Code, or who dies leaving a survivor or survivors entitled to benefits under subchapter IV of such chapter, sick leave creditable under section 8339(m) of such title shall be equal to the number of days of unused sick leave to the individual's credit as of the date of retirement or as of the effective date of the individual's election under section 301, whichever is less.

+

"(9) In computing the annuity under paragraph (3) for an individual retiring under section 8412(g) or 8413(b) of title 5, United States Code, the reduction under section 8415(g) [now 8415(h)] of such title shall apply with respect to the sum computed under such paragraph.

+

"(10) An annuity supplement under section 8421 of title 5, United States Code, shall be computed using the same service as is used for the computation under paragraph (5).

+

"(11) Effective from its commencing date, an annuity payable to an annuitant's survivor (other than a child under section 8443 of title 5, United States Code) shall be increased by the total percent by which the deceased annuitant's annuity was increased under paragraph (7).

+

"(12)(A)(i) If the electing individual is a reemployed annuitant under section 8344 of title 5, United States Code, under conditions allowing the annuity to continue during reemployment, payment of the annuitant's annuity shall continue after the effective date of the election, and an amount equal to the annuity allocable to the period of actual employment shall continue to be deducted from the annuitant's pay and deposited as provided in subsection (a) of such section. Deductions from pay under section 8422(a) of such title and contributions under section 8423 of such title shall begin effective on the effective date of the election.

+

"(ii) Notwithstanding any provision of section 301, an election under such section shall not be available to any reemployed annuitant who would be excluded from the operation of chapter 84 of title 5, United States Code, under section 8402(c) of such title (relating to exclusions based on the temporary or intermittent nature of one's employment).

+

"(B) If the annuitant serves on a full-time basis for at least 1 year, or on a part-time basis for periods equivalent to at least 1 year of full-time service, such annuitant's annuity, on termination of reemployment, shall be increased by an annuity computed—

+

"(i) with respect to reemployment service before the effective date of the election, under section 8339(a), (b), (d), (e), (h), (i), and (n) of title 5, United States Code, as may apply based on the reemployment in which such annuitant was engaged before such effective date; and

+

"(ii) with respect to reemployment service on or after the effective date of the election, under section 8415(a) through (g) [now 8415(a)–(c), (e)–(h)] of such title, as may apply based on the reemployment in which such annuitant was engaged on or after such effective date;

+

with the 'average pay' used in any computation under clause (i) or (ii) being determined (based on rates of pay in effect during the period of reemployment, whether before, on, or after the effective date of the election) in the same way as provided for in paragraph (6). If the annuitant is receiving a reduced annuity as provided in section 8339(j) or section 8339(k)(2) of title 5, United States Code, the increase in annuity payable under this subparagraph is reduced by 10 percent and the survivor annuity payable under section 8341(b) of such title is increased by 55 percent of the increase in annuity payable under this subparagraph, unless, at the time of claiming the increase payable under this subparagraph, the annuitant notifies the Office of Personnel Management in writing that such annuitant does not desire the survivor annuity to be increased. If the annuitant dies while still reemployed, after having been reemployed for at least 1 full year (or the equivalent thereof, in the case of part-time employment), any survivor annuity payable under section 8341(b) of such title based on the service of such annuitant is increased as though the reemployment had otherwise terminated. In applying paragraph (7) to an amount under this subparagraph, any portion of such amount attributable to clause (i) shall be adjusted under subparagraph (A) of such paragraph, and any portion of such amount attributable to clause (ii) shall be adjusted under subparagraph (B) of such paragraph.

+

"(C)(i) If the annuitant serves on a full-time basis for at least 5 years, or on a part-time basis for periods equivalent to at least 5 years of full-time service, such annuitant may elect, instead of the benefit provided by subparagraph (B), to have such annuitant's rights redetermined, effective upon separation from employment. If the annuitant so elects, the redetermined annuity will become payable as if such annuitant were retiring for the first time based on the separation from reemployment service, and the provisions of this section concerning computation of annuity (other than any provision of this paragraph) shall apply.

+

"(ii) If the annuitant dies while still reemployed, after having been reemployed for at least 5 full years (or the equivalent thereof, in the case of part-time employment), any person entitled to a survivor annuity under section 8341(b) of title 5, United States Code, based on the service of such annuitant shall be permitted to elect to have such person's rights redetermined in accordance with regulations which the Office shall prescribe. Redetermined benefits elected under this clause shall be in lieu of any increased benefits which would otherwise be payable in accordance with the next to last sentence of subparagraph (B).

+

"(D) If the annuitant serves on a full-time basis for less than 1 year (or the equivalent thereof, in the case of part-time employment), any amounts withheld under section 8422(a) of title 5, United States Code, from such annuitant's pay for the period (or periods) involved shall, upon written application to the Office, be payable to such annuitant (or the appropriate survivor or survivors, determined in the order set forth in section 8342(c) of such title).

+

"(E) For purposes of determining the period of an annuitant's reemployment service under this paragraph, a period of reemployment service shall not be taken into account unless—

+

"(i) with respect to service performed before the effective date of the election under section 301, it is service which, if performed for at least 1 full year, would have allowed such annuitant to elect under section 8344(a) of title 5, United States Code, to have deductions withheld from pay; or

+

"(ii) with respect to service performed on or after the effective date of the election under section 301, it is service with respect to which deductions from pay would be required to be withheld under the second sentence of section 8468(a) of title 5, United States Code.

+

"(b) Chapter 83 Generally Inapplicable.—(1) Except as provided in subsection (a) or paragraph (2), subchapter III of chapter 83 of title 5, United States Code, shall not apply with respect to any individual who becomes subject to chapter 84 of title 5, United States Code, pursuant to an election under section 301.

+

"(2)(A) Nothing in paragraph (1), or in subchapter III of chapter 83 of title 5, United States Code, shall preclude the making of a deposit under such subchapter with respect to any civilian service under subsection (a)(1)(D) or military service under subsection (a)(2)(B) either by the electing individual or, for purposes of survivor annuities, by a survivor of such individual.

+

"(B) Nothing in paragraph (1) shall preclude the payment of any lump-sum credit in accordance with section 8342 of title 5, United States Code.

+

"(c) Refunds Relating to Certain Civilian Service.—(1) Any individual who makes an election under section 301 to become subject to chapter 84 and who, with respect to any period before the effective date of the election, has made a contribution to the Civil Service Retirement System (whether by deductions from pay or by a deposit or redeposit) and has not taken a refund of the contribution (as so made), shall be entitled to a refund equal to—

+

"(A) for a period of service under clause (i) of subsection (a)(1)(B), the amount by which—

+

"(i) the amount contributed with respect to such period, exceeds

+

"(ii) the amount required under such clause (i) with respect to such period;

+

"(B) for a period of service under clause (ii) of subsection (a)(1)(B), the amount by which—

+

"(i) the amount so contributed with respect to such period, exceeds

+

"(ii) the amount required under such clause (ii) with respect to such period; and

+

"(C) for a period of service under subparagraph (C) of subsection (a)(1), the amount by which—

+

"(i) the amount so contributed with respect to such period, exceeds

+

"(ii) the amount required under such subparagraph with respect to such period.

+

"(2) In accordance with regulations prescribed by the Office of Personnel Management, a refund under this subsection shall be payable upon written application therefor filed with the Office and shall include interest at the rate provided in section 8334(e)(3) of title 5, United States Code. Interest on the refund shall accrue monthly and shall be compounded annually.

+

"SEC. 303. PROVISIONS RELATING TO AN ELECTION TO BECOME SUBJECT TO CHAPTER 83 SUBJECT TO CERTAIN OFFSETS RELATING TO SOCIAL SECURITY.

+

"(a) Refund.—Any individual who makes an election under section 301(b)(1)(A) shall, upon written application to the Office of Personnel Management, be entitled to a refund equal to—

+

"(1) for the period beginning on January 1, 1984, and ending on December 31, 1986, the amount by which—

+

"(A) the total amount deducted from such individual's basic pay under section 8334(a)(1) of title 5, United States Code, for such period, exceeds

+

"(B) 1.3 percent of such individual's total basic pay for such period; and

+

"(2) for the period beginning on January 1, 1987, and ending on the day before the effective date of the election, the amount by which—

+

"(A) the total amount deducted from such individual's basic pay under such section 8334(a)(1) for such period, exceeds

+

"(B) the total amount which would have been deducted if such individual's basic pay had instead been subject to section 8334(k) of such title during such period.

+

A refund under this subsection shall be computed with interest in accordance with section 302(c)(2) and regulations prescribed by the Office of Personnel Management.

+

"(b) Deposit Requirements.—(1) In the case of an individual who becomes subject to subchapter III of chapter 83 of title 5, United States Code, pursuant to notification as described in the second sentence of section 301(b)(3)(B), service performed by such individual before the effective date of the notification shall not be considered creditable under such subchapter unless—

+

"(A) for any service during the period beginning on January 1, 1987, and ending on the day before such effective date, there is deposited to the credit of the Fund a percentage of basic pay for such period equal to the percentage which would have applied under section 8334(k) of such title if such individual's pay had been subject to such section during such period;

+

"(B) for any period of service beginning on January 1, 1984, and ending on December 31, 1986, there is deposited to the credit of the Fund an amount equal to 1.3 percent of basic pay for such period; and

+

"(C) for any period of service before January 1, 1984, there is deposited to the credit of the Fund any amount required with respect to such period under such subchapter.

+

"(2) A deposit under this subsection may be made by the individual or, for purposes of survivor annuities, a survivor of such individual."

+

[Pub. L. 100–238, title I, §113(a)(2), Jan. 8, 1988, 101 Stat. 1750, provided that: "The amendment made by paragraph (1) [amending section 301(a) of Pub. L. 99–335 set out above] shall be effective as of June 30, 1987. Any refund which becomes payable as a result of the preceding sentence shall, to the extent that such refund involves an individual's contributions to the Thrift Savings Fund (established under section 8437 of title 5, United States Code), be adjusted to reflect any earnings attributable thereto."]

+

[Amendment by section 134(b) of Pub. L. 100–238 to section 302(a) of Pub. L. 99–335 applicable with respect to any election made by a reemployed annuitant on or after Jan. 8, 1988, see section 134(d) of Pub. L. 100–238, set out as an Effective Date of 1988 Amendment note under section 8468 of this title.]

+ + +

Construction of Adjustments in Retirement Provisions Made by Pub. L. 98–353

+

Pub. L. 98–353, title I, §117, July 10, 1984, 98 Stat. 344, provided that: "The adjustments in the retirement provisions made by this Act shall not be construed to be a 'new government retirement system' for purposes of the Federal Employees Retirement Contribution Temporary Adjustment Act of 1983 (Public Law 98–168) [set out below]".

+ + +

Election of Retirement Plan Under Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983

+

Pub. L. 98–369, div. B, title II, §2206, July 18, 1984, 98 Stat. 1059, provided that:

+

"(a) For the purposes of this section, the term 'covered retirement system' shall have the same meaning as provided in section 203(a)(2) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (Public Law 98–168; 97 Stat. 1107) [set out below].

+

"(b)(1) Any individual who was entitled to make an election under section 208(a) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (97 Stat. 1111) [set out below], but who did not make such an election, may make an election under such section not later than September 15, 1984.

+

"(2)(A) Not later than September 15, 1984, any such individual who made an election under paragraph (1) of section 208(a) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [set out below] may—

+

"(i) make any other election which such individual was entitled to make under such section before January 1, 1984; or

+

"(ii) elect to become a participant in a covered retirement system (if such individual is otherwise eligible to participate in such system), subject to sections 201 through 207 of such Act [set out below].

+

"(B) Not later than September 15, 1984, any such individual who made an election under paragraph (2) of section 208(a) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 may—

+

"(i) make any other election which such individual was entitled to make under such section before January 1, 1984; or

+

"(ii) elect to terminate participation in the covered retirement system with respect to which such individual made the election under such paragraph (2).

+

"(3) An election under this subsection shall be made by a written application submitted to the official by whom the electing individual is paid.

+

"(4) An election made as provided in this subsection shall take effect with respect to service performed on or after the first day of the first applicable pay period commencing after September 15, 1984.

+

"(c)(1) Section 8342(a)(4) of title 5, United States Code, does not apply for the purpose of determining an entitlement to a refund under section 208(c) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (97 Stat. 1111) [set out below].

+

"(2) Paragraph (1) shall take effect with respect to any election made under section 208(a) of such Act or this Act before, on, or after January 1, 1984.

+

"(d) Nothing in this section or the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [set out below] affects any entitlement to benefits accrued under a covered retirement system before January 1, 1984, except to the extent that any amount refunded under section 208(c) of such Act is not redeposited in the applicable retirement fund."

+

Federal Employees' Retirement Contribution Temporary Adjustment

+

Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, as amended by Pub. L. 99–190, §147, Dec. 19, 1985, 99 Stat. 1324; Pub. L. 99–335, title III, §§305(a), 309, June 6, 1986, 100 Stat. 606, 607; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+ + +

"short title

+

"Sec. 201. This title may be cited as the 'Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983'.

+ + +

"statement of policy

+

"Sec. 202. It is the policy of the Government—

+

"(1) that the amount required to be contributed to certain public retirement systems by employees and officers of the Government who are also required to pay employment taxes relating to benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for service performed after December 31, 1983, be modified until the date on which such employees and officers are covered by a new Government retirement system (the design, structure, and provisions of which have not been determined on the date of enactment of this Act [Nov. 29, 1983]) or January 1, 1987, whichever is earlier;

+

"(2) that the Treasury be required to pay into such retirement systems the remainder of the amount such employees and officers would have contributed during such period but for the temporary modification;

+

"(3) that the employing agencies make contributions to the retirement systems with respect to such service in amounts required by law in effect before January 1, 1984, without reduction in such amounts;

+

"(4) that such employees and officers accrue credit for service for the purposes of the public retirement systems in effect on the date of enactment of this Act [Nov. 29, 1983] until a new Government retirement system covering such employees and officers is established;

+

"(5) that, where appropriate, deposits to the credit of such a retirement system be required with respect to service performed by an employee or officer of the Government during the period described in clause (1), and, where appropriate, annuities be offset by the amount of certain social security benefits attributable to such service; and

+

"(6) that such employees and officers who are first employed in civilian service by the Government or first take office in civilian service in the Government on or after January 1, 1984, become subject to such new Government retirement system as may be established for employees and officers of the Government on or after January 1, 1984, and before January 1, 1987, with credit for service performed after December 31, 1983, by such employees and officers transferred to such new Government retirement system.

+

"definitions

+

"Sec. 203. (a) For the purposes of this title—

+

"(1) the term 'covered employee' means any individual whose service is covered service;

+

"(2) the term 'covered retirement system' means—

+

"(A) the Civil Service Retirement and Disability System under subchapter III of chapter 83 of title 5, United States Code;

+

"(B) the Foreign Service Retirement and Disability System under chapter 8 of the Foreign Service Act of 1980 (22 U.S.C. 4041 et seq.);

+

"(C) the Central Intelligence Agency Retirement and Disability System under the Central Intelligence Agency Retirement Act of 1964 for Certain Employees ([former] 50 U.S.C. 403 note); and

+

"(D) any other retirement system (other than a new Government retirement system) under which a covered employee who is a participant in the system is required to make contributions to the system in an amount equal to a portion of the participant's basic pay for covered service, as determined by the President;

+

"(3) the term 'covered service' means service which is employment for the purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.] and chapter 21 of the Internal Revenue Code of 1986 [26 U.S.C. 3101 et seq.] by reason of the amendments made by section 101 of the Social Security Amendments of 1983 (97 Stat. 67) [amending section 3121 of Title 26, Internal Revenue Code, and sections 409 and 410 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under section 3121 of Title 26 and section 410 of Title 42]; and

+

"(4) the term 'new Government retirement system' means any retirement system which (A) is established for officers or employees of the Government by or pursuant to a law enacted after December 31, 1983, and before January 1, 1987, and (B) takes effect on or before January 1, 1987.

+

"(b) The President shall publish the determinations made for the purpose of subsection (a)(2)(D) in an Executive order.

+

"contribution adjustments

+

"Sec. 204. (a) In the case of a covered employee who is participating in a covered retirement system, an employing agency shall deduct and withhold only 1.3 percent of the basic pay of such employee under—

+

"(1) section 8334 of title 5, United States Code;

+

"(2) section 805 of the Foreign Service Act of 1980 (22 U.S.C. 4045);

+

"(3) section 211 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees ([former] 50 U.S.C. 403 note); or

+

"(4) any provision of any other covered retirement system which requires a participant in the system to make contributions of a portion of the basic pay of the participant;

+

for covered service which is performed after December 31, 1983, and before the earlier of the effective date of a new Government retirement system or January 1, 1987. Deductions shall be made and withheld as provided by such provisions in the case of covered service which is performed on or after such effective date or January 1, 1987, as the case may be, and is not subject to a new Government retirement system.

+

"(b) Employing agencies of the Government shall make contributions with respect to service to which subsection (a) of this section applies under the second sentence of section 8334(a)(1) of title 5, United States Code, the second sentence of section 805(a) of the Foreign Service Act of 1980 (22 U.S.C. 4045(a)), the second sentence of section 211(a) of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees ([former] 50 U.S.C. 403 note), and any provision of any other covered retirement system requiring a contribution by the employing agency, as if subsection (a) of this section had not been enacted.

+

"reimbursement for contribution deficiency

+

"Sec. 205. (a) For purposes of this section—

+

"(1) the term 'contribution deficiency', when used with respect to a covered retirement system, means the excess of—

+

"(A) the total amount which, but for section 204(a) of this Act, would have been deducted and withheld under a provision referred to in such section from the pay of covered employees participating in such retirement system for service to which such section applies, over

+

"(B) the total amount which was deducted and withheld from the pay of covered employees for such service as provided in section 204(a) of this Act; and

+

"(2) the term 'appropriate agency head' means—

+

"(A) the Director of the Office of Personnel Management, with respect to the Civil Service Retirement and Disability System under subchapter III of chapter 83 of title 5, United States Code;

+

"(B) the Secretary of State, with respect to the Foreign Service Retirement and Disability System under chapter 8 of the Foreign Service Retirement Act of 1980 (22 U.S.C. 404 et seq.) [22 U.S.C. 4041 et seq.];

+

"(C) the Director of Central Intelligence, with respect to the Central Intelligence Agency Retirement and Disability System under the Central Intelligence Agency Retirement Act of 1964 for Certain Employees ([former] 50 U.S.C. 403 note); and

+

"(D) the officer designated by the President for that purpose in the case of any retirement system described in section 203(a)(2)(D) of this Act.

+

"(b) At the end of each of fiscal years 1984, 1985, 1986, and 1987, the appropriate agency head—

+

"(1) shall determine the amount of the contribution deficiency for such fiscal year in the case of each covered retirement system, including the interest that those contributions would have earned had they been credited to the fund established for the payment of benefits under such retirement system in the same manner and at the same time as deductions under the applicable provision of law referred to in section 204(a) of this Act; and

+

"(2) shall notify the Secretary of the Treasury of the amount of the contribution deficiency in each such case.

+

"(c) Before closing the accounts for each of fiscal years 1984, 1985, 1986, and 1987, the Secretary of the Treasury shall credit to the fund established for the payment of benefits under each covered retirement system, as a Government contribution, out of any money in the Treasury not otherwise appropriated, an amount equal to the amount determined under subsection (b) with respect to that covered retirement system for the fiscal year involved.

+

"(d) Amounts credited to a fund under subsection (c) shall be accounted for separately than amounts credited to such fund under any other provision of law.

+

"special deposit and offset rules relating to retirement benefits for interim covered service

+

"Sec. 206. (a) For the purposes of this section, the term 'interim covered service' means covered service to which section 204(a) applies.

+

"(b)(1) Paragraphs (2) and (3) apply according to the provisions thereof only with respect to a covered employee who is employed by the Government on December 31, 1983.

+

"(2)(A) Notwithstanding any other provision of law, the interim covered service of such covered employee shall be considered—

+

"(i) in determining entitlement to and computing the amount of an annuity (other than a disability or survivor annuity) commencing under a covered retirement system during the period beginning January 1, 1984, and ending on the earlier of the date a new Government retirement system takes effect or January 1, 1987, by reason of the retirement of such covered employee during such period only if such covered employee makes a deposit to the credit of such covered retirement system for such covered service in an amount computed as provided in subsection (f); and

+

"(ii) in computing a disability or survivor annuity which commences under a covered retirement system during such period and is based in any part on such interim covered service.

+

"(B) Notwithstanding any other provision of law, an annuity to which subparagraph (A)(ii) applies shall be reduced by the portion of the amount of any benefits which is payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] and is attributable to the interim covered service considered in computing the amount of such annuity, as determined under subsection (g), unless, in the case of a survivor annuity, a covered employee has made a deposit with respect to such covered service for the purposes of subparagraph (A)(i) before the date on which payment of such annuity commences.

+

"(3) Notwithstanding any other provision of law, if a new Government retirement system is not established or is inapplicable to such a covered employee who retires or dies subject to a covered retirement system after the date on which such new Government retirement system takes effect, the interim covered service of such covered employee shall be considered in determining entitlement to and computing the amount of an annuity under a covered retirement system based on the service of such covered employee only if such covered employee makes a deposit to the credit of such covered retirement system for such covered service in an amount computed as provided in subsection (f).

+

"(c)(1) Paragraphs (2) and (3) apply according to the provisions thereof only with respect to a covered employee who was not employed by the Government on December 31, 1983.

+

"(2) Notwithstanding any other provision of law, any annuity which commences under a covered retirement system during the period described in subsection (b)(2)(A)(i) and is based, in any part, on interim covered service shall be reduced by the portion of the amount of any benefits which is payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] to the annuitant and is attributable to such service, as determined under subsection (g).

+

"(3) Notwithstanding any other provision of law, if a new Government retirement system is not established, the interim covered service of such a covered employee who retires or dies after January 1, 1987, shall be considered in determining entitlement to and computing the amount of an annuity under a covered retirement system based on the service of such covered employee only if such covered employee makes a deposit to the credit of such covered retirement system for such covered service in an amount computed as provided in subsection (f).

+

"(d) If a covered employee with respect to whom subsection (b)(3) or (c)(3) applies dies without having made a deposit pursuant to such subsection, any individual who is entitled to an annuity under a covered retirement system based on the service of such covered employee or who would be entitled to such an annuity if such deposit had been made by the covered employee before death may make such deposit after the date of death of such covered employee. Service covered by a deposit made pursuant to the first sentence shall be considered in determining, in the case of each individual to whom the first sentence applies, the entitlement to and the amount of an annuity under a covered retirement system based on the service of such covered employee.

+

"(e) A reduction in annuity under subsection (b)(2)(B) or (c)(2) shall commence on the first day of the first month after the date on which payment of benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] commence and shall be redetermined each time an increase in such benefits takes effect pursuant to section 215(i) of the Social Security Act [42 U.S.C. 415(i)]. In the case of an annuity of a participant or former participant in a covered retirement system, of a surviving spouse or child of such participant or former participant, or of any other person designated by such participant or former participant to receive an annuity, under a covered retirement system (other than a former spouse) the reduction in annuity under subsection (b)(2)(B) or (c)(2) shall be calculated before any reduction in such annuity provided under such system for the purpose of paying an annuity under such system to any former spouse of such participant or former participant based on the service of such participant or former participant.

+

"(f) For the purposes of subsection (b) or (c), the amount of a deposit to the credit of the applicable covered retirement system shall be equal to the excess of—

+

"(1) the total amount which would have been deducted and withheld from the basic pay of the covered employee for the interim covered service under such covered retirement system but for the application of section 204(a), over

+

"(2) the amount which was deducted and withheld from such basic pay for such interim covered service pursuant to section 204(a) and was not refunded to such covered employee.

+

"(g) For the purpose of subsections (b)(2)(B) and (c)(2), the portion of the amount of the benefits which is payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] to an individual and is attributable to interim covered service shall be determined by—

+

"(1) computing the amount of such benefits including credit for such service;

+

"(2) computing the amount of such benefits, if any, without including credit for such service; and

+

"(3) subtracting the amount computed under clause (2) from the amount computed under clause (1).

+

"(h) The Secretary of Health and Human Services shall furnish to the appropriate agency head (as defined in section 205(a)(2)) such information as such agency head considers necessary to carry out this section.

+

"transfer of credit to new retirement system

+

"Sec. 207. [Repealed. Pub. L. 99–335, title III, §309, June 6, 1986, 100 Stat. 607]

+

"Sec. 208. (a) Any individual performing service of a type referred to in clause (i), (ii), (iii), or (iv) of section 210(a)(5) of the Social Security Act [42 U.S.C. 410(a)(5)(i)–(iv)] beginning on or before December 31, 1983, may—

+

"(1) if such individual is then currently a participant in a covered retirement system, elect by written application submitted before January 1, 1984—

+

"(A) to terminate participation in such system, effective after December 31, 1983; or

+

"(B) to remain under such system, as if the preceding sections of this Act [probably means this 'title'] and the amendments made by this Act had not been enacted; or

+

"(2) if such individual is then currently not a participant in a covered retirement system, elect by written application—

+

"(A) to become a participant under such system (if such individual is otherwise eligible to participate in the system), subject to the preceding sections of this Act [probably means this 'title'] and the amendments made by this Act; or

+

"(B) to become a participant under such system (if such individual is otherwise eligible to participate in the system), as if the preceding sections of this Act and the amendments made by this Act had not been enacted.

+

"(b) An application by an individual under subsection (a) shall be submitted to the official by whom such covered employee is paid.

+

"(c) Any individual who elects to terminate participation in a covered retirement system under subsection (a)(1)(A) is entitled to have such individual's contributions to the retirement system refunded, in accordance with applicable provisions of law, as if such individual had separated from service as of the effective date of the election.

+

"(d) Any individual who is eligible to make an election under subparagraph (A) or (B) of subsection (a)(1), but who does not make an election under either such subparagraph, shall be subject to the preceding sections of this Act [probably means this 'title'] and the amendments made by this Act."

+

[Amendment to section 206(c)(3) of Pub. L. 98–168 by section 305(a)(1) of Pub. L. 99–335 directing the substitution of "January 1, 1987" for "January 1, 1986" has been executed by substituting "January 1, 1987" for "April 30, 1986" to reflect the probable intent of Congress.]

+

[Pub. L. 99–335, title III, §305(b), June 6, 1986, 100 Stat. 606, provided that:

+

["(1) The amendments made by subsection (a) [amending Pub. L. 98–168 set out above] shall be effective as of May 1, 1986.

+

["(2) Any refund payable to an individual as a result of paragraph (1) shall be paid out of funds of the appropriate retirement system.

+

["(3) For purposes of this subsection, the term 'retirement system' means a covered retirement system as defined by section 203(a)(2) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (97 Stat. 1107; 5 U.S.C. 8331 note)."]

+

[Reference to the Director of Central Intelligence or the Director of the Central Intelligence Agency in the Director's capacity as the head of the intelligence community deemed to be a reference to the Director of National Intelligence. Reference to the Director of Central Intelligence or the Director of the Central Intelligence Agency in the Director's capacity as the head of the Central Intelligence Agency deemed to be a reference to the Director of the Central Intelligence Agency. See section 1081(a), (b) of Pub. L. 108–458, set out as a note under section 3001 of Title 50, War and National Defense.]

+

[The Central Intelligence Agency Retirement Act of 1964 for Certain Employees, referred to in Pub. L. 98–168, set out above, is Pub. L. 88–643, Oct. 13, 1964, 78 Stat. 1043, which was revised generally by Pub. L. 102–496, title VIII, §802, Oct. 24, 1992, 106 Stat. 3196, is known as the Central Intelligence Agency Retirement Act and is classified generally to chapter 38 (§2001 et seq.) of Title 50, War and National Defense.]

+

Canal Zone Government and Panama Canal Company Employees

+

Pub. L. 85–550, §13, July 25, 1958, 72 Stat. 410, as amended by Pub. L. 87–845, §2, Oct. 18, 1962, 76A Stat. 697, provided that:

+

"(a) Effective on and after the first day of the first pay period which begins in the third calendar month following the calendar month in which this Act is enacted [July 1958]—

+

"The Act of July 8, 1937 (50 Stat. 478; 68 Stat. 17; Public Numbered 191, Seventy-fifth Congress; Public Law 299, Eighty-third Congress), shall apply only with respect to those individuals within the classes of individuals subject to such Act of July 8, 1937, whose employment shall have been terminated, prior to such first day of such first pay period, in the manner provided by the first section of such Act; and

+

"(b) On or before the first day of the first pay period which begins in the third calendar month following the calendar month in which this Act is enacted [July 1958], the Panama Canal Company shall pay, as an agency contribution, into the civil service retirement and disability fund created by the Act of May 22, 1920, for each individual—

+

"(1) who is employed, on such first day of such first pay period, by the Canal Zone Government or by the Panama Canal Company, and

+

"(2) who, by reason of the enactment of this section and the operation of the Civil Service Retirement Act (5 U.S.C. 2251–2267) [this subchapter], is subject to such Act on and after such first day of such first pay period,

+

for service performed by such individual in the employment of—

+

"(A) the Panama Railroad Company during the period which began on June 29, 1948, and ended on June 30, 1951, or

+

"(B) the Panama Canal (former independent agency), the Canal Zone Government, or the Panama Canal Company during the period which began on July 1, 1951, and which ends immediately prior to such first day of such first pay period,

+

an amount equal to the aggregate amount which such individual would have been required to contribute for retirement purposes if he had been subject to the Civil Service Retirement Act during such periods of service.

+

"(c) Nothing contained in this section shall affect—

+

"(1) the rights of any individual existing immediately prior to such first day of such first pay period above specified, or

+

"(2) the continuing obligations of the Canal Zone Government and the Panama Canal Company under section 4(a) of the Civil Service Retirement Act (5 U.S.C. 2254(a)) [section 8334(a) of this title], to reimburse the civil service retirement and disability fund for Government contributions to such fund covering service performed, on or after such first day of such first pay period above specified, by the employees concerned."

+

Members of Civilian Faculties of United States Naval Academy and United States Naval Postgraduate School

+

Act July 31, 1956, ch. 804, title IV, §402, 70 Stat. 760, provided that:

+

"(a) On and after the effective date of this title [on the first day of the first month beginning more than sixty days after July 31, 1956] persons employed as members of the civilian faculties of the United States Naval Academy and the United States Naval Postgraduate School shall be included within the terms of the Civil Service Retirement Act [this subchapter], and on and after that date the Act of January 16, 1936 (49 Stat. 1092), as amended [covered by section 7081 et seq. of Title 10, Armed Forces] shall not apply to such persons.

+

"(b) In lieu of the deposit prescribed by section 4(c) of the Civil Service Retirement Act [section 8334(c) of this title] an employee who by virtue of subsection (a) is included within the terms of such Act [this subchapter] shall deposit, for service rendered prior to the effective date of this title as a member of the civilian faculty of the United States Naval Academy or of the United States Naval Postgraduate School, a sum equal to so much of the repurchase price of his annuity policy carried as required by the Act of January 16, 1936, as amended [covered by section 7081 et seq. of Title 10, Armed Forces], as is based on the monthly allotments which were registered with the Navy Allotment Office toward the purchase of that annuity, the deposit to be made within six months after the effective date of this title. Should the deposit not be made within that period no credit shall be allowed under the Civil Service Retirement Act [this subchapter] for service rendered as a member of the civilian faculty of the United States Naval Academy or of the United States Naval Postgraduate School subsequent to July 31, 1920, and prior to the effective date of this title. If the deposit is made, such service shall be held and considered to be service during which the employee was subject to the Civil Service Retirement Act [this subchapter]."

+
+

Executive Documents

+ + +

Ex. Ord. No. 12461. Designation as a Federal Retirement System

+

Ex. Ord. No. 12461, Feb. 17, 1984, 49 F.R. 6471, provided:

+

By the authority vested in me as President by the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (title II of Public Law 98–168) ("the Act") [set out as a note above], it is hereby ordered as follows:

+

Section 1. The District of Columbia Police and Firefighters' Retirement and Disability System, insofar as it applies to Federal employees who are covered under section 203(a)(1) of the Act [set out as a note above], is designated a covered retirement system under section 203(a)(2)(D) of the Act. The Secretary of the Treasury is designated the appropriate agency head with respect to such system, under section 205(a)(2)(D) of the Act [set out as a note above]. In discharging the responsibilities delegated by this Order, the Secretary shall be guided by the information and recommendations provided by the Mayor of the District of Columbia.

+

Sec. 2. This Order shall be effective as of January 1, 1984.

+

Ronald Reagan.      

+ + + +

1 So in original. Probably should be followed by a comma.

+ + +

2 See Change of Name note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1r7_cfr1998_26_31_3121b7_2.xml b/data/external/snapshots/income_resources_ce1_v1/ce1r7_cfr1998_26_31_3121b7_2.xml new file mode 100644 index 00000000..a3cd4fe7 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1r7_cfr1998_26_31_3121b7_2.xml @@ -0,0 +1,399 @@ + + + + + 26 + Internal Revenue + 14 + 1998-04-01 + false + 1998-04-01 + Example 1. + + EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE + EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE + Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) + General Provisions + + +
+ § 31.3121(b)(7)-2 + Service by employees who are not members of a public retirement system. +

+ (a) + Table of contents. + This paragraph contains a listing of the major headings of this § 31.3121(b)(7)-2. + +

+ § 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system. + +

(a) Table of contents.

+

(b) Introduction.

+

(c) General rule.

+

(1) Inclusion in employment of service by employees who are not members of a retirement system.

+

(2) Treatment of individuals employed in more than one position.

+

(d) Definition of qualified participant.

+

(1) General rule.

+

(2) Special rule for part time, seasonal and temporary employees.

+

(3) Alternative lookback rule.

+

(4) Treatment of former participants.

+

(e) Definition of retirement system.

+

(1) Requirement that system provide retirement-type benefits.

+

(2) Requirement that system provide minimum level of benefits.

+

(f) Transition rules.

+

(1) Application of qualified participant rules during 1991.

+

(2) Additional transition rules for plans in existence on November 5, 1990.

+ +

+ (b) + Introduction. + Under section 3121(b)(7)(F), wages of an employee of a State or local government are generally subject to tax under FlCA after July 1, 1991, unless the employee is a member of a retirement system maintained by the State or local government entity. This section 31.3121(b)(7)-2 provides rules for determining whether an employee is a “member of a retirement system”. These rules generally treat an employee as a member of a retirement system if he or she participates in a system that provides retirement benefits, and has an accrued benefit or receives an allocation under the system that is comparable to the benefits he or she would have or receive under Social Security. In the case of part-time, seasonal and temporary employees, this minimum retirement benefit is required to be nonforfeitable. +

+

+ (c) + General rule + —(1) + Inclusion in employment of service by employees who are not members of a retirement system. + Except in the case of service described in sections 3121(b)(7)(F) (i) through (v), the exception from employment under section 3121(b)(7) does not apply to service in the employ of a State or any political subdivision thereof, or of any instrumentality of one or more of the foregoing that is wholly owned thereby, after July 1, 1991, unless the employee is a member of a retirement system of such State, political subdivision or instrumentality at the time the service is performed. An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee. +

+

+ (2) + Treatment of individuals employed in more than one position. + Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule. See paragraph (e)(2) of this section, however, for rules relating to service and compensation required to be taken into account in determining whether an employee is a member of a retirement system for purposes of this section. This rule is illustrated by the following examples: +

+ + Example 1. +

+ An individual is employed full-time by a county and is a qualified participant (as defined in paragraph (d) of this section) in its retirement plan with regard to such employment. In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's + + full-time and part-time service with the county. +

+ + + Example 2. +

An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.

+ +

+ (d) + Definition of qualified participant + —(1) + General rule + —(i) + Defined benefit retirement systems. + Whether an employee is a qualified participant in a defined benefit retirement system is determined as services are performed. An employee is a qualified participant in a defined benefit retirement system (within the meaning of paragraph (e)(1) of this section) with respect to services performed on a given day if, on that day, he or she is or ever has been an actual participant in the retirement system and, on that day, he or she actually has a total accrued benefit under the retirement system that meets the minimum retirement benefit requirement of paragraph (e)(2) of this section. An employee may not be treated as an actual participant or as actually having an accrued benefit for this purpose to the extent that such participation or benefit is subject to any conditions (other than vesting), such as a requirement that the employee attain a minimum age, perform a minimum period of service, make an election in order to participate, or be present at the end of the plan year in order to be credited with an accrual, that have not been satisfied. The rules of this paragraph (d)(1)(i) are illustrated by the following examples: +

+ + Example 1. +

A State maintains a defined benefit plan that is a retirement system within the meaning of paragraph (e)(1) of this section. Under the terms of the plan, employees in positions covered by the plan must complete 6 months of service before becoming participants. The exception from employment in section 3121(b)(7) does not apply to services of an employee during the employee's 6 months of service prior to his or her initial entry into the plan. The same result occurs even if, upon the satisfaction of this service requirement, the employee is given credit under the plan for all service with the employer (i.e., if service is credited for the 6-month waiting period). This is true even if the employee makes a required contribution in order to gain the retroactive credit. The same result also occurs if the employee can elect to participate in the plan before the end of the 6-month waiting period, but does not elect to do so.

+ + + Example 2. +

A political subdivision maintains a defined benefit plan that is a retirement system within the meaning of paragraph (e)(1) of this section. Under the terms of the plan, service during a plan year is not credited for accrual purposes unless a participant has at least 1,000 hours of service during the year. Benefits that accrue only upon satisfaction of this 1,000-hour requirement may not be taken into account in determining whether an employee is a qualified participant in the plan before the 1,000-hour requirement is satisfied.

+ +

+ (ii) + Defined contribution retirement systems. + Whether an employee is a qualified participant in a defined contribution retirement system is determined as services are performed. An employee is a qualified participant in a defined contribution or other individual account retirement system (within the meaning of paragraph (e)(1) of this section) with respect to services performed on a given day if, on that day, he or she has satisfied all conditions (other than vesting) for receiving an allocation to his or her account (exclusive of earnings) that meets the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation during any period ending on that day and beginning on or after the beginning of the plan year of the retirement system. This is the case regardless of whether the allocations were made or accrued before the effective date of section 3121(b)(7)(F). This rule is illustrated by the following examples: +

+ + Example 1. +

A State-owned hospital maintains a nonelective defined contribution plan that is a retirement system within the meaning of paragraph (e)(1) of this section. Under the terms of the plan, employees must be employed on the last day of a plan year in order to receive any allocation for the year. Employees may not be treated as qualified participants in the plan before the last day of the year.

+ + + Example 2. +

+ Assume the same facts as in + Example 1 + except that, under the terms of the plan, an employee who terminates service before the end of a plan year receives a pro + + rata portion of the allocation he or she would have received at the end of the year, e.g., based on compensation earned since the beginning of the plan year. If the pro rata allocation available on a given day would meet the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation from the beginning of the plan year through that day (or some later day), employees are treated as qualified participants in the plan on that day. +

+ + + Example 3. +

A political subdivision maintalns an elective defined contribution plan that is a retirement system within the meaning of paragraph (e)(1) of this section. The plan has a calendar year plan year and two open seasons—in December and June—when employees can change their contribution elections. In December, an employee elects not to contribute to the plan. In June, the employee elects (beginning July 1) to contribute a uniform percentage of compensation for each pay period to the plan for the remainder of the plan year. The employee is not a qualified participant in the plan during the period January-June, because no allocations are made to the employee's account with respect to compensation during that time, and it is not certain at that time that any allocations will be made. If the level of contributions during the period July-December meets the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation during that period, however, the employee is treated as a qualified participant during that period.

+ + + Example 4. +

+ Assume the same facts as in + Example 3, + except that the plan allows participants to cancel their elections in cases of economic hardship. In October, the employee suffers an economic hardship and cancels the election (effective November 1). If the contributions during the period July-October are high enough to meet the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation during that period, the employee is treated as a qualified participant during that period. In addition, if the contributions during the period July-October are high enough to meet the requirements for the entire period July-December, the employee is treated as a qualified participant in the plan throughout the period July-December, even though no allocations are made to the employee's account in the last two months of the year. There is no requirement that the period used to determine whether an employee is a qualified participant on a given day remain the same from day to day, as long as the period begins on or after the beginning of the plan year and ends on the date the determination is being made. +

+ +

+ (2) + Special rule for part-time, seasonal and temporary employees + —(i) + In general. + A part-time, seasonal or temporary employee is generally not a qualified participant on a given day unless any benefit relied upon to meet the requirements of paragraph (d)(1) of this section is 100-percent nonforfeitable on that day. This requirement may be applied solely to the portion of an employee's benefit under the retirement system attributable to compensation and service while an employee is a part-time, seasonal or temporary employee, provided that such service is taken into account with respect to the remaining portion of the benefit for vesting purposes. Rules similar to the rules in section 411(a)(11) are applicable in determining whether a benefit is nonforfeitable. Thus, a benefit does not fail to be nonforfeitable solely because it can be immediately distributed upon separation of service without the consent of the employee, provided that the present value of the benefit does not exceed $3,500. +

+

+ (ii) + Treatment of employees entitled to certain distributions upon death or separation from service. + A part-time, seasonal or temporary employee's benefit under a retirement system is considered nonforfeitable within the meaning of paragraph (d)(2)(i) of this section on a given day if on that day the employee is unconditionally entitled under the retirement system to a single-sum distribution on account of death or separation from service of an amount that is at least equal to 7.5 percent of the participant's compensation (within the meaning of paragraph (e)(2)(iii)(B) of this section) for all periods of credited service taken into account in determining whether the employee's benefit under the retirement system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section. An employee will be considered to be unconditionally entitled to a single-sum distribution notwithstanding the fact that the distribution may be forfeitable (in whole or in part) upon a finding of such employee's criminal misconduct. The participant must be entitled to interest on the distributable amount through the date of distribution, at a rate meeting the requirements of paragraph (e)(2)(iii)(C) of this section, as part of the single sum. + + See paragraph (f)(2)(i)(C) for a transition rule relating to this nonforfeitable benefit safe harbor. The rule of this paragraph (d)(2)(ii) is illustrated by the following example: +

+ + Example. +

An employee is required to contribute 7.5 percent of his or her compensation to a State's defined benefit plan each year. The contribution is “picked up” by the employer in accordance with section 414(h). Under the plan, these amounts plus interest accrued since the date each amount was contributed are refundable to the employee in all cases upon the employee's death or separation from service with the employer. If the interest rate meets the requirements of paragraph (e)(2)(iii)(C) of this section, then the employee's benefits under the plan are considered nonforfeitable and thus meet the requirement of paragraph (d)(2)(i) of this section. Of course, the benefit under the plan must still meet the minimum retirement benefit requirement for defined benefit plans of paragraph (e)(2)(ii) of this section.

+ +

+ (iii) + Definitions of part-time, seasonal and temporary employee + —(A) + Definition of part-time employee. + For purposes of this section, a part-time employee is any employee who normally works 20 hours or less per week. A teacher employed by a post-secondary educational institution (e.g., a community or junior college, post-secondary vocational school, college, university or graduate school) is not considered a part-time employee for purposes of this section if he or she normally has classroom hours of one-half or more of the number of classroom hours designated by the educational institution as constituting full-time employment, provided that such designation is reasonable under all the facts and circumstances. In addition, elected officials and election workers (otherwise described in section 3121(b)(7)(F)(iv) but paid in excess of $100 annually) are not considered part-time, seasonal or temporary employees for purposes of this section. The rules of this paragraph (d)(2)(iii) are illustrated by the following example: +

+ + Example. +

A community college treats a teacher as a full-time employee if the teacher is assigned to work 15 classroom hours per week. A new teacher is assigned to work 8 classroom hours per week. Because the assigned classroom hours of the teacher are at least one-half of the school's definition of full-time teacher, the teacher is not a part-time employee.

+ +

+ (B) + Definition of seasonal employee. + For purposes of this section, a seasonal employee is any employee who normally works on a full-time basis less than 5 months in a year. Thus, for example, individuals who are hired by a political subdivision during the tax return season in order to process incoming returns and work full-time over a 3-month period are seasonal employees. +

+

+ (C) + Definition of temporary employee. + For purposes of this section, a temporary employee is any employee performing services under a contractual arrangement with the employer of 2 years or less duration. Possible contract extensions may be considered in determining the duration of a contractual arrangement, but only if, under the facts and circumstances, there is a significant likelihood that the employee's contract will be extended. Future contract extensions are considered significantly likely to occur for purposes of this rule if on average 80 percent of similarly situated employees (i.e., those in the same or a similar job classification with expiring employment contracts) have had bona fide offers to renew their contracts in the immediately preceding 2 academic or calendar years. In addition, future contract extensions are considered significantly likely to occur if the employee with respect to whom the determination is being made has a history of contract extensions with respect to his or her current position. An employee is not considered a temporary employee for purposes of this rule solely because he or she is included in a unit of employees covered by a collective bargaining agreement of 2 years or less duration. +

+

+ (D) + Treatment of employees participating in certain systems. + Whether an employee is a part-time, seasonal or temporary employee with respect to allocations or benefits under a retirement system is generally determined based on service in the position in which the allocations or benefits were earned, and does not take into account service in other positions with the same or different States, political subdivisions or instrumentalities thereof. All of an employee's service in other positions + + with the same or different States, political subdivisions or instrumentalities thereof may be taken into account for purposes of determining whether an employee is a part-time, seasonal or temporary employee with respect to benefits under the retirement system, however, + Provided that: + The employee's service in the other positions is or was covered by the retirement system; all service aggregated for purposes of determining whether an employee is a part-time, seasonal or temporary employee (and related compensation) is aggregated under the system for all purposes in determining benefits (including vesting); and the employee is treated at least as favorably as a full-time employee under the retirement system for benefit accrual purposes. The rule of this paragraph (d)(2)(iii)(D) is illustrated by the following example: +

+ + Example. +

Assume that an employee works 15 hours per week for a county and 10 hours per week for a municipality, and that both of these political subdivisions contribute to the same state-wide public employee retirement system. Assume further that the employee's service in both positions is aggregated under the system for all purposes in determining benefits (including vesting). If the employee is covered under the retirement system with respect to both positions and is treated for benefit accrual purposes at least as favorably as full-time employees under the retirement system, then the employee is not considered a part-time employee of either the county or the municipality for purposes of the nonforfeitable benefit requirement of paragraph (d)(2)(i) of this section.

+ +

+ (3) + Alternative lookback rule + —(i) + In general. + An employee may be treated as a qualified participant in a retirement system throughout a calendar year if he or she was a qualified participant in such system (within the meaning of paragraphs (d) (1) and (2) of this section) at the end of the plan year of the system ending in the previous calendar year. This rule is illustrated by the following examples: +

+ + Example 1. +

A political subdivision maintains a plan that is a retirement system within the meaning of paragraph (e)(1) of this section. An employee is a qualified participant within the meaning of paragraph (d)(1) of this section in the plan on the last day of the plan year ending on May 31, 1995. If the alternative lookback rule is used to determine FICA liability, no such liability exists with respect to the employee or employer for calendar year 1996 by reason of section 3121(b)(7)(F). The same result would apply if the determination is being made with respect to calendar year 1992 and the lookback year was the plan year ending May 31, 1991, even though that plan year ended before the effective date of section 3121(b)(7)(F).

+ + + Example 2. +

A political subdivision maintains an elective defined contribution plan described in section 457(b) of the Code. An employee is eligible to participate in the plan but does not elect to contribute for a plan year. Under the general rule of paragraph (d)(1) of this section, the employee is not a qualified participant in the plan during the plan year because contributions sufficient to meet the minimum retirement benefit requirement of paragraph (e)(2) of this section are not being made. However, if an employee's status as a qualified participant is being determined under the alternative lookback rule, then the employee is a qualified participant for the calendar year in which the determination is being made if he of she was a qualified participant as of the end of the plan year that ended in the previous calendar year.

+ +

+ (ii) + Application in first year of participation. + If the alternative lookback rule is used, an employee who participates in the retirement system may be treated as a qualified participant on any given day during his or her first plan year of participation in a retirement system (within the meaning of paragraph (e)(1) of this section) if and only if it is reasonable on such day to believe that the employee will be a qualified participant (within the meaning of paragraphs (d)(1) and (2) of this section) on the last day of such plan year. In the case of a defined contribution retirement system, the determination of whether the employee is actually (or is expected to be) a qualified participant at the end of the plan year must take into account all compensation since the commencement of participation. See paragraph (d)(3)(iv) of this section. If this reasonable belief is correct, and the employee is a qualified participant on the last day of his or her first plan year of participation, then the exception from employment in section 3121(b)(7) will apply without regard to section 3121(b)(7)(F) to services of the employee for the balance of the calendar year in which the plan year ends. For purposes of this paragraph (d)(3)(ii), it is not reasonable to assume + + the establishment of a new plan until such establishment actually occurs. In addition, the rule in this paragraph (d)(3)(ii) may not be used to treat an employee as a qualified participant until the employee actually becomes a participant in the retirement system. In the case of a retirement system that does not permit a new employee to participate until the first day of the first month beginning after the employee's commencement of service, or some earlier date, a new employee who is not a part-time, seasonal or temporary employee may be treated as a qualified participant until such date. This 1-month rule of administrative convenience applies without regard to whether the employer has a reasonable belief that the employee will be a qualified participant. The rules of this paragraph (d)(3)(ii) are illustrated by the following examples: +

+ + Example 1. +

A political subdivision maintains a plan that is a retirement system within the meaning of paragraph (e)(1) of this section and uses the alternative lookback rule of this paragraph (d)(3). Under the terms of the plan, service during a plan year is not credited for accrual purposes unless a participant has at least 1,000 hours of service during the year. Assume that an employee becomes a participant. If it is reasonable to believe that the employee will be credited with 1,000 hours of service by the last day of his or her first year of participation and thereby become a qualified participant by reason of accruing a benefit that meets the minimum retirement benefit requirement of paragraph (e)(2) of this section, the services of the employee are not subject to FICA tax from the date of initial participation until the end of that plan year. If the employee is a qualified participant on the last day of his or her first plan year of participation, then the exception from employment for purposes of FICA will apply to services of the employee for the balance of the calendar year in which the plan year ended.

+ + + Example 2. +

+ Assume the same facts as + Example 1, + except that the employee is a newly hired employee and the plan provides that an employee may not participate until the first day of his or her first full month of employment. Under the 1-month rule of convenience, the employee may be treated as a qualified participant until the first date on which he or she could participate in the plan. +

+ +

+ (iii) + Application in last year of participation. + If the alternative lookback rule is used, an employee may be treated as a qualified participant on any given day during his or her last year of participation in a retirement system (within the meaning of paragraph (e)(1) of this section) if and only if it is reasonable to believe on such day that the employee, will be a qualified participant (within the meaning of paragraphs (d)(1) and (2) of this section) on his or her last day of participation. For purposes of this paragraph (d)(3)(iii), an employee's last year of participation means the plan year that the employer reasonably ascertains is the final year of such employee's participation (e.g., where the employee has a scheduled retirement date or where the employer intends to terminate the plan). +

+

+ (iv) + Special rule for defined contribution retirement systems. + An employee may not be treated as a qualified participant in a defined contribution retirement system under this paragraph (d)(3) if compensation for less than a full plan year or other 12-month period is regularly taken into account in determining allocations to the employee's account for the plan year unless, under all of the facts and circumstances, such arrangement is not a device to avoid the imposition of FICA taxes. For example, an arrangement under which compensation taken into account is limited to the contribution base described in section 3121(x)(1) is not considered a device to avoid FICA taxes by reason of such limitation. See paragraph (e)(2)(iii)(B) of this section for a rule permitting the use of such limitation. This rule is illustrated by the following example: +

+ + Example. +

A political subdivision maintains a defined contribution plan that covers all of its full-time employees and is a retirement system within the meaning of paragraph (e)(1) of this section. Under the plan, a portion of each participant's compensation in the final month of every plan year is allocated to the participant's account. Employees covered under the plan generally may not be treated as qualified participants under the alternative lookback rule for any portion of the calendar year following the year in which such allocation is made.

+ +

+ (v) + Consistency requirement. + Beginning with calendar year 1992, if the alternative lookback rule is used to determine whether an employee is a qualified participant, it must be used consistently from year to year and with respect to all employees of the State, + + political subdivision or instrumentality thereof making the determination. If a retirement system is sponsored by more than one State, political subdivision or instrumentality, this consistency requirement applies separately to each plan sponsor. +

+

+ (4) + Treatment of former participants + —(i) + In general. + In general, the rules of this paragraph (d) apply equally to former participants who continue to perform service for the same State, political subdivision or instrumentality thereof or who return after a break in service. Thus, for example, a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section (taking into account all periods of service (including current service) required to be taken into account under that paragraph). See also paragraph (e)(2)(v) of this section for situations in which benefits under a retirement system may be taken into account even though they relate to service for another employer. +

+

+ (ii) + Treatment of re-hired annuitants. + An employee who is a former participant in a retirement system maintained by a State, political subdivision or instrumentality thereof, who has previously retired from service with the State, political subdivision or instrumentality, and who is either in pay status (i.e., is currently receiving retirement benefits) under the retirement system or has reached nomal retirement age under the retirement system, is deemed to be a qualified participant in the retirement system without regard to whether he or she continues to accrue a benefit or whether the distribution of benefits under the retirement system has been suspended pending cessation of services. This rule also applies in the case of an employee who has retired from service with another State, political subdivision or instrumentality thereof that maintains the same retirement system as the current employer, provided the employee is a former participant in the system by reason of the employee's former employment. Thus, for example, if a teacher retires from service with a school district that participates in a state-wide teachers’ retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii). +

+

+ (e) + Definition of retirement system + —(1) + Requirement that system provide retirement-type benefits. + For purposes of section 3121(b)(7)(F), a retirement system includes any pension, annuity, retirement or similar fund or system within the meaning of section 218 of the Social Security Act that is maintained by a State, political subdivision or instrumentality thereof to provide retirement benefits to its employees who are participants. Whether a plan is maintained to provide retirement benefits with respect to an employee is determined under the facts and circumstances of each case. For example, a plan providing only retiree health insurance or other deferred welfare benefits is not considered a retirement system for this purpose. The legal form of the system is generally not relevant. Thus, for example, a retirement system may include a plan described in section 401(a), an annuity plan or contract under section 403 or a plan described in section 457(b) or (f) of the Internal Revenue Code. In addition, the Social Security system is not a retirement system for purposes of section 3121(b)(7)(F) and this section. These rules are illustrated by the following examples: +

+ + Example 1. +

Under an employment arrangement, a portion of an employee's compensation is regularly deferred for 5 years. Because a plan that defers the receipt of compensation for a short span of time rather than until retirement is not a plan that provides retirement benefits, this arrangement is not a retirement system for purposes of section 3121(b)(7)(F).

+ + + Example 2. +

+ An individual holds two positions with the same political subdivision. The wages earned in one position are subject to FICA tax pursuant to an agreement (under section 218 of the Social Security Act) + + between the Secretary of Health and Human Services and the State in which the political subdivision is located. Because the Social Security system is not a retirement system for purposes of section 3121(b)(7)(F), the exception from employment in section 3121(b)(7) does not apply to service in the other position unless the employee is otherwise a member of a retirement system of such political subdivision. +

+ +

+ (2) + Requirement that system provide minimum level of benefits + —(i) + In general. + A pension, annuity, retirement or similar fund or system is not a retirement system with respect to an employee unless it provides a retirement benefit to the employee that is comparable to the benefit provided under the Old-Age portion of the Old-Age, Survivor and Disability Insurance program of Social Security. Whether a retirement system meets this requirement is generally determined on an individual-by-individual basis. Thus, for example, a pension plan that is not a retirement system with respect to an employee may nevertheless be a retirement system with respect to other employees covered by the system. +

+

+ (ii) + Defined benefit retirement systems. + A defined benefit retirement system maintained by a State, political subdivision or instrumentality thereof meets the requirements of this paragraph (e)(2) with respect to an employee on a given day if and only if, on that day, the employee has an accrued benefit under the system that entitles the employee to an annual benefit commencing on or before his or her Social Security retirement age that is at least equal to the annual Primary Insurance Amount the employee would have under Social Security. For this purpose, the Primary Insurance Amount an individual would have under Social Security is determined as it would be under the Social Security Act if the employee had been covered under Social Security for all periods of service with the State, political subdivision or instrumentality, had never performed service for any other employer, and had been fully insured within the meaning of section 214(a) of the Social Security Act, except that all periods of service with the State, political subdivision or instrumentality must be taken into account (i.e., without reduction for low-earning years). +

+

+ (iii) + Defined contribution retirement systems + —(A) + In general. + A defined contribution retirement system maintained by a State, political subdivision or instrumentality thereof meets the requirements of paragraph (e)(2)(i) of this section with respect to an employee if and only if allocations to the employee's account (not including earnings) for a period are at least 7.5 percent of the employee's compensation for service for the State, political subdivision or instrumentality during the period. Matching contributions by the employer may be taken into account for this purpose. +

+

+ (B) + Definition of compensation. + The definition of compensation used in determining whether a defined contribution retirement system meets the minimum retirement benefit requirement must generally be no less inclusive than the definition of the employee's base pay as designated by the employer or the retirement system, provided such designation is reasonable under all the facts and circumstances. Thus, for example, a defined contribution retirement system will not fail to meet this requirement merely because it disregards for all purposes one or more of the following: overtime pay, bonuses, or single-sum amounts received on account of death or separation from service under a bona fide vacation, compensatory time or sick pay plan, or under severance pay plans. Furthermore, any compensation remaining after such amounts are disregarded that is in excess of the contribution base described in section 3121(x)(1) at the beginning of the plan year may also be disregarded. The rules of this paragraph are illustrated by the following example: +

+ + Example. +

A political subdivision maintains an elective defined contribution plan that is a retirement system within the meaning of paragraph (e)(1) of this section. The plan has a calendar year plan year. In 1995, an employee contributes to the plan at a rate of 7.5 percent of base pay. Assume that the employee will reach the maximum contribution base described in section 3121(x)(1) in October of 1995. The employee is a qualified participant in the plan for all of the 1995 plan year without regard to whether the employee ceases to participate at any time after reaching the maximum contribution base.

+ + +

+ (C) + Reasonable interest rate requirement. + A defined contribution retirement system does not satisfy this paragraph (e)(2) with respect to an employee unless the employee's account is credited with earnings at a rate that is reasonable under all the facts and circumstances, or employees’ accounts are held in a separate trust that is subject to general fiduciary standards and are credited with actual earnings on the trust fund. Whether the interest rate with which an employee's account is credited is reasonable is determined after reducing the rate to adjust for the payment of any administrative expenses. The rule of this paragraph (e)(2)(iii)(C) is illustrated by the following example: +

+ + Example. +

A political subdivision maintains a defined contribution plan described in section 457(b). Under the plan, the accounts of participants are credited annually on the basis of a variable interest rate formula determined as of the beginning of the plan year. The formula requires an interest rate (after adjustment for administrative expense payments) equal to 100 percent of the Applicable Federal Rate for long-term debt instruments. This interest rate constitutes a reasonable rate of interest.

+ +

+ (iv) + Treatment of emloyees employed in more than one position with the same entity. + All service and compensation of an employee with respect to his or her employment with a State, political subdivision or instrumentality thereof must generally be considered in determining whether a benefit meets the requirement of this paragraph (e)(2). However, for individuals employed simultaneously in multiple positions with the same entity, this determination may (but is not required to) be made solely by reference to the service and compensation related to a single position of the employee with the State, political subdivision or instrumentality thereof making the determination, provided that the position is not a part-time, seasonal or temporary position. +

+

+ (v) + Treatment of employees participating in certain systems. + In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if: +

+

(A) The compensation and service on which the additional allocations or benefits are based are also taken into account in determining whether the employee's allocations or benefits satisfy the minimum retirement benefit requirement;

+

(B) The retirement system takes all service and compensation of the employee in all positions covered by the system into account for all benefit determination purposes; and

+

(C) If the employee is a part-time, seasonal or temporary employee, he or she is treated under the plan for benefit accrual purposes in as favorable a manner as a full-time employee participating in the system.

+

+ (vi) + Additional testing methods. + Additional testing methods may be designated by the Commissioner in revenue procedures, revenue rulings, notices or other documents of general applicability. +

+

+ (f) + Transition rules + —(1) + Application of qualified participant rules during 1991 + —(i) + In general. + An employee may be treated as a qualified participant in a retirement system (within the meaning of paragraph (e)(1) of this section) on a given day during the period July 1 through December 31, 1991, if it is reasonable on that day to believe that he or she will be a qualified participant under the general rule in paragraphs (d) (1) and (2) of this section by January 1, 1992 (taking into account only service and compensation on or after such date). For purposes of this paragraph (f)(1)(i), given the facts and circumstances of a particular case, it may be reasonable to assume that the terms of a plan will be changed or that a new retirement system will be established + + by the end of calendar year 1991, as long as affirmative steps have been taken to accomplish this result. +

+

+ (ii) + Extension of reliance period if legislative action required. + If a plan amendment or other action is necessary in order to treat an employee as a member of a retirement system for purposes of this section, such amendment or other action may only be taken by a legislative body that does not convene during the period July 1, 1991, through December 31, 1991, and the other requirements of paragraph (f)(1)(i) of this section are met, the end of the reasonable reliance period (including the rule that service and compensation prior to that date may be disregarded) provided under paragraph (f)(1)(i) of this section is extended from December 31, 1991, to the date that is the last day of the first legislative session commencing after December 31, 1991. These rules are illustrated by the following examples: +

+ + Example 1. +

A State maintains a defined benefit plan that meets the requirements of paragraph (e) of this section. The plan does not cover a particular class of full-time employees as of July 1, 1991. However, in light of the enactment of section 3121(b)(7)(F), State officials administering the plan for the State intend to request that the legislature amend the State statute to include that class of employees in the existing plan and otherwise to modify the terms of the plan to meet the requirements of section 3121(b)(7)(F) and this section. The State legislature meets from January through March each year, and legislative action is required to expand coverage under the plan. State officials administering the plan have publicized the proposed amendment providing for the addition of these employees to the plan. Under the transition rule for 1991, if it is reasonable to believe that the legislature will pass this bill in the 1992 session, service by the employees who will be covered under the plan by reason of the amendment is not treated as employment by reason of section 3121(b)(7)(F) during the period prior to April 1, 1992. This is true regardless of whether the plan provides retroactive coverage for the period July 1, 1991 through March 31, 1992.

+ + + Example 2. +

+ Assume the same facts as in + Example 1, + except that legislative action is not required in order to expand coverage under the plan, and that publication of the proposed change to the plan occurs in 1991. Assume further that coverage is expanded under the plan to include the new class of full-time employees as of April 1, 1992. Despite this action, in this situation the service by those employees during the period January 1, 1992 through March 31, 1992 is not excluded from “employment” under section 3121(b)(7)(F), and wages for that period are generally subject to FICA taxes even if the plan provides retroactive coverage for any portion of the period July 1, 1991 to March 31, 1992. +

+ +

+ (2) + Additional transition rules for plans in existence on November 5, 1990 + —(i) + Application of minimum retirement benefit requirement to defined benefit retirement systems in plan years beginning before 1993 + —(A) + In general. + A defined benefit retirement system maintained by a State, political subdivision or instrumentality thereof on November 5, 1990, is not subject to the minimum retirement benefit requirement of paragraph (e)(2) of this section for any plan year beginning before January 1, 1993, with respect to individuals who were actually covered under the system on November 5, 1990. Such a retirement system is also not subject to the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to an employee who becomes a participant after November 5, 1990, if he or she is employed in a position that was covered under the retirement system on November 5, 1990, without regard to whether such coverage was mandatory or elective. A retirement system is not described in this paragraph (f)(2)(i)(A) if there has been a material decrease in the level of retirement benefits under the retirement system pursuant to an amendment adopted subsequent to November 5, 1990. Whether such a material decrease in benefits has occurred is determined under the facts and circumstances of each case. A decrease in benefits is not material to the extent that it does not decrease the benefit payable at normal retirement age. These rules are illustrated by the following examples: +

+ + Example 1. +

The retirement formula under a retirement plan that was in existence on November 5, 1990, is amended to use career average compensation instead of a high 3-year average, without any increase in the benefit formula. This amendment constitutes a material decrease in the level of benefit under the retirement plan. Therefore, the retirement plan is subject to the minimum retirement benefit requirement for the plan year for which the amendment is effective and for all succeeding plan years.

+ + + Example 2. +

+ A defined benefit retirement plan that was in existence on November 5, + + 1990, is subsequently amended to include part-time employees. Previously, this class of employees was not covered under the plan either on a mandatory or on an elective basis. The plan is subject to the minimum retirement benefit requirement with respect to the part-time employees because this class of employees was previously excluded from coverage under the retirement plan. Of course, the nonforfeitable benefit rule applies to the benefit relied upon to meet the minimum retirement benefit requirement with respect to any part-time, seasonal or temporary employee covered during this period. +

+ +

+ (B) + Treatment in plan years beginning after 1992 of benefits accrued during previous plan years. + The general rule that a defined benefit retirement system meets the minimum retirement benefit requirement on the basis of total benefits and service accrued to date is modified for plans in existence on November 5, 1990. If a defined benefit retirement system in existence on November 5, 1990, does not meet the minimum retirement benefit requirement solely because the benefits accrued for an employee (with respect to whom the system is entitled to relief under paragraph (f)(2)(i)(A) of this section) as of the last day of the last plan year beginning before January 1, 1993, do not meet the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to service and compensation before that time, then the retirement system will be deemed to comply with the requirements of paragraph (e)(2) of this section if the future service accruals would comply with the requirement of paragraph (e)(2) of this section. If retirement benefits under a retirement system in existence on November 5, 1990 are materially decreased within the meaning of paragraph (f)(2)(i)(A) of this section, then the date the decrease is effective is substituted for January 1, 1993 for purposes of this paragraph. The rule of this paragraph (f)(2)(i)(B) is illustrated by the following example: +

+ + Example. +

A defined benefit plan maintained by a State was in existence on November 5, 1990. It provides a retirement benefit on the last day of the 1992 plan year that is insufficient to meet the requirements of paragraph (e)(2) of this section based on employees’ total service and compensation with the State at that time. The plan will nevertheless meet the requirements of paragraph (e)(2) of this section if it is amended to provide benefits sufficient to meet the requirements of paragraph (e)(2) of this section based on employees’ service and compensation in plan years beginning after December 31, 1992.

+ +

+ (C) + Treatment of part-time, seasonal or temporary employees. + A defined benefit retirement system is not exempt from the minimum retirement benefit requirement with respect to a part-time, seasonal or temporary employee during the transition period provided in paragraph (f)(2)(i)(A) of this section unless any retirement benefit provided to the employee is 100-percent nonforfeitable within the meaning of paragraph (d)(2) of this section. In determining whether the benefit is nonforfeitable, the special rule in paragraph (d)(2)(ii) of this section is modified in two respects during the transition period: first, the percentage of compensation required to be available for distribution is reduced from 7.5 percent to 6 percent; and second, the period of service with respect to which compensation must be determined is modified to include all periods of participation by the employee in the system since July 1, 1991. +

+

+ (ii) + Application of minimum retirement benefit requirement to defined contribution retirement systems in plan years beginning before 1993. + A defined contribution retirement system maintained by a State, political subdivision or instrumentality thereof on November 5, 1990, meets the minimum retirement benefit requirement of paragraph (e) (2) of this section with respect to an employee for any plan year beginning before January 1, 1993, if mandatory allocations to the employee's account (not including earnings) for a period are at least 6 percent (rather than 7.5 percent) of the employee's compensation for service to the State, political subdivision or instrumentality during the period, and the plan otherwise meets the requirements of paragraph (e)(2)(iii) of this section. This transition rule is only available with respect to an employee who is actually covered under the system on November 5, 1990, and to an employee who becomes a participant after November 5, 1990, if he or she is employed in a position that was covered under the retirement system on November 5, 1990, without regard to + + whether such coverage was mandatory or elective. In addition, this transition rule is not available with respect to a part-time, seasonal or temporary employee unless the mandatory allocation required under this paragraph (f)(2)(ii) is 100-percent nonforfeitable within the meaning of paragraph (d)(2) of this section. A retirement system is not described in this paragraph (f)(2)(ii) if there has been a material decrease in the level of retirement benefits under the retirement system pursuant to an amendment adopted subsequent to November 5, 1990. Whether such a material decrease in benefits has occurred is determined under all the facts and circumstances. +

+

+ (iii) + Application of qualified participant rules. + A participant with respect to whom relief is granted under paragraph (f)(2)(i)(A) of this section may be treated as a qualified participant in the defined benefit retirement system on a given day if, on that day, he or she is actually a participant in the retirement system, and, on that day, it is reasonable to believe that the participant will actually accrue a benefit before the end of the plan year of such retirement system in which the determination is made. A participant is not treated as accruing a benefit for purposes of this rule if his or her accrued benefits increase solely as a result of an increase in compensation. However, an employee is treated as a qualified participant for a plan year if the employee meets all of the applicable conditions for accruing the maximum current benefit for such year but fails to accrue a benefit solely because of a uniformly applicable benefit limit under the plan. In addition, an employee may be treated as a qualified participant in the system on a given day if the employee is a re-hired annuitant within the meaning of paragraph (d)(4)(ii) of this section. This rule is illustrated by the following example: +

+ + Example. +

A political subdivision maintains a defined benefit plan that is a retirement system within the meaning of paragraph (e)(1) of this section but does not meet the requirements of paragraph (e)(2) of this section. If the plan is not subject to the minimum retirement benefit requirement, an employee who is a participant in the retirement plan as of the end of a plan year beginning before January 1, 1993, and may reasonably be expected to accrue a benefit under the plan by the end of such plan year may be treated as a qualified participant in the plan throughout the plan year regardless of the actual amount of the accrual.

+ + [T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991] +
+ diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1r7_cfr2025_26_31_3121b7_2.xml b/data/external/snapshots/income_resources_ce1_v1/ce1r7_cfr2025_26_31_3121b7_2.xml new file mode 100644 index 00000000..9bd430fb --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1r7_cfr2025_26_31_3121b7_2.xml @@ -0,0 +1,396 @@ + + + + + 26 + Internal Revenue + 17 + 2025-04-01 + false + 2025-04-01 + Example 1. + + Internal Revenue + INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) + EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE + EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE + Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) + General Provisions + + +
+ § 31.3121(b)(7)-2 + Service by employees who are not members of a public retirement system. +

+ (a) + Table of contents. + This paragraph contains a listing of the major headings of this § 31.3121(b)(7)-2. +

+ § 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system. + +

(a) Table of contents.

+

(b) Introduction.

+

(c) General rule.

+

(1) Inclusion in employment of service by employees who are not members of a retirement system.

+

(2) Treatment of individuals employed in more than one position.

+

(d) Definition of qualified participant.

+

(1) General rule.

+

(2) Special rule for part time, seasonal and temporary employees.

+

(3) Alternative lookback rule.

+

(4) Treatment of former participants.

+

(e) Definition of retirement system.

+

(1) Requirement that system provide retirement-type benefits.

+

(2) Requirement that system provide minimum level of benefits.

+

(f) Transition rules.

+

(1) Application of qualified participant rules during 1991.

+

(2) Additional transition rules for plans in existence on November 5, 1990.

+ +

+ (b) + Introduction. + Under section 3121(b)(7)(F), wages of an employee of a State or local government are generally subject to tax under FlCA after July 1, 1991, unless the employee is a member of a retirement system maintained by the State or local government entity. This section 31.3121(b)(7)-2 provides rules for determining whether an employee is a “member of a retirement system”. These rules generally treat an employee as a member of a retirement system if he or she participates in a system that provides retirement benefits, and has an accrued benefit or receives an allocation under the system that is comparable to the benefits he or she would have or receive under Social Security. In the case of part-time, seasonal and temporary employees, this minimum retirement benefit is required to be nonforfeitable. +

+

+ (c) + General rule + —(1) + Inclusion in employment of service by employees who are not members of a retirement system. + Except in the case of service described in sections 3121(b)(7)(F) (i) through (v), the exception from employment under section 3121(b)(7) does not apply to service in the employ of a State or any political subdivision thereof, or of any instrumentality of one or more of the foregoing that is wholly owned thereby, after July 1, 1991, unless the employee is a member of a retirement system of such State, political subdivision or instrumentality at the time the service is performed. An employee is not a member of a retirement system at the time service is performed unless at that time he or she is a qualified participant (as defined in paragraph (d) of this section) in a retirement system that meets the requirements of paragraph (e) of this section with respect to that employee. +

+

+ (2) + Treatment of individuals employed in more than one position. + Under section 3121(b)(7)(F), whether an employee is a member of a retirement system is determined on an entity-by-entity rather than a position-by-position basis. Thus, if an employee is a member of a retirement system with respect to service he or she performs in one position in the employ of a State, political subdivision or instrumentality thereof, the employee is generally treated as a member of a retirement system with respect to all service performed for the same State, political subdivision or instrumentality in any other positions. A State is a separate entity from its political subdivisions, and an instrumentality is a separate entity from the State or political subdivision by which it is owned for purposes of this rule. See paragraph (e)(2) of this section, however, for rules relating to service and compensation required to be taken into account in determining whether an employee is a member of a retirement system for purposes of this section. This rule is illustrated by the following examples: +

+ + Example 1. +

+ An individual is employed full-time by a county and is a qualified participant (as defined in paragraph (d) of this section) in its retirement plan with regard to + + such employment. In addition to this full-time employment, the individual is employed part-time in another position with the same county. The part-time position is not covered by the county retirement plan, however, and neither the service nor the compensation in the part-time position is considered in determining the employee's retirement benefit under the county retirement plan. Nevertheless, if the retirement plan meets the requirements of paragraph (e) of this section with respect to the individual, the exclusion from employment under section 3121(b)(7) applies to both the employee's full-time and part-time service with the county. +

+ + + Example 2. +

An individual is employed full-time by a State and is a member of its retirement plan. The individual is also employed part-time by a city located in the State, but does not participate in the city's retirement plan. The services of the individual for the city are not excluded from employment under section 3121(b)(7), because the determination of whether services constitute employment for such purposes is made separately with respect to each political subdivision for which services are performed.

+ +

+ (d) + Definition of qualified participant + —(1) + General rule + —(i) + Defined benefit retirement systems. + Whether an employee is a qualified participant in a defined benefit retirement system is determined as services are performed. An employee is a qualified participant in a defined benefit retirement system (within the meaning of paragraph (e)(1) of this section) with respect to services performed on a given day if, on that day, he or she is or ever has been an actual participant in the retirement system and, on that day, he or she actually has a total accrued benefit under the retirement system that meets the minimum retirement benefit requirement of paragraph (e)(2) of this section. An employee may not be treated as an actual participant or as actually having an accrued benefit for this purpose to the extent that such participation or benefit is subject to any conditions (other than vesting), such as a requirement that the employee attain a minimum age, perform a minimum period of service, make an election in order to participate, or be present at the end of the plan year in order to be credited with an accrual, that have not been satisfied. The rules of this paragraph (d)(1)(i) are illustrated by the following examples: +

+ + Example 1. +

A State maintains a defined benefit plan that is a retirement system within the meaning of paragraph (e)(1) of this section. Under the terms of the plan, employees in positions covered by the plan must complete 6 months of service before becoming participants. The exception from employment in section 3121(b)(7) does not apply to services of an employee during the employee's 6 months of service prior to his or her initial entry into the plan. The same result occurs even if, upon the satisfaction of this service requirement, the employee is given credit under the plan for all service with the employer (i.e., if service is credited for the 6-month waiting period). This is true even if the employee makes a required contribution in order to gain the retroactive credit. The same result also occurs if the employee can elect to participate in the plan before the end of the 6-month waiting period, but does not elect to do so.

+ + + Example 2. +

A political subdivision maintains a defined benefit plan that is a retirement system within the meaning of paragraph (e)(1) of this section. Under the terms of the plan, service during a plan year is not credited for accrual purposes unless a participant has at least 1,000 hours of service during the year. Benefits that accrue only upon satisfaction of this 1,000-hour requirement may not be taken into account in determining whether an employee is a qualified participant in the plan before the 1,000-hour requirement is satisfied.

+ +

+ (ii) + Defined contribution retirement systems. + Whether an employee is a qualified participant in a defined contribution retirement system is determined as services are performed. An employee is a qualified participant in a defined contribution or other individual account retirement system (within the meaning of paragraph (e)(1) of this section) with respect to services performed on a given day if, on that day, he or she has satisfied all conditions (other than vesting) for receiving an allocation to his or her account (exclusive of earnings) that meets the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation during any period ending on that day and beginning on or after the beginning of the plan year of the retirement system. This is the case regardless of whether the allocations were made or accrued before the effective date of section 3121(b)(7)(F). This rule is illustrated by the following examples: +

+ + + Example 1. +

A State-owned hospital maintains a nonelective defined contribution plan that is a retirement system within the meaning of paragraph (e)(1) of this section. Under the terms of the plan, employees must be employed on the last day of a plan year in order to receive any allocation for the year. Employees may not be treated as qualified participants in the plan before the last day of the year.

+ + + Example 2. +

+ Assume the same facts as in + Example 1 + except that, under the terms of the plan, an employee who terminates service before the end of a plan year receives a pro rata portion of the allocation he or she would have received at the end of the year, e.g., based on compensation earned since the beginning of the plan year. If the pro rata allocation available on a given day would meet the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation from the beginning of the plan year through that day (or some later day), employees are treated as qualified participants in the plan on that day. +

+ + + Example 3. +

A political subdivision maintalns an elective defined contribution plan that is a retirement system within the meaning of paragraph (e)(1) of this section. The plan has a calendar year plan year and two open seasons—in December and June—when employees can change their contribution elections. In December, an employee elects not to contribute to the plan. In June, the employee elects (beginning July 1) to contribute a uniform percentage of compensation for each pay period to the plan for the remainder of the plan year. The employee is not a qualified participant in the plan during the period January-June, because no allocations are made to the employee's account with respect to compensation during that time, and it is not certain at that time that any allocations will be made. If the level of contributions during the period July-December meets the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation during that period, however, the employee is treated as a qualified participant during that period.

+ + + Example 4. +

+ Assume the same facts as in + Example 3, + except that the plan allows participants to cancel their elections in cases of economic hardship. In October, the employee suffers an economic hardship and cancels the election (effective November 1). If the contributions during the period July-October are high enough to meet the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to compensation during that period, the employee is treated as a qualified participant during that period. In addition, if the contributions during the period July-October are high enough to meet the requirements for the entire period July-December, the employee is treated as a qualified participant in the plan throughout the period July-December, even though no allocations are made to the employee's account in the last two months of the year. There is no requirement that the period used to determine whether an employee is a qualified participant on a given day remain the same from day to day, as long as the period begins on or after the beginning of the plan year and ends on the date the determination is being made. +

+ +

+ (2) + Special rule for part-time, seasonal and temporary employees + —(i) + In general. + A part-time, seasonal or temporary employee is generally not a qualified participant on a given day unless any benefit relied upon to meet the requirements of paragraph (d)(1) of this section is 100-percent nonforfeitable on that day. This requirement may be applied solely to the portion of an employee's benefit under the retirement system attributable to compensation and service while an employee is a part-time, seasonal or temporary employee, provided that such service is taken into account with respect to the remaining portion of the benefit for vesting purposes. Rules similar to the rules in section 411(a)(11) are applicable in determining whether a benefit is nonforfeitable. Thus, a benefit does not fail to be nonforfeitable solely because it can be immediately distributed upon separation of service without the consent of the employee, provided that the present value of the benefit does not exceed the cash-out limit in effect under § 1.411(a)-11(c)(3)(ii) of this chapter. +

+

+ (ii) + Treatment of employees entitled to certain distributions upon death or separation from service. + A part-time, seasonal or temporary employee's benefit under a retirement system is considered nonforfeitable within the meaning of paragraph (d)(2)(i) of this section on a given day if on that day the employee is unconditionally entitled under the retirement system to a single-sum distribution on account of death or separation from service of an amount that is at least equal to 7.5 percent of the participant's compensation (within the meaning of paragraph (e)(2)(iii)(B) of this section) for all periods of credited service taken into account in determining whether the employee's benefit under the retirement system meets the + + minimum retirement benefit requirement of paragraph (e)(2) of this section. An employee will be considered to be unconditionally entitled to a single-sum distribution notwithstanding the fact that the distribution may be forfeitable (in whole or in part) upon a finding of such employee's criminal misconduct. The participant must be entitled to interest on the distributable amount through the date of distribution, at a rate meeting the requirements of paragraph (e)(2)(iii)(C) of this section, as part of the single sum. See paragraph (f)(2)(i)(C) for a transition rule relating to this nonforfeitable benefit safe harbor. The rule of this paragraph (d)(2)(ii) is illustrated by the following example: +

+ + Example. +

An employee is required to contribute 7.5 percent of his or her compensation to a State's defined benefit plan each year. The contribution is “picked up” by the employer in accordance with section 414(h). Under the plan, these amounts plus interest accrued since the date each amount was contributed are refundable to the employee in all cases upon the employee's death or separation from service with the employer. If the interest rate meets the requirements of paragraph (e)(2)(iii)(C) of this section, then the employee's benefits under the plan are considered nonforfeitable and thus meet the requirement of paragraph (d)(2)(i) of this section. Of course, the benefit under the plan must still meet the minimum retirement benefit requirement for defined benefit plans of paragraph (e)(2)(ii) of this section.

+ +

+ (iii) + Definitions of part-time, seasonal and temporary employee + —(A) + Definition of part-time employee. + For purposes of this section, a part-time employee is any employee who normally works 20 hours or less per week. A teacher employed by a post-secondary educational institution (e.g., a community or junior college, post-secondary vocational school, college, university or graduate school) is not considered a part-time employee for purposes of this section if he or she normally has classroom hours of one-half or more of the number of classroom hours designated by the educational institution as constituting full-time employment, provided that such designation is reasonable under all the facts and circumstances. In addition, elected officials and election workers (otherwise described in section 3121(b)(7)(F)(iv) but paid in excess of $100 annually) are not considered part-time, seasonal or temporary employees for purposes of this section. The rules of this paragraph (d)(2)(iii) are illustrated by the following example: +

+ + Example. +

A community college treats a teacher as a full-time employee if the teacher is assigned to work 15 classroom hours per week. A new teacher is assigned to work 8 classroom hours per week. Because the assigned classroom hours of the teacher are at least one-half of the school's definition of full-time teacher, the teacher is not a part-time employee.

+ +

+ (B) + Definition of seasonal employee. + For purposes of this section, a seasonal employee is any employee who normally works on a full-time basis less than 5 months in a year. Thus, for example, individuals who are hired by a political subdivision during the tax return season in order to process incoming returns and work full-time over a 3-month period are seasonal employees. +

+

+ (C) + Definition of temporary employee. + For purposes of this section, a temporary employee is any employee performing services under a contractual arrangement with the employer of 2 years or less duration. Possible contract extensions may be considered in determining the duration of a contractual arrangement, but only if, under the facts and circumstances, there is a significant likelihood that the employee's contract will be extended. Future contract extensions are considered significantly likely to occur for purposes of this rule if on average 80 percent of similarly situated employees (i.e., those in the same or a similar job classification with expiring employment contracts) have had bona fide offers to renew their contracts in the immediately preceding 2 academic or calendar years. In addition, future contract extensions are considered significantly likely to occur if the employee with respect to whom the determination is being made has a history of contract extensions with respect to his or her current position. An employee is not considered a temporary employee for purposes of this rule solely because he or she is included in a unit of employees covered by a collective bargaining agreement of 2 years or less duration. + +

+

+ (D) + Treatment of employees participating in certain systems. + Whether an employee is a part-time, seasonal or temporary employee with respect to allocations or benefits under a retirement system is generally determined based on service in the position in which the allocations or benefits were earned, and does not take into account service in other positions with the same or different States, political subdivisions or instrumentalities thereof. All of an employee's service in other positions with the same or different States, political subdivisions or instrumentalities thereof may be taken into account for purposes of determining whether an employee is a part-time, seasonal or temporary employee with respect to benefits under the retirement system, however, + Provided that: + The employee's service in the other positions is or was covered by the retirement system; all service aggregated for purposes of determining whether an employee is a part-time, seasonal or temporary employee (and related compensation) is aggregated under the system for all purposes in determining benefits (including vesting); and the employee is treated at least as favorably as a full-time employee under the retirement system for benefit accrual purposes. The rule of this paragraph (d)(2)(iii)(D) is illustrated by the following example: +

+ + Example. +

Assume that an employee works 15 hours per week for a county and 10 hours per week for a municipality, and that both of these political subdivisions contribute to the same state-wide public employee retirement system. Assume further that the employee's service in both positions is aggregated under the system for all purposes in determining benefits (including vesting). If the employee is covered under the retirement system with respect to both positions and is treated for benefit accrual purposes at least as favorably as full-time employees under the retirement system, then the employee is not considered a part-time employee of either the county or the municipality for purposes of the nonforfeitable benefit requirement of paragraph (d)(2)(i) of this section.

+ +

+ (3) + Alternative lookback rule + —(i) + In general. + An employee may be treated as a qualified participant in a retirement system throughout a calendar year if he or she was a qualified participant in such system (within the meaning of paragraphs (d) (1) and (2) of this section) at the end of the plan year of the system ending in the previous calendar year. This rule is illustrated by the following examples: +

+ + Example 1. +

A political subdivision maintains a plan that is a retirement system within the meaning of paragraph (e)(1) of this section. An employee is a qualified participant within the meaning of paragraph (d)(1) of this section in the plan on the last day of the plan year ending on May 31, 1995. If the alternative lookback rule is used to determine FICA liability, no such liability exists with respect to the employee or employer for calendar year 1996 by reason of section 3121(b)(7)(F). The same result would apply if the determination is being made with respect to calendar year 1992 and the lookback year was the plan year ending May 31, 1991, even though that plan year ended before the effective date of section 3121(b)(7)(F).

+ + + Example 2. +

A political subdivision maintains an elective defined contribution plan described in section 457(b) of the Code. An employee is eligible to participate in the plan but does not elect to contribute for a plan year. Under the general rule of paragraph (d)(1) of this section, the employee is not a qualified participant in the plan during the plan year because contributions sufficient to meet the minimum retirement benefit requirement of paragraph (e)(2) of this section are not being made. However, if an employee's status as a qualified participant is being determined under the alternative lookback rule, then the employee is a qualified participant for the calendar year in which the determination is being made if he of she was a qualified participant as of the end of the plan year that ended in the previous calendar year.

+ +

+ (ii) + Application in first year of participation. + If the alternative lookback rule is used, an employee who participates in the retirement system may be treated as a qualified participant on any given day during his or her first plan year of participation in a retirement system (within the meaning of paragraph (e)(1) of this section) if and only if it is reasonable on such day to believe that the employee will be a qualified participant (within the meaning of paragraphs (d)(1) and (2) of this section) on the last day of such plan year. In the case of a defined contribution retirement system, the determination of whether the employee is actually (or is expected to be) a qualified participant at the end of the plan year must take + + into account all compensation since the commencement of participation. See paragraph (d)(3)(iv) of this section. If this reasonable belief is correct, and the employee is a qualified participant on the last day of his or her first plan year of participation, then the exception from employment in section 3121(b)(7) will apply without regard to section 3121(b)(7)(F) to services of the employee for the balance of the calendar year in which the plan year ends. For purposes of this paragraph (d)(3)(ii), it is not reasonable to assume the establishment of a new plan until such establishment actually occurs. In addition, the rule in this paragraph (d)(3)(ii) may not be used to treat an employee as a qualified participant until the employee actually becomes a participant in the retirement system. In the case of a retirement system that does not permit a new employee to participate until the first day of the first month beginning after the employee's commencement of service, or some earlier date, a new employee who is not a part-time, seasonal or temporary employee may be treated as a qualified participant until such date. This 1-month rule of administrative convenience applies without regard to whether the employer has a reasonable belief that the employee will be a qualified participant. The rules of this paragraph (d)(3)(ii) are illustrated by the following examples: +

+ + Example 1. +

A political subdivision maintains a plan that is a retirement system within the meaning of paragraph (e)(1) of this section and uses the alternative lookback rule of this paragraph (d)(3). Under the terms of the plan, service during a plan year is not credited for accrual purposes unless a participant has at least 1,000 hours of service during the year. Assume that an employee becomes a participant. If it is reasonable to believe that the employee will be credited with 1,000 hours of service by the last day of his or her first year of participation and thereby become a qualified participant by reason of accruing a benefit that meets the minimum retirement benefit requirement of paragraph (e)(2) of this section, the services of the employee are not subject to FICA tax from the date of initial participation until the end of that plan year. If the employee is a qualified participant on the last day of his or her first plan year of participation, then the exception from employment for purposes of FICA will apply to services of the employee for the balance of the calendar year in which the plan year ended.

+ + + Example 2. +

+ Assume the same facts as + Example 1, + except that the employee is a newly hired employee and the plan provides that an employee may not participate until the first day of his or her first full month of employment. Under the 1-month rule of convenience, the employee may be treated as a qualified participant until the first date on which he or she could participate in the plan. +

+ +

+ (iii) + Application in last year of participation. + If the alternative lookback rule is used, an employee may be treated as a qualified participant on any given day during his or her last year of participation in a retirement system (within the meaning of paragraph (e)(1) of this section) if and only if it is reasonable to believe on such day that the employee, will be a qualified participant (within the meaning of paragraphs (d)(1) and (2) of this section) on his or her last day of participation. For purposes of this paragraph (d)(3)(iii), an employee's last year of participation means the plan year that the employer reasonably ascertains is the final year of such employee's participation (e.g., where the employee has a scheduled retirement date or where the employer intends to terminate the plan). +

+

+ (iv) + Special rule for defined contribution retirement systems. + An employee may not be treated as a qualified participant in a defined contribution retirement system under this paragraph (d)(3) if compensation for less than a full plan year or other 12-month period is regularly taken into account in determining allocations to the employee's account for the plan year unless, under all of the facts and circumstances, such arrangement is not a device to avoid the imposition of FICA taxes. For example, an arrangement under which compensation taken into account is limited to the contribution base described in section 3121(x)(1) is not considered a device to avoid FICA taxes by reason of such limitation. See paragraph (e)(2)(iii)(B) of this section for a rule permitting the use of such limitation. This rule is illustrated by the following example: +

+ + Example. +

+ A political subdivision maintains a defined contribution plan that covers all of its full-time employees and is a retirement system within the meaning of paragraph + + (e)(1) of this section. Under the plan, a portion of each participant's compensation in the final month of every plan year is allocated to the participant's account. Employees covered under the plan generally may not be treated as qualified participants under the alternative lookback rule for any portion of the calendar year following the year in which such allocation is made. +

+ +

+ (v) + Consistency requirement. + Beginning with calendar year 1992, if the alternative lookback rule is used to determine whether an employee is a qualified participant, it must be used consistently from year to year and with respect to all employees of the State, political subdivision or instrumentality thereof making the determination. If a retirement system is sponsored by more than one State, political subdivision or instrumentality, this consistency requirement applies separately to each plan sponsor. +

+

+ (4) + Treatment of former participants + —(i) + In general. + In general, the rules of this paragraph (d) apply equally to former participants who continue to perform service for the same State, political subdivision or instrumentality thereof or who return after a break in service. Thus, for example, a former employee of a political subdivision with a deferred benefit under a defined benefit retirement system maintained by the political subdivision who is reemployed by the political subdivision but does not resume participation in the retirement system, may continue to be a qualified participant in the system after becoming reemployed if his or her total accrued benefit under the system meets the minimum retirement benefit requirement of paragraph (e)(2) of this section (taking into account all periods of service (including current service) required to be taken into account under that paragraph). See also paragraph (e)(2)(v) of this section for situations in which benefits under a retirement system may be taken into account even though they relate to service for another employer. +

+

+ (ii) + Treatment of re-hired annuitants. + An employee who is a former participant in a retirement system maintained by a State, political subdivision or instrumentality thereof, who has previously retired from service with the State, political subdivision or instrumentality, and who is either in pay status (i.e., is currently receiving retirement benefits) under the retirement system or has reached nomal retirement age under the retirement system, is deemed to be a qualified participant in the retirement system without regard to whether he or she continues to accrue a benefit or whether the distribution of benefits under the retirement system has been suspended pending cessation of services. This rule also applies in the case of an employee who has retired from service with another State, political subdivision or instrumentality thereof that maintains the same retirement system as the current employer, provided the employee is a former participant in the system by reason of the employee's former employment. Thus, for example, if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph (d)(4)(ii). +

+

+ (e) + Definition of retirement system + —(1) + Requirement that system provide retirement-type benefits. + For purposes of section 3121(b)(7)(F), a retirement system includes any pension, annuity, retirement or similar fund or system within the meaning of section 218 of the Social Security Act that is maintained by a State, political subdivision or instrumentality thereof to provide retirement benefits to its employees who are participants. Whether a plan is maintained to provide retirement benefits with respect to an employee is determined under the facts and circumstances of each case. For example, a plan providing only retiree health insurance or other deferred welfare benefits is not considered a retirement system for this purpose. The legal form of the system is generally not relevant. Thus, for example, a retirement system may include a plan described in section 401(a), an annuity plan or contract under section 403 or a plan described in section 457(b) or (f) of the Internal Revenue Code. In addition, the Social Security system is not a retirement system for purposes of section 3121(b)(7)(F) + + and this section. These rules are illustrated by the following examples: +

+ + Example 1. +

Under an employment arrangement, a portion of an employee's compensation is regularly deferred for 5 years. Because a plan that defers the receipt of compensation for a short span of time rather than until retirement is not a plan that provides retirement benefits, this arrangement is not a retirement system for purposes of section 3121(b)(7)(F).

+ + + Example 2. +

An individual holds two positions with the same political subdivision. The wages earned in one position are subject to FICA tax pursuant to an agreement (under section 218 of the Social Security Act) between the Secretary of Health and Human Services and the State in which the political subdivision is located. Because the Social Security system is not a retirement system for purposes of section 3121(b)(7)(F), the exception from employment in section 3121(b)(7) does not apply to service in the other position unless the employee is otherwise a member of a retirement system of such political subdivision.

+ +

+ (2) + Requirement that system provide minimum level of benefits + —(i) + In general. + A pension, annuity, retirement or similar fund or system is not a retirement system with respect to an employee unless it provides a retirement benefit to the employee that is comparable to the benefit provided under the Old-Age portion of the Old-Age, Survivor and Disability Insurance program of Social Security. Whether a retirement system meets this requirement is generally determined on an individual-by-individual basis. Thus, for example, a pension plan that is not a retirement system with respect to an employee may nevertheless be a retirement system with respect to other employees covered by the system. +

+

+ (ii) + Defined benefit retirement systems. + A defined benefit retirement system maintained by a State, political subdivision or instrumentality thereof meets the requirements of this paragraph (e)(2) with respect to an employee on a given day if and only if, on that day, the employee has an accrued benefit under the system that entitles the employee to an annual benefit commencing on or before his or her Social Security retirement age that is at least equal to the annual Primary Insurance Amount the employee would have under Social Security. For this purpose, the Primary Insurance Amount an individual would have under Social Security is determined as it would be under the Social Security Act if the employee had been covered under Social Security for all periods of service with the State, political subdivision or instrumentality, had never performed service for any other employer, and had been fully insured within the meaning of section 214(a) of the Social Security Act, except that all periods of service with the State, political subdivision or instrumentality must be taken into account (i.e., without reduction for low-earning years). +

+

+ (iii) + Defined contribution retirement systems + —(A) + In general. + A defined contribution retirement system maintained by a State, political subdivision or instrumentality thereof meets the requirements of paragraph (e)(2)(i) of this section with respect to an employee if and only if allocations to the employee's account (not including earnings) for a period are at least 7.5 percent of the employee's compensation for service for the State, political subdivision or instrumentality during the period. Matching contributions by the employer may be taken into account for this purpose. +

+

+ (B) + Definition of compensation. + The definition of compensation used in determining whether a defined contribution retirement system meets the minimum retirement benefit requirement must generally be no less inclusive than the definition of the employee's base pay as designated by the employer or the retirement system, provided such designation is reasonable under all the facts and circumstances. Thus, for example, a defined contribution retirement system will not fail to meet this requirement merely because it disregards for all purposes one or more of the following: overtime pay, bonuses, or single-sum amounts received on account of death or separation from service under a bona fide vacation, compensatory time or sick pay plan, or under severance pay plans. Furthermore, any compensation remaining after such amounts are disregarded that is in excess of the contribution base described in section 3121(x)(1) at the beginning of the plan year may also be disregarded. The rules of this paragraph are illustrated by the following example: +

+ + + Example. +

A political subdivision maintains an elective defined contribution plan that is a retirement system within the meaning of paragraph (e)(1) of this section. The plan has a calendar year plan year. In 1995, an employee contributes to the plan at a rate of 7.5 percent of base pay. Assume that the employee will reach the maximum contribution base described in section 3121(x)(1) in October of 1995. The employee is a qualified participant in the plan for all of the 1995 plan year without regard to whether the employee ceases to participate at any time after reaching the maximum contribution base.

+ +

+ (C) + Reasonable interest rate requirement. + A defined contribution retirement system does not satisfy this paragraph (e)(2) with respect to an employee unless the employee's account is credited with earnings at a rate that is reasonable under all the facts and circumstances, or employees' accounts are held in a separate trust that is subject to general fiduciary standards and are credited with actual earnings on the trust fund. Whether the interest rate with which an employee's account is credited is reasonable is determined after reducing the rate to adjust for the payment of any administrative expenses. The rule of this paragraph (e)(2)(iii)(C) is illustrated by the following example: +

+ + Example. +

A political subdivision maintains a defined contribution plan described in section 457(b). Under the plan, the accounts of participants are credited annually on the basis of a variable interest rate formula determined as of the beginning of the plan year. The formula requires an interest rate (after adjustment for administrative expense payments) equal to 100 percent of the Applicable Federal Rate for long-term debt instruments. This interest rate constitutes a reasonable rate of interest.

+ +

+ (iv) + Treatment of emloyees employed in more than one position with the same entity. + All service and compensation of an employee with respect to his or her employment with a State, political subdivision or instrumentality thereof must generally be considered in determining whether a benefit meets the requirement of this paragraph (e)(2). However, for individuals employed simultaneously in multiple positions with the same entity, this determination may (but is not required to) be made solely by reference to the service and compensation related to a single position of the employee with the State, political subdivision or instrumentality thereof making the determination, provided that the position is not a part-time, seasonal or temporary position. +

+

+ (v) + Treatment of employees participating in certain systems. + In general, only compensation from and service for the State, political subdivision or instrumentality thereof that employs the employee (and the allocations or benefits related to such compensation or service) on a given day are considered in determining whether the employee's benefit under the retirement system on that day meets the requirements of this paragraph (e)(2), even if the employee has other allocations or benefits under the same retirement system from service with another State, political subdivision or instrumentality thereof. However, an employee's total allocations or benefits under a retirement system maintained by multiple States, political subdivisions or instrumentalities thereof (including the current employer) may be taken into account if: +

+

(A) The compensation and service on which the additional allocations or benefits are based are also taken into account in determining whether the employee's allocations or benefits satisfy the minimum retirement benefit requirement;

+

(B) The retirement system takes all service and compensation of the employee in all positions covered by the system into account for all benefit determination purposes; and

+

(C) If the employee is a part-time, seasonal or temporary employee, he or she is treated under the plan for benefit accrual purposes in as favorable a manner as a full-time employee participating in the system.

+

+ (vi) + Additional testing methods. + Additional testing methods may be designated by the Commissioner in revenue procedures, revenue rulings, notices or other documents of general applicability. +

+

+ (f) + Transition rules + —(1) + Application of qualified participant rules during 1991 + —(i) + In general. + An employee may be treated as a qualified participant in a retirement system (within the meaning of paragraph (e)(1) of this section) on a given day during the period July 1 + + through December 31, 1991, if it is reasonable on that day to believe that he or she will be a qualified participant under the general rule in paragraphs (d) (1) and (2) of this section by January 1, 1992 (taking into account only service and compensation on or after such date). For purposes of this paragraph (f)(1)(i), given the facts and circumstances of a particular case, it may be reasonable to assume that the terms of a plan will be changed or that a new retirement system will be established by the end of calendar year 1991, as long as affirmative steps have been taken to accomplish this result. +

+

+ (ii) + Extension of reliance period if legislative action required. + If a plan amendment or other action is necessary in order to treat an employee as a member of a retirement system for purposes of this section, such amendment or other action may only be taken by a legislative body that does not convene during the period July 1, 1991, through December 31, 1991, and the other requirements of paragraph (f)(1)(i) of this section are met, the end of the reasonable reliance period (including the rule that service and compensation prior to that date may be disregarded) provided under paragraph (f)(1)(i) of this section is extended from December 31, 1991, to the date that is the last day of the first legislative session commencing after December 31, 1991. These rules are illustrated by the following examples: +

+ + Example 1. +

A State maintains a defined benefit plan that meets the requirements of paragraph (e) of this section. The plan does not cover a particular class of full-time employees as of July 1, 1991. However, in light of the enactment of section 3121(b)(7)(F), State officials administering the plan for the State intend to request that the legislature amend the State statute to include that class of employees in the existing plan and otherwise to modify the terms of the plan to meet the requirements of section 3121(b)(7)(F) and this section. The State legislature meets from January through March each year, and legislative action is required to expand coverage under the plan. State officials administering the plan have publicized the proposed amendment providing for the addition of these employees to the plan. Under the transition rule for 1991, if it is reasonable to believe that the legislature will pass this bill in the 1992 session, service by the employees who will be covered under the plan by reason of the amendment is not treated as employment by reason of section 3121(b)(7)(F) during the period prior to April 1, 1992. This is true regardless of whether the plan provides retroactive coverage for the period July 1, 1991 through March 31, 1992.

+ + + Example 2. +

+ Assume the same facts as in + Example 1, + except that legislative action is not required in order to expand coverage under the plan, and that publication of the proposed change to the plan occurs in 1991. Assume further that coverage is expanded under the plan to include the new class of full-time employees as of April 1, 1992. Despite this action, in this situation the service by those employees during the period January 1, 1992 through March 31, 1992 is not excluded from “employment” under section 3121(b)(7)(F), and wages for that period are generally subject to FICA taxes even if the plan provides retroactive coverage for any portion of the period July 1, 1991 to March 31, 1992. +

+ +

+ (2) + Additional transition rules for plans in existence on November 5, 1990 + —(i) + Application of minimum retirement benefit requirement to defined benefit retirement systems in plan years beginning before 1993 + —(A) + In general. + A defined benefit retirement system maintained by a State, political subdivision or instrumentality thereof on November 5, 1990, is not subject to the minimum retirement benefit requirement of paragraph (e)(2) of this section for any plan year beginning before January 1, 1993, with respect to individuals who were actually covered under the system on November 5, 1990. Such a retirement system is also not subject to the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to an employee who becomes a participant after November 5, 1990, if he or she is employed in a position that was covered under the retirement system on November 5, 1990, without regard to whether such coverage was mandatory or elective. A retirement system is not described in this paragraph (f)(2)(i)(A) if there has been a material decrease in the level of retirement benefits under the retirement system pursuant to an amendment adopted subsequent to November 5, 1990. Whether such a material decrease in benefits has occurred is determined under the facts and circumstances of each case. A decrease in benefits is not material to the extent that it does not decrease the benefit payable at normal + + retirement age. These rules are illustrated by the following examples: +

+ + Example 1. +

The retirement formula under a retirement plan that was in existence on November 5, 1990, is amended to use career average compensation instead of a high 3-year average, without any increase in the benefit formula. This amendment constitutes a material decrease in the level of benefit under the retirement plan. Therefore, the retirement plan is subject to the minimum retirement benefit requirement for the plan year for which the amendment is effective and for all succeeding plan years.

+ + + Example 2. +

A defined benefit retirement plan that was in existence on November 5, 1990, is subsequently amended to include part-time employees. Previously, this class of employees was not covered under the plan either on a mandatory or on an elective basis. The plan is subject to the minimum retirement benefit requirement with respect to the part-time employees because this class of employees was previously excluded from coverage under the retirement plan. Of course, the nonforfeitable benefit rule applies to the benefit relied upon to meet the minimum retirement benefit requirement with respect to any part-time, seasonal or temporary employee covered during this period.

+ +

+ (B) + Treatment in plan years beginning after 1992 of benefits accrued during previous plan years. + The general rule that a defined benefit retirement system meets the minimum retirement benefit requirement on the basis of total benefits and service accrued to date is modified for plans in existence on November 5, 1990. If a defined benefit retirement system in existence on November 5, 1990, does not meet the minimum retirement benefit requirement solely because the benefits accrued for an employee (with respect to whom the system is entitled to relief under paragraph (f)(2)(i)(A) of this section) as of the last day of the last plan year beginning before January 1, 1993, do not meet the minimum retirement benefit requirement of paragraph (e)(2) of this section with respect to service and compensation before that time, then the retirement system will be deemed to comply with the requirements of paragraph (e)(2) of this section if the future service accruals would comply with the requirement of paragraph (e)(2) of this section. If retirement benefits under a retirement system in existence on November 5, 1990 are materially decreased within the meaning of paragraph (f)(2)(i)(A) of this section, then the date the decrease is effective is substituted for January 1, 1993 for purposes of this paragraph. The rule of this paragraph (f)(2)(i)(B) is illustrated by the following example: +

+ + Example. +

A defined benefit plan maintained by a State was in existence on November 5, 1990. It provides a retirement benefit on the last day of the 1992 plan year that is insufficient to meet the requirements of paragraph (e)(2) of this section based on employees' total service and compensation with the State at that time. The plan will nevertheless meet the requirements of paragraph (e)(2) of this section if it is amended to provide benefits sufficient to meet the requirements of paragraph (e)(2) of this section based on employees' service and compensation in plan years beginning after December 31, 1992.

+ +

+ (C) + Treatment of part-time, seasonal or temporary employees. + A defined benefit retirement system is not exempt from the minimum retirement benefit requirement with respect to a part-time, seasonal or temporary employee during the transition period provided in paragraph (f)(2)(i)(A) of this section unless any retirement benefit provided to the employee is 100-percent nonforfeitable within the meaning of paragraph (d)(2) of this section. In determining whether the benefit is nonforfeitable, the special rule in paragraph (d)(2)(ii) of this section is modified in two respects during the transition period: first, the percentage of compensation required to be available for distribution is reduced from 7.5 percent to 6 percent; and second, the period of service with respect to which compensation must be determined is modified to include all periods of participation by the employee in the system since July 1, 1991. +

+

+ (ii) + Application of minimum retirement benefit requirement to defined contribution retirement systems in plan years beginning before 1993. + A defined contribution retirement system maintained by a State, political subdivision or instrumentality thereof on November 5, 1990, meets the minimum retirement benefit requirement of paragraph (e) (2) of this section with respect to an employee for any plan year beginning before January 1, 1993, if mandatory allocations to the employee's account (not including + + earnings) for a period are at least 6 percent (rather than 7.5 percent) of the employee's compensation for service to the State, political subdivision or instrumentality during the period, and the plan otherwise meets the requirements of paragraph (e)(2)(iii) of this section. This transition rule is only available with respect to an employee who is actually covered under the system on November 5, 1990, and to an employee who becomes a participant after November 5, 1990, if he or she is employed in a position that was covered under the retirement system on November 5, 1990, without regard to whether such coverage was mandatory or elective. In addition, this transition rule is not available with respect to a part-time, seasonal or temporary employee unless the mandatory allocation required under this paragraph (f)(2)(ii) is 100-percent nonforfeitable within the meaning of paragraph (d)(2) of this section. A retirement system is not described in this paragraph (f)(2)(ii) if there has been a material decrease in the level of retirement benefits under the retirement system pursuant to an amendment adopted subsequent to November 5, 1990. Whether such a material decrease in benefits has occurred is determined under all the facts and circumstances. +

+

+ (iii) + Application of qualified participant rules. + A participant with respect to whom relief is granted under paragraph (f)(2)(i)(A) of this section may be treated as a qualified participant in the defined benefit retirement system on a given day if, on that day, he or she is actually a participant in the retirement system, and, on that day, it is reasonable to believe that the participant will actually accrue a benefit before the end of the plan year of such retirement system in which the determination is made. A participant is not treated as accruing a benefit for purposes of this rule if his or her accrued benefits increase solely as a result of an increase in compensation. However, an employee is treated as a qualified participant for a plan year if the employee meets all of the applicable conditions for accruing the maximum current benefit for such year but fails to accrue a benefit solely because of a uniformly applicable benefit limit under the plan. In addition, an employee may be treated as a qualified participant in the system on a given day if the employee is a re-hired annuitant within the meaning of paragraph (d)(4)(ii) of this section. This rule is illustrated by the following example: +

+ + Example. +

A political subdivision maintains a defined benefit plan that is a retirement system within the meaning of paragraph (e)(1) of this section but does not meet the requirements of paragraph (e)(2) of this section. If the plan is not subject to the minimum retirement benefit requirement, an employee who is a participant in the retirement plan as of the end of a plan year beginning before January 1, 1993, and may reasonably be expected to accrue a benefit under the plan by the end of such plan year may be treated as a qualified participant in the plan throughout the plan year regardless of the actual amount of the accrual.

+ + [T.D. 8354, 56 FR 29570, June 28, 1991; 56 FR 40246, Aug. 14, 1991, as amended by T.D. 8794, 63 FR 70338, Dec. 21, 1998; T.D. 8891, 65 FR 44682, July 19, 2000] +
+ diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1r7_lii_26_1401.html b/data/external/snapshots/income_resources_ce1_v1/ce1r7_lii_26_1401.html new file mode 100644 index 00000000..ccd0ebb4 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1r7_lii_26_1401.html @@ -0,0 +1,1473 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 26 U.S. Code § 1401 - Rate of tax | U.S. Code | US Law | LII / Legal Information Institute + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

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26 U.S. Code § 1401 - Rate of tax

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(a) Old-age, survivors, and disability insurance +
+

In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year.

+
+
+
(b) Hospital insurance +
(1) In general +
+

In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year.

+
+
+
(2) Additional tax +
(A) In generalIn addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of— +
(i) +
in the case of a joint return, $250,000,
+
+
(ii) +
in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and
+
+
(iii) +
in any other case, $200,000.
+
+
+
(B) Coordination with FICA +
+

The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer.

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(c) Relief from taxes in cases covered by certain international agreements +
+

During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this section to the extent that such self-employment income is subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.

+
+
+
(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, § 208(a), 68 Stat. 1093; Aug. 1, 1956, ch. 836, title II, § 202(a), 70 Stat. 845; Pub. L. 85–840, title IV, § 401(a), Aug. 28, 1958, 72 Stat. 1041; Pub. L. 87–64, title II, § 201(a), June 30, 1961, 75 Stat. 140; Pub. L. 89–97, title I, § 111(c)(4), title III, § 321(a), July 30, 1965, 79 Stat. 342, 394; Pub. L. 90–248, title I, § 109(a)(1), (b)(1), Jan. 2, 1968, 81 Stat. 835, 836; Pub. L. 92–336, title II, § 204 (a)(1), (b)(1), July 1, 1972, 86 Stat. 420, 421; Pub. L. 92–603, title I, § 135(a)(1), (b)(1), Oct. 30, 1972, 86 Stat. 1362, 1363; Pub. L. 93–233, § 6(b)(1), Dec. 31, 1973, 87 Stat. 955; Pub. L. 94–455, title XIX, § 1901(a)(154), Oct. 4, 1976, 90 Stat. 1789; Pub. L. 95–216, title I, § 101(a)(3), (b)(3), title III, § 317(b)(1), Dec. 20, 1977, 91 Stat. 1511, 1512, 1539; Pub. L. 98–21, title I, § 124(a), (b), Apr. 20, 1983, 97 Stat. 89; Pub. L. 101–508, title XI, § 11801(a)(36), (c)(16), Nov. 5, 1990, 104 Stat. 1388–521, 1388–527; Pub. L. 108–203, title IV, § 415, Mar. 2, 2004, 118 Stat. 530; Pub. L. 111–148, title IX, § 9015(b)(1), title X, § 10906(b), Mar. 23, 2010, 124 Stat. 871, 1020; Pub. L. 111–152, title I, § 1402(b)(1)(B), Mar. 30, 2010, 124 Stat. 1063; Pub. L. 113–295, div. A, title II, § 221(a)(89), (90), Dec. 19, 2014, 128 Stat. 4050.)
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Editorial Notes
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+References in Text +

Section 233 of the Social Security Act, referred to in subsec. (c), is classified to section 433 of Title 42, The Public Health and Welfare.

+
+
Amendments +

2014—Subsec. (a). Pub. L. 113–295, § 221(a)(89), substituted “12.4 percent of the amount of the self-employment income for such taxable year.” for “the following percent of the amount of the self-employment income for such taxable year:

+
+ +++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+

 

+		 +

 

+		 +

 

+
+

  “In the case of a taxable year

+
+

Beginning after:

+		 +

And before:

+		 +

Percent:

+
+

December 31, 1983

+		 +

January 1, 1988

+		 +

11.40

+
+

December 31, 1987

+		 +

January 1, 1990

+		 +

12.12

+
+

December 31, 1989

+		 +

12.40”.

+
+
+

Subsec. (b)(1). Pub. L. 113–295, § 221(a)(90), substituted “2.9 percent of the amount of the self-employment income for such taxable year.” for “the following percent of the amount of the self-employment income for such taxable year:

+
+ +++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+

 

+		 +

 

+		 +

 

+
+

  “In the case of a taxable year

+
+

Beginning after:

+		 +

And before:

+		 +

Percent:

+
+

December 31, 1983

+		 +

January 1, 1985

+		 +

2.60  

+
+

December 31, 1984

+		 +

January 1, 1986

+		 +

2.70  

+
+

December 31, 1985

+		 +

2.90.”

+
+
+

2010—Subsec. (b). Pub. L. 111–148, § 9015(b)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).

+

Subsec. (b)(2)(A). Pub. L. 111–152, § 1402(b)(1)(B)(i), added cl. (ii) and redesignated former cl. (ii) as (iii).

+

Pub. L. 111–148, § 10906(b), substituted “0.9 percent” for “0.5 percent” in introductory provisions.

+

Subsec. (b)(2)(B). Pub. L. 111–152, § 1402(b)(1)(B)(ii), substituted “under clause (i), (ii), or (iii) (whichever is applicable)” for “under clauses (i) and (ii)”.

+

2004—Subsec. (c). Pub. L. 108–203 substituted “exclusively to the laws applicable to” for “to taxes or contributions for similar purposes under”.

+

1990—Subsecs. (c), (d). Pub. L. 101–508 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided a credit against self-employment taxes imposed by this section.

+

1983—Subsec. (a). Pub. L. 98–21, § 124(a), amended subsec. (a) generally, substituting a table for former pars. (1) to (7) which had imposed a tax on the self-employment income of every individual (1) in the case of any taxable year beginning before Jan. 1, 1978, to be equal to 7.0 percent of the amount of the self-employment income for such taxable year; (2) in the case of any taxable year beginning after Dec. 31, 1977, and before Jan. 1, 1979, to be equal to 7.10 percent of the amount of the self-employment income for such taxable year; (3) in the case of any taxable year beginning after Dec. 31, 1978, and before Jan. 1, 1981, to be equal to 7.05 percent of the amount of the self-employment income for such taxable year; (4) in the case of any taxable year beginning after Dec. 31, 1980, and before Jan. 1, 1982, to be equal to 8.00 percent of the amount of the self-employment income for such taxable year; (5) in the case of any taxable year beginning after Dec. 31, 1981, and before Jan. 1, 1985, to be equal to 8.05 percent of the amount of the self-employment income for such taxable year; (6) in the case of any taxable year beginning after Dec. 31, 1984, and before Jan. 1, 1990, to be equal to 8.55 percent of the amount of the self-employment income for such taxable year; and (7) in the case of any taxable year beginning after Dec. 31, 1989, to be equal to 9.30 percent of the amount of the self-employment income for such taxable year.

+

Subsec. (b). Pub. L. 98–21, § 124(a), amended subsec. (b) generally, substituting a table for former pars. (1) to (6) which had imposed a tax on the self-employment income of every individual (1) in the case of any taxable year beginning after Dec. 31, 1973, and before Jan. 1, 1978, to be equal to 0.90 percent of the amount of the self-employment income for such taxable year; (2) in the case of any taxable year beginning after Dec. 31, 1977, and before Jan. 1, 1979, to be equal to 1.00 percent of the amount of the self-employment income for such taxable year; (3) in the case of any taxable year beginning after Dec. 31, 1978, and before Jan. 1, 1981, to be equal to 1.05 percent of the amount of the self-employment income for such taxable year; (4) in the case of any taxable year beginning after Dec. 31, 1980, and before Jan. 1, 1985, to be equal to 1.30 percent of the amount of the self-employment income for such taxable year; (5) in the case of any taxable year beginning after Dec. 31, 1984, and before Jan. 1, 1986, to be equal to 1.35 percent of the amount of the self-employment income for such taxable year; and (6) in the case of any taxable year beginning after Dec. 31, 1985, to be equal to 1.45 percent of the amount of the self-employment income for such taxable year.

+

Subsecs. (c), (d). Pub. L. 98–21, § 124(b), added subsec. (c) and redesignated former subsec. (c) as (d).

+

1977—Subsec. (a). Pub. L. 95–216, § 101(a)(3), substituted provisions calling for a graduated increase in the tax from 7.0 percent for taxable years beginning before Jan. 1, 1978, to 9.30 percent for taxable years beginning after Dec. 31, 1989, for provisions under which the tax had been set at 7.0 percent without any increase in the rate in future years.

+

Subsec. (b). Pub. L. 95–216, § 101(b)(3), substituted “after December 31, 1977, and before January 1, 1979” for “after December 31, 1977, and before January 1, 1981” and “1.00 percent” for “1.10 percent” in par. (2), substituted “after December 31, 1978, and before January 1, 1981” for “after December 31, 1980, and before January 1, 1986” and “1.05 percent” for “1.35 percent” in par. (3), substituted “after December 31, 1980, and before January 1, 1985” for “after December 31, 1985” and “1.30 percent” for “1.50 percent” in par. (4), and added pars. (5) and (6).

+

Subsec. (c). Pub. L. 95–216, § 317(b)(1), added subsec. (c).

+

1976—Subsec. (a). Pub. L. 94–455, § 1901(a)(154)(A), among other changes, substituted provisions relating to a uniform tax rate of 7 percent on self-employment income of every individual for provisions relating to varied tax rate of 5.8 percent of the amount of self-employment income for any taxable year beginning after Dec. 31, 1967, and before Jan. 1, 1969, 6.3 percent for any taxable year beginning after Dec. 31, 1968, and before Jan. 1, 1971, 6.9 percent for any taxable year beginning after Dec. 31, 1970, and before Jan. 1, 1973, and 7.0 percent for any taxable year beginning after Dec. 31, 1972.

+

Subsec. (b). Pub. L. 94–455, § 1901(a)(154)(B), redesignated pars. (3) to (6) as (1) to (4). Former pars. (1) and (2), which related to a 6 percent tax rate on self-employment income for any taxable year beginning after Dec. 31, 1967, and before Jan. 1, 1974, and 1 percent tax rate on self-employment income for any taxable year beginning after Dec. 31, 1972, and before Jan. 1, 1974, were struck out.

+

1973—Subsec. (b)(2). Pub. L. 93–233 substituted “1974” for “1978”.

+

Subsec. (b)(3). Pub. L. 93–233 substituted “1973” and “1978” for “1977” and “1981” and decreased the rate of tax from 1.25 percent to 0.90 percent.

+

Subsec. (b)(4). Pub. L. 93–233 substituted “1977” and “1981” for “1980” and “1986” and decreased the rate of tax from 1.35 percent to 1.10 percent.

+

Subsec. (b)(5). Pub. L. 93–233 substituted “beginning after December 31, 1980, and before January 1, 1986” for “beginning after December 31, 1985” and decreased the rate of tax from 1.45 percent to 1.35 percent.

+

Subsec. (b)(6). Pub. L. 93–233 added par. (6).

+

1972—Subsec. (a)(3). Pub. L. 92–603, § 135(a)(1)(A), substituted “1973” for “1978”.

+

Subsec. (a)(4). Pub. L. 92–603, § 135(a)(1)(B), substituted provisions that in the case of taxable years beginning after Dec. 31, 1972, the tax shall be equal to 7.0 percent of the amount of the self-employment income for such taxable year, for provisions that in the case of taxable years beginning after Dec. 31, 1977, and before Jan. 1, 2011, the tax shall be equal to 6.7 percent of the amount of the self-employment income for such taxable year.

+

Subsec. (a)(5). Pub. L. 92–603, § 135(a)(1)(B), struck out par. (5) which provided that in the case of taxable years beginning after Dec. 31, 2010, the tax shall be equal to 7.0 percent of the amount of the self-employment income for the taxable year.

+

Subsec. (a)(3) to (5). Pub. L. 92–336, § 204(a)(1), substituted “January 1, 1978” for “January 1, 1973” and struck out “and” after “such taxable year” in par. (3), extended from any taxable year beginning after December 31, 1972 to any taxable year beginning after December 31, 1977, and before January 1, 2011, and decreased from 7.0 percent to 6.7 percent the provisions relating to the tax on self-employment income in par. (4), and added par. (5).

+

Subsec. (b)(2). Pub. L. 92–603, § 135(b)(1), increased the rate of tax from 0.9 percent to 1.0 percent.

+

Subsec. (b)(3). Pub. L. 92–603, § 135(b)(1), substituted “1981” for “1986” and “1.25” for “1.0”.

+

Subsec. (b)(4). Pub. L. 92–603, § 135(b)(1), substituted “1980” for “1985”, “1986” for “1993”, and “1.35” for “1.1”.

+

Subsec. (b)(5). Pub. L. 92–603, § 135(b)(1), substituted “1985” for “1992” and “1.45” for “1.2”.

+

Subsec. (b)(2) to (5). Pub. L. 92–336, § 204(b)(1), substituted “1978” for “1976” and “0.9” for “0.65” in subsec. (b)(2), “1977” for “1975”, “1986” for “1980” and “1.0” for “0.70” in par. (3), “1985” for “1979”, “1993” for “1987” and “1.1” for “0.80” in par. (4), and “1992” for “1986” and “1.2” for “0.90” in par. (5).

+

1968—Subsecs. (a)(1) to (4). Pub. L. 90–248, § 109(a)(1), substituted “December 31, 1967” and “January 1, 1969” for “December 31, 1965” and “January 1, 1967” in par. (1), “December 31, 1968”, “January 1, 1971” and “6.3” for “December 31, 1966”, “January 1, 1969”, and “5.9” in par. (2), and “December 31, 1970” and “6.9” for “December 31, 1968” and “6.6” in par. (3), and reenacted par. (4) without change.

+

Subsec. (b)(1) to (5). Pub. L. 90–248, § 109(b)(1), struck out par. (1) provision for rate of 0.35 percent of amount of self-employment income for any taxable year beginning after Dec. 31, 1965, and before Jan. 1, 1967, redesignated former pars. (2) to (6) as (1) to (5), substituted “December 31, 1967” for “December 31, 1966” in such par. (1) and increased the rate by 0.10 percent to 0.60, 0.65, 0.70, 0.80, and 0.90 in pars. (1) to (5), respectively.

+

1965—Pub. L. 89–97, § 321(a), divided the total tax imposed under the entire section for each taxable year upon the self-employment income for such taxable year into two separate taxes by dividing the section into subsecs. (a) and (b), with subsec. (a) reflecting the tax for old-age, survivors, and disability insurance and subsec. (b) reflecting a separate tax for hospital insurance; reduced from 6.2 percent to 6.15 percent the rate of total tax imposed under the entire section for taxable years beginning after Dec. 31, 1965, and before Jan. 1, 1967 (resulting from a tax of 5.8 percent under subsec. (a) and 0.35 percent under subsec. (b)), increased from 6.2 percent to 6.4 percent the rate for taxable years beginning after Dec. 31, 1966, and before Jan. 1, 1968 (resulting from a tax of 5.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), reduced from 6.9 percent to 6.4 percent the rate for taxable years beginning after Dec. 31, 1967, and before Jan. 1, 1969 (resulting from a tax of 5.9 percent under subsec. (a) and 0.50 percent under subsec. (b)), increased from 6.9 percent to 7.1 percent the rate for taxable years beginning after Dec. 31, 1968, and before Jan. 1, 1973 (resulting from a tax of 6.6 percent under subsec. (a) and 0.50 percent under subsec. (b)), from 6.9 percent to 7.55 percent the rate for taxable years beginning after Dec. 31, 1972, and before Jan. 1, 1976 (resulting from a tax of 7.0 percent under subsec. (a) and 0.55 percent under subsec. (b)), from 6.9 percent to 7.60 percent the rate for taxable years beginning after Dec. 31, 1975, and before Jan. 1, 1980 (resulting from a tax of 7.0 percent under subsec. (a) and 0.60 percent under subsec. (b)), from 6.9 percent to 7.70 percent the rate for taxable years beginning after Dec. 31, 1979, and before Jan. 1, 1987 (resulting from a tax of 7.0 percent under subsec. (a) and 0.70 percent under subsec. (b)), and from 6.9 percent to 7.80 percent the rate for taxable years beginning after Dec. 31, 1986 (resulting from a tax of 7.0 percent under subsec. (a) and 0.80 percent under subsec. (b)), and provided that the exclusion of employee representatives by section 1402(c)(3) should not apply for purposes of the tax imposed by subsec. (b).

+

Subsec. (b). Pub. L. 89–97, § 111(c)(4), struck out provision that for purposes of the tax imposed by this subsection, the exclusion of employee representatives by section 1402(c)(3) shall not apply.

+

1961—Pub. L. 87–64 increased the rate of tax for taxable years beginning after Dec. 31, 1961, and before Jan. 1, 1963, from 4½ to 4.7 percent, taxable years beginning after Dec. 31, 1962, and before Jan. 1, 1966, from 5¼ to 5.4 percent, taxable years beginning after Dec. 31, 1965, and before Jan. 1, 1968, from 6 to 6.2 percent, taxable year beginning after Dec. 31, 1967, and before Jan. 1, 1969, from 6 to 6.9 percent, and taxable years beginning after Dec. 31, 1968, from 6¾ to 6.9 percent.

+

1958—Pub. L. 85–840 increased the rate of tax by substituting provisions imposing a tax of 3¾ percent for taxable years beginning after Dec. 31, 1958, 4½ percent for years beginning after Dec. 31, 1959, 5¼ percent for years beginning after Dec. 31, 1962, 6 percent for years beginning after Dec. 31, 1965, and 6¾ percent for years beginning after Dec. 31, 1968, for provisions which imposed a tax of 3⅜ percent for taxable years beginning after Dec. 31, 1956, 4⅛ percent for years beginning after Dec. 31, 1959, 4⅞ percent for years beginning after Dec. 31, 1964, 5⅝ percent for years beginning after Dec. 31, 1969, and 6⅜ percent for years beginning after Dec. 31, 1974.

+

1956—Act Aug. 1, 1956, increased the rate of tax for all taxable years beginning after Dec. 31, 1956, by three-eighths percent.

+

1954—Act Sept. 1, 1954, increased the 4⅞ percent rate of tax on self-employment income for taxable years beginning after Dec. 31, 1969, to 5¼ percent for taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1975, and 6 percent for taxable years beginning after Dec. 31, 1974.

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 2014 Amendment +

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

+
+
Effective Date of 2010 Amendment +

Pub. L. 111–152, title I, § 1402(b)(3), Mar. 30, 2010, 124 Stat. 1063, provided that:

“The amendments made by this subsection [amending this section and sections 3101 and 6654 of this title] shall apply with respect to remuneration received, and taxable years beginning after, December 31, 2012.”
+

Amendment by section 9015(b)(1) of Pub. L. 111–148 applicable with respect to remuneration received, and taxable years beginning, after Dec. 31, 2012, see section 9015(c) of Pub. L. 111–148, set out as a note under section 164 of this title.

+

Pub. L. 111–148, title X, § 10906(c), Mar. 23, 2010, 124 Stat. 1020, provided that:

“The amendments made by this section [amending this section and section 3101 of this title] shall apply with respect to remuneration received, and taxable years beginning, after December 31, 2012.”
+
+
Effective Date of 1983 Amendment +

Pub. L. 98–21, title I, § 124(d), Apr. 20, 1983, 97 Stat. 91, provided that:

+
“(1) In general.— +
Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 32, 164, 275, 401, and 1402 of this title, and section 411 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 1983.
+
+
“(2) Subsection (c).— +
The amendments made by subsection (c) [amending sections 32, 164, 275, 401, and 1402 of this title and section 411 of Title 42] shall apply to taxable years beginning after December 31, 1989.”
+
+
+
+
Effective Date of 1977 Amendment +

Pub. L. 95–216, title I, § 104, Dec. 20, 1977, 91 Stat. 1514, provided that:

“The amendments made by this title [amending this section, sections 3101 and 3111 of this title, and sections 401, 415, and 430 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid or received, and taxable years beginning, after 1977.”
+
+
Effective Date of 1976 Amendment +

Amendment by Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) set out as a note under section 2 of this title.

+
+
Effective Date of 1973 Amendment +

Pub. L. 93–233, § 6(c), Dec. 31, 1973, 87 Stat. 955, provided that:

“The amendment made by subsection (b)(1) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1973. The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after December 31, 1973.”
+
+
Effective Date of 1972 Amendment +

Pub. L. 92–603, title I, § 135(c), Oct. 30, 1972, 86 Stat. 1364, provided that:

“The amendments made by subsections (a)(1) and (b)(1) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1972. The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after December 31, 1972.”
+

Pub. L. 92–336, title II, § 204(c), Oct. 30, 1972, 86 Stat. 1377, provided that:

“The amendments made by subsections (a)(1) and (b)(1) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1972. The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after December 31, 1972.”
+
+
Effective Date of 1968 Amendment +

Pub. L. 90–248, title I, § 109(c), Jan. 2, 1968, 81 Stat. 837, provided that:

“The amendments made by subsections (a)(1) and (b)(1) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1967. The remaining amendments made by this section [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after December 31, 1967.”
+
+
Effective Date of 1965 Amendment +

Amendment by section 111(c)(4) of Pub. L. 89–97 applicable to calendar year 1966 or to any subsequent calendar year but only if by October 1 immediately preceding such calendar year the Railroad Retirement Tax Act [section 3201 et seq. of this title] provides for a maximum amount of monthly compensation taxable under such Act during all months of such calendar year equal to one-twelfth of maximum wages which Federal Insurance Contributions Act [section 3101 et seq. of this title] provides may be counted for such calendar year, see section 111(e) of Pub. L. 89–97, set out as an Effective Date note under section 1395i–1 of Title 42, The Public Health and Welfare.

+

Pub. L. 89–97, title III, § 321(d), July 30, 1965, 79 Stat. 396, provided that:

“The amendments made by subsection (a) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1965. The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply only with respect to remuneration paid after December 31, 1965.”
+
+
Effective Date of 1961 Amendment +

Pub. L. 87–64, title II, § 201(d), June 30, 1961, 75 Stat. 141, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1961. The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after December 31, 1961.”
+
+
Effective Date of 1958 Amendment +

Pub. L. 85–840, title IV, § 401(d), Aug. 28, 1958, 72 Stat. 1042, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1958. The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after December 31, 1958.”
+
+
Effective Date of 1956 Amendment +

Act Aug. 1, 1956, ch. 836, title II, § 202(d), 70 Stat. 846, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1956. The amendments made by subsections (b) and (c) [amending sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after December 31, 1956.”
+
+
Savings Provision +

For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

+
+
Credit for Sick Leave for Certain Self-Employed Individuals +

Pub. L. 117–2, title IX, § 9642, Mar. 11, 2021, 135 Stat. 171, provided that:

+
“(a) In General.— +
In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual.
+
+
“(b) Eligible Self-employed Individual.—For purposes of this section— +
“(1) In general.—The term ‘eligible self-employed individual’ means an individual who— +
“(A) +
regularly carries on any trade or business within the meaning of section 1402 of the Internal Revenue Code of 1986, and
+
+
“(B) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act [div. E (§ 5101 et seq.) of Pub. L. 116–127, 29 U.S.C. 2601 note] if— +
“(i) +
the individual were an employee of an employer (other than himself or herself), and
+
+
“(ii) +
such Act applied after March 31, 2021.
+
+
+
+
“(2) Rules of application.—For purposes of paragraph (1)(B), in determining whether an individual would be entitled to receive paid leave under the Emergency Paid Sick Leave Act, such Act shall be applied— +
“(A) +
by inserting ‘, the employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or is unable to work pending the results of such test or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any injury, disability, illness, or condition related to such immunization’ after ‘medical diagnosis’ in section 5102(a)(3) of such Act, and
+
+
“(B) +
by applying section 5102(b)(1) of such Act separately with respect to each taxable year.
+
+
+
+
“(c) Qualified Sick Leave Equivalent Amount.—For purposes of this section— +
“(1) In general.—The term ‘qualified sick leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to— +
“(A) +
the number of days during the taxable year (but not more than 10) that the individual is unable to perform services in any trade or business referred to in section 1402 of the Internal Revenue Code of 1986 for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by
+
+
“(B) the lesser of— +
“(i) +
$200 ($511 in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act, applied with the modification described in subsection (b)(2)(A)) of this section, or
+
+
“(ii) +
67 percent (100 percent in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act ) of the average daily self-employment income of the individual for the taxable year.
+
+
+
+
“(2) Average daily self-employment income.—For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to— +
“(A) +
the net earnings from self-employment of the individual for the taxable year, divided by
+
+
“(B) +
260.
+
+
+
“(3) Election to use prior year net earnings from self-employment income.— +
In the case of an individual who elects (at such time and in such manner as the Secretary may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.
+
+
“(4) Election to not take days into account.— +
Any day shall not be taken into account under paragraph (1)(A) if the eligible self-employed individual elects (at such time and in such manner as the Secretary may prescribe) to not take such day into account for purposes of such paragraph.
+
+
+
“(d) Credit Refundable.— +
“(1) In general.— +
The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
+
+
“(2) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(e) Special Rules.— +
“(1) Documentation.— +
No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual.
+
+
“(2) Denial of double benefit.— +
In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of such Code) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) of this section shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act).
+
+
+
“(f) Application of Section.— +
Only days occurring during the period beginning on April 1, 2021, and ending on September 30, 2021, may be taken into account under subsection (c)(1)(A).
+
+
“(g) Application of Credit in Certain Possessions.— +
“(1) Payments to possessions with mirror code tax systems.— +
The Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.
+
+
“(2) Payments to other possessions.— +
The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary, under which such possession will promptly distribute such payments to its residents.
+
+
“(3) Mirror code tax system.— +
For purposes of this section, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
+
+
“(4) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(h) Regulations.—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— +
“(1) +
regulations or other guidance to effectuate the purposes of this section, and
+
+
“(2) +
regulations or other guidance to minimize compliance and record-keeping burdens under this section.”
+
+
+
+

Pub. L. 116–127, div. G, § 7002, Mar. 18, 2020, 134 Stat. 212, as amended by Pub. L. 116–260, div. N, title II, §§ 286(a), (b)(2), 287(a), Dec. 27, 2020, 134 Stat. 1989–1991, provided that:

+
“(a) Credit Against Self-Employment Tax.— +
In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual.
+
+
“(b) Eligible Self-Employed Individual.—For purposes of this section, the term ‘eligible self-employed individual’ means an individual who— +
“(1) +
regularly carries on any trade or business within the meaning of section 1402 of such Code, and
+
+
“(2) either— +
“(A) +
would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act [div. E (§ 5101 et seq.) of Pub. L. 116–127, 29 U.S.C. 2601 note] if the individual were an employee of an employer (other than himself or herself), or
+
+
“(B) would be so entitled if— +
“(i) +
such Act were applied by substituting ‘March 31, 2021’ for ‘December 31, 2020’ in section 5109 thereof, and
+
+
“(ii) +
the individual were an employee of an employer (other than himself or herself).
+
+
+
+
+
“(c) Qualified Sick Leave Equivalent Amount.—For purposes of this section— +
“(1) In general.—The term ‘qualified sick leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to— +
“(A) +
the number of days during the taxable year (but not more than the applicable number of days) that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by
+
+
“(B) the lesser of— +
“(i) +
$200 ($511 in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act [29 U.S.C. 2601 note]), or
+
+
“(ii) +
67 percent (100 percent in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) of the average daily self-employment income of the individual for the taxable year.
+
+
+
+
“(2) Average daily self-employment income.—For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to— +
“(A) +
the net earnings from self-employment of the individual for the taxable year, divided by
+
+
“(B) +
260.
+
+
+
“(3) Applicable number of days.— +
For purposes of this subsection, the term ‘applicable number of days’ means, with respect to any taxable year, the excess (if any) of 10 days over the number of days taken into account under paragraph (1)(A) in all preceding taxable years.
+
+
“(4) Election to use prior year net earnings from self-employment income.— +
In the case of an individual who elects (at such time and in such manner as the Secretary, or the Secretary’s delegate, may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.
+
+
+
“(d) Special Rules.— +
“(1) Credit refundable.— +
“(A) In general.— +
The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
+
+
“(B) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(2) Documentation.— +
No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual.
+
+
“(3) Denial of double benefit.— +
In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code [of 1986]) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7001(b)(1) [26 U.S.C. 3111 note] exceeds $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act).
+
+
“(4) Certain terms.— +
Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.
+
+
+
“(e) Application of Section.— +
Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act [Mar. 18, 2020], and ending on March 31, 2021, may be taken into account under subsection (c)(1)(A).
+
+
“(f) Application of Credit in Certain Possessions.— +
“(1) Payments to possessions with mirror code tax systems.— +
The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective possession.
+
+
“(2) Payments to other possessions.— +
The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury (or the Secretary’s delegate), under which such possession will promptly distribute such payments to its residents.
+
+
“(3) Mirror code tax system.— +
For purposes of this section, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
+
+
“(4) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(g) Regulations.—The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— +
“(1) +
regulations or other guidance to effectuate the purposes of this Act [div. G of Pub. L. 116–127, enacting provisions set out as notes under this section and section 3111 of this title], and
+
+
“(2) +
regulations or other guidance to minimize compliance and record-keeping burdens under this section.”
+
+
+
+

[Pub. L. 116–260, div. N, title II, § 286(c), Dec. 27, 2020, 134 Stat. 1991, provided that:

“The amendments made by this section [amending section 7002 of Pub. L. 116–127, set out above, section 7004 of Pub. L. 116–127, set out below, and sections 7001, 7003, and 7005 of Pub. L. 116–127, set out as notes under section 3111 of this title] shall take effect as if included in the provisions of the Families First Coronavirus Response Act [Pub. L. 116–127] to which they relate.”
+] +

[Pub. L. 116–260, div. N, title II, § 287(c), Dec. 27, 2020, 134 Stat. 1991, provided that:

“The amendments made by this section [amending section 7002 of Pub. L. 116–127, set out above, and section 7004 of Pub. L. 116–127, set out below] shall take effect as if included in the provisions of the Families First Coronavirus Response Act [Pub. L. 116–127] to which they relate.”
+] +
+
Credit for Family Leave for Certain Self-Employed Individuals +

Pub. L. 117–2, title IX, § 9643, Mar. 11, 2021, 135 Stat. 174, provided that:

+
“(a) In General.— +
In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.
+
+
“(b) Eligible Self-employed Individual.—For purposes of this section— +
“(1) In general.—The term ‘eligible self-employed individual’ means an individual who— +
“(A) +
regularly carries on any trade or business within the meaning of section 1402 of the Internal Revenue Code of 1986, and
+
+
“(B) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act [div. C of Pub. L. 116–127, see Short Title of 2020 Amendment note set out under section 2601 of Title 29, Labor] if— +
“(i) +
the individual were an employee of an employer (other than himself or herself),
+
+
“(ii) +
section 102(a)(1)(F) of the Family and Medical Leave Act of 1993 [29 U.S.C. 2612(a)(1)(F)] applied after March 31, 2021.
+
+
+
+
“(2) Rules of application.—For purposes of paragraph (1)(B), in determining whether an individual would be entitled to receive paid leave under the Emergency Family and Medical Leave Act— +
“(A) +
section 110(a)(2)(A) of the Family and Medical Leave Act of 1993 [29 U.S.C. 2620(a)(2)(A)] shall be applied by inserting ‘or any reason for leave described in section 5102(a) of the Families First Coronavirus Response Act, or the employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or is unable to work pending the results of such test or diagnosis, or the employee is obtaining immunization related to COVID–19 or recovering from any injury, disability, illness, or condition related to such immunization’ after ‘public health emergency’, and
+
+
“(B) section 110(b) of such Act shall be applied— +
“(i) +
without regard to paragraph (1) thereof, and
+
+
“(ii) +
by striking ‘after taking leave after such section for 10 days’ in paragraph (2)(A) thereof.
+
+
+
+
+
“(c) Qualified Family Leave Equivalent Amount.—For purposes of this section— +
“(1) In general.—The term ‘qualified family leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to the product of— +
“(A) +
the number of days (not to exceed 60) during the taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 of the Internal Revenue Code of 1986 for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b) of this section, multiplied by
+
+
“(B) the lesser of— +
“(i) +
67 percent of the average daily self-employment income of the individual for the taxable year, or
+
+
“(ii) +
$200.
+
+
+
+
“(2) Average daily self-employment income.—For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to— +
“(A) +
the net earnings from self-employment income of the individual for the taxable year, divided by
+
+
“(B) +
260.
+
+
+
“(3) Election to use prior year net earnings from self-employment income.— +
In the case of an individual who elects (at such time and in such manner as the Secretary may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.
+
+
“(4) Coordination with credit for sick leave.— +
Any day taken into account in determining the qualified sick leave equivalent amount with respect to any eligible-self employed individual under section 9642 [set out above] shall not be take [sic] into account in determining the qualified family leave equivalent amount with respect to such individual under this section.
+
+
+
“(d) Credit Refundable.— +
“(1) In general.— +
The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
+
+
“(2) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(e) Special Rules.— +
“(1) Documentation.— +
No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual.
+
+
“(2) Denial of double benefit.— +
In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of such Code) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) of this section shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 3132(b)(1) of such Code exceeds $12,000.
+
+
“(3) References to emergency family and medical leave expansion act.— +
Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.
+
+
+
“(f) Application of Section.— +
Only days occurring during the period beginning on April 1, 2021 and ending on September 30, 2021, may be taken into account under subsection (c)(1)(A).
+
+
“(g) Application of Credit in Certain Possessions.— +
“(1) Payments to possessions with mirror code tax systems.— +
The Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.
+
+
“(2) Payments to other possessions.— +
The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary, under which such possession will promptly distribute such payments to its residents.
+
+
“(3) Mirror code tax system.— +
For purposes of this section, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
+
+
“(4) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(h) Regulations.—The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— +
“(1) +
regulations or other guidance to prevent the avoidance of the purposes of this section, and
+
+
“(2) +
regulations or other guidance to minimize compliance and record-keeping burdens under this section.”
+
+
+
+

Pub. L. 116–127, div. G, § 7004, Mar. 18, 2020, 134 Stat. 217, as amended by Pub. L. 116–260, div. N, title II, §§ 286(a), (b)(4), 287(b), Dec. 27, 2020, 134 Stat. 1989, 1991, provided that:

+
“(a) Credit Against Self-Employment Tax.— +
In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.
+
+
“(b) Eligible Self-Employed Individual.—For purposes of this section, the term ‘eligible self-employed individual’ means an individual who— +
“(1) +
regularly carries on any trade or business within the meaning of section 1402 of such Code, and
+
+
“(2) either— +
“(A) +
would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act [div. C of Pub. L. 116–127, see Short Title of 2020 Amendment note set out under section 2601 of Title 29, Labor] if the individual were an employee of an employer (other than himself or herself), or
+
+
“(B) would be so entitled if— +
“(i) +
section 102(a)(1)(F) of the Family and Medical Leave Act of 1993 [29 U.S.C. 2612(a)(1)(F)], as amended by the Emergency Family and Medical Leave Expansion Act, were applied by substituting ‘March 31, 2021’ for ‘December 31, 2020’, and
+
+
“(ii) +
the individual were an employee of an employer (other than himself or herself).
+
+
+
+
+
“(c) Qualified Family Leave Equivalent Amount.—For purposes of this section— +
“(1) In general.—The term ‘qualified family leave equivalent amount’ means, with respect to any eligible self-employed individual, an amount equal to the product of— +
“(A) +
the number of days (not to exceed 50) during the taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b), multiplied by
+
+
“(B) the lesser of— +
“(i) +
67 percent of the average daily self-employment income of the individual for the taxable year, or
+
+
“(ii) +
$200.
+
+
+
+
“(2) Average daily self-employment income.—For purposes of this subsection, the term ‘average daily self-employment income’ means an amount equal to— +
“(A) +
the net earnings from self-employment income of the individual for the taxable year, divided by
+
+
“(B) +
260.
+
+
+
“(4) [(3)] Election to use prior year net earnings from self-employment income.— +
In the case of an individual who elects (at such time and in such manner as the Secretary, or the Secretary’s delegate, may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.
+
+
+
“(d) Special Rules.— +
“(1) Credit refundable.— +
“(A) In general.— +
The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
+
+
“(B) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(2) Documentation.— +
No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual.
+
+
“(3) Denial of double benefit.— +
In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code [of 1986]) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7003(b)(1) [26 U.S.C. 3111 note] exceeds $10,000.
+
+
“(4) Certain terms.— +
Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.
+
+
“(5) References to emergency family and medical leave expansion act.— +
Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.
+
+
+
“(e) Application of Section.— +
Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act [Mar. 18, 2020], and ending on March 31, 2021, may be taken into account under subsection (c)(1)(A).
+
+
“(f) Application of Credit in Certain Possessions.— +
“(1) Payments to possessions with mirror code tax systems.— +
The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective possession.
+
+
“(2) Payments to other possessions.— +
The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury (or the Secretary’s delegate), under which such possession will promptly distribute such payments to its residents.
+
+
“(3) Mirror code tax system.— +
For purposes of this section, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
+
+
“(4) Treatment of payments.— +
For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+
+
“(e) Regulations.—The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— +
“(1) +
regulations or other guidance to prevent the avoidance of the purposes of this Act [div. G of Pub. L. 116–127, enacting provisions set out as notes under this section and section 3111 of this title], and
+
+
“(2) +
regulations or other guidance to minimize compliance and record-keeping burdens under this section.”
+
+
+
+
+
Temporary Employee Payroll Tax Cut +

Pub. L. 111–312, title VI, § 601, Dec. 17, 2010, 124 Stat. 3309, as amended by Pub. L. 112–78, title I, § 101(a)–(d), Dec. 23, 2011, 125 Stat. 1281, 1282; Pub. L. 112–96, title I, § 1001(a), (b), Feb. 22, 2012, 126 Stat. 158, provided that:

+
“(a) In General.—Notwithstanding any other provision of law— +
“(1) +
with respect to any taxable year which begins in the payroll tax holiday period, the rate of tax under section 1401(a) of the Internal Revenue Code of 1986 shall be 10.40 percent, and
+
+
“(2) +
with respect to remuneration received during the payroll tax holiday period, the rate of tax under 3101(a) of such Code shall be 4.2 percent (including for purposes of determining the applicable percentage under sections 3201(a) and 3211(a)(1) [probably means 3211(a)] of such Code).
+
+
+
“(b) Coordination With Deductions for Employment Taxes.— +
“(1) Deduction in computing net earnings from self-employment.— +
For purposes of applying section 1402(a)(12) of the Internal Revenue Code of 1986, the rate of tax imposed by subsection 1401(a) of such Code shall be determined without regard to the reduction in such rate under this section.
+
+
“(2) Individual deduction.—In the case of the taxes imposed by section 1401 of such Code for any taxable year which begins in the payroll tax holiday period, the deduction under section 164(f) of such Code with respect to such taxes shall be equal to the sum of— +
“(A) +
59.6 percent of the portion of such taxes attributable to the tax imposed by section 1401(a) of such Code (determined after the application of this section), plus
+
+
“(B) +
one-half of the portion of such taxes attributable to the tax imposed by section 1401(b) of such Code.
+
+
+
+
“(c) Payroll Tax Holiday Period.— +
The term ‘payroll tax holiday period’ means calendar years 2011 and 2012.
+
+
“(d) Employer Notification.— +
The Secretary of the Treasury shall notify employers of the payroll tax holiday period in any manner the Secretary deems appropriate.
+
+
“(e) Transfers of Funds.— +
“(1) Transfers to federal old-age and survivors insurance trust fund.— +
There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) amounts equal to the reduction in revenues to the Treasury by reason of the application of subsection (a). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted.
+
+
“(2) Transfers to social security equivalent benefit account.— +
There are hereby appropriated to the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of the application of subsection (a)(2). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Account had such amendments not been enacted.
+
+
“(3) Coordination with other federal laws.— +
For purposes of applying any provision of Federal law other than the provisions of the Internal Revenue Code of 1986, the rate of tax in effect under section 3101(a) of such Code shall be determined without regard to the reduction in such rate under this section.”
+
+
+
+

[Pub. L. 112–96, title I, § 1001(c), Feb. 22, 2012, 126 Stat. 159, provided that:

“The amendments made by this section [amending section 601 of Pub. L. 111–312, set out above] shall apply to remuneration received, and taxable years beginning, after December 31, 2011.”
+] +

[Pub. L. 112–78, title I, § 101(e), Dec. 23, 2011, 125 Stat. 1282, provided that:

+

[“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending section 601 of Pub. L. 111–312, set out above] shall apply to remuneration received, and taxable years beginning, after December 31, 2011.

+

[“(2) Technical amendments.—The amendments made by subsection (d) [amending section 601(b)(2) of Pub. L. 111–312, set out above] shall take effect as if included in the enactment of section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 [Pub. L. 111–312].”]

+
+
Land Diverted Under 1983 Payment-in-Kind Program +

Land diverted from production of agricultural commodities under a 1983 payment-in-kind program to be treated, for purposes of this chapter, as used during the 1983 crop year by qualified taxpayers in the active conduct of the trade or business of farming, with qualified taxpayers who materially participate in the diversion and devotion to conservation uses under a 1983 payment-in-kind program to be treated as materially participating in the operation of such land during the 1983 crop year, see section 3 of Pub. L. 98–4, set out as a note under section 61 of this title.

+
+
Deduction by or Credit Against Individual Income Tax for Taxes Paid Into Foreign Social Security System Pursuant to International Agreement +

Pub. L. 95–216, title III, § 317(b)(4), Dec. 20, 1977, 91 Stat. 1540, provided that:

“Notwithstanding any other provision of law, taxes paid by any individual to any foreign country with respect to any period of employment or self-employment which is covered under the social security system of such foreign country in accordance with the terms of an agreement entered into pursuant to section 233 of the Social Security Act [section 433 of Title 42, The Public Health and Welfare] shall not, under the income tax laws of the United States, be deductible by, or creditable against the income tax of, any such individual.”
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+ + + + + + + + + + + + + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1r7_lii_42_433.html b/data/external/snapshots/income_resources_ce1_v1/ce1r7_lii_42_433.html new file mode 100644 index 00000000..7382dfc2 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1r7_lii_42_433.html @@ -0,0 +1,842 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 42 U.S. Code § 433 - International agreements | U.S. Code | US Law | LII / Legal Information Institute + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

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42 U.S. Code § 433 - International agreements

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+prev | next +
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(a) Purpose of agreement +
+

The President is authorized (subject to the succeeding provisions of this section) to enter into agreements establishing totalization arrangements between the social security system established by this subchapter and the social security system of any foreign country, for the purposes of establishing entitlement to and the amount of old-age, survivors, disability, or derivative benefits based on a combination of an individual’s periods of coverage under the social security system established by this subchapter and the social security system of such foreign country.

+
+
+
(b) DefinitionsFor the purposes of this section— +
(1) +
the term “social security system” means, with respect to a foreign country, a social insurance or pension system which is of general application in the country and under which periodic benefits, or the actuarial equivalent thereof, are paid on account of old age, death, or disability; and
+
+
(2) +
the term “period of coverage” means a period of payment of contributions or a period of earnings based on wages for employment or on self-employment income, or any similar period recognized as equivalent thereto under this subchapter or under the social security system of a country which is a party to an agreement entered into under this section.
+
+
+
(c) Crediting periods of coverage; conditions of payment of benefits +
(1) Any agreement establishing a totalization arrangement pursuant to this section shall provide— +
(A) +
that in the case of an individual who has at least 6 quarters of coverage as defined in section 413 of this title and periods of coverage under the social security system of a foreign country which is a party to such agreement, periods of coverage of such individual under such social security system of such foreign country may be combined with periods of coverage under this subchapter and otherwise considered for the purposes of establishing entitlement to and the amount of old-age, survivors, and disability insurance benefits under this subchapter;
+
+
(B) +
(i) +
that employment or self-employment, or any service which is recognized as equivalent to employment or self-employment under this subchapter or the social security system of a foreign country which is a party to such agreement, shall, on or after the effective date of such agreement, result in a period of coverage under the system established under this subchapter or under the system established under the laws of such foreign country, but not under both, and (ii) the methods and conditions for determining under which system employment, self-employment, or other service shall result in a period of coverage; and
+
+
+
(C) +
that where an individual’s periods of coverage are combined, the benefit amount payable under this subchapter shall be based on the proportion of such individual’s periods of coverage which was completed under this subchapter.
+
+
+
(2) +
Any such agreement may provide that an individual who is entitled to cash benefits under this subchapter shall, notwithstanding the provisions of section 402(t) of this title, receive such benefits while he resides in a foreign country which is a party to such agreement.
+
+
(3) +
Section 426 of this title shall not apply in the case of any individual to whom it would not be applicable but for this section or any agreement or regulation under this section.
+
+
(4) +
Any such agreement may contain other provisions which are not inconsistent with the other provisions of this subchapter and which the President deems appropriate to carry out the purposes of this section.
+
+
+
(d) Regulations +
+

The Commissioner of Social Security shall make rules and regulations and establish procedures which are reasonable and necessary to implement and administer any agreement which has been entered into in accordance with this section.

+
+
+
(e) Reports to Congress; effective date of agreements +
(1) +
Any agreement to establish a totalization arrangement entered into pursuant to this section shall be transmitted by the President to the Congress together with a report on the estimated number of individuals who will be affected by the agreement and the effect of the agreement on the estimated income and expenditures of the programs established by this chapter.
+
+
(2) +
Such an agreement shall become effective on any date, provided in the agreement, which occurs after the expiration of the period (following the date on which the agreement is transmitted in accordance with paragraph (1)) during which at least one House of the Congress has been in session on each of 60 days; except that such agreement shall not become effective if, during such period, either House of the Congress adopts a resolution of disapproval of the agreement.
+
+
+
(Aug. 14, 1935, ch. 531, title II, § 233, as added Pub. L. 95–216, title III, § 317(a), Dec. 20, 1977, 91 Stat. 1538; amended Pub. L. 97–35, title XXII, § 2201(b)(12), Aug. 13, 1981, 95 Stat. 831; Pub. L. 98–21, title III, § 326(a), Apr. 20, 1983, 97 Stat. 126; Pub. L. 98–369, div. B, title VI, § 2663(j)(3)(A)(v), July 18, 1984, 98 Stat. 1170; Pub. L. 103–296, title I, § 107(a)(4), Aug. 15, 1994, 108 Stat. 1478.)
+
+
 +
+
+ +
+
+
Editorial Notes
+
Amendments +

1994—Subsec. (d). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary”.

+

1984—Subsec. (d). Pub. L. 98–369 struck out “of Health, Education, and Welfare” after “Secretary”.

+

1983—Subsec. (e)(2). Pub. L. 98–21 substituted “during which at least one House of the Congress has been in session on each of 60 days” for “during which each House of the Congress has been in session on each of 90 days”.

+

1981—Subsec. (c)(2). Pub. L. 97–35 struck out provision permitting the agreement to provide that if the benefit paid by the United States to an individual who legally resides in the United States when added to the benefit paid by the foreign country is less than the benefit amount payable to such individual based on the first figure in, or deemed to be in, column IV of the table in section 415(a) of this title in the case of an individual becoming eligible before Jan. 1, 1979, or based on a primary insurance amount determined under section 415(a)(1)(C)(i)(I) of this title in the case of an individual becoming eligible for such benefit on or after such date, the benefit paid by the United States be increased so that the two benefits equal the benefit amount that would be payable.

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 1994 Amendment +

Amendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+
+
Effective Date of 1984 Amendment +

Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective Date of 1983 Amendment +

Pub. L. 98–21, title III, § 326(b), Apr. 20, 1983, 97 Stat. 126, provided that:

“The amendment made by subsection (a) [amending this section] shall be effective on the date of the enactment of this Act [Apr. 20, 1983].”
+
+
Effective Date of 1981 Amendment +

Amendment by Pub. L. 97–35 applicable with respect to benefits for months after December 1981, with certain exceptions, see section 2(j)(2)–(4) of Pub. L. 97–123, set out as a note under section 415 of this title.

+
+
 +
+
+ + + + + + + + + + + + + +
CFR TitleParts
20 + + 404 + +
+
+
+
+
+ + +
+
+
+ + + + +
+ + + + + + +
+ + + + + + + + + + + + + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/ce1r7_usc1994_10_2360.html b/data/external/snapshots/income_resources_ce1_v1/ce1r7_usc1994_10_2360.html new file mode 100644 index 00000000..71a4a43c --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/ce1r7_usc1994_10_2360.html @@ -0,0 +1,27 @@ +U.S.C. Title 10 - ARMED FORCES +10 U.S.C.
+United States Code, 1994 Edition
+Title 10 - ARMED FORCES
+Subtitle A - General Military Law
+PART IV - SERVICE, SUPPLY, AND PROCUREMENT
+CHAPTER 139 - RESEARCH AND DEVELOPMENT
+Sec. 2360 - Research and development laboratories: contracts for services of university students
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§2360. Research and development laboratories: contracts for services of university students

+ + +

(a) Subject to the availability of appropriations for such purpose, the Secretary of Defense may procure by contract under the authority of this section the temporary or intermittent services of students at institutions of higher learning for the purpose of providing technical support at defense research and development laboratories. Such contracts may be made directly with such students or with nonprofit organizations employing such students.

+

(b) Students providing services pursuant to a contract made under subsection (a) shall be considered to be employees for the purposes of chapter 81 of title 5, relating to compensation for work injuries, and to be employees of the government for the purposes of chapter 171 of title 28, relating to tort claims. Such students who are not otherwise employed by the Federal Government shall not be considered to be Federal employees for any other purpose.

+

(c) The Secretary of Defense shall prescribe regulations to carry out this section. Such regulations shall include definitions for the purposes of this section of the terms “student”, “institution of higher learning”, and “nonprofit organization”.

+ + +

(Added Pub. L. 97–86, title VI, §603(a), Dec. 1, 1981, 95 Stat. 1110.)

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/cfr_1996_20_4041082_r1.txt b/data/external/snapshots/income_resources_ce1_v1/cfr_1996_20_4041082_r1.txt new file mode 100644 index 00000000..f784be80 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/cfr_1996_20_4041082_r1.txt @@ -0,0 +1,194 @@ +
+[Title 20 CFR 404.1082]
+[Code of Federal Regulations (annual edition) - April 1, 1996 Edition]
+[Title 20 - EMPLOYEES' BENEFITS]
+[Chapter III - SOCIAL SECURITY ADMINISTRATION]
+[Part 404 - FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )]
+[Subpart K - Employment, Wages, Self-Employment, and Self-Employment]
+[Sec. 404.1082 - Rentals from real estate; material participation.]
+[From the U.S. Government Publishing Office]
+
+
+
+
+  20
+  EMPLOYEES' BENEFITS
+  2
+  1996-04-01
+  1996-04-01
+  false
+  Rentals from real estate; material participation.
+  404.1082
+  Sec. 404.1082
+  
+    EMPLOYEES' BENEFITS
+    SOCIAL SECURITY ADMINISTRATION
+    FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
+    Employment, Wages, Self-Employment, and Self-Employment
+  
+
+
+Sec. 404.1082  Rentals from real estate; material participation.
+
+    (a) In general. Your rentals from real estate and from personal 
+property leased with the real estate (including rentals paid in crop 
+shares) and the deductions attributable to the rentals are excluded in 
+figuring your net earnings from self-employment, unless you receive the 
+rentals in the course of a trade or business as a real estate dealer. If 
+you are an owner or lessee of land, rentals paid in crop shares include 
+income you get under an agreement with another person if the arrangement 
+provides for the following:
+    (1) The other person will produce agricultural or horticultural 
+commodities on the land.
+    (2) The commodities produced, or the income from their sale, will be 
+divided between you and the other person.
+    (3) The amount of your share depends on the amount of the 
+commodities produced.
+    (b) Real estate dealers. (1) You are a real estate dealer if you are 
+engaged in the business of selling real estate to customers for profit.
+    (2) If you merely hold real estate for investment or speculation and 
+receive rental income from it, you are not considered a real estate 
+dealer.
+    (3) If you are a real estate dealer, but also hold real estate for 
+investment or speculation in addition to real estate you hold for sale 
+to customers, only the rental income from the real estate held for sale 
+to customers and the deductions attributable to it are included in 
+determining your net earnings from self-employment. The rental income 
+from real estate you hold for investment or speculation and the 
+deductions attributable to it are not counted in figuring your net 
+earnings from self-employment.
+    (c) Special rule for farm rental income--(1) In general. If you own 
+or lease land, any income you derive from it is included in figuring 
+your net earnings from self-employment if--
+    (i) The income results from an arrangement between you and another 
+person which provides for the other person to produce agricultural or 
+horticultural commodities on the land that you own or lease and for you 
+to materially participate in the production or the management of the 
+production of the agricultural or horticultural commodities; and
+    (ii) You actually do materially participate.
+
+[[Page 262]]
+
+    (2) Nature of arrangement. (i) The arrangement between you and the 
+other person may be either oral or written. It must provide that the 
+other person will produce one or more agricultural or horticultural 
+commodities and that you will materially participate in the production 
+or the management of the production of the commodities.
+    (ii) The term production, refers to the physical work performed and 
+the expenses incurred in producing a commodity. It includes activities 
+like the actual work of planting, cultivating, and harvesting crops, and 
+the furnishing of machinery, implements, seed, and livestock.
+    (iii) The term management of the production, refers to services 
+performed in making managerial decisions about the production of the 
+crop, such as when to plant, cultivate, dust, spray, or harvest, and 
+includes advising and consulting, making inspections, and making 
+decisions on matters, such as rotation of crops, the type of crops to be 
+grown, the type of livestock to be raised, and the type of machinery and 
+implements to be furnished.
+    (3) Material participation. (i) If you show that you periodically 
+advise or consult with the other person, who under the rental 
+arrangement produces the agricultural or horticultural commodities, and 
+also show that you periodically inspect the production activities on the 
+land, you will have presented strong evidence that you are materially 
+participating.
+    (ii) If you also show that you furnish a large portion of the 
+machinery, tools, and livestock used in the production of the 
+commodities, or that you furnish or advance monies, or assume financial 
+responsibility, for a substantial part of the expense involved in the 
+production of the commodities, you will have established that you are 
+materially participating.
+    (4) Employees or agents. We consider any farm rental arrangement 
+entered into by your employee or agent and another person to be an 
+arrangement entered into by you. However, we do not consider the 
+services of an employee or agent as your services in determining the 
+extent to which you have participated in the production or management of 
+production of a commodity.
+    (5) Examples.
+
+    Example 1. After the death of her husband, Ms. A rents her farm, 
+together with its machinery and equipment, to B for one-half of the 
+proceeds from the commodities produced on the farm by B. It is agreed 
+that B will live in the tenant house on the farm and be responsible for 
+the overall operation of the farm, such as planting, cultivating, and 
+harvesting the field crops, caring for the orchard and harvesting the 
+fruit and caring for the livestock and poultry. It also is agreed that 
+Ms. A will continue to live in the farm residence and help B operate the 
+farm. Under the agreement it is expected that Ms. A will regularly 
+operate and clean the cream separator and feed the poultry flock and 
+collect the eggs. When possible she will assist B in such work as 
+spraying the fruit trees, penning livestock, culling the poultry, and 
+controlling weeds. She will also assist in preparing the meals when B 
+engages seasonal workers. The agreement between Ms. A and B clearly 
+provides that she will materially participate in the overall production 
+operations to be conducted on her farm by B. In actual practice, Ms. A 
+regularly performs those services. The regularly performed services are 
+material to the production of an agricultural commodity, and the 
+services performed are material to the production operations to which 
+they relate. The furnishing of a substantial portion of the farm 
+machinery and equipment also supports the conclusion that Ms. A has 
+materially participated. Accordingly, the rental income Ms. A receives 
+from her farm should be included in her net earnings from self-
+employment.
+    Example 2. G owns a fully-equipped farm which he rents to H under an 
+arrangement which provides that G will materially participate in the 
+management of the production of crops raised on the farm under the 
+arrangement. G lives in town about 5 miles from the farm. About twice a 
+month he visits the farm and looks over the buildings and equipment. G 
+may occasionally, in an emergency, discuss with H some phase of a crop 
+production activity. In effect, H has complete charge of the management 
+of farming operations regardless of the understanding between him and G. 
+Although G pays one-half of the cost of the seed and fertilizer and is 
+charged for the cost of materials purchased by H to make all necessary 
+repairs, G's activities are not material in the crop production 
+activities. Accordingly, G's income from the crops is not included in 
+net earnings from self-employment.
+
+    (d) Rental income from living quarters--(1) No services provided for 
+occupants. Payments you receive for renting living quarters in a private 
+residence, duplex, or multiple-housing unit are generally rental income 
+from real estate.
+
+[[Page 263]]
+
+Except in the case of real estate dealers, these payments are excluded 
+in determining net earnings from self-employment, even if the payments 
+are in part attributable to personal property furnished under the lease.
+    (2) Services provided for occupants. (i) Payments you receive for 
+renting living quarters where services are also provided to the 
+occupant, as in hotels, boarding houses, or apartment houses furnishing 
+hotel services, or in tourist camps or tourist homes, are included in 
+determining your net earnings from self-employment. Any payments you 
+receive for the use of space in parking lots, warehouses, or storage 
+garages are also included in determining your net earnings from self-
+employment.
+    (ii) Generally, we consider services to be provided to the occupant 
+if they are primarily for the occupant's convenience and are other than 
+those usually provided in connection with the rental of rooms or other 
+space for occupancy only. We consider the supplying of maid service to 
+be a service provided to the occupant. However, we do not consider the 
+furnishing of heat and light, the cleaning of public entrances, exits, 
+stairways, and lobbies and the collection of trash, as services provided 
+to the occupant.
+
+    Example. A owns a building containing four apartments. During the 
+taxable year, A received $1,400 from apartments numbered 1 and 2, which 
+are rented without services provided to the occupants, and $3,600 from 
+apartments numbered 3 and 4, which are rented with services provided. 
+A's fixed expenses for the four apartments are $1,200 during the taxable 
+year. In addition, A has $500 of expenses attributable to the services 
+provided to the occupants of apartments 3 and 4. In determining his net 
+earnings from self-employment, A includes the $3,600 received from 
+apartments 3 and 4, and the expenses of $1,100 ($500 plus one-half of 
+$1,200) attributable to them. The rentals and expenses attributable to 
+apartments 1 and 2 are excluded. Therefore, A has $2,500 of net earnings 
+from self-employment from the building for the taxable year.
+
+    (e) Treatment of business income which includes rentals from real 
+estate. If an individual or a partnership is engaged in a trade or 
+business other than real estate, and part of the income is rentals from 
+real estate, only that part of the income which is not rentals and the 
+expenses attributable to that portion are included in determining net 
+earnings from self-employment.
+
+
+
diff --git a/data/external/snapshots/income_resources_ce1_v1/cfr_2024_20_4041082.xml b/data/external/snapshots/income_resources_ce1_v1/cfr_2024_20_4041082.xml new file mode 100644 index 00000000..2f2c69cb --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/cfr_2024_20_4041082.xml @@ -0,0 +1,113 @@ + + + + + 20 + Employees' Benefits + 2 + 2024-04-01 + 2024-04-01 + false + Rentals from real estate; material participation. + 404.1082 + Section 404.1082 + + Employees' Benefits + SOCIAL SECURITY ADMINISTRATION + FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) + Employment, Wages, Self-Employment, and Self-Employment Income + Self-Employment Income + + +
+ § 404.1082 + Rentals from real estate; material participation. +

+ (a) + In general. + Your rentals from real estate and from personal property leased with the real estate (including rentals paid in crop shares) and the deductions attributable to the rentals are excluded in figuring your net earnings from self-employment, unless you receive the rentals in the course of a trade or business as a real estate dealer. If you are an owner or lessee of land, rentals paid in crop shares include income you get under an agreement with another person if the arrangement provides for the following: +

+

(1) The other person will produce agricultural or horticultural commodities on the land.

+

(2) The commodities produced, or the income from their sale, will be divided between you and the other person.

+

(3) The amount of your share depends on the amount of the commodities produced.

+

+ (b) + Real estate dealers. + (1) You are a real estate dealer if you are engaged in the business of selling real estate to customers for profit. +

+

(2) If you merely hold real estate for investment or speculation and receive rental income from it, you are not considered a real estate dealer.

+

(3) If you are a real estate dealer, but also hold real estate for investment or speculation in addition to real estate you hold for sale to customers, only the rental income from the real estate held for sale to customers and the deductions attributable to it are included in determining your net earnings from self-employment. The rental income from real estate you hold for investment or speculation and the deductions attributable to it are not counted in figuring your net earnings from self-employment.

+

+ (c) + Special rule for farm rental income + —(1) + In general. + If you own or lease land, any income you derive from it is included in figuring your net earnings from self-employment if— +

+

(i) The income results from an arrangement between you and another person which provides for the other person to produce agricultural or horticultural commodities on the land that you own or lease and for you to materially participate in the production or the management of the production of the agricultural or horticultural commodities; and

+

(ii) You actually do materially participate.

+

+ (2) + Nature of arrangement. + (i) The arrangement between you and the other person may be either oral or written. It must provide that the other person will produce one or more agricultural or horticultural commodities and that you will materially participate in the production or the management of the production of the commodities. +

+

+ (ii) The term + production, + refers to the physical work performed and the expenses incurred in producing a commodity. It includes activities like the actual work of planting, cultivating, and harvesting crops, and the furnishing of machinery, implements, seed, and livestock. + +

+

+ (iii) The term + management of the production, + refers to services performed in making managerial decisions about the production of the crop, such as when to plant, cultivate, dust, spray, or harvest, and includes advising and consulting, making inspections, and making decisions on matters, such as rotation of crops, the type of crops to be grown, the type of livestock to be raised, and the type of machinery and implements to be furnished. +

+

+ (3) + Material participation. + (i) If you show that you periodically advise or consult with the other person, who under the rental arrangement produces the agricultural or horticultural commodities, and also show that you periodically inspect the production activities on the land, you will have presented strong evidence that you are materially participating. +

+

(ii) If you also show that you furnish a large portion of the machinery, tools, and livestock used in the production of the commodities, or that you furnish or advance monies, or assume financial responsibility, for a substantial part of the expense involved in the production of the commodities, you will have established that you are materially participating.

+

+ (4) + Employees or agents. + We consider any farm rental arrangement entered into by your employee or agent and another person to be an arrangement entered into by you. However, we do not consider the services of an employee or agent as your services in determining the extent to which you have participated in the production or management of production of a commodity. +

+

+ (5) + Examples. +

+ + Example 1. +

After the death of her husband, Ms. A rents her farm, together with its machinery and equipment, to B for one-half of the proceeds from the commodities produced on the farm by B. It is agreed that B will live in the tenant house on the farm and be responsible for the overall operation of the farm, such as planting, cultivating, and harvesting the field crops, caring for the orchard and harvesting the fruit and caring for the livestock and poultry. It also is agreed that Ms. A will continue to live in the farm residence and help B operate the farm. Under the agreement it is expected that Ms. A will regularly operate and clean the cream separator and feed the poultry flock and collect the eggs. When possible she will assist B in such work as spraying the fruit trees, penning livestock, culling the poultry, and controlling weeds. She will also assist in preparing the meals when B engages seasonal workers. The agreement between Ms. A and B clearly provides that she will materially participate in the overall production operations to be conducted on her farm by B. In actual practice, Ms. A regularly performs those services. The regularly performed services are material to the production of an agricultural commodity, and the services performed are material to the production operations to which they relate. The furnishing of a substantial portion of the farm machinery and equipment also supports the conclusion that Ms. A has materially participated. Accordingly, the rental income Ms. A receives from her farm should be included in her net earnings from self-employment.

+ + + Example 2. +

G owns a fully-equipped farm which he rents to H under an arrangement which provides that G will materially participate in the management of the production of crops raised on the farm under the arrangement. G lives in town about 5 miles from the farm. About twice a month he visits the farm and looks over the buildings and equipment. G may occasionally, in an emergency, discuss with H some phase of a crop production activity. In effect, H has complete charge of the management of farming operations regardless of the understanding between him and G. Although G pays one-half of the cost of the seed and fertilizer and is charged for the cost of materials purchased by H to make all necessary repairs, G's activities are not material in the crop production activities. Accordingly, G's income from the crops is not included in net earnings from self-employment.

+ +

+ (d) + Rental income from living quarters + —(1) + No services provided for occupants. + Payments you receive for renting living quarters in a private residence, duplex, or multiple-housing unit are generally rental income from real estate. Except in the case of real estate dealers, these payments are excluded in determining net earnings from self-employment, even if the payments are in part attributable to personal property furnished under the lease. +

+

+ (2) + Services provided for occupants. + (i) Payments you receive for renting living quarters where services are also provided to the occupant, as in hotels, boarding houses, or apartment houses furnishing hotel services, or in tourist camps or tourist homes, are included in determining your net earnings from self-employment. Any payments you receive for the use of space in parking lots, warehouses, or storage garages + + are also included in determining your net earnings from self-employment. +

+

(ii) Generally, we consider services to be provided to the occupant if they are primarily for the occupant's convenience and are other than those usually provided in connection with the rental of rooms or other space for occupancy only. We consider the supplying of maid service to be a service provided to the occupant. However, we do not consider the furnishing of heat and light, the cleaning of public entrances, exits, stairways, and lobbies and the collection of trash, as services provided to the occupant.

+ + Example: +

A owns a building containing four apartments. During the taxable year, A received $1,400 from apartments numbered 1 and 2, which are rented without services provided to the occupants, and $3,600 from apartments numbered 3 and 4, which are rented with services provided. A's fixed expenses for the four apartments are $1,200 during the taxable year. In addition, A has $500 of expenses attributable to the services provided to the occupants of apartments 3 and 4. In determining his net earnings from self-employment, A includes the $3,600 received from apartments 3 and 4, and the expenses of $1,100 ($500 plus one-half of $1,200) attributable to them. The rentals and expenses attributable to apartments 1 and 2 are excluded. Therefore, A has $2,500 of net earnings from self-employment from the building for the taxable year.

+ +

+ (e) + Treatment of business income which includes rentals from real estate. + If an individual or a partnership is engaged in a trade or business other than real estate, and part of the income is rentals from real estate, only that part of the income which is not rentals and the expenses attributable to that portion are included in determining net earnings from self-employment. +

+
+ diff --git a/data/external/snapshots/income_resources_ce1_v1/federal_register_1975_07_10_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/federal_register_1975_07_10_extract.pdf new file mode 100644 index 00000000..1b69c793 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/federal_register_1975_07_10_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/federal_register_1975_07_10_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/federal_register_1975_07_10_extract.pdf.txt new file mode 100644 index 00000000..38ef5c49 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/federal_register_1975_07_10_extract.pdf.txt @@ -0,0 +1,451 @@ +RULES AND REGULATIONS 29071 +also available for examination at the +headquarters of that region. Individual +copies of SIAPs may be purchased from +the FAA Public Information Center, +AIS-230, 800 Independence Avenue; SW, +Washington, D.C. 20591 or from the ap­ +plicable FAA regional office in accord­ +ance with the fee schedule prescribed in +49 CFR 7.85. This fee is payable in ad­ +vance and may be paid by check, draft, +or postal money order payable to the +Treasurer of the United States. A weekly +transmittal of all SIAP changes and ad­ +ditions may be obtained by subscription +at an annual rate of $150.00 per annum +from the Superintendent of Documents, +U.S. Government Printing Office, Wash­ +ington, D.C. 20402. Additional copies +mailed to the same address may be or­ +dered for $30.00 each. +„ Since a situation exists that requires +immediate adoption of this amendment, +I find that further notice and public +procedure hereon is impracticable and +good cause exists for making it effective +in less' than 30 days.. V +In consideration of the foregoing, +Part 97 of the Federal Aviation Regula­ +tions is amended as follows, effective on +the dates specified: +1. Section 97.23 is amended by orig­ +inating, amending, or canceling the fol­ +lowing VOR-VOR/DME SIAPs, effective +August 21,1975. +Elizabeth City, NC—Coast Guard Air Base/ +Municipal Arpt., VOR Rwy 1, Arndt. 2. +Elizabeth City, NC—Coast Guard Air Base/ +Municipal Arpt., VOR Rwy 19, Arndt. 2. +Greenwood, MS—Greenwood-LeFlore Arpt.• +VOR Rwy 5, Arndt. 5. +LaPorte, IN—LaPorte Municipal Arpt., VOR- +A, Orig. +Rochelle, IL—Rochelle Municipal Arpt., +VOR-A, Arndt. 2. +* * *effective August 7,1975: +Boise, ID—Boise Air Terminal, VOR/DME +Rwys 10L and R, Amdt. 1. +Boise, ID—Boise Air Terminal, VORRwys 10L +and R, Amdt. 16. +Boise, ID—Boise Air Terminal, VORTAC Rwv +28L, Amdt. 5. +* * *effective July 24,1975: +Westerly, RI—Westerly State Arpt., VOR-A, +Amdt. 5. +* * *effective July 17,1975: +Port Dodge, IA—Port Dodge Municipal Arpt., +VOR Rwy 12, Amdt. 9. +Port Dodge, IA—Fort Dodge Municipal Arpt., +VORTAC Rwy 30, Amdt. 5. +Marion, OH—Marion Municipal Arpt., VOR +Rwy 24, Orig. +2. Section 97.27 is amended by orig +mating, amending, or canceling the fol +lowing NDB/ADF SIAPs, effective Au +gust 21,9175. +Cozad, NE—Cozad Municipal Arpt., NDB +Rwy 13, Orig. +Elizabeth City, NC—Coast Guard Air Base/ +Municipal Arpt., NDB-A, Amdt. 3. +* * *effective August 14,1975: +Nome, AK—Nome Arpt., NDB Rwy 27, Amdt. +3. +* * *effective August 7,1975: +Boise, ID—Boise Air Terminal, NDB Rwys +10L and R. Amdt. 23. +* * *effective July 17,1975: +Port Dodge, IA—Fort Dodge Municipal Arpt., +NDB Rwy 6, Orig. +Marion, OH—Marion Municipal Arpt., NDB +Rwy 12, Amdt. 4. +3. Section 97.29 is amended by orig­ +inating, amending, or canceling the +following ILS SIAPs, effective July 27, +1975. +Latrobe, PA—Latrobe Arpt., ILS Rwy 23, +Amdt. 7. +Correction +In Docket Nr. 14708, Amendment 974, to +Part 97 of the Federal Aviation Regulations +published in the Federal Register dated +June 26, 1975, on page 27016, under §97.25, +effective August 14, 1975—Change effective +date of Rock Springs, WY, Rock Springs- +Sweetwater Couhty Arpt., LOC/DME (BC) +Rwy 7, Original, to October 9, 1975. +(Secs. 307, 313, 601, 1110, Federal Aviation +Act Of 1958; 49 U.S.C. 1438, 1354, 1421, 1510; +sec. 6(c) Department of Transportation Act, +49 U.S.C. 1655(c)) +Issued in Washington, D.C., on Juty 3, +1975. +James M. Vines, +Chief, +Aircraft Programs Division. +Note: Incorporation by reference pro­ +visions in §§ 97.10 and 97.20 (35 FR +5610) approved by the Director of the +Federal Register on May 12,1969. +[FR Doc.75-17860 Filed 7-9-75;8:45 am] +Title 20— Employee's Benefits +CHAPTER III— SOCIAL SECURITY ADMIN­ +ISTRATION, DEPARTMENT OF HEALTH, +EDUCATION, AND WELFARE +[Regs. No. 4, further amended] +PART 404— FEDERAL OLD-AGE, SURVI­ +VORS, AND DISABILITY INSURANCE +(1950— ) +Subpart K— Employment— Wages— +Self-Employment Income +On February 6, 1975, there was pub­ +lished in the Federal Register (40 FR +5540) a notice of proposed rulemaking +with proposed amendments to Subpart +K of Regulations No. 4 (20 CFR Part +404), regarding implementation of sec­ +tion 10 of P.L. 93— 368, enacted August 7, +1974. The proposed amendments reflect +the provisions of section 10 of Pub. L. +93-368, enacted August 7, 1974, which +provide for the exclusion from social se­ +curity coverage of farm rental income +received by a landowner or tenant who +turns over the management of his farm +to an agent and does not himself mate­ +rially participate in the farm operation. +Under present law, farm rental income +is covered under social security If the +rental arrangement provides that the +landowner or tenant materially partici­ +pate in the production of the agricul­ +tural or horticultural commodities on his +land and if there is material participa­ +tion by the landowner or tenant. In de­ +termining whether the landowner’s or +tenant's actions contribute in a material +way to the production of the commodi­ +ties raised on his farm, his own actions +plus actions of his agent are considered. +Actions by an agent are attributed to the +farm landowner or tenant, so that if the +agent participates in the management +and operation of the farm, the farm- +owner or tenant is also deemed to be +participating even though he does not +personally participate. +A problem has arisen in the Case of +landowners who enter into an agreement +with a professional farm management +company or other person who has the +responsibility to choose a tenant and to +manage and supervise the farm opera­ +tion. In such a situation, the landowner +does not participate in the operation of +the farm and views his income as invest­ +ment income rather than income from +farm self-employment. +Accordingly, the amendment provides +that in such a situation the landowner +would not be considered to participate +in the operation of the farm. Therefore, +his farm income would not count for so­ +cial security purposes if he entered into +ah agreement with another person to +manage or supervise the farm operation, +including the selection of tenants* when +there is in fact no participation on his +part. +No adverse comments have been re­ +ceived. Accordingly, the proposed amend­ +ments are adopted without change as +set forth below. +Effective Date: These amendments +shall be effective July 10,1975. +Dated: June 19,1975. +(Catalog of Federal Domestic Assistance Pro­ +gram No. 13.803, Social Security—Retirement +Insurance) — , +J. B. Cardwell, +Commissioner of Social Security. +Approved: July 2, 1975. +Caspar W. Weinberger, +Secretary of Health, +Education, and Welfare. +"Subpart K of Regulation No. 4 of the +Social Security Administration, as +amended (20 CFR Part 404), is further +amended by revising paragraph (c) (5) +and examples (5) and (6) in paragraph +(c)(6) of §404.1053 to read as follows: +§ 404.1053 Rentals from real estate; +material participation. +* * * * * +(c) Special rule for “includible farm +rental income?’ * * * +* * * * * +(5) Employees or agents. Any arrange­ +ment entered into by an employee or +agent of an owner or tenant and another +person is considered an arrangement en­ +tered into by the owner or tenant for +purposes of satisfying the requirement +set forth in paragraph (c) (2) of this +section that the income must be derived +under an arrangement between the +owner or tenant and another person. For +purposes of determining whether the ar­ +rangement satisfies the requirement set +forth in paragraph (c) (3) of this section +that the parties contemplate that the +owner,or tenant is to materially partici­ +pate in the production or management of +FEDERAL REGISTER, VOL. 40, NO. 133— THURSDAY, JULY 10, 1975 29072 RULES AND REGULATIONS +production of a commodity: (i) for tax­ +able years ending after 1955 and be­ +ginning before January 1, 1974, services +performed by such an employee or agent +are considered services performed by the +owner or tenant in determining the ex­ +tent to which the owner or tenant has +participated in the production or man­ +agement of production of a commodity; +(ii) for taxable years beginning after +December 31, 1973, the activities (in­ +cluding services) of such an employee or +agent shall not be considered as the ac­ +tivities (including services) of the owner +or tenant in determining the extent to +which the owner or tenant has partici­ +pated ii\the production or management +of production of a commodity. +(6) Examples * * * +* * * * * +Example 5. J owned a farm several +miles from the town in which he lived. +He rented the farm to K under an ar­ +rangement which contemplated J’s mate­ +rial participation in the management of +production of wheat. J furnished one- +half the seed and fertilizer and all the +farm equipment and livestock. He em­ +ployed H to perform all the services in +advising, consulting, and inspecting +which were contemplated by the arrange­ +ment, effective with taxable years begin­ +ning after December 31, 1973. J is not +materially participating in the manage­ +ment of production of wheat by K. The +work done by J’s employee, H, is not +attributable to J in determining the ex­ +tent of J’s participation. J’s rental in­ +come from the arrangement is not to +be included in computing his net earn­ +ings from self-employment. +Example 6. Assume the same facts as +in the previous example except that J +appointed the X Bank as his agent to +enter into the rental arrangement with +K and to perform the services which were +contemplated by the arrangement, ef­ +fective with taxable years beginning after +December 31, 1973. J is not materially +participating in the management of pro­ +duction of wheat by K because the work +done by X Bank is not attributable to +J in determining the extent of J’s par­ +ticipation. J’s rental income from the +arrangement would not be included in +computing his net earnings from self- +employment. +* * * » * +(Secs. 205(a), 211(a)(1), and 1102 of the +Social Security Act, as amended, 53 Stat. +1368, as amended, 64 Stat. 503, as amended, +49 Stat. 647, as amended; 42 TJ.S.C. 405(a), +411(a) (l),and 1302) +[FR Doc.75-17887 Filed 7-9-75;8:45 am] +PART 404— FEDERAL OLD-AGE, SURVI­ +VORS, AND DISABILITY INSURANCE +Subpart L— Family Relationship +On February 4, 1975, there was pub­ +lished in the Federal R egister (40 FR +5163), a notice of proposed rulemaking +with a proposed amendment to Subpart +L of Regulations No. 4 (Part 404 of title +20 of the Code of Federal Regulations). +The proposed amendment provides that +a child born out of wedlock to a living +wage earner entitled to old-age insurance +benefits or disability insurance benefits +is a “child” of the wage earner for pur­ +poses of entitlement to child’s insurance +benefits if the wage earner was decreed +by a court to be the child’s father, or +was ordered by a court to contribute to +the child’s support because the child is +his or her son or daughter, or acknowl­ +edged in writing that the child is his or +her son or daughter; or is shown to be +the child’s father by other satisfactory +evidence and is living with the child or +contributing to tie child’s support attiie +time the child’s application is filed. Un­ +der present regulations, a child bom out +of wedlock to a living wage earner after +the wage earner’s entitlement to old-age +or disability insurance benefits has be­ +gun, is precluded from being considered +a “child” for social security purposes. +The proposed amendment changes the +regulations to "conform with the U.S. +Supreme Court’s decision in Jimenez v. +Weinberger, 417 U.S. 628 (1974), which +declared the time requirements of sec­ +tion 216(h) (3) (B) of the Social Security +Act to be unconstitutional. This change +is effective with benefit payments for +months beginning June 1974. +Interested parties were given 30 days +within which to submit data, views, and +arguments. None were received. There­ +fore, the proposed amendment is hereby +adopted with a clarifying change with +respect to the effective date and inclu­ +sion of the amendment as a new para­ +graph rather than as a revision of an +existing paragraph, a change in form +rather than in substance from the +amendment published with a notice of +proposed rulemaking. As thus revised, +the amendment is set forth below. +Regulations No. 4 of the Social Secu­ +rity Administration, asamended (20 CFR +Part 404), are further amended by add­ +ing paragraph (e) to §404.1101 to read +as^follows; +PART 404— FEDERAL OLD-AGE, SURVI­ +VORS AND DISABILITY INSURANCE +(1950-...,) +§ 404.1101 Determination of Relation­ +ship. +Whether a claimant bears the neces­ +sary relationship for entitlement under +title n of the Act, as wife, husband, +widow, widower, child, or parent of the +insured Individual upon whose wages and +self-employment income and application +is based is determined as follows: +* * * * * +(e) If the application for child’s bene­ +fits is filed in or after July 1965 and the +claimant is the natural son or daughter +of the insured individual but does not +have the relationship of child to the in­ +sured individual under the criteria de­ +scribed in paragraph (a) or (c)(1) of +this section, such child will nevertheless +be deemed the child of such insured Indi­ +vidual for purposes of child’s benefits +beginning for months no earlier than +June 1974, if: +(1) In the case of an insured individual +w Jm>is entitled to old-ageinsurance bene­ +fits and in the month before he became +entitled to such benefits was not en­ +titled to disability insurance benefits: +(1) Such insured individual has +acknowledged in writing that the claim­ +ant is his son or daughter* or he has +been decreed by a court to be the father +of the claimant, or he has been ordered +by a court to contribute to the support +of the claimant because claimant is his +son or daughter, or +(ii) Such insured individual is shown +by satisfactory evidence to be the father +of the claimant and is living with or +contributing to the support of the claim­ +ant at the time such application for bene­ +fits is filed; +(2) In the case of an insured individual +who is entitled to disability insurance +benefits or who was entitled to such bene­ +fits in the months before the first month +for which he was entitled to old-age in­ +surance benefits: +(i) Such insured individual has ac­ +knowledged in writing that the claimant +is his son or daughter, or he has been +decreed by a court to be the father of +the claimant, or he has been ordered by a +court to contribute to the support of the +claimant because the claimant was his +son or daughter, or +
+[108th Congress Public Law 203]
+[From the U.S. Government Publishing Office]
+
+
+[DOCID: f:publ203.108]
+
+[[Page 118 STAT. 493]]
+
+Public Law 108-203
+108th Congress
+
+                                 An Act
+
+
+ 
+ To amend the Social Security Act and the Internal Revenue Code of 1986 
+ to provide additional safeguards for Social Security and Supplemental 
+  Security Income beneficiaries with representative payees, to enhance 
+      program protections, and for other purposes. <<NOTE: Mar. 2, 
+                          2004 -  [H.R. 743]>> 
+
+    Be it enacted by the Senate and House of Representatives of the 
+United States of America in Congress <<NOTE: Social Security Protection 
+Act of 2004.>> assembled,
+
+SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.
+
+    (a) Short Title.--This <<NOTE: 42 USC 1305 note.>> Act may be cited 
+as the ``Social Security Protection Act of 2004''.
+
+    (b) Table of Contents.--The table of contents for this Act is as 
+follows:
+
+Sec. 1. Short title and table of contents.
+
+                  TITLE I--PROTECTION OF BENEFICIARIES
+
+                    Subtitle A--Representative Payees
+
+Sec. 101. Authority to reissue benefits misused by organizational 
+           representative payees.
+Sec. 102. Oversight of representative payees.
+Sec. 103. Disqualification from service as representative payee of 
+           persons convicted of offenses resulting in imprisonment for 
+           more than 1 year or fleeing prosecution, custody, or 
+           confinement.
+Sec. 104. Fee forfeiture in case of benefit misuse by representative 
+           payees.
+Sec. 105. Liability of representative payees for misused benefits.
+Sec. 106. Authority to redirect delivery of benefit payments when a 
+           representative payee fails to provide required accounting.
+Sec. 107. Survey of use of payments by representative payees.
+
+                         Subtitle B--Enforcement
+
+Sec. 111. Civil monetary penalty authority with respect to wrongful 
+           conversions by representative payees.
+
+                      TITLE II--PROGRAM PROTECTIONS
+
+Sec. 201. Civil monetary penalty authority with respect to withholding 
+           of material facts.
+Sec. 202. Issuance by Commissioner of Social Security of receipts to 
+           acknowledge submission of reports of changes in work or 
+           earnings status of disabled beneficiaries.
+Sec. 203. Denial of title II benefits to persons fleeing prosecution, 
+           custody, or confinement, and to persons violating probation 
+           or parole.
+Sec. 204. Requirements relating to offers to provide for a fee, a 
+           product or service available without charge from the Social 
+           Security Administration.
+Sec. 205. Refusal to recognize certain individuals as claimant 
+           representatives.
+Sec. 206. Criminal penalty for corrupt or forcible interference with 
+           administration of Social Security Act.
+Sec. 207. Use of symbols, emblems, or names in reference to social 
+           security or medicare.
+Sec. 208. Disqualification from payment during trial work period upon 
+           conviction of fraudulent concealment of work activity.
+Sec. 209. Authority for judicial orders of restitution.
+
+[[Page 118 STAT. 494]]
+
+Sec. 210. Authority for cross-program recovery of benefit overpayments.
+Sec. 211. Prohibition on payment of title II benefits to persons not 
+           authorized to work in the United States.
+
+   TITLE III--ATTORNEY REPRESENTATIVE FEE PAYMENT SYSTEM IMPROVEMENTS
+
+Sec. 301. Cap on attorney assessments.
+Sec. 302. Temporary extension of attorney fee payment system to title 
+           XVI claims.
+Sec. 303. Nationwide demonstration project providing for extension of 
+           fee withholding procedures to non-attorney representatives.
+Sec. 304. GAO study regarding the fee payment process for claimant 
+           representatives.
+
+            TITLE IV--MISCELLANEOUS AND TECHNICAL AMENDMENTS
+
+     Subtitle A--Amendments Relating to the Ticket to Work and Work 
+                   Incentives Improvement Act of 1999
+
+Sec. 401. Application of demonstration authority sunset date to new 
+           projects.
+Sec. 402. Expansion of waiver authority available in connection with 
+           demonstration projects providing for reductions in disability 
+           insurance benefits based on earnings.
+Sec. 403. Funding of demonstration projects providing for reductions in 
+           disability insurance benefits based on earnings.
+Sec. 404. Availability of Federal and State work incentive services to 
+           additional individuals.
+Sec. 405. Technical amendment clarifying treatment for certain purposes 
+           of individual work plans under the Ticket to Work and Self-
+           Sufficiency Program.
+Sec. 406. GAO study regarding the Ticket to Work and Self-Sufficiency 
+           Program.
+Sec. 407. Reauthorization of appropriations for certain work incentives 
+           programs.
+
+                  Subtitle B--Miscellaneous Amendments
+
+Sec. 411. Elimination of transcript requirement in remand cases fully 
+           favorable to the claimant.
+Sec. 412. Nonpayment of benefits upon removal from the United States.
+Sec. 413. Reinstatement of certain reporting requirements.
+Sec. 414. Clarification of definitions regarding certain survivor 
+           benefits.
+Sec. 415. Clarification respecting the FICA and SECA tax exemptions for 
+           an individual whose earnings are subject to the laws of a 
+           totalization agreement partner.
+Sec. 416. Coverage under divided retirement system for public employees 
+           in Kentucky and Louisiana.
+Sec. 417. Compensation for the Social Security Advisory Board.
+Sec. 418. Sixty-month period of employment requirement for application 
+           of government pension offset exemption.
+Sec. 419. Disclosure to workers of effect of windfall elimination 
+           provision and government pension offset provision.
+Sec. 420. Post-1956 Military Wage Credits.
+Sec. 420A. Elimination of disincentive to return-to-work for childhood 
+           disability beneficiaries.
+
+                    Subtitle C--Technical Amendments
+
+Sec. 421. Technical correction relating to responsible agency head.
+Sec. 422. Technical correction relating to retirement benefits of 
+           ministers.
+Sec. 423. Technical corrections relating to domestic employment.
+Sec. 424. Technical corrections of outdated references.
+Sec. 425. Technical correction respecting self-employment income in 
+           community property States.
+Sec. 426. Technical amendments to the Railroad Retirement and Survivors' 
+           Improvement Act of 2001.
+
+               Subtitle D--Amendments Related to Title XVI
+
+Sec. 430. Exclusion from income for certain infrequent or irregular 
+           income and certain interest or dividend income.
+Sec. 431. Uniform 9-month resource exclusion periods.
+Sec. 432. Elimination of certain restrictions on the application of the 
+           student earned income exclusion.
+Sec. 433. Exception to retrospective monthly accounting for nonrecurring 
+           income.
+Sec. 434. Removal of restriction on payment of benefits to children who 
+           are born or who become blind or disabled after their military 
+           parents are stationed overseas.
+
+[[Page 118 STAT. 495]]
+
+Sec. 435. Treatment of education-related income and resources.
+Sec. 436. Monthly treatment of uniformed service compensation.
+
+                  TITLE I--PROTECTION OF BENEFICIARIES
+
+                    Subtitle A--Representative Payees
+
+SEC. 101. AUTHORITY TO REISSUE BENEFITS MISUSED BY ORGANIZATIONAL 
+            REPRESENTATIVE PAYEES.
+
+    (a) Title II Amendments.--
+            (1) Reissuance of benefits.--
+        Section <<NOTE: Certification.>> 205(j)(5) of the Social 
+        Security Act (42 U.S.C. 405(j)(5)) is amended by inserting after 
+        the first sentence the following: ``In any case in which a 
+        representative payee that--
+            ``(A) is not an individual (regardless of whether it is a 
+        `qualified organization' within the meaning of paragraph 
+        (4)(B)); or
+            ``(B) is an individual who, for any month during a period 
+        when misuse occurs, serves 15 or more individuals who are 
+        beneficiaries under this title, title VIII, title XVI, or any 
+        combination of such titles;
+
+misuses all or part of an individual's benefit paid to such 
+representative payee, the Commissioner of Social Security shall certify 
+for payment to the beneficiary or the beneficiary's alternative 
+representative payee an amount equal to the amount of such benefit so 
+misused. The provisions of this paragraph are subject to the limitations 
+of paragraph (7)(B).''.
+            (2) Misuse of benefits defined.--Section 205(j) of such Act 
+        (42 U.S.C. 405(j)) is amended by adding at the end the 
+        following:
+
+    ``(8) For purposes of this subsection, misuse of benefits by a 
+representative payee occurs in any case in which the representative 
+payee receives payment under this title for the use and benefit of 
+another person and converts such payment, or any part thereof, to a use 
+other than for the use and benefit of such other person. The 
+Commissioner of Social Security may prescribe by regulation the meaning 
+of the term `use and benefit' for purposes of this paragraph.''.
+    (b) Title VIII Amendments.--
+            (1) Reissuance of benefits.--Section 807(i) of the Social 
+        Security Act (42 U.S.C. 1007(i)) is amended further by inserting 
+        after the first sentence the following: ``In any case in which a 
+        representative payee that--
+                    ``(A) is not an individual; or
+                    ``(B) is an individual who, for any month during a 
+                period when misuse occurs, serves 15 or more individuals 
+                who are beneficiaries under this title, title II, title 
+                XVI, or any combination of such titles;
+        misuses all or part of an individual's benefit paid to such 
+        representative payee, the Commissioner of Social Security shall 
+        pay to the beneficiary or the beneficiary's alternative 
+        representative payee an amount equal to the amount of such 
+        benefit so misused. The provisions of this paragraph are subject 
+        to the limitations of subsection (l)(2).''.
+
+[[Page 118 STAT. 496]]
+
+            (2) Misuse of benefits defined.--Section 807 of such Act (42 
+        U.S.C. 1007) is amended by adding at the end the following:
+
+    ``(j) Misuse of Benefits.--For purposes of this title, misuse of 
+benefits by a representative payee occurs in any case in which the 
+representative payee receives payment under this title for the use and 
+benefit of another person under this title and converts such payment, or 
+any part thereof, to a use other than for the use and benefit of such 
+person. The Commissioner of Social Security may prescribe by regulation 
+the meaning of the term `use and benefit' for purposes of this 
+subsection.''.
+            (3) Technical amendment.--Section 807(a) of such Act (42 
+        U.S.C. 1007(a)) is amended, in the first sentence, by striking 
+        ``for his or her benefit'' and inserting ``for his or her use 
+        and benefit''.
+
+    (c) Title XVI Amendments.--
+            (1) Reissuance of benefits.--Section 1631(a)(2)(E) of such 
+        Act (42 U.S.C. 1383(a)(2)(E)) is amended by inserting after the 
+        first sentence the following: ``In any case in which a 
+        representative payee that--
+            ``(i) is not an individual (regardless of whether it is a 
+        `qualified organization' within the meaning of subparagraph 
+        (D)(ii)); or
+            ``(ii) is an individual who, for any month during a period 
+        when misuse occurs, serves 15 or more individuals who are 
+        beneficiaries under this title, title II, title VIII, or any 
+        combination of such titles;
+
+misuses all or part of an individual's benefit paid to such 
+representative payee, the Commissioner of Social Security shall pay to 
+the beneficiary or the beneficiary's alternative representative payee an 
+amount equal to the amount of such benefit so misused. The provisions of 
+this subparagraph are subject to the limitations of subparagraph 
+(H)(ii).''.
+            (2) Exclusion of reissued benefits from resources.--Section 
+        1613(a) of such Act (42 U.S.C. 1382b(a)) is amended--
+                    (A) in paragraph (12), by striking ``and'' at the 
+                end;
+                    (B) in paragraph (13), by striking the period and 
+                inserting ``; and''; and
+                    (C) by inserting after paragraph (13) the following:
+            ``(14) for the 9-month period beginning after the month in 
+        which received, any amount received by such individual (or 
+        spouse) or any other person whose income is deemed to be 
+        included in such individual's (or spouse's) income for purposes 
+        of this title as restitution for benefits under this title, 
+        title II, or title VIII that a representative payee of such 
+        individual (or spouse) or such other person under section 
+        205(j), 807, or 1631(a)(2) has misused.''.
+            (3) Misuse of benefits defined.--Section 1631(a)(2)(A) of 
+        such Act (42 U.S.C. 1383(a)(2)(A)) is amended by adding at the 
+        end the following:
+
+    ``(iv) For purposes of this paragraph, misuse of benefits by a 
+representative payee occurs in any case in which the representative 
+payee receives payment under this title for the use and benefit of 
+another person and converts such payment, or any part thereof, to a use 
+other than for the use and benefit of such other person. The 
+Commissioner of Social Security may prescribe by regulation
+
+[[Page 118 STAT. 497]]
+
+the meaning of the term `use and benefit' for purposes of this 
+clause.''.
+    (d) Effective Date.--The <<NOTE: Applicability. 42 USC 405 
+note.>> amendments made by this section shall apply to any case of 
+benefit misuse by a representative payee with respect to which the 
+Commissioner of Social Security makes the determination of misuse on or 
+after January 1, 1995.
+
+SEC. 102. OVERSIGHT OF REPRESENTATIVE PAYEES.
+
+    (a) Certification of Bonding and Licensing Requirements for 
+Nongovernmental Organizational Representative Payees.--
+            (1) Title ii amendments.--Section 205(j) of the Social 
+        Security Act (42 U.S.C. 405(j)) is amended--
+                    (A) in paragraph (2)(C)(v), by striking ``a 
+                community-based nonprofit social service agency licensed 
+                or bonded by the State'' in subclause (I) and inserting 
+                ``a certified community-based nonprofit social service 
+                agency (as defined in paragraph (9))'';
+                    (B) in paragraph (3)(F), by striking ``community-
+                based nonprofit social service agencies'' and inserting 
+                ``certified community-based nonprofit social service 
+                agencies (as defined in paragraph (9))'';
+                    (C) in paragraph (4)(B), by striking ``any 
+                community-based nonprofit social service agency which is 
+                bonded or licensed in each State in which it serves as a 
+                representative payee'' and inserting ``any certified 
+                community-based nonprofit social service agency (as 
+                defined in paragraph (9))''; and
+                    (D) by adding after paragraph (8) (as added by 
+                section 101(a)(2) of this Act) the following:
+
+    ``(9) <<NOTE: Regulations.>> For purposes of this subsection, the 
+term `certified community-based nonprofit social service agency' means a 
+community-based nonprofit social service agency which is in compliance 
+with requirements, under regulations which shall be prescribed by the 
+Commissioner, for annual certification to the Commissioner that it is 
+bonded in accordance with requirements specified by the Commissioner and 
+that it is licensed in each State in which it serves as a representative 
+payee (if licensing is available in the State) in accordance with 
+requirements specified by the Commissioner. <<NOTE: Records.>> Any such 
+annual certification shall include a copy of any independent audit on 
+the agency which may have been performed since the previous 
+certification.''.
+            (2) Title xvi amendments.--Section 1631(a)(2) of such Act 
+        (42 U.S.C. 1383(a)(2)) is amended--
+                    (A) in subparagraph (B)(vii), by striking ``a 
+                community-based nonprofit social service agency licensed 
+                or bonded by the State'' in subclause (I) and inserting 
+                ``a certified community-based nonprofit social service 
+                agency (as defined in subparagraph (I))'';
+                    (B) in subparagraph (D)(ii)--
+                          (i) by striking ``or any community-based'' and 
+                      all that follows through ``in accordance'' in 
+                      subclause (II) and inserting ``or any certified 
+                      community-based nonprofit social service agency 
+                      (as defined in subparagraph (I)), if the agency, 
+                      in accordance'';
+
+[[Page 118 STAT. 498]]
+
+                          (ii) by redesignating items (aa) and (bb) as 
+                      subclauses (I) and (II), respectively (and 
+                      adjusting the margins accordingly); and
+                          (iii) by striking ``subclause (II)(bb)'' and 
+                      inserting ``subclause (II)''; and
+                    (C) by adding at the end the following:
+
+    ``(I) <<NOTE: Regulations.>> For purposes of this paragraph, the 
+term `certified community-based nonprofit social service agency' means a 
+community-based nonprofit social service agency which is in compliance 
+with requirements, under regulations which shall be prescribed by the 
+Commissioner, for annual certification to the Commissioner that it is 
+bonded in accordance with requirements specified by the Commissioner and 
+that it is licensed in each State in which it serves as a representative 
+payee (if licensing is available in the State) in accordance with 
+requirements specified by the Commissioner. <<NOTE: Records.>> Any such 
+annual certification shall include a copy of any independent audit on 
+the agency which may have been performed since the previous 
+certification.''.
+            (3) Effective date.--The <<NOTE: 42 USC 405.>> amendments 
+        made by this subsection shall take effect on the first day of 
+        the thirteenth month beginning after the date of the enactment 
+        of this Act.
+
+    (b) Periodic Onsite Review.--
+            (1) Title ii amendment.--Section 205(j)(6) of such Act (42 
+        U.S.C. 405(j)(6)) is amended to read as follows:
+
+    ``(6)(A) In addition to such other reviews of representative payees 
+as the Commissioner of Social Security may otherwise conduct, the 
+Commissioner shall provide for the periodic onsite review of any person 
+or agency located in the United States that receives the benefits 
+payable under this title (alone or in combination with benefits payable 
+under title VIII or title XVI) to another individual pursuant to the 
+appointment of such person or agency as a representative payee under 
+this subsection, section 807, or section 1631(a)(2) in any case in 
+which--
+            ``(i) the representative payee is a person who serves in 
+        that capacity with respect to 15 or more such individuals;
+            ``(ii) the representative payee is a certified community-
+        based nonprofit social service agency (as defined in paragraph 
+        (9) of this subsection or section 1631(a)(2)(I)); or
+            ``(iii) the representative payee is an agency (other than an 
+        agency described in clause (ii)) that serves in that capacity 
+        with respect to 50 or more such individuals.
+
+    ``(B) <<NOTE: Deadline. Reports.>> Within 120 days after the end of 
+each fiscal year, the Commissioner shall submit to the Committee on Ways 
+and Means of the House of Representatives and the Committee on Finance 
+of the Senate a report on the results of periodic onsite reviews 
+conducted during the fiscal year pursuant to subparagraph (A) and of any 
+other reviews of representative payees conducted during such fiscal year 
+in connection with benefits under this title. Each such report shall 
+describe in detail all problems identified in such reviews and any 
+corrective action taken or planned to be taken to correct such problems, 
+and shall include--
+            ``(i) the number of such reviews;
+            ``(ii) the results of such reviews;
+            ``(iii) the number of cases in which the representative 
+        payee was changed and why;
+            ``(iv) the number of cases involving the exercise of 
+        expedited, targeted oversight of the representative payee by the
+
+[[Page 118 STAT. 499]]
+
+        Commissioner conducted upon receipt of an allegation of misuse 
+        of funds, failure to pay a vendor, or a similar irregularity;
+            ``(v) the number of cases discovered in which there was a 
+        misuse of funds;
+            ``(vi) how any such cases of misuse of funds were dealt with 
+        by the Commissioner;
+            ``(vii) the final disposition of such cases of misuse of 
+        funds, including any criminal penalties imposed; and
+            ``(viii) such other information as the Commissioner deems 
+        appropriate.''.
+            (2) Title viii amendment.--Section 807 of such Act (as 
+        amended by section 101(b)(2) of this Act) is amended further by 
+        adding at the end the following:
+
+    ``(k) Periodic Onsite Review.--
+            ``(1) In general.--In addition to such other reviews of 
+        representative payees as the Commissioner of Social Security may 
+        otherwise conduct, the Commissioner may provide for the periodic 
+        onsite review of any person or agency that receives the benefits 
+        payable under this title (alone or in combination with benefits 
+        payable under title II or title XVI) to another individual 
+        pursuant to the appointment of such person or agency as a 
+        representative payee under this section, section 205(j), or 
+        section 1631(a)(2) in any case in which--
+                    ``(A) the representative payee is a person who 
+                serves in that capacity with respect to 15 or more such 
+                individuals; or
+                    ``(B) the representative payee is an agency that 
+                serves in that capacity with respect to 50 or more such 
+                individuals.
+            ``(2) Report.--Within <<NOTE: Deadline.>> 120 days after the 
+        end of each fiscal year, the Commissioner shall submit to the 
+        Committee on Ways and Means of the House of Representatives and 
+        the Committee on Finance of the Senate a report on the results 
+        of periodic onsite reviews conducted during the fiscal year 
+        pursuant to paragraph (1) and of any other reviews of 
+        representative payees conducted during such fiscal year in 
+        connection with benefits under this title. Each such report 
+        shall describe in detail all problems identified in such reviews 
+        and any corrective action taken or planned to be taken to 
+        correct such problems, and shall include--
+                    ``(A) the number of such reviews;
+                    ``(B) the results of such reviews;
+                    ``(C) the number of cases in which the 
+                representative payee was changed and why;
+                    ``(D) the number of cases involving the exercise of 
+                expedited, targeted oversight of the representative 
+                payee by the Commissioner conducted upon receipt of an 
+                allegation of misuse of funds, failure to pay a vendor, 
+                or a similar irregularity;
+                    ``(E) the number of cases discovered in which there 
+                was a misuse of funds;
+                    ``(F) how any such cases of misuse of funds were 
+                dealt with by the Commissioner;
+                    ``(G) the final disposition of such cases of misuse 
+                of funds, including any criminal penalties imposed; and
+                    ``(H) such other information as the Commissioner 
+                deems appropriate.''.
+
+[[Page 118 STAT. 500]]
+
+            (3) Title xvi amendment.--Section 1631(a)(2)(G) of such Act 
+        (42 U.S.C. 1383(a)(2)(G)) is amended to read as follows:
+
+    ``(G)(i) In addition to such other reviews of representative payees 
+as the Commissioner of Social Security may otherwise conduct, the 
+Commissioner shall provide for the periodic onsite review of any person 
+or agency that receives the benefits payable under this title (alone or 
+in combination with benefits payable under title II or title VIII) to 
+another individual pursuant to the appointment of the person or agency 
+as a representative payee under this paragraph, section 205(j), or 
+section 807 in any case in which--
+            ``(I) the representative payee is a person who serves in 
+        that capacity with respect to 15 or more such individuals;
+            ``(II) the representative payee is a certified community-
+        based nonprofit social service agency (as defined in 
+        subparagraph (I) of this paragraph or section 205(j)(9)); or
+            ``(III) the representative payee is an agency (other than an 
+        agency described in subclause (II)) that serves in that capacity 
+        with respect to 50 or more such individuals.
+
+    ``(ii) <<NOTE: Deadline. Reports.>> Within 120 days after the end of 
+each fiscal year, the Commissioner shall submit to the Committee on Ways 
+and Means of the House of Representatives and the Committee on Finance 
+of the Senate a report on the results of periodic onsite reviews 
+conducted during the fiscal year pursuant to clause (i) and of any other 
+reviews of representative payees conducted during such fiscal year in 
+connection with benefits under this title. Each such report shall 
+describe in detail all problems identified in the reviews and any 
+corrective action taken or planned to be taken to correct the problems, 
+and shall include--
+            ``(I) the number of the reviews;
+            ``(II) the results of such reviews;
+            ``(III) the number of cases in which the representative 
+        payee was changed and why;
+            ``(IV) the number of cases involving the exercise of 
+        expedited, targeted oversight of the representative payee by the 
+        Commissioner conducted upon receipt of an allegation of misuse 
+        of funds, failure to pay a vendor, or a similar irregularity;
+            ``(V) the number of cases discovered in which there was a 
+        misuse of funds;
+            ``(VI) how any such cases of misuse of funds were dealt with 
+        by the Commissioner;
+            ``(VII) the final disposition of such cases of misuse of 
+        funds, including any criminal penalties imposed; and
+            ``(VIII) such other information as the Commissioner deems 
+        appropriate.''.
+
+SEC. 103. DISQUALIFICATION FROM SERVICE AS REPRESENTATIVE PAYEE OF 
+            PERSONS CONVICTED OF OFFENSES RESULTING IN IMPRISONMENT FOR 
+            MORE THAN 1 YEAR OR FLEEING PROSECUTION, CUSTODY, OR 
+            CONFINEMENT.
+
+    (a) Title II Amendments.--Section 205(j)(2) of the Social Security 
+Act (42 U.S.C. 405(j)(2)) is amended--
+            (1) in subparagraph (B)(i)--
+                    (A) by striking ``and'' at the end of subclause 
+                (III);
+                    (B) by redesignating subclause (IV) as subclause 
+                (VI); and
+                    (C) by inserting after subclause (III) the 
+                following:
+
+[[Page 118 STAT. 501]]
+
+            ``(IV) obtain information concerning whether such person has 
+        been convicted of any other offense under Federal or State law 
+        which resulted in imprisonment for more than 1 year,
+            ``(V) obtain information concerning whether such person is a 
+        person described in section 202(x)(1)(A)(iv), and'';
+            (2) in subparagraph (B), by adding at the end the following:
+
+    ``(iii) <<NOTE: Identifying information.>> Notwithstanding the 
+provisions of section 552a of title 5, United States Code, or any other 
+provision of Federal or State law (other than section 6103 of the 
+Internal Revenue Code of 1986 and section 1106(c) of this Act), the 
+Commissioner shall furnish any Federal, State, or local law enforcement 
+officer, upon the written request of the officer, with the current 
+address, social security account number, and photograph (if applicable) 
+of any person investigated under this paragraph, if the officer 
+furnishes the Commissioner with the name of such person and such other 
+identifying information as may reasonably be required by the 
+Commissioner to establish the unique identity of such person, and 
+notifies the Commissioner that--
+            ``(I) such person is described in section 202(x)(1)(A)(iv),
+            ``(II) such person has information that is necessary for the 
+        officer to conduct the officer's official duties, and
+            ``(III) the location or apprehension of such person is 
+        within the officer's official duties.'';
+            (3) in subparagraph (C)(i)(II)--
+                    (A) by striking ``subparagraph (B)(i)(IV),,'' and 
+                inserting ``subparagraph (B)(i)(VI)''; and
+                    (B) by striking ``section 1631(a)(2)(B)(ii)(IV)'' 
+                and inserting ``section 1631(a)(2)(B)(ii)(VI)''; and
+            (4) in subparagraph (C)(i)--
+                    (A) by striking ``or'' at the end of subclause (II);
+                    (B) by striking the period at the end of subclause 
+                (III) and inserting a comma; and
+                    (C) by adding at the end the following:
+            ``(IV) such person has previously been convicted as 
+        described in subparagraph (B)(i)(IV), unless the Commissioner 
+        determines that such certification would be appropriate 
+        notwithstanding such conviction, or
+            ``(V) such person is a person described in section 
+        202(x)(1)(A)(iv).''.
+
+    (b) Title VIII Amendments.--Section 807 of such Act (42 U.S.C. 1007) 
+is amended--
+            (1) in subsection (b)(2)--
+                    (A) by striking ``and'' at the end of subparagraph 
+                (C);
+                    (B) by redesignating subparagraph (D) as 
+                subparagraph (F); and
+                    (C) by inserting after subparagraph (C) the 
+                following:
+                    ``(D) obtain information concerning whether such 
+                person has been convicted of any other offense under 
+                Federal or State law which resulted in imprisonment for 
+                more than 1 year;
+                    ``(E) obtain information concerning whether such 
+                person is a person described in section 804(a)(2); 
+                and'';
+            (2) in subsection (b), by adding at the end the following:
+            ``(3) <<NOTE: Identifying information.>> Notwithstanding the 
+        provisions of section 552a of title 5, United States Code, or 
+        any other provision of Federal or State law (other than section 
+        6103 of the Internal Revenue Code of 1986 and section 1106(c) of 
+        this Act), the Commissioner
+
+[[Page 118 STAT. 502]]
+
+        shall furnish any Federal, State, or local law enforcement 
+        officer, upon the written request of the officer, with the 
+        current address, social security account number, and photograph 
+        (if applicable) of any person investigated under this 
+        subsection, if the officer furnishes the Commissioner with the 
+        name of such person and such other identifying information as 
+        may reasonably be required by the Commissioner to establish the 
+        unique identity of such person, and notifies the Commissioner 
+        that--
+                    ``(A) such person is described in section 804(a)(2),
+                    ``(B) such person has information that is necessary 
+                for the officer to conduct the officer's official 
+                duties, and
+                    ``(C) the location or apprehension of such person is 
+                within the officer's official duties.''; and
+            (3) in subsection (d)(1)--
+                    (A) by striking ``or'' at the end of subparagraph 
+                (B);
+                    (B) by striking the period at the end of 
+                subparagraph (C) and inserting a semicolon; and
+                    (C) by adding at the end the following:
+                    ``(D) such person has previously been convicted as 
+                described in subsection (b)(2)(D), unless the 
+                Commissioner determines that such payment would be 
+                appropriate notwithstanding such conviction; or
+                    ``(E) such person is a person described in section 
+                804(a)(2).''.
+
+    (c) Title XVI Amendments.--Section 1631(a)(2)(B) of such Act (42 
+U.S.C. 1383(a)(2)(B)) is amended--
+            (1) in clause (ii)--
+                    (A) by striking ``and'' at the end of subclause 
+                (III);
+                    (B) by redesignating subclause (IV) as subclause 
+                (VI); and
+                    (C) by inserting after subclause (III) the 
+                following:
+            ``(IV) obtain information concerning whether the person has 
+        been convicted of any other offense under Federal or State law 
+        which resulted in imprisonment for more than 1 year;
+            ``(V) obtain information concerning whether such person is a 
+        person described in section 1611(e)(4)(A); and'';
+            (2) in clause (iii)(II)--
+                    (A) by striking ``clause (ii)(IV)'' and inserting 
+                ``clause (ii)(VI)''; and
+                    (B) by striking ``section 205(j)(2)(B)(i)(IV)'' and 
+                inserting ``section 205(j)(2)(B)(i)(VI)'';
+            (3) in clause (iii)--
+                    (A) by striking ``or'' at the end of subclause (II);
+                    (B) by striking the period at the end of subclause 
+                (III) and inserting a semicolon; and
+                    (C) by adding at the end the following:
+            ``(IV) the person has previously been convicted as described 
+        in clause (ii)(IV) of this subparagraph, unless the Commissioner 
+        determines that the payment would be appropriate notwithstanding 
+        the conviction; or
+            ``(V) such person is a person described in section 
+        1611(e)(4)(A).''; and
+            (4) by adding at the end the following:
+
+    ``(xiv) <<NOTE: Identifying information.>> Notwithstanding the 
+provisions of section 552a of title 5, United States Code, or any other 
+provision of Federal or State law (other than section 6103 of the 
+Internal Revenue Code of
+
+[[Page 118 STAT. 503]]
+
+1986 and section 1106(c) of this Act), the Commissioner shall furnish 
+any Federal, State, or local law enforcement officer, upon the written 
+request of the officer, with the current address, social security 
+account number, and photograph (if applicable) of any person 
+investigated under this subparagraph, if the officer furnishes the 
+Commissioner with the name of such person and such other identifying 
+information as may reasonably be required by the Commissioner to 
+establish the unique identity of such person, and notifies the 
+Commissioner that--
+            ``(I) such person is described in section 1611(e)(4)(A),
+            ``(II) such person has information that is necessary for the 
+        officer to conduct the officer's official duties, and
+            ``(III) the location or apprehension of such person is 
+        within the officer's official duties.''.
+
+    (d) Effective Date.--The <<NOTE: 42 USC 405 note.>> amendments made 
+by this section shall take effect on the first day of the thirteenth 
+month beginning after the date of the enactment of this Act.
+
+    (e) Report to Congress.--The Commissioner of Social Security, in 
+consultation with the Inspector General of the Social Security 
+Administration, shall prepare a report evaluating whether the existing 
+procedures and reviews for the qualification (including 
+disqualification) of representative payees are sufficient to enable the 
+Commissioner to protect benefits from being misused by representative 
+payees. <<NOTE: Deadline.>> The Commissioner shall submit the report to 
+the Committee on Ways and Means of the House of Representatives and the 
+Committee on Finance of the Senate no later than 270 days after the date 
+of the enactment of this Act. The Commissioner shall include in such 
+report any recommendations that the Commissioner considers appropriate.
+
+SEC. 104. FEE FORFEITURE IN CASE OF BENEFIT MISUSE BY REPRESENTATIVE 
+            PAYEES.
+
+    (a) Title II Amendments.--Section 205(j)(4)(A)(i) of the Social 
+Security Act (42 U.S.C. 405(j)(4)(A)(i)) is amended--
+            (1) in the first sentence, by striking ``A'' and inserting 
+        ``Except as provided in the next sentence, a''; and
+            (2) in the second sentence, by striking ``The Secretary'' 
+        and inserting the following: ``A qualified organization may not 
+        collect a fee from an individual for any month with respect to 
+        which the Commissioner of Social Security or a court of 
+        competent jurisdiction has determined that the organization 
+        misused all or part of the individual's benefit, and any amount 
+        so collected by the qualified organization for such month shall 
+        be treated as a misused part of the individual's benefit for 
+        purposes of paragraphs (5) and (6). The Commissioner''.
+
+    (b) Title XVI Amendments.--Section 1631(a)(2)(D)(i) of such Act (42 
+U.S.C. 1383(a)(2)(D)(i)) is amended--
+            (1) in the first sentence, by striking ``A'' and inserting 
+        ``Except as provided in the next sentence, a''; and
+            (2) in the second sentence, by striking ``The Commissioner'' 
+        and inserting the following: ``A qualified organization may not 
+        collect a fee from an individual for any month with respect to 
+        which the Commissioner of Social Security or a court of 
+        competent jurisdiction has determined that the organization 
+        misused all or part of the individual's benefit, and any amount 
+        so collected by the qualified organization for such month shall
+
+[[Page 118 STAT. 504]]
+
+        be treated as a misused part of the individual's benefit for 
+        purposes of subparagraphs (E) and (F). The Commissioner''.
+
+    (c) Effective Date.--The <<NOTE: Applicability. 42 USC 405 
+note.>> amendments made by this section shall apply to any month 
+involving benefit misuse by a representative payee in any case with 
+respect to which the Commissioner of Social Security or a court of 
+competent jurisdiction makes the determination of misuse after 180 days 
+after the date of the enactment of this Act.
+
+SEC. 105. LIABILITY OF REPRESENTATIVE PAYEES FOR MISUSED BENEFITS.
+
+    (a) Title II Amendments.--Section 205(j) of the Social Security Act 
+(42 U.S.C. 405(j)) (as amended by sections 101 and 102) is amended 
+further--
+            (1) by redesignating paragraphs (7), (8), and (9) as 
+        paragraphs (8), (9), and (10), respectively;
+            (2) in paragraphs (2)(C)(v), (3)(F), and (4)(B), by striking 
+        ``paragraph (9)'' and inserting ``paragraph (10)'';
+            (3) in paragraph (6)(A)(ii), by striking ``paragraph (9)'' 
+        and inserting ``paragraph (10)''; and
+            (4) by inserting after paragraph (6) the following:
+
+    ``(7)(A) If the Commissioner of Social Security or a court of 
+competent jurisdiction determines that a representative payee that is 
+not a Federal, State, or local government agency has misused all or part 
+of an individual's benefit that was paid to such representative payee 
+under this subsection, the representative payee shall be liable for the 
+amount misused, and such amount (to the extent not repaid by the 
+representative payee) shall be treated as an overpayment of benefits 
+under this title to the representative payee for all purposes of this 
+Act and related laws pertaining to the recovery of such 
+overpayments. <<NOTE: Certification.>> Subject to subparagraph (B), upon 
+recovering all or any part of such amount, the Commissioner shall 
+certify an amount equal to the recovered amount for payment to such 
+individual or such individual's alternative representative payee.
+
+    ``(B) The total of the amount certified for payment to such 
+individual or such individual's alternative representative payee under 
+subparagraph (A) and the amount certified for payment under paragraph 
+(5) may not exceed the total benefit amount misused by the 
+representative payee with respect to such individual.''.
+    (b) Title VIII Amendment.--Section 807 of such Act (as amended by 
+section 102(b)(2)) is amended further by adding at the end the 
+following:
+    ``(l) Liability for Misused Amounts.--
+            ``(1) In general.--If the Commissioner of Social Security or 
+        a court of competent jurisdiction determines that a 
+        representative payee that is not a Federal, State, or local 
+        government agency has misused all or part of a qualified 
+        individual's benefit that was paid to such representative payee 
+        under this section, the representative payee shall be liable for 
+        the amount misused, and such amount (to the extent not repaid by 
+        the representative payee) shall be treated as an overpayment of 
+        benefits under this title to the representative payee for all 
+        purposes of this Act and related laws pertaining to the recovery 
+        of such overpayments. Subject to paragraph (2), upon recovering 
+        all or any part of such amount, the Commissioner shall make 
+        payment of an amount equal to the recovered amount to such 
+        qualified
+
+[[Page 118 STAT. 505]]
+
+        individual or such qualified individual's alternative 
+        representative payee.
+            ``(2) Limitation.--The total of the amount paid to such 
+        individual or such individual's alternative representative payee 
+        under paragraph (1) and the amount paid under subsection (i) may 
+        not exceed the total benefit amount misused by the 
+        representative payee with respect to such individual.''.
+
+    (c) Title XVI Amendments.--Section 1631(a)(2) of such Act (42 U.S.C. 
+1383(a)(2)) (as amended by section 102(b)(3)) is amended further--
+            (1) in subparagraph (G)(i)(II), by striking ``section 
+        205(j)(9)'' and inserting ``section 205(j)(10)''; and
+            (2) by striking subparagraph (H) and inserting the 
+        following:
+
+    ``(H)(i) If the Commissioner of Social Security or a court of 
+competent jurisdiction determines that a representative payee that is 
+not a Federal, State, or local government agency has misused all or part 
+of an individual's benefit that was paid to the representative payee 
+under this paragraph, the representative payee shall be liable for the 
+amount misused, and the amount (to the extent not repaid by the 
+representative payee) shall be treated as an overpayment of benefits 
+under this title to the representative payee for all purposes of this 
+Act and related laws pertaining to the recovery of the overpayments. 
+Subject to clause (ii), upon recovering all or any part of the amount, 
+the Commissioner shall make payment of an amount equal to the recovered 
+amount to such individual or such individual's alternative 
+representative payee.
+    ``(ii) The total of the amount paid to such individual or such 
+individual's alternative representative payee under clause (i) and the 
+amount paid under subparagraph (E) may not exceed the total benefit 
+amount misused by the representative payee with respect to such 
+individual.''.
+    (d) Effective Date.--The <<NOTE: Applicability. 42 USC 405 
+note.>> amendments made by this section shall apply to benefit misuse by 
+a representative payee in any case with respect to which the 
+Commissioner of Social Security or a court of competent jurisdiction 
+makes the determination of misuse after 180 days after the date of the 
+enactment of this Act.
+
+SEC. 106. AUTHORITY TO REDIRECT DELIVERY OF BENEFIT PAYMENTS WHEN A 
+            REPRESENTATIVE PAYEE FAILS TO PROVIDE REQUIRED ACCOUNTING.
+
+    (a) Title II Amendments.--Section 205(j)(3) of the Social Security 
+Act (42 U.S.C. 405(j)(3)) (as amended by sections 102(a)(1)(B) and 
+105(a)(2)) is amended--
+            (1) by redesignating subparagraphs (E) and (F) as 
+        subparagraphs (F) and (G), respectively; and
+            (2) by inserting after subparagraph (D) the following:
+
+    ``(E) In any case in which the person described in subparagraph (A) 
+or (D) receiving payments on behalf of another fails to submit a report 
+required by the Commissioner of Social Security under subparagraph (A) 
+or (D), the Commissioner may, after furnishing notice to such person and 
+the individual entitled to such payment, require that such person appear 
+in person at a field office of the Social Security Administration 
+serving the area in which the individual resides in order to receive 
+such payments.''.
+
+[[Page 118 STAT. 506]]
+
+    (b) Title VIII Amendments.--Section 807(h) of such Act (42 U.S.C. 
+1007(h)) is amended--
+            (1) by redesignating paragraphs (3) and (4) as paragraphs 
+        (4) and (5), respectively; and
+            (2) by inserting after paragraph (2) the following:
+            ``(3) Authority to redirect delivery of benefit payments 
+        when a representative payee fails to provide required 
+        accounting.--In any case in which the person described in 
+        paragraph (1) or (2) receiving benefit payments on behalf of a 
+        qualified individual fails to submit a report required by the 
+        Commissioner of Social Security under paragraph (1) or (2), the 
+        Commissioner may, after furnishing notice to such person and the 
+        qualified individual, require that such person appear in person 
+        at a United States Government facility designated by the Social 
+        Security Administration as serving the area in which the 
+        qualified individual resides in order to receive such benefit 
+        payments.''.
+
+    (c) Title XVI Amendment.--Section 1631(a)(2)(C) of such Act (42 
+U.S.C. 1383(a)(2)(C)) is amended by adding at the end the following:
+    ``(v) In any case in which the person described in clause (i) or 
+(iv) receiving payments on behalf of another fails to submit a report 
+required by the Commissioner of Social Security under clause (i) or 
+(iv), the Commissioner may, after furnishing notice to the person and 
+the individual entitled to the payment, require that such person appear 
+in person at a field office of the Social Security Administration 
+serving the area in which the individual resides in order to receive 
+such payments.''.
+    (d) Effective Date.--The <<NOTE: 42 USC 405 note.>> amendments made 
+by this section shall take effect 180 days after the date of the 
+enactment of this Act.
+
+SEC. 107. SURVEY OF USE OF PAYMENTS BY REPRESENTATIVE PAYEES.
+
+    (a) In General.--Section 1110 of the Social Security Act (42 U.S.C. 
+1310) is amended by adding at the end the following:
+    ``(c)(1) In addition to the amount otherwise appropriated in any 
+other law to carry out subsection (a) for fiscal year 2004, up to 
+$8,500,000 is authorized and appropriated and shall be used by the 
+Commissioner of Social Security under this subsection for purposes of 
+conducting a statistically valid survey to determine how payments made 
+to individuals, organizations, and State or local government agencies 
+that are representative payees for benefits paid under title II or XVI 
+are being managed and used on behalf of the beneficiaries for whom such 
+benefits are paid.
+    ``(2) <<NOTE: Deadline. Reports.>> Not later than 18 months after 
+the date of enactment of this subsection, the Commissioner of Social 
+Security shall submit a report on the survey conducted in accordance 
+with paragraph (1) to the Committee on Ways and Means of the House of 
+Representatives and the Committee on Finance of the Senate.''.
+
+[[Page 118 STAT. 507]]
+
+                         Subtitle B--Enforcement
+
+SEC. 111. CIVIL MONETARY PENALTY AUTHORITY WITH RESPECT TO WRONGFUL 
+            CONVERSIONS BY REPRESENTATIVE PAYEES.
+
+    (a) In General.--Section 1129(a) of the Social Security Act (42 
+U.S.C. 1320a-8) is amended by adding at the end the following:
+    ``(3) Any person (including an organization, agency, or other 
+entity) who, having received, while acting in the capacity of a 
+representative payee pursuant to section 205(j), 807, or 1631(a)(2), a 
+payment under title II, VIII, or XVI for the use and benefit of another 
+individual, converts such payment, or any part thereof, to a use that 
+such person knows or should know is other than for the use and benefit 
+of such other individual shall be subject to, in addition to any other 
+penalties that may be prescribed by law, a civil money penalty of not 
+more than $5,000 for each such conversion. Such person shall also be 
+subject to an assessment, in lieu of damages sustained by the United 
+States resulting from the conversion, of not more than twice the amount 
+of any payments so converted.''.
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 1320a-8 
+note.>> amendment made by this section shall apply with respect to 
+violations committed after the date of the enactment of this Act.
+
+                      TITLE II--PROGRAM PROTECTIONS
+
+SEC. 201. CIVIL MONETARY PENALTY AUTHORITY WITH RESPECT TO WITHHOLDING 
+            OF MATERIAL FACTS.
+
+    (a) Treatment of Withholding of Material Facts.--
+            (1) Civil penalties.--Section 1129(a)(1) of the Social 
+        Security Act (42 U.S.C. 1320a-8(a)(1)) is amended--
+                    (A) by striking ``who'' in the first sentence and 
+                inserting ``who--'';
+                    (B) by striking ``makes'' in the first sentence and 
+                all that follows through ``shall be subject to,'' and 
+                inserting the following:
+            ``(A) makes, or causes to be made, a statement or 
+        representation of a material fact, for use in determining any 
+        initial or continuing right to or the amount of monthly 
+        insurance benefits under title II or benefits or payments under 
+        title VIII or XVI, that the person knows or should know is false 
+        or misleading,
+            ``(B) makes such a statement or representation for such use 
+        with knowing disregard for the truth, or
+            ``(C) omits from a statement or representation for such use, 
+        or otherwise withholds disclosure of, a fact which the person 
+        knows or should know is material to the determination of any 
+        initial or continuing right to or the amount of monthly 
+        insurance benefits under title II or benefits or payments under 
+        title VIII or XVI, if the person knows, or should know, that the 
+        statement or representation with such omission is false or 
+        misleading or that the withholding of such disclosure is 
+        misleading,
+
+shall be subject to,'';
+
+[[Page 118 STAT. 508]]
+
+                    (C) by inserting ``or each receipt of such benefits 
+                or payments while withholding disclosure of such fact'' 
+                after ``each such statement or representation'' in the 
+                first sentence;
+                    (D) by inserting ``or because of such withholding of 
+                disclosure of a material fact'' after ``because of such 
+                statement or representation'' in the second sentence; 
+                and
+                    (E) by inserting ``or such a withholding of 
+                disclosure'' after ``such a statement or 
+                representation'' in the second sentence.
+            (2) Administrative procedure for imposing penalties.--
+        Section 1129A(a) of such Act (42 U.S.C. 1320a-8a(a)) is 
+        amended--
+                    (A) by striking ``who'' the first place it appears 
+                and inserting ``who--''; and
+                    (B) by striking ``makes'' and all that follows 
+                through ``shall be subject to,'' and inserting the 
+                following:
+            ``(1) makes, or causes to be made, a statement or 
+        representation of a material fact, for use in determining any 
+        initial or continuing right to or the amount of monthly 
+        insurance benefits under title II or benefits or payments under 
+        title XVI that the person knows or should know is false or 
+        misleading,
+            ``(2) makes such a statement or representation for such use 
+        with knowing disregard for the truth, or
+            ``(3) omits from a statement or representation for such use, 
+        or otherwise withholds disclosure of, a fact which the person 
+        knows or should know is material to the determination of any 
+        initial or continuing right to or the amount of monthly 
+        insurance benefits under title II or benefits or payments under 
+        title XVI, if the person knows, or should know, that the 
+        statement or representation with such omission is false or 
+        misleading or that the withholding of such disclosure is 
+        misleading,
+
+shall be subject to,''.
+    (b) Clarification of Treatment of Recovered Amounts.--Section 
+1129(e)(2)(B) of such Act (42 U.S.C. 1320a-8(e)(2)(B)) is amended by 
+striking ``In the case of amounts recovered arising out of a 
+determination relating to title VIII or XVI,'' and inserting ``In the 
+case of any other amounts recovered under this section,''.
+    (c) Conforming Amendments.--
+            (1) Section 1129(b)(3)(A) of such Act (42 U.S.C. 1320a-
+        8(b)(3)(A)) is amended by striking ``charging fraud or false 
+        statements''.
+            (2) Section 1129(c)(1) of such Act (42 U.S.C. 1320a-8(c)(1)) 
+        is amended by striking ``and representations'' and inserting ``, 
+        representations, or actions''.
+            (3) Section 1129(e)(1)(A) of such Act (42 U.S.C. 1320a-
+        8(e)(1)(A)) is amended by striking ``statement or representation 
+        referred to in subsection (a) was made'' and inserting 
+        ``violation occurred''.
+
+    (d) Effective Date.--The <<NOTE: Applicability. 42 USC 1320a-8 
+note.>> amendments made by this section shall apply with respect to 
+violations committed after the date on which the Commissioner of Social 
+Security implements the centralized computer file described in section 
+202.
+
+[[Page 118 STAT. 509]]
+
+SEC. 202. <<NOTE: Effective date. Records. 42 USC 902 note.>> ISSUANCE 
+            BY COMMISSIONER OF SOCIAL SECURITY OF RECEIPTS TO 
+            ACKNOWLEDGE SUBMISSION OF REPORTS OF CHANGES IN WORK OR 
+            EARNINGS STATUS OF DISABLED BENEFICIARIES.
+
+    Effective as soon as possible, but not later than 1 year after the 
+date of the enactment of this Act, until such time as the Commissioner 
+of Social Security implements a centralized computer file recording the 
+date of the submission of information by a disabled beneficiary (or 
+representative) regarding a change in the beneficiary's work or earnings 
+status, the Commissioner shall issue a receipt to the disabled 
+beneficiary (or representative) each time he or she submits 
+documentation, or otherwise reports to the Commissioner, on a change in 
+such status.
+
+SEC. 203. DENIAL OF TITLE II BENEFITS TO PERSONS FLEEING PROSECUTION, 
+            CUSTODY, OR CONFINEMENT, AND TO PERSONS VIOLATING PROBATION 
+            OR PAROLE.
+
+    (a) In General.--Section 202(x) of the Social Security Act (42 
+U.S.C. 402(x)) is amended--
+            (1) in the heading, by striking ``Prisoners'' and all that 
+        follows and inserting the following: ``Prisoners, Certain Other 
+        Inmates of Publicly Funded Institutions, Fugitives, 
+        Probationers, and Parolees'';
+            (2) in paragraph (1)(A)(ii)(IV), by striking ``or'' at the 
+        end;
+            (3) in paragraph (1)(A)(iii), by striking the period at the 
+        end and inserting a comma;
+            (4) by inserting after paragraph (1)(A)(iii) the following:
+            ``(iv) is fleeing to avoid prosecution, or custody or 
+        confinement after conviction, under the laws of the place from 
+        which the person flees, for a crime, or an attempt to commit a 
+        crime, which is a felony under the laws of the place from which 
+        the person flees, or, in jurisdictions that do not define crimes 
+        as felonies, is punishable by death or imprisonment for a term 
+        exceeding 1 year regardless of the actual sentence imposed, or
+            ``(v) is violating a condition of probation or parole 
+        imposed under Federal or State law.'';
+            (5) by adding at the end of paragraph (1)(B) the following:
+
+    ``(iii) Notwithstanding subparagraph (A), the Commissioner shall, 
+for good cause shown, pay the individual benefits that have been 
+withheld or would otherwise be withheld pursuant to clause (iv) or (v) 
+of subparagraph (A) if the Commissioner determines that--
+            ``(I) a court of competent jurisdiction has found the 
+        individual not guilty of the criminal offense, dismissed the 
+        charges relating to the criminal offense, vacated the warrant 
+        for arrest of the individual for the criminal offense, or issued 
+        any similar exonerating order (or taken similar exonerating 
+        action), or
+            ``(II) the individual was erroneously implicated in 
+        connection with the criminal offense by reason of identity 
+        fraud.
+
+    ``(iv) Notwithstanding subparagraph (A), the Commissioner may, for 
+good cause shown based on mitigating circumstances, pay the individual 
+benefits that have been withheld or would otherwise be withheld pursuant 
+to clause (iv) or (v) of subparagraph (A) if the Commissioner determines 
+that--
+
+[[Page 118 STAT. 510]]
+
+            ``(I) the offense described in clause (iv) or underlying the 
+        imposition of the probation or parole described in clause (v) 
+        was nonviolent and not drug-related, and
+            ``(II) in the case of an individual from whom benefits have 
+        been withheld or otherwise would be withheld pursuant to 
+        subparagraph (A)(v), the action that resulted in the violation 
+        of a condition of probation or parole was nonviolent and not 
+        drug-related.''; and
+            (6) in paragraph (3), by adding at the end the following:
+
+    ``(C) Notwithstanding the provisions of section 552a of title 5, 
+United States Code, or any other provision of Federal or State law 
+(other than section 6103 of the Internal Revenue Code of 1986 and 
+section 1106(c) of this Act), the Commissioner shall furnish any 
+Federal, State, or local law enforcement officer, upon the written 
+request of the officer, with the current address, Social Security 
+number, and photograph (if applicable) of any beneficiary under this 
+title, if the officer furnishes the Commissioner with the name of the 
+beneficiary, and other identifying information as reasonably required by 
+the Commissioner to establish the unique identity of the beneficiary, 
+and notifies the Commissioner that--
+            ``(i) the beneficiary is described in clause (iv) or (v) of 
+        paragraph (1)(A); and
+            ``(ii) the location or apprehension of the beneficiary is 
+        within the officer's official duties.''.
+
+    (b) Conforming Amendments to Title XVI.--Section 1611(e) of the 
+Social Security Act (42 U.S.C. 1382(e)) is amended--
+            (1) in paragraph (4)--
+                    (A) by redesignating subparagraphs (A) and (B) as 
+                clauses (i) and (ii), respectively;
+                    (B) by inserting ``(A)'' after ``(4)'';
+                    (C) in clause (i) of subparagraph (A) (as 
+                redesignated by subparagraph (A)), by striking ``or 
+                which, in the case of the State of New Jersey, is a high 
+                misdemeanor under the laws of such State'' and inserting 
+                ``or, in jurisdictions that do not define crimes as 
+                felonies, is punishable by death or imprisonment for a 
+                term exceeding 1 year regardless of the actual sentence 
+                imposed''; and
+                    (D) by adding at the end the following:
+
+    ``(B) Notwithstanding subparagraph (A), the Commissioner shall, for 
+good cause shown, treat the person referred to in subparagraph (A) as an 
+eligible individual or eligible spouse if the Commissioner determines 
+that--
+            ``(i) a court of competent jurisdiction has found the person 
+        not guilty of the criminal offense, dismissed the charges 
+        relating to the criminal offense, vacated the warrant for arrest 
+        of the person for the criminal offense, or issued any similar 
+        exonerating order (or taken similar exonerating action), or
+            ``(ii) the person was erroneously implicated in connection 
+        with the criminal offense by reason of identity fraud.
+
+    ``(C) Notwithstanding subparagraph (A), the Commissioner may, for 
+good cause shown based on mitigating circumstances, treat the person 
+referred to in subparagraph (A) as an eligible individual or eligible 
+spouse if the Commissioner determines that--
+            ``(i) the offense described in subparagraph (A)(i) or 
+        underlying the imposition of the probation or parole described 
+        in subparagraph (A)(ii) was nonviolent and not drug-related, and
+
+[[Page 118 STAT. 511]]
+
+            ``(ii) in the case of a person who is not considered an 
+        eligible individual or eligible spouse pursuant to subparagraph 
+        (A)(ii), the action that resulted in the violation of a 
+        condition of probation or parole was nonviolent and not drug-
+        related.''; and
+            (2) in paragraph (5), by striking subparagraphs (A) and (B) 
+        and inserting the following:
+            ``(A) the recipient is described in clause (i) or (ii) of 
+        paragraph (4)(A); and
+            ``(B) the location or apprehension of the recipient is 
+        within the officer's official duties.''.
+
+    (c) Conforming Amendment.--Section 804(a)(2) of the Social Security 
+Act (42 U.S.C. 1004(a)(2)) is amended by striking ``or which, in the 
+case of the State of New Jersey, is a high misdemeanor under the laws of 
+such State'' and inserting ``or, in jurisdictions that do not define 
+crimes as felonies, is punishable by death or imprisonment for a term 
+exceeding 1 year regardless of the actual sentence imposed''.
+    (d) Effective Date.--The <<NOTE: 42 USC 402 note.>> amendments made 
+by this section shall take effect on the first day of the first month 
+that begins on or after the date that is 9 months after the date of 
+enactment of this Act.
+
+SEC. 204. REQUIREMENTS RELATING TO OFFERS TO PROVIDE FOR A FEE, A 
+            PRODUCT OR SERVICE AVAILABLE WITHOUT CHARGE FROM THE SOCIAL 
+            SECURITY ADMINISTRATION.
+
+    (a) In General.--Section 1140 of the Social Security Act (42 U.S.C. 
+1320b-10) is amended--
+            (1) in subsection (a), by adding at the end the following:
+
+    ``(4)(A) No person shall offer, for a fee, to assist an individual 
+to obtain a product or service that the person knows or should know is 
+provided free of charge by the Social Security Administration unless, at 
+the time the offer is made, the person provides to the individual to 
+whom the offer is tendered a notice that--
+            ``(i) explains that the product or service is available free 
+        of charge from the Social Security Administration, and
+            ``(ii) complies with standards prescribed by the 
+        Commissioner of Social Security respecting the content of such 
+        notice and its placement, visibility, and legibility.
+
+    ``(B) Subparagraph (A) shall not apply to any offer--
+            ``(i) to serve as a claimant representative in connection 
+        with a claim arising under title II, title VIII, or title XVI; 
+        or
+            ``(ii) to prepare, or assist in the preparation of, an 
+        individual's plan for achieving self-support under title XVI.''; 
+        and
+            (2) in the heading, by striking ``prohibition of misuse of 
+        symbols, emblems, or names in reference'' and inserting 
+        ``prohibitions relating to references''.
+
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 1320b-10 
+note.>> amendments made by this section shall apply to offers of 
+assistance made after the sixth month ending after the Commissioner of 
+Social Security promulgates final regulations prescribing the standards 
+applicable to the notice required to be provided in connection with such 
+offer. <<NOTE: Regulations. Deadline.>> The Commissioner shall 
+promulgate such final regulations within 1 year after the date of the 
+enactment of this Act.
+
+[[Page 118 STAT. 512]]
+
+SEC. 205. REFUSAL TO RECOGNIZE CERTAIN INDIVIDUALS AS CLAIMANT 
+            REPRESENTATIVES.
+
+    Section 206(a)(1) of the Social Security Act (42 U.S.C. 406(a)(1)) 
+is amended by inserting after the second sentence the following: 
+``Notwithstanding the preceding sentences, the Commissioner, after due 
+notice and opportunity for hearing, (A) may refuse to recognize as a 
+representative, and may disqualify a representative already recognized, 
+any attorney who has been disbarred or suspended from any court or bar 
+to which he or she was previously admitted to practice or who has been 
+disqualified from participating in or appearing before any Federal 
+program or agency, and (B) may refuse to recognize, and may disqualify, 
+as a non-attorney representative any attorney who has been disbarred or 
+suspended from any court or bar to which he or she was previously 
+admitted to practice. A representative who has been disqualified or 
+suspended pursuant to this section from appearing before the Social 
+Security Administration as a result of collecting or receiving a fee in 
+excess of the amount authorized shall be barred from appearing before 
+the Social Security Administration as a representative until full 
+restitution is made to the claimant and, thereafter, may be considered 
+for reinstatement only under such rules as the Commissioner may 
+prescribe.''.
+
+SEC. 206. CRIMINAL PENALTY FOR CORRUPT OR FORCIBLE INTERFERENCE WITH 
+            ADMINISTRATION OF SOCIAL SECURITY ACT.
+
+    Part A of title XI of the Social Security Act (42 U.S.C. 1301 et 
+    seq.) is amended by inserting after section 1129A the following:
+
+    ``Sec. 1129B. <<NOTE: 42 USC 1320a-8b.>> Whoever corruptly or by 
+force or threats of force (including any threatening letter or 
+communication) attempts to intimidate or impede any officer, employee, 
+or contractor of the Social Security Administration (including any State 
+employee of a disability determination service or any other individual 
+designated by the Commissioner of Social Security) acting in an official 
+capacity to carry out a duty under this Act, or in any other way 
+corruptly or by force or threats of force (including any threatening 
+letter or communication) obstructs or impedes, or attempts to obstruct 
+or impede, the due administration of this Act, shall be fined not more 
+than $5,000, imprisoned not more than 3 years, or both, except that if 
+the offense is committed only by threats of force, the person shall be 
+fined not more than $3,000, imprisoned not more than 1 year, or both. In 
+this subsection, the term `threats of force' means threats of harm to 
+the officer or employee of the United States or to a contractor of the 
+Social Security Administration, or to a member of the family of such an 
+officer or employee or contractor.''.
+
+SEC. 207. USE OF SYMBOLS, EMBLEMS, OR NAMES IN REFERENCE TO SOCIAL 
+            SECURITY OR MEDICARE.
+
+    (a) In General.--Section 1140(a)(1) of the Social Security Act (42 
+U.S.C. 1320b-10(a)(1)) is amended--
+            (1) in subparagraph (A), by inserting `` `Centers for 
+        Medicare & Medicaid Services','' after `` `Health Care Financing 
+        Administration','', by striking ``or `Medicaid', '' and 
+        inserting `` `Medicaid',
+
+[[Page 118 STAT. 513]]
+
+        `Death Benefits Update', `Federal Benefit Information', `Funeral 
+        Expenses', or `Final Supplemental Plan','' and by inserting `` 
+        `CMS','' after `` `HCFA','';
+            (2) in subparagraph (B), by inserting ``Centers for Medicare 
+        & Medicaid Services,'' after ``Health Care Financing 
+        Administration,'' each place it appears; and
+            (3) in the matter following subparagraph (B), by striking 
+        ``the Health Care Financing Administration,'' each place it 
+        appears and inserting ``the Centers for Medicare & Medicaid 
+        Services,''.
+
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 1320b-10 
+note.>> amendments made by this section shall apply to items sent after 
+180 days after the date of the enactment of this Act.
+
+SEC. 208. DISQUALIFICATION FROM PAYMENT DURING TRIAL WORK PERIOD UPON 
+            CONVICTION OF FRAUDULENT CONCEALMENT OF WORK ACTIVITY.
+
+    (a) In General.--Section 222(c) of the Social Security Act (42 
+U.S.C. 422(c)) is amended by adding at the end the following:
+    ``(5) Upon conviction by a Federal court that an individual has 
+fraudulently concealed work activity during a period of trial work from 
+the Commissioner of Social Security by--
+            ``(A) providing false information to the Commissioner of 
+        Social Security as to whether the individual had earnings in or 
+        for a particular period, or as to the amount thereof;
+            ``(B) receiving disability insurance benefits under this 
+        title while engaging in work activity under another identity, 
+        including under another social security account number or a 
+        number purporting to be a social security account number; or
+            ``(C) taking other actions to conceal work activity with an 
+        intent fraudulently to secure payment in a greater amount than 
+        is due or when no payment is authorized,
+
+no benefit shall be payable to such individual under this title with 
+respect to a period of disability for any month before such conviction 
+during which the individual rendered services during the period of trial 
+work with respect to which the fraudulently concealed work activity 
+occurred, and amounts otherwise due under this title as restitution, 
+penalties, assessments, fines, or other repayments shall in all cases be 
+in addition to any amounts for which such individual is liable as 
+overpayments by reason of such concealment.''.
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 422 
+note.>> amendment made by subsection (a) shall apply with respect to 
+work activity performed after the date of the enactment of this Act.
+
+SEC. 209. AUTHORITY FOR JUDICIAL ORDERS OF RESTITUTION.
+
+    (a) Amendments to Title II.--Section 208 of the Social Security Act 
+(42 U.S.C. 408) is amended--
+            (1) by redesignating subsections (b), (c), and (d) as 
+        subsections (c), (d), and (e), respectively;
+            (2) by inserting after subsection (a) the following:
+
+    ``(b)(1) Any Federal court, when sentencing a defendant convicted of 
+an offense under subsection (a), may order, in addition to or in lieu of 
+any other penalty authorized by law, that the defendant make restitution 
+to the victims of such offense specified in paragraph (4).
+
+[[Page 118 STAT. 514]]
+
+    ``(2) <<NOTE: Applicability.>> Sections 3612, 3663, and 3664 of 
+title 18, United States Code, shall apply with respect to the issuance 
+and enforcement of orders of restitution to victims of such offense 
+under this subsection.
+
+    ``(3) If the court does not order restitution, or orders only 
+partial restitution, under this subsection, the court shall state on the 
+record the reasons therefor.
+    ``(4) For purposes of paragraphs (1) and (2), the victims of an 
+offense under subsection (a) are the following:
+            ``(A) Any individual who suffers a financial loss as a 
+        result of the defendant's violation of subsection (a).
+            ``(B) The Commissioner of Social Security, to the extent 
+        that the defendant's violation of subsection (a) results in--
+                    ``(i) the Commissioner of Social Security making a 
+                benefit payment that should not have been made; or
+                    ``(ii) an individual suffering a financial loss due 
+                to the defendant's violation of subsection (a) in his or 
+                her capacity as the individual's representative payee 
+                appointed pursuant to section 205(j).
+
+    ``(5)(A) Except as provided in subparagraph (B), funds paid to the 
+Commissioner of Social Security as restitution pursuant to a court order 
+shall be deposited in the Federal Old-Age and Survivors Insurance Trust 
+Fund, or the Federal Disability Insurance Trust Fund, as appropriate.
+    ``(B) In the case of funds paid to the Commissioner of Social 
+Security pursuant to paragraph (4)(B)(ii), the Commissioner of Social 
+Security shall certify for payment to the individual described in such 
+paragraph an amount equal to the lesser of the amount of the funds so 
+paid or the individual's outstanding financial loss, except that such 
+amount may be reduced by the amount of any overpayments of benefits owed 
+under this title, title VIII, or title XVI by the individual.''; and
+            (3) by amending subsection (c) (as redesignated by paragraph 
+        (1)), by striking the second sentence.
+
+    (b) Amendments to Title VIII.--Section 811 of the Social Security 
+Act (42 U.S.C. 1011) is amended--
+            (1) by striking subsection (b) and inserting the following:
+
+    ``(b) Court Order for Restitution.--
+            ``(1) In general.--Any Federal court, when sentencing a 
+        defendant convicted of an offense under subsection (a), may 
+        order, in addition to or in lieu of any other penalty authorized 
+        by law, that the defendant make restitution to the Commissioner 
+        of Social Security, in any case in which such offense results 
+        in--
+                    ``(A) the Commissioner of Social Security making a 
+                benefit payment that should not have been made, or
+                    ``(B) an individual suffering a financial loss due 
+                to the defendant's violation of subsection (a) in his or 
+                her capacity as the individual's representative payee 
+                appointed pursuant to section 807(i).
+            ``(2) Related provisions.--
+        Sections <<NOTE: Applicability.>> 3612, 3663, and 3664 of title 
+        18, United States Code, shall apply with respect to the issuance 
+        and enforcement of orders of restitution under this subsection. 
+        In so applying such sections, the Commissioner of Social 
+        Security shall be considered the victim.
+            ``(3) Stated reasons for not ordering restitution.--If the 
+        court does not order restitution, or orders only partial
+
+[[Page 118 STAT. 515]]
+
+        restitution, under this subsection, the court shall state on the 
+        record the reasons therefor.
+            ``(4) Receipt of restitution payments.--
+                    ``(A) In general.--Except as provided in 
+                subparagraph (B), funds paid to the Commissioner of 
+                Social Security as restitution pursuant to a court order 
+                shall be deposited as miscellaneous receipts in the 
+                general fund of the Treasury.
+                    ``(B) Payment to the individual.--
+                In <<NOTE: Certification.>> the case of funds paid to 
+                the Commissioner of Social Security pursuant to 
+                paragraph (1)(B), the Commissioner of Social Security 
+                shall certify for payment to the individual described in 
+                such paragraph an amount equal to the lesser of the 
+                amount of the funds so paid or the individual's 
+                outstanding financial loss as described in such 
+                paragraph, except that such amount may be reduced by any 
+                overpayment of benefits owed under this title, title II, 
+                or title XVI by the individual.''.
+
+    (c) Amendments to Title XVI.--Section 1632 of the Social Security 
+Act (42 U.S.C. 1383a) is amended--
+            (1) by redesignating subsection (b) as subsection (c); and
+            (2) by inserting after subsection (a) the following:
+
+    ``(b)(1) Any Federal court, when sentencing a defendant convicted of 
+an offense under subsection (a), may order, in addition to or in lieu of 
+any other penalty authorized by law, that the defendant make restitution 
+to the Commissioner of Social Security, in any case in which such 
+offense results in--
+            ``(A) the Commissioner of Social Security making a benefit 
+        payment that should not have been made, or
+            ``(B) an individual suffering a financial loss due to the 
+        defendant's violation of subsection (a) in his or her capacity 
+        as the individual's representative payee appointed pursuant to 
+        section 1631(a)(2).
+
+    ``(2) <<NOTE: Applicability.>> Sections 3612, 3663, and 3664 of 
+title 18, United States Code, shall apply with respect to the issuance 
+and enforcement of orders of restitution under this subsection. In so 
+applying such sections, the Commissioner of Social Security shall be 
+considered the victim.
+
+    ``(3) If the court does not order restitution, or orders only 
+partial restitution, under this subsection, the court shall state on the 
+record the reasons therefor.
+    ``(4)(A) Except as provided in subparagraph (B), funds paid to the 
+Commissioner of Social Security as restitution pursuant to a court order 
+shall be deposited as miscellaneous receipts in the general fund of the 
+Treasury.
+    ``(B) <<NOTE: Certification.>> In the case of funds paid to the 
+Commissioner of Social Security pursuant to paragraph (1)(B), the 
+Commissioner of Social Security shall certify for payment to the 
+individual described in such paragraph an amount equal to the lesser of 
+the amount of the funds so paid or the individual's outstanding 
+financial loss as described in such paragraph, except that such amount 
+may be reduced by any overpayment of benefits owed under this title, 
+title II, or title VIII by the individual.''; and
+            (3) by amending subsection (c) (as redesignated by paragraph 
+        (1)) by striking ``(1) If a person'' and all that follows 
+        through ``(2)''.
+
+[[Page 118 STAT. 516]]
+
+    (d) Effective Date.--The <<NOTE: Applicability. 42 USC 408 
+note.>> amendments made by subsections (a), (b), and (c) shall apply 
+with respect to violations occurring on or after the date of enactment 
+of this Act.
+
+SEC. 210. AUTHORITY FOR CROSS-PROGRAM RECOVERY OF BENEFIT OVERPAYMENTS.
+
+    (a) In General.--Section 1147 of the Social Security Act (42 U.S.C. 
+                1320b-17) is amended to read as follows:
+
+    ``(a) In General.--Subject to subsection (b), whenever the 
+Commissioner of Social Security determines that more than the correct 
+amount of any payment has been made to a person under a program 
+described in subsection (e), the Commissioner of Social Security may 
+recover the amount incorrectly paid by decreasing any amount which is 
+payable to such person under any other program specified in that 
+subsection.
+    ``(b) Limitation Applicable to Current Benefits.--
+            ``(1) In general.--In carrying out subsection (a), the 
+        Commissioner of Social Security may not decrease the monthly 
+        amount payable to an individual under a program described in 
+        subsection (e) that is paid when regularly due--
+                    ``(A) in the case of benefits under title II or 
+                VIII, by more than 10 percent of the amount of the 
+                benefit payable to the person for that month under such 
+                title; and
+                    ``(B) in the case of benefits under title XVI, by an 
+                amount greater than the lesser of--
+                          ``(i) the amount of the benefit payable to the 
+                      person for that month; or
+                          ``(ii) an amount equal to 10 percent of the 
+                      person's income for that month (including such 
+                      monthly benefit but excluding payments under title 
+                      II when recovery is also made from title II 
+                      payments and excluding income excluded pursuant to 
+                      section 1612(b)).
+            ``(2) Exception.--Paragraph (1) shall not apply if--
+                    ``(A) the person or the spouse of the person was 
+                involved in willful misrepresentation or concealment of 
+                material information in connection with the amount 
+                incorrectly paid; or
+                    ``(B) the person so requests.
+
+    ``(c) No Effect on Eligibility or Benefit Amount Under Title VIII or 
+XVI.--In any case in which the Commissioner of Social Security takes 
+action in accordance with subsection (a) to recover an amount 
+incorrectly paid to any person, neither that person, nor (with respect 
+to the program described in subsection (e)(3)) any individual whose 
+eligibility for benefits under such program or whose amount of such 
+benefits, is determined by considering any part of that person's income, 
+shall, as a result of such action--
+            ``(1) become eligible for benefits under the program 
+        described in paragraph (2) or (3) of subsection (e); or
+            ``(2) if such person or individual is otherwise so eligible, 
+        become eligible for increased benefits under such program.
+
+    ``(d) Inapplicability of Prohibition Against Assessment and Legal 
+Process.--Section 207 shall not apply to actions taken under
+
+[[Page 118 STAT. 517]]
+
+the provisions of this section to decrease amounts payable under titles 
+II and XVI.
+    ``(e) Programs Described.--The programs described in this subsection 
+are the following:
+            ``(1) The old-age, survivors, and disability insurance 
+        benefits program under title II.
+            ``(2) The special benefits for certain World War II veterans 
+        program under title VIII.
+            ``(3) The supplemental security income benefits program 
+        under title XVI (including, for purposes of this section, State 
+        supplementary payments paid by the Commissioner pursuant to an 
+        agreement under section 1616(a) of this Act or section 212(b) of 
+        Public Law 93-66).''.
+
+    (b) Conforming Amendments.--
+            (1) Section 204(g) of the Social Security Act (42 U.S.C. 
+        404(g)) is amended to read as follows:
+
+    ``(g) For provisions relating to the cross-program recovery of 
+overpayments made under programs administered by the Commissioner of 
+Social Security, see section 1147.''.
+            (2) Section 808 of the Social Security Act (42 U.S.C. 1008) 
+        is amended--
+                    (A) in subsection (a)(1)--
+                          (i) by striking subparagraph (B);
+                          (ii) in the matter preceding subparagraph (A), 
+                      by striking ``any payment'' and all that follows 
+                      through ``under this title'' and inserting ``any 
+                      payment under this title''; and
+                          (iii) by striking ``; or'' and inserting a 
+                      period;
+                    (B) by striking subsection (b) and redesignating 
+                subsections (c), (d), and (e) as subsections (b), (c), 
+                and (d), respectively; and
+                    (C) by adding at the end the following:
+
+    ``(e) Cross-Program Recovery of Overpayments.--For provisions 
+relating to the cross-program recovery of overpayments made under 
+programs administered by the Commissioner of Social Security, see 
+section 1147.''.
+            (3) Section 1147A of the Social Security Act (42 U.S.C. 
+        1320b-18) is repealed.
+            (4) Section 1631(b) of the Social Security Act (42 U.S.C. 
+        1383(b)) is amended--
+                    (A) in paragraph (1)(B)--
+                          (i) by striking ``excluding any other'' and 
+                      inserting ``excluding payments under title II when 
+                      recovery is made from title II payments pursuant 
+                      to section 1147 and excluding''; and
+                          (ii) by striking ``50 percent of''; and
+                    (B) by striking paragraph (6) and inserting the 
+                following:
+
+    ``(6) For provisions relating to the cross-program recovery of 
+overpayments made under programs administered by the Commissioner of 
+Social Security, see section 1147.''.
+    (c) Effective Date.--The <<NOTE: 42 USC 404 note.>> amendments and 
+repeal made by this section shall take effect on the date of enactment 
+of this Act, and shall be effective with respect to overpayments under 
+titles II, VIII, and XVI of the Social Security Act that are outstanding 
+on or after such date.
+
+[[Page 118 STAT. 518]]
+
+SEC. 211. PROHIBITION ON PAYMENT OF TITLE II BENEFITS TO PERSONS NOT 
+            AUTHORIZED TO WORK IN THE UNITED STATES.
+
+    (a) Fully Insured and Currently Insured Individuals.--Section 214 
+(42 U.S.C. 414) is amended--
+            (1) in subsection (a), by inserting before the period at the 
+        end the following: ``, and who satisfies the criterion specified 
+        in subsection (c)'';
+            (2) in subsection (b), by inserting before the period at the 
+        end the following: ``, and who satisfies the criterion specified 
+        in subsection (c)''; and
+            (3) by adding at the end the following:
+
+    ``(c) For purposes of subsections (a) and (b), the criterion 
+specified in this subsection is that the individual, if not a United 
+States citizen or national--
+            ``(1) has been assigned a social security account number 
+        that was, at the time of assignment, or at any later time, 
+        consistent with the requirements of subclause (I) or (III) of 
+        section 205(c)(2)(B)(i); or
+            ``(2) at the time any such quarters of coverage are earned--
+                    ``(A) is described in subparagraph (B) or (D) of 
+                section 101(a)(15) of the Immigration and Nationality 
+                Act,
+                    ``(B) is lawfully admitted temporarily to the United 
+                States for business (in the case of an individual 
+                described in such subparagraph (B)) or the performance 
+                as a crewman (in the case of an individual described in 
+                such subparagraph (D)), and
+                    ``(C) the business engaged in or service as a 
+                crewman performed is within the scope of the terms of 
+                such individual's admission to the United States.''.
+
+    (b) Disability Benefits.--Section 223(a)(1) of the Social Security 
+Act (42 U.S.C. 423(a)(1)) is amended--
+            (1) by redesignating subparagraphs (C) and (D) as 
+        subparagraphs (D) and (E), respectively; and
+            (2) by inserting after subparagraph (B), the following:
+            ``(C) if not a United States citizen or national--
+                    ``(i) has been assigned a social security account 
+                number that was, at the time of assignment, or at any 
+                later time, consistent with the requirements of 
+                subclause (I) or (III) of section 205(c)(2)(B)(i); or
+                    ``(ii) at the time any quarters of coverage are 
+                earned--
+                          ``(I) is described in subparagraph (B) or (D) 
+                      of section 101(a)(15) of the Immigration and 
+                      Nationality Act,
+                          ``(II) is lawfully admitted temporarily to the 
+                      United States for business (in the case of an 
+                      individual described in such subparagraph (B)) or 
+                      the performance as a crewman (in the case of an 
+                      individual described in such subparagraph (D)), 
+                      and
+                          ``(III) the business engaged in or service as 
+                      a crewman performed is within the scope of the 
+                      terms of such individual's admission to the United 
+                      States.''.
+
+    (c) Effective Date.--The <<NOTE: Applicability. 42 USC 414 
+note.>> amendments made by this section apply to benefit applications 
+based on social security account numbers issued on or after January 1, 
+2004.
+
+[[Page 118 STAT. 519]]
+
+   TITLE III--ATTORNEY REPRESENTATIVE FEE PAYMENT SYSTEM IMPROVEMENTS
+
+SEC. 301. CAP ON ATTORNEY ASSESSMENTS.
+
+    (a) In General.--Section 206(d)(2)(A) of the Social Security Act (42 
+U.S.C. 406(d)(2)(A)) is amended--
+            (1) by inserting ``, except that the maximum amount of the 
+        assessment may not exceed the greater of $75 or the adjusted 
+        amount as provided pursuant to the following two sentences'' 
+        after ``subparagraph (B)''; and
+            (2) by adding at the end the following: ``In the case of any 
+        calendar year beginning after the amendments made by section 301 
+        of the Social Security Protection Act of 2003 take effect, the 
+        dollar amount specified in the preceding sentence (including a 
+        previously adjusted amount) shall be adjusted annually under the 
+        procedures used to adjust benefit amounts under section 
+        215(i)(2)(A)(ii), except such adjustment shall be based on the 
+        higher of $75 or the previously adjusted amount that would have 
+        been in effect for December of the preceding year, but for the 
+        rounding of such amount pursuant to the following sentence. Any 
+        amount so adjusted that is not a multiple of $1 shall be rounded 
+        to the next lowest multiple of $1, but in no case less than 
+        $75.''.
+
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 406 
+note.>> amendments made by this section shall apply with respect to fees 
+for representation of claimants which are first required to be certified 
+or paid under section 206 of the Social Security Act on or after the 
+first day of the first month that begins after 180 days after the date 
+of the enactment of this Act.
+
+SEC. 302. TEMPORARY EXTENSION OF ATTORNEY FEE PAYMENT SYSTEM TO TITLE 
+            XVI CLAIMS.
+
+    (a) In General.--Section 1631(d)(2) of the Social Security Act (42 
+U.S.C. 1383(d)(2)) is amended--
+            (1) in subparagraph (A), in the matter preceding clause 
+        (i)--
+                    (A) by striking ``section 206(a)'' and inserting 
+                ``section 206'';
+                    (B) by striking ``(other than paragraph (4) 
+                thereof)'' and inserting ``(other than subsections 
+                (a)(4) and (d) thereof)''; and
+                    (C) by striking ``paragraph (2) thereof'' and 
+                inserting ``such section'';
+            (2) in subparagraph (A)(i)--
+                    (A) by striking ``in subparagraphs (A)(ii)(I) and 
+                (C)(i),'' and inserting ``in subparagraphs (A)(ii)(I) 
+                and (D)(i) of subsection (a)(2)''; and
+                    (B) by striking ``and'' at the end;
+            (3) by striking subparagraph (A)(ii) and inserting the 
+        following:
+            ``(ii) by substituting, in subsections (a)(2)(B) and 
+        (b)(1)(B)(i), the phrase `paragraph (7)(A) or (8)(A) of section 
+        1631(a) or the requirements of due process of law' for the 
+        phrase `subsection (g) or (h) of section 223';
+
+[[Page 118 STAT. 520]]
+
+            ``(iii) by substituting, in subsection (a)(2)(C)(i), the 
+        phrase `under title II' for the phrase `under title XVI';
+            ``(iv) by substituting, in subsection (b)(1)(A), the phrase 
+        `pay the amount of such fee' for the phrase `certify the amount 
+        of such fee for payment' and by striking, in subsection 
+        (b)(1)(A), the phrase `or certified for payment'; and
+            ``(v) by substituting, in subsection (b)(1)(B)(ii), the 
+        phrase `deemed to be such amounts as determined before any 
+        applicable reduction under section 1631(g), and reduced by the 
+        amount of any reduction in benefits under this title or title II 
+        made pursuant to section 1127(a)' for the phrase `determined 
+        before any applicable reduction under section 1127(a))'.''; and
+            (4) by redesignating subparagraph (B) as subparagraph (D) 
+        and inserting after subparagraph (A) the following:
+
+    ``(B) Subject to subparagraph (C), if the claimant is determined to 
+be entitled to past-due benefits under this title and the person 
+representing the claimant is an attorney, the Commissioner of Social 
+Security shall pay out of such past-due benefits to such attorney an 
+amount equal to the lesser of--
+            ``(i) so much of the maximum fee as does not exceed 25 
+        percent of such past-due benefits (as determined before any 
+        applicable reduction under section 1631(g) and reduced by the 
+        amount of any reduction in benefits under this title or title II 
+        pursuant to section 1127(a)), or
+            ``(ii) the amount of past-due benefits available after any 
+        applicable reductions under sections 1631(g) and 1127(a).
+
+    ``(C)(i) Whenever a fee for services is required to be paid to an 
+attorney from a claimant's past-due benefits pursuant to subparagraph 
+(B), the Commissioner shall impose on the attorney an assessment 
+calculated in accordance with clause (ii).
+    ``(ii)(I) The amount of an assessment under clause (i) shall be 
+equal to the product obtained by multiplying the amount of the 
+representative's fee that would be required to be paid by subparagraph 
+(B) before the application of this subparagraph, by the percentage 
+specified in subclause (II), except that the maximum amount of the 
+assessment may not exceed $75. In the case of any calendar year 
+beginning after the amendments made by section 302 of the Social 
+Security Protection Act of 2003 take effect, the dollar amount specified 
+in the preceding sentence (including a previously adjusted amount) shall 
+be adjusted annually under the procedures used to adjust benefit amounts 
+under section 215(i)(2)(A)(ii), except such adjustment shall be based on 
+the higher of $75 or the previously adjusted amount that would have been 
+in effect for December of the preceding year, but for the rounding of 
+such amount pursuant to the following sentence. Any amount so adjusted 
+that is not a multiple of $1 shall be rounded to the next lowest 
+multiple of $1, but in no case less than $75.
+    ``(II) The percentage specified in this subclause is such percentage 
+rate as the Commissioner determines is necessary in order to achieve 
+full recovery of the costs of determining and approving fees to 
+attorneys from the past-due benefits of claimants, but not in excess of 
+6.3 percent.
+    ``(iii) The Commissioner may collect the assessment imposed on an 
+attorney under clause (i) by offset from the amount of the fee otherwise 
+required by subparagraph (B) to be paid to the attorney from a 
+claimant's past-due benefits.
+
+[[Page 118 STAT. 521]]
+
+    ``(iv) An attorney subject to an assessment under clause (i) may 
+not, directly or indirectly, request or otherwise obtain reimbursement 
+for such assessment from the claimant whose claim gave rise to the 
+assessment.
+    ``(v) Assessments on attorneys collected under this subparagraph 
+shall be deposited as miscellaneous receipts in the general fund of the 
+Treasury.
+    ``(vi) The assessments authorized under this subparagraph shall be 
+collected and available for obligation only to the extent and in the 
+amount provided in advance in appropriations Acts. Amounts so 
+appropriated are authorized to remain available until expended, for 
+administrative expenses in carrying out this title and related laws.''.
+    (b) Conforming Amendments.--Section 1631(a) of the Social Security 
+Act (42 U.S.C. 1383(a)) is amended--
+            (1) in paragraph (2)(F)(i)(II), by inserting ``and payment 
+        of attorney fees under subsection (d)(2)(B)'' after ``subsection 
+        (g)''; and
+            (2) in paragraph (10)(A)--
+                    (A) in the matter preceding clause (i), by inserting 
+                ``and payment of attorney fees under subsection 
+                (d)(2)(B)'' after ``subsection (g)''; and
+                    (B) in the matter following clause (ii), by 
+                inserting ``and payment of attorney fees under 
+                subsection (d)(2)(B)'' after ``State''.
+
+    (c) Effective <<NOTE: 42 USC 1383 note.>> Date.--
+            (1) In general.--
+        The <<NOTE: Applicability. Notice.>> amendments made by this 
+        section shall apply with respect to fees for representation of 
+        claimants which are first required to be paid under section 
+        1631(d)(2) of the Social Security Act on or after the date of 
+        the submission by the Commissioner of Social Security to each 
+        House of Congress pursuant to section 303(d) of this Act of 
+        written notice of completion of full implementation of the 
+        requirements for operation of the demonstration project under 
+        section 303 of this Act.
+            (2) Sunset.--Such amendments shall not apply with respect to 
+        fees for representation of claimants in the case of any claim 
+        for benefits with respect to which the agreement for 
+        representation is entered into after 5 years after the date 
+        described in paragraph (1).
+
+SEC. 303. <<NOTE: 42 USC 406 note.>> NATIONWIDE DEMONSTRATION PROJECT 
+            PROVIDING FOR EXTENSION OF FEE WITHHOLDING PROCEDURES TO 
+            NON-ATTORNEY REPRESENTATIVES.
+
+    (a) In General.--The Commissioner of Social Security (hereafter in 
+this section referred to as the ``Commissioner'') shall develop and 
+carry out a nationwide demonstration project under this section with 
+respect to agents and other persons, other than attorneys, who represent 
+claimants under titles II and XVI of the Social Security Act before the 
+Commissioner. The demonstration project shall be designed to determine 
+the potential results of extending to such representatives the fee 
+withholding procedures and assessment procedures that apply under 
+sections 206 and section 1631(d)(2) of such Act to attorneys seeking 
+direct payment out of past due benefits under such titles and shall 
+include an analysis of the effect of such extension on claimants and 
+program administration.
+
+[[Page 118 STAT. 522]]
+
+    (b) Standards for Inclusion in Demonstration Project.--Fee-
+withholding procedures may be extended under the demonstration project 
+carried out pursuant to subsection (a) to any non-attorney 
+representative only if such representative meets at least the following 
+prerequisites:
+            (1) The representative has been awarded a bachelor's degree 
+        from an accredited institution of higher education, or has been 
+        determined by the Commissioner to have equivalent qualifications 
+        derived from training and work experience.
+            (2) The representative has passed an examination, written 
+        and administered by the Commissioner, which tests knowledge of 
+        the relevant provisions of the Social Security Act and the most 
+        recent developments in agency and court decisions affecting 
+        titles II and XVI of such Act.
+            (3) The representative has secured professional liability 
+        insurance, or equivalent insurance, which the Commissioner has 
+        determined to be adequate to protect claimants in the event of 
+        malpractice by the representative.
+            (4) The representative has undergone a criminal background 
+        check to ensure the representative's fitness to practice before 
+        the Commissioner.
+            (5) The representative demonstrates ongoing completion of 
+        qualified courses of continuing education, including education 
+        regarding ethics and professional conduct, which are designed to 
+        enhance professional knowledge in matters related to entitlement 
+        to, or eligibility for, benefits based on disability under 
+        titles II and XVI of such Act. Such continuing education, and 
+        the instructors providing such education, shall meet such 
+        standards as the Commissioner may prescribe.
+
+    (c) Assessment of Fees.--
+            (1) In general.--The Commissioner may assess representatives 
+        reasonable fees to cover the cost to the Social Security 
+        Administration of administering the prerequisites described in 
+        subsection (b).
+            (2) Disposition of fees.--Fees collected under paragraph (1) 
+        shall be credited to the Federal Old-Age and Survivors Insurance 
+        Trust Fund and the Federal Disability Insurance Trust Fund, or 
+        deposited as miscellaneous receipts in the general fund of the 
+        Treasury, based on such allocations as the Commissioner of 
+        Social Security determines appropriate.
+            (3) Authorization of appropriations.--The fees authorized 
+        under this subparagraph shall be collected and available for 
+        obligation only to the extent and in the amount provided in 
+        advance in appropriations Acts. Amounts so appropriated are 
+        authorized to remain available until expended for administering 
+        the prerequisites described in subsection (b).
+
+    (d) Notice <<NOTE: Deadline.>> to Congress and Applicability of Fee 
+Withholding Procedures.--Not later than 1 year after the date of 
+enactment of this Act, the Commissioner shall complete such actions as 
+are necessary to fully implement the requirements for full operation of 
+the demonstration project and shall submit to each House of Congress a 
+written notice of the completion of such actions. The applicability 
+under this section to non-attorney representatives of the fee 
+withholding procedures and assessment procedures under sections 206 and 
+1631(d)(2) of the Social Security Act shall be effective with respect to 
+fees for representation of claimants in the case of claims for benefits 
+with respect to which the agreement
+
+[[Page 118 STAT. 523]]
+
+for representation is entered into by such non-attorney representatives 
+during the period beginning with the date of the submission of such 
+notice by the Commissioner to Congress and ending with the termination 
+date of the demonstration project.
+    (e) Reports <<NOTE: Deadlines.>> by the Commissioner; Termination.--
+            (1) Interim reports.--On or before the date which is 1 year 
+        after the date of enactment of this Act, and annually 
+        thereafter, the Commissioner shall transmit to the Committee on 
+        Ways and Means of the House of Representatives and to the 
+        Committee on Finance of the Senate an annual interim report on 
+        the progress of the demonstration project carried out under this 
+        section, together with any related data and materials that the 
+        Commissioner may consider appropriate.
+            (2) Termination date and final report.--The termination date 
+        of the demonstration project under this section is the date 
+        which is 5 years after the date of the submission of the notice 
+        by the Commissioner to each House of Congress pursuant to 
+        subsection (d). The authority under the preceding provisions of 
+        this section shall not apply in the case of claims for benefits 
+        with respect to which the agreement for representation is 
+        entered into after the termination date. Not later than 90 days 
+        after the termination date, the Commissioner shall submit to the 
+        Committee on Ways and Means of the House of Representatives and 
+        to the Committee on Finance of the Senate a final report with 
+        respect to the demonstration project.
+
+SEC. 304. <<NOTE: 42 USC 406 note.>> GAO STUDY REGARDING THE FEE PAYMENT 
+            PROCESS FOR CLAIMANT REPRESENTATIVES.
+
+    (a) Study.--
+            (1) In general.--The Comptroller General of the United 
+        States shall study and evaluate the appointment and payment of 
+        claimant representatives appearing before the Commissioner of 
+        Social Security in connection with benefit claims under titles 
+        II and XVI of the Social Security Act (42 U.S.C. 401 et seq., 
+        1381 et seq.) in each of the following groups:
+                    (A) Attorney claimant representatives who elect fee 
+                withholding under section 206 or 1631(d)(2) of such Act.
+                    (B) Attorney claimant representatives who do not 
+                elect such fee withholding.
+                    (C) Non-attorney claimant representatives who are 
+                eligible for, and elect, such fee withholding.
+                    (D) Non-attorney claimant representatives who are 
+                eligible for, but do not elect, such fee withholding.
+                    (E) Non-attorney claimant representatives who are 
+                not eligible for such fee withholding.
+            (2) Matters to be studied.--In conducting the study under 
+        this subsection, the Comptroller General shall, for each of 
+        group of claimant representatives described in paragraph (1)--
+                    (A) conduct a survey of the relevant characteristics 
+                of such claimant representatives including--
+                          (i) qualifications and experience;
+                          (ii) the type of employment of such claimant 
+                      representatives, such as with an advocacy group, 
+                      State or local government, or insurance or other 
+                      company;
+                          (iii) geographical distribution between urban 
+                      and rural areas;
+
+[[Page 118 STAT. 524]]
+
+                          (iv) the nature of claimants' cases, such as 
+                      whether the cases are for disability insurance 
+                      benefits only, supplemental security income 
+                      benefits only, or concurrent benefits;
+                          (v) the relationship of such claimant 
+                      representatives to claimants, such as whether the 
+                      claimant is a friend, family member, or client of 
+                      the claimant representative; and
+                          (vi) the amount of compensation (if any) paid 
+                      to the claimant representatives and the method of 
+                      payment of such compensation;
+                    (B) assess the quality and effectiveness of the 
+                services provided by such claimant representatives, 
+                including a comparison of claimant satisfaction or 
+                complaints and benefit outcomes, adjusted for 
+                differences in claimant representatives' caseload, 
+                claimants' diagnostic group, level of decision, and 
+                other relevant factors;
+                    (C) assess the interactions between fee withholding 
+                under sections 206 and 1631(d)(2) of such Act (including 
+                under the amendments made by section 302 of this Act and 
+                under the demonstration project conducted under section 
+                303 of this Act), the windfall offset under section 1127 
+                of such Act, and interim assistance reimbursements under 
+                section 1631(g) of such Act;
+                    (D) assess the potential results of making permanent 
+                the fee withholding procedures under sections 206 and 
+                1631(d)(2) of such Act under the amendments made by 
+                section 302 of this Act and under the demonstration 
+                project conducted under section 303 of this Act with 
+                respect to program administration and claimant outcomes, 
+                and assess whether the rules and procedures employed by 
+                the Commissioner of Social Security to evaluate the 
+                qualifications and performance of claimant 
+                representatives should be revised prior to making such 
+                procedures permanent; and
+                    (E) make such recommendations for administrative and 
+                legislative changes as the Comptroller General of the 
+                United States considers necessary or appropriate.
+            (3) Consultation required.--The Comptroller General of the 
+        United States shall consult with beneficiaries under title II of 
+        such Act, beneficiaries under title XVI of such Act, claimant 
+        representatives of beneficiaries under such titles, and other 
+        interested parties, in conducting the study and evaluation 
+        required under paragraph (1).
+
+    (b) Report.--Not <<NOTE: Deadline.>> later than 3 years after the 
+date of the submission by the Commissioner of Social Security to each 
+House of Congress pursuant to section 303(d) of this Act of written 
+notice of completion of full implementation of the requirements for 
+operation of the demonstration project under section 303 of this Act, 
+the Comptroller General of the United States shall submit to the 
+Committee on Ways and Means of the House of Representatives and the 
+Committee on Finance of the Senate a report on the results of the study 
+and evaluation conducted pursuant to subsection (a).
+
+[[Page 118 STAT. 525]]
+
+            TITLE IV--MISCELLANEOUS AND TECHNICAL AMENDMENTS
+
+     Subtitle A--Amendments Relating to the Ticket to Work and Work 
+                   Incentives Improvement Act of 1999
+
+SEC. 401. APPLICATION OF DEMONSTRATION AUTHORITY SUNSET DATE TO NEW 
+            PROJECTS.
+
+    Section 234 of the Social Security Act (42 U.S.C. 434) is amended--
+            (1) in the first sentence of subsection (c), by striking 
+        ``conducted under subsection (a)'' and inserting ``initiated 
+        under subsection (a) on or before December 17, 2005''; and
+            (2) in subsection (d)(2), by striking the first sentence and 
+        inserting the following: ``The authority to initiate projects 
+        under the preceding provisions of this section shall terminate 
+        on December 18, 2005.''.
+
+SEC. 402. EXPANSION OF WAIVER AUTHORITY AVAILABLE IN CONNECTION WITH 
+            DEMONSTRATION PROJECTS PROVIDING FOR REDUCTIONS IN 
+            DISABILITY INSURANCE BENEFITS BASED ON EARNINGS.
+
+    Section 302(c) of the Ticket to Work and Work Incentives Improvement 
+Act of 1999 (42 U.S.C. 434 note) is amended by striking ``(42 U.S.C. 401 
+et seq.),'' and inserting ``(42 U.S.C. 401 et seq.) and the requirements 
+of section 1148 of such Act (42 U.S.C. 1320b-19) as they relate to the 
+program established under title II of such Act,''.
+
+SEC. 403. FUNDING OF DEMONSTRATION PROJECTS PROVIDING FOR REDUCTIONS IN 
+            DISABILITY INSURANCE BENEFITS BASED ON EARNINGS.
+
+    Section 302(f) of the Ticket to Work and Work Incentives Improvement 
+Act of 1999 (42 U.S.C. 434 note) is amended to read as follows:
+    ``(f) Expenditures.--Administrative expenses for demonstration 
+projects under this section shall be paid from funds available for the 
+administration of title II or XVIII of the Social Security Act, as 
+appropriate. Benefits payable to or on behalf of individuals by reason 
+of participation in projects under this section shall be made from the 
+Federal Disability Insurance Trust Fund and the Federal Old-Age and 
+Survivors Insurance Trust Fund, as determined appropriate by the 
+Commissioner of Social Security, and from the Federal Hospital Insurance 
+Trust Fund and the Federal Supplementary Medical Insurance Trust Fund, 
+as determined appropriate by the Secretary of Health and Human Services, 
+from funds available for benefits under such title II or XVIII.''.
+
+SEC. 404. AVAILABILITY OF FEDERAL AND STATE WORK INCENTIVE SERVICES TO 
+            ADDITIONAL INDIVIDUALS.
+
+    (a) Federal Work Incentives Outreach Program.--
+            (1) In general.--Section 1149(c)(2) of the Social Security 
+        Act (42 U.S.C. 1320b-20(c)(2)) is amended to read as follows:
+
+[[Page 118 STAT. 526]]
+
+            ``(2) Disabled beneficiary.--The term `disabled beneficiary' 
+        means an individual--
+                    ``(A) who is a disabled beneficiary as defined in 
+                section 1148(k)(2) of this Act;
+                    ``(B) who is receiving a cash payment described in 
+                section 1616(a) of this Act or a supplementary payment 
+                described in section 212(a)(3) of Public Law 93-66 
+                (without regard to whether such payment is paid by the 
+                Commissioner pursuant to an agreement under section 
+                1616(a) of this Act or under section 212(b) of Public 
+                Law 93-66);
+                    ``(C) who, pursuant to section 1619(b) of this Act, 
+                is considered to be receiving benefits under title XVI 
+                of this Act; or
+                    ``(D) who is entitled to benefits under part A of 
+                title XVIII of this Act by reason of the penultimate 
+                sentence of section 226(b) of this Act.''.
+            (2) Effective date.--The <<NOTE: Applicability. 42 
+        USC 1320b-20 note.>> amendment made by this subsection shall 
+        apply with respect to grants, cooperative agreements, or 
+        contracts entered into on or after the date of the enactment of 
+        this Act.
+
+    (b) State Grants for Work Incentives Assistance.--
+            (1) Definition of disabled beneficiary.--Section 1150(g)(2) 
+        of such Act (42 U.S.C. 1320b-21(g)(2)) is amended to read as 
+        follows:
+            ``(2) Disabled beneficiary.--The term `disabled beneficiary' 
+        means an individual--
+                    ``(A) who is a disabled beneficiary as defined in 
+                section 1148(k)(2) of this Act;
+                    ``(B) who is receiving a cash payment described in 
+                section 1616(a) of this Act or a supplementary payment 
+                described in section 212(a)(3) of Public Law 93-66 
+                (without regard to whether such payment is paid by the 
+                Commissioner pursuant to an agreement under section 
+                1616(a) of this Act or under section 212(b) of Public 
+                Law 93-66);
+                    ``(C) who, pursuant to section 1619(b) of this Act, 
+                is considered to be receiving benefits under title XVI 
+                of this Act; or
+                    ``(D) who is entitled to benefits under part A of 
+                title XVIII of this Act by reason of the penultimate 
+                sentence of section 226(b) of this Act.''.
+            (2) Advocacy or other services needed to maintain gainful 
+        employment.--Section 1150(b)(2) of such Act (42 U.S.C. 1320b-
+        21(b)(2)) is amended by striking ``secure or regain'' and 
+        inserting ``secure, maintain, or regain''.
+            (3) Effective date.--The <<NOTE: Applicability. 42 
+        USC 1320b-21 note.>> amendments made by this subsection shall 
+        apply with respect to payments provided after the date of the 
+        enactment of this Act.
+
+SEC. 405. TECHNICAL AMENDMENT CLARIFYING TREATMENT FOR CERTAIN PURPOSES 
+            OF INDIVIDUAL WORK PLANS UNDER THE TICKET TO WORK AND SELF-
+            SUFFICIENCY PROGRAM.
+
+    (a) In General.--Section 1148(g)(1) of the Social Security Act (42 
+U.S.C. 1320b-19(g)(1)) is amended by adding at the end, after and below 
+subparagraph (E), the following:
+
+[[Page 118 STAT. 527]]
+
+        ``An individual work plan established pursuant to this 
+        subsection shall be treated, for purposes of section 
+        51(d)(6)(B)(i) of the Internal Revenue Code of 1986, as an 
+        individualized written plan for employment under a State plan 
+        for vocational rehabilitation services approved under the 
+        Rehabilitation Act of 1973.''.
+
+    (b) Effective Date.--The <<NOTE: 42 USC 1320b-19 note.>> amendment 
+made by subsection (a) shall take effect as if included in section 505 
+of the Ticket to Work and Work Incentives Improvement Act of 1999 
+(Public Law 106-170; 113 Stat. 1921).
+
+SEC. 406. <<NOTE: 42 USC 1320b-19 note.>> GAO STUDY REGARDING THE TICKET 
+            TO WORK AND SELF-SUFFICIENCY PROGRAM.
+
+    (a) GAO Report.--Not <<NOTE: Deadline.>> later than 12 months after 
+the date of enactment of this Act, the Comptroller General of the United 
+States shall submit a report to Congress regarding the Ticket to Work 
+and Self-Sufficiency Program established under section 1148 of the 
+Social Security Act (42 U.S.C. 1320b-19) that--
+            (1) examines the annual and interim reports issued by 
+        States, the Ticket to Work and Work Incentives Advisory Panel 
+        established under section 101(f) of the Ticket to Work and Work 
+        Incentives Improvement Act of 1999 (42 U.S.C. 1320b-19 note), 
+        and the Commissioner of Social Security regarding such program;
+            (2) assesses the effectiveness of the activities carried out 
+        under such program; and
+            (3) recommends such legislative or administrative changes as 
+        the Comptroller General determines are appropriate to improve 
+        the effectiveness of such program.
+
+SEC. 407. REAUTHORIZATION OF APPROPRIATIONS FOR CERTAIN WORK INCENTIVES 
+            PROGRAMS.
+
+    (a) Benefits Planning, Assistance, and Outreach.--Section 1149(d) of 
+the Social Security Act (42 U.S.C. 1320b-20(d)) is amended by striking 
+``2004'' and inserting ``2009''.
+    (b) Protection and Advocacy.--Section 1150(h) of the Social Security 
+Act (42 U.S.C. 1320b-21(h)) is amended by striking ``2004'' and 
+inserting ``2009''.
+
+                  Subtitle B--Miscellaneous Amendments
+
+SEC. 411. ELIMINATION OF TRANSCRIPT REQUIREMENT IN REMAND CASES FULLY 
+            FAVORABLE TO THE CLAIMANT.
+
+    (a) In General.--Section 205(g) of the Social Security Act (42 
+U.S.C. 405(g)) is amended in the sixth sentence by striking ``and a 
+transcript'' and inserting ``and, in any case in which the Commissioner 
+has not made a decision fully favorable to the individual, a 
+transcript''.
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 405 
+note.>> amendment made by this section shall apply with respect to final 
+determinations issued (upon remand) on or after the date of the 
+enactment of this Act.
+
+SEC. 412. NONPAYMENT OF BENEFITS UPON REMOVAL FROM THE UNITED STATES.
+
+    (a) In General.--Section 202(n) of the Social Security Act (42 
+U.S.C. 402(n)) is amended--
+
+[[Page 118 STAT. 528]]
+
+            (1) in paragraph (1), by striking ``section 241(a) (other 
+        than under paragraph (1)(C) or (1)(E) thereof) of the 
+        Immigration and Nationality Act'' and inserting ``section 237(a) 
+        of the Immigration and Nationality Act (other than under 
+        paragraph (1)(C) of such section) or under section 212(a)(6)(A) 
+        of such Act'';
+            (2) in paragraph (2), by striking ``section 241(a) of the 
+        Immigration and Nationality Act (other than under paragraph 
+        (1)(C) or (1)(E) thereof)'' and inserting ``section 237(a) of 
+        the Immigration and Nationality Act (other than under paragraph 
+        (1)(C) of such section) or under section 212(a)(6)(A) of such 
+        Act'';
+            (3) in paragraph (3), by striking ``paragraph (19) of 
+        section 241(a) of the Immigration and Nationality Act (relating 
+        to persecution of others on account of race, religion, national 
+        origin, or political opinion, under the direction of or in 
+        association with the Nazi government of Germany or its allies) 
+        shall be considered to have been deported under such paragraph 
+        (19)'' and inserting ``paragraph (4)(D) of section 241(a) of the 
+        Immigration and Nationality Act (relating to participating in 
+        Nazi persecutions or genocide) shall be considered to have been 
+        deported under such paragraph (4)(D)''; and
+            (4) in paragraph (3) (as amended by paragraph (3) of this 
+        subsection), by striking ``241(a)'' and inserting ``237(a)''.
+
+    (b) Technical Corrections.--
+            (1) Terminology regarding removal from the united states.--
+        Section 202(n) of the Social Security Act (42 U.S.C. 402(n)) (as 
+        amended by subsection (a)) is amended further--
+                    (A) by striking ``deportation'' each place it 
+                appears and inserting ``removal'';
+                    (B) by striking ``deported'' each place it appears 
+                and inserting ``removed''; and
+                    (C) in the heading, by striking ``Deportation'' and 
+                inserting ``Removal''.
+            (2) References to the secretary of homeland security.--
+        Section 202(n) of the Social Security Act (42 U.S.C. 402(n)) (as 
+        amended by subsection (a) and paragraph (1)) is amended further 
+        by inserting ``or the Secretary of Homeland Security'' after 
+        ``the Attorney General'' each place it appears.
+
+    (c) Effective <<NOTE: 42 USC 402 note.>> Dates.--
+            (1) In general.--The <<NOTE: Applicability.>> amendment made 
+        by--
+                    (A) subsection (a)(1) shall apply to individuals 
+                with respect to whom the Commissioner of Social Security 
+                receives a removal notice after the date of the 
+                enactment of this Act;
+                    (B) subsection (a)(2) shall apply with respect to 
+                notifications of removals received by the Commissioner 
+                of Social Security after the date of enactment of this 
+                Act; and
+                    (C) subsection (a)(3) shall be effective as if 
+                enacted on March 1, 1991.
+            (2) Subsequent correction of cross-reference and 
+        terminology.--The amendments made by subsections (a)(4) and 
+        (b)(1) shall be effective as if enacted on April 1, 1997.
+            (3) References to the secretary of homeland security.--The 
+        amendment made by subsection (b)(2) shall be effective as if 
+        enacted on March 1, 2003.
+
+[[Page 118 STAT. 529]]
+
+SEC. 413. <<NOTE: 31 USC 1113 note.>> REINSTATEMENT OF CERTAIN REPORTING 
+            REQUIREMENTS.
+
+    Section 3003(a)(1) of the Federal Reports Elimination and Sunset Act 
+of 1995 (31 U.S.C. 1113 note) shall not apply to any report required to 
+be submitted under any of the following provisions of law:
+            (1)(A) Section 201(c)(2) of the Social Security Act (42 
+        U.S.C. 401(c)(2)).
+            (B) Section 1817(b)(2) of the Social Security Act (42 U.S.C. 
+        1395i(b)(2)).
+            (C) Section 1841(b)(2) of the Social Security Act (42 U.S.C. 
+        1395t(b)(2)).
+            (2)(A) Section 221(c)(3)(C) of the Social Security Act (42 
+        U.S.C. 421(c)(3)(C)).
+            (B) Section 221(i)(3) of the Social Security Act (42 U.S.C. 
+        421(i)(3)).
+
+SEC. 414. CLARIFICATION OF DEFINITIONS REGARDING CERTAIN SURVIVOR 
+            BENEFITS.
+
+    (a) Widows.--Section 216(c) of the Social Security Act (42 U.S.C. 
+416(c)) is amended--
+            (1) by redesignating subclauses (A) through (C) of clause 
+        (6) as subclauses (i) through (iii), respectively;
+            (2) by redesignating clauses (1) through (6) as clauses (A) 
+        through (F), respectively;
+            (3) in clause (E) (as redesignated), by inserting ``except 
+        as provided in paragraph (2),'' before ``she was married'';
+            (4) by inserting ``(1)'' after ``(c)''; and
+            (5) by adding at the end the following:
+
+    ``(2) The requirements of paragraph (1)(E) in connection with the 
+surviving wife of an individual shall be treated as satisfied if--
+            ``(A) the individual had been married prior to the 
+        individual's marriage to the surviving wife,
+            ``(B) the prior wife was institutionalized during the 
+        individual's marriage to the prior wife due to mental 
+        incompetence or similar incapacity,
+            ``(C) during the period of the prior wife's 
+        institutionalization, the individual would have divorced the 
+        prior wife and married the surviving wife, but the individual 
+        did not do so because such divorce would have been unlawful, by 
+        reason of the prior wife's institutionalization, under the laws 
+        of the State in which the individual was domiciled at the time 
+        (as determined based on evidence satisfactory to the 
+        Commissioner of Social Security),
+            ``(D) the prior wife continued to remain institutionalized 
+        up to the time of her death, and
+            ``(E) the individual married the surviving wife within 60 
+        days after the prior wife's death.''.
+
+    (b) Widowers.--Section 216(g) of such Act (42 U.S.C. 416(g)) is 
+amended--
+            (1) by redesignating subclauses (A) through (C) of clause 
+        (6) as subclauses (i) through (iii), respectively;
+            (2) by redesignating clauses (1) through (6) as clauses (A) 
+        through (F), respectively;
+            (3) in clause (E) (as redesignated), by inserting ``except 
+        as provided in paragraph (2),'' before ``he was married'';
+            (4) by inserting ``(1)'' after ``(g)''; and
+
+[[Page 118 STAT. 530]]
+
+            (5) by adding at the end the following:
+
+    ``(2) The requirements of paragraph (1)(E) in connection with the 
+surviving husband of an individual shall be treated as satisfied if--
+            ``(A) the individual had been married prior to the 
+        individual's marriage to the surviving husband,
+            ``(B) the prior husband was institutionalized during the 
+        individual's marriage to the prior husband due to mental 
+        incompetence or similar incapacity,
+            ``(C) during the period of the prior husband's 
+        institutionalization, the individual would have divorced the 
+        prior husband and married the surviving husband, but the 
+        individual did not do so because such divorce would have been 
+        unlawful, by reason of the prior husband's institutionalization, 
+        under the laws of the State in which the individual was 
+        domiciled at the time (as determined based on evidence 
+        satisfactory to the Commissioner of Social Security),
+            ``(D) the prior husband continued to remain 
+        institutionalized up to the time of his death, and
+            ``(E) the individual married the surviving husband within 60 
+        days after the prior husband's death.''.
+
+    (c) Conforming Amendment.--Section 216(k) of such Act (42 U.S.C. 
+416(k)) is amended by striking ``clause (5) of subsection (c) or clause 
+(5) of subsection (g)'' and inserting ``clause (E) of subsection (c)(1) 
+or clause (E) of subsection (g)(1)''.
+    (d) Effective Date.--The <<NOTE: 42 USC 416 note.>> amendments made 
+by this section shall be effective with respect to applications for 
+benefits under title II of the Social Security Act filed during months 
+ending after the date of the enactment of this Act.
+
+SEC. 415. CLARIFICATION RESPECTING THE FICA AND SECA TAX EXEMPTIONS FOR 
+            AN INDIVIDUAL WHOSE EARNINGS ARE SUBJECT TO THE LAWS OF A 
+            TOTALIZATION AGREEMENT PARTNER.
+
+    Sections 1401(c), 3101(c), and 3111(c) of the Internal Revenue Code 
+of 1986 <<NOTE: 26 USC 1401, 3101, and 3111.>> are each amended by 
+striking ``to taxes or contributions for similar purposes under'' and 
+inserting ``exclusively to the laws applicable to''.
+
+SEC. 416. COVERAGE UNDER DIVIDED RETIREMENT SYSTEM FOR PUBLIC EMPLOYEES 
+            IN KENTUCKY AND LOUISIANA.
+
+    (a) In General.--Section 218(d)(6)(C) of the Social Security Act (42 
+U.S.C. 418(d)(6)(C)) is amended by inserting ``Kentucky, Louisiana,'' 
+after ``Illinois,''.
+    (b) Effective Date.--The <<NOTE: 42 USC 418 note.>> amendment made 
+by subsection (a) takes effect on January 1, 2003.
+
+SEC. 417. COMPENSATION FOR THE SOCIAL SECURITY ADVISORY BOARD.
+
+    (a) In General.--Subsection (f) of section 703 of the Social 
+Security Act (42 U.S.C. 903(f)) is amended to read as follows:
+
+                 ``Compensation, Expenses, and Per Diem
+
+    ``(f) A member of the Board shall, for each day (including 
+traveltime) during which the member is attending meetings or conferences 
+of the Board or otherwise engaged in the business of the Board, be 
+compensated at the daily rate of basic pay for
+
+[[Page 118 STAT. 531]]
+
+level IV of the Executive Schedule. While serving on business of the 
+Board away from their homes or regular places of business, members may 
+be allowed travel expenses, including per diem in lieu of subsistence, 
+as authorized by section 5703 of title 5, United States Code, for 
+persons in the Government employed intermittently.''.
+    (b) Effective Date.--The <<NOTE: 42 USC 903 note.>> amendment made 
+by this section shall be effective as of January 1, 2003.
+
+SEC. 418. SIXTY-MONTH PERIOD OF EMPLOYMENT REQUIREMENT FOR APPLICATION 
+            OF GOVERNMENT PENSION OFFSET EXEMPTION.
+
+    (a) In General.--Section 202(k) of the Social Security Act (42 
+U.S.C. 402(k)) is amended by adding at the end the following:
+    ``(5)(A) The amount of a monthly insurance benefit of any individual 
+for each month under subsection (b), (c), (e), (f), or (g) (as 
+determined after application of the provisions of subsection (q) and the 
+preceding provisions of this subsection) shall be reduced (but not below 
+zero) by an amount equal to two-thirds of the amount of any monthly 
+periodic benefit payable to such individual for such month which is 
+based upon such individual's earnings while in the service of the 
+Federal Government or any State (or political subdivision thereof, as 
+defined in section 218(b)(2)) if, during any portion of the last 60 
+months of such service ending with the last day such individual was 
+employed by such entity--
+            ``(i) such service did not constitute `employment' as 
+        defined in section 210, or
+            ``(ii) such service was being performed while in the service 
+        of the Federal Government, and constituted `employment' as so 
+        defined solely by reason of--
+                    ``(I) clause (ii) or (iii) of subparagraph (G) of 
+                section 210(a)(5), where the lump-sum payment described 
+                in such clause (ii) or the cessation of coverage 
+                described in such clause (iii) (whichever is applicable) 
+                was received or occurred on or after January 1, 1988, or
+                    ``(II) an election to become subject to the Federal 
+                Employees' Retirement System provided in chapter 84 of 
+                title 5, United States Code, or the Foreign Service 
+                Pension System provided in subchapter II of chapter 8 of 
+                title I of the Foreign Service Act of 1980 made pursuant 
+                to law after December 31, 1987,
+        unless subparagraph (B) applies.
+
+The amount of the reduction in any benefit under this subparagraph, if 
+not a multiple of $0.10, shall be rounded to the next higher multiple of 
+$0.10.
+    ``(B)(i) Subparagraph (A)(i) shall not apply with respect to monthly 
+periodic benefits based wholly on service as a member of a uniformed 
+service (as defined in section 210(m)).
+    ``(ii) Subparagraph (A)(ii) shall not apply with respect to monthly 
+periodic benefits based in whole or in part on service which constituted 
+`employment' as defined in section 210 if such service was performed for 
+at least 60 months in the aggregate during the period beginning January 
+1, 1988, and ending with the close of the first calendar month as of the 
+end of which such individual is eligible for benefits under this 
+subsection and has made a valid application for such benefits.
+
+[[Page 118 STAT. 532]]
+
+    ``(C) For purposes of this paragraph, any periodic benefit which 
+otherwise meets the requirements of subparagraph (A), but which is paid 
+on other than a monthly basis, shall be allocated on a basis equivalent 
+to a monthly benefit (as determined by the Commissioner of Social 
+Security) and such equivalent monthly benefit shall constitute a monthly 
+periodic benefit for purposes of subparagraph (A). For purposes of this 
+subparagraph, the term `periodic benefit' includes a benefit payable in 
+a lump sum if it is a commutation of, or a substitute for, periodic 
+payments.''.
+    (b) Conforming Amendments.--
+            (1) Wife's insurance benefits.--Section 202(b) of the Social 
+        Security Act (42 U.S.C. 402(b)) is amended--
+                    (A) in paragraph (2), by striking ``subsection (q) 
+                and paragraph (4) of this subsection'' and inserting 
+                ``subsections (k)(5) and (q)''; and
+                    (B) by striking paragraph (4) and redesignating 
+                paragraph (5) as paragraph (4).
+            (2) Husband's insurance benefits.--Section 202(c) of the 
+        Social Security Act (42 U.S.C. 402(c)) is amended--
+                    (A) by striking paragraph (2) and redesignating 
+                paragraphs (3) through (5) as paragraphs (2) through 
+                (4), respectively; and
+                    (B) in paragraph (2) as so redesignated, by striking 
+                ``subsection (q) and paragraph (2) of this subsection'' 
+                and inserting ``subsections (k)(5) and (q)''.
+            (3) Widow's insurance benefits.--Section 202(e) of the 
+        Social Security Act (42 U.S.C. 402(e)) is amended--
+                    (A) in paragraph (2)(A), by striking ``subsection 
+                (q), paragraph (7) of this subsection,'' and inserting 
+                ``subsection (k)(5), subsection (q),''; and
+                    (B) by striking paragraph (7) and redesignating 
+                paragraphs (8) and (9) as paragraphs (7) and (8), 
+                respectively.
+            (4) Widower's insurance benefits.--
+                    (A) In general.--Section 202(f) of the Social 
+                Security Act (42 U.S.C. 402(f)) is amended--
+                          (i) by striking paragraph (2) and 
+                      redesignating paragraphs (3) through (9) as 
+                      paragraphs (2) through (8), respectively; and
+                          (ii) in paragraph (2) as so redesignated, by 
+                      striking ``subsection (q), paragraph (2) of this 
+                      subsection,'' and inserting ``subsection (k)(5), 
+                      subsection (q),''.
+                    (B) Conforming amendments.--
+                          (i) Section 202(f)(1)(B) of the Social 
+                      Security Act (42 U.S.C. 402(f)(1)(B)) is amended 
+                      by striking ``paragraph (5)'' and inserting 
+                      ``paragraph (4)''.
+                          (ii) Section 202(f)(1)(F) of the Social 
+                      Security Act (42 U.S.C. 402(f)(1)(F)) is amended 
+                      by striking ``paragraph (6)'' and ``paragraph 
+                      (5)'' (in clauses (i) and (ii)) and inserting 
+                      ``paragraph (5)'' and ``paragraph (4)'', 
+                      respectively.
+                          (iii) Section 202(f)(5)(A)(ii) of the Social 
+                      Security Act (as redesignated by subparagraph 
+                      (A)(i)) is amended by striking ``paragraph (5)'' 
+                      and inserting ``paragraph (4)''.
+                          (iv) Section 202(k)(2)(B) of the Social 
+                      Security Act (42 U.S.C. 402(k)(2)(B)) is amended 
+                      by striking ``or (f)(4)'' each place it appears 
+                      and inserting ``or (f)(3)''.
+
+[[Page 118 STAT. 533]]
+
+                          (v) Section 202(k)(3)(A) of the Social 
+                      Security Act (42 U.S.C. 402(k)(3)(A)) is amended 
+                      by striking ``or (f)(3)'' and inserting ``or 
+                      (f)(2)''.
+                          (vi) Section 202(k)(3)(B) of the Social 
+                      Security Act (42 U.S.C. 402(k)(3)(B)) is amended 
+                      by striking ``or (f)(4)'' and inserting ``or 
+                      (f)(3)''.
+                          (vii) Section 226(e)(1)(A)(i) of the Social 
+                      Security Act (42 U.S.C. 426(e)(1)(A)(i)) is 
+                      amended by striking ``and 202(f)(5)'' and 
+                      inserting ``and 202(f)(4)''.
+            (5) Mother's and father's insurance benefits.--Section 
+        202(g) of the Social Security Act (42 U.S.C. 402(g)) is 
+        amended--
+                    (A) in paragraph (2), by striking ``Except as 
+                provided in paragraph (4) of this subsection, such'' and 
+                inserting ``Such''; and
+                    (B) by striking paragraph (4).
+
+    (c) Effective <<NOTE: 42 USC 402 note.>> Date and Transitional 
+Rule.--
+            (1) In general.--The <<NOTE: Applicability.>> amendments 
+        made by this section shall apply with respect to applications 
+        for benefits under title II of the Social Security Act filed on 
+        or after the first day of the first month that begins after the 
+        date of enactment of this Act, except that such amendments shall 
+        not apply in connection with monthly periodic benefits of any 
+        individual based on earnings while in service described in 
+        section 202(k)(5)(A) of the Social Security Act (in the matter 
+        preceding clause (i) thereof) if the last day of such service 
+        occurs before July 1, 2004.
+            (2) Transitional rule.--In the case of any individual whose 
+        last day of service described in subparagraph (A) of section 
+        202(k)(5) of the Social Security Act (as added by subsection (a) 
+        of this section) occurs within 5 years after the date of 
+        enactment of this Act--
+                    (A) the 60-month period described in such 
+                subparagraph (A) shall be reduced (but not to less than 
+                1 month) by the number of months of such service (in the 
+                aggregate and without regard to whether such months of 
+                service were continuous) which--
+                          (i) were performed by the individual under the 
+                      same retirement system on or before the date of 
+                      enactment of this Act, and
+                          (ii) constituted ``employment'' as defined in 
+                      section 210 of the Social Security Act; and
+                    (B) months of service necessary to fulfill the 60-
+                month period as reduced by subparagraph (A) of this 
+                paragraph must be performed after the date of enactment 
+                of this Act.
+
+SEC. 419. DISCLOSURE TO WORKERS OF EFFECT OF WINDFALL ELIMINATION 
+            PROVISION AND GOVERNMENT PENSION OFFSET PROVISION.
+
+    (a) Inclusion of Noncovered Employees as Eligible Individuals 
+Entitled to Social Security Account Statements.--Section 1143(a)(3) of 
+the Social Security Act (42 U.S.C. 1320b-13(a)(3)) is amended--
+            (1) by striking ``who'' after ``an individual'' and 
+        inserting ``who'' before ``has'' in each of subparagraphs (A) 
+        and (B);
+            (2) by inserting ``(i) who'' after ``(C)''; and
+
+[[Page 118 STAT. 534]]
+
+            (3) by inserting before the period the following: ``, or 
+        (ii) with respect to whom the Commissioner has information that 
+        the pattern of wages or self-employment income indicate a 
+        likelihood of noncovered employment''.
+
+    (b) Explanation in Social Security Account Statements of Possible 
+Effects of Periodic Benefits Under State and Local Retirement Systems on 
+Social Security Benefits.--Section 1143(a)(2) of the Social Security Act 
+(42 U.S.C. 1320b-13(a)(2)) is amended--
+            (1) in subparagraph (C), by striking ``and'' at the end;
+            (2) in subparagraph (D), by striking the period and 
+        inserting ``; and''; and
+            (3) by adding at the end the following:
+            ``(E) in the case of an eligible individual described in 
+        paragraph (3)(C)(ii), an explanation, in language calculated to 
+        be understood by the average eligible individual, of the 
+        operation of the provisions under sections 202(k)(5) and 
+        215(a)(7) and an explanation of the maximum potential effects of 
+        such provisions on the eligible individual's monthly retirement, 
+        survivor, and auxiliary benefits.''.
+
+    (c) Truth in Retirement Disclosure to Governmental Employees of 
+Effect of Noncovered Employment on Benefits Under Title II.--Section 
+1143 of the Social Security Act (42 U.S.C. 1320b-13) is amended further 
+by adding at the end the following:
+
+     ``Disclosure to Governmental Employees of Effect of Noncovered 
+                               Employment
+
+    ``(d)(1) In the case of any individual commencing employment on or 
+after January 1, 2005, in any agency or instrumentality of any State (or 
+political subdivision thereof, as defined in section 218(b)(2)) in a 
+position in which service performed by the individual does not 
+constitute `employment' as defined in section 210, the head of the 
+agency or instrumentality shall ensure that, prior to the date of the 
+commencement of the individual's employment in the position, the 
+individual is provided a written notice setting forth an explanation, in 
+language calculated to be understood by the average individual, of the 
+maximum effect on computations of primary insurance amounts (under 
+section 215(a)(7)) and the effect on benefit amounts (under section 
+202(k)(5)) of monthly periodic payments or benefits payable based on 
+earnings derived in such service. Such notice shall be in a form which 
+shall be prescribed by the Commissioner of Social Security.
+    ``(2) The written notice provided to an individual pursuant to 
+paragraph (1) shall include a form which, upon completion and signature 
+by the individual, would constitute certification by the individual of 
+receipt of the notice. The agency or instrumentality providing the 
+notice to the individual shall require that the form be completed and 
+signed by the individual and submitted to the agency or instrumentality 
+and to the pension, annuity, retirement, or similar fund or system 
+established by the governmental entity involved responsible for paying 
+the monthly periodic payments or benefits, before commencement of 
+service with the agency or instrumentality.''.
+    (d) Effective Dates.--The <<NOTE: Applicability. 42 USC 1320b-13 
+note.>> amendments made by subsections (a) and (b) of this section shall 
+apply with respect to social security account statements issued on or 
+after January 1, 2007.
+
+[[Page 118 STAT. 535]]
+
+SEC. 420. POST-1956 MILITARY WAGE CREDITS.
+
+    (a) Payment to the Social Security Trust Funds in Satisfaction of 
+Outstanding Obligations.--Section 201 of the Social Security Act (42 
+U.S.C. 401) is amended by adding at the end the following:
+    ``(n) <<NOTE: Deadline.>> Not later than July 1, 2004, the Secretary 
+of the Treasury shall transfer, from amounts in the general fund of the 
+Treasury that are not otherwise appropriated--
+            ``(1) $624,971,854 to the Federal Old-Age and Survivors 
+        Insurance Trust Fund;
+            ``(2) $105,379,671 to the Federal Disability Insurance Trust 
+        Fund; and
+            ``(3) $173,306,134 to the Federal Hospital Insurance Trust 
+        Fund.
+
+Amounts transferred in accordance with this subsection shall be in 
+satisfaction of certain outstanding obligations for deemed wage credits 
+for 2000 and 2001.''.
+    (b) Conforming Amendments.--
+            (1) Repeal of authority for annual appropriations and 
+        related adjustments to compensate the social security trust fund 
+        for military wage credits.--Section 229 of the Social Security 
+        Act (42 U.S.C. 429) is amended--
+                    (A) by striking ``(a)''; and
+                    (B) by striking subsection (b).
+            (2) Amendment to reflect the termination of wage credits 
+        effective after calendar year 2001 by section 8134 of public law 
+        107-117.--Section 229(a)(2) of the Social Security Act (42 
+        U.S.C. 429(a)(2)), as amended by paragraph (1), is amended by 
+        inserting ``and before 2002'' after ``1977''.
+
+SEC. 420A. ELIMINATION OF DISINCENTIVE TO RETURN-TO-WORK FOR CHILDHOOD 
+            DISABILITY BENEFICIARIES.
+
+    (a) In General.--Section 202(d)(6)(B) of the Social Security Act (42 
+U.S.C. 402(d)(6)(B)) is amended--
+            (1) by inserting ``(i)'' after ``began''; and
+            (2) by adding after ``such disability,'' the following: ``or 
+        (ii) after the close of the 84th month following the month in 
+        which his most recent entitlement to child's insurance benefits 
+        terminated because he ceased to be under such disability due to 
+        performance of substantial gainful activity,''.
+
+    (b) Effective Date.--The <<NOTE: 42 USC 402 note.>> amendments made 
+by subsection (a) shall be effective with respect to benefits payable 
+for months beginning with the 7th month that begins after the date of 
+enactment of this Act.
+
+                    Subtitle C--Technical Amendments
+
+SEC. 421. TECHNICAL CORRECTION RELATING TO RESPONSIBLE AGENCY HEAD.
+
+    Section 1143 of the Social Security Act (42 U.S.C. 1320b-13) is 
+amended--
+            (1) by striking ``Secretary'' the first place it appears and 
+        inserting ``Commissioner of Social Security''; and
+            (2) by striking ``Secretary'' each subsequent place it 
+        appears and inserting ``Commissioner''.
+
+[[Page 118 STAT. 536]]
+
+SEC. 422. TECHNICAL CORRECTION RELATING TO RETIREMENT BENEFITS OF 
+            MINISTERS.
+
+    (a) In General.--Section 211(a)(7) of the Social Security Act (42 
+U.S.C. 411(a)(7)) is amended by inserting ``, but shall not include in 
+any such net earnings from self-employment the rental value of any 
+parsonage or any parsonage allowance (whether or not excluded under 
+section 107 of the Internal Revenue Code of 1986) provided after the 
+individual retires, or any other retirement benefit received by such 
+individual from a church plan (as defined in section 414(e) of such 
+Code) after the individual retires'' before the semicolon.
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 411 
+note.>> amendment made by this section shall apply to years beginning 
+before, on, or after December 31, 1994.
+
+SEC. 423. TECHNICAL CORRECTIONS RELATING TO DOMESTIC EMPLOYMENT.
+
+    (a) Amendment to Internal Revenue Code.--Section 3121(a)(7)(B) of 
+the Internal Revenue Code of 1986 <<NOTE: 26 USC 3121.>> is amended by 
+striking ``described in subsection (g)(5)'' and inserting ``on a farm 
+operated for profit''.
+
+    (b) Amendment to Social Security Act.--Section 209(a)(6)(B) of the 
+Social Security Act (42 U.S.C. 409(a)(6)(B)) is amended by striking 
+``described in section 210(f)(5)'' and inserting ``on a farm operated 
+for profit''.
+    (c) Conforming Amendment.--Section 3121(g)(5) of such Code and 
+section 210(f)(5) of such Act (42 U.S.C. 410(f)(5)) are amended by 
+striking ``or is domestic service in a private home of the employer''.
+
+SEC. 424. TECHNICAL CORRECTIONS OF OUTDATED REFERENCES.
+
+    (a) Correction of Citation Respecting the Tax Deduction Relating to 
+Health Insurance Costs of Self-Employed Individuals.--Section 211(a)(15) 
+of the Social Security Act (42 U.S.C. 411(a)(15)) is amended by striking 
+``section 162(m)'' and inserting ``section 162(l)''.
+    (b) Elimination of Reference to Obsolete 20-Day Agricultural Work 
+Test.--Section 3102(a) of the Internal Revenue Code of 1986 <<NOTE: 26 
+USC 3102.>> is amended by striking ``and the employee has not performed 
+agricultural labor for the employer on 20 days or more in the calendar 
+year for cash remuneration computed on a time basis''.
+
+SEC. 425. TECHNICAL CORRECTION RESPECTING SELF-EMPLOYMENT INCOME IN 
+            COMMUNITY PROPERTY STATES.
+
+    (a) Social Security Act Amendment.--Section 211(a)(5)(A) of the 
+Social Security Act (42 U.S.C. 411(a)(5)(A)) is amended by striking 
+``all of the gross income'' and all that follows and inserting ``the 
+gross income and deductions attributable to such trade or business shall 
+be treated as the gross income and deductions of the spouse carrying on 
+such trade or business or, if such trade or business is jointly 
+operated, treated as the gross income and deductions of each spouse on 
+the basis of their respective distributive share of the gross income and 
+deductions;''.
+    (b) Internal Revenue Code of 1986 Amendment.--Section 1402(a)(5)(A) 
+of the Internal Revenue Code of 1986 <<NOTE: 26 USC 1402.>> is amended 
+by striking ``all of the gross income'' and all that follows and 
+inserting ``the gross income and deductions attributable to such
+
+[[Page 118 STAT. 537]]
+
+trade or business shall be treated as the gross income and deductions of 
+the spouse carrying on such trade or business or, if such trade or 
+business is jointly operated, treated as the gross income and deductions 
+of each spouse on the basis of their respective distributive share of 
+the gross income and deductions; and''.
+
+SEC. 426. TECHNICAL AMENDMENTS TO THE RAILROAD RETIREMENT AND SURVIVORS' 
+            IMPROVEMENT ACT OF 2001.
+
+    (a) Quorum Rules.--Section 15(j)(7) of the Railroad Retirement Act 
+of 1974 (45 U.S.C. 231n(j)(7)) is amended by striking ``entire Board of 
+Trustees'' and inserting ``Trustees then holding office''.
+    (b) Powers of the Board of Trustees.--Section 15(j)(4) of the 
+Railroad Retirement Act of 1974 (45 U.S.C. 231n(j)(4)) is amended to 
+read as follows:
+            ``(4) Powers of the board of trustees.--The Board of 
+        Trustees shall--
+                    ``(A) retain independent advisers to assist it in 
+                the formulation and adoption of its investment 
+                guidelines;
+                    ``(B) invest assets of the Trust in a manner 
+                consistent with such investment guidelines, either 
+                directly or through the retention of independent 
+                investment managers;
+                    ``(C) adopt bylaws and other rules to govern its 
+                operations;
+                    ``(D) employ professional staff, and contract with 
+                outside advisers, including the Railroad Retirement 
+                Board, to provide legal, accounting, investment advisory 
+                or management services (compensation for which may be on 
+                a fixed contract fee basis or on such other terms as are 
+                customary for such services), or other services 
+                necessary for the proper administration of the Trust;
+                    ``(E) sue and be sued and participate in legal 
+                proceedings, have and use a seal, conduct business, 
+                carry on operations, and exercise its powers within or 
+                without the District of Columbia, form, own, or 
+                participate in entities of any kind, enter into 
+                contracts and agreements necessary to carry out its 
+                business purposes, lend money for such purposes, and 
+                deal with property as security for the payment of funds 
+                so loaned, and possess and exercise any other powers 
+                appropriate to carry out the purposes of the Trust;
+                    ``(F) pay administrative expenses of the Trust from 
+                the assets of the Trust; and
+                    ``(G) transfer money to the disbursing agent or as 
+                otherwise provided in section 7(b)(4), to pay benefits 
+                payable under this Act from the assets of the Trust.''.
+
+    (c) State and Local Taxes.--Section 15(j)(6) of the Railroad 
+Retirement Act of 1974 (45 U.S.C. 231n(j)(6)) is amended to read as 
+follows:
+            ``(6) State and local taxes.--The Trust shall be exempt from 
+        any income, sales, use, property, or other similar tax or fee 
+        imposed or levied by a State, political subdivision, or local 
+        taxing authority. The district courts of the United States shall 
+        have original jurisdiction over a civil action brought by the 
+        Trust to enforce this subsection and may grant equitable or 
+        declaratory relief requested by the Trust.''.
+
+    (d) Funding.--Section 15(j)(8) of the Railroad Retirement Act of 
+1974 (45 U.S.C. 231n(j)(8)) is repealed.
+
+[[Page 118 STAT. 538]]
+
+    (e) Transfers.--Section 15A(d)(2) of the Railroad Retirement Act of 
+1974 (45 U.S.C. 231n-1(d)(2)) is amended--
+            (1) by inserting ``or the Railroad Retirement Account'' 
+        after ``National Railroad Retirement Investment Trust'' the 
+        second place it appears;
+            (2) by inserting ``or the Railroad Retirement Board'' after 
+        ``National Railroad Retirement Investment Trust'' the third 
+        place it appears;
+            (3) by inserting ``(either directly or through a commingled 
+        account consisting only of such obligations)'' after ``United 
+        States'' the first place it appears; and
+            (4) in the third sentence, by inserting before the period at 
+        the end the following: ``or to purchase such additional 
+        obligations''.
+
+    (f) Clerical Amendments.--Section 15(j)(5) of the Railroad 
+Retirement Act of 1974 (45 U.S.C. 231n(j)(5)) is amended--
+            (1) in subparagraph (B), by striking ``trustee's'' each 
+        place it appears and inserting ``Trustee's'';
+            (2) in subparagraph (C), by striking ``trustee'' and 
+        ``trustees'' each place it appears and inserting ``Trustee'' and 
+        ``Trustees'', respectively; and
+            (3) in the matter preceding clause (i) of subparagraph (D), 
+        by striking ``trustee'' and inserting ``Trustee''.
+
+               Subtitle D--Amendments Related to Title XVI
+
+SEC. 430. EXCLUSION FROM INCOME FOR CERTAIN INFREQUENT OR IRREGULAR 
+            INCOME AND CERTAIN INTEREST OR DIVIDEND INCOME.
+
+    (a) Infrequent or Irregular Income.--Section 1612(b)(3) of the 
+Social Security Act (42 U.S.C. 1382a(b)(3)) is amended to read as 
+follows--
+            ``(3) in any calendar quarter, the first--
+                    ``(A) $60 of unearned income, and
+                    ``(B) $30 of earned income,
+        of such individual (and such spouse, if any) which, as 
+        determined in accordance with criteria prescribed by the 
+        Commissioner of Social Security, is received too infrequently or 
+        irregularly to be included;''.
+
+    (b) Interest or Dividend Income.--Section 1612(b) of the Social 
+Security Act (42 U.S.C. 1382a(b)) is amended--
+            (1) in paragraph (21), by striking ``and'' at the end;
+            (2) in paragraph (22), by striking the period and inserting 
+        ``; and''; and
+            (3) by adding at the end the following:
+            ``(23) interest or dividend income from resources--
+                    ``(A) not excluded under section 1613(a), or
+                    ``(B) excluded pursuant to Federal law other than 
+                section 1613(a).''.
+
+    (c) Effective Date.--The <<NOTE: 42 USC 1382a note.>> amendments 
+made by this section shall be effective with respect to benefits payable 
+for months in calendar quarters that begin more than 90 days after the 
+date of the enactment of this Act.
+
+[[Page 118 STAT. 539]]
+
+SEC. 431. UNIFORM 9-MONTH RESOURCE EXCLUSION PERIODS.
+
+    (a) Underpayments of Benefits.--Section 1613(a)(7) of the Social 
+Security Act (42 U.S.C. 1382b(a)(7)) is amended--
+            (1) by striking ``6'' and inserting ``9''; and
+            (2) by striking ``(or to the first 9 months following such 
+        month with respect to any amount so received during the period 
+        beginning October 1, 1987, and ending September 30, 1989)''.
+
+    (b) Advanceable Tax Credits.--Section 1613(a)(11) of the Social 
+Security Act (42 U.S.C. 1382b(a)(11)) is amended to read as follows:
+            ``(11) for the 9-month period beginning after the month in 
+        which received--
+                    ``(A) notwithstanding section 203 of the Economic 
+                Growth and Tax Relief Reconciliation Act of 2001, any 
+                refund of Federal income taxes made to such individual 
+                (or such spouse) under section 24 of the Internal 
+                Revenue Code of 1986 (relating to child tax credit) by 
+                reason of subsection (d) thereof; and
+                    ``(B) any refund of Federal income taxes made to 
+                such individual (or such spouse) by reason of section 32 
+                of the Internal Revenue Code of 1986 (relating to earned 
+                income tax credit), and any payment made to such 
+                individual (or such spouse) by an employer under section 
+                3507 of such Code (relating to advance payment of earned 
+                income credit);''.
+
+    (c) Effective Date.--The <<NOTE: Applicability. 42 USC 1382b 
+note.>> amendments made by this section shall take effect on the date of 
+enactment of this Act, and shall apply to amounts described in paragraph 
+(7) of section 1613(a) of the Social Security Act and refunds of Federal 
+income taxes described in paragraph (11) of such section, that are 
+received by an eligible individual or eligible spouse on or after such 
+date.
+
+SEC. 432. ELIMINATION OF CERTAIN RESTRICTIONS ON THE APPLICATION OF THE 
+            STUDENT EARNED INCOME EXCLUSION.
+
+    (a) In General.--Section 1612(b)(1) of the Social Security Act (42 
+U.S.C. 1382a(b)(1)) is amended by striking ``a child who'' and inserting 
+``under the age of 22 and''.
+    (b) Effective Date.--The <<NOTE: 42 USC 1382a note.>> amendment made 
+by this section shall be effective with respect to benefits payable for 
+months that begin on or after 1 year after the date of enactment of this 
+Act.
+
+SEC. 433. EXCEPTION TO RETROSPECTIVE MONTHLY ACCOUNTING FOR NONRECURRING 
+            INCOME.
+
+    (a) In General.--Section 1611(c) of the Social Security Act (42 
+U.S.C. 1382(c)) is amended by adding at the end the following:
+    ``(9)(A) Notwithstanding paragraphs (1) and (2), any nonrecurring 
+income which is paid to an individual in the first month of any period 
+of eligibility shall be taken into account in determining the amount of 
+the benefit under this title of such individual (and his eligible 
+spouse, if any) only for that month, and shall not be taken into account 
+in determining the amount of the benefit for any other month.
+    ``(B) For purposes of subparagraph (A), payments to an individual in 
+varying amounts from the same or similar source for the same or similar 
+purpose shall not be considered to be nonrecurring income.''.
+
+[[Page 118 STAT. 540]]
+
+    (b) Deletion of Obsolete Material.--Section 1611(c)(2)(B) of the 
+Social Security Act (42 U.S.C. 1382(c)(2)(B)) is amended to read as 
+follows:
+            ``(B) in the case of the first month following a period of 
+        ineligibility in which eligibility is restored after the first 
+        day of such month, bear the same ratio to the amount of the 
+        benefit which would have been payable to such individual if 
+        eligibility had been restored on the first day of such month as 
+        the number of days in such month including and following the 
+        date of restoration of eligibility bears to the total number of 
+        days in such month.''.
+
+    (c) Effective Date.--The <<NOTE: 42 USC 1382 note.>> amendments made 
+by this section shall be effective with respect to benefits payable for 
+months that begin on or after 1 year after the date of enactment of this 
+Act.
+
+SEC. 434. REMOVAL OF RESTRICTION ON PAYMENT OF BENEFITS TO CHILDREN WHO 
+            ARE BORN OR WHO BECOME BLIND OR DISABLED AFTER THEIR 
+            MILITARY PARENTS ARE STATIONED OVERSEAS.
+
+    (a) In General.--Section 1614(a)(1)(B)(ii) of the Social Security 
+Act (42 U.S.C. 1382c(a)(1)(B)(ii)) is amended--
+            (1) by inserting ``and'' after ``citizen of the United 
+        States,''; and
+            (2) by striking ``, and who,'' and all that follows and 
+        inserting a period.
+
+    (b) Effective Date.--The <<NOTE: 42 USC 1382c note.>> amendments 
+made by this section shall be effective with respect to benefits payable 
+for months beginning after the date of enactment of this Act, but only 
+on the basis of an application filed after such date.
+
+SEC. 435. TREATMENT OF EDUCATION-RELATED INCOME AND RESOURCES.
+
+    (a) Exclusion From Income of Gifts Provided for Tuition and Other 
+Education-Related Fees.--Section 1612(b)(7) of the Social Security Act 
+(42 U.S.C. 1382a(b)(7)) is amended by striking ``or fellowship received 
+for use in paying'' and inserting ``fellowship, or gift (or portion of a 
+gift) used to pay''.
+    (b) Exclusion From Resources for 9 Months of Grants, Scholarships, 
+Fellowships, or Gifts Provided for Tuition and Other Education-Related 
+Fees.--Section 1613(a) of the Social Security Act (42 U.S.C. 1382b(a)) 
+(as amended by section 101(c)(2)) is amended--
+            (1) in paragraph (13), by striking ``and'' at the end;
+            (2) in paragraph (14), by striking the period and inserting 
+        ``; and''; and
+            (3) by inserting after paragraph (14) the following:
+            ``(15) for the 9-month period beginning after the month in 
+        which received, any grant, scholarship, fellowship, or gift (or 
+        portion of a gift) used to pay the cost of tuition and fees at 
+        any educational (including technical or vocational education) 
+        institution.''.
+
+    (c) Effective Date.--The <<NOTE: Applicability. 42 USC 1382a 
+note.>> amendments made by this section shall apply to benefits payable 
+for months that begin more than 90 days after the date of enactment of 
+this Act.
+
+[[Page 118 STAT. 541]]
+
+SEC. 436. MONTHLY TREATMENT OF UNIFORMED SERVICE COMPENSATION.
+
+    (a) Treatment of Pay as Received When Earned.--Section 1611(c) of 
+the Social Security Act (42 U.S.C. 1382(c)), as amended by section 
+435(a), is amended by adding at the end the following:
+    ``(10) For purposes of this subsection, remuneration for service 
+performed as a member of a uniformed service may be treated as received 
+in the month in which it was earned, if the Commissioner of Social 
+Security determines that such treatment would promote the economical and 
+efficient administration of the program authorized by this title.''.
+    (b) Effective Date.--The <<NOTE: Applicability. 42 USC 1382 
+note.>> amendments made by this section shall apply to benefits payable 
+for months that begin more than 90 days after the date of enactment of 
+this Act.
+
+    Approved March 2, 2004.
+
+LEGISLATIVE HISTORY--H.R. 743:
+---------------------------------------------------------------------------
+
+HOUSE REPORTS: No. 108-46 (Comm. on Ways and Means).
+SENATE REPORTS: No. 108-176 (Comm. on Finance).
+CONGRESSIONAL RECORD:
+                                                        Vol. 149 (2003):
+                                    Mar. 5, considered and rejected in 
+                                        House.
+                                    Apr. 2, considered and passed House.
+                                    Dec. 9, considered and passed 
+                                        Senate, amended.
+                                                        Vol. 150 (2004):
+                                    Feb. 11, House concurred in Senate 
+                                        amendment.
+
+                                  <all>
+
diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_plaw_111publ240.html b/data/external/snapshots/income_resources_ce1_v1/govinfo_plaw_111publ240.html new file mode 100644 index 00000000..9b8a2122 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/govinfo_plaw_111publ240.html @@ -0,0 +1,6426 @@ +
+[111th Congress Public Law 240]
+[From the U.S. Government Publishing Office]
+
+
+
+[[Page 2503]]
+
+                     SMALL BUSINESS JOBS ACT OF 2010
+
+[[Page 124 STAT. 2504]]
+
+Public Law 111-240
+111th Congress
+
+                                 An Act
+
+
+ 
+    To create the Small Business Lending Fund Program to direct the 
+   Secretary of the Treasury to make capital investments in eligible 
+ institutions in order to increase the availability of credit for small 
+ businesses, to amend the Internal Revenue Code of 1986 to provide tax 
+       incentives for small business job creation, and for other 
+           purposes. <<NOTE: Sept. 27, 2010 -  [H.R. 5297]>> 
+
+    Be it enacted by the Senate and House of Representatives of the 
+United States of America in Congress assembled, <<NOTE: Small Business 
+Jobs Act of 2010.>> 
+SECTION 1. <<NOTE: 15 USC 631 note.>>  SHORT TITLE.
+
+    This Act may be cited as the ``Small Business Jobs Act of 2010''.
+SEC. 2. TABLE OF CONTENTS.
+
+    The table of contents for this Act is as follows:
+
+Sec. 1. Short title.
+Sec. 2. Table of contents.
+
+                        TITLE I--SMALL BUSINESSES
+
+Sec. 1001. Definitions.
+
+               Subtitle A--Small Business Access to Credit
+
+Sec. 1101. Short title.
+
+         PART I--Next Steps for Main Street Credit Availability
+
+Sec. 1111. Section 7(a) business loans.
+Sec. 1112. Maximum loan amounts under 504 program.
+Sec. 1113. Maximum loan limits under microloan program.
+Sec. 1114. Loan guarantee enhancement extensions.
+Sec. 1115. New Markets Venture Capital company investment limitations.
+Sec. 1116. Alternative size standards.
+Sec. 1117. Sale of 7(a) loans in secondary market.
+Sec. 1118. Online lending platform.
+Sec. 1119. SBA Secondary Market Guarantee Authority.
+
+                PART II--Small Business Access to Capital
+
+Sec. 1122. Low-interest refinancing under the local development business 
+           loan program.
+
+                         PART III--Other Matters
+
+Sec. 1131. Small business intermediary lending pilot program.
+Sec. 1132. Public policy goals.
+Sec. 1133. Floor plan pilot program extension.
+Sec. 1134. Guarantees for bonds and notes issued for community or 
+           economic development purposes.
+Sec. 1135. Temporary express loan enhancement.
+Sec. 1136. Prohibition on using TARP funds or tax increases.
+
+             Subtitle B--Small Business Trade and Exporting
+
+Sec. 1201. Short title.
+Sec. 1202. Definitions.
+
+[[Page 124 STAT. 2505]]
+
+Sec. 1203. Office of International Trade.
+Sec. 1204. Duties of the Office of International Trade.
+Sec. 1205. Export assistance centers.
+Sec. 1206. International trade finance programs.
+Sec. 1207. State Trade and Export Promotion Grant Program.
+Sec. 1208. Rural export promotion.
+Sec. 1209. International trade cooperation by small business development 
+           centers.
+
+                 Subtitle C--Small Business Contracting
+
+                        PART I--Contract Bundling
+
+Sec. 1311. Small Business Act.
+Sec. 1312. Leadership and oversight.
+Sec. 1313. Consolidation of contract requirements.
+Sec. 1314. Small business teams pilot program.
+
+                    PART II--Subcontracting Integrity
+
+Sec. 1321. Subcontracting misrepresentations.
+Sec. 1322. Small business subcontracting improvements.
+
+                      PART III--Acquisition Process
+
+Sec. 1331. Reservation of prime contract awards for small businesses.
+Sec. 1332. Micro-purchase guidelines.
+Sec. 1333. Agency accountability.
+Sec. 1334. Payment of subcontractors.
+Sec. 1335. Repeal of Small Business Competitiveness Demonstration 
+           Program.
+
+            PART IV--Small Business Size and Status Integrity
+
+Sec. 1341. Policy and presumptions.
+Sec. 1342. Annual certification.
+Sec. 1343. Training for contracting and enforcement personnel.
+Sec. 1344. Updated size standards.
+Sec. 1345. Study and report on the mentor-protege program.
+Sec. 1346. Contracting goals reports.
+Sec. 1347. Small business contracting parity.
+
+     Subtitle D--Small Business Management and Counseling Assistance
+
+Sec. 1401. Matching requirements under small business programs.
+Sec. 1402. Grants for SBDCs.
+
+                  Subtitle E--Disaster Loan Improvement
+
+Sec. 1501. Aquaculture business disaster assistance.
+
+              Subtitle F--Small Business Regulatory Relief
+
+Sec. 1601. Requirements providing for more detailed analyses.
+Sec. 1602. Office of advocacy.
+
+                  Subtitle G--Appropriations Provisions
+
+Sec. 1701. Salaries and expenses.
+Sec. 1702. Business loans program account.
+Sec. 1703. Community Development Financial Institutions Fund program 
+           account.
+Sec. 1704. Small business loan guarantee enhancement extensions.
+
+                        TITLE II--TAX PROVISIONS
+
+Sec. 2001. Short title.
+
+                    Subtitle A--Small Business Relief
+
+                   PART I--Providing Access to Capital
+
+Sec. 2011. Temporary exclusion of 100 percent of gain on certain small 
+           business stock.
+Sec. 2012. General business credits of eligible small businesses for 
+           2010 carried back 5 years.
+Sec. 2013. General business credits of eligible small businesses in 2010 
+           not subject to alternative minimum tax.
+Sec. 2014. Temporary reduction in recognition period for built-in gains 
+           tax.
+
+                     PART II--Encouraging Investment
+
+Sec. 2021. Increased expensing limitations for 2010 and 2011; certain 
+           real property treated as section 179 property.
+
+[[Page 124 STAT. 2506]]
+
+Sec. 2022. Additional first-year depreciation for 50 percent of the 
+           basis of certain qualified property.
+Sec. 2023. Special rule for long-term contract accounting.
+
+                  PART III--Promoting Entrepreneurship
+
+Sec. 2031. Increase in amount allowed as deduction for start-up 
+           expenditures in 2010.
+Sec. 2032. Authorization of appropriations for the United States Trade 
+           Representative to develop market access opportunities for 
+           United States small- and medium-sized businesses and to 
+           enforce trade agreements.
+
+               PART IV--Promoting Small Business Fairness
+
+Sec. 2041. Limitation on penalty for failure to disclose reportable 
+           transactions based on resulting tax benefits.
+Sec. 2042. Deduction for health insurance costs in computing self-
+           employment taxes in 2010.
+Sec. 2043. Removal of cellular telephones and similar telecommunications 
+           equipment from listed property.
+
+                     Subtitle B--Revenue Provisions
+
+                      PART I--Reducing the Tax Gap
+
+Sec. 2101. Information reporting for rental property expense payments.
+Sec. 2102. Increase in information return penalties.
+Sec. 2103. Report on tax shelter penalties and certain other enforcement 
+           actions.
+Sec. 2104. Application of continuous levy to tax liabilities of certain 
+           Federal contractors.
+
+                PART II--Promoting Retirement Preparation
+
+Sec. 2111. Participants in government section 457 plans allowed to treat 
+           elective deferrals as Roth contributions.
+Sec. 2112. Rollovers from elective deferral plans to designated Roth 
+           accounts.
+Sec. 2113. Special rules for annuities received from only a portion of a 
+           contract.
+
+                 PART III--Closing Unintended Loopholes
+
+Sec. 2121. Crude tall oil ineligible for cellulosic biofuel producer 
+           credit.
+Sec. 2122. Source rules for income on guarantees.
+
+         PART IV--Time for Payment of Corporate Estimated Taxes
+
+Sec. 2131. Time for payment of corporate estimated taxes.
+
+            TITLE III--STATE SMALL BUSINESS CREDIT INITIATIVE
+
+Sec. 3001. Short title.
+Sec. 3002. Definitions.
+Sec. 3003. Federal funds allocated to States.
+Sec. 3004. Approving States for participation.
+Sec. 3005. Approving State capital access programs.
+Sec. 3006. Approving collateral support and other innovative credit 
+           access and guarantee initiatives for small businesses and 
+           manufacturers.
+Sec. 3007. Reports.
+Sec. 3008. Remedies for State program termination or failures.
+Sec. 3009. Implementation and administration.
+Sec. 3010. Regulations.
+Sec. 3011. Oversight and audits.
+
+             TITLE IV--ADDITIONAL SMALL BUSINESS PROVISIONS
+
+                 Subtitle A--Small Business Lending Fund
+
+Sec. 4101. Purpose.
+Sec. 4102. Definitions.
+Sec. 4103. Small business lending fund.
+Sec. 4104. Additional authorities of the Secretary.
+Sec. 4105. Considerations.
+Sec. 4106. Reports.
+Sec. 4107. Oversight and audits.
+Sec. 4108. Credit reform; funding.
+Sec. 4109. Termination and continuation of authorities.
+Sec. 4110. Preservation of authority.
+Sec. 4111. Assurances.
+Sec. 4112. Study and report with respect to women-owned, veteran-owned, 
+           and minority-owned businesses.
+
+[[Page 124 STAT. 2507]]
+
+Sec. 4113. Sense of Congress.
+
+                      Subtitle B--Other Provisions
+
+           PART I--Small Business Export Promotion Initiatives
+
+Sec. 4221. Short title.
+Sec. 4222. Global business development and promotion activities of the 
+           Department of Commerce.
+Sec. 4223. Additional funding to improve access to global markets for 
+           rural businesses.
+Sec. 4224. Additional funding for the ExporTech program.
+Sec. 4225. Additional funding for the market development cooperator 
+           program of the Department of Commerce.
+Sec. 4226. Hollings Manufacturing Partnership Program; Technology 
+           Innovation Program.
+Sec. 4227. Sense of the Senate concerning Federal collaboration with 
+           States on export promotion issues.
+Sec. 4228. Report on tariff and nontariff barriers.
+
+                         PART II--Medicare Fraud
+
+Sec. 4241. Use of predictive modeling and other analytics technologies 
+           to identify and prevent waste, fraud, and abuse in the 
+           Medicare fee-for-service program.
+
+                      TITLE V--BUDGETARY PROVISIONS
+
+Sec. 5001. Determination of budgetary effects.
+
+                        TITLE I--SMALL BUSINESSES
+
+SEC. 1001. <<NOTE: 15 USC 632 note.>>  DEFINITIONS.
+
+    In this title--
+            (1) the terms ``Administration'' and ``Administrator'' mean 
+        the Small Business Administration and the Administrator thereof, 
+        respectively; and
+            (2) the term ``small business concern'' has the meaning 
+        given that term under section 3 of the Small Business Act (15 
+        U.S.C. 632).
+
+Subtitle A <<NOTE: Small Business Job Creation and Access to Capital Act 
+of 2010.>> --Small Business Access to Credit
+SEC. 1101. <<NOTE: 15 USC 631 note.>>  SHORT TITLE.
+
+    This subtitle may be cited as the ``Small Business Job Creation and 
+Access to Capital Act of 2010''.
+
+         PART I--NEXT STEPS FOR MAIN STREET CREDIT AVAILABILITY
+
+SEC. 1111. SECTION 7(a) BUSINESS LOANS.
+
+    (a) Amendment.--Section 7(a) of the Small Business Act (15 U.S.C. 
+636(a)) is amended--
+            (1) in paragraph (2)(A)--
+                    (A) in clause (i), by striking ``75 percent'' and 
+                inserting ``90 percent''; and
+                    (B) in clause (ii), by striking ``85 percent'' and 
+                inserting ``90 percent''; and
+            (2) in paragraph (3)(A), by striking ``$1,500,000 (or if the 
+        gross loan amount would exceed $2,000,000'' and inserting 
+        ``$4,500,000 (or if the gross loan amount would exceed 
+        $5,000,000''.
+
+[[Page 124 STAT. 2508]]
+
+    (b) <<NOTE: Effective date. 15 USC 636 note.>>  Prospective 
+Repeal.--Effective January 1, 2011, section 7(a) of the Small Business 
+Act (15 U.S.C. 636(a)) is amended--
+            (1) in paragraph (2)(A)--
+                    (A) in clause (i), by striking ``90 percent'' and 
+                inserting ``75 percent''; and
+                    (B) in clause (ii), by striking ``90 percent'' and 
+                inserting ``85 percent''; and
+            (2) in paragraph (3)(A), by striking ``$4,500,000'' and 
+        inserting ``$3,750,000''.
+SEC. 1112. MAXIMUM LOAN AMOUNTS UNDER 504 PROGRAM.
+
+    Section 502(2)(A) of the Small Business Investment Act of 1958 (15 
+U.S.C. 696(2)(A)) is amended--
+            (1) in clause (i), by striking ``$1,500,000'' and inserting 
+        ``$5,000,000'';
+            (2) in clause (ii), by striking ``$2,000,000'' and inserting 
+        ``$5,000,000'';
+            (3) in clause (iii), by striking ``$4,000,000'' and 
+        inserting ``$5,500,000'';
+            (4) in clause (iv), by striking ``$4,000,000'' and inserting 
+        ``$5,500,000''; and
+            (5) in clause (v), by striking ``$4,000,000'' and inserting 
+        ``$5,500,000''.
+SEC. 1113. MAXIMUM LOAN LIMITS UNDER MICROLOAN PROGRAM.
+
+    Section 7(m) of the Small Business Act (15 U.S.C. 636(m)) is 
+amended--
+            (1) in paragraph (1)(B)(iii), by striking ``$35,000'' and 
+        inserting ``$50,000'';
+            (2) in paragraph (3)--
+                    (A) in subparagraph (C), by striking ``$3,500,000'' 
+                and inserting ``$5,000,000''; and
+                    (B) in subparagraph (E), by striking ``$35,000'' 
+                each place that term appears and inserting ``$50,000''; 
+                and
+            (3) in paragraph (11)(B), by striking ``$35,000'' and 
+        inserting ``$50,000''.
+SEC. 1114. LOAN GUARANTEE ENHANCEMENT EXTENSIONS.
+
+    (a) Fees.--Section 501 of the American Recovery and Reinvestment Act 
+of 2009 (Public Law 111-5; 123 Stat. 151) is amended by striking 
+``September 30, 2010'' each place that term appears and inserting 
+``December 31, 2010''.
+    (b) Loan Guarantees.--Section 502(f) of division A of the American 
+Recovery and Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 153) 
+is amended by striking ``May 31, 2010'' and inserting ``December 31, 
+2010''.
+SEC. 1115. NEW MARKETS VENTURE CAPITAL COMPANY INVESTMENT 
+                          LIMITATIONS.
+
+    Section 355 of the Small Business Investment Act of 1958 (15 U.S.C. 
+689d) is amended by adding at the end the following:
+    ``(e) Investment Limitations.--
+            ``(1) Definition.--In this subsection, the term `covered New 
+        Markets Venture Capital company' means a New Markets Venture 
+        Capital company--
+                    ``(A) granted final approval by the Administrator 
+                under section 354(e) on or after March 1, 2002; and
+
+[[Page 124 STAT. 2509]]
+
+                    ``(B) that has obtained a financing from the 
+                Administrator.
+            ``(2) Limitation.--Except to the extent approved by the 
+        Administrator, a covered New Markets Venture Capital company may 
+        not acquire or issue commitments for securities under this title 
+        for any single enterprise in an aggregate amount equal to more 
+        than 10 percent of the sum of--
+                    ``(A) the regulatory capital of the covered New 
+                Markets Venture Capital company; and
+                    ``(B) the total amount of leverage projected in the 
+                participation agreement of the covered New Markets 
+                Venture Capital.''.
+SEC. 1116. ALTERNATIVE SIZE STANDARDS.
+
+    Section 3(a) of the Small Business Act (15 U.S.C. 632(a)) is amended 
+by adding at the end the following:
+    ``(5) Alternative Size Standard.--
+            ``(A) In general.--The Administrator shall establish an 
+        alternative size standard for applicants for business loans 
+        under section 7(a) and applicants for development company loans 
+        under title V of the Small Business Investment Act of 1958 (15 
+        U.S.C. 695 et seq.), that uses maximum tangible net worth and 
+        average net income as an alternative to the use of industry 
+        standards.
+            ``(B) Interim rule.--Until the date on which the alternative 
+        size standard established under subparagraph (A) is in effect, 
+        an applicant for a business loan under section 7(a) or an 
+        applicant for a development company loan under title V of the 
+        Small Business Investment Act of 1958 may be eligible for such a 
+        loan if--
+                    ``(i) the maximum tangible net worth of the 
+                applicant is not more than $15,000,000; and
+                    ``(ii) the average net income after Federal income 
+                taxes (excluding any carry-over losses) of the applicant 
+                for the 2 full fiscal years before the date of the 
+                application is not more than $5,000,000.''.
+SEC. 1117. SALE OF 7(a) LOANS IN SECONDARY MARKET.
+
+    Section 5(g) of the Small Business Act (15 U.S.C. 634(g)) is amended 
+by adding at the end the following:
+    ``(6) If the amount of the guaranteed portion of any loan under 
+section 7(a) is more than $500,000, the Administrator shall, upon 
+request of a pool assembler, divide the loan guarantee into increments 
+of $500,000 and 1 increment of any remaining amount less than $500,000, 
+in order to permit the maximum amount of any loan in a pool to be not 
+more than $500,000. Only 1 increment of any loan guarantee divided under 
+this paragraph may be included in the same pool. Increments of loan 
+guarantees to different borrowers that are divided under this paragraph 
+may be included in the same pool.''.
+SEC. 1118. ONLINE LENDING PLATFORM.
+
+    It is the sense of Congress that the Administrator of the Small 
+Business Administration should establish a website that--
+            (1) lists each lender that makes loans guaranteed by the 
+        Small Business Administration and provides information about the 
+        loan rates of each such lender; and
+
+[[Page 124 STAT. 2510]]
+
+            (2) allows prospective borrowers to compare rates on loans 
+        guaranteed by the Small Business Administration.
+SEC. 1119. SBA SECONDARY MARKET GUARANTEE AUTHORITY.
+
+    Section 503(f) of division A of the American Recovery and 
+Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 155) is amended by 
+striking ``on the date 2 years after the date of enactment of this 
+section'' and inserting ``2 years after the date of the first sale of a 
+pool of first lien position 504 loans guaranteed under this section to a 
+third-party investor''.
+
+                PART II--SMALL BUSINESS ACCESS TO CAPITAL
+
+SEC. 1122. LOW-INTEREST REFINANCING UNDER THE LOCAL DEVELOPMENT 
+                          BUSINESS LOAN PROGRAM.
+
+    (a) Refinancing.--Section 502(7) of the Small Business Investment 
+Act of 1958 (15 U.S.C. 696(7)) is amended by adding at the end the 
+following:
+                    ``(C) Refinancing not involving expansions.--
+                          ``(i) Definitions.--In this subparagraph--
+                                    ``(I) the term `borrower' means a 
+                                small business concern that submits an 
+                                application to a development company for 
+                                financing under this subparagraph;
+                                    ``(II) the term `eligible fixed 
+                                asset' means tangible property relating 
+                                to which the Administrator may provide 
+                                financing under this section; and
+                                    ``(III) the term `qualified debt' 
+                                means indebtedness--
+                                            ``(aa) that--
+                                                ``(AA) was incurred not 
+                                            less than 2 years before the 
+                                            date of the application for 
+                                            assistance under this 
+                                            subparagraph;
+                                                ``(BB) is a commercial 
+                                            loan;
+                                                ``(CC) is not subject to 
+                                            a guarantee by a Federal 
+                                            agency;
+                                                ``(DD) the proceeds of 
+                                            which were used to acquire 
+                                            an eligible fixed asset;
+                                                ``(EE) was incurred for 
+                                            the benefit of the small 
+                                            business concern; and
+                                                ``(FF) is collateralized 
+                                            by eligible fixed assets; 
+                                            and
+                                            ``(bb) for which the 
+                                        borrower has been current on all 
+                                        payments for not less than 1 
+                                        year before the date of the 
+                                        application.
+                          ``(ii) Authority.--A project that does not 
+                      involve the expansion of a small business concern 
+                      may include the refinancing of qualified debt if--
+                                    ``(I) the amount of the financing is 
+                                not more than 90 percent of the value of 
+                                the collateral for the financing, except 
+                                that, if the appraised value of the 
+                                eligible fixed assets serving as 
+                                collateral for the financing is less 
+                                than the amount equal to 125 percent of 
+                                the amount of the financing, the 
+                                borrower may provide additional cash or 
+                                other collateral to eliminate any 
+                                deficiency;
+
+[[Page 124 STAT. 2511]]
+
+                                    ``(II) the borrower has been in 
+                                operation for all of the 2-year period 
+                                ending on the date of the loan; and
+                                    ``(III) for a financing for which 
+                                the Administrator determines there will 
+                                be an additional cost attributable to 
+                                the refinancing of the qualified debt, 
+                                the borrower agrees to pay a fee in an 
+                                amount equal to the anticipated 
+                                additional cost.
+                          ``(iii) Financing for business expenses.--
+                                    ``(I) Financing for business 
+                                expenses.--The Administrator may provide 
+                                financing to a borrower that receives 
+                                financing that includes a refinancing of 
+                                qualified debt under clause (ii), in 
+                                addition to the refinancing under clause 
+                                (ii), to be used solely for the payment 
+                                of business expenses.
+                                    ``(II) Application for financing.--
+                                An application for financing under 
+                                subclause (I) shall include--
+                                            ``(aa) a specific 
+                                        description of the expenses for 
+                                        which the additional financing 
+                                        is requested; and
+                                            ``(bb) an itemization of the 
+                                        amount of each expense.
+                                    ``(III) Condition on additional 
+                                financing.--A borrower may not use any 
+                                part of the financing under this clause 
+                                for non-business purposes.
+                          ``(iv) Loans based on jobs.--
+                                    ``(I) Job creation and retention 
+                                goals.--
+                                            ``(aa) In general.--The 
+                                        Administrator may provide 
+                                        financing under this 
+                                        subparagraph for a borrower that 
+                                        meets the job creation goals 
+                                        under subsection (d) or (e) of 
+                                        section 501.
+                                            ``(bb) Alternate job 
+                                        retention goal.--The 
+                                        Administrator may provide 
+                                        financing under this 
+                                        subparagraph to a borrower that 
+                                        does not meet the goals 
+                                        described in item (aa) in an 
+                                        amount that is not more than the 
+                                        product obtained by multiplying 
+                                        the number of employees of the 
+                                        borrower by $65,000.
+                                    ``(II) Number of employees.--For 
+                                purposes of subclause (I), the number of 
+                                employees of a borrower is equal to the 
+                                sum of--
+                                            ``(aa) the number of full-
+                                        time employees of the borrower 
+                                        on the date on which the 
+                                        borrower applies for a loan 
+                                        under this subparagraph; and
+                                            ``(bb) the product obtained 
+                                        by multiplying--
+                                                ``(AA) the number of 
+                                            part-time employees of the 
+                                            borrower on the date on 
+                                            which the borrower applies 
+                                            for a loan under this 
+                                            subparagraph; by
+                                                ``(BB) the quotient 
+                                            obtained by dividing the 
+                                            average number of hours each 
+                                            part time employee of the 
+                                            borrower works each week by 
+                                            40.
+
+[[Page 124 STAT. 2512]]
+
+                          ``(v) Nondelegation.--Notwithstanding section 
+                      508(e), the Administrator may not permit a premier 
+                      certified lender to approve or disapprove an 
+                      application for assistance under this 
+                      subparagraph.
+                          ``(vi) Total amount of loans.--The 
+                      Administrator may provide not more than a total of 
+                      $7,500,000,000 of financing under this 
+                      subparagraph for each fiscal year.''.
+
+    (b) <<NOTE: Effective date. 15 USC 696 note.>>  Prospective 
+Repeal.--Effective 2 years after the date of enactment of this Act, 
+section 502(7) of the Small Business Investment Act of 1958 (15 U.S.C. 
+696(7)) is amended by striking subparagraph (C).
+
+    (c) Technical Correction.--Section 502(2)(A)(i) of the Small 
+Business Investment Act of 1958 (15 U.S.C. 696(2)(A)(i)) is amended by 
+striking ``subparagraph (B) or (C)'' and inserting ``clause (ii), (iii), 
+(iv), or (v)''.
+
+                         PART III--OTHER MATTERS
+
+SEC. 1131. SMALL BUSINESS INTERMEDIARY LENDING PILOT PROGRAM.
+
+    (a) In General.--Section 7 of the Small Business Act (15 U.S.C. 636) 
+is amended by striking subsection (l) and inserting the following:
+    ``(l) Small Business Intermediary Lending Pilot Program.--
+            ``(1) Definitions.--In this subsection--
+                    ``(A) the term `eligible intermediary'--
+                          ``(i) means a private, nonprofit entity that--
+                                    ``(I) seeks or has been awarded a 
+                                loan from the Administrator to make 
+                                loans to small business concerns under 
+                                this subsection; and
+                                    ``(II) has not less than 1 year of 
+                                experience making loans to startup, 
+                                newly established, or growing small 
+                                business concerns; and
+                          ``(ii) includes--
+                                    ``(I) a private, nonprofit community 
+                                development corporation;
+                                    ``(II) a consortium of private, 
+                                nonprofit organizations or nonprofit 
+                                community development corporations; and
+                                    ``(III) an agency of or nonprofit 
+                                entity established by a Native American 
+                                Tribal Government; and
+                    ``(B) the term `Program' means the small business 
+                intermediary lending pilot program established under 
+                paragraph (2).
+            ``(2) Establishment.--There is established a 3-year small 
+        business intermediary lending pilot program, under which the 
+        Administrator may make direct loans to eligible intermediaries, 
+        for the purpose of making loans to startup, newly established, 
+        and growing small business concerns.
+            ``(3) Purposes.--The purposes of the Program are--
+                    ``(A) to assist small business concerns in areas 
+                suffering from a lack of credit due to poor economic 
+                conditions or changes in the financial market; and
+                    ``(B) to establish a loan program under which the 
+                Administrator may provide loans to eligible 
+                intermediaries
+
+[[Page 124 STAT. 2513]]
+
+                to enable the eligible intermediaries to provide loans 
+                to startup, newly established, and growing small 
+                business concerns for working capital, real estate, or 
+                the acquisition of materials, supplies, or equipment.
+            ``(4) Loans to eligible intermediaries.--
+                    ``(A) Application.--Each eligible intermediary 
+                desiring a loan under this subsection shall submit an 
+                application to the Administrator that describes--
+                          ``(i) the type of small business concerns to 
+                      be assisted;
+                          ``(ii) the size and range of loans to be made;
+                          ``(iii) the interest rate and terms of loans 
+                      to be made;
+                          ``(iv) the geographic area to be served and 
+                      the economic, poverty, and unemployment 
+                      characteristics of the area;
+                          ``(v) the status of small business concerns in 
+                      the area to be served and an analysis of the 
+                      availability of credit; and
+                          ``(vi) the qualifications of the applicant to 
+                      carry out this subsection.
+                    ``(B) Loan limits.--No loan may be made to an 
+                eligible intermediary under this subsection if the total 
+                amount outstanding and committed to the eligible 
+                intermediary by the Administrator would, as a result of 
+                such loan, exceed $1,000,000 during the participation of 
+                the eligible intermediary in the Program.
+                    ``(C) Loan duration.--Loans made by the 
+                Administrator under this subsection shall be for a term 
+                of 20 years.
+                    ``(D) Applicable interest rates.--Loans made by the 
+                Administrator to an eligible intermediary under the 
+                Program shall bear an annual interest rate equal to 1.00 
+                percent.
+                    ``(E) Fees; collateral.--The Administrator may not 
+                charge any fees or require collateral with respect to 
+                any loan made to an eligible intermediary under this 
+                subsection.
+                    ``(F) Delayed payments.--The Administrator shall not 
+                require the repayment of principal or interest on a loan 
+                made to an eligible intermediary under the Program 
+                during the 2-year period beginning on the date of the 
+                initial disbursement of funds under that loan.
+                    ``(G) Maximum participants and amounts.--During each 
+                of fiscal years 2011, 2012, and 2013, the Administrator 
+                may make loans under the Program--
+                          ``(i) to not more than 20 eligible 
+                      intermediaries; and
+                          ``(ii) in a total amount of not more than 
+                      $20,000,000.
+            ``(5) Loans to small business concerns.--
+                    ``(A) In general.--The Administrator, through an 
+                eligible intermediary, shall make loans to startup, 
+                newly established, and growing small business concerns 
+                for working capital, real estate, and the acquisition of 
+                materials, supplies, furniture, fixtures, and equipment.
+
+[[Page 124 STAT. 2514]]
+
+                    ``(B) Maximum loan.--An eligible intermediary may 
+                not make a loan under this subsection of more than 
+                $200,000 to any 1 small business concern.
+                    ``(C) Applicable interest rates.--A loan made by an 
+                eligible intermediary to a small business concern under 
+                this subsection, may have a fixed or a variable interest 
+                rate, and shall bear an interest rate specified by the 
+                eligible intermediary in the application of the eligible 
+                intermediary for a loan under this subsection.
+                    ``(D) Review restrictions.--The Administrator may 
+                not review individual loans made by an eligible 
+                intermediary to a small business concern before approval 
+                of the loan by the eligible intermediary.
+            ``(6) Termination.--The authority of the Administrator to 
+        make loans under the Program shall terminate 3 years after the 
+        date of enactment of the Small Business Job Creation and Access 
+        to Capital Act of 2010.''.
+
+    (b) <<NOTE: Deadline. 15 USC 636 note.>>  Rulemaking Authority.--Not 
+later than 180 days after the date of enactment of this Act, the 
+Administrator shall issue regulations to carry out section 7(l) of the 
+Small Business Act, as amended by subsection (a).
+
+    (c) <<NOTE: 15 USC 636 note.>>  Availability of Funds.--Any amounts 
+provided to the Administrator for the purposes of carrying out section 
+7(l) of the Small Business Act, as amended by subsection (a), shall 
+remain available until expended.
+SEC. 1132. PUBLIC POLICY GOALS.
+
+    Section 501(d)(3) of the Small Business Investment Act of 1958 (15 
+U.S.C. 695(d)(3)) is amended--
+            (1) in subparagraph (J), by striking ``or'' at the end;
+            (2) in subparagraph (K), by striking the period at the end 
+        and inserting ``, or''; and
+            (3) by adding at the end the following:
+                    ``(L) reduction of rates of unemployment in labor 
+                surplus areas, as such areas are determined by the 
+                Secretary of Labor.''.
+SEC. 1133. FLOOR PLAN PILOT PROGRAM EXTENSION.
+
+    (a) In General.--Section 7(a) of the Small Business Act (15 U.S.C. 
+636(a)) is amended--
+            (1) by redesignating paragraph (32), relating to increased 
+        veteran participation, as added by section 208 of the Military 
+        Reservist and Veteran Small Business Reauthorization and 
+        Opportunity Act of 2008 (Public Law 110-186; 122 Stat. 631), as 
+        paragraph (33); and
+            (2) by adding at the end the following:
+            ``(34) Floor plan financing program.--
+                    ``(A) Definition.--In this paragraph, the term 
+                `eligible retail good'--
+                          ``(i) means a good for which a title may be 
+                      obtained under State law; and
+                          ``(ii) includes an automobile, recreational 
+                      vehicle, boat, and manufactured home.
+                    ``(B) Program.--The Administrator may guarantee the 
+                timely payment of an open-end extension of credit to a 
+                small business concern, the proceeds of which may be 
+                used for the purchase of eligible retail goods for 
+                resale.
+
+[[Page 124 STAT. 2515]]
+
+                    ``(C) Amount.--An open-end extension of credit 
+                guaranteed under this paragraph shall be in an amount 
+                not less than $500,000 and not more than $5,000,000.
+                    ``(D) Term.--An open-end extension of credit 
+                guaranteed under this paragraph shall have a term of not 
+                more than 5 years.
+                    ``(E) Guarantee percentage.--The Administrator may 
+                guarantee--
+                          ``(i) not less than 60 percent of an open-end 
+                      extension of credit under this paragraph; and
+                          ``(ii) not more than 75 percent of an open-end 
+                      extension of credit under this paragraph.
+                    ``(F) Advance rate.--The lender for an open-end 
+                extension of credit guaranteed under this paragraph may 
+                allow the borrower to draw funds on the line of credit 
+                in an amount equal to not more than 100 percent of the 
+                value of the eligible retail goods to be purchased.''.
+
+    (b) <<NOTE: Effective date. 15 USC 636 note.>>  Sunset.--Effective 
+September 30, 2013, section 7(a) of the Small Business Act (15 U.S.C. 
+636(a)) is amended--
+            (1) by striking paragraph (34); and
+            (2) by redesignating paragraph (35), as added by section 
+        1206 of this Act, as paragraph (34).
+SEC. 1134. GUARANTEES FOR BONDS AND NOTES ISSUED FOR COMMUNITY OR 
+                          ECONOMIC DEVELOPMENT PURPOSES.
+
+    The Riegle Community Development and Regulatory Improvement Act of 
+1994 (12 U.S.C. 4701 et seq.) is amended by inserting after section 114 
+(12 U.S.C. 4713) the following:
+``SEC. 114A. <<NOTE: 12 USC 4713a.>>  GUARANTEES FOR BONDS AND 
+                          NOTES ISSUED FOR COMMUNITY OR ECONOMIC 
+                          DEVELOPMENT PURPOSES.
+
+    ``(a) Definitions.--In this section, the following definitions shall 
+apply:
+            ``(1) Eligible community development financial 
+        institution.--The term `eligible community development financial 
+        institution' means a community development financial institution 
+        (as described in section 1805.201 of title 12, Code of Federal 
+        Regulations, or any successor thereto) certified by the 
+        Secretary that has applied to a qualified issuer for, or been 
+        granted by a qualified issuer, a loan under the Program.
+            ``(2) Eligible community or economic development purpose.--
+        The term `eligible community or economic development purpose'--
+                    ``(A) means any purpose described in section 108(b); 
+                and
+                    ``(B) includes the provision of community or 
+                economic development in low-income or underserved rural 
+                areas.
+            ``(3) Guarantee.--The term `guarantee' means a written 
+        agreement between the Secretary and a qualified issuer (or 
+        trustee), pursuant to which the Secretary ensures repayment of 
+        the verifiable losses of principal, interest, and call premium, 
+        if any, on notes or bonds issued by a qualified issuer to 
+        finance or refinance loans to eligible community development 
+        financial institutions.
+            ``(4) Loan.--The term `loan' means any credit instrument 
+        that is extended under the Program for any eligible community or 
+        economic development purpose.
+            ``(5) Master servicer.--
+
+[[Page 124 STAT. 2516]]
+
+                    ``(A) In general.--The term `master servicer' means 
+                any entity approved by the Secretary in accordance with 
+                subparagraph (B) to oversee the activities of servicers, 
+                as provided in subsection (f)(4).
+                    ``(B) <<NOTE: Deadline.>>  Approval criteria for 
+                master servicers.--The Secretary shall approve or deny 
+                any application to become a master servicer under the 
+                Program not later than 90 days after the date on which 
+                all required information is submitted to the Secretary, 
+                based on the capacity and experience of the applicant 
+                in--
+                          ``(i) loan administration, servicing, and loan 
+                      monitoring;
+                          ``(ii) managing regional or national loan 
+                      intake, processing, or servicing operational 
+                      systems and infrastructure;
+                          ``(iii) managing regional or national 
+                      originator communication systems and 
+                      infrastructure;
+                          ``(iv) developing and implementing training 
+                      and other risk management strategies on a regional 
+                      or national basis; and
+                          ``(v) compliance monitoring, investor 
+                      relations, and reporting.
+            ``(6) Program.--The term `Program' means the guarantee 
+        Program for bonds and notes issued for eligible community or 
+        economic development purposes established under this section.
+            ``(7) Program administrator.--The term `Program 
+        administrator' means an entity designated by the issuer to 
+        perform administrative duties, as provided in subsection (f)(2).
+            ``(8) Qualified issuer.--
+                    ``(A) In general.--The term `qualified issuer' means 
+                a community development financial institution (or any 
+                entity designated to issue notes or bonds on behalf of 
+                such community development financial institution) that 
+                meets the qualification requirements of this paragraph.
+                    ``(B) Approval criteria for qualified issuers.--
+                          ``(i) In general.--The Secretary shall approve 
+                      a qualified issuer for a guarantee under the 
+                      Program in accordance with the requirements of 
+                      this paragraph, and such additional requirements 
+                      as the Secretary may establish, by regulation.
+                          ``(ii) Terms and qualifications.--A qualified 
+                      issuer shall--
+                                    ``(I) have appropriate expertise, 
+                                capacity, and experience, or otherwise 
+                                be qualified to make loans for eligible 
+                                community or economic development 
+                                purposes;
+                                    ``(II) provide to the Secretary--
+                                            ``(aa) an acceptable 
+                                        statement of the proposed 
+                                        sources and uses of the funds; 
+                                        and
+                                            ``(bb) a capital 
+                                        distribution plan that meets the 
+                                        requirements of subsection 
+                                        (c)(1); and
+                                    ``(III) <<NOTE: Certification.>>  
+                                certify to the Secretary that the bonds 
+                                or notes to be guaranteed are to be used 
+                                for eligible community or economic 
+                                development purposes.
+                    ``(C) <<NOTE: Deadlines.>>  Department opinion; 
+                timing.--
+
+[[Page 124 STAT. 2517]]
+
+                          ``(i) Department opinion.--Not later than 30 
+                      days after the date of a request by a qualified 
+                      issuer for approval of a guarantee under the 
+                      Program, the Secretary shall provide an opinion 
+                      regarding compliance by the issuer with the 
+                      requirements of the Program under this section.
+                          ``(ii) Timing.--The Secretary shall approve or 
+                      deny a guarantee under this section after 
+                      consideration of the opinion provided to the 
+                      Secretary under clause (i), and in no case later 
+                      than 90 days after receipt of all required 
+                      information by the Secretary with respect to a 
+                      request for such guarantee.
+            ``(9) Secretary.--The term `Secretary' means the Secretary 
+        of the Treasury.
+            ``(10) Servicer.--The term `servicer' means an entity 
+        designated by the issuer to perform various servicing duties, as 
+        provided in subsection (f)(3).
+
+    ``(b) Guarantees Authorized.--The Secretary shall guarantee payments 
+on bonds or notes issued by any qualified issuer, if the proceeds of the 
+bonds or notes are used in accordance with this section to make loans to 
+eligible community development financial institutions--
+            ``(1) for eligible community or economic development 
+        purposes; or
+            ``(2) to refinance loans or notes issued for such purposes.
+
+    ``(c) General Program Requirements.--
+            ``(1) In general.--A capital distribution plan meets the 
+        requirements of this subsection, if not less than 90 percent of 
+        the principal amount of guaranteed bonds or notes (other than 
+        costs of issuance fees) are used to make loans for any eligible 
+        community or economic development purpose, measured annually, 
+        beginning at the end of the 1-year period beginning on the 
+        issuance date of such guaranteed bonds or notes.
+            ``(2) Relending account.--Not more than 10 percent of the 
+        principal amount of guaranteed bonds or notes, multiplied by an 
+        amount equal to the outstanding principal balance of issued 
+        notes or bonds, minus the risk-share pool amount under 
+        subsection (d), may be held in a relending account and may be 
+        made available for new eligible community or economic 
+        development purposes.
+            ``(3) Limitations on unpaid principal balances.--The 
+        proceeds of guaranteed bonds or notes under the Program may not 
+        be used to pay fees (other than costs of issuance fees), and 
+        shall be held in--
+                    ``(A) community or economic development loans;
+                    ``(B) a relending account, to the extent authorized 
+                under paragraph (2); or
+                    ``(C) a risk-share pool established under subsection 
+                (d).
+            ``(4) Repayment.--If a qualified issuer fails to meet the 
+        requirements of paragraph (1) by the end of the 90-day period 
+        beginning at the end of the annual measurement period, repayment 
+        shall be made on that portion of bonds or notes necessary to 
+        bring the bonds or notes that remain outstanding after such 
+        repayment into compliance with the 90 percent requirement of 
+        paragraph (1).
+            ``(5) <<NOTE: Regulations.>>  Prohibited uses.--The 
+        Secretary shall, by regulation--
+
+[[Page 124 STAT. 2518]]
+
+                    ``(A) prohibit, as appropriate, certain uses of 
+                amounts from the guarantee of a bond or note under the 
+                Program, including the use of such funds for political 
+                activities, lobbying, outreach, counseling services, or 
+                travel expenses; and
+                    ``(B) provide that the guarantee of a bond or note 
+                under the Program may not be used for salaries or other 
+                administrative costs of--
+                          ``(i) the qualified issuer; or
+                          ``(ii) any recipient of amounts from the 
+                      guarantee of a bond or note.
+
+    ``(d) Risk-Share Pool.--Each qualified issuer shall, during the term 
+of a guarantee provided under the Program, establish a risk-share pool, 
+capitalized by contributions from eligible community development 
+financial institution participants an amount equal to 3 percent of the 
+guaranteed amount outstanding on the subject notes and bonds.
+    ``(e) Guarantees.--
+            ``(1) In general.--A guarantee issued under the Program 
+        shall--
+                    ``(A) be for the full amount of a bond or note, 
+                including the amount of principal, interest, and call 
+                premiums;
+                    ``(B) be fully assignable and transferable to the 
+                capital market, on terms and conditions that are 
+                consistent with comparable Government-guaranteed bonds, 
+                and satisfactory to the Secretary;
+                    ``(C) represent the full faith and credit of the 
+                United States; and
+                    ``(D) not exceed 30 years.
+            ``(2) Limitations.--
+                    ``(A) Annual number of guarantees.--The Secretary 
+                shall issue not more than 10 guarantees in any calendar 
+                year under the Program.
+                    ``(B) Guarantee amount.--The Secretary may not 
+                guarantee any amount under the Program equal to less 
+                than $100,000,000, but the total of all such guarantees 
+                in any fiscal year may not exceed $1,000,000,000.
+
+    ``(f) Servicing of Transactions.--
+            ``(1) In general.--To maximize efficiencies and minimize 
+        cost and interest rates, loans made under this section may be 
+        serviced by qualified Program administrators, bond servicers, 
+        and a master servicer.
+            ``(2) Duties of program administrator.--The duties of a 
+        Program administrator shall include--
+                    ``(A) approving and qualifying eligible community 
+                development financial institution applications for 
+                participation in the Program;
+                    ``(B) compliance monitoring;
+                    ``(C) bond packaging in connection with the Program; 
+                and
+                    ``(D) all other duties and related services that are 
+                customarily expected of a Program administrator.
+            ``(3) Duties of servicer.--The duties of a servicer shall 
+        include--
+                    ``(A) billing and collecting loan payments;
+                    ``(B) initiating collection activities on past-due 
+                loans;
+
+[[Page 124 STAT. 2519]]
+
+                    ``(C) transferring loan payments to the master 
+                servicing accounts;
+                    ``(D) loan administration and servicing;
+                    ``(E) systematic and timely reporting of loan 
+                performance through remittance and servicing reports;
+                    ``(F) proper measurement of annual outstanding loan 
+                requirements; and
+                    ``(G) all other duties and related services that are 
+                customarily expected of servicers.
+            ``(4) Duties of master servicer.--The duties of a master 
+        servicer shall include--
+                    ``(A) tracking the movement of funds between the 
+                accounts of the master servicer and any other servicer;
+                    ``(B) ensuring orderly receipt of the monthly 
+                remittance and servicing reports of the servicer;
+                    ``(C) monitoring the collection comments and 
+                foreclosure actions;
+                    ``(D) aggregating the reporting and distribution of 
+                funds to trustees and investors;
+                    ``(E) removing and replacing a servicer, as 
+                necessary;
+                    ``(F) loan administration and servicing;
+                    ``(G) systematic and timely reporting of loan 
+                performance compiled from all bond servicers' reports;
+                    ``(H) proper distribution of funds to investors; and
+                    ``(I) all other duties and related services that are 
+                customarily expected of a master servicer.
+
+    ``(g) Fees.--
+            ``(1) In general.--A qualified issuer that receives a 
+        guarantee issued under this section on a bond or note shall pay 
+        a fee to the Secretary, in an amount equal to 10 basis points of 
+        the amount of the unpaid principal of the bond or note 
+        guaranteed.
+            ``(2) Payment.--A qualified issuer shall pay the fee 
+        required under this subsection on an annual basis.
+            ``(3) Use of fees.--Fees collected by the Secretary under 
+        this subsection shall be used to reimburse the Department of the 
+        Treasury for any administrative costs incurred by the Department 
+        in implementing the Program established under this section.
+
+    ``(h) Authorization of Appropriations.--
+            ``(1) In general.--There are authorized to be appropriated 
+        to the Secretary, such sums as are necessary to carry out this 
+        section.
+            ``(2) Use of fees.--To the extent that the amount of funds 
+        appropriated for a fiscal year under paragraph (1) are not 
+        sufficient to carry out this section, the Secretary may use the 
+        fees collected under subsection (g) for the cost of providing 
+        guarantees of bonds and notes under this section.
+
+    ``(i) Investment in Guaranteed Bonds Ineligible for Community 
+Reinvestment Act Purposes.--Notwithstanding any other provision of law, 
+any investment by a financial institution in bonds or notes guaranteed 
+under the Program shall not be taken into account in assessing the 
+record of such institution for purposes of the Community Reinvestment 
+Act of 1977 (12 U.S.C. 2901).
+    ``(j) <<NOTE: Deadlines.>>  Administration.--
+
+[[Page 124 STAT. 2520]]
+
+            ``(1) Regulations.--Not later than 1 year after the date of 
+        enactment of this section, the Secretary shall promulgate 
+        regulations to carry out this section.
+            ``(2) Implementation.--Not later than 2 years after the date 
+        of enactment of this section, the Secretary shall implement this 
+        section.
+
+    ``(k) <<NOTE: Repeal.>>  Termination.--This section is repealed, and 
+the authority provided under this section shall terminate, on September 
+30, 2014.''.
+SEC. 1135. TEMPORARY EXPRESS LOAN ENHANCEMENT.
+
+    (a) In General.--Section 7(a)(31)(D) of the Small Business Act (15 
+U.S.C. 636(a)(31)(D)) is amended by striking ``$350,000'' and inserting 
+``$1,000,000''.
+    (b) <<NOTE: Effective date. 15 USC 636 note.>>  Prospective 
+Repeal.--Effective 1 year after the date of enactment of this Act, 
+section 7(a)(31)(D) of the Small Business Act (15 U.S.C. 636(a)(31)(D)) 
+is amended by striking ``$1,000,000'' and inserting ``$350,000''.
+SEC. 1136. <<NOTE: 15 USC 632 note.>>  PROHIBITION ON USING TARP 
+                          FUNDS OR TAX INCREASES.
+
+    (a) In General.--Except as provided in subsection (b), nothing in 
+section 1111, 1112, 1113, 1114, 1115, 1116, 1117, 1118, 1122, or 1131, 
+or an amendment made by such sections, shall be construed to limit the 
+ability of Congress to appropriate funds.
+    (b) TARP Funds and Tax Increases.--
+            (1) In general.--Any covered amounts may not be used to 
+        carry out section 1111, 1112, 1113, 1114, 1115, 1116, 1117, 
+        1118, 1122, or 1131, or an amendment made by such sections.
+            (2) Definition.--In this subsection, the term ``covered 
+        amounts'' means--
+                    (A) the amounts made available to the Secretary of 
+                the Treasury under title I of the Emergency Economic 
+                Stabilization Act of 2008 S.C. 5201 et seq.) to purchase 
+                (under section 101) or guarantee (under section 102) 
+                assets under that Act; and
+                    (B) any revenue increase attributable to any 
+                amendment to the Internal Revenue Code of 1986 made 
+                during the period beginning on the date of enactment of 
+                this Act and ending on December 31, 2010.
+
+ Subtitle B <<NOTE: Small Business Export Enhancement and International 
+Trade Act of 2010.>> --Small Business Trade and Exporting
+SEC. 1201. <<NOTE: 15 USC 631 note.>>  SHORT TITLE.
+
+    This subtitle may be cited as the ``Small Business Export 
+Enhancement and International Trade Act of 2010''.
+SEC. 1202. <<NOTE: 15 USC 649b note.>>  DEFINITIONS.
+
+    (a) Definitions.--In this subtitle--
+            (1) the term ``Associate Administrator'' means the Associate 
+        Administrator for International Trade appointed under section 
+        22(a)(2) of the Small Business Act, as amended by this subtitle;
+            (2) the term ``Export Assistance Center'' means a one-stop 
+        shop referred to in section 2301(b)(8) of the Omnibus Trade and 
+        Competitiveness Act of 1988 (15 U.S.C. 4721(b)(8)); and
+
+[[Page 124 STAT. 2521]]
+
+            (3) the term ``rural small business concern'' means a small 
+        business concern located in a rural area, as that term is 
+        defined in section 1393(a)(2) of the Internal Revenue Code of 
+        1986.
+
+    (b) Technical and Conforming Amendments.--
+            (1) Definitions.--Section 3 of the Small Business Act (15 
+        U.S.C. 632) is amended by adding at the end the following:
+
+    ``(t) Small Business Development Center.--In this Act, the term 
+`small business development center' means a small business development 
+center described in section 21.
+    ``(u) Region of the Administration.--In this Act, the term `region 
+of the Administration' means the geographic area served by a regional 
+office of the Administration established under section 4(a).''.
+            (2) Conforming amendment.--Section 4(b)(3)(B)(x) of the 
+        Small Business Act (15 U.S.C. 633(b)(3)(B)(x)) is amended by 
+        striking ``Administration district and region'' and inserting 
+        ``district and region of the Administration''.
+SEC. 1203. OFFICE OF INTERNATIONAL TRADE.
+
+    (a) Establishment.--Section 22 of the Small Business Act (15 U.S.C. 
+649) is amended--
+            (1) by striking ``Sec. 22. (a) There'' and inserting the 
+        following:
+``SEC. 22. OFFICE OF INTERNATIONAL TRADE.
+
+    ``(a) Establishment.--
+            ``(1) Office.--There''; and
+            (2) in subsection (a)--
+                    (A) in paragraph (1), as so designated, by striking 
+                the period and inserting ``for the primary purposes of 
+                increasing--
+                    ``(A) the number of small business concerns that 
+                export; and
+                    ``(B) the volume of exports by small business 
+                concerns.''; and
+                    (B) by adding at the end the following:
+            ``(2) Associate administrator.--The head of the Office shall 
+        be the Associate Administrator for International Trade, who 
+        shall be responsible to the Administrator.''.
+
+    (b) Authority for Additional Associate Administrator.--Section 
+4(b)(1) of the Small Business Act (15 U.S.C. 633(b)(1)) is amended--
+            (1) in the fifth sentence, by striking ``five Associate 
+        Administrators'' and inserting ``Associate Administrators''; and
+            (2) by adding at the end the following: ``One such Associate 
+        Administrator shall be the Associate Administrator for 
+        International Trade, who shall be the head of the Office of 
+        International Trade established under section 22.''.
+
+    (c) Discharge of International Trade Responsibilities of 
+Administration.--Section 22 of the Small Business Act (15 U.S.C. 649) is 
+amended by adding at the end the following:
+    ``(h) Discharge of International Trade Responsibilities of 
+Administration.--The Administrator shall ensure that--
+            ``(1) the responsibilities of the Administration regarding 
+        international trade are carried out by the Associate 
+        Administrator;
+            ``(2) the Associate Administrator has sufficient resources 
+        to carry out such responsibilities; and
+
+[[Page 124 STAT. 2522]]
+
+            ``(3) the Associate Administrator has direct supervision and 
+        control over--
+                    ``(A) the staff of the Office; and
+                    ``(B) any employee of the Administration whose 
+                principal duty station is an Export Assistance Center, 
+                or any successor entity.''.
+
+    (d) Role of Associate Administrator in Carrying Out International 
+Trade Policy.--Section 2(b)(1) of the Small Business Act (15 U.S.C. 
+631(b)(1)) is amended in the matter preceding subparagraph (A)--
+            (1) by inserting ``the Administrator of'' before ``the Small 
+        Business Administration''; and
+            (2) by inserting ``through the Associate Administrator for 
+        International Trade, and'' before ``in cooperation with''.
+
+    (e) <<NOTE: Appointment. 15 USC 649 note.>>  Implementation Date.--
+Not later than 90 days after the date of enactment of this Act, the 
+Administrator of the Small Business Administration shall appoint an 
+Associate Administrator for International Trade under section 22(a) of 
+the Small Business Act (15 U.S.C. 649(a)), as added by this section.
+SEC. 1204. DUTIES OF THE OFFICE OF INTERNATIONAL TRADE.
+
+    (a) Amendments to Section 22.--Section 22 of the Small Business Act 
+(15 U.S.C. 649) is amended--
+            (1) by striking subsection (b) and inserting the following:
+
+    ``(b) Trade Distribution Network.--The Associate Administrator, 
+working in close cooperation with the Secretary of Commerce, the United 
+States Trade Representative, the Secretary of Agriculture, the Secretary 
+of State, the President of the Export-Import Bank of the United States, 
+the President of the Overseas Private Investment Corporation, Director 
+of the United States Trade and Development Agency, and other relevant 
+Federal agencies, small business development centers engaged in export 
+promotion efforts, Export Assistance Centers, regional and district 
+offices of the Administration, the small business community, and 
+relevant State and local export promotion programs, shall--
+            ``(1) maintain a distribution network, using regional and 
+        district offices of the Administration, the small business 
+        development center network, networks of women's business 
+        centers, the Service Corps of Retired Executives authorized by 
+        section 8(b)(1), and Export Assistance Centers, for programs 
+        relating to--
+                    ``(A) trade promotion;
+                    ``(B) trade finance;
+                    ``(C) trade adjustment assistance;
+                    ``(D) trade remedy assistance; and
+                    ``(E) trade data collection;
+            ``(2) aggressively market the programs described in 
+        paragraph (1) and disseminate information, including 
+        computerized marketing data, to small business concerns on 
+        exporting trends, market-specific growth, industry trends, and 
+        international prospects for exports;
+            ``(3) promote export assistance programs through the 
+        district and regional offices of the Administration, the small 
+        business development center network, Export Assistance Centers, 
+        the network of women's business centers, chapters of the Service 
+        Corps of Retired Executives, State and local export promotion 
+        programs, and partners in the private sector; and
+
+[[Page 124 STAT. 2523]]
+
+            ``(4) give preference in hiring or approving the transfer of 
+        any employee into the Office or to a position described in 
+        subsection (c)(9) to otherwise qualified applicants who are 
+        fluent in a language in addition to English, to--
+                    ``(A) accompany small business concerns on foreign 
+                trade missions; and
+                    ``(B) translate documents, interpret conversations, 
+                and facilitate multilingual transactions, including by 
+                providing referral lists for translation services, if 
+                required.'';
+            (2) in subsection (c)--
+                    (A) by striking ``(c) The Office'' and inserting the 
+                following:
+
+    ``(c) Promotion of Sales Opportunities.--The Associate 
+Administrator'';
+                    (B) by redesignating paragraphs (1) through (8) as 
+                paragraphs (2) through (9), respectively;
+                    (C) by inserting before paragraph (2), as so 
+                redesignated, the following:
+            ``(1) establish annual goals for the Office relating to--
+                    ``(A) enhancing the exporting capability of small 
+                business concerns and small manufacturers;
+                    ``(B) facilitating technology transfers;
+                    ``(C) enhancing programs and services to assist 
+                small business concerns and small manufacturers to 
+                compete effectively and efficiently in foreign markets;
+                    ``(D) increasing the ability of small business 
+                concerns to access capital; and
+                    ``(E) disseminating information concerning Federal, 
+                State, and private programs and initiatives;'';
+                    (D) in paragraph (2), as so redesignated, by 
+                striking ``mechanism for'' and all that follows through 
+                ``(D) assisting'' and inserting the following: 
+                ``mechanism for--
+                    ``(A) identifying subsectors of the small business 
+                community with strong export potential;
+                    ``(B) identifying areas of demand in foreign 
+                markets;
+                    ``(C) prescreening foreign buyers for commercial and 
+                credit purposes; and
+                    ``(D) assisting'';
+                    (E) in paragraph (3), as so redesignated, by 
+                striking ``assist small businesses in the formation and 
+                utilization of'' and inserting ``assist small business 
+                concerns in forming and using'';
+                    (F) in paragraph (4), as so redesignated--
+                          (i) by striking ``local'' and inserting 
+                      ``district'';
+                          (ii) by striking ``existing'';
+                          (iii) by striking ``Small Business Development 
+                      Center network'' and inserting ``small business 
+                      development center network''; and
+                          (iv) by striking ``Small Business Development 
+                      Center Program'' and inserting ``small business 
+                      development center program'';
+                    (G) in paragraph (5), as so redesignated--
+                          (i) in subparagraph (A), by striking ``Gross 
+                      State Produce'' and inserting ``Gross State 
+                      Product'';
+                          (ii) in subparagraph (B), by striking ``SIC'' 
+                      each place it appears and inserting ``North 
+                      American Industry Classification System''; and
+
+[[Page 124 STAT. 2524]]
+
+                          (iii) in subparagraph (C), by striking ``small 
+                      businesses'' and inserting ``small business 
+                      concerns'';
+                    (H) in paragraph (6), as so redesignated, by 
+                striking the period at the end and inserting a 
+                semicolon;
+                    (I) in paragraph (7), as so redesignated--
+                          (i) in the matter preceding subparagraph (A)--
+                                    (I) by inserting ``concerns'' after 
+                                ``small business''; and
+                                    (II) by striking ``current'' and 
+                                inserting ``up to date'';
+                          (ii) in subparagraph (A), by striking 
+                      ``Administration's regional offices'' and 
+                      inserting ``regional and district offices of the 
+                      Administration'';
+                          (iii) in subparagraph (B) by striking 
+                      ``current'';
+                          (iv) in subparagraph (C), by striking 
+                      ``current''; and
+                          (v) by striking ``small businesses'' each 
+                      place that term appears and inserting ``small 
+                      business concerns'';
+                    (J) in paragraph (8), as so redesignated, by 
+                striking and at the end;
+                    (K) in paragraph (9), as so redesignated--
+                          (i) in the matter preceding subparagraph (A)--
+                                    (I) by striking ``full-time export 
+                                development specialists to each 
+                                Administration regional office and 
+                                assigning''; and
+                                    (II) by striking ``person in each 
+                                district office. Such specialists'' and 
+                                inserting ``individual in each district 
+                                office and providing each Administration 
+                                regional office with a full-time export 
+                                development specialist, who'';
+                          (ii) in subparagraph (B)--
+                                    (I) by striking ``current''; and
+                                    (II) by striking ``with'' and 
+                                inserting ``in'';
+                          (iii) in subparagraph (D)--
+                                    (I) by striking ``Administration 
+                                personnel involved in granting'' and 
+                                inserting ``personnel of the 
+                                Administration involved in making''; and
+                                    (II) by striking ``and'' at the end;
+                          (iv) in subparagraph (E)--
+                                    (I) by striking ``small businesses' 
+                                needs'' and inserting ``the needs of 
+                                small business concerns''; and
+                                    (II) by striking the period at the 
+                                end and inserting a semicolon;
+                          (v) by adding at the end the following:
+                    ``(F) participate, jointly with employees of the 
+                Office, in an annual training program that focuses on 
+                current small business needs for exporting; and
+                    ``(G) develop and conduct training programs for 
+                exporters and lenders, in cooperation with the Export 
+                Assistance Centers, the Department of Commerce, the 
+                Department of Agriculture, small business development 
+                centers, women's business centers, the Export-Import 
+                Bank of the United States, the Overseas Private 
+                Investment Corporation, and other relevant Federal 
+                agencies;''; and
+
+[[Page 124 STAT. 2525]]
+
+                          (vi) by striking ``small businesses'' each 
+                      place that term appears and inserting ``small 
+                      business concerns''; and
+                    (L) by adding at the end the following:
+            ``(10) <<NOTE: Web posting.>>  make available on the website 
+        of the Administration the name and contact information of each 
+        individual described in paragraph (9);
+            ``(11) carry out a nationwide marketing effort using 
+        technology, online resources, training, and other strategies to 
+        promote exporting as a business development opportunity for 
+        small business concerns;
+            ``(12) disseminate information to the small business 
+        community through regional and district offices of the 
+        Administration, the small business development center network, 
+        Export Assistance Centers, the network of women's business 
+        centers, chapters of the Service Corps of Retired Executives 
+        authorized by section 8(b)(1), State and local export promotion 
+        programs, and partners in the private sector regarding exporting 
+        trends, market-specific growth, industry trends, and prospects 
+        for exporting; and
+            ``(13) establish and carry out training programs for the 
+        staff of the regional and district offices of the Administration 
+        and resource partners of the Administration on export promotion 
+        and providing assistance relating to exports.'';
+            (3) in subsection (d)--
+                    (A) by redesignating paragraphs (1) through (5) as 
+                clauses (i) through (v), respectively, and adjusting the 
+                margins accordingly;
+                    (B) by striking ``(d) The Office'' and inserting the 
+                following:
+
+    ``(d) Export Financing Programs.--
+            ``(1) In general.--The Associate Administrator''; and
+                    (C) by striking ``To accomplish this goal, the 
+                Office shall work'' and inserting the following:
+            ``(2) <<NOTE: Designation.>>  Trade finance specialist.--To 
+        accomplish the goal established under paragraph (1), the 
+        Associate Administrator shall--
+                    ``(A) designate at least 1 individual within the 
+                Administration as a trade finance specialist to oversee 
+                international loan programs and assist Administration 
+                employees with trade finance issues; and
+                    ``(B) work'';
+            (4) in subsection (e), by striking ``(e) The Office'' and 
+        inserting the following:
+
+    ``(e) Trade Remedies.--The Associate Administrator'';
+            (5) by amending subsection (f) to read as follows:
+
+    ``(f) Reporting Requirement.--The Associate Administrator shall 
+submit an annual report to the Committee on Small Business and 
+Entrepreneurship of the Senate and the Committee on Small Business of 
+the House of Representatives that contains--
+            ``(1) a description of the progress of the Office in 
+        implementing the requirements of this section;
+            ``(2) a detailed account of the results of export growth 
+        activities of the Administration, including the activities of 
+        each district and regional office of the Administration, based 
+        on the performance measures described in subsection (i);
+
+[[Page 124 STAT. 2526]]
+
+            ``(3) an estimate of the total number of jobs created or 
+        retained as a result of export assistance provided by the 
+        Administration and resource partners of the Administration;
+            ``(4) for any travel by the staff of the Office, the 
+        destination of such travel and the benefits to the 
+        Administration and to small business concerns resulting from 
+        such travel; and
+            ``(5) a description of the participation by the Office in 
+        trade negotiations.'';
+            (6) in subsection (g), by striking ``(g) The Office'' and 
+        inserting the following:
+
+    ``(g) Studies.--The Associate Administrator''; and
+            (7) by adding after subsection (h), as added by section 1203 
+        of this subtitle, the following:
+
+    ``(i) Export and Trade Counseling.--
+            ``(1) Definition.--In this subsection--
+                    ``(A) the term `lead small business development 
+                center' means a small business development center that 
+                has received a grant from the Administration; and
+                    ``(B) the term `lead women's business center' means 
+                a women's business center that has received a grant from 
+                the Administration.
+            ``(2) Certification program.--The Administrator shall 
+        establish an export and trade counseling certification program 
+        to certify employees of lead small business development centers 
+        and lead women's business centers in providing export assistance 
+        to small business concerns.
+            ``(3) Number of certified employees.--The Administrator 
+        shall ensure that the number of employees of each lead small 
+        business development center who are certified in providing 
+        export assistance is not less than the lesser of--
+                    ``(A) 5; or
+                    ``(B) 10 percent of the total number of employees of 
+                the lead small business development center.
+            ``(4) Reimbursement for certification.--
+                    ``(A) In general.--Subject to the availability of 
+                appropriations, the Administrator shall reimburse a lead 
+                small business development center or a lead women's 
+                business center for costs relating to the certification 
+                of an employee of the lead small business center or lead 
+                women's business center in providing export assistance 
+                under the program established under paragraph (2).
+                    ``(B) Limitation.--The total amount reimbursed by 
+                the Administrator under subparagraph (A) may not exceed 
+                $350,000 in any fiscal year.
+
+    ``(j) Performance Measures.--
+            ``(1) In general.--The Associate Administrator shall develop 
+        performance measures for the Administration to support export 
+        growth goals for the activities of the Office under this section 
+        that include--
+                    ``(A) the number of small business concerns that--
+                          ``(i) receive assistance from the 
+                      Administration;
+                          ``(ii) had not exported goods or services 
+                      before receiving the assistance described in 
+                      clause (i); and
+                          ``(iii) export goods or services;
+                    ``(B) the number of small business concerns 
+                receiving assistance from the Administration that export 
+                goods or services to a market outside the United States 
+                into which
+
+[[Page 124 STAT. 2527]]
+
+                the small business concern did not export before 
+                receiving the assistance;
+                    ``(C) export revenues by small business concerns 
+                assisted by programs of the Administration;
+                    ``(D) the number of small business concerns referred 
+                to an Export Assistance Center or a small business 
+                development center by the staff of the Office;
+                    ``(E) the number of small business concerns referred 
+                to the Administration by an Export Assistance Center or 
+                a small business development center; and
+                    ``(F) the number of small business concerns referred 
+                to the Department of Commerce, the Department of 
+                Agriculture, the Department of State, the Export-Import 
+                Bank of the United States, the Overseas Private 
+                Investment Corporation, or the United States Trade and 
+                Development Agency by the staff of the Office, an Export 
+                Assistance Center, or a small business development 
+                center.
+            ``(2) Joint performance measures.--The Associate 
+        Administrator shall develop joint performance measures for the 
+        district offices of the Administration and the Export Assistance 
+        Centers that include the number of export loans made under--
+                    ``(A) section 7(a)(16);
+                    ``(B) the Export Working Capital Program established 
+                under section 7(a)(14);
+                    ``(C) the Preferred Lenders Program, as defined in 
+                section 7(a)(2)(C)(ii); and
+                    ``(D) the export express program established under 
+                section 7(a)(34).
+            ``(3) Consistency of tracking.--The Associate Administrator, 
+        in coordination with the departments and agencies that are 
+        represented on the Trade Promotion Coordinating Committee 
+        established under section 2312 of the Export Enhancement Act of 
+        1988 (15 U.S.C. 4727) and the small business development center 
+        network, shall develop a system to track exports by small 
+        business concerns, including information relating to the 
+        performance measures developed under paragraph (1), that is 
+        consistent with systems used by the departments and agencies and 
+        the network.''.
+
+    (b) Report.--Not later than 60 days after the date of enactment of 
+this Act, the Administrator shall submit a report to the Committee on 
+Small Business and Entrepreneurship of the Senate and the Committee on 
+Small Business of the House of Representatives on any travel by the 
+staff of the Office of International Trade of the Administration, during 
+the period beginning on October 1, 2004, and ending on the date of 
+enactment of the Act, including the destination of such travel and the 
+benefits to the Administration and to small business concerns resulting 
+from such travel.
+SEC. 1205. EXPORT ASSISTANCE CENTERS.
+
+    (a) Export Assistance Centers.--Section 22 of the Small Business Act 
+(15 U.S.C. 649), as amended by this subtitle, is amended by adding at 
+the end the following:
+    ``(k) Export Assistance Centers.--
+            ``(1) <<NOTE: Deadlines.>>  Export finance specialists.--
+                    ``(A) Minimum number of export finance 
+                specialists.--On and after the date that is 90 days 
+                after the
+
+[[Page 124 STAT. 2528]]
+
+                date of enactment of this subsection, the Administrator, 
+                in coordination with the Secretary of Commerce, shall 
+                ensure that the number of export finance specialists is 
+                not less than the number of such employees so assigned 
+                on January 1, 2003.
+                    ``(B) Export finance specialists assigned to each 
+                region of the administration.--On and after the date 
+                that is 2 years after the date of enactment of this 
+                subsection, the Administrator, in coordination with the 
+                Secretary of Commerce, shall ensure that there are not 
+                fewer than 3 export finance specialists in each region 
+                of the Administration.
+            ``(2) Placement of export finance specialists.--
+                    ``(A) Priority.--The Administrator shall give 
+                priority, to the maximum extent practicable, to placing 
+                employees of the Administration at any Export Assistance 
+                Center that--
+                          ``(i) had an Administration employee assigned 
+                      to the Export Assistance Center before January 
+                      2003; and
+                          ``(ii) <<NOTE: Time period.>>  has not had an 
+                      Administration employee assigned to the Export 
+                      Assistance Center during the period beginning 
+                      January 2003, and ending on the date of enactment 
+                      of this subsection, either through retirement or 
+                      reassignment.
+                    ``(B) Needs of exporters.--The Administrator shall, 
+                to the maximum extent practicable, strategically assign 
+                Administration employees to Export Assistance Centers, 
+                based on the needs of exporters.
+                    ``(C) Rule of construction.--Nothing in this 
+                subsection may be construed to require the Administrator 
+                to reassign or remove an export finance specialist who 
+                is assigned to an Export Assistance Center on the date 
+                of enactment of this subsection.
+            ``(3) Goals.--The Associate Administrator shall work with 
+        the Department of Commerce, the Export-Import Bank of the United 
+        States, and the Overseas Private Investment Corporation to 
+        establish shared annual goals for the Export Assistance Centers.
+            ``(4) <<NOTE: Designation.>>  Oversight.--The Associate 
+        Administrator shall designate an individual within the 
+        Administration to oversee all activities conducted by 
+        Administration employees assigned to Export Assistance Centers.
+
+    ``(l) Definitions.--In this section--
+            ``(1) the term `Associate Administrator' means the Associate 
+        Administrator for International Trade described in subsection 
+        (a)(2);
+            ``(2) the term `Export Assistance Center' means a one-stop 
+        shop for United States exporters established by the United 
+        States and Foreign Commercial Service of the Department of 
+        Commerce pursuant to section 2301(b)(8) of the Omnibus Trade and 
+        Competitiveness Act of 1988 (15 U.S.C. 4721(b)(8));
+            ``(3) the term `export finance specialist' means a full-time 
+        equivalent employee of the Office assigned to an Export 
+        Assistance Center to carry out the duties described in 
+        subsection (e); and
+
+[[Page 124 STAT. 2529]]
+
+            ``(4) the term `Office' means the Office of International 
+        Trade established under subsection (a)(1).''.
+
+    (b) <<NOTE: 15 USC 649 note.>>  Study and Report on Filling Gaps in 
+High-and-Low-Export Volume Areas.--
+            (1) Study and report.--Not later than 6 months after the 
+        date of enactment of this Act, and every 2 years thereafter, the 
+        Administrator shall--
+                    (A) conduct a study of--
+                          (i) the volume of exports for each State;
+                          (ii) the availability of export finance 
+                      specialists in each State;
+                          (iii) the number of exporters in each State 
+                      that are small business concerns;
+                          (iv) the percentage of exporters in each State 
+                      that are small business concerns;
+                          (v) the change, if any, in the number of 
+                      exporters that are small business concerns in each 
+                      State--
+                                    (I) for the first study conducted 
+                                under this subparagraph, during the 10-
+                                year period ending on the date of 
+                                enactment of this Act; and
+                                    (II) for each subsequent study, 
+                                during the 10-year period ending on the 
+                                date the study is commenced;
+                          (vi) the total value of the exports in each 
+                      State by small business concerns;
+                          (vii) the percentage of the total volume of 
+                      exports in each State that is attributable to 
+                      small business concerns; and
+                          (viii) the change, if any, in the percentage 
+                      of the total volume of exports in each State that 
+                      is attributable to small business concerns--
+                                    (I) for the first study conducted 
+                                under this subparagraph, during the 10-
+                                year period ending on the date of 
+                                enactment of this Act; and
+                                    (II) for each subsequent study, 
+                                during the 10-year period ending on the 
+                                date the study is commenced; and
+                    (B) submit to the Committee on Small Business and 
+                Entrepreneurship of the Senate and the Committee on 
+                Small Business of the House of Representatives a report 
+                containing--
+                          (i) the results of the study under 
+                      subparagraph (A);
+                          (ii) to the extent practicable, a 
+                      recommendation regarding how to eliminate gaps 
+                      between the supply of and demand for export 
+                      finance specialists in the 15 States that have the 
+                      greatest volume of exports, based upon the most 
+                      recent data available from the Department of 
+                      Commerce;
+                          (iii) to the extent practicable, a 
+                      recommendation regarding how to eliminate gaps 
+                      between the supply of and demand for export 
+                      finance specialists in the 15 States that have the 
+                      lowest volume of exports, based upon the most 
+                      recent data available from the Department of 
+                      Commerce; and
+                          (iv) such additional information as the 
+                      Administrator determines is appropriate.
+
+[[Page 124 STAT. 2530]]
+
+            (2) Definition.--In this subsection, the term ``export 
+        finance specialist'' has the meaning given that term in section 
+        22(l) of the Small Business Act, as added by this title.
+SEC. 1206. INTERNATIONAL TRADE FINANCE PROGRAMS.
+
+    (a) Loan Limits.--
+            (1) Total amount outstanding.--Section 7(a)(3)(B) of the 
+        Small Business Act (15 U.S.C. 636(a)(3)(B)) is amended by 
+        striking ``$1,750,000, of which not more than $1,250,000'' and 
+        inserting ``$4,500,000 (or if the gross loan amount would exceed 
+        $5,000,000), of which not more than $4,000,000''.
+            (2) Participation.--Section 7(a)(2) of the Small Business 
+        Act (15 U.S.C. 636(a)(2)) is amended--
+                    (A) in subparagraph (A), in the matter preceding 
+                clause (i), by striking ``subparagraph (B)'' and 
+                inserting ``subparagraphs (B), (D), and (E)'';
+                    (B) in subparagraph (D), by striking 
+                ``Notwithstanding subparagraph (A), in'' and inserting 
+                ``In''; and
+                    (C) by adding at the end the following:
+                    ``(E) Participation in international trade loan.--In 
+                an agreement to participate in a loan on a deferred 
+                basis under paragraph (16), the participation by the 
+                Administration may not exceed 90 percent.''.
+
+    (b) Working Capital.--Section 7(a)(16)(A) of the Small Business Act 
+(15 U.S.C. 636(a)(16)(A)) is amended--
+            (1) in the matter preceding clause (i), by striking ``in--'' 
+        and inserting ``--'';
+            (2) in clause (i)--
+                    (A) by inserting ``in'' after ``(i)''; and
+                    (B) by striking ``or'' at the end;
+            (3) in clause (ii)--
+                    (A) by inserting ``in'' after ``(ii)''; and
+                    (B) by striking the period at the end and inserting 
+                ``, including any debt that qualifies for refinancing 
+                under any other provision of this subsection; or''; and
+            (4) by adding at the end the following:
+                          ``(iii) by providing working capital.''.
+
+    (c) Collateral.--Section 7(a)(16)(B) of the Small Business Act (15 
+U.S.C. 636(a)(16)(B)) is amended--
+            (1) by striking ``Each loan'' and inserting the following:
+                          ``(i) In general.--Except as provided in 
+                      clause (ii), each loan''; and
+            (2) by adding at the end the following:
+                          ``(ii) Exception.--A loan under this paragraph 
+                      may be secured by a second lien position on the 
+                      property or equipment financed by the loan or on 
+                      other assets of the small business concern, if the 
+                      Administrator determines the lien provides 
+                      adequate assurance of the payment of the loan.''.
+
+    (d) Export Working Capital Program.--Section 7(a) of the Small 
+Business Act (15 U.S.C. 636(a)) is amended--
+            (1) in paragraph (2)(D), by striking ``not exceed'' and 
+        inserting ``be''; and
+            (2) in paragraph (14)--
+                    (A) by striking ``(A) The Administration'' and 
+                inserting the following: ``Export working capital 
+                program.--
+                    ``(A) In general.--The Administrator'';
+
+[[Page 124 STAT. 2531]]
+
+                    (B) by striking ``(B) When considering'' and 
+                inserting the following:
+                    ``(C) Considerations.--When considering'';
+                    (C) by striking ``(C) The Administration'' and 
+                inserting the following:
+                    ``(D) Marketing.--The Administrator''; and
+                    (D) by inserting after subparagraph (A) the 
+                following:
+                    ``(B) Terms.--
+                          ``(i) Loan amount.--The Administrator may not 
+                      guarantee a loan under this paragraph of more than 
+                      $5,000,000.
+                          ``(ii) Fees.--
+                                    ``(I) In general.--For a loan under 
+                                this paragraph, the Administrator shall 
+                                collect the fee assessed under paragraph 
+                                (23) not more frequently than once each 
+                                year.
+                                    ``(II) Untapped credit.--The 
+                                Administrator may not assess a fee on 
+                                capital that is not accessed by the 
+                                small business concern.''.
+
+    (e) Participation in Preferred Lenders Program.--Section 7(a)(2)(C) 
+of the Small Business Act (15 U.S.C. 636(a)(2)(C)) is amended--
+            (1) by redesignating clause (ii) as clause (iii); and
+            (2) by inserting after clause (i) the following:
+                          ``(ii) Export-import bank lenders.--Any lender 
+                      that is participating in the Delegated Authority 
+                      Lender Program of the Export-Import Bank of the 
+                      United States (or any successor to the Program) 
+                      shall be eligible to participate in the Preferred 
+                      Lenders Program.''.
+
+    (f) Export Express Program.--Section 7(a) of the Small Business Act 
+(15 U.S.C. 636(a)) is amended by adding at the end the following:
+            ``(35) Export express program.--
+                    ``(A) Definitions.--In this paragraph--
+                          ``(i) the term `export development activity' 
+                      includes--
+                                    ``(I) obtaining a standby letter of 
+                                credit when required as a bid bond, 
+                                performance bond, or advance payment 
+                                guarantee;
+                                    ``(II) participation in a trade show 
+                                that takes place outside the United 
+                                States;
+                                    ``(III) translation of product 
+                                brochures or catalogues for use in 
+                                markets outside the United States;
+                                    ``(IV) obtaining a general line of 
+                                credit for export purposes;
+                                    ``(V) performing a service contract 
+                                from buyers located outside the United 
+                                States;
+                                    ``(VI) obtaining transaction-
+                                specific financing associated with 
+                                completing export orders;
+                                    ``(VII) purchasing real estate or 
+                                equipment to be used in the production 
+                                of goods or services for export;
+                                    ``(VIII) providing term loans or 
+                                other financing to enable a small 
+                                business concern, including an
+
+[[Page 124 STAT. 2532]]
+
+                                export trading company and an export 
+                                management company, to develop a market 
+                                outside the United States; and
+                                    ``(IX) acquiring, constructing, 
+                                renovating, modernizing, improving, or 
+                                expanding a production facility or 
+                                equipment to be used in the United 
+                                States in the production of goods or 
+                                services for export; and
+                          ``(ii) the term `express loan' means a loan in 
+                      which a lender uses to the maximum extent 
+                      practicable the loan analyses, procedures, and 
+                      documentation of the lender to provide expedited 
+                      processing of the loan application.
+                    ``(B) Authority.--The Administrator may guarantee 
+                the timely payment of an express loan to a small 
+                business concern made for an export development 
+                activity.
+                    ``(C) Level of participation.--
+                          ``(i) Maximum amount.--The maximum amount of 
+                      an express loan guaranteed under this paragraph 
+                      shall be $500,000.
+                          ``(ii) Percentage.--For an express loan 
+                      guaranteed under this paragraph, the Administrator 
+                      shall guarantee--
+                                    ``(I) 90 percent of a loan that is 
+                                not more than $350,000; and
+                                    ``(II) 75 percent of a loan that is 
+                                more than $350,000 and not more than 
+                                $500,000.''.
+
+    (g) Annual Listing of Export Finance Lenders.--Section 7(a)(16) of 
+the Small Business Act (15 U.S.C. 636(a)(16)) is amended by adding at 
+the end the following:
+                    ``(F) List of export finance lenders.--
+                          ``(i) Publication of list required.--The 
+                      Administrator shall publish an annual list of the 
+                      banks and participating lending institutions that, 
+                      during the 1-year period ending on the date of 
+                      publication of the list, have made loans 
+                      guaranteed by the Administration under--
+                                    ``(I) this paragraph;
+                                    ``(II) paragraph (14); or
+                                    ``(III) paragraph (34).
+                          ``(ii) Availability of list.--The 
+                      Administrator shall--
+                                    ``(I) <<NOTE: Web posting.>>  post 
+                                the list published under clause (i) on 
+                                the website of the Administration; and
+                                    ``(II) make the list published under 
+                                clause (i) available, upon request, at 
+                                each district office of the 
+                                Administration.''.
+
+    (h) <<NOTE: 15 USC 636 note.>>  Applicability.--The amendments made 
+by subsections (a) through (f) shall apply with respect to any loan made 
+after the date of enactment of this Act.
+SEC. 1207. <<NOTE: 15 USC 649b note.>>  STATE TRADE AND EXPORT 
+                          PROMOTION GRANT PROGRAM.
+
+    (a) Definitions.--In this section--
+            (1) the term ``eligible small business concern'' means a 
+        small business concern that--
+
+[[Page 124 STAT. 2533]]
+
+                    (A) has been in business for not less than the 1-
+                year period ending on the date on which assistance is 
+                provided using a grant under this section;
+                    (B) is operating profitably, based on operations in 
+                the United States;
+                    (C) has demonstrated understanding of the costs 
+                associated with exporting and doing business with 
+                foreign purchasers, including the costs of freight 
+                forwarding, customs brokers, packing and shipping, as 
+                determined by the Associate Administrator; and
+                    (D) has in effect a strategic plan for exporting;
+            (2) the term ``program'' means the State Trade and Export 
+        Promotion Grant Program established under subsection (b);
+            (3) the term ``small business concern owned and controlled 
+        by women'' has the meaning given that term in section 3 of the 
+        Small Business Act (15 U.S.C. 632);
+            (4) the term ``socially and economically disadvantaged small 
+        business concern'' has the meaning given that term in section 
+        8(a)(4)(A) of the Small Business Act (15 U.S.C. 6537(a)(4)(A)); 
+        and
+            (5) the term ``State'' means each of the several States, the 
+        District of Columbia, the Commonwealth of Puerto Rico, the 
+        Virgin Islands, Guam, and American Samoa.
+
+    (b) Establishment of Program.--The Associate Administrator shall 
+establish a 3-year trade and export promotion pilot program to be known 
+as the State Trade and Export Promotion Grant Program, to make grants to 
+States to carry out export programs that assist eligible small business 
+concerns in--
+            (1) participation in a foreign trade mission;
+            (2) a foreign market sales trip;
+            (3) a subscription to services provided by the Department of 
+        Commerce;
+            (4) the payment of website translation fees;
+            (5) the design of international marketing media;
+            (6) a trade show exhibition;
+            (7) participation in training workshops; or
+            (8) any other export initiative determined appropriate by 
+        the Associate Administrator.
+
+    (c) Grants.--
+            (1) Joint review.--In carrying out the program, the 
+        Associate Administrator may make a grant to a State to increase 
+        the number of eligible small business concerns in the State that 
+        export or to increase the value of the exports by eligible small 
+        business concerns in the State.
+            (2) Considerations.--In making grants under this section, 
+        the Associate Administrator may give priority to an application 
+        by a State that proposes a program that--
+                    (A) focuses on eligible small business concerns as 
+                part of an export promotion program;
+                    (B) demonstrates success in promoting exports by--
+                          (i) socially and economically disadvantaged 
+                      small business concerns;
+                          (ii) small business concerns owned or 
+                      controlled by women; and
+                          (iii) rural small business concerns;
+                    (C) promotes exports from a State that is not 1 of 
+                the 10 States with the highest percentage of exporters
+
+[[Page 124 STAT. 2534]]
+
+                that are small business concerns, based upon the latest 
+                data available from the Department of Commerce; and
+                    (D) promotes new-to-market export opportunities to 
+                the People's Republic of China for eligible small 
+                business concerns in the United States.
+            (3) Limitations.--
+                    (A) Single application.--A State may not submit more 
+                than 1 application for a grant under the program in any 
+                1 fiscal year.
+                    (B) Proportion of amounts.--The total value of 
+                grants under the program made during a fiscal year to 
+                the 10 States with the highest number of exporters that 
+                are small business concerns, based upon the latest data 
+                available from the Department of Commerce, shall be not 
+                more than 40 percent of the amounts appropriated for the 
+                program for that fiscal year.
+            (4) Application.--A State desiring a grant under the program 
+        shall submit an application at such time, in such manner, and 
+        accompanied by such information as the Associate Administrator 
+        may establish.
+
+    (d) Competitive Basis.--The Associate Administrator shall award 
+grants under the program on a competitive basis.
+    (e) Federal Share.--The Federal share of the cost of an export 
+program carried out using a grant under the program shall be--
+            (1) for a State that has a high export volume, as determined 
+        by the Associate Administrator, not more than 65 percent; and
+            (2) for a State that does not have a high export volume, as 
+        determined by the Associate Administrator, not more than 75 
+        percent.
+
+    (f) Non-Federal Share.--The non-Federal share of the cost of an 
+export program carried using a grant under the program shall be 
+comprised of not less than 50 percent cash and not more than 50 percent 
+of indirect costs and in-kind contributions, except that no such costs 
+or contributions may be derived from funds from any other Federal 
+program.
+    (g) Reports.--
+            (1) Initial report.--Not later than 120 days after the date 
+        of enactment of this Act, the Associate Administrator shall 
+        submit to the Committee on Small Business and Entrepreneurship 
+        of the Senate and the Committee on Small Business of the House 
+        of Representatives a report, which shall include--
+                    (A) a description of the structure of and procedures 
+                for the program;
+                    (B) a management plan for the program; and
+                    (C) a description of the merit-based review process 
+                to be used in the program.
+            (2) Annual reports.--The Associate Administrator shall 
+        submit an annual report to the Committee on Small Business and 
+        Entrepreneurship of the Senate and the Committee on Small 
+        Business of the House of Representatives regarding the program, 
+        which shall include--
+                    (A) the number and amount of grants made under the 
+                program during the preceding year;
+
+[[Page 124 STAT. 2535]]
+
+                    (B) a list of the States receiving a grant under the 
+                program during the preceding year, including the 
+                activities being performed with grant; and
+                    (C) the effect of each grant on exports by eligible 
+                small business concerns in the State receiving the 
+                grant.
+
+    (h) Reviews by Inspector General.--
+            (1) In general.--The Inspector General of the Administration 
+        shall conduct a review of--
+                    (A) the extent to which recipients of grants under 
+                the program are measuring the performance of the 
+                activities being conducted and the results of the 
+                measurements; and
+                    (B) the overall management and effectiveness of the 
+                program.
+            (2) Report.--Not later than September 30, 2012, the 
+        Inspector General of the Administration shall submit to the 
+        Committee on Small Business and Entrepreneurship of the Senate 
+        and the Committee on Small Business of the House of 
+        Representatives a report regarding the review conducted under 
+        paragraph (1).
+
+    (i) Authorization of Appropriations.--There is authorized to be 
+appropriated to carry out the program $30,000,000 for each of fiscal 
+years 2011, 2012, and 2013.
+    (j) Termination.--The authority to carry out the program shall 
+terminate 3 years after the date on which the Associate Administrator 
+establishes the program.
+SEC. 1208. RURAL EXPORT PROMOTION.
+
+    Not <<NOTE: Deadline. Reports.>>  later than 6 months after the date 
+of enactment of this Act, the Administrator, in consultation with the 
+Secretary of Agriculture and the Secretary of Commerce, shall submit to 
+the Committee on Small Business and Entrepreneurship of the Senate and 
+the Committee on Small Business of the House of Representatives a report 
+that contains--
+            (1) a description of each program of the Administration that 
+        promotes exports by rural small business concerns, including--
+                    (A) the number of rural small business concerns 
+                served by the program;
+                    (B) the change, if any, in the number of rural small 
+                business concerns as a result of participation in the 
+                program during the 10-year period ending on the date of 
+                enactment of this Act;
+                    (C) the volume of exports by rural small business 
+                concerns that participate in the program; and
+                    (D) the change, if any, in the volume of exports by 
+                rural small businesses that participate in the program 
+                during the 10-year period ending on the date of 
+                enactment of this Act;
+            (2) a description of the coordination between programs of 
+        the Administration and other Federal programs that promote 
+        exports by rural small business concerns;
+            (3) recommendations, if any, for improving the coordination 
+        described in paragraph (2);
+            (4) a description of any plan by the Administration to 
+        market the international trade financing programs of the 
+        Administration through lenders that--
+
+[[Page 124 STAT. 2536]]
+
+                    (A) serve rural small business concerns; and
+                    (B) are associated with financing programs of the 
+                Department of Agriculture;
+            (5) recommendations, if any, for improving coordination 
+        between the counseling programs and export financing programs of 
+        the Administration, in order to increase the volume of exports 
+        by rural small business concerns; and
+            (6) any additional information the Administrator determines 
+        is necessary.
+SEC. 1209. INTERNATIONAL TRADE COOPERATION BY SMALL BUSINESS 
+                          DEVELOPMENT CENTERS.
+
+    Section 21(a) of the Small Business Act (15 U.S.C. 648(a)) is 
+amended--
+            (1) by striking ``(2) The Small Business Development 
+        Centers'' and inserting the following:
+            ``(2) Cooperation to provide international trade services.--
+                    ``(A) Information and services.--The small business 
+                development centers''; and
+            (2) in paragraph (2)--
+                    (A) in subparagraph (A), as so designated, by 
+                inserting ``(including State trade agencies),'' after 
+                ``local agencies''; and
+                    (B) by adding at the end the following:
+                    ``(B) Cooperation with state trade agencies and 
+                export assistance centers.--A small business development 
+                center that counsels a small business concern on issues 
+                relating to international trade shall--
+                          ``(i) consult with State trade agencies and 
+                      Export Assistance Centers to provide appropriate 
+                      services to the small business concern; and
+                          ``(ii) as necessary, refer the small business 
+                      concern to a State trade agency or an Export 
+                      Assistance Center for further counseling or 
+                      assistance.
+                    ``(C) Definition.--In this paragraph, the term 
+                `Export Assistance Center' has the same meaning as in 
+                section 22.''.
+
+                 Subtitle C--Small Business Contracting
+
+                        PART I--CONTRACT BUNDLING
+
+SEC. 1311. SMALL BUSINESS ACT.
+
+    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
+section 1202, is amended by adding at the end the following:
+    ``(v) <<NOTE: Definition.>>  Multiple Award Contract.--In this Act, 
+the term `multiple award contract' means--
+            ``(1) a multiple award task order contract or delivery order 
+        contract that is entered into under the authority of sections 
+        303H through 303K of the Federal Property and Administrative 
+        Services Act of 1949 (41 U.S.C. 253h through 253k); and
+            ``(2) any other indefinite delivery, indefinite quantity 
+        contract that is entered into by the head of a Federal agency 
+        with 2 or more sources pursuant to the same solicitation.''.
+
+[[Page 124 STAT. 2537]]
+
+SEC. 1312. LEADERSHIP AND OVERSIGHT.
+
+    (a) In General.--Section 15 of the Small Business Act (15 U.S.C. 
+644) is amended by adding at the end the following:
+    ``(q) Bundling Accountability Measures.--
+            ``(1) Teaming requirements.--Each Federal agency shall 
+        include in each solicitation for any multiple award contract 
+        above the substantial bundling threshold of the Federal agency a 
+        provision soliciting bids from any responsible source, including 
+        responsible small business concerns and teams or joint ventures 
+        of small business concerns.
+            ``(2) <<NOTE: Deadlines. Web postings.>>  Policies on 
+        reduction of contract bundling.--
+                    ``(A) In general.--Not later than 1 year after the 
+                date of enactment of this subsection, the Federal 
+                Acquisition Regulatory Council established under section 
+                25(a) of the Office of Federal Procurement Policy Act 
+                (41 U.S.C. 4219(a)) shall amend the Federal Acquisition 
+                Regulation issued under section 25 of such Act to--
+                          ``(i) establish a Government-wide policy 
+                      regarding contract bundling, including regarding 
+                      the solicitation of teaming and joint ventures 
+                      under paragraph (1); and
+                          ``(ii) require that the policy established 
+                      under clause (i) be published on the website of 
+                      each Federal agency.
+                    ``(B) Rationale for contract bundling.--Not later 
+                than 30 days after the date on which the head of a 
+                Federal agency submits data certifications to the 
+                Administrator for Federal Procurement Policy, the head 
+                of the Federal agency shall publish on the website of 
+                the Federal agency a list and rationale for any bundled 
+                contract for which the Federal agency solicited bids or 
+                that was awarded by the Federal agency.
+            ``(3) Reporting.--Not later than 90 days after the date of 
+        enactment of this subsection, and every 3 years thereafter, the 
+        Administrator shall submit to the Committee on Small Business 
+        and Entrepreneurship of the Senate and the Committee on Small 
+        Business of the House of Representatives a report regarding 
+        procurement center representatives and commercial market 
+        representatives, which shall--
+                    ``(A) identify each area for which the 
+                Administration has assigned a procurement center 
+                representative or a commercial market representative;
+                    ``(B) explain why the Administration selected the 
+                areas identified under subparagraph (A); and
+                    ``(C) describe the activities performed by 
+                procurement center representatives and commercial market 
+                representatives.''.
+
+    (b) Technical Correction.--Section 15(g) of the Small Business Act 
+(15 U.S.C. 644(g)) is amended by striking ``Administrator of the Office 
+of Federal Procurement Policy'' each place it appears and inserting 
+``Administrator for Federal Procurement Policy''.
+    (c) Report.--
+            (1) In general.--Not later than 180 days after the date of 
+        enactment of this Act, the Comptroller General of the United 
+        States shall submit to Congress a report regarding the 
+        procurement center representative program of the Administration.
+
+[[Page 124 STAT. 2538]]
+
+            (2) Contents.--The report submitted under paragraph (1) 
+        shall--
+                    (A) address ways to improve the effectiveness of the 
+                procurement center representative program in helping 
+                small business concerns obtain Federal contracts;
+                    (B) evaluate the effectiveness of procurement center 
+                representatives and commercial marketing 
+                representatives; and
+                    (C) include recommendations, if any, on how to 
+                improve the procurement center representative program.
+
+    (d) <<NOTE: 15 USC 644 note.>>  Electronic Procurement Center 
+Representative.--
+            (1) <<NOTE: Deadline.>>  In general.--Not later than 1 year 
+        after the date of enactment of this Act, the Administrator shall 
+        implement a 3-year pilot electronic procurement center 
+        representative program.
+            (2) Report.--Not later than 30 days after the pilot program 
+        under paragraph (1) ends, the Comptroller General of the United 
+        States shall submit to the Committee on Small Business and 
+        Entrepreneurship of the Senate and the Committee on Small 
+        Business of the House of Representatives a report regarding the 
+        pilot program.
+SEC. 1313. CONSOLIDATION OF CONTRACT REQUIREMENTS.
+
+    (a) In General.--The Small Business Act (15 U.S.C. 631 et seq.) is 
+amended--
+            (1) by redesignating section 44 <<NOTE: 15 USC 631 note.>>  
+        as section 45; and
+            (2) by inserting after section 43 the following:
+``SEC. 44. <<NOTE: 15 USC 657q.>>  CONSOLIDATION OF CONTRACT 
+                      REQUIREMENTS.
+
+    ``(a) Definitions.--In this section--
+            ``(1) the term `Chief Acquisition Officer' means the 
+        employee of a Federal agency designated as the Chief Acquisition 
+        Officer for the Federal agency under section 16(a) of the Office 
+        of Federal Procurement Policy Act (41 U.S.C. 414(a));
+            ``(2) the term `consolidation of contract requirements', 
+        with respect to contract requirements of a Federal agency, means 
+        a use of a solicitation to obtain offers for a single contract 
+        or a multiple award contract to satisfy 2 or more requirements 
+        of the Federal agency for goods or services that have been 
+        provided to or performed for the Federal agency under 2 or more 
+        separate contracts lower in cost than the total cost of the 
+        contract for which the offers are solicited; and
+            ``(3) the term `senior procurement executive' means an 
+        official designated under section 16(c) of the Office of Federal 
+        Procurement Policy Act (41 U.S.C. 414(c)) as the senior 
+        procurement executive for a Federal agency.
+
+    ``(b) Policy.--The head of each Federal agency shall ensure that the 
+decisions made by the Federal agency regarding consolidation of contract 
+requirements of the Federal agency are made with a view to providing 
+small business concerns with appropriate opportunities to participate as 
+prime contractors and subcontractors in the procurements of the Federal 
+agency.
+    ``(c) Limitation on Use of Acquisition Strategies Involving 
+Consolidation.--
+            ``(1) In general.--Subject to paragraph (4), the head of a 
+        Federal agency may not carry out an acquisition strategy that 
+        includes a consolidation of contract requirements of the Federal 
+        agency with a total value of more than $2,000,000,
+
+[[Page 124 STAT. 2539]]
+
+        unless the senior procurement executive or Chief Acquisition 
+        Officer for the Federal agency, before carrying out the 
+        acquisition strategy--
+                    ``(A) conducts market research;
+                    ``(B) identifies any alternative contracting 
+                approaches that would involve a lesser degree of 
+                consolidation of contract requirements;
+                    ``(C) <<NOTE: Determination.>>  makes a written 
+                determination that the consolidation of contract 
+                requirements is necessary and justified;
+                    ``(D) identifies any negative impact by the 
+                acquisition strategy on contracting with small business 
+                concerns; and
+                    ``(E) <<NOTE: Certification.>>  certifies to the 
+                head of the Federal agency that steps will be taken to 
+                include small business concerns in the acquisition 
+                strategy.
+            ``(2) Determination that consolidation is necessary and 
+        justified.--
+                    ``(A) In general.--A senior procurement executive or 
+                Chief Acquisition Officer may determine that an 
+                acquisition strategy involving a consolidation of 
+                contract requirements is necessary and justified for the 
+                purposes of paragraph (1)(C) if the benefits of the 
+                acquisition strategy substantially exceed the benefits 
+                of each of the possible alternative contracting 
+                approaches identified under paragraph (1)(B).
+                    ``(B) Savings in administrative or personnel 
+                costs.--For purposes of subparagraph (A), savings in 
+                administrative or personnel costs alone do not 
+                constitute a sufficient justification for a 
+                consolidation of contract requirements in a procurement 
+                unless the expected total amount of the cost savings, as 
+                determined by the senior procurement executive or Chief 
+                Acquisition Officer, is expected to be substantial in 
+                relation to the total cost of the procurement.
+            ``(3) Benefits to be considered.--The benefits considered 
+        for the purposes of paragraphs (1) and (2) may include cost and, 
+        regardless of whether quantifiable in dollar amounts--
+                    ``(A) quality;
+                    ``(B) acquisition cycle;
+                    ``(C) terms and conditions; and
+                    ``(D) any other benefit.
+            ``(4) Department of defense.--
+                    ``(A) <<NOTE: Compliance.>>  In general.--The 
+                Department of Defense and each military department shall 
+                comply with this section until after the date described 
+                in subparagraph (C).
+                    ``(B) Rule.--After the date described in 
+                subparagraph (C), contracting by the Department of 
+                Defense or a military department shall be conducted in 
+                accordance with section 2382 of title 10, United States 
+                Code.
+                    ``(C) Date.--The date described in this subparagraph 
+                is the date on which the Administrator determines the 
+                Department of Defense or a military department is in 
+                compliance with the Government-wide contracting goals 
+                under section 15.''.
+
+    (b) Technical and Conforming Amendment.--Section 2382(b)(1) of title 
+10, United States Code, is amended by striking ``An official'' and 
+inserting ``Subject to section 44(c)(4), an official''.
+
+[[Page 124 STAT. 2540]]
+
+SEC. 1314. <<NOTE: 15 USC 644 note.>>  SMALL BUSINESS TEAMS PILOT 
+                          PROGRAM.
+
+    (a) Definitions.--In this section--
+            (1) the term ``Pilot Program'' means the Small Business 
+        Teaming Pilot Program established under subsection (b); and
+            (2) the term ``eligible organization'' means a well-
+        established national organization for small business concerns 
+        with the capacity to provide assistance to small business 
+        concerns (which may be provided with the assistance of the 
+        Administrator) relating to--
+                    (A) customer relations and outreach;
+                    (B) team relations and outreach; and
+                    (C) performance measurement and quality assurance.
+
+    (b) Establishment.--The Administrator shall establish a Small 
+Business Teaming Pilot Program for teaming and joint ventures involving 
+small business concerns.
+    (c) Grants.--Under the Pilot Program, the Administrator may make 
+grants to eligible organizations to provide assistance and guidance to 
+teams of small business concerns seeking to compete for larger 
+procurement contracts.
+    (d) Contracting Opportunities.--The Administrator shall work with 
+eligible organizations receiving a grant under the Pilot Program to 
+recommend appropriate contracting opportunities for teams or joint 
+ventures of small business concerns.
+    (e) Report.--Not later than 1 year before the date on which the 
+authority to carry out the Pilot Program terminates under subsection 
+(f), the Administrator shall submit to the Committee on Small Business 
+and Entrepreneurship of the Senate and the Committee on Small Business 
+of the House of Representatives a report on the effectiveness of the 
+Pilot Program.
+    (f) Termination.--The authority to carry out the Pilot Program shall 
+terminate 5 years after the date of enactment of this Act.
+    (g) Authorization of Appropriations.--There are authorized to be 
+appropriated for grants under subsection (c) $5,000,000 for each of 
+fiscal years 2010 through 2015.
+
+                    PART II--SUBCONTRACTING INTEGRITY
+
+SEC. 1321. <<NOTE: Deadline. Regulations. 15 USC 637 note.>>  
+                          SUBCONTRACTING MISREPRESENTATIONS.
+
+    Not later than 1 year after the date of enactment of this Act, the 
+Administrator, in consultation with the Administrator for Federal 
+Procurement Policy, shall promulgate regulations relating to, and the 
+Federal Acquisition Regulatory Council established under section 25(a) 
+of the Office of Federal Procurement Policy Act (41 U.S.C. 421(a)) shall 
+amend the Federal Acquisition Regulation issued under section 25 of such 
+Act to establish a policy on, subcontracting compliance relating to 
+small business concerns, including assignment of compliance 
+responsibilities between contracting offices, small business offices, 
+and program offices and periodic oversight and review activities.
+SEC. 1322. SMALL BUSINESS SUBCONTRACTING IMPROVEMENTS.
+
+    Section 8(d)(6) of the Small Business Act (15 U.S.C. 637(d)(6)) is 
+amended--
+            (1) in subparagraph (E), by striking ``and'' at the end;
+            (2) in subparagraph (F), by striking the period at the end 
+        and inserting ``; and''; and
+            (3) by adding at the end, the following:
+
+[[Page 124 STAT. 2541]]
+
+                    ``(G) a representation that the offeror or bidder 
+                will--
+                          ``(i) make a good faith effort to acquire 
+                      articles, equipment, supplies, services, or 
+                      materials, or obtain the performance of 
+                      construction work from the small business concerns 
+                      used in preparing and submitting to the 
+                      contracting agency the bid or proposal, in the 
+                      same amount and quality used in preparing and 
+                      submitting the bid or proposal; and
+                          ``(ii) provide to the contracting officer a 
+                      written explanation if the offeror or bidder fails 
+                      to acquire articles, equipment, supplies, 
+                      services, or materials or obtain the performance 
+                      of construction work as described in clause 
+                      (i).''.
+
+                      PART III--ACQUISITION PROCESS
+
+SEC. 1331. RESERVATION OF PRIME CONTRACT AWARDS FOR SMALL 
+                          BUSINESSES.
+
+    Section 15 of the Small Business Act (15 U.S.C. 644), as amended by 
+this Act, is amended by adding at the end the following:
+    ``(r) Multiple Award 
+Contracts. <<NOTE: Deadline. Regulations. Guidance.>> --Not later than 1 
+year after the date of enactment of this subsection, the Administrator 
+for Federal Procurement Policy and the Administrator, in consultation 
+with the Administrator of General Services, shall, by regulation, 
+establish guidance under which Federal agencies may, at their 
+discretion--
+            ``(1) set aside part or parts of a multiple award contract 
+        for small business concerns, including the subcategories of 
+        small business concerns identified in subsection (g)(2);
+            ``(2) notwithstanding the fair opportunity requirements 
+        under section 2304c(b) of title 10, United States Code, and 
+        section 303J(b) of the Federal Property and Administrative 
+        Services Act of 1949 (41 U.S.C. 253j(b)), set aside orders 
+        placed against multiple award contracts for small business 
+        concerns, including the subcategories of small business concerns 
+        identified in subsection (g)(2); and
+            ``(3) reserve 1 or more contract awards for small business 
+        concerns under full and open multiple award procurements, 
+        including the subcategories of small business concerns 
+        identified in subsection (g)(2).''.
+SEC. 1332. <<NOTE: Deadline. 41 USC 428 note.>>  MICRO-PURCHASE 
+                          GUIDELINES.
+
+    Not later than 1 year after the date of enactment of this Act, the 
+Director of the Office of Management and Budget, in coordination with 
+the Administrator of General Services, shall issue guidelines regarding 
+the analysis of purchase card expenditures to identify opportunities for 
+achieving and accurately measuring fair participation of small business 
+concerns in purchases in an amount not in excess of the micro-purchase 
+threshold, as defined in section 32 of the Office of Federal Procurement 
+Policy Act (41 U.S.C. 428) (in this section referred to as ``micro-
+purchases''), consistent with the national policy on small business 
+participation in Federal procurements set forth in sections 2(a) and 
+15(g) of the Small Business Act (15 U.S.C. 631(a) and 644(g)), and 
+dissemination of best practices for participation of small business 
+concerns in micro-purchases.
+
+[[Page 124 STAT. 2542]]
+
+SEC. 1333. AGENCY ACCOUNTABILITY.
+
+    Section 15(g)(2) of the Small Business Act (15 U.S.C. 644(g)(2)) is 
+amended--
+            (1) by inserting ``(A)'' after ``(2)'';
+            (2) by striking ``Goals established'' and inserting the 
+        following:
+
+    ``(B) Goals established'';
+            (3) by striking ``Whenever'' and inserting the following:
+
+    ``(C) Whenever'';
+            (4) by striking ``For the purpose of'' and inserting the 
+        following:
+
+    ``(D) For the purpose of'';
+            (5) by striking ``The head of each Federal agency, in 
+        attempting to attain such participation'' and inserting the 
+        following:
+
+    ``(E) The head of each Federal agency, in attempting to attain the 
+participation described in subparagraph (D)''.
+            (6) in subparagraph (E), as so designated--
+                    (A) by striking ``(A) contracts'' and inserting 
+                ``(i) contracts''; and
+                    (B) by striking ``(B) contracts'' and inserting 
+                ``(ii) contracts''; and
+            (7) by adding at the end the following:
+
+    ``(F)(i) Each procurement employee or program manager described in 
+clause (ii) shall communicate to the subordinates of the procurement 
+employee or program manager the importance of achieving small business 
+goals.
+    ``(ii) A procurement employee or program manager described in this 
+clause is a senior procurement executive, senior program manager, or 
+Director of Small and Disadvantaged Business Utilization of a Federal 
+agency having contracting authority.''.
+SEC. 1334. PAYMENT OF SUBCONTRACTORS.
+
+    Section 8(d) of the Small Business Act (15 U.S.C. 637(d)) is amended 
+by adding at the end the following:
+    ``(12) Payment of Subcontractors.--
+            ``(A) Definition.--In this paragraph, the term `covered 
+        contract' means a contract relating to which a prime contractor 
+        is required to develop a subcontracting plan under paragraph (4) 
+        or (5).
+            ``(B) Notice.--
+                    ``(i) In general.--A prime contractor for a covered 
+                contract shall notify in writing the contracting officer 
+                for the covered contract if the prime contractor pays a 
+                reduced price to a subcontractor for goods and services 
+                upon completion of the responsibilities of the 
+                subcontractor or the payment to a subcontractor is more 
+                than 90 days past due for goods or services provided for 
+                the covered contract for which the Federal agency has 
+                paid the prime contractor.
+                    ``(ii) Contents.--A prime contractor shall include 
+                the reason for the reduction in a payment to or failure 
+                to pay a subcontractor in any notice made under clause 
+                (i).
+            ``(C) Performance.--A contracting officer for a covered 
+        contract shall consider the unjustified failure by a prime 
+        contractor to make a full or timely payment to a subcontractor 
+        in evaluating the performance of the prime contractor.
+
+[[Page 124 STAT. 2543]]
+
+            ``(D) <<NOTE: Records.>>  Control of funds.--If the 
+        contracting officer for a covered contract determines that a 
+        prime contractor has a history of unjustified, untimely payments 
+        to contractors, the contracting officer shall record the 
+        identity of the contractor in accordance with the regulations 
+        promulgated under subparagraph (E).
+            ``(E) Regulations. <<NOTE: Deadline.>> --Not later than 1 
+        year after the date of enactment of this paragraph, the Federal 
+        Acquisition Regulatory Council established under section 25(a) 
+        of the Office of Federal Procurement Policy Act (41 U.S.C. 
+        421(a)) shall amend the Federal Acquisition Regulation issued 
+        under section 25 of such Act to--
+                    ``(i) describe the circumstances under which a 
+                contractor may be determined to have a history of 
+                unjustified, untimely payments to subcontractors;
+                    ``(ii) <<NOTE: Records.>>  establish a process for 
+                contracting officers to record the identity of a 
+                contractor described in clause (i); and
+                    ``(iii) <<NOTE: Public information.>>  require the 
+                identity of a contractor described in clause (i) to be 
+                incorporated in, and made publicly available through, 
+                the Federal Awardee Performance and Integrity 
+                Information System, or any successor thereto.''.
+SEC. 1335. REPEAL OF SMALL BUSINESS COMPETITIVENESS DEMONSTRATION 
+                          PROGRAM.
+
+    (a) In General.--The Business Opportunity Development Reform Act of 
+1988 (Public Law 100-656) is amended by striking title VII (15 U.S.C. 
+644 note).
+    (b) <<NOTE: 15 USC 644 note.>>  Effective Date and Applicability.--
+The amendment made by this section--
+            (1) shall take effect on the date of enactment of this Act; 
+        and
+            (2) apply to the first full fiscal year after the date of 
+        enactment of this Act.
+
+            PART IV--SMALL BUSINESS SIZE AND STATUS INTEGRITY
+
+SEC. 1341. POLICY AND PRESUMPTIONS.
+
+    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
+section 1311, is amended by adding at the end the following:
+    ``(w) Presumption.--
+            ``(1) In general.--In every contract, subcontract, 
+        cooperative agreement, cooperative research and development 
+        agreement, or grant which is set aside, reserved, or otherwise 
+        classified as intended for award to small business concerns, 
+        there shall be a presumption of loss to the United States based 
+        on the total amount expended on the contract, subcontract, 
+        cooperative agreement, cooperative research and development 
+        agreement, or grant whenever it is established that a business 
+        concern other than a small business concern willfully sought and 
+        received the award by misrepresentation.
+            ``(2) Deemed certifications.--The following actions shall be 
+        deemed affirmative, willful, and intentional certifications of 
+        small business size and status:
+                    ``(A) Submission of a bid or proposal for a Federal 
+                grant, contract, subcontract, cooperative agreement, or 
+                cooperative research and development agreement reserved,
+
+[[Page 124 STAT. 2544]]
+
+                set aside, or otherwise classified as intended for award 
+                to small business concerns.
+                    ``(B) Submission of a bid or proposal for a Federal 
+                grant, contract, subcontract, cooperative agreement, or 
+                cooperative research and development agreement which in 
+                any way encourages a Federal agency to classify the bid 
+                or proposal, if awarded, as an award to a small business 
+                concern.
+                    ``(C) Registration on any Federal electronic 
+                database for the purpose of being considered for award 
+                of a Federal grant, contract, subcontract, cooperative 
+                agreement, or cooperative research agreement, as a small 
+                business concern.
+            ``(3) Certification by signature of responsible official.--
+                    ``(A) In general.--Each solicitation, bid, or 
+                application for a Federal contract, subcontract, or 
+                grant shall contain a certification concerning the small 
+                business size and status of a business concern seeking 
+                the Federal contract, subcontract, or grant.
+                    ``(B) Content of certifications.--A certification 
+                that a business concern qualifies as a small business 
+                concern of the exact size and status claimed by the 
+                business concern for purposes of bidding on a Federal 
+                contract or subcontract, or applying for a Federal 
+                grant, shall contain the signature of an authorized 
+                official on the same page on which the certification is 
+                contained.
+            ``(4) Regulations.--The Administrator shall promulgate 
+        regulations to provide adequate protections to individuals and 
+        business concerns from liability under this subsection in cases 
+        of unintentional errors, technical malfunctions, and other 
+        similar situations.''.
+SEC. 1342. ANNUAL CERTIFICATION.
+
+    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
+section 1341, is amended by adding at the end the following:
+    ``(x) Annual Certification.--
+            ``(1) In general.--Each business certified as a small 
+        business concern under this Act shall annually certify its small 
+        business size and, if appropriate, its small business status, by 
+        means of a confirming entry on the Online Representations and 
+        Certifications Application database of the Administration, or 
+        any successor thereto.
+            ``(2) <<NOTE: Deadline.>>  Regulations.--Not later than 1 
+        year after the date of enactment of this subsection, the 
+        Administrator, in consultation with the Inspector General and 
+        the Chief Counsel for Advocacy of the Administration, shall 
+        promulgate regulations to ensure that--
+                    ``(A) no business concern continues to be certified 
+                as a small business concern on the Online 
+                Representations and Certifications Application database 
+                of the Administration, or any successor thereto, without 
+                fulfilling the requirements for annual certification 
+                under this subsection; and
+                    ``(B) the requirements of this subsection are 
+                implemented in a manner presenting the least possible 
+                regulatory burden on small business concerns.''.
+
+[[Page 124 STAT. 2545]]
+
+SEC. 1343. TRAINING FOR CONTRACTING AND ENFORCEMENT PERSONNEL.
+
+    (a) In General. <<NOTE: Deadline. 41 USC 433 note.>> --Not later 
+than 1 year after the date of enactment of this Act, the Federal 
+Acquisition Institute, in consultation with the Administrator for 
+Federal Procurement Policy, the Defense Acquisition University, and the 
+Administrator, shall develop courses for acquisition personnel 
+concerning proper classification of business concerns and small business 
+size and status for purposes of Federal contracts, subcontracts, grants, 
+cooperative agreements, and cooperative research and development 
+agreements.
+
+    (b) Policy on Prosecutions of Small Business Size and Status 
+Fraud.--Section 3 of the Small Business Act (15 U.S.C. 632), as amended 
+by section 1342, is amended by adding at the end the following:
+    ``(y) Policy on Prosecutions of Small Business Size and Status 
+Fraud.-- <<NOTE: Deadline.>> Not later than 1 year after the date of 
+enactment of this subsection, the Administrator, in consultation with 
+the Attorney General, shall issue a Government-wide policy on 
+prosecution of small business size and status fraud, which shall direct 
+Federal agencies to appropriately publicize the policy.''.
+SEC. <<NOTE: 15 USC 1632 note.>>  1344. UPDATED SIZE STANDARDS.
+
+    (a) Rolling Review.--
+            (1) In general.--The Administrator shall--
+                    (A) <<NOTE: Time period.>>  during the 18-month 
+                period beginning on the date of enactment of this Act, 
+                and during every 18-month period thereafter, conduct a 
+                detailed review of not less than \1/3\ of the size 
+                standards for small business concerns established under 
+                section 3(a)(2) of the Small Business Act (15 U.S.C. 
+                632(a)(2)), which shall include holding not less than 2 
+                public forums located in different geographic regions of 
+                the United States;
+                    (B) after completing each review under subparagraph 
+                (A) make appropriate adjustments to the size standards 
+                established under section 3(a)(2) of the Small Business 
+                Act to reflect market conditions;
+                    (C) <<NOTE: Public information.>>  make publicly 
+                available--
+                          (i) information regarding the factors 
+                      evaluated as part of each review conducted under 
+                      subparagraph (A); and
+                          (ii) information regarding the criteria used 
+                      for any revised size standards promulgated under 
+                      subparagraph (B); and
+                    (D) <<NOTE: Deadline. Public information.>>  not 
+                later than 30 days after the date on which the 
+                Administrator completes each review under subparagraph 
+                (A), submit to the Committee on Small Business and 
+                Entrepreneurship of the Senate and the Committee on 
+                Small Business of the House of Representatives and make 
+                publicly available a report regarding the review, 
+                including why the Administrator--
+                          (i) used the factors and criteria described in 
+                      subparagraph (C); and
+                          (ii) adjusted or did not adjust each size 
+                      standard that was reviewed under the review.
+            (2) <<NOTE: Deadlines.>>  Complete review of size 
+        standards.--The Administrator shall ensure that each size 
+        standard for small business concerns established under section 
+        3(a)(2) of the Small Business
+
+[[Page 124 STAT. 2546]]
+
+        Act (15 U.S.C. 632(a)(2)) is reviewed under paragraph (1) not 
+        less frequently than once every 5 years.
+
+    (b) Rules.--Not later than 1 year after the date of enactment of 
+this Act, the Administrator shall promulgate rules for conducting the 
+reviews required under subsection (a).
+SEC. 1345. STUDY AND REPORT ON THE MENTOR-PROTEGE PROGRAM.
+
+    (a) In General.--The Comptroller General of the United States shall 
+conduct a study of the mentor-protege program of the Administration for 
+small business concerns participating in programs under section 8(a) of 
+the Small Business Act (15 U.S.C. 637(a)), and other relationships and 
+strategic alliances pairing a larger business and a small business 
+concern partner to gain access to Federal Government contracts, to 
+determine whether the programs and relationships are effectively 
+supporting the goal of increasing the participation of small business 
+concerns in Government contracting.
+    (b) Matters To Be Studied.--The study conducted under this section 
+shall include--
+            (1) a review of a broad cross-section of industries; and
+            (2) an evaluation of--
+                    (A) how each Federal agency carrying out a program 
+                described in subsection (a) administers and monitors the 
+                program;
+                    (B) whether there are systems in place to ensure 
+                that the mentor-protege relationship, or similar 
+                affiliation, promotes real gain to the protege, and is 
+                not just a mechanism to enable participants that would 
+                not otherwise qualify under section 8(a) of the Small 
+                Business Act (15 U.S.C. 637(a)) to receive contracts 
+                under that section; and
+                    (C) the degree to which protege businesses become 
+                able to compete for Federal contracts without the 
+                assistance of a mentor.
+
+    (c) Report to Congress.--Not later than 180 days after the date of 
+enactment of this Act, the Comptroller General shall submit to the 
+Committee on Small Business and Entrepreneurship of the Senate and the 
+Committee on Small Business of the House of Representatives a report on 
+the results of the study conducted under this section.
+SEC. 1346. CONTRACTING GOALS REPORTS.
+
+    Section 15(h)(2) of the Small Business Act (15 U.S.C. 644(h)(2)) is 
+amended by striking ``submit them'' and all that follows through ``the 
+following:'' and inserting ``submit to the President and the Committee 
+on Small Business and Entrepreneurship of the Senate and the Committee 
+on Small Business of the House of Representatives the compilation and 
+analysis, which shall include the following:''.
+SEC. 1347. SMALL BUSINESS CONTRACTING PARITY.
+
+    (a) <<NOTE: 15 USC 637 note.>>  Definitions.--In this section--
+            (1) the terms ``Administration'' and ``Administrator'' mean 
+        the Small Business Administration and the Administrator thereof, 
+        respectively; and
+            (2) the terms ``HUBZone small business concern'', ``small 
+        business concern'', ``small business concern owned and 
+        controlled by service-disabled veterans'', and ``small business 
+        concern owned and controlled by women'' have the same meanings 
+        as in section 3 of the Small Business Act (15 U.S.C. 632).
+
+[[Page 124 STAT. 2547]]
+
+    (b) Contracting Improvements.--
+            (1) Contracting opportunities.--Section 31(b)(2)(B) of the 
+        Small Business Act (15 U.S.C. 657a(b)(2)(B)) is amended by 
+        striking ``shall'' and inserting ``may''.
+            (2) Contracting goals.--Section 15(g)(1) of the Small 
+        Business Act (15 U.S.C. 644(g)(1)) is amended in the fourth 
+        sentence by inserting ``and subcontract'' after ``not less than 
+        3 percent of the total value of all prime contract''.
+            (3) Mentor-protege programs.--The Administrator may 
+        establish mentor-protege programs for small business concerns 
+        owned and controlled by service-disabled veterans, small 
+        business concerns owned and controlled by women, and HUBZone 
+        small business concerns modeled on the mentor-protege program of 
+        the Administration for small business concerns participating in 
+        programs under section 8(a) of the Small Business Act (15 U.S.C. 
+        637(a)).
+
+    (c) Small Business Contracting Programs Parity.--Section 31(b)(2) of 
+the Small Business Act (15 U.S.C. 657a(b)(2)) is amended--
+            (1) in the matter preceding subparagraph (A), by striking 
+        ``Notwithstanding any other provision of law--'';
+            (2) in subparagraph (A)--
+                    (A) in the matter preceding clause (i), by striking 
+                ``a contracting'' and inserting ``Sole source 
+                contracts.--A contracting''; and
+                    (B) in clause (iii), by striking the semicolon at 
+                the end and inserting a period;
+            (3) in subparagraph (B)--
+                    (A) by striking ``a contract opportunity shall'' and 
+                inserting ``Restricted competition.--A contract 
+                opportunity may''; and
+                    (B) by striking ``; and'' and inserting a period; 
+                and
+            (4) in subparagraph (C), by striking ``not later'' and 
+        inserting ``Appeals.--Not later''.
+
+     Subtitle D--Small Business Management and Counseling Assistance
+
+SEC. 1401. MATCHING REQUIREMENTS UNDER SMALL BUSINESS PROGRAMS.
+
+    (a) Microloan Program.--Section 7(m) of the Small Business Act (15 
+U.S.C. 636(m)) is amended--
+            (1) in paragraph (3)(B)--
+                    (A) by striking ``As a condition'' and inserting the 
+                following:
+                          ``(i) In general.--Subject to clause (ii), as 
+                      a condition'';
+                    (B) by striking ``the Administration'' and inserting 
+                ``the Administrator''; and
+                    (C) by adding at the end the following:
+                          ``(ii) Waiver of non-federal share.--
+                                    ``(I) In general.--Upon request by 
+                                an intermediary, and in accordance with 
+                                this clause, the Administrator may 
+                                waive, in whole or in part, the 
+                                requirement to obtain non-Federal funds 
+                                under clause (i) for a fiscal year. The 
+                                Administrator may
+
+[[Page 124 STAT. 2548]]
+
+                                waive the requirement to obtain non-
+                                Federal funds under this clause for 
+                                successive fiscal years.
+                                    ``(II) Considerations.--In 
+                                determining whether to waive the 
+                                requirement to obtain non-Federal funds 
+                                under this clause, the Administrator 
+                                shall consider--
+                                            ``(aa) the economic 
+                                        conditions affecting the 
+                                        intermediary;
+                                            ``(bb) the impact a waiver 
+                                        under this clause would have on 
+                                        the credibility of the microloan 
+                                        program under this subsection;
+                                            ``(cc) the demonstrated 
+                                        ability of the intermediary to 
+                                        raise non-Federal funds; and
+                                            ``(dd) the performance of 
+                                        the intermediary.
+                                    ``(III) Limitations.--
+                                            ``(aa) In general.--The 
+                                        Administrator may not waive the 
+                                        requirement to obtain non-
+                                        Federal funds under this clause 
+                                        if granting the waiver would 
+                                        undermine the credibility of the 
+                                        microloan program under this 
+                                        subsection.
+                                            ``(bb) Sunset.--The 
+                                        Administrator may not waive the 
+                                        requirement to obtain non-
+                                        Federal funds under this clause 
+                                        for fiscal year 2013 or any 
+                                        fiscal year thereafter.''; and
+            (2) in paragraph (4)(B)--
+                    (A) by striking ``As a condition'' and all that 
+                follows through ``the Administration shall require'' and 
+                inserting the following:
+                          ``(i) In general.--Subject to clause (ii), as 
+                      a condition of a grant made under subparagraph 
+                      (A), the Administrator shall require''; and
+                    (B) by adding at the end the following:
+                          ``(ii) Waiver of non-federal share.--
+                                    ``(I) In general.--Upon request by 
+                                an intermediary, and in accordance with 
+                                this clause, the Administrator may 
+                                waive, in whole or in part, the 
+                                requirement to obtain non-Federal funds 
+                                under clause (i) for a fiscal year. The 
+                                Administrator may waive the requirement 
+                                to obtain non-Federal funds under this 
+                                clause for successive fiscal years.
+                                    ``(II) Considerations.--In 
+                                determining whether to waive the 
+                                requirement to obtain non-Federal funds 
+                                under this clause, the Administrator 
+                                shall consider--
+                                            ``(aa) the economic 
+                                        conditions affecting the 
+                                        intermediary;
+                                            ``(bb) the impact a waiver 
+                                        under this clause would have on 
+                                        the credibility of the microloan 
+                                        program under this subsection;
+                                            ``(cc) the demonstrated 
+                                        ability of the intermediary to 
+                                        raise non-Federal funds; and
+                                            ``(dd) the performance of 
+                                        the intermediary.
+                                    ``(III) Limitations.--
+                                            ``(aa) In general.--The 
+                                        Administrator may not waive the 
+                                        requirement to obtain non-
+                                        Federal funds under this clause 
+                                        if granting
+
+[[Page 124 STAT. 2549]]
+
+                                        the waiver would undermine the 
+                                        credibility of the microloan 
+                                        program under this subsection.
+                                            ``(bb) Sunset.--The 
+                                        Administrator may not waive the 
+                                        requirement to obtain non-
+                                        Federal funds under this clause 
+                                        for fiscal year 2013 or any 
+                                        fiscal year thereafter.''.
+
+    (b) Women's Business Center Program.--Section 29(c) of the Small 
+Business Act (15 U.S.C. 656(c)) is amended--
+            (1) in paragraph (1), by striking ``As a condition'' and 
+        inserting ``Subject to paragraph (5), as a condition''; and
+            (2) by adding at the end the following:
+            ``(5) Waiver of non-federal share relating to technical 
+        assistance and counseling.--
+                    ``(A) In general.--Upon request by a recipient 
+                organization, and in accordance with this paragraph, the 
+                Administrator may waive, in whole or in part, the 
+                requirement to obtain non-Federal funds under this 
+                subsection for the technical assistance and counseling 
+                activities of the recipient organization carried out 
+                using financial assistance under this section for a 
+                fiscal year. The Administrator may waive the requirement 
+                to obtain non-Federal funds under this paragraph for 
+                successive fiscal years.
+                    ``(B) Considerations.--In determining whether to 
+                waive the requirement to obtain non-Federal funds under 
+                this paragraph, the Administrator shall consider--
+                          ``(i) the economic conditions affecting the 
+                      recipient organization;
+                          ``(ii) the impact a waiver under this clause 
+                      would have on the credibility of the women's 
+                      business center program under this section;
+                          ``(iii) the demonstrated ability of the 
+                      recipient organization to raise non-Federal funds; 
+                      and
+                          ``(iv) the performance of the recipient 
+                      organization.
+                    ``(C) Limitations.--
+                          ``(i) In general.--The Administrator may not 
+                      waive the requirement to obtain non-Federal funds 
+                      under this paragraph if granting the waiver would 
+                      undermine the credibility of the women's business 
+                      center program under this section.
+                          ``(ii) Sunset.--The Administrator may not 
+                      waive the requirement to obtain non-Federal funds 
+                      under this paragraph for fiscal year 2013 or any 
+                      fiscal year thereafter.''.
+
+    (c) Prospective Repeals. <<NOTE: Effective date. 15 USC 636 
+note.>> --Effective October 1, 2012, the Small Business Act (15 U.S.C. 
+631 et seq.) is amended--
+            (1) in section 7(m) (15 U.S.C. 636(m))--
+                    (A) in paragraph (3)(B)--
+                          (i) by striking ``Intermediary contribution.--
+                      '' and all that follows through ``Subject to 
+                      clause (ii), as'' and inserting ``Intermediary 
+                      contribution.--As''; and
+                          (ii) by striking clause (ii); and
+                    (B) in paragraph (4)(B)--
+                          (i) by striking ``Contribution.--'' and all 
+                      that follows through ``Subject to clause (ii), 
+                      as'' and inserting ``Contribution.--As''; and
+
+[[Page 124 STAT. 2550]]
+
+                          (ii) by striking clause (ii); and
+            (2) in section 29(c) (15 U.S.C. 656(c))--
+                    (A) in paragraph (1), by striking ``Subject to 
+                paragraph (5), as'' and inserting ``As''; and
+                    (B) by striking paragraph (5).
+SEC. 1402. <<NOTE: 15 USC 648b.>>  GRANTS FOR SBDCS.
+
+    (a) In General.--The Administrator may make grants to small business 
+development centers under section 21 of the Small Business Act (15 
+U.S.C. 648) to provide targeted technical assistance to small business 
+concerns seeking access to capital or credit, Federal procurement 
+opportunities, energy efficiency audits to reduce energy bills, 
+opportunities to export products or provide services to foreign 
+customers, adopting, making innovations in, and using broadband 
+technologies, or other assistance.
+    (b) Allocation.--
+            (1) In general.--Subject to paragraph (2), and 
+        notwithstanding the requirements of section 21(a)(4)(C)(iii) of 
+        the Small Business Act (15 U.S.C. 648(a)(4)(C)(iii)), the amount 
+        appropriated to carry out this section shall be allocated under 
+        the formula under section 21(a)(4)(C)(i) of that Act.
+            (2) Minimum funding.--The amount made available under this 
+        section to each State shall be not less than $325,000.
+            (3) Types of uses.--Of the total amount of the grants 
+        awarded by the Administrator under this section--
+                    (A) not less than 80 percent shall be used for 
+                counseling of small business concerns; and
+                    (B) not more than 20 percent may be used for classes 
+                or seminars.
+
+    (c) No Non-Federal Share Required.--Notwithstanding section 
+21(a)(4)(A) of the Small Business Act (15 U.S.C. 648(a)(4)(A)), the 
+recipient of a grant made under this section shall not be required to 
+provide non-Federal matching funds.
+    (d) Distribution. <<NOTE: Deadline.>> --Not later than 30 days after 
+the date on which amounts are appropriated to carry out this section, 
+the Administrator shall disburse the total amount appropriated.
+
+    (e) Authorization of Appropriations.--There is authorized to be 
+appropriated to the Administrator $50,000,000 to carry out this section.
+
+                  Subtitle E--Disaster Loan Improvement
+
+SEC. 1501. AQUACULTURE BUSINESS DISASTER ASSISTANCE.
+
+    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
+section 1343, is amended by adding at the end the following:
+    ``(z) Aquaculture Business Disaster Assistance.--Subject to section 
+18(a) and notwithstanding section 18(b)(1), the Administrator may 
+provide disaster assistance under section 7(b)(2) to aquaculture 
+enterprises that are small businesses.''.
+
+[[Page 124 STAT. 2551]]
+
+              Subtitle F--Small Business Regulatory Relief
+
+SEC. 1601. REQUIREMENTS PROVIDING FOR MORE DETAILED ANALYSES.
+
+    Section 604(a) of title 5, United States Code, is amended--
+            (1) in paragraph (1), by striking ``succinct'';
+            (2) in paragraph (2), by striking ``summary'' each place it 
+        appears and inserting ``statement'';
+            (3) by redesignating paragraphs (3), (4), and (5) as 
+        paragraphs (4), (5), and (6), respectively; and
+            (4) by inserting after paragraph (2) the following:
+            ``(3) the response of the agency to any comments filed by 
+        the Chief Counsel for Advocacy of the Small Business 
+        Administration in response to the proposed rule, and a detailed 
+        statement of any change made to the proposed rule in the final 
+        rule as a result of the comments;''.
+SEC. 1602. OFFICE OF ADVOCACY.
+
+    (a) In General.--Section 203 of Public Law 94-305 (15 U.S.C. 634c) 
+is amended--
+            (1) in paragraph (4), by striking ``and'' at the end;
+            (2) in paragraph (5), by striking the period and inserting 
+        ``; and''; and
+            (3) by adding at the end the following:
+            ``(6) carry out the responsibilities of the Office of 
+        Advocacy under chapter 6 of title 5, United States Code.''.
+
+    (b) Budgetary Line Item and Authorization of Appropriations.--Title 
+II of Public Law 94-305 (15 U.S.C. 634a et seq.) is amended by striking 
+section 207 and inserting the following:
+``SEC. 207. <<NOTE: 15 USC 634g.>>  BUDGETARY LINE ITEM AND 
+                        AUTHORIZATION OF APPROPRIATIONS.
+
+    ``(a) Appropriation Requests.--Each budget of the United States 
+Government submitted by the President under section 1105 of title 31, 
+United States Code, shall include a separate statement of the amount of 
+appropriations requested for the Office of Advocacy of the Small 
+Business Administration, which shall be designated in a separate account 
+in the General Fund of the Treasury.
+    ``(b) Administrative Operations.--The Administrator of the Small 
+Business Administration shall provide the Office of Advocacy with 
+appropriate and adequate office space at central and field office 
+locations, together with such equipment, operating budget, and 
+communications facilities and services as may be necessary, and shall 
+provide necessary maintenance services for such offices and the 
+equipment and facilities located in such offices.
+    ``(c) Authorization of Appropriations.--There are authorized to be 
+appropriated such sums as are necessary to carry out this title. Any 
+amount appropriated under this subsection shall remain available, 
+without fiscal year limitation, until expended.''.
+
+[[Page 124 STAT. 2552]]
+
+                  Subtitle G--Appropriations Provisions
+
+SEC. 1701. SALARIES AND EXPENSES.
+
+    (a) Appropriation.--There is appropriated, out of any money in the 
+Treasury not otherwise appropriated, for the fiscal year ending 
+September 30, 2010, $150,000,000, to remain available until September 
+30, 2012, for an additional amount for the appropriations account 
+appropriated under the heading ``salaries and expenses'' under the 
+heading ``Small Business Administration'', of which--
+            (1) $50,000,000 is for grants to small business development 
+        centers authorized under section 1402;
+            (2) $1,000,000 is for the costs of administering grants 
+        authorized under section 1402;
+            (3) $30,000,000 is for grants to States for fiscal year 2011 
+        to carry out export programs that assist small business concerns 
+        authorized under section 1207;
+            (4) $30,000,000 is for grants to States for fiscal year 2012 
+        to carry out export programs that assist small business concerns 
+        authorized under section 1207;
+            (5) $2,500,000 is for the costs of administering grants 
+        authorized under section 1207;
+            (6) $5,000,000 is for grants for fiscal year 2011 under the 
+        Small Business Teaming Pilot Program under section 1314; and
+            (7) $5,000,000 is for grants for fiscal year 2012 under the 
+        Small Business Teaming Pilot Program under section 1314.
+
+    (b) Report.--Not later than 60 days after the date of enactment of 
+this Act, the Administrator shall submit to the Committee on 
+Appropriations of the Senate and the Committee on Appropriations of the 
+House of Representatives a detailed expenditure plan for using the funds 
+provided under subsection (a).
+SEC. 1702. BUSINESS LOANS PROGRAM ACCOUNT.
+
+    (a) In General.--There is appropriated, out of any money in the 
+Treasury not otherwise appropriated, for the fiscal year ending 
+September 30, 2010, for an additional amount for the appropriations 
+account appropriated under the heading ``business loans program 
+account'' under the heading ``Small Business Administration''--
+            (1) $8,000,000, to remain available until September 30, 
+        2012, for fiscal year 2011 for the cost of direct loans 
+        authorized under section 7(l) of the Small Business Act, as 
+        added by section 1131 of this title, including the cost of 
+        modifying the loans;
+            (2) $8,000,000, to remain available until September 30, 
+        2012, for fiscal year 2012 for the cost of direct loans 
+        authorized under section 7(l) of the Small Business Act, as 
+        added by section 1131 of this title, including the cost of 
+        modifying the loans;
+            (3) $6,500,000, to remain available until September 30, 
+        2012, for administrative expenses to carry out the direct loan 
+        program authorized under section 7(l) of the Small Business Act, 
+        as added by section 1131 of this title, which may be transferred 
+        to and merged with the appropriations account appropriated under 
+        the heading ``salaries and expenses'' under the heading ``Small 
+        Business Administration''; and
+
+[[Page 124 STAT. 2553]]
+
+            (4) $15,000,000, to remain available until September 30, 
+        2011, for the cost of guaranteed loans as authorized under 
+        section 7(a) of the Small Business Act, including the cost of 
+        modifying the loans.
+
+    (b) Definition.--In this section, the term ``cost'' has the meaning 
+given that term in section 502 of the Congressional Budget Act of 1974.
+SEC. 1703. <<NOTE: Appropriation authorization.>>  COMMUNITY 
+                          DEVELOPMENT FINANCIAL INSTITUTIONS FUND 
+                          PROGRAM ACCOUNT.
+
+    There is appropriated, out of any money in the Treasury not 
+otherwise appropriated, for the fiscal year ending September 30, 2010, 
+for an additional amount for the appropriations account appropriated 
+under the heading ``community development financial institutions fund 
+program account'' under the heading ``DEPARTMENT OF THE TREASURY'', 
+$13,500,000, to remain available until September 30, 2012, for the costs 
+of administering guarantees for bonds and notes as authorized under 
+section 114A of the Riegle Community Development and Regulatory 
+Improvement Act of 1994, as added by section 1134 of this Act.
+SEC. 1704. SMALL BUSINESS LOAN GUARANTEE ENHANCEMENT EXTENSIONS.
+
+    (a) Extension of Programs.--
+            (1) In general.--There is appropriated, out of any funds in 
+        the Treasury not otherwise appropriated, for an additional 
+        amount for ``Small Business Administration--Business Loans 
+        Program Account'', $505,000,000, to remain available through 
+        December 31, 2010, for the cost of--
+                    (A) fee reductions and eliminations under section 
+                501 of division A of the American Recovery and 
+                Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 
+                151), as amended by this Act; and
+                    (B) loan guarantees under section 502 of division A 
+                of the American Recovery and Reinvestment Act of 2009 
+                (Public Law 111-5; 123 Stat. 152), as amended by this 
+                Act.
+            (2) Cost.--For purposes of this subsection, the term 
+        ``cost'' has the same meaning as in section 502 of the 
+        Congressional Budget Act of 1974 (2 U.S.C. 661a).
+
+    (b) Administrative Expenses.--There is appropriated for an 
+additional amount, out of any funds in the Treasury not otherwise 
+appropriated, for administrative expenses to carry out sections 501 and 
+502 of division A of the American Recovery and Reinvestment Act of 2009 
+(Public Law 111-5), $5,000,000, to remain available until expended, 
+which may be transferred and merged with the appropriation for ``Small 
+Business Administration--Salaries and Expenses''.
+
+   TITLE II <<NOTE: Creating Small Business Jobs Act of 2010.>> --TAX 
+PROVISIONS
+SEC. 2001. <<NOTE: 26 USC 1 note.>>  SHORT TITLE.
+
+    This title may be cited as the ``Creating Small Business Jobs Act of 
+2010''.
+
+[[Page 124 STAT. 2554]]
+
+                    Subtitle A--Small Business Relief
+
+                   PART I--PROVIDING ACCESS TO CAPITAL
+
+SEC. 2011. TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN 
+                          SMALL BUSINESS STOCK.
+
+    (a) In General.--Subsection (a) of section 1202 of the Internal 
+Revenue Code of 1986 <<NOTE: 26 USC 1202.>>  is amended by adding at the 
+end the following new paragraph:
+            ``(4) 100 percent exclusion for stock acquired during 
+        certain periods in 2010.--In the case of qualified small 
+        business stock acquired after the date of the enactment of the 
+        Creating Small Business Jobs Act of 2010 and before January 1, 
+        2011--
+                    ``(A) <<NOTE: Applicability.>>  paragraph (1) shall 
+                be applied by substituting `100 percent' for `50 
+                percent',
+                    ``(B) paragraph (2) shall not apply, and
+                    ``(C) paragraph (7) of section 57(a) shall not 
+                apply.''.
+
+    (b) Conforming Amendment.--Paragraph (3) of section 1202(a) of the 
+Internal Revenue Code of 1986 is amended--
+            (1) by inserting ``certain periods in'' before ``2010'' in 
+        the heading, and
+            (2) by striking ``before January 1, 2011'' and inserting 
+        ``on or before the date of the enactment of the Creating Small 
+        Business Jobs Act of 2010''.
+
+    (c) <<NOTE: 26 USC 1202 note.>>  Effective Date.--The amendments 
+made by this section shall apply to stock acquired after the date of the 
+enactment of this Act.
+SEC. 2012. GENERAL BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES 
+                          FOR 2010 CARRIED BACK 5 YEARS.
+
+    (a) In General.--Section 39(a) of the Internal Revenue Code of 
+1986 <<NOTE: 26 USC 39.>>  is amended by adding at the end the following 
+new paragraph:
+            ``(4) 5-year carryback for eligible small business 
+        credits.--
+                    ``(A) In general.--Notwithstanding subsection (d), 
+                in the case of eligible small business credits 
+                determined in the first taxable year of the taxpayer 
+                beginning in 2010--
+                          ``(i) <<NOTE: Applicability.>>  paragraph (1) 
+                      shall be applied by substituting `each of the 5 
+                      taxable years' for `the taxable year' in 
+                      subparagraph (A) thereof, and
+                          ``(ii) <<NOTE: Applicability.>>  paragraph (2) 
+                      shall be applied--
+                                    ``(I) by substituting `25 taxable 
+                                years' for `21 taxable years' in 
+                                subparagraph (A) thereof, and
+                                    ``(II) by substituting `24 taxable 
+                                years' for `20 taxable years' in 
+                                subparagraph (B) thereof.
+                    ``(B) Eligible small business credits.--For purposes 
+                of this subsection, the term `eligible small business 
+                credits' has the meaning given such term by section 
+                38(c)(5)(B).''.
+
+    (b) Conforming Amendment.--Section 39(a)(3)(A) of the Internal 
+Revenue Code of 1986 is amended by inserting ``or the eligible small 
+business credits'' after ``credit)''.
+    (c) <<NOTE: 26 USC 39 note.>>  Effective Date.--The amendments made 
+by this section shall apply to credits determined in taxable years 
+beginning after December 31, 2009.
+
+[[Page 124 STAT. 2555]]
+
+SEC. 2013. GENERAL BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES 
+                          IN 2010 NOT SUBJECT TO ALTERNATIVE 
+                          MINIMUM TAX.
+
+    (a) In General.--Section 38(c) of the Internal Revenue Code of 
+1986 <<NOTE: 26 USC 38.>>  is amended by redesignating paragraph (5) as 
+paragraph (6) and by inserting after paragraph (4) the following new 
+paragraph:
+            ``(5) Special rules for eligible small business credits in 
+        2010.--
+                    ``(A) In general.--In the case of eligible small 
+                business credits determined in taxable years beginning 
+                in 2010--
+                          ``(i) <<NOTE: Applicability.>>  this section 
+                      and section 39 shall be applied separately with 
+                      respect to such credits, and
+                          ``(ii) in applying paragraph (1) to such 
+                      credits--
+                                    ``(I) the tentative minimum tax 
+                                shall be treated as being zero, and
+                                    ``(II) the limitation under 
+                                paragraph (1) (as modified by subclause 
+                                (I)) shall be reduced by the credit 
+                                allowed under subsection (a) for the 
+                                taxable year (other than the eligible 
+                                small business credits).
+                    ``(B) <<NOTE: Definition.>>  Eligible small business 
+                credits.--For purposes of this subsection, the term 
+                `eligible small business credits' means the sum of the 
+                credits listed in subsection (b) which are determined 
+                for the taxable year with respect to an eligible small 
+                business. Such credits shall not be taken into account 
+                under paragraph (2), (3), or (4).
+                    ``(C) <<NOTE: Definition.>>  Eligible small 
+                business.--For purposes of this subsection, the term 
+                `eligible small business' means, with respect to any 
+                taxable year--
+                          ``(i) a corporation the stock of which is not 
+                      publicly traded,
+                          ``(ii) a partnership, or
+                          ``(iii) a sole proprietorship,
+                if the average annual gross receipts of such 
+                corporation, partnership, or sole proprietorship for the 
+                3-taxable-year period preceding such taxable year does 
+                not exceed $50,000,000. <<NOTE: Applicability.>>  For 
+                purposes of applying the test under the preceding 
+                sentence, rules similar to the rules of paragraphs (2) 
+                and (3) of section 448(c) shall apply.
+                    ``(D) Treatment of partners and s corporation 
+                shareholders.--Credits determined with respect to a 
+                partnership or S corporation shall not be treated as 
+                eligible small business credits by any partner or 
+                shareholder unless such partner or shareholder meets the 
+                gross receipts test under subparagraph (C) for the 
+                taxable year in which such credits are treated as 
+                current year business credits.''.
+
+    (b) Technical Amendment.--Section 55(e)(5) of the Internal Revenue 
+Code of 1986 <<NOTE: 26 USC 55.>>  is amended by striking 
+``38(c)(3)(B)'' and inserting ``38(c)(6)(B)''.
+
+    (c) Conforming Amendments.--
+            (1) Subclause (II) of section 38(c)(2)(A)(ii) of the 
+        Internal Revenue Code of 1986 is amended by inserting ``the 
+        eligible small business credits,'' after ``the New York Liberty 
+        Zone business employee credit,''.
+
+[[Page 124 STAT. 2556]]
+
+            (2) Subclause (II) of section 38(c)(3)(A)(ii) of 
+        such <<NOTE: 26 USC 38.>>  Code is amended by inserting ``, the 
+        eligible small business credits,'' after ``the New York Liberty 
+        Zone business employee credit''.
+            (3) Subclause (II) of section 38(c)(4)(A)(ii) of such Code 
+        is amended by inserting ``the eligible small business credits 
+        and'' before ``the specified credits''.
+
+    (d) <<NOTE: 26 USC 38 note.>>  Effective Date.--The amendments made 
+by subsection (a) shall apply to credits determined in taxable years 
+beginning after December 31, 2009, and to carrybacks of such credits.
+SEC. 2014. TEMPORARY REDUCTION IN RECOGNITION PERIOD FOR BUILT-IN 
+                          GAINS TAX.
+
+    (a) In General.--Subparagraph (B) of section 1374(d)(7) of the 
+Internal Revenue Code of 1986 <<NOTE: 26 USC 1374.>>  is amended to read 
+as follows:
+                    ``(B) Special rules for 2009, 2010, and 2011.--No 
+                tax shall be imposed on the net recognized built-in gain 
+                of an S corporation--
+                          ``(i) in the case of any taxable year 
+                      beginning in 2009 or 2010, if the 7th taxable year 
+                      in the recognition period preceded such taxable 
+                      year, or
+                          ``(ii) in the case of any taxable year 
+                      beginning in 2011, if the 5th year in the 
+                      recognition period preceded such taxable year.
+                The <<NOTE: Applicability.>>  preceding sentence shall 
+                be applied separately with respect to any asset to which 
+                paragraph (8) applies.''.
+
+    (b) <<NOTE: 26 USC 1374.>>  Effective Date.--The amendment made by 
+this section shall apply to taxable years beginning after December 31, 
+2010.
+
+                     PART II--ENCOURAGING INVESTMENT
+
+SEC. 2021. INCREASED EXPENSING LIMITATIONS FOR 2010 AND 2011; 
+                          CERTAIN REAL PROPERTY TREATED AS SECTION 
+                          179 PROPERTY.
+
+    (a) Increased Limitations.--Subsection (b) of section 179 of the 
+Internal Revenue Code of 1986 <<NOTE: 26 USC 179.>>  is amended--
+            (1) by striking ``shall not exceed'' and all that follows in 
+        paragraph (1) and inserting ``shall not exceed--
+                    ``(A) $250,000 in the case of taxable years 
+                beginning after 2007 and before 2010,
+                    ``(B) $500,000 in the case of taxable years 
+                beginning in 2010 or 2011, and
+                    ``(C) $25,000 in the case of taxable years beginning 
+                after 2011.'', and
+            (2) by striking ``exceeds'' and all that follows in 
+        paragraph (2) and inserting ``exceeds--
+                    ``(A) $800,000 in the case of taxable years 
+                beginning after 2007 and before 2010,
+                    ``(B) $2,000,000 in the case of taxable years 
+                beginning in 2010 or 2011, and
+                    ``(C) $200,000 in the case of taxable years 
+                beginning after 2011.''.
+
+    (b) Inclusion of Certain Real Property.--Section 179 of the Internal 
+Revenue Code of 1986 is amended by adding at the end the following new 
+subsection:
+    ``(f) Special Rules for Qualified Real Property.--
+            ``(1) In general.--If a taxpayer elects the application of 
+        this subsection for any taxable year beginning in 2010 or 2011,
+
+[[Page 124 STAT. 2557]]
+
+        the term `section 179 property' shall include any qualified real 
+        property which is--
+                    ``(A) of a character subject to an allowance for 
+                depreciation,
+                    ``(B) acquired by purchase for use in the active 
+                conduct of a trade or business, and
+                    ``(C) not described in the last sentence of 
+                subsection (d)(1).
+            ``(2) Qualified real property.--For purposes of this 
+        subsection, the term `qualified real property' means--
+                    ``(A) qualified leasehold improvement property 
+                described in section 168(e)(6),
+                    ``(B) qualified restaurant property described in 
+                section 168(e)(7) (without regard to the dates specified 
+                in subparagraph (A)(i) thereof), and
+                    ``(C) qualified retail improvement property 
+                described in section 168(e)(8) (without regard to 
+                subparagraph (E) thereof).
+            ``(3) Limitation.--For purposes of applying the limitation 
+        under subsection (b)(1)(B), not more than $250,000 of the 
+        aggregate cost which is taken into account under subsection (a) 
+        for any taxable year may be attributable to qualified real 
+        property.
+            ``(4) Carryover limitation.--
+                    ``(A) In general.--Notwithstanding subsection 
+                (b)(3)(B), no amount attributable to qualified real 
+                property may be carried over to a taxable year beginning 
+                after 2011.
+                    ``(B) <<NOTE: Applicability.>>  Treatment of 
+                disallowed amounts.--Except as provided in subparagraph 
+                (C), to the extent that any amount is not allowed to be 
+                carried over to a taxable year beginning after 2011 by 
+                reason of subparagraph (A), this title shall be applied 
+                as if no election under this section had been made with 
+                respect to such amount.
+                    ``(C) Amounts carried over from 2010.--If 
+                subparagraph (B) applies to any amount (or portion of an 
+                amount) which is carried over from a taxable year other 
+                than the taxpayer's last taxable year beginning in 2011, 
+                such amount (or portion of an amount) shall be treated 
+                for purposes of this title as attributable to property 
+                placed in service on the first day of the taxpayer's 
+                last taxable year beginning in 2011.
+                    ``(D) Allocation of amounts.--For purposes of 
+                applying this paragraph and subsection (b)(3)(B) to any 
+                taxable year, the amount which is disallowed under 
+                subsection (b)(3)(A) for such taxable year which is 
+                attributed to qualified real property shall be the 
+                amount which bears the same ratio to the total amount so 
+                disallowed as--
+                          ``(i) the aggregate amount attributable to 
+                      qualified real property placed in service during 
+                      such taxable year, increased by the portion of any 
+                      amount carried over to such taxable year from a 
+                      prior taxable year which is attributable to such 
+                      property, bears to
+                          ``(ii) the total amount of section 179 
+                      property placed in service during such taxable 
+                      year, increased by the aggregate amount carried 
+                      over to such taxable year from any prior taxable 
+                      year.
+
+[[Page 124 STAT. 2558]]
+
+                For purposes of the preceding sentence, only section 179 
+                property with respect to which an election was made 
+                under subsection (c)(1) (determined without regard to 
+                subparagraph (B) of this paragraph) shall be taken into 
+                account.''.
+
+    (c) Revocability of Election.--Paragraph (2) of section 179(c) of 
+the Internal Revenue Code of 1986 <<NOTE: 26 USC 179.>>  is amended by 
+striking ``2011'' and inserting ``2012''.
+
+    (d) Computer Software Treated as 179 Property.--Clause (ii) of 
+section 179(d)(1)(A) is amended by striking ``2011'' and inserting 
+``2012''.
+    (e) <<NOTE: Applicability. 26 USC 179 note.>>  Effective Dates.--
+            (1) In general.--Except as provided in paragraph (2), the 
+        amendments made by this section shall apply to property placed 
+        in service after December 31, 2009, in taxable years beginning 
+        after such date.
+            (2) Extensions.--The amendments made by subsections (c) and 
+        (d) shall apply to taxable years beginning after December 31, 
+        2010.
+SEC. 2022. ADDITIONAL FIRST-YEAR DEPRECIATION FOR 50 PERCENT OF 
+                          THE BASIS OF CERTAIN QUALIFIED PROPERTY.
+
+    (a) In General.--Paragraph (2) of section 168(k) of the Internal 
+Revenue Code of 1986 <<NOTE: 26 USC 168.>>  is amended--
+            (1) by striking ``January 1, 2011'' in subparagraph (A)(iv) 
+        and inserting ``January 1, 2012'', and
+            (2) by striking ``January 1, 2010'' each place it appears 
+        and inserting ``January 1, 2011''.
+
+    (b) Conforming Amendments.--
+            (1) The heading for subsection (k) of section 168 of the 
+        Internal Revenue Code of 1986 is amended by striking ``January 
+        1, 2010'' and inserting ``January 1, 2011''.
+            (2) The heading for clause (ii) of section 168(k)(2)(B) of 
+        such Code is amended by striking ``Pre-january 1, 2010'' and 
+        inserting ``Pre-january 1, 2011''.
+            (3) Subparagraph (D) of section 168(k)(4) of such Code is 
+        amended by striking ``and'' at the end of clause (ii), by 
+        striking the period at the end of clause (iii) and inserting a 
+        comma, and by adding at the end the following new clauses:
+                          ``(iv) `January 1, 2011' shall be substituted 
+                      for `January 1, 2012' in subparagraph (A)(iv) 
+                      thereof, and
+                          ``(v) `January 1, 2010' shall be substituted 
+                      for `January 1, 2011' each place it appears in 
+                      subparagraph (A) thereof.''.
+            (4) Subparagraph (B) of section 168(l)(5) of such Code is 
+        amended by striking ``January 1, 2010'' and inserting ``January 
+        1, 2011''.
+            (5) Subparagraph (C) of section 168(n)(2) of such Code is 
+        amended by striking ``January 1, 2010'' and inserting ``January 
+        1, 2011''.
+            (6) Subparagraph (D) of section 1400L(b)(2) of 
+        such <<NOTE: 26 USC 1400L.>>  Code is amended by striking 
+        ``January 1, 2010'' and inserting ``January 1, 2011''.
+            (7) Subparagraph (B) of section 1400N(d)(3) of 
+        such <<NOTE: 26 USC 1400N.>>  Code is amended by striking 
+        ``January 1, 2010'' and inserting ``January 1, 2011''.
+
+[[Page 124 STAT. 2559]]
+
+    (c) <<NOTE: 26 USC 168 note.>>  Effective Date.--The amendments made 
+by this section shall apply to property placed in service after December 
+31, 2009, in taxable years ending after such date.
+SEC. 2023. SPECIAL RULE FOR LONG-TERM CONTRACT ACCOUNTING.
+
+    (a) In General.--Section 460(c) of the Internal Revenue Code of 
+1986 <<NOTE: 26 USC 460.>>  is amended by adding at the end the 
+following new paragraph:
+            ``(6) Special rule for allocation of bonus depreciation with 
+        respect to certain property.--
+                    ``(A) In general.--Solely for purposes of 
+                determining the percentage of completion under 
+                subsection (b)(1)(A), the cost of qualified property 
+                shall be taken into account as a cost allocated to the 
+                contract as if subsection (k) of section 168 had not 
+                been enacted.
+                    ``(B) <<NOTE: Definition.>>  Qualified property.--
+                For purposes of this paragraph, the term `qualified 
+                property' means property described in section 168(k)(2) 
+                which--
+                          ``(i) has a recovery period of 7 years or 
+                      less, and
+                          ``(ii) is placed in service after December 31, 
+                      2009, and before January 1, 2011 (January 1, 2012, 
+                      in the case of property described in section 
+                      168(k)(2)(B)).''.
+
+    (b) <<NOTE: 26 USC 460 note.>>  Effective Date.--The amendment made 
+by this section shall apply to property placed in service after December 
+31, 2009.
+
+                  PART III--PROMOTING ENTREPRENEURSHIP
+
+SEC. 2031. INCREASE IN AMOUNT ALLOWED AS DEDUCTION FOR START-UP 
+                          EXPENDITURES IN 2010.
+
+    (a) Start-up Expenditures.--Subsection (b) of section 195 of the 
+Internal Revenue Code of 1986 <<NOTE: 26 USC 195.>>  is amended by 
+adding at the end the following new paragraph:
+            ``(3) <<NOTE: Applicability.>>  Special rule for taxable 
+        years beginning in 2010.--In the case of a taxable year 
+        beginning in 2010, paragraph (1)(A)(ii) shall be applied--
+                    ``(A) by substituting `$10,000' for `$5,000', and
+                    ``(B) by substituting `$60,000' for `$50,000'.''.
+
+    (b) <<NOTE: 26 USC 195 note.>>  Effective Date.--The amendment made 
+by this section shall apply to amounts paid or incurred in taxable years 
+beginning after December 31, 2009.
+SEC. 2032. AUTHORIZATION OF APPROPRIATIONS FOR THE UNITED STATES 
+                          TRADE REPRESENTATIVE TO DEVELOP MARKET 
+                          ACCESS OPPORTUNITIES FOR UNITED STATES 
+                          SMALL- AND MEDIUM-SIZED BUSINESSES AND 
+                          TO ENFORCE TRADE AGREEMENTS.
+
+    (a) In General.--There are authorized to be appropriated to the 
+Office of the United States Trade Representative $5,230,000, to remain 
+available until expended, for--
+            (1) analyzing and developing opportunities for businesses in 
+        the United States to access the markets of foreign countries; 
+        and
+            (2) enforcing trade agreements to which the United States is 
+        a party.
+
+    (b) Requirements.--In obligating and expending the funds authorized 
+to be appropriated under subsection (a), the United States Trade 
+Representative shall--
+
+[[Page 124 STAT. 2560]]
+
+            (1) give preference to those initiatives that the United 
+        States Trade Representative determines will create or sustain 
+        the greatest number of jobs in the United States or result in 
+        the greatest benefit to the economy of the United States; and
+            (2) consider the needs of small- and medium-sized businesses 
+        in the United States with respect to--
+                    (A) accessing the markets of foreign countries; and
+                    (B) the enforcement of trade agreements to which the 
+                United States is a party.
+
+               PART IV--PROMOTING SMALL BUSINESS FAIRNESS
+
+SEC. 2041. LIMITATION ON PENALTY FOR FAILURE TO DISCLOSE 
+                          REPORTABLE TRANSACTIONS BASED ON 
+                          RESULTING TAX BENEFITS.
+
+    (a) In General.--Subsection (b) of section 6707A of the Internal 
+Revenue Code of 1986 <<NOTE: 26 USC 6707A.>>  is amended to read as 
+follows:
+
+    ``(b) Amount of Penalty.--
+            ``(1) In general.--Except as otherwise provided in this 
+        subsection, the amount of the penalty under subsection (a) with 
+        respect to any reportable transaction shall be 75 percent of the 
+        decrease in tax shown on the return as a result of such 
+        transaction (or which would have resulted from such transaction 
+        if such transaction were respected for Federal tax purposes).
+            ``(2) Maximum penalty.--The amount of the penalty under 
+        subsection (a) with respect to any reportable transaction shall 
+        not exceed--
+                    ``(A) in the case of a listed transaction, $200,000 
+                ($100,000 in the case of a natural person), or
+                    ``(B) in the case of any other reportable 
+                transaction, $50,000 ($10,000 in the case of a natural 
+                person).
+            ``(3) Minimum penalty.--The amount of the penalty under 
+        subsection (a) with respect to any transaction shall not be less 
+        than $10,000 ($5,000 in the case of a natural person).''.
+
+    (b) <<NOTE: 26 USC 6707A note.>>  Effective Date.--The amendment 
+made by this section shall apply to penalties assessed after December 
+31, 2006.
+SEC. 2042. DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-
+                          EMPLOYMENT TAXES IN 2010.
+
+    (a) In General.--Paragraph (4) of section 162(l) of the Internal 
+Revenue Code of 1986 <<NOTE: 26 USC 162.>>  is amended by inserting 
+``for taxable years beginning before January 1, 2010, or after December 
+31, 2010'' before the period.
+
+    (b) <<NOTE: 26 USC 162 note.>>  Effective Date.--The amendments made 
+by this section shall apply to taxable years beginning after December 
+31, 2009.
+SEC. 2043. REMOVAL OF CELLULAR TELEPHONES AND SIMILAR 
+                          TELECOMMUNICATIONS EQUIPMENT FROM LISTED 
+                          PROPERTY.
+
+    (a) In General.--Subparagraph (A) of section 280F(d)(4) of the 
+Internal Revenue Code of 1986 <<NOTE: 26 USC 280F.>>  (defining listed 
+property) is amended by adding `` `and' '' at the end of clause (iv), by 
+striking clause (v), and by redesignating clause (vi) as clause (v).
+
+    (b) <<NOTE: 26 USC 280F note.>>  Effective Date.--The amendment made 
+by this section shall apply to taxable years beginning after December 
+31, 2009.
+
+[[Page 124 STAT. 2561]]
+
+                     Subtitle B--Revenue Provisions
+
+                      PART I--REDUCING THE TAX GAP
+
+SEC. 2101. INFORMATION REPORTING FOR RENTAL PROPERTY EXPENSE 
+                          PAYMENTS.
+
+    (a) In General.--Section 6041 of the Internal Revenue Code of 1986, 
+as amended by section 9006 of the Patient Protection and Affordable Care 
+Act, <<NOTE: Ante, p. 855.>>  is amended by redesignating subsections 
+(h) and (i) as subsections (i) and (j), respectively, and by inserting 
+after subsection (g) the following new subsection:
+
+    ``(h) Treatment of Rental Property Expense Payments.--
+            ``(1) In general.--Solely for purposes of subsection (a) and 
+        except as provided in paragraph (2), a person receiving rental 
+        income from real estate shall be considered to be engaged in a 
+        trade or business of renting property.
+            ``(2) <<NOTE: Regulations.>>  Exceptions.--Paragraph (1) 
+        shall not apply to--
+                    ``(A) any individual, including any individual who 
+                is an active member of the uniformed services or an 
+                employee of the intelligence community (as defined in 
+                section 121(d)(9)(C)(iv)), if substantially all rental 
+                income is derived from renting the principal residence 
+                (within the meaning of section 121) of such individual 
+                on a temporary basis,
+                    ``(B) any individual who receives rental income of 
+                not more than the minimal amount, as determined under 
+                regulations prescribed by the Secretary, and
+                    ``(C) any other individual for whom the requirements 
+                of this section would cause hardship, as determined 
+                under regulations prescribed by the Secretary.''.
+
+    (b) <<NOTE: 26 USC 6041 note.>>  Effective Date.--The amendments 
+made by subsection (a) shall apply to payments made after December 31, 
+2010.
+SEC. 2102. INCREASE IN INFORMATION RETURN PENALTIES.
+
+    (a) Failure To File Correct Information Returns.--
+            (1) In general.--Subsections (a)(1), (b)(1)(A), and 
+        (b)(2)(A) of section 6721 of the Internal Revenue Code of 
+        1986 <<NOTE: 26 USC 6721.>>  are each amended by striking 
+        ``$50'' and inserting ``$100''.
+            (2) Aggregate annual limitation.--Subsections (a)(1), 
+        (d)(1)(A), and (e)(3)(A) of section 6721 of such Code are each 
+        amended by striking ``$250,000'' and inserting ``$1,500,000''.
+
+    (b) Reduction Where Correction Within 30 Days.--
+            (1) In general.--Subparagraph (A) of section 6721(b)(1) of 
+        the Internal Revenue Code of 1986 is amended by striking ``$15'' 
+        and inserting ``$30''.
+            (2) Aggregate annual limitation.--Subsections (b)(1)(B) and 
+        (d)(1)(B) of section 6721 of such Code are each amended by 
+        striking ``$75,000'' and inserting ``$250,000''.
+
+    (c) Reduction Where Correction on or Before August 1.--
+            (1) In general.--Subparagraph (A) of section 6721(b)(2) of 
+        the Internal Revenue Code of 1986 is amended by striking ``$30'' 
+        and inserting ``$60''.
+            (2) Aggregate annual limitation.--Subsections (b)(2)(B) and 
+        (d)(1)(C) of section 6721 of such Code are each amended by 
+        striking ``$150,000'' and inserting ``$500,000''.
+
+    (d) Aggregate Annual Limitations for Persons With Gross Receipts of 
+Not More Than $5,000,000.--
+
+[[Page 124 STAT. 2562]]
+
+            (1) In general.--Paragraph (1) of section 6721(d) of the 
+        Internal Revenue Code of 1986 <<NOTE: 26 USC 6721.>>  is 
+        amended--
+                    (A) by striking ``$100,000'' in subparagraph (A) and 
+                inserting ``$500,000'',
+                    (B) by striking ``$25,000'' in subparagraph (B) and 
+                inserting ``$75,000'', and
+                    (C) by striking ``$50,000'' in subparagraph (C) and 
+                inserting ``$200,000''.
+            (2) Technical amendment.--Paragraph (1) of section 6721(d) 
+        of such Code is amended by striking ``such taxable year'' and 
+        inserting ``such calendar year''.
+
+    (e) Penalty in Case of Intentional Disregard.--Paragraph (2) of 
+section 6721(e) of the Internal Revenue Code of 1986 is amended by 
+striking ``$100'' and inserting ``$250''.
+    (f) Adjustment for Inflation.--Section 6721 of the Internal Revenue 
+Code of 1986 is amended by adding at the end the following new 
+subsection:
+    ``(f) Adjustment for Inflation.--
+            ``(1) In general.--For each fifth calendar year beginning 
+        after 2012, each of the dollar amounts under subsections (a), 
+        (b), (d) (other than paragraph (2)(A) thereof), and (e) shall be 
+        increased by such dollar amount multiplied by the cost-of-living 
+        adjustment determined under section 1(f)(3) determined by 
+        substituting `calendar year 2011' for `calendar year 1992' in 
+        subparagraph (B) thereof.
+            ``(2) Rounding.--If any amount adjusted under paragraph 
+        (1)--
+                    ``(A) is not less than $75,000 and is not a multiple 
+                of $500, such amount shall be rounded to the next lowest 
+                multiple of $500, and
+                    ``(B) is not described in subparagraph (A) and is 
+                not a multiple of $10, such amount shall be rounded to 
+                the next lowest multiple of $10.''.
+
+    (g) Failure To Furnish Correct Payee Statements.--Section 6722 of 
+the Internal Revenue Code of 1986 is amended to read as follows:
+``SEC. 6722. <<NOTE: 26 USC 6722.>>  FAILURE TO FURNISH CORRECT 
+                          PAYEE STATEMENTS.
+
+    ``(a) Imposition of Penalty.--
+            ``(1) General rule.--In the case of each failure described 
+        in paragraph (2) by any person with respect to a payee 
+        statement, such person shall pay a penalty of $100 for each 
+        statement with respect to which such a failure occurs, but the 
+        total amount imposed on such person for all such failures during 
+        any calendar year shall not exceed $1,500,000.
+            ``(2) Failures subject to penalty.--For purposes of 
+        paragraph (1), the failures described in this paragraph are--
+                    ``(A) any failure to furnish a payee statement on or 
+                before the date prescribed therefor to the person to 
+                whom such statement is required to be furnished, and
+                    ``(B) any failure to include all of the information 
+                required to be shown on a payee statement or the 
+                inclusion of incorrect information.
+
+    ``(b) Reduction Where Correction in Specified Period.--
+            ``(1) Correction within 30 days.--If any failure described 
+        in subsection (a)(2) is corrected on or before the day 30 days 
+        after the required filing date--
+
+[[Page 124 STAT. 2563]]
+
+                    ``(A) the penalty imposed by subsection (a) shall be 
+                $30 in lieu of $100, and
+                    ``(B) the total amount imposed on the person for all 
+                such failures during any calendar year which are so 
+                corrected shall not exceed $250,000.
+            ``(2) Failures corrected on or before august 1.--If any 
+        failure described in subsection (a)(2) is corrected after the 
+        30th day referred to in paragraph (1) but on or before August 1 
+        of the calendar year in which the required filing date occurs--
+                    ``(A) the penalty imposed by subsection (a) shall be 
+                $60 in lieu of $100, and
+                    ``(B) the total amount imposed on the person for all 
+                such failures during the calendar year which are so 
+                corrected shall not exceed $500,000.
+
+    ``(c) Exception for De Minimis Failures.--
+            ``(1) In general.--If--
+                    ``(A) a payee statement is furnished to the person 
+                to whom such statement is required to be furnished,
+                    ``(B) there is a failure described in subsection 
+                (a)(2)(B) (determined after the application of section 
+                6724(a)) with respect to such statement, and
+                    ``(C) such failure is corrected on or before August 
+                1 of the calendar year in which the required filing date 
+                occurs,
+        for purposes of this section, such statement shall be treated as 
+        having been furnished with all of the correct required 
+        information.
+            ``(2) Limitation.--The number of payee statements to which 
+        paragraph (1) applies for any calendar year shall not exceed the 
+        greater of--
+                    ``(A) 10, or
+                    ``(B) one-half of 1 percent of the total number of 
+                payee statements required to be filed by the person 
+                during the calendar year.
+
+    ``(d) Lower Limitations for Persons With Gross Receipts of Not More 
+Than $5,000,000.--
+            ``(1) In general.--If any person meets the gross receipts 
+        test of paragraph (2) with respect to any calendar year, with 
+        respect to failures during such calendar year--
+                    ``(A) subsection (a)(1) shall be applied by 
+                substituting `$500,000' for `$1,500,000',
+                    ``(B) subsection (b)(1)(B) shall be applied by 
+                substituting `$75,000' for `$250,000', and
+                    ``(C) subsection (b)(2)(B) shall be applied by 
+                substituting `$200,000' for `$500,000'.
+            ``(2) Gross receipts test.--A person meets the gross 
+        receipts test of this paragraph if such person meets the gross 
+        receipts test of section 6721(d)(2).
+
+    ``(e) <<NOTE: Applicability.>>  Penalty in Case of Intentional 
+Disregard.--If 1 or more failures to which subsection (a) applies are 
+due to intentional disregard of the requirement to furnish a payee 
+statement (or the correct information reporting requirement), then, with 
+respect to each such failure--
+            ``(1) subsections (b), (c), and (d) shall not apply,
+            ``(2) the penalty imposed under subsection (a)(1) shall be 
+        $250, or, if greater--
+
+[[Page 124 STAT. 2564]]
+
+                    ``(A) in the case of a payee statement other than a 
+                statement required under section 6045(b), 6041A(e) (in 
+                respect of a return required under section 6041A(b)), 
+                6050H(d), 6050J(e), 6050K(b), or 6050L(c), 10 percent of 
+                the aggregate amount of the items required to be 
+                reported correctly, or
+                    ``(B) in the case of a payee statement required 
+                under section 6045(b), 6050K(b), or 6050L(c), 5 percent 
+                of the aggregate amount of the items required to be 
+                reported correctly, and
+            ``(3) in the case of any penalty determined under paragraph 
+        (2)--
+                    ``(A) the $1,500,000 limitation under subsection (a) 
+                shall not apply, and
+                    ``(B) such penalty shall not be taken into account 
+                in applying such limitation to penalties not determined 
+                under paragraph (2).
+
+    ``(f) Adjustment for Inflation.--
+            ``(1) In general.--For each fifth calendar year beginning 
+        after 2012, each of the dollar amounts under subsections (a), 
+        (b), (d)(1), and (e) shall be increased by such dollar amount 
+        multiplied by the cost-of-living adjustment determined under 
+        section 1(f)(3) determined by substituting `calendar year 2011' 
+        for `calendar year 1992' in subparagraph (B) thereof.
+            ``(2) Rounding.--If any amount adjusted under paragraph 
+        (1)--
+                    ``(A) is not less than $75,000 and is not a multiple 
+                of $500, such amount shall be rounded to the next lowest 
+                multiple of $500, and
+                    ``(B) is not described in subparagraph (A) and is 
+                not a multiple of $10, such amount shall be rounded to 
+                the next lowest multiple of $10.''.
+
+    (h) <<NOTE: 26 USC 6721 note.>>  Effective Date.--The amendments 
+made by this section shall apply with respect to information returns 
+required to be filed on or after January 1, 2011.
+SEC. 2103. <<NOTE: 26 USC 6662A note.>>  REPORT ON TAX SHELTER 
+                          PENALTIES AND CERTAIN OTHER ENFORCEMENT 
+                          ACTIONS.
+
+    (a) In General.--The Commissioner of Internal Revenue, in 
+consultation with the Secretary of the Treasury, shall submit to the 
+Committee on Ways and Means of the House of Representatives and the 
+Committee on Finance of the Senate an annual report on the penalties 
+assessed by the Internal Revenue Service during the preceding year under 
+each of the following provisions of the Internal Revenue Code of 1986:
+            (1) Section 6662A (relating to accuracy-related penalty on 
+        understatements with respect to reportable transactions).
+            (2) Section 6700(a) (relating to promoting abusive tax 
+        shelters).
+            (3) Section 6707 (relating to failure to furnish information 
+        regarding reportable transactions).
+            (4) Section 6707A (relating to failure to include reportable 
+        transaction information with return).
+            (5) Section 6708 (relating to failure to maintain lists of 
+        advisees with respect to reportable transactions).
+
+[[Page 124 STAT. 2565]]
+
+    (b) Additional Information.--The report required under subsection 
+(a) shall also include information on the following with respect to each 
+year:
+            (1) Any action taken under section 330(b) of title 31, 
+        United States Code, with respect to any reportable transaction 
+        (as defined in section 6707A(c) of the Internal Revenue Code of 
+        1986).
+            (2) Any extension of the time for assessment of tax 
+        enforced, or assessment of any amount under such an extension, 
+        under paragraph (10) of section 6501(c) of the Internal Revenue 
+        Code of 1986.
+
+    (c) Date of Report.--The first report required under subsection (a) 
+shall be submitted not later than December 31, 2010.
+SEC. 2104. APPLICATION OF CONTINUOUS LEVY TO TAX LIABILITIES OF 
+                          CERTAIN FEDERAL CONTRACTORS.
+
+    (a) In General.--Subsection (f) of section 6330 of the Internal 
+Revenue Code of 1986 <<NOTE: 26 USC 6330.>>  is amended by striking 
+``or'' at the end of paragraph (2), by inserting ``or'' at the end of 
+paragraph (3), and by inserting after paragraph (3) the following new 
+paragraph:
+            ``(4) the Secretary has served a Federal contractor levy,''.
+
+    (b) Federal Contractor Levy.--Subsection (h) of section 6330 of the 
+Internal Revenue Code of 1986 is amended--
+            (1) by striking all that precedes ``any levy in connection 
+        with the collection'' and inserting the following:
+
+    ``(h) Definitions Related to Exceptions.--For purposes of subsection 
+(f)--
+            ``(1) Disqualified employment tax levy.--A disqualified 
+        employment tax levy is''; and
+            (2) by adding at the end the following new paragraph:
+            ``(2) Federal contractor levy.--A Federal contractor levy is 
+        any levy if the person whose property is subject to the levy (or 
+        any predecessor thereof) is a Federal contractor.''.
+
+    (c) Conforming Amendment.--The heading of subsection (f) of section 
+6330 of the Internal Revenue Code of 1986 is amended by striking 
+``Jeopardy and State Refund Collection'' and inserting ``Exceptions''.
+    (d) <<NOTE: 26 USC 6330 note.>>  Effective Date.--The amendments 
+made by this section shall apply to levies issued after the date of the 
+enactment of this Act.
+
+                PART II--PROMOTING RETIREMENT PREPARATION
+
+SEC. 2111. PARTICIPANTS IN GOVERNMENT SECTION 457 PLANS ALLOWED TO 
+                          TREAT ELECTIVE DEFERRALS AS ROTH 
+                          CONTRIBUTIONS.
+
+    (a) In General.--Section 402A(e)(1) of the Internal Revenue Code of 
+1986 <<NOTE: 26 USC 402A.>>  is amended by striking ``and'' at the end 
+of subparagraph (A), by striking the period at the end of subparagraph 
+(B) and inserting ``, and'', and by adding at the end the following:
+                    ``(C) an eligible deferred compensation plan (as 
+                defined in section 457(b)) of an eligible employer 
+                described in section 457(e)(1)(A).''.
+
+    (b) Elective Deferrals.--Section 402A(e)(2) of the Internal Revenue 
+Code of 1986 is amended to read as follows:
+
+[[Page 124 STAT. 2566]]
+
+            ``(2) Elective deferral.--The term `elective deferral' 
+        means--
+                    ``(A) any elective deferral described in 
+                subparagraph (A) or (C) of section 402(g)(3), and
+                    ``(B) any elective deferral of compensation by an 
+                individual under an eligible deferred compensation plan 
+                (as defined in section 457(b)) of an eligible employer 
+                described in section 457(e)(1)(A).''.
+
+    (c) <<NOTE: 26 USC 402A note.>>  Effective Date.--The amendments 
+made by this section shall apply to taxable years beginning after 
+December 31, 2010.
+SEC. 2112. ROLLOVERS FROM ELECTIVE DEFERRAL PLANS TO DESIGNATED 
+                          ROTH ACCOUNTS.
+
+    (a) In General.--Section 402A(c) of the Internal Revenue Code of 
+1986 <<NOTE: 26 USC 402A.>>  is amended by adding at the end the 
+following new paragraph:
+            ``(4) Taxable rollovers to designated roth accounts.--
+                    ``(A) In general.--Notwithstanding sections 402(c), 
+                403(b)(8), and 457(e)(16), in the case of any 
+                distribution to which this paragraph applies--
+                          ``(i) there shall be included in gross income 
+                      any amount which would be includible were it not 
+                      part of a qualified rollover contribution,
+                          ``(ii) section 72(t) shall not apply, and
+                          ``(iii) unless the taxpayer elects not to have 
+                      this clause apply, any amount required to be 
+                      included in gross income for any taxable year 
+                      beginning in 2010 by reason of this paragraph 
+                      shall be so included ratably over the 2-taxable-
+                      year period beginning with the first taxable year 
+                      beginning in 2011.
+                Any election under clause (iii) for any distributions 
+                during a taxable year may not be changed after the due 
+                date for such taxable year.
+                    ``(B) Distributions to which paragraph applies.--In 
+                the case of an applicable retirement plan which includes 
+                a qualified Roth contribution program, this paragraph 
+                shall apply to a distribution from such plan other than 
+                from a designated Roth account which is contributed in a 
+                qualified rollover contribution (within the meaning of 
+                section 408A(e)) to the designated Roth account 
+                maintained under such plan for the benefit of the 
+                individual to whom the distribution is made.
+                    ``(C) Coordination with limit.--Any distribution to 
+                which this paragraph applies shall not be taken into 
+                account for purposes of paragraph (1).
+                    ``(D) Other rules.--The rules of subparagraphs (D), 
+                (E), and (F) of section 408A(d)(3) (as in effect for 
+                taxable years beginning after 2009) shall apply for 
+                purposes of this paragraph.''.
+
+    (b) <<NOTE: 26 USC 402A note.>>  Effective Date.--The amendments 
+made by this section shall apply to distributions after the date of the 
+enactment of this Act.
+SEC. 2113. SPECIAL RULES FOR ANNUITIES RECEIVED FROM ONLY A 
+                          PORTION OF A CONTRACT.
+
+    (a) In General.--Subsection (a) of section 72 of the Internal 
+Revenue Code of 1986 <<NOTE: 26 USC 72.>>  is amended to read as 
+follows:
+
+    ``(a) General Rules for Annuities.--
+
+[[Page 124 STAT. 2567]]
+
+            ``(1) Income inclusion.--Except as otherwise provided in 
+        this chapter, gross income includes any amount received as an 
+        annuity (whether for a period certain or during one or more 
+        lives) under an annuity, endowment, or life insurance contract.
+            ``(2) Partial annuitization.--If any amount is received as 
+        an annuity for a period of 10 years or more or during one or 
+        more lives under any portion of an annuity, endowment, or life 
+        insurance contract--
+                    ``(A) such portion shall be treated as a separate 
+                contract for purposes of this section,
+                    ``(B) for purposes of applying subsections (b), (c), 
+                and (e), the investment in the contract shall be 
+                allocated pro rata between each portion of the contract 
+                from which amounts are received as an annuity and the 
+                portion of the contract from which amounts are not 
+                received as an annuity, and
+                    ``(C) a separate annuity starting date under 
+                subsection (c)(4) shall be determined with respect to 
+                each portion of the contract from which amounts are 
+                received as an annuity.''.
+
+    (b) <<NOTE: 26 USC 72 note.>>  Effective Date.--The amendment made 
+by this section shall apply to amounts received in taxable years 
+beginning after December 31, 2010.
+
+                 PART III--CLOSING UNINTENDED LOOPHOLES
+
+SEC. 2121. CRUDE TALL OIL INELIGIBLE FOR CELLULOSIC BIOFUEL 
+                          PRODUCER CREDIT.
+
+    (a) In General.--Clause (iii) of section 40(b)(6)(E) of the Internal 
+Revenue Code of 1986, as added by the Health Care and Education 
+Reconciliation Act of 2010, <<NOTE: Ante, p. 1067.>>  is amended--
+            (1) by striking ``or'' at the end of subclause (I),
+            (2) by striking the period at the end of subclause (II) and 
+        inserting ``, or'',
+            (3) by adding at the end the following new subclause:
+                                    ``(III) such fuel has an acid number 
+                                greater than 25.'', and
+            (4) by striking ``unprocessed'' in the heading and inserting 
+        ``certain''.
+
+    (b) <<NOTE: 26 USC 40 note.>>  Effective Date.--The amendments made 
+by this section shall apply to fuels sold or used on or after January 1, 
+2010.
+SEC. 2122. SOURCE RULES FOR INCOME ON GUARANTEES.
+
+    (a) Amounts Sourced Within the United States.--Subsection (a) of 
+section 861 of the Internal Revenue Code of <<NOTE: 26 USC 861.>>  1986 
+is amended by adding at the end the following new paragraph:
+            ``(9) Guarantees.--Amounts received, directly or indirectly, 
+        from--
+                    ``(A) a noncorporate resident or domestic 
+                corporation for the provision of a guarantee of any 
+                indebtedness of such resident or corporation, or
+                    ``(B) any foreign person for the provision of a 
+                guarantee of any indebtedness of such person, if such 
+                amount is connected with income which is effectively 
+                connected (or treated as effectively connected) with the 
+                conduct of a trade or business in the United States.''.
+
+[[Page 124 STAT. 2568]]
+
+    (b) Amounts Sourced Without the United States.--Subsection (a) of 
+section 862 of the Internal Revenue Code of 1986 <<NOTE: 26 USC 862.>>  
+is amended by striking ``and'' at the end of paragraph (7), by striking 
+the period at the end of paragraph (8) and inserting ``; and'', and by 
+adding at the end the following new paragraph:
+            ``(9) amounts received, directly or indirectly, from a 
+        foreign person for the provision of a guarantee of indebtedness 
+        of such person other than amounts which are derived from sources 
+        within the United States as provided in section 861(a)(9).''.
+
+    (c) Conforming Amendment.--Clause (ii) of section 864(c)(4)(B) of 
+the Internal Revenue Code of 1986 <<NOTE: 26 USC 864.>>  is amended by 
+striking ``dividends or interest'' and inserting ``dividends, interest, 
+or amounts received for the provision of guarantees of indebtedness''.
+
+    (d) <<NOTE: 26 USC 861 note.>>  Effective Date.--The amendments made 
+by this section shall apply to guarantees issued after the date of the 
+enactment of this Act.
+
+         PART IV--TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES
+
+SEC. 2131. <<NOTE: 22 USC 6655 note.>>  TIME FOR PAYMENT OF 
+                          CORPORATE ESTIMATED TAXES.
+
+    The percentage under paragraph (2) of section 561 of the Hiring 
+Incentives to Restore Employment Act in effect on the date of the 
+enactment of this Act is increased by 36 percentage points.
+
+  TITLE III <<NOTE: Small Business Credit Initiative Act of 2010.>> --
+STATE SMALL BUSINESS CREDIT INITIATIVE
+SEC. 3001. <<NOTE: 12 USC 5701 note.>>  SHORT TITLE.
+
+    This title may be cited as the ``State Small Business Credit 
+Initiative Act of 2010''.
+SEC. 3002. <<NOTE: 12 USC 5701.>>  DEFINITIONS.
+
+    In this title, the following definitions shall apply:
+            (1) Appropriate committees of congress.--The term 
+        ``appropriate committees of Congress'' means--
+                    (A) the Committee on Small Business and 
+                Entrepreneurship, the Committee on Agriculture, 
+                Nutrition, and Forestry, the Committee on Banking, 
+                Housing, and Urban Affairs, the Committee on Finance, 
+                the Committee on the Budget, and the Committee on 
+                Appropriations of the Senate; and
+                    (B) the Committee on Small Business, the Committee 
+                on Agriculture, the Committee on Financial Services, the 
+                Committee on Ways and Means, the Committee on the 
+                Budget, and the Committee on Appropriations of the House 
+                of Representatives.
+            (2) Appropriate federal banking agency.--The term 
+        ``appropriate Federal banking agency''--
+                    (A) has the same meaning as in section 3(q) of the 
+                Federal Deposit Insurance Act (12 U.S.C. 1813(q)); and
+                    (B) includes the National Credit Union 
+                Administration Board in the case of any credit union the 
+                deposits of which
+
+[[Page 124 STAT. 2569]]
+
+                are insured in accordance with the Federal Credit Union 
+                Act.
+            (3) Enrolled loan.--The term ``enrolled loan'' means a loan 
+        made by a financial institution lender that is enrolled by a 
+        participating State in an approved State capital access program 
+        in accordance with this title.
+            (4) Federal contribution.--The term ``Federal contribution'' 
+        means the portion of the contribution made by a participating 
+        State to, or for the account of, an approved State program that 
+        is made with Federal funds allocated to the State by the 
+        Secretary under section 3003.
+            (5) Financial institution.--The term ``financial 
+        institution'' means any insured depository institution, insured 
+        credit union, or community development financial institution, as 
+        those terms are each defined in section 103 of the Riegle 
+        Community Development and Regulatory Improvement Act of 1994 (12 
+        U.S.C. 4702).
+            (6) Participating state.--The term ``participating State'' 
+        means any State that has been approved for participation in the 
+        Program under section 3004.
+            (7) Program.--The term ``Program'' means the State Small 
+        Business Credit Initiative established under this title.
+            (8) Qualifying loan or swap funding facility.--The term 
+        ``qualifying loan or swap funding facility'' means a contractual 
+        arrangement between a participating State and a private 
+        financial entity under which--
+                    (A) the participating State delivers funds to the 
+                entity as collateral;
+                    (B) the entity provides funding from the arrangement 
+                back to the participating State; and
+                    (C) the full amount of resulting funding from the 
+                arrangement, less any fees and other costs of the 
+                arrangement, is contributed to, or for the account of, 
+                an approved State program.
+            (9) Reserve fund.--The term ``reserve fund'' means a fund, 
+        established by a participating State, dedicated to a particular 
+        financial institution lender, for the purposes of--
+                    (A) depositing all required premium charges paid by 
+                the financial institution lender and by each borrower 
+                receiving a loan under an approved State program from 
+                that financial institution lender;
+                    (B) depositing contributions made by the 
+                participating State, including State contributions made 
+                with Federal contributions; and
+                    (C) covering losses on enrolled loans by disbursing 
+                accumulated funds.
+            (10) State.--The term ``State'' means--
+                    (A) a State of the United States;
+                    (B) the District of Columbia, the Commonwealth of 
+                Puerto Rico, the Commonwealth of Northern Mariana 
+                Islands, Guam, American Samoa, and the United States 
+                Virgin Islands;
+                    (C) when designated by a State of the United States, 
+                a political subdivision of that State that the Secretary 
+                determines has the capacity to participate in the 
+                Program; and
+
+[[Page 124 STAT. 2570]]
+
+                    (D) under the circumstances described in section 
+                3004(d), a municipality of a State of the United States 
+                to which the Secretary has given a special permission 
+                under section 3004(d).
+            (11) State capital access program.--The term ``State capital 
+        access program'' means a program of a State that--
+                    (A) uses public resources to promote private access 
+                to credit; and
+                    (B) meets the eligibility criteria in section 
+                3005(c).
+            (12) State other credit support program.--The term ``State 
+        other credit support program''--
+                    (A) means a program of a State that--
+                          (i) uses public resources to promote private 
+                      access to credit;
+                          (ii) is not a State capital access program; 
+                      and
+                          (iii) meets the eligibility criteria in 
+                      section 3006(c); and
+                    (B) includes, collateral support programs, loan 
+                participation programs, State-run venture capital fund 
+                programs, and credit guarantee programs.
+            (13) State program.--The term ``State program'' means a 
+        State capital access program or a State other credit support 
+        program.
+            (14) Secretary.--The term ``Secretary'' means the Secretary 
+        of the Treasury.
+SEC. 3003. <<NOTE: 12 USC 5702.>>  FEDERAL FUNDS ALLOCATED TO 
+                          STATES.
+
+    (a) Program Established; Purpose.--There is established the State 
+Small Business Credit Initiative, to be administered by the Secretary. 
+Under the Program, the Secretary shall allocate Federal funds to 
+participating States and make the allocated funds available to the 
+participating States as provided in this section for the uses described 
+in this section.
+    (b) Allocation Formula.--
+            (1) <<NOTE: Deadline.>>  In general.--Not later than 30 days 
+        after the date of enactment of this Act, the Secretary shall 
+        allocate Federal funds to participating States so that each 
+        State is eligible to receive an amount equal to the average of 
+        the respective amounts that the State--
+                    (A) would receive under the 2009 allocation, as 
+                determined under paragraph (2); and
+                    (B) would receive under the 2010 allocation, as 
+                determined under paragraph (3).
+            (2) 2009 allocation formula.--
+                    (A) <<NOTE: Determination.>>  In general.--The 
+                Secretary shall determine the 2009 allocation by 
+                allocating Federal funds among the States in the 
+                proportion that each such State's 2008 State employment 
+                decline bears to the aggregate of the 2008 State 
+                employment declines for all States.
+                    (B) <<NOTE: Adjustment.>>  Minimum allocation.--The 
+                Secretary shall adjust the allocations under 
+                subparagraph (A) for each State to the extent necessary 
+                to ensure that no State receives less than 0.9 percent 
+                of the Federal funds.
+                    (C) 2008 state employment decline defined.--In this 
+                paragraph and with respect to a State, the term ``2008 
+                State employment decline'' means the excess (if any) 
+                of--
+
+[[Page 124 STAT. 2571]]
+
+                          (i) the number of individuals employed in such 
+                      State determined for December 2007; over
+                          (ii) the number of individuals employed in 
+                      such State determined for December 2008.
+            (3) 2010 allocation formula.--
+                    (A) <<NOTE: Determination.>>  In general.--The 
+                Secretary shall determine the 2010 allocation by 
+                allocating Federal funds among the States in the 
+                proportion that each such State's 2009 unemployment 
+                number bears to the aggregate of the 2009 unemployment 
+                numbers for all of the States.
+                    (B) <<NOTE: Adjustment.>>  Minimum allocation.--The 
+                Secretary shall adjust the allocations under 
+                subparagraph (A) for each State to the extent necessary 
+                to ensure that no State receives less than 0.9 percent 
+                of the Federal funds.
+                    (C) 2009 unemployment number defined.--In this 
+                paragraph and with respect to a State, the term ``2009 
+                unemployment number'' means the number of individuals 
+                within such State who were determined to be unemployed 
+                by the Bureau of Labor Statistics for December 2009.
+
+    (c) Availability of Allocated Amount.--The amount allocated by the 
+Secretary to each participating State under subsection (b) shall be made 
+available to the State as follows:
+            (1) Allocated amount generally to be available to state in 
+        one-thirds.--
+                    (A) In general.--The Secretary shall--
+                          (i) apportion the participating State's 
+                      allocated amount into thirds;
+                          (ii) transfer to the participating State the 
+                      first \1/3\ when the Secretary approves the State 
+                      for participation under section 3004; and
+                          (iii) transfer to the participating State each 
+                      successive \1/3\ when the State has certified to 
+                      the Secretary that it has expended, transferred, 
+                      or obligated 80 percent of the last transferred 
+                      \1/3\ for Federal contributions to, or for the 
+                      account of, State programs.
+                    (B) Authority to withhold pending audit.--The 
+                Secretary may withhold the transfer of any successive 
+                \1/3\ pending results of a financial audit.
+                    (C) Inspector general audits.--
+                          (i) In general.--The Inspector General of the 
+                      Department of the Treasury shall carry out an 
+                      audit of the participating State's use of 
+                      allocated Federal funds transferred to the State.
+                          (ii) Recoupment of misused transferred funds 
+                      required.--The allocation agreement between the 
+                      Secretary and the participating State shall 
+                      provide that the Secretary shall recoup any 
+                      allocated Federal funds transferred to the 
+                      participating State if the results of the an audit 
+                      include a finding that there was an intentional or 
+                      reckless misuse of transferred funds by the State.
+                          (iii) Penalty for misstatement.--Any 
+                      participating State that is found to have 
+                      intentionally misstated any report issued to the 
+                      Secretary under the Program shall be ineligible to 
+                      receive any additional funds under the Program. 
+                      Funds that had been allocated or that would 
+                      otherwise have been allocated to
+
+[[Page 124 STAT. 2572]]
+
+                      such participating State shall be paid into the 
+                      general fund of the Treasury for reduction of the 
+                      public debt.
+                          (iv) Municipalities.--In this subparagraph, 
+                      the term ``participating State'' shall include a 
+                      municipality given special permission to 
+                      participate in the Program, under section 3004(d).
+                    (D) Exception.--The Secretary may, in the 
+                Secretary's discretion, transfer the full amount of the 
+                participating State's allocated amount to the State in a 
+                single transfer if the participating State applies to 
+                the Secretary for approval to use the full amount of the 
+                allocation as collateral for a qualifying loan or swap 
+                funding facility.
+            (2) Transferred amounts.--Each amount transferred to a 
+        participating State under this section shall remain available to 
+        the State until used by the State as permitted under paragraph 
+        (3).
+            (3) Use of transferred funds.--Each participating State may 
+        use funds transferred to it under this section only--
+                    (A) for making Federal contributions to, or for the 
+                account of, an approved State program;
+                    (B) as collateral for a qualifying loan or swap 
+                funding facility;
+                    (C) in the case of the first \1/3\ transferred, for 
+                paying administrative costs incurred by the State in 
+                implementing an approved State program in an amount not 
+                to exceed 5 percent of that first \1/3\; or
+                    (D) in the case of each successive \1/3\ 
+                transferred, for paying administrative costs incurred by 
+                the State in implementing an approved State program in 
+                an amount not to exceed 3 percent of that successive \1/
+                3\.
+            (4) Termination of availability of amounts not transferred 
+        within 2 years of participation.--Any portion of a participating 
+        State's allocated amount that has not been transferred to the 
+        State under this section by the end of the 2-year period 
+        beginning on the date that the Secretary approves the State for 
+        participation may be deemed by the Secretary to be no longer 
+        allocated to the State and no longer available to the State and 
+        shall be returned to the General Fund of the Treasury.
+            (5) Transferred amounts not assistance.--The amounts 
+        transferred to a participating State under this section shall 
+        not be considered assistance for purposes of subtitle V of title 
+        31, United States Code.
+            (6) Definitions.--In this section--
+                    (A) the term ``allocated amount'' means the total 
+                amount of Federal funds allocated by the Secretary under 
+                subsection (b) to the participating State; and
+                    (B) the term ``\1/3\'' means--
+                          (i) in the case of the first \1/3\ and second 
+                      \1/3\, an amount equal to 33 percent of a 
+                      participating State's allocated amount; and
+                          (ii) in the case of the last \1/3\, an amount 
+                      equal to 34 percent of a participating State's 
+                      allocated amount.
+
+[[Page 124 STAT. 2573]]
+
+SEC. 3004. <<NOTE: 12 USC 5703.>>  APPROVING STATES FOR 
+                          PARTICIPATION.
+
+    (a) Application.--Any State may apply to the Secretary for approval 
+to be a participating State under the Program and to be eligible for an 
+allocation of Federal funds under the Program.
+    (b) General Approval Criteria.--The Secretary shall approve a State 
+to be a participating State, if--
+            (1) a specific department, agency, or political subdivision 
+        of the State has been designated to implement a State program 
+        and participate in the Program;
+            (2) all legal actions necessary to enable such designated 
+        department, agency, or political subdivision to implement a 
+        State program and participate in the Program have been 
+        accomplished;
+            (3) the State has filed an application with the Secretary 
+        for approval of a State capital access program under section 
+        3005 or approval as a State other credit support program under 
+        section 3006, in each case within the time period provided in 
+        the respective section; and
+            (4) <<NOTE: Contracts.>>  the State and the Secretary have 
+        executed an allocation agreement that--
+                    (A) conforms to the requirements of this title;
+                    (B) ensures that the State program complies with 
+                such national standards as are established by the 
+                Secretary under section 3009(a)(2);
+                    (C) sets forth internal control, compliance, and 
+                reporting requirements as established by the Secretary, 
+                and such other terms and conditions necessary to carry 
+                out the purposes of this title, including an agreement 
+                by the State to allow the Secretary to audit State 
+                programs;
+                    (D) <<NOTE: Deadline.>>  requires that the State 
+                program be fully positioned, within 90 days of the 
+                State's execution of the allocation agreement with the 
+                Secretary, to act on providing the kind of credit 
+                support that the State program was established to 
+                provide; and
+                    (E) includes an agreement by the State to deliver to 
+                the Secretary, and update annually, a schedule 
+                describing how the State intends to apportion among its 
+                State programs the Federal funds allocated to the State.
+
+    (c) Contractual Arrangements for Implementation of State Programs.--
+A State may be approved to be a participating State, and be eligible for 
+an allocation of Federal funds under the Program, if the State has 
+contractual arrangements for the implementation and administration of 
+its State program with--
+            (1) an existing, approved State program administered by 
+        another State; or
+            (2) an authorized agent of, or entity supervised by, the 
+        State, including for-profit and not-for-profit entities.
+
+    (d) Special Permission.--
+            (1) Circumstances when a municipality may apply directly.-- 
+        <<NOTE: Deadlines. Notice.>> If a State does not, within 60 days 
+        after the date of enactment of this Act, file with the Secretary 
+        a notice of its intent to apply for approval by the Secretary of 
+        a State program or within 9 months after the date of enactment 
+        of this Act, file with the Secretary a complete application for 
+        approval of a State program, the Secretary may grant to 
+        municipalities of that State a special permission that will 
+        allow them
+
+[[Page 124 STAT. 2574]]
+
+        to apply directly to the Secretary without the State for 
+        approval to be participating municipalities.
+            (2) Timing requirements applicable to municipalities 
+        applying directly.--To qualify for the special permission, a 
+        municipality of a State shall be required, within 12 months 
+        after the date of enactment of this Act, to file with the 
+        Secretary a complete application for approval by the Secretary 
+        of a State program.
+            (3) Notices of intent and applications from more than 1 
+        municipality.--A municipality of a State may combine with 1 or 
+        more other municipalities of that State to file a joint notice 
+        of intent to file and a joint application.
+            (4) <<NOTE: Applicability.>>  Approval criteria.--The 
+        general approval criteria in paragraphs (2) and (4) shall apply.
+            (5) Allocation to municipalities.--
+                    (A) If more than 3.--If more than 3 municipalities, 
+                or combination of municipalities as provided in 
+                paragraph (3), of a State apply for approval by the 
+                Secretary to be participating municipalities under this 
+                subsection, and the applications meet the approval 
+                criteria in paragraph (4), the Secretary shall allocate 
+                Federal funds to the 3 municipalities with the largest 
+                populations.
+                    (B) If 3 or fewer.--If 3 or fewer municipalities, or 
+                combination of municipalities as provided in paragraph 
+                (3), of a State apply for approval by the Secretary to 
+                be participating municipalities under this subsection, 
+                and the applications meet the approval criteria in 
+                paragraph (4), the Secretary shall allocate Federal 
+                funds to each applicant municipality or combination of 
+                municipalities.
+            (6) Apportionment of allocated amount among participating 
+        municipalities.--If the Secretary approves municipalities to be 
+        participating municipalities under this subsection, the 
+        Secretary shall apportion the full amount of the Federal funds 
+        that are allocated to that State to municipalities that are 
+        approved under this subsection in amounts proportionate to the 
+        population of those municipalities, based on the most recent 
+        available decennial census.
+            (7) Approving state programs for municipalities.--If the 
+        Secretary approves municipalities to be participating 
+        municipalities under this subsection, the Secretary shall take 
+        into account the additional considerations in section 3006(d) in 
+        making the determination under section 3005 or 3006 that the 
+        State program or programs to be implemented by the participating 
+        municipalities, including a State capital access program, is 
+        eligible for Federal contributions to, or for the account of, 
+        the State program.
+SEC. 3005. <<NOTE: 12 USC 5704.>>  APPROVING STATE CAPITAL ACCESS 
+                          PROGRAMS.
+
+    (a) Application.--A participating State that establishes a new, or 
+has an existing, State capital access program that meets the eligibility 
+criteria in subsection (c) may apply to Secretary to have the State 
+capital access program approved as eligible for Federal contributions to 
+the reserve fund.
+    (b) Approval.--The Secretary shall approve such State capital access 
+program as eligible for Federal contributions to the reserve fund if--
+
+[[Page 124 STAT. 2575]]
+
+            (1) <<NOTE: Deadline.>>  within 60 days after the date of 
+        enactment of this Act, the State has filed with the Secretary a 
+        notice of intent to apply for approval by the Secretary of a 
+        State capital access program;
+            (2) <<NOTE: Deadline.>>  within 9 months after the date of 
+        enactment of this Act, the State has filed with the Secretary a 
+        complete application for approval by the Secretary of a capital 
+        access program;
+            (3) the State satisfies the requirements of subsections (a) 
+        and (b) of section 3004; and
+            (4) the State capital access program meets the eligibility 
+        criteria in subsection (c).
+
+    (c) Eligibility Criteria for State Capital Access Programs.--For a 
+State capital access program to be approved under this section, that 
+program shall be required to be a program of the State that--
+            (1) provides portfolio insurance for business loans based on 
+        a separate loan-loss reserve fund for each financial 
+        institution;
+            (2) requires insurance premiums to be paid by the financial 
+        institution lenders and by the business borrowers to the reserve 
+        fund to have their loans enrolled in the reserve fund;
+            (3) provides for contributions to be made by the State to 
+        the reserve fund in amounts at least equal to the sum of the 
+        amount of the insurance premium charges paid by the borrower and 
+        the financial institution to the reserve fund for any newly 
+        enrolled loan; and
+            (4) provides its portfolio insurance solely for loans that 
+        meet both the following requirements:
+                    (A) The borrower has 500 employees or less at the 
+                time that the loan is enrolled in the Program.
+                    (B) The loan amount does not exceed $5,000,000.
+
+    (d) Federal Contributions to Approved State Capital Access 
+Programs.--A State capital access program approved under this section 
+will be eligible for receiving Federal contributions to the reserve fund 
+in an amount equal to the sum of the amount of the insurance premium 
+charges paid by the borrowers and by the financial institution to the 
+reserve fund for loans that meet the requirements in subsection (c)(4). 
+A participating State may use the Federal contribution to make its 
+contribution to the reserve fund of an approved State capital access 
+program.
+    (e) Minimum Program Requirements for State Capital Access 
+Programs. <<NOTE: Regulations.>> --The Secretary shall, by regulation or 
+other guidance, prescribe Program requirements that meet the following 
+minimum requirements:
+            (1) <<NOTE: Determination.>>  Experience and capacity.--The 
+        participating State shall determine for each financial 
+        institution that participates in the State capital access 
+        program, after consultation with the appropriate Federal banking 
+        agency or, in the case of a financial institution that is a 
+        nondepository community development financial institution, the 
+        Community Development Financial Institution Fund, that the 
+        financial institution has sufficient commercial lending 
+        experience and financial and managerial capacity to participate 
+        in the approved State capital access program. The determination 
+        by the State shall not be reviewable by the Secretary.
+            (2) Investment authority.--Subject to applicable State law, 
+        the participating State may invest, or cause to be invested,
+
+[[Page 124 STAT. 2576]]
+
+        funds held in a reserve fund by establishing a deposit account 
+        at the financial institution lender in the name of the 
+        participating State. In the event that funds in the reserve fund 
+        are not deposited in such an account, such funds shall be 
+        invested in a form that the participating State determines is 
+        safe and liquid.
+            (3) Loan terms and conditions to be determined by 
+        agreement.--A loan to be filed for enrollment in an approved 
+        State capital access program may be made with such interest 
+        rate, fees, and other terms and conditions, and the loan may be 
+        enrolled in the approved State capital access program and claims 
+        may be filed and paid, as agreed upon by the financial 
+        institution lender and the borrower, consistent with applicable 
+        law.
+            (4) Lender capital at-risk.--A loan to be filed for 
+        enrollment in the State capital access program shall require the 
+        financial institution lender to have a meaningful amount of its 
+        own capital resources at risk in the loan.
+            (5) Premium charges minimum and maximum amounts.--The 
+        insurance premium charges payable to the reserve fund by the 
+        borrower and the financial institution lender shall be 
+        prescribed by the financial institution lender, within minimum 
+        and maximum limits that require that the sum of the insurance 
+        premium charges paid in connection with a loan by the borrower 
+        and the financial institution lender may not be less than 2 
+        percent nor more than 7 percent of the amount of the loan 
+        enrolled in the approved State capital access program.
+            (6) State contributions.--In enrolling a loan in an approved 
+        State capital access program, the participating State may make a 
+        contribution to the reserve fund to supplement Federal 
+        contributions made under this Program.
+            (7) Loan purpose.--
+                    (A) Particular loan purpose requirements and 
+                prohibitions.--In connection with the filing of a loan 
+                for enrollment in an approved State capital access 
+                program, the financial institution lender--
+                          (i) shall obtain an assurance from each 
+                      borrower that--
+                                    (I) the proceeds of the loan will be 
+                                used for a business purpose;
+                                    (II) the loan will not be used to 
+                                finance such business activities as the 
+                                Secretary, by regulation, may proscribe 
+                                as prohibited loan purposes for 
+                                enrollment in an approved State capital 
+                                access program; and
+                                    (III) the borrower is not--
+                                            (aa) an executive officer, 
+                                        director, or principal 
+                                        shareholder of the financial 
+                                        institution lender;
+                                            (bb) a member of the 
+                                        immediate family of an executive 
+                                        officer, director, or principal 
+                                        shareholder of the financial 
+                                        institution lender; or
+                                            (cc) a related interest of 
+                                        any such executive officer, 
+                                        director, principal shareholder, 
+                                        or member of the immediate 
+                                        family;
+
+[[Page 124 STAT. 2577]]
+
+                          (ii) shall provide assurances to the 
+                      participating State that the loan has not been 
+                      made in order to place under the protection of the 
+                      approved State capital access program prior debt 
+                      that is not covered under the approved State 
+                      capital access program and that is or was owed by 
+                      the borrower to the financial institution lender 
+                      or to an affiliate of the financial institution 
+                      lender;
+                          (iii) shall not allow the enrollment of a loan 
+                      to a borrower that is a refinancing of a loan 
+                      previously made to that borrower by the financial 
+                      institution lender or an affiliate of the 
+                      financial institution lender; and
+                          (iv) may include additional restrictions on 
+                      the eligibility of loans or borrowers that are not 
+                      inconsistent with the provisions and purposes of 
+                      this title, including compliance with all 
+                      applicable Federal and State laws, regulations, 
+                      ordinances, and Executive orders.
+                    (B) Definitions.--In this paragraph, the terms 
+                ``executive officer'', ``director'', ``principal 
+                shareholder'', ``immediate family'', and ``related 
+                interest'' refer to the same relationship to a financial 
+                institution lender as the relationship described in part 
+                215 of title 12 of the Code of Federal Regulations, or 
+                any successor to such part.
+            (8) Capital access for small businesses in underserved 
+        communities.--At the time that a State applies to the Secretary 
+        to have the State capital access program approved as eligible 
+        for Federal contributions, the State shall deliver to the 
+        Secretary a report stating how the State plans to use the 
+        Federal contributions to the reserve fund to provide access to 
+        capital for small businesses in low- and moderate-income, 
+        minority, and other underserved communities, including women- 
+        and minority-owned small businesses.
+SEC. 3006. <<NOTE: 12 USC 5705.>>  APPROVING COLLATERAL SUPPORT 
+                          AND OTHER INNOVATIVE CREDIT ACCESS AND 
+                          GUARANTEE INITIATIVES FOR SMALL 
+                          BUSINESSES AND MANUFACTURERS.
+
+    (a) Application.--A participating State that establishes a new, or 
+has an existing, credit support program that meets the eligibility 
+criteria in subsection (c) may apply to the Secretary to have the State 
+other credit support program approved as eligible for Federal 
+contributions to, or for the account of, the State program.
+    (b) Approval.--The Secretary shall approve such State other credit 
+support program as eligible for Federal contributions to, or for the 
+account of, the program if--
+            (1) the Secretary determines that the State satisfies the 
+        requirements of paragraphs (1) through (3) of section 3005(b);
+            (2) the Secretary determines that the State other credit 
+        support program meets the eligibility criteria in subsection 
+        (c);
+            (3) the Secretary determines the State other credit support 
+        program to be eligible based on the additional considerations in 
+        subsection (d); and
+            (4) <<NOTE: Deadline.>>  within 9 months after the date of 
+        enactment of this Act, the State has filed with Treasury a 
+        complete application for Treasury approval.
+
+[[Page 124 STAT. 2578]]
+
+    (c) Eligibility Criteria for State Other Credit Support Programs.--
+For a State other credit support program to be approved under this 
+section, that program shall be required to be a program of the State 
+that--
+            (1) can demonstrate that, at a minimum, $1 of public 
+        investment by the State program will cause and result in $1 of 
+        new private credit;
+            (2) can demonstrate a reasonable expectation that, when 
+        considered with all other State programs of the State, such 
+        State programs together have the ability to use amounts of new 
+        Federal contributions to, or for the account of, all such 
+        programs in the State to cause and result in amounts of new 
+        small business lending at least 10 times the new Federal 
+        contribution amount;
+            (3) for those State other credit support programs that 
+        provide their credit support through 1 or more financial 
+        institution lenders, requires the financial institution lenders 
+        to have a meaningful amount of their own capital resources at 
+        risk in their small business lending; and
+            (4) uses Federal funds allocated under this title to extend 
+        credit support that--
+                    (A) targets an average borrower size of 500 
+                employees or less;
+                    (B) does not extend credit support to borrowers that 
+                have more than 750 employees;
+                    (C) targets support towards loans with an average 
+                principal amount of $5,000,000 or less; and
+                    (D) does not extend credit support to loans that 
+                exceed a principal amount of $20,000,000.
+
+    (d) Additional Considerations.--In making a determination that a 
+State other credit support program is eligible for Federal contributions 
+to, or for the account of, the State program, the Secretary shall take 
+into account the following additional considerations:
+            (1) The anticipated benefits to the State, its businesses, 
+        and its residents to be derived from the Federal contributions 
+        to, or for the account of, the approved State other credit 
+        support program, including the extent to which resulting small 
+        business lending will expand economic opportunities.
+            (2) The operational capacity, skills, and experience of the 
+        management team of the State other credit support program.
+            (3) The capacity of the State other credit support program 
+        to manage increases in the volume of its small business lending.
+            (4) The internal accounting and administrative controls 
+        systems of the State other credit support program, and the 
+        extent to which they can provide reasonable assurance that funds 
+        of the State program are safeguarded against waste, loss, 
+        unauthorized use, or misappropriation.
+            (5) The soundness of the program design and implementation 
+        plan of the State other credit support program.
+
+    (e) Federal Contributions to Approved State Other Credit Support 
+Programs.--A State other credit support program approved under this 
+section will be eligible for receiving Federal contributions to, or for 
+the account of, the State program in an amount consistent with the 
+schedule describing the apportionment of allocated Federal funds among 
+State programs delivered by the State to the Secretary under the 
+allocation agreement.
+
+[[Page 124 STAT. 2579]]
+
+    (f) Minimum Program Requirements for State Other Credit Support 
+Programs.--
+            (1) Fund to prescribe. <<NOTE: Regulations.>> --The 
+        Secretary shall, by regulation or other guidance, prescribe 
+        Program requirements for approved State other credit support 
+        programs.
+            (2) Considerations for fund.--In prescribing minimum Program 
+        requirements for approved State other credit support programs, 
+        the Secretary shall take into consideration, to the extent the 
+        Secretary determines applicable and appropriate, the minimum 
+        Program requirements for approved State capital access programs 
+        in section 3005(e).
+SEC. 3007. <<NOTE: 12 USC 5706.>>  REPORTS.
+
+    (a) Quarterly Use-of-funds Report.--
+            (1) In general.--Not later than 30 days after the beginning 
+        of each calendar quarter, beginning after the first full 
+        calendar quarter to occur after the date the Secretary approves 
+        a State for participation, the participating State shall submit 
+        to the Secretary a report on the use of Federal funding by the 
+        participating State during the previous calendar quarter.
+            (2) Report contents.--Each report under this subsection 
+        shall--
+                    (A) indicate the total amount of Federal funding 
+                used by the participating State; and
+                    (B) include a certification by the participating 
+                State that--
+                          (i) the information provided in accordance 
+                      with subparagraph (A) is accurate;
+                          (ii) funds continue to be available and 
+                      legally committed to contributions by the State 
+                      to, or for the account of, approved State 
+                      programs, less any amount that has been 
+                      contributed by the State to, or for the account 
+                      of, approved State programs subsequent to the 
+                      State being approved for participation in the 
+                      Program; and
+                          (iii) the participating State is implementing 
+                      its approved State program or programs in 
+                      accordance with this title and regulations issued 
+                      under section 3010.
+
+    (b) <<NOTE: Effective date.>>  Annual Report.--Not later than March 
+31 of each year, beginning March 31, 2011, each participating State 
+shall submit to the Secretary an annual report that shall include the 
+following information:
+            (1) The number of borrowers that received new loans 
+        originated under the approved State program or programs after 
+        the State program was approved as eligible for Federal 
+        contributions.
+            (2) The total amount of such new loans.
+            (3) Breakdowns by industry type, loan size, annual sales, 
+        and number of employees of the borrowers that received such new 
+        loans.
+            (4) The zip code of each borrower that received such a new 
+        loan.
+            (5) Such other data as the Secretary, in the Secretary's 
+        sole discretion, may require to carry out the purposes of the 
+        Program.
+
+[[Page 124 STAT. 2580]]
+
+    (c) Form.--The reports and data filed under subsections (a) and (b) 
+shall be in such form as the Secretary, in the Secretary's sole 
+discretion, may require.
+    (d) Termination of Reporting Requirements.--The requirement to 
+submit reports under subsections (a) and (b) shall terminate for a 
+participating State with the submission of the completed reports due on 
+the first March 31 to occur after 5 complete 12-month periods after the 
+State is approved by the Secretary to be a participating State.
+SEC. 3008. <<NOTE: 12 USC 5707.>>  REMEDIES FOR STATE PROGRAM 
+                          TERMINATION OR FAILURES.
+
+    (a) Remedies.--
+            (1) In general.--If any of the events listed in paragraph 
+        (2) occur, the Secretary, in the Secretary's discretion, may--
+                    (A) reduce the amount of Federal funds allocated to 
+                the State under the Program; or
+                    (B) terminate any further transfers of allocated 
+                amounts that have not yet been transferred to the State.
+            (2) Causal events.--The events referred to in paragraph (1) 
+        are--
+                    (A) termination by a participating State of its 
+                participation in the Program;
+                    (B) failure on the part of a participating State to 
+                submit complete reports under section 3007 on a timely 
+                basis; or
+                    (C) noncompliance by the State with the terms of the 
+                allocation agreement between the Secretary and the 
+                State.
+
+    (b) Deallocated Amounts To Be Reallocated.-- <<NOTE: Time 
+period.>> If, after 13 months, any portion of the amount of Federal 
+funds allocated to a participating State is deemed by the Secretary to 
+be no longer allocated to the State after actions taken by the Secretary 
+under subsection (a)(1), the Secretary shall reallocate that portion 
+among the participating States, excluding the State whose allocated 
+funds were deemed to be no longer allocated, as provided in section 
+3003(b).
+SEC. 3009. <<NOTE: 12 USC 5708.>>  IMPLEMENTATION AND 
+                          ADMINISTRATION.
+
+    (a) General Authorities and Duties.--The Secretary shall--
+            (1) <<NOTE: Consultation.>>  consult with the Administrator 
+        of the Small Business Administration and the appropriate Federal 
+        banking agencies on the administration of the Program;
+            (2) <<NOTE: Standards.>>  establish minimum national 
+        standards for approved State programs;
+            (3) provide technical assistance to States for starting 
+        State programs and generally disseminate best practices;
+            (4) manage, administer, and perform necessary program 
+        integrity functions for the Program; and
+            (5) ensure adequate oversight of the approved State 
+        programs, including oversight of the cash flows, performance, 
+        and compliance of each approved State program.
+
+    (b) Appropriations.--There is hereby appropriated to the Secretary, 
+out of funds in the Treasury not otherwise appropriated, $1,500,000,000 
+to carry out the Program, including to pay reasonable costs of 
+administering the Program.
+
+[[Page 124 STAT. 2581]]
+
+    (c) Termination of Secretary's Program Administration Functions.-- 
+<<NOTE: Time period.>> The authorities and duties of the Secretary to 
+implement and administer the Program shall terminate at the end of the 
+7-year period beginning on the date of enactment of this Act.
+
+    (d) Expedited Contracting.-- <<NOTE: Time period.>> During the 1-
+year period beginning on the date of enactment of this Act, the 
+Secretary may enter into contracts without regard to any other provision 
+of law regarding public contracts, for purposes of carrying out this 
+title.
+SEC. 3010. <<NOTE: 12 USC 5709.>>  REGULATIONS.
+
+    The Secretary, in consultation with the Administrator of the Small 
+Business Administration, shall issue such regulations and other guidance 
+as the Secretary determines necessary or appropriate to implement this 
+title including to define terms, to establish compliance and reporting 
+requirements, and such other terms and conditions necessary to carry out 
+the purposes of this title.
+SEC. 3011. <<NOTE: 12 USC 5710.>>  OVERSIGHT AND AUDITS.
+
+    (a) Inspector General Oversight.--The Inspector General of the 
+Department of the Treasury shall conduct, supervise, and coordinate 
+audits and investigations of the use of funds made available under the 
+Program.
+    (b) GAO Audit.--The Comptroller General of the United States shall 
+perform an annual audit of the Program and issue a report to the 
+appropriate committees of Congress containing the results of such audit.
+    (c) Required Certification.--
+            (1) Financial institutions certification.--With respect to 
+        funds received by a participating State under the Program, any 
+        financial institution that receives a loan, a loan guarantee, or 
+        other financial assistance using such funds after the date of 
+        the enactment of this Act shall certify that such institution is 
+        in compliance with the requirements of section 103.121 of title 
+        31, Code of Federal Regulations, a regulation that, at a 
+        minimum, requires financial institutions, as that term is 
+        defined in section 5312 (a)(2) and (c)(1)(A) of title 31, United 
+        States Code, to implement reasonable procedures to verify the 
+        identity of any person seeking to open an account, to the extent 
+        reasonable and practicable, maintain records of the information 
+        used to verify the person's identity, and determine whether the 
+        person appears on any lists of known or suspected terrorists or 
+        terrorist organizations provided to the financial institution by 
+        any government agency.
+            (2) Sex offense certification.--With respect to funds 
+        received by a participating State under the Program, any private 
+        entity that receives a loan, a loan guarantee, or other 
+        financial assistance using such funds after the date of the 
+        enactment of this Act shall certify to the participating State 
+        that the principals of such entity have not been convicted of a 
+        sex offense against a minor (as such terms are defined in 
+        section 111 of the Sex Offender Registration and Notification 
+        Act (42 U.S.C. 16911)).
+
+    (d) Prohibition on Pornography.--None of the funds made available 
+under this title may be used to pay the salary of any individual engaged 
+in activities related to the Program who has been officially disciplined 
+for violations of subpart G of the Standards of Ethical Conduct for 
+Employees of the Executive Branch for viewing, downloading, or 
+exchanging pornography, including
+
+[[Page 124 STAT. 2582]]
+
+child pornography, on a Federal Government computer or while performing 
+official Federal Government duties.
+
+             TITLE IV--ADDITIONAL SMALL BUSINESS PROVISIONS
+
+Subtitle A-- <<NOTE: 12 USC 4741 note.>> Small Business Lending Fund
+SEC. 4101. PURPOSE.
+
+    The purpose of this subtitle is to address the ongoing effects of 
+the financial crisis on small businesses by providing temporary 
+authority to the Secretary of the Treasury to make capital investments 
+in eligible institutions in order to increase the availability of credit 
+for small businesses.
+SEC. 4102. DEFINITIONS.
+
+    For purposes of this subtitle:
+            (1) Appropriate committees of congress.--The term 
+        ``appropriate committees of Congress'' means--
+                    (A) the Committee on Small Business and 
+                Entrepreneurship, the Committee on Agriculture, 
+                Nutrition, and Forestry, the Committee on Banking, 
+                Housing, and Urban Affairs, the Committee on Finance, 
+                the Committee on the Budget, and the Committee on 
+                Appropriations of the Senate; and
+                    (B) the Committee on Small Business, the Committee 
+                on Agriculture, the Committee on Financial Services, the 
+                Committee on Ways and Means, the Committee on the 
+                Budget, and the Committee on Appropriations of the House 
+                of Representatives.
+            (2) Appropriate federal banking agency.--The term 
+        ``appropriate Federal banking agency'' has the meaning given 
+        such term under section 3(q) of the Federal Deposit Insurance 
+        Act (12 U.S.C. 1813(q)).
+            (3) Bank holding company.--The term ``bank holding company'' 
+        has the meaning given such term under section 2(a)(1) of the 
+        Bank Holding Company Act of 1956 (12 U.S.C. 1841(2)(a)(1)).
+            (4) Call report.--The term ``call report'' means--
+                    (A) reports of Condition and Income submitted to the 
+                Office of the Comptroller of the Currency, the Board of 
+                Governors of the Federal Reserve System, and the Federal 
+                Deposit Insurance Corporation;
+                    (B) the Office of Thrift Supervision Thrift 
+                Financial Report;
+                    (C) any report that is designated by the Office of 
+                the Comptroller of the Currency, the Board of Governors 
+                of the Federal Reserve System, the Federal Deposit 
+                Insurance Corporation, or the Office of Thrift 
+                Supervision, as applicable, as a successor to any report 
+                referred to in subparagraph (A) or (B);
+                    (D) reports of Condition and Income as designated 
+                through guidance developed by the Secretary, in 
+                consultation with the Director of the Community 
+                Development Financial Institutions Fund; and
+
+[[Page 124 STAT. 2583]]
+
+                    (E) with respect to an eligible institution for 
+                which no report exists that is described under 
+                subparagraph (A), (B), (C), or (D), such other report or 
+                set of information as the Secretary, in consultation 
+                with the Administrator of the Small Business 
+                Administration, may prescribe.
+            (5) CDCI.--The term ``CDCI'' means the Community Development 
+        Capital Initiative created by the Secretary under the Troubled 
+        Asset Relief Program established by the Emergency Economic 
+        Stabilization Act of 2008.
+            (6) CDCI investment.--The term ``CDCI investment'' means, 
+        with respect to any eligible institution, the principal amount 
+        of any investment made by the Secretary in such eligible 
+        institution under the CDCI that has not been repaid.
+            (7) CDFI; community development financial institution.--The 
+        terms ``CDFI'' and ``community development financial 
+        institution'' have the meaning given the term ``community 
+        development financial institution'' under the Riegle Community 
+        Development and Regulatory Improvement Act of 1994.
+            (8) CDLF; community development loan fund.--The terms 
+        ``CDLF'' and ``community development loan fund'' mean any entity 
+        that--
+                    (A) is certified by the Department of the Treasury 
+                as a community development financial institution loan 
+                fund;
+                    (B) is exempt from taxation under the Internal 
+                Revenue Code of 1986; and
+                    (C) had assets less than or equal to $10,000,000,000 
+                as of the end of the fourth quarter of calendar year 
+                2009.
+            (9) CPP.--The term ``CPP'' means the Capital Purchase 
+        Program created by the Secretary under the Troubled Asset Relief 
+        Program established by the Emergency Economic Stabilization Act 
+        of 2008.
+            (10) CPP investment.--The term ``CPP investment'' means, 
+        with respect to any eligible institution, the principal amount 
+        of any investment made by the Secretary in such eligible 
+        institution under the CPP that has not been repaid.
+            (11) Eligible institution.--The term ``eligible 
+        institution'' means--
+                    (A) any insured depository institution, which--
+                          (i) is not controlled by a bank holding 
+                      company or savings and loan holding company that 
+                      is also an eligible institution;
+                          (ii) has total assets of equal to or less than 
+                      $10,000,000,000, as reported in the call report of 
+                      the insured depository institution as of the end 
+                      of the fourth quarter of calendar year 2009; and
+                          (iii) is not directly or indirectly controlled 
+                      by any company or other entity that has total 
+                      consolidated assets of more than $10,000,000,000, 
+                      as so reported;
+                    (B) any bank holding company which has total 
+                consolidated assets of equal to or less than 
+                $10,000,000,000, as reported in the call report of the 
+                bank holding company as of the end of the fourth quarter 
+                of calendar year 2009;
+                    (C) any savings and loan holding company which has 
+                total consolidated assets of equal to or less than 
+                $10,000,000,000, as reported in the call report of the
+
+[[Page 124 STAT. 2584]]
+
+                savings and loan holding company as of the end of the 
+                fourth quarter of calendar year 2009; and
+                    (D) any community development financial institution 
+                loan fund which has total assets of equal to or less 
+                than $10,000,000,000, as reported in audited financial 
+                statements for the fiscal year of the community 
+                development financial institution loan fund that ends in 
+                calendar year 2009.
+            (12) Fund.--The term ``Fund'' means the Small Business 
+        Lending Fund established under section 4103(a)(1).
+            (13) Insured depository institution.--The term ``insured 
+        depository institution'' has the meaning given such term under 
+        section 3(c)(2) of the Federal Deposit Insurance Act (12 U.S.C. 
+        1813(c)(2)).
+            (14) Minority-owned and women-owned business.--The terms 
+        ``minority-owned business'' and ``women-owned business'' shall 
+        have the meaning given the terms ``minority-owned business'' and 
+        ``women's business'', respectively, under section 21A(r)(4) of 
+        the Federal Home Loan Bank Act (12 U.S.C. 1441A(r)(4)).
+            (15) Program.--The term ``Program'' means the Small Business 
+        Lending Fund Program authorized under section 4103(a)(2).
+            (16) Savings and loan holding company.--The term ``savings 
+        and loan holding company'' has the meaning given such term under 
+        section 10(a)(1)(D) of the Home Owners' Loan Act (12 U.S.C. 
+        1467a(a)(1)(D)).
+            (17) Secretary.--The term ``Secretary'' means the Secretary 
+        of the Treasury.
+            (18) Small business lending.--
+                    (A) In general.--The term ``small business lending'' 
+                means lending, as defined by and reported in an eligible 
+                institutions' quarterly call report, where each loan 
+                comprising such lending is one of the following types:
+                          (i) Commercial and industrial loans.
+                          (ii) Owner-occupied nonfarm, nonresidential 
+                      real estate loans.
+                          (iii) Loans to finance agricultural production 
+                      and other loans to farmers.
+                          (iv) Loans secured by farmland.
+                    (B) Exclusion.--No loan that has an original amount 
+                greater than $10,000,000 or that goes to a business with 
+                more than $50,000,000 in revenues shall be included in 
+                the measure.
+                    (C) Treatment of holding companies.--In the case of 
+                eligible institutions that are bank holding companies or 
+                savings and loan holding companies having one or more 
+                insured depository institution subsidiaries, small 
+                business lending shall be measured based on the combined 
+                small business lending reported in the call report of 
+                the insured depository institution subsidiaries.
+            (19) Veteran-owned business.--
+                    (A) The term ``veteran-owned business'' means a 
+                business--
+                          (i) more than 50 percent of the ownership or 
+                      control of which is held by 1 or more veterans;
+
+[[Page 124 STAT. 2585]]
+
+                          (ii) more than 50 percent of the net profit or 
+                      loss of which accrues to 1 or more veterans; and
+                          (iii) a significant percentage of senior 
+                      management positions of which are held by 
+                      veterans.
+                    (B) For purposes of this paragraph, the term 
+                ``veteran'' has the meaning given such term in section 
+                101(2) of title 38, United States Code.
+SEC. 4103. SMALL BUSINESS LENDING FUND.
+
+    (a) Fund and Program.--
+            (1) Fund established.--There is established in the Treasury 
+        of the United States a fund to be known as the ``Small Business 
+        Lending Fund'', which shall be administered by the Secretary.
+            (2) Programs authorized.--The Secretary is authorized to 
+        establish the Small Business Lending Fund Program for using the 
+        Fund consistent with this subtitle.
+
+    (b) Use of Fund.--
+            (1) In general.--Subject to paragraph (2), the Fund shall be 
+        available to the Secretary, without further appropriation or 
+        fiscal year limitation, for the costs of purchases (including 
+        commitments to purchase), and modifications of such purchases, 
+        of preferred stock and other financial instruments from eligible 
+        institutions on such terms and conditions as are determined by 
+        the Secretary in accordance with this subtitle. For purposes of 
+        this paragraph and with respect to an eligible institution, the 
+        term ``other financial instruments'' shall include only debt 
+        instruments for which such eligible institution is fully liable 
+        or equity equivalent capital of the eligible institution. Such 
+        debt instruments may be subordinated to the claims of other 
+        creditors of the eligible institution.
+            (2) Maximum purchase limit.--The aggregate amount of 
+        purchases (and commitments to purchase) made pursuant to 
+        paragraph (1) may not exceed $30,000,000,000.
+            (3) Proceeds used to pay down public debt.--All funds 
+        received by the Secretary in connection with purchases made 
+        pursuant to paragraph (1), including interest payments, dividend 
+        payments, and proceeds from the sale of any financial 
+        instrument, shall be paid into the general fund of the Treasury 
+        for reduction of the public debt.
+            (4) Limitation on purchases from cdlfs.--
+                    (A) In general.--Not more than 1 percent of the 
+                maximum purchase limit of the Program, pursuant to 
+                paragraph (2), may be used to make purchases from 
+                community development loan funds.
+                    (B) Eligibility standards.--The Secretary, in 
+                consultation with the Community Development Financial 
+                Institutions Fund, shall develop eligibility criteria to 
+                determine the financial ability of a CDLF to participate 
+                in the Program and repay the investment. Such criteria 
+                shall include the following:
+                          (i) Ratio of net assets to total assets is at 
+                      least 20 percent.
+                          (ii) Ratio of loan loss reserves to loans and 
+                      leases 90 days or more delinquent (including loans 
+                      sold with full recourse) is at least 30 percent.
+
+[[Page 124 STAT. 2586]]
+
+                          (iii) Positive net income measured on a 3-year 
+                      rolling average.
+                          (iv) Operating liquidity ratio of at least 1.0 
+                      for the 4 most recent quarters and for one or both 
+                      of the two preceding years.
+                          (v) Ratio of loans and leases 90 days or more 
+                      delinquent (including loans sold with full 
+                      recourse) to total equity plus loan loss reserves 
+                      is less than 40 percent.
+                    (C) Requirement to submit audited financial 
+                statements.--CDLFs participating in the Program shall 
+                submit audited financial statements to the Secretary, 
+                have a clean audit opinion, and have at least 3 years of 
+                operating experience.
+
+    (c) Credits to the Fund.--There shall be credited to the Fund 
+amounts made available pursuant to section 4108, to the extent provided 
+by appropriations Acts.
+    (d) Terms.--
+            (1) Application.--
+                    (A) Institutions with assets of $1,000,000,000 or 
+                less.--Eligible institutions having total assets equal 
+                to or less than $1,000,000,000, as reported in a call 
+                report as of the end of the fourth quarter of calendar 
+                year 2009, may apply to receive a capital investment 
+                from the Fund in an amount not exceeding 5 percent of 
+                risk-weighted assets, as reported in the call report 
+                immediately preceding the date of application, less the 
+                amount of any CDCI investment and any CPP investment.
+                    (B) Institutions with assets of more than 
+                $1,000,000,000 and less than or equal to 
+                $10,000,000,000.--Eligible institutions having total 
+                assets of more than $1,000,000,000 but less than 
+                $10,000,000,000, as of the end of the fourth quarter of 
+                calendar year 2009, may apply to receive a capital 
+                investment from the Fund in an amount not exceeding 3 
+                percent of risk-weighted assets, as reported in the call 
+                report immediately preceding the date of application, 
+                less the amount of any CDCI investment and any CPP 
+                investment.
+                    (C) Treatment of holding companies.--In the case of 
+                an eligible institution that is a bank holding company 
+                or a savings and loan holding company having one or more 
+                insured depository institution subsidiaries, total 
+                assets shall be measured based on the combined total 
+                assets reported in the call report of the insured 
+                depository institution subsidiaries as of the end of the 
+                fourth quarter of calendar year 2009 and risk-weighted 
+                assets shall be measured based on the combined risk-
+                weighted assets of the insured depository institution 
+                subsidiaries as reported in the call report immediately 
+                preceding the date of application.
+                    (D) Treatment of applicants that are institutions 
+                controlled by holding companies.--If an eligible 
+                institution that applies to receive a capital investment 
+                under the Program is under the control of a bank holding 
+                company or a savings and loan holding company, then the 
+                Secretary may use the Fund to purchase preferred stock 
+                or other
+
+[[Page 124 STAT. 2587]]
+
+                financial instruments from the top-tier bank holding 
+                company or savings and loan holding company of such 
+                eligible institution, as applicable. For purposes of 
+                this subparagraph, the term ``control'' with respect to 
+                a bank holding company shall have the same meaning as in 
+                section 2(a)(2) of the Bank Holding Company Act of 1956 
+                (12 U.S.C. 1841(2)(a)(2)). For purposes of this 
+                subparagraph, the term ``control'' with respect to a 
+                savings and loan holding company shall have the same 
+                meaning as in 10(a)(2) of the Home Owners' Loan Act (12 
+                U.S.C. 1467a(a)(2)).
+                    (E) Requirement to provide a small business lending 
+                plan.--At the time that an applicant submits an 
+                application to the Secretary for a capital investment 
+                under the Program, the applicant shall deliver to the 
+                appropriate Federal banking agency, and, for applicants 
+                that are State-chartered banks, to the appropriate State 
+                banking regulator, a small business lending plan 
+                describing how the applicant's business strategy and 
+                operating goals will allow it to address the needs of 
+                small businesses in the areas it serves, as well as a 
+                plan to provide linguistically and culturally 
+                appropriate outreach, where appropriate. In the case of 
+                eligible institutions that are community development 
+                loan funds, this plan shall be submitted to the 
+                Secretary. <<NOTE: Confidentiality.>>  This plan shall 
+                be confidential supervisory information.
+                    (F) Treatment of applicants that are community 
+                development loan funds.--Eligible institutions that are 
+                community development loan funds may apply to receive a 
+                capital investment from the Fund in an amount not 
+                exceeding 5 percent of total assets, as reported in the 
+                audited financial statements for the fiscal year of the 
+                eligible institution that ends in calendar year 2009.
+            (2) Consultation with regulators.--For each eligible 
+        institution that applies to receive a capital investment under 
+        the Program, the Secretary shall--
+                    (A) consult with the appropriate Federal banking 
+                agency or, in the case of an eligible institution that 
+                is a nondepository community development financial 
+                institution, the Community Development Financial 
+                Institution Fund, for the eligible institution, to 
+                determine whether the eligible institution may receive 
+                such capital investment;
+                    (B) in the case of an eligible institution that is a 
+                State-chartered bank, consider any views received from 
+                the State banking regulator of the State of the eligible 
+                institution regarding the financial condition of the 
+                eligible institution; and
+                    (C) in the case of a community development financial 
+                institution loan fund, consult with the Community 
+                Development Financial Institution Fund.
+            (3) Consideration of matched private investments.--
+                    (A) In general.--For an eligible institution that 
+                applies to receive a capital investment under the 
+                Program, if the entity to be consulted under paragraph 
+                (2) would not otherwise recommend the eligible 
+                institution to receive the capital investment, the 
+                Secretary, in consultation with the entity to be so 
+                consulted, may consider whether the
+
+[[Page 124 STAT. 2588]]
+
+                entity to be consulted would recommend the eligible 
+                institution to receive a capital investment based on the 
+                financial condition of the institution if the conditions 
+                in subparagraph (B) are satisfied.
+                    (B) Conditions.--The conditions referred to in 
+                subparagraph (A) are as follows:
+                          (i) Capital sources.--The eligible institution 
+                      shall receive capital both under the Program and 
+                      from private, nongovernment investors.
+                          (ii) Amount of capital.--The amount of capital 
+                      to be received under the Program shall not exceed 
+                      3 percent of risk-weighted assets, as reported in 
+                      the call report immediately preceding the date of 
+                      application, less the amount of any CDCI 
+                      investment and any CPP investment.
+                          (iii) Terms.--The amount of capital to be 
+                      received from private, nongovernment investors 
+                      shall be--
+                                    (I) equal to or greater than 100 
+                                percent of the capital to be received 
+                                under the Program; and
+                                    (II) subordinate to the capital 
+                                investment made by the Secretary under 
+                                the Program.
+            (4) Ineligibility of institutions on fdic problem bank 
+        list.--
+                    (A) In general.--An eligible institution may not 
+                receive any capital investment under the Program, if--
+                          (i) such institution is on the FDIC problem 
+                      bank list; or
+                          (ii) such institution has been removed from 
+                      the FDIC problem bank list for less than 90 days.
+                    (B) Construction.--Nothing in subparagraph (A) shall 
+                be construed as limiting the discretion of the Secretary 
+                to deny the application of an eligible institution that 
+                is not on the FDIC problem bank list.
+                    (C) FDIC problem bank list defined.--For purposes of 
+                this paragraph, the term ``FDIC problem bank list'' 
+                means the list of depository institutions having a 
+                current rating of 4 or 5 under the Uniform Financial 
+                Institutions Rating System, or such other list 
+                designated by the Federal Deposit Insurance Corporation.
+            (5) Incentives to lend.--
+                    (A) Requirements on preferred stock and other 
+                financial instruments.--Any preferred stock or other 
+                financial instrument issued to Treasury by an eligible 
+                institution receiving a capital investment under the 
+                Program shall provide that--
+                          (i) the rate at which dividends or interest 
+                      are payable shall be 5 percent per annum 
+                      initially;
+                          (ii) <<NOTE: Time period.>>  within the first 
+                      2 years after the date of the capital investment 
+                      under the Program, the rate may be adjusted based 
+                      on the amount of an eligible institution's small 
+                      business lending. Changes in the amount of small 
+                      business lending shall be measured against the 
+                      average amount of small business lending reported 
+                      by the eligible institution in its call reports 
+                      for the 4 full quarters immediately preceding the 
+                      date of enactment of this Act, minus adjustments 
+                      from each quarterly balance in respect of--
+
+[[Page 124 STAT. 2589]]
+
+                                    (I) net loan charge offs with 
+                                respect to small business lending; and
+                                    (II) gains realized by the eligible 
+                                institution resulting from mergers, 
+                                acquisitions or purchases of loans after 
+                                origination and syndication; which 
+                                adjustments shall be determined in 
+                                accordance with guidance promulgated by 
+                                the Secretary; and
+                          (iii) during any calendar quarter during the 
+                      initial 2-year period referred to in clause (ii), 
+                      an institution's rate shall be adjusted to reflect 
+                      the following schedule, based on that 
+                      institution's change in the amount of small 
+                      business lending relative to the baseline--
+                                    (I) if the amount of small business 
+                                lending has increased by less than 2.5 
+                                percent, the dividend or interest rate 
+                                shall be 5 percent;
+                                    (II) if the amount of small business 
+                                lending has increased by 2.5 percent or 
+                                greater, but by less than 5.0 percent, 
+                                the dividend or interest rate shall be 4 
+                                percent;
+                                    (III) if the amount of small 
+                                business lending has increased by 5.0 
+                                percent or greater, but by less than 7.5 
+                                percent, the dividend or interest rate 
+                                shall be 3 percent;
+                                    (IV) if the amount of small business 
+                                lending has increased by 7.5 percent or 
+                                greater, and but by less than 10.0 
+                                percent, the dividend or interest rate 
+                                shall be 2 percent; or
+                                    (V) if the amount of small business 
+                                lending has increased by 10 percent or 
+                                greater, the dividend or interest rate 
+                                shall be 1 percent.
+                    (B) Basis of initial rate.--The initial dividend or 
+                interest rate shall be based on call report data 
+                published in the quarter immediately preceding the date 
+                of the capital investment under the Program.
+                    (C) Timing of rate adjustments.--Any rate adjustment 
+                shall occur in the calendar quarter following the 
+                publication of call report data, such that the rate 
+                based on call report data from any one calendar quarter, 
+                which is published in the first following calendar 
+                quarter, shall be adjusted in that first following 
+                calendar quarter and payable in the second following 
+                quarter.
+                    (D) Rate following initial 2-year period.--
+                Generally, the rate based on call report data from the 
+                eighth calendar quarter after the date of the capital 
+                investment under the Program shall be payable until the 
+                expiration of the 4\1/2\-year period that begins on the 
+                date of the investment. In the case where the amount of 
+                small business lending has remained the same or 
+                decreased relative to the institution's baseline in the 
+                eighth quarter after the date of the capital investment 
+                under the Program, the rate shall be 7 percent until the 
+                expiration of the 4\1/2\-year period that begins on the 
+                date of the investment.
+                    (E) Rate following initial 4\1/2\ -year period.--The 
+                dividend or interest rate paid on any preferred stock or 
+                other financial instrument issued by an eligible 
+                institution that receives a capital investment under the 
+                Program shall increase to 9 percent at the end of the 
+                4\1/2\-year period
+
+[[Page 124 STAT. 2590]]
+
+                that begins on the date of the capital investment under 
+                the Program.
+                    (F) Limitation on rate reductions with respect to 
+                certain amount.--The reduction in the dividend or 
+                interest rate payable to Treasury by any eligible 
+                institution shall be limited such that the rate 
+                reduction shall not apply to a dollar amount of the 
+                investment made by Treasury that is greater than the 
+                dollar amount increase in the amount of small business 
+                lending realized under this 
+                program. <<NOTE: Applicability.>>  The Secretary may 
+                issue guidelines that will apply to new capital 
+                investments limiting the amount of capital available to 
+                eligible institutions consistent with this limitation.
+                    (G) Rate adjustments for s corporation.--Before 
+                making a capital investment in an eligible institution 
+                that is an S corporation or a corporation organized on a 
+                mutual basis, the Secretary may adjust the dividend or 
+                interest rate on the financial instrument to be issued 
+                to the Secretary, from the dividend or interest rate 
+                that would apply under subparagraphs (A) through (F), to 
+                take into account any differential tax treatment of 
+                securities issued by such eligible institution. For 
+                purpose of this subparagraph, the term ``S corporation'' 
+                has the same meaning as in section 1361(a) of the 
+                Internal Revenue Code of 1986.
+                    (H) Repayment deadline.--The capital investment 
+                received by an eligible institution under the Program 
+                shall be evidenced by preferred stock or other financial 
+                instrument that--
+                          (i) includes, as a term and condition, that 
+                      the capital investment will--
+                                    (I) be repaid not later than the end 
+                                of the 10-year period beginning on the 
+                                date of the capital investment under the 
+                                Program; or
+                                    (II) <<NOTE: Terms.>>  at the end of 
+                                such 10-year period, be subject to such 
+                                additional terms as the Secretary shall 
+                                prescribe, which shall include a 
+                                requirement that the stock or instrument 
+                                shall carry the highest dividend or 
+                                interest rate payable; and
+                          (ii) provides that the term and condition 
+                      described under clause (i) shall not apply if the 
+                      application of that term and condition would 
+                      adversely affect the capital treatment of the 
+                      stock or financial instrument under current or 
+                      successor applicable capital provisions compared 
+                      to a capital instrument with identical terms other 
+                      than the term and condition described under clause 
+                      (i).
+                    (I) Requirements on financial instruments issued by 
+                a community development financial institution loan 
+                fund.--Any equity equivalent capital issued to the 
+                Treasury by a community development loan fund receiving 
+                a capital investment under the Program shall provide 
+                that the rate at which interest is payable shall be 2 
+                percent per annum for 8 years. After 8 years, the rate 
+                at which interest is payable shall be 9 percent.
+
+[[Page 124 STAT. 2591]]
+
+            (6) <<NOTE: Applicability.>>  Additional incentives to 
+        repay.--The Secretary may, by regulation or guidance issued 
+        under section 4104(9), establish repayment incentives in 
+        addition to the incentive in paragraph (5)(E) that will apply to 
+        new capital investments in a manner that the Secretary 
+        determines to be consistent with the purposes of this subtitle.
+            (7) Capital purchase program refinance.--
+                    (A) <<NOTE: Regulations.>>  In general.--The 
+                Secretary shall, in a manner that the Secretary 
+                determines to be consistent with the purposes of this 
+                subtitle, issue regulations and other guidance to permit 
+                eligible institutions to refinance securities issued to 
+                Treasury under the CDCI and the CPP for securities to be 
+                issued under the Program.
+                    (B) Prohibition on participation by non-paying cpp 
+                participants.-- <<NOTE: Deadline.>> Subparagraph (A) 
+                shall not apply to any eligible institution that has 
+                missed more than one dividend payment due under the CPP. 
+                For purposes of this subparagraph, a CPP dividend 
+                payment that is submitted within 60 days of the due date 
+                of such payment shall not be considered a missed 
+                dividend payment.
+            (8) <<NOTE: Requirements.>>  Outreach to minorities, women, 
+        and veterans.--The Secretary shall require eligible institutions 
+        receiving capital investments under the Program to provide 
+        linguistically and culturally appropriate outreach and 
+        advertising in the applicant pool describing the availability 
+        and application process of receiving loans from the eligible 
+        institution that are made possible by the Program through the 
+        use of print, radio, television or electronic media outlets 
+        which target organizations, trade associations, and individuals 
+        that--
+                    (A) represent or work within or are members of 
+                minority communities;
+                    (B) represent or work with or are women; and
+                    (C) represent or work with or are veterans.
+            (9) Additional terms.--The Secretary may, by regulation or 
+        guidance issued under section 4104(9), make modifications that 
+        will apply to new capital investments in order to manage risks 
+        associated with the administration of the Fund in a manner 
+        consistent with the purposes of this subtitle.
+            (10) <<NOTE: Deadline.>>  Minimum underwriting standards.--
+        The appropriate Federal banking agency for an eligible 
+        institution that receives funds under the Program shall within 
+        60 days issue guidance regarding prudent underwriting standards 
+        that must be used for loans made by the eligible institution 
+        using such funds.
+SEC. 4104. ADDITIONAL AUTHORITIES OF THE SECRETARY.
+
+    The Secretary may take such actions as the Secretary deems necessary 
+to carry out the authorities in this subtitle, including, without 
+limitation, the following:
+            (1) The Secretary may use the services of any agency or 
+        instrumentality of the United States or component thereof on a 
+        reimbursable basis, and any such agency or instrumentality or 
+        component thereof is authorized to provide services as requested 
+        by the Secretary using all authorities vested in or delegated to 
+        that agency, instrumentality, or component.
+
+[[Page 124 STAT. 2592]]
+
+            (2) The Secretary may enter into contracts, including 
+        contracts for services authorized by section 3109 of title 5, 
+        United States Code.
+            (3) The Secretary may designate any bank, savings 
+        association, trust company, security broker or dealer, asset 
+        manager, or investment adviser as a financial agent of the 
+        Federal Government and such institution shall perform all such 
+        reasonable duties related to this subtitle as financial agent of 
+        the Federal Government as may be required. The Secretary shall 
+        have authority to amend existing agreements with financial 
+        agents, entered into during the 2-year period before the date of 
+        enactment of this Act, to perform reasonable duties related to 
+        this subtitle.
+            (4) The Secretary may exercise any rights received in 
+        connection with any preferred stock or other financial 
+        instruments or assets purchased or acquired pursuant to the 
+        authorities granted under this subtitle.
+            (5) Subject to section 4103(b)(3), the Secretary may manage 
+        any assets purchased under this subtitle, including revenues and 
+        portfolio risks therefrom.
+            (6) The Secretary may sell, dispose of, transfer, exchange 
+        or enter into securities loans, repurchase transactions, or 
+        other financial transactions in regard to, any preferred stock 
+        or other financial instrument or asset purchased or acquired 
+        under this subtitle, upon terms and conditions and at a price 
+        determined by the Secretary.
+            (7) The Secretary may manage or prohibit conflicts of 
+        interest that may arise in connection with the administration 
+        and execution of the authorities provided under this subtitle.
+            (8) The Secretary may establish and use vehicles, subject to 
+        supervision by the Secretary, to purchase, hold, and sell 
+        preferred stock or other financial instruments and issue 
+        obligations.
+            (9) The Secretary may, in consultation with the 
+        Administrator of the Small Business Administration, issue such 
+        regulations and other guidance as may be necessary or 
+        appropriate to define terms or carry out the authorities or 
+        purposes of this subtitle.
+SEC. 4105. CONSIDERATIONS.
+
+    In exercising the authorities granted in this subtitle, the 
+Secretary shall take into consideration--
+            (1) increasing the availability of credit for small 
+        businesses;
+            (2) providing funding to minority-owned eligible 
+        institutions and other eligible institutions that serve small 
+        businesses that are minority-, veteran-, and women-owned and 
+        that also serve low- and moderate-income, minority, and other 
+        underserved or rural communities;
+            (3) protecting and increasing American jobs;
+            (4) increasing the opportunity for small business 
+        development in areas with high unemployment rates that exceed 
+        the national average;
+            (5) ensuring that all eligible institutions may apply to 
+        participate in the program established under this subtitle, 
+        without discrimination based on geography;
+            (6) providing transparency with respect to use of funds 
+        provided under this subtitle;
+
+[[Page 124 STAT. 2593]]
+
+            (7) minimizing the cost to taxpayers of exercising the 
+        authorities;
+            (8) promoting and engaging in financial education to would-
+        be borrowers; and
+            (9) providing funding to eligible institutions that serve 
+        small businesses directly affected by the discharge of oil 
+        arising from the explosion on and sinking of the mobile offshore 
+        drilling unit Deepwater Horizon and small businesses in 
+        communities that have suffered negative economic effects as a 
+        result of that discharge with particular consideration to States 
+        along the coast of the Gulf of Mexico.
+SEC. 4106. REPORTS.
+
+    The Secretary shall provide to the appropriate committees of 
+Congress--
+            (1) within 7 days of the end of each month commencing with 
+        the first month in which transactions are made under the 
+        Program, a written report describing all of the transactions 
+        made during the reporting period pursuant to the authorities 
+        granted under this subtitle;
+            (2) <<NOTE: Effective date.>>  after the end of March and 
+        the end of September, commencing September 30, 2010, a written 
+        report on all projected costs and liabilities, all operating 
+        expenses, including compensation for financial agents, and all 
+        transactions made by the Fund, which shall include participating 
+        institutions and amounts each institution has received under the 
+        Program; and
+            (3) within 7 days of the end of each calendar quarter 
+        commencing with the first calendar quarter in which transactions 
+        are made under the Program, a written report detailing how 
+        eligible institutions participating in the Program have used the 
+        funds such institutions received under the Program.
+SEC. 4107. OVERSIGHT AND AUDITS.
+
+    (a) Inspector General Oversight.--The Inspector General of the 
+Department of the Treasury shall conduct, supervise, and coordinate 
+audits and investigations of the Program through the Office of Small 
+Business Lending Fund Program Oversight established under subsection 
+(b).
+    (b) Office of Small Business Lending Fund Program Oversight.--
+            (1) Establishment.--There is hereby established within the 
+        Office of the Inspector General of the Department of the 
+        Treasury a new office to be named the ``Office of Small Business 
+        Lending Fund Program Oversight'' to provide oversight of the 
+        Program.
+            (2) <<NOTE: Appointment.>>  Leadership.--The Inspector 
+        General shall appoint a Special Deputy Inspector General for 
+        SBLF Program Oversight to lead the Office, with commensurate 
+        staff, who shall report directly to the Inspector General and 
+        who shall be responsible for the performance of all auditing and 
+        investigative activities relating to the Program.
+            (3) Reporting.--
+                    (A) In general.--The Inspector General shall issue a 
+                report no less than two times a year to the Congress and 
+                the Secretary devoted to the oversight provided by the 
+                Office, including any recommendations for improvements 
+                to the Program.
+
+[[Page 124 STAT. 2594]]
+
+                    (B) Recommendations.--With respect to any 
+                deficiencies identified in a report under subparagraph 
+                (A), the Secretary shall either--
+                          (i) take actions to address such deficiencies; 
+                      or
+                          (ii) <<NOTE: Certification.>>  certify to the 
+                      appropriate committees of Congress that no action 
+                      is necessary or appropriate.
+            (4) Coordination.--The Inspector General, in maximizing the 
+        effectiveness of the Office, shall work with other Offices of 
+        Inspector General, as appropriate, to minimize duplication of 
+        effort and ensure comprehensive oversight of the Program.
+            (5) <<NOTE: Time period.>>  Termination.--The Office shall 
+        terminate at the end of the 6-month period beginning on the date 
+        on which all capital investments are repaid under the Program or 
+        the date on which the Secretary determines that any remaining 
+        capital investments will not be repaid.
+            (6) Definitions.--For purposes of this subsection:
+                    (A) Office.--The term ``Office'' means the Office of 
+                Small Business Lending Fund Program Oversight 
+                established under paragraph (1).
+                    (B) Inspector general.--The term ``Inspector 
+                General'' means the Inspector General of the Department 
+                of the Treasury.
+
+    (c) <<NOTE: Deadline. Reports.>>  GAO Audit.--The Comptroller 
+General of the United States shall perform an annual audit of the 
+Program and issue a report to the appropriate committees of Congress 
+containing the results of such audit.
+
+    (d) Required Certifications.--
+            (1) Eligible institution certification.--Each eligible 
+        institution that participates in the Program must certify that 
+        such institution is in compliance with the requirements of 
+        section 103.121 of title 31, Code of Federal Regulations, a 
+        regulation that, at a minimum, requires financial institutions, 
+        as that term is defined in 31 U.S.C. 5312(a)(2) and (c)(1)(A), 
+        to implement reasonable procedures to verify the identity of any 
+        person seeking to open an account, to the extent reasonable and 
+        practicable, maintain records of the information used to verify 
+        the person's identity, and determine whether the person appears 
+        on any lists of known or suspected terrorists or terrorist 
+        organizations provided to the financial institution by any 
+        government agency.
+            (2) Loan recipients.--With respect to funds received by an 
+        eligible institution under the Program, any business receiving a 
+        loan from the eligible institution using such funds after the 
+        date of the enactment of this Act shall certify to such eligible 
+        institution that the principals of such business have not been 
+        convicted of a sex offense against a minor (as such terms are 
+        defined in section 111 of the Sex Offender Registration and 
+        Notification Act (42 U.S.C. 16911)).
+
+    (e) Prohibition on Pornography.--None of the funds made available 
+under this subtitle may be used to pay the salary of any individual 
+engaged in activities related to the Program who has been officially 
+disciplined for violations of subpart G of the Standards of Ethical 
+Conduct for Employees of the Executive Branch for viewing, downloading, 
+or exchanging pornography, including child pornography, on a Federal 
+Government computer or while performing official Federal Government 
+duties.
+
+[[Page 124 STAT. 2595]]
+
+SEC. 4108. CREDIT REFORM; FUNDING.
+
+    (a) Credit Reform.--The cost of purchases of preferred stock and 
+other financial instruments made as capital investments under this 
+subtitle shall be determined as provided under the Federal Credit Reform 
+Act of 1990 (2 U.S.C. 661 et seq.).
+    (b) <<NOTE: Appropriation authorization.>>  Funds Made Available.--
+There are hereby appropriated, out of funds in the Treasury not 
+otherwise appropriated, such sums as may be necessary to pay the costs 
+of $30,000,000,000 of capital investments in eligible institutions, 
+including the costs of modifying such investments, and reasonable costs 
+of administering the program of making, holding, managing, and selling 
+the capital investments.
+SEC. 4109. TERMINATION AND CONTINUATION OF AUTHORITIES.
+
+    (a) Termination of Investment Authority.--The authority to make 
+capital investments in eligible institutions, including commitments to 
+purchase preferred stock or other instruments, provided under this 
+subtitle shall terminate 1 year after the date of enactment of this Act.
+    (b) Continuation of Other Authorities.--The authorities of the 
+Secretary under section 4104 shall not be limited by the termination 
+date in subsection (a).
+SEC. 4110. PRESERVATION OF AUTHORITY.
+
+    Nothing in this subtitle may be construed to limit the authority of 
+the Secretary under any other provision of law.
+SEC. 4111. ASSURANCES.
+
+    (a) Small Business Lending Fund Separate From TARP.--The Small 
+Business Lending Fund Program is established as separate and distinct 
+from the Troubled Asset Relief Program established by the Emergency 
+Economic Stabilization Act of 2008. An institution shall not, by virtue 
+of a capital investment under the Small Business Lending Fund Program, 
+be considered a recipient of the Troubled Asset Relief Program.
+    (b) Change in Law.--If, after a capital investment has been made in 
+an eligible institution under the Program, there is a change in law that 
+modifies the terms of the investment or program in a materially adverse 
+respect for the eligible institution, the eligible institution may, 
+after consultation with the appropriate Federal banking agency for the 
+eligible institution, repay the investment without impediment.
+SEC. 4112. STUDY AND REPORT WITH RESPECT TO WOMEN-OWNED, VETERAN-
+                          OWNED, AND MINORITY-OWNED BUSINESSES.
+
+    (a) Study.--The Secretary shall conduct a study of the impact of the 
+Program on women-owned businesses, veteran-owned businesses, and 
+minority-owned businesses.
+    (b) Report.--Not later than one year after the date of enactment of 
+this Act, the Secretary shall submit to Congress a report on the results 
+of the study conducted pursuant to subsection (a). To the extent 
+possible, the Secretary shall disaggregate the results of such study by 
+ethnic group and gender.
+    (c) Information Provided to the Secretary.--Eligible institutions 
+that participate in the Program shall provide the Secretary with such 
+information as the Secretary may require to carry out the study required 
+by this section.
+
+[[Page 124 STAT. 2596]]
+
+SEC. 4113. SENSE OF CONGRESS.
+
+    It is the sense of Congress that the Federal Deposit Insurance 
+Corporation and other bank regulators are sending mixed messages to 
+banks regarding regulatory capital requirements and lending standards, 
+which is a contributing cause of decreased small business lending and 
+increased regulatory uncertainty at community banks.
+
+                      Subtitle B--Other Provisions
+
+ PART I-- <<NOTE: Export Promotion Act of 2010.>> SMALL BUSINESS EXPORT 
+PROMOTION INITIATIVES
+SEC. 4221. <<NOTE: 15 USC 271 note.>>  SHORT TITLE.
+
+    This part may be cited as the ``Export Promotion Act of 2010''.
+SEC. 4222. GLOBAL BUSINESS DEVELOPMENT AND PROMOTION ACTIVITIES OF 
+                          THE DEPARTMENT OF COMMERCE.
+
+    (a) Increase in Employees With Responsibility for Global Business 
+Development and Promotion Activities.--
+            (1) <<NOTE: Time period. Effective date.>>  In general.--
+        During the 24-month period beginning on the date of the 
+        enactment of this Act, the Secretary of Commerce shall increase 
+        the number of full-time departmental employees whose primary 
+        responsibilities involve promoting or facilitating participation 
+        by United States businesses in the global marketplace and 
+        facilitating the entry into, or expansion of, such participation 
+        by United States businesses. In carrying out this subsection, 
+        the Secretary shall ensure that--
+                    (A) the cohort of such employees is increased by not 
+                less than 80 persons; and
+                    (B) a substantial portion of the increased cohort is 
+                stationed outside the United States.
+            (2) Enhanced focus on united states small- and medium-sized 
+        businesses.--In carrying out this subsection, the Secretary 
+        shall take such action as may be necessary to ensure that the 
+        activities of the Department of Commerce relating to promoting 
+        and facilitating participation by United States businesses in 
+        the global marketplace include promoting and facilitating such 
+        participation by small and medium-sized businesses in the United 
+        States.
+            (3) Authorization of appropriations.--There are authorized 
+        to be appropriated to the Secretary for each of the fiscal years 
+        2011 and 2012 such sums as may be necessary to carry out this 
+        section.
+
+    (b) Additional Funding for Global Business Development and Promotion 
+Activities of the Department of Commerce.--
+            (1) <<NOTE: Appropriation authorization.>>  In general.--
+        There are authorized to be appropriated to the Secretary of 
+        Commerce for the period beginning on the date of the enactment 
+        of this Act and ending 18 months thereafter, $30,000,000 to 
+        promote or facilitate participation by United States businesses 
+        in the global marketplace and facilitating the entry into, or 
+        expansion of, such participation by United States businesses.
+            (2) Requirements.--In obligating and expending the funds 
+        authorized to be appropriated by paragraph (1), the Secretary of 
+        Commerce shall give preference to activities that--
+
+[[Page 124 STAT. 2597]]
+
+                    (A) assist small- and medium-sized businesses in the 
+                United States; and
+                    (B) the Secretary determines will create or sustain 
+                the greatest number of jobs in the United States and 
+                obtain the maximum return on investment.
+SEC. 4223. ADDITIONAL FUNDING TO IMPROVE ACCESS TO GLOBAL MARKETS 
+                          FOR RURAL BUSINESSES.
+
+    (a) In General.--There are authorized to be appropriated to the 
+Secretary of Commerce $5,000,000 for each of the fiscal years 2011 and 
+2012 for improving access to the global marketplace for goods and 
+services provided by rural businesses in the United States.
+    (b) Requirements.--In obligating and expending the funds authorized 
+to be appropriated by subsection (a), the Secretary of Commerce shall 
+give preference to activities that--
+            (1) assist small- and medium-sized businesses in the United 
+        States; and
+            (2) the Secretary determines will create or sustain the 
+        greatest number of jobs in the United States and obtain the 
+        maximum return on investment.
+SEC. 4224. ADDITIONAL FUNDING FOR THE EXPORTECH PROGRAM.
+
+    (a) <<NOTE: Time period.>>  In General.--There are authorized to be 
+appropriated to the Secretary of Commerce $11,000,000 for the period 
+beginning on the date of the enactment of this Act and ending 18 months 
+thereafter, to expand ExporTech, a joint program of the Hollings 
+Manufacturing Partnership Program and the Export Assistance Centers of 
+the Department of Commerce.
+
+    (b) Requirements.--In obligating and expending the funds authorized 
+to be appropriated by subsection (a), the Secretary of Commerce shall 
+give preference to activities that--
+            (1) assist small- and medium-sized businesses in the United 
+        States; and
+            (2) the Secretary determines will create or sustain the 
+        greatest number of jobs in the United States and obtain the 
+        maximum return on investment.
+SEC. 4225. ADDITIONAL FUNDING FOR THE MARKET DEVELOPMENT 
+                          COOPERATOR PROGRAM OF THE DEPARTMENT OF 
+                          COMMERCE.
+
+    (a) <<NOTE: Time period.>>  In General.--There are authorized to be 
+appropriated to the Secretary of Commerce for the period beginning on 
+the date of the enactment of this Act and ending 18 months thereafter, 
+$15,000,000 for the Manufacturing and Services unit of the International 
+Trade Administration--
+            (1) to establish public-private partnerships under the 
+        Market Development Cooperator Program of the International Trade 
+        Administration; and
+            (2) to underwrite a portion of the start-up costs for new 
+        projects carried out under that Program to strengthen the 
+        competitiveness and market share of United States industry, not 
+        to exceed, for each such project, the lesser of--
+                    (A) \1/3\ of the total start-up costs for the 
+                project; or
+                    (B) $500,000.
+
+    (b) Requirements.--In obligating and expending the funds authorized 
+to be appropriated by subsection (a), the Secretary of Commerce shall 
+give preference to activities that--
+
+[[Page 124 STAT. 2598]]
+
+            (1) assist small- and medium-sized businesses in the United 
+        States; and
+            (2) the Secretary determines will create or sustain the 
+        greatest number of jobs in the United States and obtain the 
+        maximum return on investment.
+SEC. 4226. HOLLINGS MANUFACTURING PARTNERSHIP PROGRAM; TECHNOLOGY 
+                          INNOVATION PROGRAM.
+
+    (a) Hollings Manufacturing Partnership Program.--Section 25(f) of 
+the National Institute of Standards and Technology Act (15 U.S.C. 
+278k(f)) is amended by adding at the end the following:
+            ``(7) Global marketplace projects.--In making awards under 
+        this subsection, the Director, in consultation with the 
+        Manufacturing Extension Partnership Advisory Board and the 
+        Secretary of Commerce, may--
+                    ``(A) take into consideration whether an application 
+                has significant potential for enhancing the 
+                competitiveness of small and medium-sized United States 
+                manufacturers in the global marketplace; and
+                    ``(B) give a preference to applications for such 
+                projects to the extent the Director deems appropriate, 
+                taking into account the broader purposes of this 
+                subsection.''.
+
+    (b) <<NOTE: Grants. Contracts. 15 USC 278n note.>>  Technology 
+Innovation Program.--In awarding grants, cooperative agreements, or 
+contracts under section 28 of the National Institute of Standards and 
+Technology Act (15 U.S.C. 278n), in addition to the award criteria set 
+forth in subsection (c) of that section, the Director of the National 
+Institute of Standards and Technology may take into consideration 
+whether an application has significant potential for enhancing the 
+competitiveness of small- and medium-sized businesses in the United 
+States in the global marketplace. <<NOTE: Consultation.>>  The Director 
+shall consult with the Technology Innovation Program Advisory Board and 
+the Secretary of Commerce in implementing this subsection.
+SEC. 4227. SENSE OF THE SENATE CONCERNING FEDERAL COLLABORATION 
+                          WITH STATES ON EXPORT PROMOTION ISSUES.
+
+    It is the sense of the Senate that the Secretary of Commerce should 
+enhance Federal collaboration with the States on export promotion issues 
+by--
+            (1) providing the necessary training to the staff at State 
+        international trade agencies to enable them to assist the United 
+        States and Foreign Commercial Service (established by section 
+        2301 of the Export Enhancement Act of 1988 (15 U.S.C. 4721)) in 
+        providing counseling and other export services to businesses in 
+        their communities; and
+            (2) entering into agreements with State international trade 
+        agencies for those agencies to deliver export promotion services 
+        in their local communities in order to extend the outreach of 
+        United States and Foreign Commercial Service programs.
+SEC. 4228. <<NOTE: Columbia. Republic of Korea. Panama.>>  REPORT 
+                          ON TARIFF AND NONTARIFF BARRIERS.
+
+    Not later than 90 days after the date of the enactment of this Act, 
+the Secretary of Commerce, in consultation with the United States Trade 
+Representative and other appropriate entities, shall report to Congress 
+on the tariff and nontariff barriers imposed by Colombia, the Republic 
+of Korea, and Panama with respect
+
+[[Page 124 STAT. 2599]]
+
+to exports of articles from the United States, including articles 
+exported or produced by small- and medium-sized businesses in the United 
+States.
+
+                         PART II--MEDICARE FRAUD
+
+SEC. 4241. <<NOTE: 42 USC 1320a-7m.>>  USE OF PREDICTIVE MODELING 
+                          AND OTHER ANALYTICS TECHNOLOGIES TO 
+                          IDENTIFY AND PREVENT WASTE, FRAUD, AND 
+                          ABUSE IN THE MEDICARE FEE-FOR-SERVICE 
+                          PROGRAM.
+
+    (a) Use in the Medicare Fee-for-service Program.--The Secretary 
+shall use predictive modeling and other analytics technologies (in this 
+section referred to as ``predictive analytics technologies'') to 
+identify improper claims for reimbursement and to prevent the payment of 
+such claims under the Medicare fee-for-service program.
+    (b) Predictive Analytics Technologies Requirements.--The predictive 
+analytics technologies used by the Secretary shall--
+            (1) capture Medicare provider and Medicare beneficiary 
+        activities across the Medicare fee-for-service program to 
+        provide a comprehensive view across all providers, 
+        beneficiaries, and geographies within such program in order to--
+                    (A) identify and analyze Medicare provider networks, 
+                provider billing patterns, and beneficiary utilization 
+                patterns; and
+                    (B) identify and detect any such patterns and 
+                networks that represent a high risk of fraudulent 
+                activity;
+            (2) be integrated into the existing Medicare fee-for-service 
+        program claims flow with minimal effort and maximum efficiency;
+            (3) be able to--
+                    (A) analyze large data sets for unusual or 
+                suspicious patterns or anomalies or contain other 
+                factors that are linked to the occurrence of waste, 
+                fraud, or abuse;
+                    (B) undertake such analysis before payment is made; 
+                and
+                    (C) prioritize such identified transactions for 
+                additional review before payment is made in terms of the 
+                likelihood of potential waste, fraud, and abuse to more 
+                efficiently utilize investigative resources;
+            (4) capture outcome information on adjudicated claims for 
+        reimbursement to allow for refinement and enhancement of the 
+        predictive analytics technologies on the basis of such outcome 
+        information, including post-payment information about the 
+        eventual status of a claim; and
+            (5) prevent the payment of claims for reimbursement that 
+        have been identified as potentially wasteful, fraudulent, or 
+        abusive until such time as the claims have been verified as 
+        valid.
+
+    (c) Implementation Requirements.--
+            (1) <<NOTE: Deadline.>>  Request for proposals.--Not later 
+        than January 1, 2011, the Secretary shall issue a request for 
+        proposals to carry out this section during the first year of 
+        implementation. To the extent the Secretary determines 
+        appropriate--
+                    (A) the initial request for proposals may include 
+                subsequent implementation years; and
+
+[[Page 124 STAT. 2600]]
+
+                    (B) the Secretary may issue additional requests for 
+                proposals with respect to subsequent implementation 
+                years.
+            (2) <<NOTE: Contracts.>>  First implementation year.--The 
+        initial request for proposals issued under paragraph (1) shall 
+        require the contractors selected to commence using predictive 
+        analytics technologies on July 1, 2011, in the 10 States 
+        identified by the Secretary as having the highest risk of waste, 
+        fraud, or abuse in the Medicare fee-for-service program.
+            (3) <<NOTE: Applicability.>>  Second implementation year.--
+        Based on the results of the report and recommendation required 
+        under subsection (e)(1)(B), the Secretary shall expand the use 
+        of predictive analytics technologies on October 1, 2012, to 
+        apply to an additional 10 States identified by the Secretary as 
+        having the highest risk of waste, fraud, or abuse in the 
+        Medicare fee-for-service program, after the States identified 
+        under paragraph (2).
+            (4) Third implementation year.--Based on the results of the 
+        report and recommendation required under subsection (e)(2), the 
+        Secretary shall expand the use of predictive analytics 
+        technologies on January 1, 2014, to apply to the Medicare fee-
+        for-service program in any State not identified under paragraph 
+        (2) or (3) and the commonwealths and territories.
+            (5) Fourth implementation year.--Based on the results of the 
+        report and recommendation required under subsection (e)(3), the 
+        Secretary shall expand the use of predictive analytics 
+        technologies, beginning April 1, 2015, to apply to Medicaid and 
+        CHIP. To the extent the Secretary determines appropriate, such 
+        expansion may be made on a phased-in basis.
+            (6) <<NOTE: Certification. Time period.>>  Option for 
+        refinement and evaluation.--If, with respect to the first, 
+        second, or third implementation year, the Inspector General of 
+        the Department of Health and Human Services certifies as part of 
+        the report required under subsection (e) for that year no or 
+        only nominal actual savings to the Medicare fee-for-service 
+        program, the Secretary may impose a moratorium, not to exceed 12 
+        months, on the expansion of the use of predictive analytics 
+        technologies under this section for the succeeding year in order 
+        to refine the use of predictive analytics technologies to 
+        achieve more than nominal savings before further expansion. If a 
+        moratorium is imposed in accordance with this paragraph, the 
+        implementation dates applicable for the succeeding year or years 
+        shall be adjusted to reflect the length of the moratorium 
+        period.
+
+    (d) Contractor Selection, Qualifications, and Data Access 
+Requirements.--
+            (1) Selection.--
+                    (A) In general.--The Secretary shall select 
+                contractors to carry out this section using competitive 
+                procedures as provided for in the Federal Acquisition 
+                Regulation.
+                    (B) Number of contractors.--The Secretary shall 
+                select at least 2 contractors to carry out this section 
+                with respect to any year.
+            (2) Qualifications.--
+                    (A) In general.--The Secretary shall enter into a 
+                contract under this section with an entity only if the 
+                entity--
+                          (i) has leadership and staff who--
+
+[[Page 124 STAT. 2601]]
+
+                                    (I) have the appropriate clinical 
+                                knowledge of, and experience with, the 
+                                payment rules and regulations under the 
+                                Medicare fee-for-service program; and
+                                    (II) have direct management 
+                                experience and proficiency utilizing 
+                                predictive analytics technologies 
+                                necessary to carry out the requirements 
+                                under subsection (b); or
+                          (ii) has a contract, or will enter into a 
+                      contract, with another entity that has leadership 
+                      and staff meeting the criteria described in clause 
+                      (i).
+                    (B) Conflict of interest.--The Secretary may only 
+                enter into a contract under this section with an entity 
+                to the extent that the entity complies with such 
+                conflict of interest standards as are generally 
+                applicable to Federal acquisition and procurement.
+            (3) Data access.--The Secretary shall provide entities with 
+        a contract under this section with appropriate access to data 
+        necessary for the entity to use predictive analytics 
+        technologies in accordance with the contract.
+
+    (e) <<NOTE: Public information.>>  Reporting Requirements.--
+            (1) First implementation year report.--Not later than 3 
+        months after the completion of the first implementation year 
+        under this section, the Secretary shall submit to the 
+        appropriate committees of Congress and make available to the 
+        public a report that includes the following:
+                    (A) A description of the implementation of the use 
+                of predictive analytics technologies during the year.
+                    (B) A certification of the Inspector General of the 
+                Department of Health and Human Services that--
+                          (i) specifies the actual and projected savings 
+                      to the Medicare fee-for-service program as a 
+                      result of the use of predictive analytics 
+                      technologies, including estimates of the amounts 
+                      of such savings with respect to both improper 
+                      payments recovered and improper payments avoided;
+                          (ii) the actual and projected savings to the 
+                      Medicare fee-for-service program as a result of 
+                      such use of predictive analytics technologies 
+                      relative to the return on investment for the use 
+                      of such technologies and in comparison to other 
+                      strategies or technologies used to prevent and 
+                      detect fraud, waste, and abuse in the Medicare 
+                      fee-for-service program; and
+                          (iii) includes recommendations regarding--
+                                    (I) whether the Secretary should 
+                                continue to use predictive analytics 
+                                technologies;
+                                    (II) whether the use of such 
+                                technologies should be expanded in 
+                                accordance with the requirements of 
+                                subsection (c); and
+                                    (III) any modifications or 
+                                refinements that should be made to 
+                                increase the amount of actual or 
+                                projected savings or mitigate any 
+                                adverse impact on Medicare beneficiaries 
+                                or providers.
+                    (C) An analysis of the extent to which the use of 
+                predictive analytics technologies successfully prevented 
+                and detected waste, fraud, or abuse in the Medicare fee-
+                for-service program.
+
+[[Page 124 STAT. 2602]]
+
+                    (D) A review of whether the predictive analytics 
+                technologies affected access to, or the quality of, 
+                items and services furnished to Medicare beneficiaries.
+                    (E) A review of what effect, if any, the use of 
+                predictive analytics technologies had on Medicare 
+                providers.
+                    (F) Any other items determined appropriate by the 
+                Secretary.
+            (2) Second year implementation report.--Not later than 3 
+        months after the completion of the second implementation year 
+        under this section, the Secretary shall submit to the 
+        appropriate committees of Congress and make available to the 
+        public a report that includes, with respect to such year, the 
+        items required under paragraph (1) as well as any other 
+        additional items determined appropriate by the Secretary with 
+        respect to the report for such year.
+            (3) Third year implementation report.--Not later than 3 
+        months after the completion of the third implementation year 
+        under this section, the Secretary shall submit to the 
+        appropriate committees of Congress, and make available to the 
+        public, a report that includes with respect to such year, the 
+        items required under paragraph (1), as well as any other 
+        additional items determined appropriate by the Secretary with 
+        respect to the report for such year, and the following:
+                    (A) An analysis of the cost-effectiveness and 
+                feasibility of expanding the use of predictive analytics 
+                technologies to Medicaid and CHIP.
+                    (B) An analysis of the effect, if any, the 
+                application of predictive analytics technologies to 
+                claims under Medicaid and CHIP would have on States and 
+                the commonwealths and territories.
+                    (C) Recommendations regarding the extent to which 
+                technical assistance may be necessary to expand the 
+                application of predictive analytics technologies to 
+                claims under Medicaid and CHIP, and the type of any such 
+                assistance.
+
+    (f) Independent Evaluation and Report.--
+            (1) <<NOTE: Grants. Contracts.>>  Evaluation.--Upon 
+        completion of the first year in which predictive analytics 
+        technologies are used with respect to claims under Medicaid and 
+        CHIP, the Secretary shall, by grant, contract, or interagency 
+        agreement, conduct an independent evaluation of the use of 
+        predictive analytics technologies under the Medicare fee-for-
+        service program and Medicaid and CHIP. The evaluation shall 
+        include an analysis with respect to each such program of the 
+        items required for the third year implementation report under 
+        subsection (e)(3).
+            (2) Report.--Not later than 18 months after the evaluation 
+        required under paragraph (1) is initiated, the Secretary shall 
+        submit a report to Congress on the evaluation that shall include 
+        the results of the evaluation, the Secretary's response to such 
+        results and, to the extent the Secretary determines appropriate, 
+        recommendations for legislation or administrative actions.
+
+    (g) Waiver Authority.--The Secretary may waive such provisions of 
+titles XI, XVIII, XIX, and XXI of the Social Security Act, including 
+applicable prompt payment requirements under titles XVIII and XIX of 
+such Act, as the Secretary determines to be appropriate to carry out 
+this section.
+    (h) Funding.--
+
+[[Page 124 STAT. 2603]]
+
+            (1) Appropriation.--Out of any funds in the Treasury not 
+        otherwise appropriated, there is appropriated to the Secretary 
+        to carry out this section, $100,000,000 for the period beginning 
+        January 1, 2011, to remain available until expended.
+            (2) Reservations.--
+                    (A) Independent evaluation.--The Secretary shall 
+                reserve not more than 5 percent of the funds 
+                appropriated under paragraph (1) for purposes of 
+                conducting the independent evaluation required under 
+                subsection (f).
+                    (B) Application to medicaid and chip.--The Secretary 
+                shall reserve such portion of the funds appropriated 
+                under paragraph (1) as the Secretary determines 
+                appropriate for purposes of providing assistance to 
+                States for administrative expenses in the event of the 
+                expansion of predictive analytics technologies to claims 
+                under Medicaid and CHIP.
+
+    (i) Definitions.--In this section:
+            (1) Commonwealths and territories.--The term ``commonwealth 
+        and territories'' includes the Commonwealth of Puerto Rico, the 
+        Virgin Islands, Guam, American Samoa, the Commonwealth of the 
+        Northern Mariana Islands, and any other territory or possession 
+        of the United States in which the Medicare fee-for-service 
+        program, Medicaid, or CHIP operates.
+            (2) CHIP.--The term ``CHIP'' means the Children's Health 
+        Insurance Program established under title XXI of the Social 
+        Security Act (42 U.S.C. 1397aa et seq.).
+            (3) Medicaid.--The term ``Medicaid'' means the program to 
+        provide grants to States for medical assistance programs 
+        established under title XIX of the Social Security Act (42 
+        U.S.C. 1396 et seq.).
+            (4) Medicare beneficiary.--The term ``Medicare beneficiary'' 
+        means an individual enrolled in the Medicare fee-for-service 
+        program.
+            (5) Medicare fee-for-service program.--The term ``Medicare 
+        fee-for-service program'' means the original medicare fee-for-
+        service program under parts A and B of title XVIII of the Social 
+        Security Act (42 U.S.C. 1395 et seq.).
+            (6) Medicare provider.--The term ``Medicare provider'' means 
+        a provider of services (as defined in subsection (u) of section 
+        1861 of the Social Security Act (42 U.S.C. 1395x)) and a 
+        supplier (as defined in subsection (d) of such section).
+            (7) Secretary.--The term ``Secretary'' means the Secretary 
+        of Health and Human Services, acting through the Administrator 
+        of the Centers for Medicare & Medicaid Services.
+            (8) State.--The term ``State'' means each of the 50 States 
+        and the District of Columbia.
+
+                      TITLE V--BUDGETARY PROVISIONS
+
+SEC. 5001. DETERMINATION OF BUDGETARY EFFECTS.
+
+    The budgetary effects of this Act, for the purpose of complying with 
+the Statutory Pay-As-You-Go-Act of 2010, shall be determined by 
+reference to the latest statement titled ``Budgetary Effects of PAYGO 
+Legislation'' for this Act, submitted for printing in the
+
+[[Page 124 STAT. 2604]]
+
+Congressional Record by the Chairman of the Senate Budget Committee, 
+provided that such statement has been submitted prior to the vote on 
+passage.
+
+    Approved September 27, 2010.
+
+LEGISLATIVE HISTORY--H.R. 5297:
+---------------------------------------------------------------------------
+
+HOUSE REPORTS: No. 111-499 (Comm. on Financial Services).
+CONGRESSIONAL RECORD, Vol. 156 (2010):
+            June 16, 17, considered and passed House.
+            June 29, July 19, 21, 22, 27-29, Aug. 5, Sept. 14-16, 
+                considered and passed Senate, amended.
+            Sept. 23, House concurred in Senate amendment.
+DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2010):
+            Sept. 27, Presidential remarks.
+
+                                  <all>
+
diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute101_pg1330_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute101_pg1330_extract.pdf new file mode 100644 index 00000000..7f60d641 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute101_pg1330_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute101_pg1330_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute101_pg1330_extract.pdf.txt new file mode 100644 index 00000000..1f3aadd5 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute101_pg1330_extract.pdf.txt @@ -0,0 +1,117 @@ + PUBLIC LAW 100-203—DEC. 22, 1987 101 STAT. 1330-295 + (b) STUDIES.—(1) The Secretary of Health and Human Services +shall conduct a study of the attorneys' fee payment process under +title II of the Social Security Act. Such study shall— + (A) assess the levels of reimbursement to attorneys, giving + consideration to the contingent nature of most arrangements + between claimants and their legal representatives, and propose + alternative methods for establishing fees which take the nature + of these arrangements into account, and + (B) suggest changes aimed at eliminating unnecessary delays + in the approval and payment of attorneys' fees and thereby + streamlining the payment process. '' "' +In conducting this study, the Secretary shall consult with individ- +uals who represent the views of attorneys and with others who +represent the views of claimants. + (2) At the same time, the Comptroller General shall conduct a +study of the fee approval system, including at a minimum— + (A) a study of the impact of the current system on claimants + and attorneys, + (B) an identification of obstacles to the timely payment of + attorneys' fees under present law, and + (C) an assessment of the effect, if any, which the reduced limit + on attorneys' fees in effect immediately prior to the enactment + of this Act has had on access to legal representation by + applicants for disability insurance benefits. + (3) 'The studies required by paragraphs (1) and (2), along with any +recommendations resulting therefrom, shall be submitted to the +Congress no later than July 1, 1988. +SEC. 9022. CORPORATE DIRECTORS. + (a) SOCIAL SECURITY ACT AMENDMENT.—Section 211(a) of the +Social Security Act is amended by adding at the end thereof the 42 use 4ii. +following new paragraph: + "Any income of an individual which results from or is attributable +to the performance of services by such individual as a director of a j ;:.• > +corporation during any taxable year shall be deemed to have been +derived (and received) by such individual in that year, at the time +the services were performed, regardless of when the income is +actually paid to or received by such individual (unless it was actu- +ally paid and received prior to that year).". + (b) SECA AMENDMENT.—Section 1402(a) of the Internal Revenue +Code of 1986 (relating to definition of net earnings from self-employ- 26 USC 1402. +ment) is amended by adding at the end thereof the following new +paragraph: + "Any income of an individual which results from or is attributable +to the performance of services by such individual gis a director of a +corporation during any taxable year shall be deemed to have been +derived (and received) by such individual in that year, at the time +the services were performed, regardless of when the income is +actually paid to or received by such individual (unless it was actu- +ally paid and received prior to that year).". + (c) EFFECTIVE DATE.—The amendments made by this section shall +apply with respect to services performed in taxable years beginning +on or after January 1, 1988. +SEC. 9023. TECHNICAL CORRECTIONS. + (a) The heading of section 210(p) of the Social Security Act is 42 USC 410. +amended to read as follows: + + + + + 91-194 O - 90 - 35 : QL.3 Part 2 + 101 STAT. 1330-296 PUBLIC LAW 100-203—DEC. 22, 1987 + "Medicare Qualified Government Employment". +42 use 411. (b)(1) Section 211(a)(7) of such Act is amended— + (A) by inserting "and" before "section 911"; and + (B) by striking "and section 931 (relating to income from + sources within possessions of the United States) of the Internal + Revenue Code of 1954". + (2) Section 211(a)(8) of such Act is amended to read as follows: + "(8) The exclusion from gross income provided by section 931 + of the Internal Revenue Code of 1986 shall not apply;". +42 use 418. (c) Section 218(v) of such Act is amended— ., , , ,, . ... + (1) by striking "(v)" and inserting "(n)"; + (• (2) by striking paragraph (3); and + (3) by redesignating paragraphs (4) and (5) as paragraphs (3) + and (4) respectively. +26 use 3121. (d) Section 3121(aX5) of the Internal Revenue Code of 1986 is + amended— + (1) by striking "; or" at the end of subparagraph (F) and + f. inserting ", or"; and + (2) by striking the comma at the end of subparagraph (G) and + j inserting a semicolon. + + PART 3—RAILROAD RETIREMENT PROGRAM + SEC. 9031. INCREASE IN RATES OF TIER 2 RAILROAD RETIREMENT TAX + ON EMPLOYEES FOR 1988 AND THEREAFTER. + (a) I N GENERAL.—Subsection (b) of section 3201 of t h e I n t e r n a l + Revenue Code of 1986 (relating to tier 2 employee tax) is a m e n d e d to + read as follows: + "OJ) TIER 2 T A X . — I n addition to o t h e r taxes, t h e r e is hereby + .ItivDfclf imposed on t h e income of each employee a t a x equal to 4.90 percent + of t h e compensation received d u r i n g a n y calendar y e a r by such + employee for services rendered by such employee.". +26 u s e 3201 (b) EFFECTIVE D A T E , — T h e a m e n d m e n t m a d e by t h i s section shall +"°*®' apply with respect to compensation received after December 31, + 1987. + SEC. 9032. INCREASE IN RATES OF TIER 2 RAILROAD RETIREMENT TAX + ON EMPLOYERS FOR 1988 AND THEREAFTER. + (a) IN GENERAL.—Subsection (b) of section 3221 of the Internal + • ' * '^''- Revenue Code of 1986 (relating to tier 2 employer tax) is amended to + read as follows: + "Ot)) TIER 2 TAX.—In addition to other taxes, there is hereby + imposed on every employer an excise tax, with respect to having + individuals in his employ, equal to 16.10 percent of the compensa- + tion paid during any calendar year by such employer for services + rendered to such employer.". +26 use 3221 (b) EFFECTIVE DATE.—The amendments made by this section shall +^°^- apply with respect to compensation paid after December 31, 1987. +45 u s e 231n SEC. 9033. COMMISSION ON RAILROAD RETIREMENT REFORM. +note. + (a) COMMISSION ON RAILROAD RETIREMENT REFORM.—There is + established a commission to be known as the Commission on + Railroad Retirement Reform (in this section referred to as the + "Commission"). + - ' (b) STUDY.—The Commission shall conduct a comprehensive study + of the issues pertaining to the long-term financing of the railroad + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute102_pg3342_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute102_pg3342_extract.pdf new file mode 100644 index 00000000..83e4496f Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute102_pg3342_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute102_pg3342_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute102_pg3342_extract.pdf.txt new file mode 100644 index 00000000..61687f44 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute102_pg3342_extract.pdf.txt @@ -0,0 +1,283 @@ + PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3349 + + TITLE I—TECHNICAL CORRECTIONS TO g^r^^r" + TAX REFORM ACT OF 1986 +SEC. 1001. AMENDMENTS RELATED TO TITLE I OF THE REFORM ACT. + (a) AMENDMENTS RELATED TO SECTION 101 OF THE REFORM ACT.— + (1) Paragraph (2) of section 6867(b) of the 1986 Code is amend- + ed by striking out "at a 50-percent rate" and inserting in lieu + thereof "at the highest rate of tax specified in section 1". + (2XA) Section 531 of the 1986 Code is amended to read as + follows: +•^EC. 531. IMPOSITION OF ACCUMULATED EARNINGS TAX. + "In addition to other taxes imposed by this chapter, there is +hereby imposed for each taxable year on the accumulated taxable +income (as defined in section 535) of each corporation described in +section 532, an accumulated earnings tax equal to 28 percent of the +accumulated taxable income." + OB) The amendment made by subparagraph (A) shall apply to 26 USC 531 note. + taxable years b^inning after December 31, 1987. Such amend- + ment shall not be treated as a change in a rate of tax for + purposes of section 15 of the 1986 Code. + (3) The last sentence of section l(gX2) of the 1986 C!ode is + amended by inserting before the period at the end thereof the + following: "and subparagraph (B) shall be applied as if a deduc- + tion for a personal exemption were allowable under section 151 + to such individual for such individual's spouse." + (b) AMENDMENTS RELATED TO SECTION 102 OF THE REFORM ACT.— + (1) Paragraph (5) of section 63(c) of the 1986 C ^ e is + amended— + (A) by striking out "the standard deduction applicable" + and inserting in lieu thereof "the basic standard deduction + applicable", and + (B) by striking out "STANDARD DEDUCTION" in the para- + graph heading and inserting in lieu thereof "BASIC STAND- + ARD DEDUCTION". + (2) Subclause a) of section 6012(aXlXCXi) of the 1986 Code is + amended to read as follows: + "(I) income (other than earned income) in excess + of the sum of the amount in effect under section + 63(cX5XA) plus the additional standard deduction + (if any) to which the individual is entitled, or". + (3XA) Subparagraph (A) of section 62(aX2) of the 1986 Code is + amended by adding at the end thereof the following new sen- + tence: "The fact that the reimbursement may be provided by a + third party shall not be determinative of whether or not the + preceding sentence applies." + (B) Paragraph (2) of section 527(e) of the 1986 Code (defining + exempt function) is amended by adding at the end thereof the + following new sentence: "Such term includes the making of + expenditures relating to an office described in the preceding + sentence which, if incurred by the individual, would be allow- + able as a deduction under section 162(a)." + 102 STAT. 3350 PUBLIC LAW 100-647—NOV. 10, 1988 + + (c) AMENDMENT RELATED TO SECTION 111 OF THE REFORM ACT.— + Paragraph (3) of section 32(i) of the 1986 Code is amended to read as + follows: + "(3) ROUNDING.—If any dollar amount after being increased + under paragraph (1) is not a multiple of $10, such dollar amount + shall be rounded to the nearest multiple of $10 (or, if such dollar + amount is a multiple of $5, such dollar amount shall be in- + creased to the next higher multiple of $10)." +Fellowships and (d) AMENDMENTS RELATED TO SECTION 123 OF THE REFORM ACT.— +scholarships. dXA) Clause (ii) of section 4941(dX2XG) of the 1986 Code is +Schools and amended to read as follows: +colleges. + "(ii) scholarships and fellowship grants which would + be subject to the provisions of section 117(a) (as in effect + on the day before the date of the enactment of the Tax + Reform Act of 1986) and are to be used for study at an + educational organization described in section + 170(bXlXAXii),". + (B) Paragraph (1) of section 4945(g) of the 1986 Code is + amended to read £is follows: + "(1) the grant constitutes a scholarship or fellowship grant + which would be subject to the provisions of section 117(a) (as in + effect on the day before the date of the enactment of the Tax + Reform Act of 1986) and is to be used for study at an educational + organization described in section 170(bXl)(AXii),". +Aliens. (2XA) The second sentence of section 1441(b) of the 1986 Code + is amended to read as follows: "The items of income referred to + in subsection (a) from which tax shall be deducted and withheld + at the rate of 14 percent are amounts which are received by a + nonresident alien individual who is temporarily present in the + United States as a nonimmigrgmt under subparagraph (F), (J), + or (M) of section 101(a)(15) of the Immigration and Nationsility + Act and which are— + "(1) incident to a qualified scholarship to which section 117(a) + applies, but only to the extent includible in gross income; or + "(2) in the case of an individual who is not a candidate for a + degree at an educational organization described in + 170(bXlXAXii), granted by— + "(A) an organization described in section 501(cX3) which + is exempt from tax under section 501(a), + "(B) a foreign government, + "(C) an international organization, or a binational or + multinational educational and cultural foundation or + commission created or continued pursuant to the Mutual + Educational and Cultural Exchange Act of 1961, or + "(D) the United States, or an instrumentality or agency + thereof, or a State, or a possession of the United States, + or any political subdivision thereof, or the District of + Columbia, + as a scholarship or fellowship for study, training, or research in + the United States." + (B) Subsection (c) of section 871 of the 1986 Code is amended— + (i) by striking out "section 1441(bXl) or (2)" and inserting + in lieu thereof "the second sentence of section 1441(b)"; and + (ii) by striking out "(F) or (J)" each place it appears and + inserting in lieu thereof "(F), (J), or (M)". + PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3351 + + (C) The following provisions of the 1986 Code are each + amended by striking out "(F) or (J)" each place it appears and + inserting in lieu thereof "(F), (J), or (M)": + (i) Section 3121(bX19). + (ii) Section 3231(eXl). + (iii) Section 3306(cX19). + (D) Clause (iXD of section 7701(bX5XD) of the 1986 Code is + amended by striking out "subparagraph (F)" and inserting in + lieu thereof "subparagraph (F) or (M)". + (E) Section 210(aX19) of the Social Security Act is amended by 42 USC 410. + striking out "(F) or (J)" each place it appears and inserting in + lieu thereof "(F), (J), or (M)". + (e) AMENDMENT RELATED TO SECTION 131 OF THE REFORM ACT.— +Subsection (f) of section 86 of the 1986 Code is amended by inserting +"and" at the end of paragraph (3), by striking out paragraph (4), and +by redesignating paragraph (5) as paragraph (4). + (f) AMENDMENTS RELATED TO SECTION 132 OF THE REFORM ACT.— + (1) Section 67 of the 1986 Code is amended by adding at the + end thereof the following new subsection: + "(f) COORDINATION WITH OTHER LIMITATION.—This section shall be +applied before the application of the dollar limitation of the last +sentence of section 162(a) (relating to trade or business expenses)." + (2) Paragraph (4) of section 67(b) of the 1986 Code is + amended— + (A) by striking out "deduction" and inserting in lieu + thereof "deductions", and + (B) by inserting before the comma at the end thereof "and + section 642(c) (relating to deduction for amounts paid or + permanently set aside for a charitable purpose)". + (3) Subsection (e) of section 67 of the 1986 (Dode is amended to + read as follows: + "(e) DETERMINATION OF ADJUSTED GROSS INCOME IN CASE OF ES- +TATES AND TRUSTS.—For purposes of this section, the adjusted gross +income of an estate or trust shall be computed in the same manner +as in the case of an individual, except that— + "(1) the deductions for costs which are paid or incurred in + connection with the administration of the estate or trust and + which would not have been incurred if the property were not + held in such trust or estate, and + "(2) the deductions allowable under sections 642(b), 651, and + 661, +shall be treated as allowable in arriving at adjusted gross income. +Under regulations, appropriate adjustments shall be made in the +application of part I of subchapter J of this chapter to take into +account the provisions of this section." + (4) Subsection (c) of section 67 of the 1986 Code is amended by + striking out the last sentence and inserting in lieu thereof the + following: "The preceding sentence shall not apply— + "(1) with respect to cooperatives and real estate investment + trusts, and + "(2) except as provided in regulations, with respect to estates + and trusts. + (g) AMENDMENTS RELATED TO SECTION 142 OF THE REFORM ACT.— + (1) Subparagraph (A) of section 274(nX2) of the 1986 Code is + amended to read as follows: + "(A) such expense is described in paragraph (2), (3), (4), (7), + (8), or (9) of subsection (e),". + 102 STAT. 3352 PUBLIC LAW 100-647—NOV. 10, 1988 + + (2) Paragraph (2) of section 274(k) of the 1986 Code is amended + to read as follows: + "(2) EXCEPTIONS.—Paragraph (1) shall not apply to— + "(A) any expense described in paragraph (2), (3), (4), (7), + (8), or (9) of subsection (e), and + "(B) any other expense to the extent provided in regula- + tions." + (3) Clause (ii) of section 274(m)(l)(B) of the 1986 Code is + amended to read as follows: + "(ii) any expense described in paragraph (2), (3), (4), + (7), (8), or (9) of subsection (e).". + (4XA) Paragraph (2) of section 274(n) of the 1986 Code is + amended— + (i) by striking "or" at the end of subparagraph (C), + (ii) by striking the period at the end of subparagraph (D) + and inserting ", or", and + (iii) by adding at the end thereof the following: + "(E) in the case of an employer who pays or reimburses + moving expenses of an employee, such expenses are includ- + ible in the income of the employee under section 82. + In the case of the employee, the exception of subparagraph (A) + shall not apply to expenses described in subparagraph (E)." + (B) The following provisions of the 1986 C!ode are each + amended by striking out "section 217" and inserting in lieu + thereof "section 217 (determined without regard to section + 274(n))": + (i) Section 3121(a)(ll). + (ii) Section 3306(b)(9). + (iii) Section 3401(a)(15). +42 use 409. (C) Section 209(k) of the Social Security Act is amended bv + striking out "section 217 of the Internal Revenue Code of 1954 ' + and inserting in lieu thereof "section 217 of the Internal Reve- + nue Code of 1986 (determined without regard to section 274(n) of + such Code)". + (5) Paragraphs (1) and (2) of section 274(h) of the 1986 Code are + each amended by striking out "trade or business that" and + inserting in lieu thereof "trade or business and that". +Housing. (h) AMENDMENTS RELATED TO SECTION 143 OF THE REFORM ACT.— + (1) Paragraph (5) of section 280A(c) of the 1986 Code + amended by adding at the end thereof the following new sen- + tence: "Any amount taken into account for any taxable year + under the preceding sentence shall be subject to the limitation + of the 1st sentence of this paragraph whether or not the dwell- + ing unit is used as a residence during such taxable year." + (2) Clause (ii) of section 280A(c)(5XB) of the 1986 Code is + amended by striking out "trade or business" and inserting + lieu thereof "trade or business (or rental activity)". + (3) Section 183(e)(2) of the 1986 Code is amended by striking + out "2" and inserting in lieu thereof "3 (or 2 if applicable)'. + SEC. 1002. AMENDMENTS RELATED TO TITLE II OF THE REFORM ACT. + (a) AMENDMENTS RELATED TO SECTION 201 OF THE REFORM A C T . - + (1) Subsection (d) of section 1250 of the 1986 Code is amended + by striking out paragraph (11). +26 use 7701. (2) Subparagraph (B) of section 201(dX14) of the Reform Act is + amended by striking out "section 168(cX2XF)" and inserting in + lieu thereof "within the meaning of section 168(cX2XF)". + PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3593 + + (C) by adding a period at the end thereof. + (47) Subparagraph (C) of section 809(d)(4) of the 1986 Code is + amended by striking out "the Secretary—" and inserting in lieu + thereof "The Secretary—". + (48) Subsection (f) of section 7872 of the 1986 Code is amended + by redesignating the paragraph (11) added by section 1854 of the + Reform Act £is paragraph (12). + (49) Paragraph (5) of section 761 l(i) of the 1986 Code is + amended by striking out "the title" and inserting in lieu thereof + "this title". + (50) Section 13303(a) of Public Law 99-272 is amended (in the + matter proposed to be inserted in section 3306(c) of the Internal + Revenue Code of 1954), effective as of the date of its enactment, 26 u s e 3306 + by inserting a comma immediately after "1988". note. + (51) Subsection (f) of section 6511 of the 1986 Code is + amended— + (A) by striking out "chapter 42" in the text and inserting + in lieu thereof "section 4912, chapter 42,", and + (B) by striking out "CERTAIN CHAPTER 43 TAXES" in the + subsection heading and inserting in lieu thereof "SIMILAR + TAXES". + (52) Section 2503(e)(2XB) of the 1986 Code is amended by + striking out "section 213(e)" and inserting in lieu thereof "sec- + tion 213(d)". +SEC. 1019. EFFECTIVE DATE. 26 u s e 1 note. + (a) GENERAL RULE.—Except as otherwise provided in this title, any +amendment made by this title shall take effect as if included in the +provision of the Reform Act to which such amendment relates. + Ot)) WAIVER OF ESTIMATED TAX PENALTIES.—No addition to tax +shall be made under section 6654 or 6655 of the 1986 Code for any +period before April 16, 1989 (March 16, 1989 in the case of a +taxpayer subject to section 6655 of the 1986 Code) with respect to +any underpayment to the extent such underpa3niient was created or +increased by any provision of this title or title II. + +TITLE II—AMENDMENTS RELATED TO + TAX PROVISIONS IN OTHER LEGISLA- + TION +SEC. 2001. AMENDMENTS RELATED TO SUPERFUND REVENUE ACT OF 1986. + (a) AMENDMENTS RELATED TO SECTION 513 OF THE ACT.— + (1) Subsection (e) of section 4662 of the 1986 Code is amended + by redesignating paragraph (3) as paragraph (4) and by insert- + ing after paragraph (2) the following new paragraph: + (3) REFUNDS DIRECTLY TO EXPORTER.—The Secretary shall Regulations. + provide, in regulations, the circumstances under which a credit + or refund (without interest) of the tax under section 4661 shall + be allowed or made to the person who exported the taxable + chemical or taxable substance, where— + "(A) the person who paid the tax waives his claim to the + amount of such credit or refund, and + "(B) the person exporting the taixable chemical or taxable + substance provides such information as the Secretary may + require in such regulations." + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute79_pg286_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute79_pg286_extract.pdf new file mode 100644 index 00000000..c6a392b8 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute79_pg286_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute79_pg286_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute79_pg286_extract.pdf.txt new file mode 100644 index 00000000..88f73c18 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute79_pg286_extract.pdf.txt @@ -0,0 +1,56 @@ +79 STAT. ] PUBLIC LAW 89-97-JULY 30, 1965 399 + tinder clause (B) of subsection (f) (1) of this section as in effect + prior to the Social Security Act Amendments of 1950, within the 64 Stat. 477. + 42 u s e 301 + period prescribed by such subparagraph or clause, or note + "(2) to file, in the case of a death after 1946, application for a + lump-sum death payment under subsection ( i ) , or under sub- + section (g) of this section as in effect prior to the Social Security 42 u s e 40 2. + Act Amendments of 1950, within the period prescribed by such + subsection, +any such proof or application, as the case may be, which is filed +after the expiration of such period shall be deemed to have been filed +within such period if it is shown to the satisfaction of the Secretary +that there was good cause for failure to file such proof or application +within such period. The determination of what constitutes good +cause for purposes of this subsection shall be made in accordance with +regulations of the Secretary." + (b) The amendments made by this section shall be effective with +respect to (1) applications for lump-sum death payments filed in or +after the month m which this Act is enacted, and (2) monthly benefits +based on applications filed in or after such month. + TREATMENT OF CERTAIN ROYALTIES FOR RETIREMENT TE8T PURPOSES + + SEC. 325. (a) (1) Subparagraph (B) of section 203 (f) (5) of the +Social Security Act is amended to read as follows: 42 use 40^3^." + " ( B ) F o r purposes of this section— + " (i) an individual's net earnings from self-employment for + any taxable year shall be determined as provided in section + 42 u s e 411. + 211, except that paragraphs (1), (4), and (5) of section + 211(c) shall not apply and the gross income shall be com- + puted by excluding the amounts provided by subparagraph + (D),and + "(ii) an individual's net loss from self-employment for + any taxable year is the excess of the deductions (plus his + distributive share of loss described in section 702(a)(9) of + 68A Stat. 239. + the Internal Revenue Code of 1954) taken into account under 26 u s e 702. + clause (i) over the gross income (plus his distributive share + of income so descrited) taken into account under clause (i)." + (2) Such section 203(f) (5) is further amended by adding at the +end thereof the following new subparagraph: + "(D) In the case of an individual— + "(i) who has attained the age of 65 on or before the last + day of the taxable year, and + "(ii) who shows to the satisfaction of the Secretary that + he is receiving royalties attributable to a copyright or patent + obtained before the taxable year in which he attained the age + of 65 and that the property to which the copyright or patent + relates was created oy his own personal efforts, + there shall be excluded from gross mcome any such royalties." + (b) The amendments made by subsection (a) shall apply with +respect to the computation of net earnings from self-employment and +the net loss from self-employment for taxable years beginning after +1964. + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute81_pg821_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute81_pg821_extract.pdf new file mode 100644 index 00000000..2b85b0a1 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute81_pg821_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute86_pg1329_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute86_pg1329_extract.pdf new file mode 100644 index 00000000..1115e07d Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute86_pg1329_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute88_pg420.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute88_pg420.pdf new file mode 100644 index 00000000..fd91c91e Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute88_pg420.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/govinfo_statute97_pg65_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute97_pg65_extract.pdf new file mode 100644 index 00000000..0ae98461 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/govinfo_statute97_pg65_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_form1040_instructions_1985_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_form1040_instructions_1985_extract.pdf new file mode 100644 index 00000000..36bb9ab0 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_form1040_instructions_1985_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_form1040_instructions_1985_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_form1040_instructions_1985_extract.pdf.txt new file mode 100644 index 00000000..a65e859f --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_form1040_instructions_1985_extract.pdf.txt @@ -0,0 +1,262 @@ +Instructions for +Schedule SE +Social Security +Self-Employment Tax + +A Change You Should Note +The self-ernployment tax rate for 1985 is +11.8% (14.1% reduced by a 2.3% + +credit) and the contribution base is +$39,600. + +Purpose of Schedule +Schedule SE is used by self-employed +persons and employees of electing +churches and qualifie¢ church-controlled +organizations to figure any self-employment +tax due. The Social Security Administration +uses the information provided on Schedule +SE to figure benefits for self-employed +people under the social security program. +Social security self-employment tax applies +regardless of your age, and even if you are +receiving social security benefits. + +Who Must Use Schedule SE + +You must use Schedule SE if: + +© you were self-employed and your net +earnings from self-employment were +$400 or more ($100 or more if you were +an employee of an electing church or +church-controlled organization); and + +@ you did not have wages (including +tips), other than ‘'qualified’' U.S. +Government wages of $39,600 or more +that were subject to social security tax or +railroad retirement tax + +Who Can Use Schedule SE + +You can use Schedule SE if you will benefit +from using the optional method of figuring +self-employment earnings. + +The optional method may benefit you if: + +@ your self-employment earnings are + +less than $400 and Form 1040, line 33, + +is less than $11,000 and you wish to +claim the earned income credit; or + +@ you had a loss from self-employment +and you need to increase your net +earnings from self-employment to + +quality to claim the child and dependent +care credit. + +The optionat method may give you credit +toward your social security coverage even +though you have a loss or tow income from +self-employment. However, the optional +method may require you to pay self- +employment tax when none would +otherwise be required, + +Fiscal Year Filers + +If your tax year is a fiscal year, you must use +the tax rate and earnings base that apply at +the time the fiscal year begins. You need +not prorate the tax or earnings base for a +fiscal year that overlaps the date of a rate or +earnings base change. + +More Than One Business + +If you farmed and had at least one other +trade or business or had two or more trades +of businesses, your net earnings from self- +employment are the combined net earnings +from all your businesses. If you had a loss in + +Form 1040 Instructions + +one trade or business, it reduces the +income from another. Figure the combined +self-employment tax on Schedule SE. +Joint Returns + +Show the name of the spouse with self- +‘employment income on Schedule SE. If +both spouses have self-employment +income, each must file a separate Schedule +SE. Include the total profits or losses from +all businesses on Form 1040, as +appropriate. Then enter the combined self- +employment tax on Form 1040, line 51. + +Community Income + +In figuring net earnings from self- +employment, if any of the income from a +business, including farming, is community +income, all the income from that business is +considered the income of the spouse who +carried on the trade or business unless +there is a husband and wife partnership. +The identity of the spouse who carried on +the trade or business is determined by the +facts in each situation, + +If you file separate returns, attach +Schedule(s) C, Profit or (Loss) From +Business or Profession, and Schedule SE +(for nonfarm business) or Schedute(s) F, +Farm Income and Expenses, and Schedule +SE (for farm business) to the return of the +spouse with the self-employment income. +Community income included on these +schedules must be divided, for income tax +purposes, on the basis of the community +property laws. + +Partnerships + +In figuring your combined net earnings from +self-employment, you should include your +entire share of earnings from a partnership, +including any guaranteed payments. +However, if you are a limited partner, do not +include your share of income or loss from +the partnership, other than guaranteed +payments. Unless you and your spouse are +partners, no part of your partnership earn- +ings can be treated as your spouse's even if +the income, under state law, is community +income. If you and your spouse have a part- +nership, enter the distributive share of each +as partnership income on Schedule E (Form +1040), Part Il, for income tax purposes, and +on separate Schedules SE, line 1 or line 2, +for self-emptoyment tax purposes. + +If a partner in a continuing partnership +dies, that member's distributive share of +partnership ordinary income or loss for the +year must be included in the partner’s net +earnings from self-employment. See +Publication 533, Self-Employment Tax, if +your partnership has a fiscal year. + +Share-Farming + +If you produced crops or livestock on land +belonging to another fora share of the crops +or livestock produced, or the proceeds from +them, you are an independent contractor +and a self-employed person rather than an +employee. Report your net earnings for +income tax on Schedule F and for self- +employment tax on Schedule SE. For more +information, get Publication 225, Farmer’s +Tax Guide. + +Exemption From Self-Employment +Tax for Members of the Clergy and +Certain Religious Orders and Sects + +If you are a duly ordained, commissioned, or +licensed minister of a church, a member of a + +religious order (who has not taken a vow of +poverty), or a Christian Science practitioner, +you are subject to social security self: +employment tax. But you can, under certain +conditions, request IRS approval to exempt +your income from services as a minister, +member, or practitioner by filing Form +4361. If you have received IRS approval and +have no other income subject to seif- +employment tax, write ‘‘Exempt—Form +4361” on Form 1040, line 51. If you filed +Form 4361, but have $400 or more from +other earnings subject to self-employment +tax, you must complete Schedule SE. + +Note: If you have previously filed Form +2031 to pay self-employment tax to get +social security coverage, you cannot now +apply for exemption. + +If you have conscientious objections to +social security insurance because of your +belief in the teachings of a récognized +religious sect of which you are a member, +you can request exemption from self- +employment tax by filing Form 4029. If you +filed Form 4029 and have received IRS +approval, do not file Schedule SE. Instead, +write ‘'Exempt— Form 4029” on Form +1040, line 51. + +Coverage for Overseas Missionaries +if you are a U.S. citizen and a minister +{except a Christian Science practitioner) or +member of a religious order serving outside +the United States, you may figure earnings +from self-employment as if you were serving, +in the United States (provided you have not +elected exemption from coverage). For +more information, please get Publication +517, Social Security for Members of the +Clergy and Religious Workers. + +Employees of Churches and Qualified +Church-Controlled Organizations +Note: if you are a minister or member of a +religious order, do not use the follawing +instructions. + +if you were employed by a church or a +qualified church-controlled organization +that has in effect a certificate electing +exemption from employer social security +taxes, and you received wages of $100 or +more from any one church or church- +controlled organization, you may be subject +to self-employment tax. Enter these wages. +on line 2 of Schedule SE and complete the +schedule. However, see the instructions for +fines 9 and 13. If you do not have other +self-employment income (or loss), skip lines, +3 through 7 and enter the wages from line 2 +online 8. +Lines 9 and 13.—You may be subject to +self-employment tax even if line 9 is less +than $400. If line 9 is less than $100, you +do not have to complete the rest of the +schedute. If line 9 is $100 or more but less +than $400 and you did not have a loss from +a Schedule C, a Schedule F, ora +partnership, enter on line 13 the smaller of +line 12a or line 12c. In all other cases you +will enter on line 13 the smaller of line 9 or +line 12a, + +U.S. Citizens Employed by + +Foreign Governments or +International Organizations + +You are subject to the self-employment tax +if you are a U.S. citizen employed in the +United States, Puerto Rico, Guam, + +Page 31 diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_p517_2025.html b/data/external/snapshots/income_resources_ce1_v1/irs_p517_2025.html new file mode 100644 index 00000000..c1a10073 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_p517_2025.html @@ -0,0 +1,5434 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + Publication 517 (2025), Social Security and Other Information for Members of the Clergy and Religious Workers | Internal Revenue Service + + + + + + + + + + + + + Skip to main content + + + +
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Publication 517 (2025), Social Security and Other Information for Members of the Clergy and Religious Workers

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For use in preparing 2025 Returns

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Publication 517 - Introductory Material

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Future Developments

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For the latest information about developments related to Pub. 517, such as legislation enacted after this publication was published, go to IRS.gov/Pub517.

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What's New

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Electronic payments and direct deposit. If you have access to U.S. banking services or electronic payments systems, you should use direct deposit for any refunds. The IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your online account. Go to IRS.gov/Payments to see all your payment options. Also, see ModernPayments.

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New deductions for itemizers and non-itemizers. Recent legislation provided for four new deductions that take effect beginning in 2025. If you are eligible, you can claim these deductions if you take the standard deduction or if you itemize on Schedule A (Form 1040). For more information on these deductions, see the instructions for Form 1040. The new deductions are as follows.

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    No tax on tips. You may be eligible to take a deduction for qualified tips paid to you in 2025. You can't deduct more than $25,000 of those tips. Your deduction will be limited if your modified adjusted gross income is more than $150,000 ($300,000 if married filing jointly). To be eligible, you and/or your spouse who received the tips must have a valid SSN. If you are married, you must file a joint return.

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    No tax on overtime. If you earned qualified overtime, you may be eligible to deduct up to $12,500 ($25,000 if married filing jointly) of your qualified overtime compensation. Your deduction will be limited if your modified adjusted gross income is more than $150,000 ($300,000 if married filing jointly). To be eligible, you and/or your spouse who received the overtime must have a valid SSN. If you are married, you must file a joint return.

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    No tax on car loan interest. If you paid or accrued interest on a vehicle loan that meets certain requirements, you may be able to deduct up to $10,000 of that interest as qualified passenger vehicle loan interest. Your amount of deductible interest will begin to phaseout if your modified adjusted gross income is more than $100,000 ($200,000 if married filing jointly).

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    Enhanced deduction for seniors. If you were born before January 2, 1961, you may be eligible for an enhanced deduction for seniors. Your deduction will be limited if your modified adjusted gross income is more than $75,000 ($150,000 if married filing jointly). To be eligible, you and/or your spouse must have a valid SSN. If you are married, you must file a joint return. The maximum amount of the deduction is $6,000 ($12,000 if both spouses are eligible).

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New Schedule 1-A. A new schedule to Form 1040, Schedule 1-A, has been created for taxpayers to claim a deduction for the recently enacted deductions for no tax on tips, no tax on overtime, no tax on car loan interest, and the enhanced deduction for seniors. For more information, see the instructions for Form 1040.

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Standard mileage rate. The business standard mileage rate for 2025 is 70 cents per mile.

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Earnings subject to social security tax. For 2025, the maximum wages and self-employment income subject to social security tax has increased to $176,100.

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Modified adjusted gross income (AGI) limit for deduction of traditional IRA contributions. For 2025, you may be able to take a deduction for your traditional IRA contributions if you were covered by a retirement plan at work and your modified AGI is:

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    Less than $146,000 if married filing jointly or qualifying surviving spouse;

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    Less than $89,000 if single or head of household; or

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    Less than $10,000 if married filing separately.

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If you file a joint return and either you or your spouse wasn't covered by a retirement plan at work, you may be able to take a deduction for your traditional IRA contributions if your modified AGI is less than $246,000.

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Modified AGI limit for Roth IRA contributions increased. For 2025, you may be able to contribute to your Roth IRA if your modified AGI is:

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    Less than $246,000 if married filing jointly or qualifying surviving spouse;

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    Less than $165,000 if single, head of household, or married filing separately and you didn't live with your spouse at any time during the year; or

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    Less than $10,000 if married filing separately and you lived with your spouse at any time during the year.

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Earned income credit (EIC). For 2025, the maximum amount of income you can earn and still claim the EIC has increased. See Earned Income Credit, later.

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Reminders

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Social security information. Social security beneficiaries may quickly and easily obtain various information from the Social Security Administration’s (SSA) website with a my Social Security account, including getting a replacement Form SSA-1099 or SSA-1042S. For more information, go to SSA.gov/myaccount.

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Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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Introduction

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Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Social security and Medicare taxes are collected under one of two systems. Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. No earnings are subject to both systems.

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Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?

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Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Don't rely on this table alone. Also read the discussion for the class in the following pages.
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ClassCovered under FICA?Covered under SECA?
Minister NO. Your ministerial earnings are exempt.YES, if you don't have an approved exemption from the IRS.
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+ NO, if you have an approved exemption.
Member of a religious order who hasn't taken a vow of poverty NO. Your ministerial earnings are exempt.YES, if you don't have an approved exemption from the IRS.
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+ NO, if you have an approved exemption.
Member of a religious order who has taken a vow of poverty YES, if: +
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    Your order elected FICA coverage for its members; or

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    You worked outside the order and the work wasn't required by, or done on behalf of, the order.

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+ NO, if neither of the above applies.		NO. Your ministerial earnings are exempt.
Christian Science practitioner or reader NO. Your ministerial earnings are exempt.YES, if you don't have an approved exemption from the IRS.
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+ NO, if you have an approved exemption.
Religious worker (church employee) YES, if your employer didn't elect to exclude you.
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+ NO, if your employer elected to exclude you.		YES, if your employer elected to exclude you from FICA.
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+ NO, if you are covered under FICA.
Member of a recognized religious sect YES, if you are an employee and don't have an approved exemption from the IRS.
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+ NO, if you have an approved exemption.		YES, if you are self-employed and don't have an approved exemption from the IRS.
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+ NO, if you have an approved exemption.
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* Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later.
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In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0.9% Additional Medicare Tax to the extent they exceed the applicable threshold for an individual's filing status. Medicare wages and self-employment income are combined to determine if income exceeds the threshold. A self-employment loss isn't considered for purposes of this tax. Railroad retirement (RRTA) compensation is separately compared to the threshold. Additional Medicare Tax applies to Medicare wages, RRTA compensation, and self-employment income that are more than:

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    $125,000 if married filing separately,

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    $250,000 if married filing jointly, or

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    $200,000 for any other filing status.

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+There is no employer match for Additional Medicare Tax. For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. + +

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This publication contains information for the following classes of taxpayers.

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    Ministers.

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    Members of a religious order.

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    Christian Science practitioners and readers.

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    Religious workers (church employees).

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    Members of a recognized religious sect.

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Note.

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Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers.

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This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect.

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    Which earnings are taxed under FICA and which under SECA. See Table 1.

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    How a member of the clergy can apply for an exemption from self-employment tax.

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    How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes.

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    How a member of the clergy or a religious worker figures net earnings from self-employment.

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This publication also covers certain income tax rules of interest to ministers and members of a religious order.

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.This is an Image: pencil.gifIn the back of Pub. 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. .

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Note.

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In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion.

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Comments and suggestions.

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We welcome your comments about this publication and suggestions for future editions.

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You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

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Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

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Getting answers to your tax questions.

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If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

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Getting tax forms, instructions, and publications.

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Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

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Ordering tax forms, instructions, and publications.

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Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

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Useful Items

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Publication

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    54 Tax Guide for U.S. Citizens and Resident Aliens Abroad

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    525 Taxable and Nontaxable Income

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    529 Miscellaneous Deductions

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    590-A Contributions to Individual Retirement Arrangements (IRAs)

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    590-B Distributions from Individual Retirement Arrangements (IRAs)

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    596 Earned Income Credit (EIC)

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Form (and Instructions)

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    SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

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    SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act

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    Schedule 1-A (Form 1040) Additional Deductions

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    Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship)

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    Schedule SE (Form 1040) Self-Employment Tax

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    1040-ES Estimated Tax for Individuals

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    1040-X Amended U.S. Individual Income Tax Return

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    4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits

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    4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners

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    7206 Self-Employed Health Insurance Deduction

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    8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes

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    8959 Additional Medicare Tax

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    8962 Premium Tax Credit (PTC)

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Ordering publications and forms.

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See How To Get Tax Help, at the end of this publication, for information about getting these publications and forms.

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Publication 517 - Main Contents

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Social Security Coverage

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This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees).

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Coverage of Members of the Clergy

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The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies.

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    You are a member of a religious order who has taken a vow of poverty.

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    You ask the IRS for an exemption from SE tax for your services and the IRS approves your request. See Exemption From Self-Employment (SE) Tax, later.

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    You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. For more information, see Bilateral Social Security (Totalization) Agreements in Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

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Your earnings that aren't from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. See Ministerial Services, later.

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Ministers

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If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax, later. For the specific services covered, see Ministerial Services, later.

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Ministers defined.

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Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination.

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If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes.

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Employment status for other tax purposes.

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Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. For income tax or retirement plan purposes, your income earned as an employee will be considered wages.

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Common-law employee.

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Under common-law rules, you are considered either an employee or a self-employed person. Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. For more information about the common-law rules, see Pub. 15-A, Employer's Supplemental Tax Guide.

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If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, aren't wages; such amounts are self-employment income for both income tax purposes and social security tax purposes.

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Example.

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A church hires and pays you a salary to perform ministerial services subject to its control. Under the common-law rules, you are an employee of the church while performing those services.

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Form SS-8.

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If you aren't certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8.

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Members of Religious Orders

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If you are a member of a religious order who hasn't taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. See Ministerial Services, later. However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax, later.

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Vow of poverty.

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If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. You don't need to request a separate exemption. For income tax purposes, the earnings are tax free to you. Your earnings are considered the income of the religious order.

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Services covered under FICA at the election of the order.

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However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members.

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The order or subdivision elects coverage by filing Form SS-16. The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. You don't pay any of the FICA tax.

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Services performed outside the order.

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Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you:

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    Are self-employed or an employee of an organization outside your religious community; and

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    Perform work not required by, or done on behalf of, the order.

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In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. You may, however, be able to take a charitable deduction for the amount you turn over to the order. See Pub. 526, Charitable Contributions.

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Rulings.

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Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. To request a ruling, follow the procedures in Revenue Procedure 2025-1. To find the revenue procedure, go to IRS.gov and type “Revenue Procedure 2025-1” in the search box.

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Christian Science Practitioners and Readers

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Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. However, you can request an exemption, as discussed under Exemption From Self-Employment (SE) Tax, later.

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Practitioners.

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Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. State law specifically exempts Christian Science practitioners from licensing requirements.

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Some Christian Science practitioners are also Christian Science teachers or lecturers. Income from teaching or lecturing is considered the same as income from their work as practitioners.

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Readers.

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For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers.

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Coverage of Religious Workers (Church Employees)

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If you are a religious worker (a church employee) and aren't in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Some exceptions are discussed next.

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Election by Church To Exclude Its Employees From FICA Coverage

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Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes may elect to exclude their employees from FICA coverage. If your employer makes this election, it doesn't pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108.28 during the tax year. However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below.

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Churches and church organizations make this election by filing two copies of Form 8274. For more information about making this election, see Form 8274.

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Election by Certain Church Employees Who Are Opposed to Social Security and Medicare

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You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that doesn't pay the employer's part of the social security tax on wages. This exemption doesn't apply to your service, if any, as a minister of a church or as a member of a religious order.

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Make this choice by filing Form 4029. See Requesting Exemption—Form 4029, later, under Members of Recognized Religious Sects.

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U.S. Citizens and Resident and Nonresident Aliens

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To be covered under the SE tax provisions (SECA), individuals must generally be citizens or resident aliens of the United States. Nonresident aliens aren't covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that they are covered under the U.S. social security system.

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To determine your alien status, see Pub. 519, U.S. Tax Guide for Aliens.

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Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa.

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If you are a resident of one of these U.S. territories but not a U.S. citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings, later.

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Ministerial Services

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Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Income you receive for performing ministerial services is subject to SE tax unless you have an exemption, as explained later. Even if you have an exemption, only the income you receive for performing ministerial services is exempt. The exemption doesn't apply to any other income.

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The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers.

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Ministers

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Most services you perform as a minister, priest, rabbi, etc., are ministerial services. These services include:

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    Performing sacerdotal functions;

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    Conducting religious worship; and

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    Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination.

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You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities.

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A religious organization is under the authority of a religious body that is a church or denomination if it’s organized for, and dedicated to, carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith.

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Services for nonreligious organizations.

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Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Assigned or designated services qualify even if they don't involve performing sacerdotal functions or conducting religious worship.

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If your services aren't assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship.

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Services that aren't part of your ministry.

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Income from services you perform as an employee that aren't ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. The following aren't ministerial services.

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    Services you perform for nonreligious organizations other than the services stated above.

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    Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. These services aren't ministerial services even if you are performing sacerdotal functions or conducting religious worship. (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services aren't ministerial services.)

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    Services you perform in a government-owned and operated hospital. (These services are considered performed by a government employee, not by a minister as part of the ministry.) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services.

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Books or articles.

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Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service.

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This rule also applies to members of religious orders and to Christian Science practitioners and readers.

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Members of Religious Orders

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Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. The services are considered ministerial because you perform them as an agent of the order.

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For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order.

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However, if the order directs you to work outside the order, this employment won't be considered a duty required by the order unless:

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    Your services are the kind that are ordinarily performed by members of the order; and

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    Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent.

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+ +

+ +
+

Effect of employee status.

+ + +

Ordinarily, if your services aren't considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services performed as an agent of the order. This result is true even if you have taken a vow of poverty.

+
+ +
+

Example.

+ +

Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. They renounce all claims to their earnings. The earnings belong to the order.

+ +

Pat is a licensed attorney. The superiors of the order instructed Pat to get a job with a law firm. Pat joined a law firm as an employee and, as requested, the firm made the salary payments directly to the order.

+ +

Chris is a secretary. The superiors of the order instructed Chris to accept a job with the business office of the church that supervises the order. Chris took the job and gave all earnings to the order.

+ +

Pat's services aren't duties required by the order. Pat’s earnings are subject to social security and Medicare tax under FICA and to federal income tax.

+ +

Chris' services are duties required by the order. Chris is acting as an agent of the order and not as an employee of a third party. Chris doesn't include the earnings in gross income, and they aren't subject to income tax withholding or to social security and Medicare tax under FICA or SECA.

+
+
+ +
+
+ +

Christian Science Practitioners and Readers

+ + +

Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Amounts you receive for performing these services are generally subject to SE tax. You may request an exemption from SE tax, discussed next, which applies only to those services.

+
+
+ +
+
+ +

Exemption From Self-Employment (SE) Tax

+ + +

You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect.

+ +
+ +

.This is an Image: taxtip.gif Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. They don't have to request the exemption. .

+ +
+ +
+

Who can't be exempt.

+ +

You can't be exempt from SE tax if you made one of the following elections to be covered under social security. These elections are irrevocable.

+ +
+
    +
  • +

    You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year.

    +
    • +
  • +

    You elected before 1968 to be covered under social security for your ministerial services.

    +
    • +
+
+ +

+
+ +
+

Requesting exemption.

+ +

Table 2 briefly summarizes the procedure for requesting exemption from the SE tax. More detailed explanations follow.

+
+ +
+ +

.This is an Image: caution.gifIf you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. It doesn't apply to any other self-employment income. .

+ +
+ +

+ +
+
+ +
+
+
+

Table 2. The Self-Employment Tax Exemption Application and Approval Process

+
+
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Who Can Apply
Members of the ClergyMembers of Recognized Religious Sects
HowFile Form 4361 File Form 4029
WhenFile by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment, any of which came from ministerial servicesFile anytime
ApprovalIf approved, you will receive an approved copy of Form 4361If approved, you will receive an approved copy of Form 4029
Effective DateFor all tax years after 1967 in which you have at least $400 of net earnings from self-employment, any of which came from ministerial servicesFor all tax years beginning with the first year you meet the eligibility requirements, discussed later
+
+
+ +

+ +
+
+ +

Members of the Clergy

+ + +

To claim the exemption from SE tax, you must meet all of the following conditions.

+ +
+
    +
  • +

    You file Form 4361, described below under Requesting Exemption—Form 4361.

    +
    • +
  • +

    You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination.

    +
    • +
  • +

    You file for other than economic reasons.

    +
    • +
  • +

    You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). This requirement doesn't apply to Christian Science practitioners or readers.

    +
    • +
  • +

    You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization.

    +
    • +
  • +

    You establish that the organization is a church or a convention or association of churches.

    +
    • +
  • +

    You didn't make an election, discussed earlier under Who can't be exempt.

    +
    • +
  • +

    You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement.

    +
    • +
+
+ +

+ +
+
+ +
+
+
+

Requesting Exemption—Form 4361

+
+
+
+ + +

To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS.

+ +
+ +

.This is an Image: files.gifThe IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. If it’s approved, keep the approved copy of Form 4361 in your permanent records. .

+ +
+ +
+

When to file.

+ +

File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true.

+ +
+
    +
  1. +

    You have net earnings from self-employment of at least $400.

    +
    2. +
  2. +

    Any part of those net earnings was from ministerial services you performed as a:

    + +
    +
      +
    1. +

      Minister,

      +
      2. +
    2. +

      Member of a religious order, or

      +
      3. +
    3. +

      Christian Science practitioner or reader.

      +
      4. +
    +
    +
    3. +
+
+The 2 years don't have to be consecutive tax years. + +

+ + +
+ + +

.This is an Image: taxtip.gifThe approval process can take some time, so you should file Form 4361 as soon as possible..

+ + +
+
+ +
+

Example 1.

+ +

Rev. Taylor Jaeger, a member of the clergy ordained in 2025, has net self-employment earnings as a minister of $450 in 2025 and $500 in 2026. Rev. Jaeger must file his application for exemption by the due date, including extensions, for his 2026 income tax return. However, if Rev. Jaeger doesn’t receive IRS approval for an exemption by April 15, 2027, his SE tax for 2026 is due by that date.

+
+ +
+

Example 2.

+ +

Rev. Casey Wolfe has only $300 in net self-employment earnings as a minister in 2025, but earned more than $400 in 2024 and expects to earn more than $400 in 2026. Rev. Wolfe must file her application for exemption by the due date, including extensions, for her 2026 income tax return. However, if Rev. Wolfe doesn't receive IRS approval for an exemption by April 15, 2027, her SE tax for 2026 is due by that date.

+
+ +
+

Example 3.

+ +

In 2023, Rev. Riley Moss was ordained a minister and had $700 in net self-employment earnings as a minister. In 2024, Rev. Moss received $1,000 as a minister, but his related expenses were over $1,000. Therefore, he had no net self-employment earnings as a minister in 2024. Also in 2024, Rev. Moss opened a bookstore and had $8,000 in net self-employment earnings from the store. In 2025, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store.

+ +

Rev. Moss had net earnings from self-employment in 2023 and 2025 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Thus, Rev. Moss must file his application for exemption by the due date, including extensions, for his 2025 income tax return. However, if Rev. Moss doesn’t receive IRS approval for an exemption by April 15, 2026, his SE tax for 2025 is due by that date.

+
+ +
+

Death of individual.

+ +

The right to file an application for exemption ends with an individual's death. A surviving spouse, executor, or administrator can't file an exemption application for a deceased clergy member.

+
+ +
+

Effective date of exemption.

+ + +

An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Once the exemption is approved, it is irrevocable.

+ + +
+

Example.

+ +

Rev. Hayden Austin, ordained in 2022, had $400 or more in net self-employment earnings, in both 2022 and 2025, part of which was from her services as a minister. Rev. Austin files an application for exemption on February 19, 2026. If an exemption is granted, it is effective for 2022 and the following years.

+
+
+ +
+

Refunds of SE tax.

+ + +

If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040-X. Generally, for a refund, you must file Form 1040-X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date.

+ + +

If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund won't be more than the tax you paid within the 2 years immediately before you file the claim.

+
+
+
+ +
+
+ +

Members of Recognized Religious Sects

+ + +

If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption.

+ +
+

Exception.

+ +

If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you can't apply. However, if you pay your benefits back, you may be considered for exemption. Contact your local SSA office to find out the amount you must pay back.

+
+ +
+

Eligibility requirements.

+ +

To claim this exemption from SE tax, all of the following requirements must be met.

+ +
+
    +
  1. +

    You must file Form 4029, discussed later under Requesting Exemption—Form 4029.

    +
    2. +
  2. +

    As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care.

    +
    3. +
  3. +

    You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income.

    +
    4. +
  4. +

    The Commissioner of Social Security must determine that:

    + +
    +
      +
    1. +

      Your sect or division has the established teachings as described in (2) above;

      +
      2. +
    2. +

      It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living; and

      +
      3. +
    3. +

      The sect or division has existed at all times since December 31, 1950.

      +
      4. +
    +
    +
    5. +
+
+ +

+
+ +
+
+ +
+
+
+

Requesting Exemption—Form 4029

+
+
+
+ + +

To request the exemption, file Form 4029 in triplicate (original and two copies) with the SSA at the address shown on the form. The sect or division must complete part of the form.

+ +
+ +

.This is an Image: files.gifThe IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. If it is approved, keep the approved copy of Form 4029 in your permanent records. .

+ +
+ +
+

When to file.

+ +

You can file Form 4029 at any time.

+ +

If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. See Effective date of exemption, next, for information on when the newly approved exemption would become effective.

+ +

If you have a previously approved exemption from SE tax, you are considered to have met the requirements for exemption from social security and Medicare taxes on wages and don't need to file a new Form 4029.

+
+ +
+

Effective date of exemption.

+ + +

An approved exemption from SE tax is generally effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. (For example, if you meet the eligibility requirements in 2023, file Form 4029 in 2024, and the IRS approves your exemption in 2025, your exemption is effective for tax year 2023 and all later years.)

+ + +

The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. The exemption will end for the tax year in which you or your sect/division first fails to meet the eligibility requirements.

+
+ +
+

Refunds of SE tax paid.

+ +

To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040-X. For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier.

+
+
+ +
+
+ +
+
+
+

Exemption From FICA Taxes

+
+
+
+ + +

Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Both the employee and the employer, if they meet the eligibility requirements, discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee.

+ +

A partnership in which each partner holds a religious exemption from social security and Medicare tax is an employer for this purpose.

+ +
+ +

.This is an Image: taxtip.gifIf the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. .

+ +
+ +
+

Information for employers.

+ +

If you have an approved Form 4029 and you have an employee who has an approved Form 4029, don't report wages you paid to the employee as social security and Medicare wages.

+ +

If you have an employee who doesn't have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share.

+
+ +
+

Form W-2.

+ +

When preparing a Form W-2, Wage and Tax Statement, for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other.” Don't make any entries in box 3, 4, 5, or 6.

+
+ +
+

Forms 941, 943, and 944.

+ + +

If both you and your employee have received approved Forms 4029, don't include these exempt wages on the following forms. Instead, follow the instructions given below.

+ +
+
    +
  • +

    Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the checkbox.

    +
    • +
  • +

    Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces.

    +
    • +
  • +

    Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the checkbox.

    +
    • +
+
+ + +

+
+ +
+

Effective date.

+ + +

An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements.

+
+
+
+
+ +
+
+ +

Self-Employment Tax: Figuring Net Earnings

+ + +

There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker.

+ +
+
    +
  • +

    Regular method.

    +
    • +
  • +

    Nonfarm optional method.

    +
    • +
+
+ +

+ +
+ +

.This is an Image: taxtip.gifYou may find Worksheets 1 through 3 helpful in figuring your net earnings from self-employment. Blank worksheets are in the back of this publication..

+ +
+ +
+
+ +

Regular Method

+ + +

Most people use the regular method. Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who hasn't taken a vow of poverty, or a Christian Science practitioner or reader. Then, subtract your allowable business deductions and multiply the difference by 92.35% (0.9235). Use Schedule SE (Form 1040) to figure your net earnings and SE tax.

+ +

If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92.35% (0.9235). Don't reduce your wages by any business deductions when making this computation. Use Schedule SE (Form 1040), to figure your net earnings and SE tax.

+ +
+ +

.This is an Image: caution.gifIf you have an approved exemption, or you are automatically exempt, don't include the income or deductions from ministerial services in figuring your net earnings from self-employment. .

+ +
+ +
+

Amounts included in gross income.

+ + +

To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income:

+ +
+
    +
  1. +

    Salaries and fees for your ministerial services (discussed earlier);

    +
    2. +
  2. +

    Offerings you receive for marriages, baptisms, funerals, masses, etc.;

    +
    3. +
  3. +

    The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience;

    +
    4. +
  4. +

    The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you; and

    +
    5. +
  5. +

    Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. This amount is also subject to income tax.

    +
    6. +
+
+ + +

+ + +

For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses, later.

+ + +
+

Example.

+ +

Pastor Leslie Adams receives an annual salary of $39,000 as a full-time minister. The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. His church owns a parsonage that has a fair rental value of $12,000 per year. The church gives Pastor Adams the use of the parsonage. Pastor Adams isn’t exempt from SE tax and must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes.

+ +

The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance.

+
+
+ +
+

Overseas duty.

+ + +

Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U.S. citizen or resident alien serving abroad and living in a foreign country.

+ + +

For information on excluding foreign earned income or the foreign housing amount, see Pub. 54.

+ + +
+

Example.

+ +

You were the minister of a U.S. church in Mexico. You earned $35,000 in that position and were able to exclude it all for income tax purposes under the foreign earned income exclusion. The United States doesn't have a social security agreement with Mexico, so you are subject to U.S. SE tax and must include $35,000 when figuring net earnings from self-employment.

+
+
+ +
+

Specified U.S. territories.

+ +

The exclusion from gross income for amounts derived from American Samoa or Puerto Rico doesn't apply in figuring net earnings from self-employment. Also see Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa, earlier, under U.S. Citizens and Resident and Nonresident Aliens.

+
+ +
+

Amounts not included in gross income.

+ + +

Don't include the following amounts in gross income when figuring your net earnings from self-employment.

+ +
+
    +
  • +

    Offerings that others made to the church.

    +
    • +
  • +

    Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that aren't included in your gross income.

    +
    • +
  • +

    Pension payments or retirement allowances you receive for your past ministerial services.

    +
    • +
  • +

    The rental value of a parsonage or a parsonage allowance provided to you after you retire.

    +
    • +
+
+ + +

+
+ +
+

Allowable deductions.

+ +

When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. These are ministerial expenses you incurred while working other than as a common-law employee of the church. They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Deduct these expenses on Schedule C (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040).

+ +

Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax. Subtract any allowable expenses from those wages, include the net amount on line 2 of Schedule SE (Form 1040), and attach an explanation. Don't complete Schedule C (Form 1040).

+
+ +
+

Employee reimbursement arrangements.

+ + +

If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Ask your employer if you aren't sure if it reimburses you using an accountable or a nonaccountable plan.

+
+ +
+

Accountable plans.

+ + +

To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules.

+ +
+
    +
  • +

    Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer.

    +
    • +
  • +

    You must adequately account to your employer for these expenses within a reasonable period of time.

    +
    • +
  • +

    You must return any excess reimbursement or allowance within a reasonable period of time.

    +
    • +
+
+ + +

+ + +

The reimbursement isn't reported on your Form W-2. Generally, if your expenses equal your reimbursement, you have no deduction. If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes.

+
+ +
+

Nonaccountable plan.

+ + +

A nonaccountable plan is a reimbursement arrangement that doesn't meet one or more of the three rules listed under Accountable plans above. In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan.

+ +
+
    +
  • +

    Excess reimbursements you fail to return to your employer.

    +
    • +
  • +

    Reimbursement of nondeductible expenses related to your employer's business.

    +
    • +
+
+ + +

+ + +

Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Because reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement.

+ + +

For more information on accountable and nonaccountable plans, see Pub. 463, Travel, Gift, and Car Expenses.

+
+ +
+
+ +
+
+
+

Married Couple Missionary Team

+
+
+
+ + +

If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement.

+ +

If the agreement is with one spouse only and the other spouse isn't paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement.

+
+ +
+
+ +
+
+
+

Earnings Subject to SE Tax

+
+
+
+ + +

For 2025, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $176,100 minus any wages and tips you earned that were subject to social security tax. The tax rate for the social security part is 12.4%. In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. This tax rate is 2.9%. The combined self-employment tax rate is 15.3% (12.4% social security tax + 2.9% Medicare tax).

+ +
+

Additional Medicare Tax.

+ + +

A 0.9% Additional Medicare Tax applies to Medicare wages, RRTA compensation, and self-employment income that are more than:

+ +
+
    +
  • +

    $125,000 if married filing separately,

    +
    • +
  • +

    $250,000 if married filing jointly, or

    +
    • +
  • +

    $200,000 for any other filing status.

    +
    • +
+
+Medicare wages and self-employment income are combined to determine if income exceeds the threshold. A self-employment loss isn't considered for purposes of this tax. RRTA compensation is separately compared to the threshold. For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. + +

+
+
+
+ +
+
+ +

Nonfarm Optional Method

+ + +

You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low.

+ +

You may use the nonfarm optional method if you meet all of the following tests.

+ +
+
    +
  1. +

    You are self-employed on a regular basis. You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. The net earnings can be from either farm or nonfarm earnings or both.

    +
    2. +
  2. +

    You have used this method less than 5 prior years. (There is a 5-year lifetime limit.) The years don't have to be consecutive.

    +
    3. +
  3. +

    Your net nonfarm profits were:

    + +
    +
      +
    1. +

      Less than $7,840; and

      +
      2. +
    2. +

      Less than 72.189% of your gross nonfarm income.

      +
      3. +
    +
    +
    4. +
+
+ +

+ +

If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method.

+ +

+ +
+ +

Table 3. Figuring Nonfarm Net Earnings

+ +
+ + + + + + + + + + + + + + + + + + + +
IF your gross nonfarm income is ...THEN your net earnings are equal to ...
$10,860 or lesstwo-thirds of your gross nonfarm income.
more than $10,860$7,240.
+
+
+  + +

+ +
+

Actual net earnings.

+ +

Multiply your total earnings subject to SE tax by 92.35% (0.9235) to get actual net earnings. Actual net earnings are equivalent to net earnings under the “Regular Method.”

+
+ +
+

More information.

+ +

For more information on the nonfarm optional method, see Pub. 334, Tax Guide for Small Business, and the Instructions for Schedule SE (Form 1040).

+
+
+
+ +
+
+ +

Income Tax: Income and Expenses

+ + +

Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently.

+ +
+

Note.

+ +

For purposes of this section, references to members of the clergy are only to ministers or members of a religious order.

+
+ +
+
+ +

Income Items

+ +

The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here.

+ +
+
+ +
+
+
+

Offerings and Fees

+
+
+
+ + +

If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc., in addition to your salary. If the offering is made to the religious institution, it isn't taxable to you.

+
+ +
+
+ +
+
+
+

Outside Earnings

+
+
+
+ +

If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. For more information, see Pub. 526.

+
+ +
+
+ +
+
+
+

Exclusion of Rental Allowance and Fair Rental Value of a Parsonage

+
+
+
+ + +

Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Services include:

+ +
+
    +
  • +

    Ministerial services, discussed earlier;

    +
    • +
  • +

    Administrative duties and teaching at theological seminaries; and

    +
    • +
  • +

    The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, territory, political subdivision, or the District of Columbia.

    +
    • +
+
+ +

+ +

This exclusion applies only for income tax purposes. It doesn't apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings.

+ +
+

Designation requirement.

+ +

The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. It must designate a definite amount. It can't determine the amount of the housing allowance at a later date. If the church or organization doesn't officially designate a definite amount as a housing allowance, you must include your total salary in your income.

+ +

If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination doesn't effectively designate a housing allowance for you. The local congregation must officially designate the part of your salary that is a housing allowance. However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency.

+ +

An official designation of an amount as a housing or rental allowance may be shown in an employment contract, in the minutes of a church or qualified organization, in a budget, or in any official action taken in advance of payment of the allowance. A designation is sufficient if it permits a payment to be identified as a payment of a rental or housing allowance as distinguished from salary or other remuneration.

+ +

Informal discussions don't amount to an official designation. However, the facts and circumstances of a designation may demonstrate that the designation was official.

+
+ +
+ +

.This is an Image: taxtip.gifA church or employing organization may report the rental allowance or fair rental value of the parsonage (and utilities) in box 14 of Form W-2. .

+ +
+ +
+

Rental allowances.

+ + +

If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if:

+ +
+
    +
  • +

    You use the amount to provide or rent a home, and

    +
    • +
  • +

    The amount isn't more than reasonable pay for your services.

    +
    • +
+
+ + +

+ + +

The amount you exclude can't be more than the fair rental value of the home, including furnishings, plus the cost of utilities.

+
+ +
+

Fair rental value of parsonage.

+ + +

You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. However, the exclusion can't be more than the reasonable pay for your services. If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost.

+
+ +
+

Example.

+ +

Rev. Layne Baker is a full-time minister. The church allows Rev. Baker to use a parsonage that has an annual fair rental value of $24,000. The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Her actual utility costs during the year were $7,000.

+ +

For income tax purposes, Rev. Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Rev. Baker will report $60,000 ($59,500 salary plus $500 of unused utility allowance). However, her income for SE tax purposes is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage).

+
+ +
+

Home ownership.

+ + +

If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of:

+ +
+
    +
  • +

    The amount actually used to provide a home;

    +
    • +
  • +

    The amount officially designated as a rental allowance; or

    +
    • +
  • +

    The fair rental value of the home, including furnishings, utilities, garage, etc.

    +
    • +
+
+ + +

+
+ +
+

Excess rental allowance.

+ + +

You must include in gross income the amount of any rental allowance that is more than the smallest of:

+ +
+
    +
  • +

    Your reasonable salary,

    +
    • +
  • +

    The fair rental value of the home plus utilities, or

    +
    • +
  • +

    The amount actually used to provide a home.

    +
    • +
+
+ + +

+ + +

Include this amount in the total on Form 1040 or 1040-SR, line 1h. On the dotted line next to line 1h, enter “Excess allowance” and the amount.

+
+ +
+ +

.This is an Image: taxtip.gifYou may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040)..

+ +
+ +
+

Retired ministers.

+ + +

If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. However, a minister's surviving spouse can't exclude the rental value unless the rental value is for ministerial services they perform or performed.

+
+ +
+

Teachers or administrators.

+ + +

If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you can't exclude from your income a housing allowance or the value of a home that the college provides to you.

+ + +
+ + +

.This is an Image: taxtip.gifIf you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. In Pub. 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits..

+ + +
+ + +

If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but aren't authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion doesn't apply to you.

+
+ +
+

Theological students.

+ + +

If you are a theological student serving a required internship as a part-time or assistant pastor, you can't exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister.

+
+ +
+

Traveling evangelists.

+ + +

You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements.

+ +
+
    +
  • +

    You are an ordained minister.

    +
    • +
  • +

    You perform ministerial services at churches located away from your community.

    +
    • +
  • +

    You actually use the rental allowance to maintain your permanent home.

    +
    • +
+
+ + +

+
+ +
+

Cantors.

+ + +

If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income.

+
+
+ +
+
+ +
+
+
+

Earnings—Members of Religious Orders

+
+
+
+ + +

Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who:

+ +
+
    +
  • +

    Has taken a vow of poverty,

    +
    • +
  • +

    Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and

    +
    • +
  • +

    Renounces the earnings and gives them to the order.

    +
    • +
+
+ +

+ +

See Members of Religious Orders, earlier, under Social Security Coverage.

+
+ +
+
+ +
+
+
+

Foreign Earned Income

+
+
+
+ + +

Certain income may be exempt from income tax if you work in a foreign country or in a specified U.S. territory. Pub. 54 discusses the foreign earned income exclusion. Pub. 570, Tax Guide for Individuals With Income From U.S. Territories, covers the rules for taxpayers with income from U.S. territories. You can get these free publications from the IRS at IRS.gov/Forms or from most U.S. embassies or consulates.

+
+
+ +
+
+ +

Expense Items

+ +

The tax treatment of expenses allocable to tax-free income and health insurance costs is discussed here.

+ +
+
+ +
+
+
+

Expenses Allocable to Tax-Free Income

+
+
+
+ + +

If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. You can't deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance.

+ +
+

Exception.

+ +

This rule doesn't apply to your deductions for home mortgage interest or real estate taxes on your home.

+
+ +
+

Figuring the allocation.

+ +

Figure the portion of your otherwise deductible expenses that you can't deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:

+ +

+ +
+ + + + + + + + + + + + + + + + + + + + + + + +
 Tax-free rental or parsonage allowance 
 All income (taxable and tax free) earned from your ministry 
   
+
+ +

+ +

When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person.

+ +
+ +

.This is an Image: taxtip.gifReduce your otherwise deductible expenses only in figuring your income tax, not your SE tax..

+ +
+ +
+

Example.

+ +

Rev. Peyton Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Rev. Ashford incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services: $3,500 of the $4,000 is for employee expenses related to his ministerial salary. Rev. Ashford is no longer able to deduct the $3,500 incurred for employee expenses related to his ministerial salary since miscellaneous itemized deductions aren’t allowed for tax years beginning after 2017 pursuant to section 67(h) of the Internal Revenue Code. Since the $500 is related to the weddings and baptisms he performed as a self-employed person, this amount is otherwise deductible.

+ +

Rev. Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows:

+ +
+ + + + + + + + + +
($10,000 ÷ $40,000) × $500 = $125
+
+ +

+
+
+ +
+

Required statement.

+ +

If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. The statement must contain all of the following information.

+ +
+
    +
  • +

    A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc.) plus the amount.

    +
    • +
  • +

    A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount.

    +
    • +
  • +

    A list of each item of otherwise deductible ministerial expenses plus the amount.

    +
    • +
  • +

    How you figured the nondeductible part of your otherwise deductible expenses.

    +
    • +
  • +

    A statement that the other deductions claimed on your tax return aren't allocable to your tax-free income.

    +
    • +
+
+ +

+ +

At the end of this publication, you will find blank worksheets for your own use.

+
+
+ +
+
+ +
+
+
+

Health Insurance Costs of Self-Employed Ministers

+
+
+
+ + +

If you are self-employed, you may be able to deduct the amount you paid in 2025 for medical, dental, and vision insurance and qualified long-term care insurance for you, your spouse, your dependents, and any child you may have who, as of the end of the tax year, had not attained age 27.

+ +

For purposes of this deduction, your child must be an individual who is your son, daughter, stepson, stepdaughter, or eligible foster child. An individual who has been legally adopted by you (or placed with you for adoption) will be treated as your child.

+ +

If you qualify, you can take this deduction as an adjustment to income on Schedule 1 (Form 1040), line 17. See the Instructions for Form 1040 to figure your deduction.

+ +

The following special rules apply to the self-employed health insurance deduction.

+ +
+
    +
  • +

    You can't take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction.

    +
    • +
  • +

    You can't take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer.

    +
    • +
  • +

    The deduction can't exceed your net earnings from the business under which the insurance plan is established. Your net earnings under this rule don't include the income you earned as a common-law employee (discussed earlier) of a church.

    +
    • +
+
+ +

+ +
+

More information.

+ +

For more information about the self-employed health insurance deduction, see Form 7206 and its instructions.

+
+
+ +
+
+ +
+
+
+

Deduction for SE Tax

+
+
+
+ + +

You can deduct one-half of your SE tax in figuring AGI. This is an income tax deduction only, which is claimed on Schedule 1 (Form 1040), line 15. This deduction doesn’t include taxes imposed by section 1401(b)(2), pursuant to section 164(f)(2) of the Internal Revenue Code.

+ +
+ +

.This is an Image: caution.gifDon't claim this deduction in figuring net earnings from self-employment subject to SE tax. .

+ +
+
+
+ +
+
+ +

Income Tax Withholding and Estimated Tax

+ + +

The federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. An employee usually has income tax withheld from their wages or salary. However, your salary isn't subject to federal income tax withholding if both of the following conditions apply.

+ +
+
    +
  • +

    You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who hasn't taken a vow of poverty), or a Christian Science practitioner or reader.

    +
    • +
  • +

    Your salary is for ministerial services (see Ministerial Services, earlier).

    +
    • +
+
+ +

+ +

If your salary isn't subject to withholding, or if you don't pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income.

+ +

You must generally make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return.

+ +

Determine your estimated tax by using the worksheets in Pub. 505, Tax Withholding and Estimated Tax. You can also use the IRS Withholding Estimator at IRS.gov/W4App. Pay the entire estimated tax for 2026 or the first installment by April 15, 2026. See Form 1040-ES for the different payment methods. The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. For more information, see chapter 2 of Pub. 505.

+ +

If you perform your services as a common-law employee of the church and your salary isn't subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due.

+
+
+ +
+
+ +

Filing Your Return

+ + +

You must file an income tax return for 2025 if your gross income was at least the amount shown in the third column of Table 4.

+ +
+
+ +
+
+
+

Table 4. 2025 Filing Requirements for Most Taxpayers

+
+
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
IF your filing status is...AND at the end of 2025
+ you were*...		THEN file a return if your gross income** was at least...
Singleunder age 65
+ 65 or older		 $15,750
+ 17,750		 
Married filing jointly***under 65 (both spouses)
+ 65 or older (one spouse)
+ 65 or older (both spouses)		 $31,500
+ 33,100
+ 34,700		 
Married filing separatelyany age $5 
Head of householdunder 65
+ 65 or older		 $23,625
+ 25,625		 
Qualifying surviving spouseunder 65
+ 65 or older		 $31,500
+ 33,100		 
+
+ +
+ + + + + + + + + + + + + + + + +
* If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or you are preparing a return for someone who died in 2025, see Pub. 501, Dependents, Standard Deduction, and Filing Information.)
** Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2025, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for Form 1040, lines 6a and 6b, to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7; or Schedule F (Form 1040), line 9. But, in figuring gross income, don't reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7; or Schedule F (Form 1040), line 9.
*** If you didn't live with your spouse at the end of 2025 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.
+
+
+ +

+ +
+

Additional requirements.

+ +

Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040 or 1040-SR, and attach a completed Schedule SE (Form 1040), if:

+ +

+ +
+
    +
  • +

    You aren't exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings) of $400 or more in the tax year;

    +
    • +
  • +

    You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax; or

    +
    • +
  • +

    You had wages of $108.28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees), earlier, under Social Security Coverage).

    +
    • +
+
+ +

+
+ +
+

Self-employment tax.

+ +

For services in the exercise of the ministry, members of the clergy receive a Form W-2, but do not have social security or Medicare taxes withheld. You must pay social security and Medicare taxes by filing Schedule SE (Form 1040) with your return.

+ +

If you filed Form 4361 and didn't receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C (Form 1040). You should then carry the net amount over to line 2 of Schedule SE (Form 1040). However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, don't report those wages on Schedule C (Form 1040). Instead, report those wages less any allowable expenses on line 2 of Schedule SE (Form 1040) and attach an explanation.

+
+ +
+

Exemption from SE tax.

+ + +

If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you don't have any other income subject to SE tax, don't file Schedule SE (Form 1040). Instead, check box 1 on Schedule 2 (Form 1040), line 4. However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040).

+ + +

If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you don't have any other income subject to SE tax, don't file Schedule SE (Form 1040). Instead, check box 2 on Schedule 2 (Form 1040), line 4.

+
+ +
+

More information.

+ +

For more information on filing your return, including when and where to file it, see the Instructions for Form 1040.

+
+
+ +
+
+ +

Retirement Savings Arrangements

+ + +

Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. You can generally deduct your contributions to the plan. Your contributions and the earnings on them generally aren't taxed until they are distributed. However, if the plan permits, you may choose to have contributions made to a Roth contribution program, and those contributions won't be excluded from your income, but will be distributed tax free if you satisfy certain requirements.

+ +
+

Retirement plans for the self-employed.

+ + +

To set up one of the following plans, you must be self-employed.

+ +
+
    +
  • +

    SEP (simplified employee pension) plan.

    +
    • +
  • +

    SIMPLE (savings incentive match plan for employees) plan.

    +
    • +
  • +

    Qualified retirement plan (also called a Keogh or H.R. 10 plan), including a 401(k) plan.

    +
    • +
+
+ + +

+ + +

The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax.

+ + +

For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you are generally a common-law employee. You aren't a self-employed person for purposes of setting up a retirement plan. This result is true even if your salary is subject to SE tax.

+ + +

On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C (Form 1040), are earnings from self-employment for all tax purposes.

+ + +

Contributions generally may be made on a pre-tax basis or, if permitted by the plan, they may be made as a Roth contribution on an after-tax basis. For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Pub. 560, Retirement Plans for Small Business.

+
+ +
+

Individual retirement arrangements (IRAs).

+ + +

The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Generally, your maximum contribution for 2025 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $7,000 ($8,000 if you are age 50 or older by the end of 2025).

+ + +

However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your AGI is above a certain amount. You can't deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed.

+ + +

If you contribute to a traditional IRA, your contribution may be deductible. However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan).

+ + +

For more information on IRAs, see Pub. 590-A, Contributions to Individual Retirement Arrangements.

+
+ +
+

Tax-sheltered annuity plans.

+ + +

Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can generally participate in tax-sheltered annuity (403(b)) plans. For more information, see Pub. 571, Tax-Sheltered Annuity Plans.

+
+ +
+

Deducting contributions to tax-sheltered annuity plans.

+ +

If you are an employee, your employer may exclude allowable contributions to a 403(b) plan from your income. These contributions won't be included in your total wages on your Form W-2, but you will pay tax on distributions from your plan. However, if you choose to have contributions made to a Roth contribution program, they won't be excluded from your income, but will be distributed tax free if you satisfy certain requirements.

+ +

You may also participate in a 403(b) plan if you are a minister or chaplain and, in the exercise of your ministry, you are either self-employed or employed by an organization that isn't exempt from tax under section 501(c)(3) of the Internal Revenue Code. If either situation applies to you, you can deduct your contributions to a 403(b) plan as explained next.

+ +
+
    +
  • +

    If you are self-employed, deduct your contributions on Schedule 1 (Form 1040), line 16.

    +
    • +
  • +

    If you aren't self-employed and your employer doesn't exclude your contributions from your earned income, deduct your contributions on Schedule 1 (Form 1040), line 24g.

    +
    • +
+
+ +

+
+ +
+

Retirement savings contributions credit.

+ + +

You may be able to take a tax credit of up to $1,000 (up to $2,000 if married filing jointly) for certain contributions you make to any of the retirement plans or IRAs discussed earlier. The credit is based on the contributions you make and your credit rate. Your credit rate can be as low as 10% or as high as 50%, depending on your filing status and AGI. Figure the credit on Form 8880, Credit for Qualified Retirement Savings Contributions.

+ + +

You can't take the credit if any of the following apply.

+ +
+
    +
  1. +

    You were born after January 1, 2008.

    +
    2. +
  2. +

    You were a student who, during any part of 5 calendar months (not necessarily consecutive) of 2025:

    + +
    +
      +
    1. +

      Was enrolled as a full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance; or

      +
      2. +
    2. +

      Took a full-time, on-farm training course given by a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government agency.

      +
      3. +
    +
    +
    3. +
  3. +

    Someone, such as your parent(s), claims you as a dependent on their 2025 tax return.

    +
    4. +
  4. +

    Your AGI for 2025 is more than:

    + +
    +
      +
    1. +

      $79,000, if your filing status is married filing jointly;

      +
      2. +
    2. +

      $59,250, if your filing status is head of household; or

      +
      3. +
    3. +

      $39,500, if your filing status is single, married filing separately, or qualifying surviving spouse.

      +
      4. +
    +
    +
    5. +
+
+ + +

+
+ +
+

School.

+ +

A school includes technical, trade, and mechanical schools. It doesn't include on-the-job training courses, correspondence schools, or schools offering courses only through the Internet.

+
+ +
+

Full-time student.

+ +

You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time.

+
+ +
+

AGI.

+ +

When figuring AGI, you must add back any exclusion or deduction claimed for the year for:

+ +
+
    +
  1. +

    Foreign earned income,

    +
    2. +
  2. +

    Foreign housing costs,

    +
    3. +
  3. +

    Income of bona fide residents of American Samoa, and

    +
    4. +
  4. +

    Income of bona fide residents of Puerto Rico.

    +
    5. +
+
+ +

+
+ +
+

More information.

+ +

For more information about the credit, see Pub. 590-A.

+
+
+ +
+
+ +

Earned Income Credit (EIC)

+ + +

The EIC is a tax credit for certain people who work. If you qualify for it, the EIC reduces the tax you owe. The EIC may give you a refund even if you don't owe any tax.

+ +

You can't take the credit for 2025 if your earned income (or adjusted gross income) is:

+ +
+
    +
  • +

    $19,104 or more ($26,214 or more if married filing jointly) and you don't have a qualifying child,

    +
    • +
  • +

    $50,434 or more ($57,554 or more if married filing jointly) and you have one qualifying child,

    +
    • +
  • +

    $57,310 or more ($64,430 or more if married filing jointly) and you have two qualifying children, or

    +
    • +
  • +

    $61,555 or more ($68,675 if married filing jointly) and you have three or more qualifying children.

    +
    • +
+
+ +

+ +
+

Earned income.

+ +

Earned income includes your:

+ +
+
    +
  1. +

    Wages, salaries, tips, and other taxable employee compensation (even if these amounts are exempt from FICA or SECA under an approved Form 4029 or 4361); and

    +
    2. +
  2. +

    Net earnings from self-employment that are not exempt from SECA (you don't have an approved Form 4029 or 4361) that you report on Schedule SE (Form 1040), line 3, with the following adjustments.

    + +
    +
      +
    1. +

      Subtract the amount you claimed (or should have claimed) on Schedule 1 (Form 1040), line 15, for the deductible part of your SE tax.

      +
      2. +
    2. +

      Add any amount from Schedule SE (Form 1040), line 4b and line 5a.

      +
      3. +
    +
    +
    3. +
+
+ +

+
+ +
+ +

.This is an Image: caution.gifIf you are a minister and have an approved Form 4361, your earned income will still include wages and salaries earned as an employee, but it will not include amounts you received for nonemployee ministerial duties, such as fees for performing marriages and baptisms, and honoraria for delivering speeches..

+ +
+ +
+

More information.

+ +

For detailed rules on this credit, see Pub. 596. To figure the amount of your credit, you can either fill out a worksheet or have the IRS figure the credit for you. See Pub. 596 for the steps you must follow to have the IRS figure your EIC.

+
+
+ +
+
+ +

Worksheets

+ +

+ +
+ + + + + + + + + +
These worksheets are provided to help you figure your taxable ministerial income, your allowable deductions, and your net self-employment income.
+
+ +

+ +

+ +
+ +

Worksheet 1. Figuring the Percentage of Tax-Free Income

+ +
+ + + + + + + + + +
+

+ +
+
Note. For each line, enter the appropriate amount in all boxes that aren't shaded.
+
+ +

+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
+ Source of Income		(a)
+ Taxable		(b)
+ Tax-free		(c)
+ Total
1W-2 salary as a minister (from box 1 of Form W-2)1    
2Gross income from weddings, baptisms, writing, lecturing, etc. (from line 1 of Schedule C)2    
Note. Complete either lines 3a through 3e or lines 4a through 4i.
• If your church provides you with a parsonage, complete lines 3a through 3e.
• If, instead of providing a parsonage, your church provides you with a rental or parsonage allowance, complete lines 4a through 4i.
3aFRV* of parsonage provided by church3a    
bUtility allowance, if any3b    
cActual expenses for utilities3c    
dEnter the smaller of line 3b or 3c3d    
eExcess utility allowance (subtract line 3d from line 3b)3e    
4aParsonage or rental allowance4a    
bUtility allowance, if separate4b    
cTotal allowance (add lines 4a and 4b)4c    
dActual expenses for parsonage4d    
eActual expenses for utilities4e    
fTotal actual expenses for parsonage and utilities (add lines 4d and 4e)4f    
gFRV* of home, plus the cost of utilities4g    
hEnter the smaller of line 4c, 4f, or 4g4h    
iExcess allowance (subtract line 4h from line 4c)4i    
5Ministerial income (for columns (a), (b), and (c), add lines 1 through 4i)5    
6Percentage of tax-free income: Total tax-free income (line 5(b)) $
+ Total income (line 5(c)) $		=%**

+ * FRV (Fair Rental Value): As determined objectively and between unrelated parties, what it would cost to rent a comparable home (including furnishings) in a similar location.
+ ** This percentage of your ministerial expenses won't be deductible. Use Worksheets 2 and 3 to figure your allowable deductions.
+
+
+  + +
+ +

Worksheet 2. Figuring the Allowable Deduction for Schedule C Expenses

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
1Percentage of expenses that are nondeductible (from Worksheet 1, line 6): %
2Business use of car for entire year: miles × 70 cents ($0.70)2  
3Meals: $ × 50% (0.50)3  
4Other expenses (list item and amount)
a 4a  
b 4b  
c 4c  
d 4d  
e 4e  
fTotal other expenses (add lines 4a through 4e)4f  
5Total Schedule C expenses (add lines 2, 3, and 4f)5  
6Nondeductible part of Schedule C expenses (multiply line 5 by the percent in line 1)6  
7Deduction allowed.* Subtract line 6 from line 5. Enter the result here and on Schedule C, line 27b.7  
* None of the other deductions claimed in this return are allocable to tax-free income.
+
+
+  + +
+ +

Worksheet 3. Figuring Net Self-Employment Income for Schedule SE (Form 1040)

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
1W-2 salary as a minister (from box 1 of Form W-2)1  
2Net profit from Schedule C, line 312  
3aParsonage or rental allowance (from Worksheet 1, line 3a or 4a)3a  
bUtility allowance (from Worksheet 1, line 3b or 4b)3b  
cTotal allowance (add lines 3a and 3b)3c  
4Add lines 1, 2, and 3c4  
5Schedule C expenses allocable to tax-free income (from Worksheet 2, line 6)5  
6Total unreimbursed employee business expenses6  
7Total business expenses not deducted in lines 1 and 2 above (add lines 5 and 6)7  
8Net self-employment income. Subtract line 7 from line 4. Enter here and on Schedule SE (Form 1040), line 2.8  
+
+
+  + +

+
+ +
+
+ +

How To Get Tax Help

+ + +

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

+ +
+

Tax reform.

+ +

Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act, on July 4, 2025. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes.

+
+ +
+

Preparing and filing your tax return.

+ +

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

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+ +
+

Free options for tax preparation.

+ +

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

+ +

+ +
+
    +
  • +

    Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

    +
    • +
  • +

    VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

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    • +
  • +

    TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

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    • +
  • +

    MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).

    + +

    Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

    +
    • +
+
+ +

+
+ +
+

Using online tools to help prepare your return.

+ +

Go to IRS.gov/Tools for the following.

+ +
+ +
+ +

+
+ +
+ +

.This is an Image: compute.gif Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law..

+ +
+
    +
  • +

    IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

    +
    • +
  • +

    IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

    +
    • +
  • +

    IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

    +
    • +
  • +

    You may also be able to access tax information in your e-filing software.

    +
    • +
+
+ . + +

+ +
+ +
+

Need someone to prepare your tax return?

+ +

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

+ +
+
    +
  • +

    Primarily responsible for the overall substantive accuracy of your return,

    +
    • +
  • +

    Required to sign the return, and

    +
    • +
  • +

    Required to include their preparer tax identification number (PTIN).

    +
    • +
+
+ +

+
+ +
+ +

.This is an Image: caution.gifAlthough the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov..

+ +
+ +
+

Employers can register to use Business Services Online.

+ +

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement.

+
+ +
+

Business tax account.

+ +

If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/BusinessAccount for more information.

+
+ +
+

IRS social media.

+ +

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

+ +

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English and ASL.

+ +
+ +
+ +

+
+ +
+

Over-the-Phone Interpreter (OPI) Service.

+ +

The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.

+
+ +
+

Accessibility Helpline available for taxpayers with disabilities.

+ +

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

+
+ +
+

Alternative media preference.

+ +

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

+ +
+
    +
  • +

    Standard Print.

    +
    • +
+
+ +
+
    +
  • +

    Large Print.

    +
    • +
+
+ +
+
    +
  • +

    Braille.

    +
    • +
+
+ +
+
    +
  • +

    Audio (MP3).

    +
    • +
+
+ +
+
    +
  • +

    Plain Text File (TXT).

    +
    • +
+
+ +
+
    +
  • +

    Braille-Ready File (BRF).

    +
    • +
+
+ +

+
+ +
+

Disasters.

+ +

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

+
+ +
+

Getting tax forms and publications.

+ +

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or you can go to IRS.gov/OrderForms to place an order.

+
+ +
+

Mobile-friendly forms.

+ +

You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You’ll have the option to submit your form(s) online or download a copy for mailing. You’ll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information.

+
+ +
+

Getting tax publications and instructions in eBook format.

+ +

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.

+ +

IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

+
+ +
+

Access your online account (individual taxpayers only).

+ +

Go to IRS.gov/Account to securely access information about your federal tax account.

+ +
+
    +
  • +

    View the amount you owe and a breakdown by tax year.

    +
    • +
  • +

    See payment plan details or apply for a new payment plan.

    +
    • +
  • +

    Make a payment or view 5 years of payment history and any pending or scheduled payments.

    +
    • +
  • +

    Access your tax records, including key data from your most recent tax return, and transcripts.

    +
    • +
  • +

    View digital copies of select notices from the IRS.

    +
    • +
  • +

    Approve or reject authorization requests from tax professionals.

    +
    • +
+
+ +

+
+ +
+

Get a transcript of your return.

+ +

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.

+
+ +
+

Tax Pro Account.

+ +

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/TaxProAccount.

+
+ +
+

Using direct deposit.

+ +

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

+
+ +
+

Reporting and resolving your tax-related identity theft issues.

+ +

+ +
+
    +
  • +

    Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

    +
    • +
+
+ +
+
    +
  • +

    The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

    +
    • +
  • +

    Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

    +
    • +
  • +

    Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.

    +
    • +
+
+ +

+
+ +
+

Ways to check on the status of your refund.

+ +

+ +
+
    +
  • +

    Go to IRS.gov/Refunds.

    +
    • +
  • +

    Download the official IRS2Go app to your mobile device to check your refund status.

    +
    • +
  • +

    Call the automated refund hotline at 800-829-1954.

    +
    • +
+
+ +

+ +
+ +

.This is an Image: caution.gifThe IRS can’t issue refunds before mid-February for returns that claimed the EITC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits..

+ +
+
+ +
+

Making a tax payment.

+ +

The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

+ +
+
    +
  • +

    IRS Direct Pay: Pay taxes from your bank account. It’s free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment.

    +
    • +
  • +

    Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.

    +
    • +
  • +

    Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

    +
    • +
  • +

    Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required.

    +
    • +
  • +

    Check or Money Order: Mail your payment to the address listed on the notice or instructions.

    +
    • +
  • +

    Cash: You may be able to pay your taxes with cash at a participating retail store.

    +
    • +
  • +

    Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

    +
    • +
+
+ +

+ +
+

Note.

+ +

The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

+
+
+ +
+

What if I can’t pay now?

+ +

Go to IRS.gov/Payments for more information about your options.

+ +
+
    +
  • +

    Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

    +
    • +
  • +

    Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.

    +
    • +
+
+ +

+
+ +
+

Filing an amended return.

+ +

Go to IRS.gov/1040X for information and updates.

+
+ +
+

Checking the status of your amended return.

+ +

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

+ +
+ +

.This is an Image: caution.gifIt can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks..

+ +
+
+ +
+

Understanding an IRS notice or letter you’ve received.

+ +

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

+
+ +
+

IRS Document Upload Tool.

+ +

You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT.

+
+ +
+

Schedule LEP.

+ +

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

+
+ +
+

Contacting your local TAC.

+ +

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

+
+ +

——————————————————

+ +

Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

+ +
+
+ +

The Taxpayer Advocate Service (TAS) Is Here To Help You

+ +
+
+ +
+
+
+

What Is the Taxpayer Advocate Service?

+
+
+
+ +

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

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+ +
+
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+
+
+

How Can TAS Help Me?

+
+
+
+ +

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free.

+ +
+
    +
  • +

    TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

    +
    • +
  • +

    To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov. The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

    +
    • +
  • +

    TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include any personal identifiable information.)

    +
    • +
+
+ +

+
+ +
+
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+
+
+

How Do I Contact TAS?

+
+
+
+ +

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

+ +
+ +
+ +

+
+ +
+
+ +
+
+
+

What Are My Rights as a Taxpayer?

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+
+
+ +

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

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Publication 517 - Additional Material

+
+
+
+
+ +
+
+
+
+

Index

+
+
+
+ +
+
+

A

+ +
+
Accountable plan, Accountable plans.
+
Additional Medicare Tax, , Additional Medicare Tax.
+
Administrators, Teachers or administrators.
+
American Samoa, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa., Specified U.S. territories.
+
Assistance (see Tax help)
+
+
+ +
+

C

+ +
+
Cantors, Cantors.
+
Christian Science
+
+
+
Practitioners, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners., Christian Science Practitioners and Readers, Members of the Clergy
+
Readers, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers., Christian Science Practitioners and Readers
+
+
+
Common-law employee, Common-law employee.
+
Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa., Specified U.S. territories.
+
Credit
+
+
+
Earned income, Earned Income Credit (EIC)
+
Retirement savings contributions, Retirement savings contributions credit.
+
+
+
+
+ +
+

D

+ +
+
Deduction for self-employment tax, Deduction for SE Tax
+
+
+ +
+

E

+ +
+
Earned income credit, Earned Income Credit (EIC)
+
Effective date
+
+
+
Exemption from FICA taxes, Effective date.
+
Exemption from self-employment (SE) tax, Effective date of exemption., Effective date of exemption.
+
+
+
Employment status, Employment status for other tax purposes.
+
Estimated tax, Income Tax Withholding and Estimated Tax
+
Exclusion, foreign earned income, Foreign Earned Income
+
Exemption
+
+
+
Form 4029, Table 2. The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029
+
Form 4361, Table 2. The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361
+
From FICA taxes, Exemption From FICA Taxes
+
From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid.
+
+
+
+
+ +
+

F

+ +
+
Federal Insurance Contributions Act (see FICA)
+
FICA
+
+
+
Earnings covered, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?
+
Effective date of exemption, Effective date.
+
Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage
+
+
+
Filing requirements for most taxpayers, Filing Your Return
+
Foreign earned income, Foreign Earned Income
+
Form
+
+
+
1040 or 1040-SR, Excess rental allowance., Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax.
+
1040-ES, Income Tax Withholding and Estimated Tax
+
1040-X, Refunds of SE tax., Refunds of SE tax paid.
+
4029, Table 2. The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax.
+
4361, Table 2. The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax.
+
8959, , Additional Medicare Tax.
+
941, Forms 941, 943, and 944.
+
943, Forms 941, 943, and 944.
+
944, Forms 941, 943, and 944.
+
SS-8, Form SS-8.
+
+
+
+
+ +
+

G

+ +
+
Gross income
+
+
+
Amounts included in, Amounts included in gross income.
+
Amounts not included in, Amounts not included in gross income.
+
+
+
Guam, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa., Specified U.S. territories.
+
+
+ +
+

H

+ +
+
Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers
+
Home ownership, exclusion of allowance, Home ownership., Cantors.
+
House or parsonage, fair rental value, Fair rental value of parsonage.
+
+
+ +
+

I

+ +
+
Income tax
+
+
+
Estimated tax, Income Tax Withholding and Estimated Tax
+
Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax
+
Withholding, Income Tax Withholding and Estimated Tax
+
+
+
Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs).
+
+
+ +
+

K

+ +
+
Keogh (H.R.10) plans, Retirement plans for the self-employed.
+
+
+ +
+

L

+ +
+
Lay employees (see Religious workers)
+
Living abroad, Overseas duty., Foreign Earned Income
+
+
+ +
+

M

+ +
+
Members of recognized religious sects, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects
+
Members of religious orders, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax., Earnings—Members of Religious Orders
+
Ministerial services, exemption for
+
+
+
Christian Science practitioners and readers, Christian Science Practitioners and Readers
+
Members of religious orders, Members of Religious Orders
+
Ministers, Ministers
+
+
+
Ministers, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined., Form SS-8., Ministers, Members of the Clergy, Refunds of SE tax., Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax
+
+
+
Health insurance costs of, Health Insurance Costs of Self-Employed Ministers
+
Retired, Retired ministers.
+
+
+
Missionary team, married couple, Married Couple Missionary Team
+
+
+ +
+

N

+ +
+
Nonaccountable plan, Nonaccountable plan.
+
Nonfarm optional method, Nonfarm Optional Method
+
Nonresident aliens, U.S. Citizens and Resident and Nonresident Aliens
+
+
+ +
+

O

+ +
+
Offerings and fees, Amounts included in gross income., Offerings and Fees
+
Overseas duty, Overseas duty., Foreign Earned Income
+
+
+ +
+

P

+ +
+
Parsonage allowance, Amounts included in gross income., Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors.
+
Publications (see Tax help)
+
Puerto Rico, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa., Specified U.S. territories.
+
+
+ +
+

Q

+ +
+
Qualified retirement plan, Retirement plans for the self-employed.
+
+
+ +
+

R

+ +
+
Refunds, self-employment tax, Refunds of SE tax., Refunds of SE tax paid.
+
Reimbursements, Employee reimbursement arrangements.
+
Religious orders, members of, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax., Earnings—Members of Religious Orders
+
Religious workers, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees)
+
Rental allowance, Amounts included in gross income., Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances., Cantors.
+
Resident aliens, U.S. Citizens and Resident and Nonresident Aliens
+
Retired ministers, Retired ministers.
+
Retirement savings arrangements, Retirement Savings Arrangements
+
Retirement savings contributions credit, Retirement savings contributions credit.
+
Royalty income from books, Books or articles.
+
+
+ +
+

S

+ +
+
SECA, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage
+
Sects, members of recognized religious, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects
+
Self-Employment Contributions Act (see SECA)
+
Self-employment tax
+
+
+
Deduction, Deduction for SE Tax
+
Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid., Exemption from SE tax.
+
Maximum earnings, Earnings Subject to SE Tax
+
Nonfarm optional method, Nonfarm Optional Method
+
Refunds of, Refunds of SE tax., Refunds of SE tax paid.
+
Regular method, Regular Method
+
+
+
Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information.
+
SIMPLE plan, Retirement plans for the self-employed.
+
Simplified employee pension (SEP) plan, Retirement plans for the self-employed.
+
Social security coverage, Social Security Coverage
+
+
+ +
+

T

+ +
+
Tax help, How To Get Tax Help
+
Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income
+
Tax-sheltered annuity plans, Tax-sheltered annuity plans.
+
Teachers, Teachers or administrators.
+
Theological students, Theological students.
+
Traveling evangelists, Traveling evangelists.
+
+
+ +
+

U

+ +
+
U.S. citizens, U.S. Citizens and Resident and Nonresident Aliens
+
U.S. Virgin Islands, Residents of Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), and American Samoa., Specified U.S. territories.
+
+
+ +
+

V

+ +
+
Vow of poverty, Table 1. Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty., Services performed outside the order., Effect of employee status., Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders
+
+
+
+
+
+
+
+
+ +
+
+ +
+
+ + +
+
+
+
+ +
+ +
+ + +
+
+ +
+ + + + + + + + + diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_1999_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_1999_extract.pdf new file mode 100644 index 00000000..64df29a2 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_1999_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_1999_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_1999_extract.pdf.txt new file mode 100644 index 00000000..4af81590 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_1999_extract.pdf.txt @@ -0,0 +1,65 @@ +Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare +Foreign service by U.S. citizens: +1. As U.S. government employee. Withhold Same as within U.S. Exempt +2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. +Homeworkers (industrial, cottage +industry): +1. Common law employees. Withhold Taxable Taxable +2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + (See page 6 for details.) cash in a year. +Hospital employees: +1. Interns Withhold Taxable Exempt +2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) +Household employees: +1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,100 or more Taxable if employer paid total + (Farmers see Circular A.) employer and employee in cash in 1999. Exempt if cash wages of $1,000 or more + agree). performed by an individual (for all household employees) + under age 18 during any in any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. +2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) + $100 in a year by an income- in any quarter in the current or + tax-exempt employer. preceding calendar year. +Insurance for employees: +1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of S + employees and their dependents corporations). + generally or for a class or classes of + employees and their dependents. +2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + (See Pub. 15-A for more details.) group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) +Insurance agents or solicitors: +1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. (See page common law and (2) not paid + 6.) solely by commissions. +2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 29 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2000_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2000_extract.pdf new file mode 100644 index 00000000..ea12013e Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2000_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2000_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2000_extract.pdf.txt new file mode 100644 index 00000000..83a4c4b5 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2000_extract.pdf.txt @@ -0,0 +1,65 @@ +Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare +Foreign service by U.S. citizens: +1. As U.S. government employee. Withhold Same as within U.S. Exempt +2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. +Homeworkers (industrial, cottage +industry): +1. Common law employees. Withhold Taxable Taxable +2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + (See page 6 for details.) cash in a year. +Hospital employees: +1. Interns Withhold Taxable Exempt +2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) +Household employees: +1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,200 or more Taxable if employer paid total + (Farmers see Circular A.) employer and employee in cash in 2000. Exempt if cash wages of $1,000 or more + agree). performed by an individual (for all household employees) + under age 18 during any in any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. +2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) + $100 in a year by an income- in any quarter in the current or + tax-exempt employer. preceding calendar year. +Insurance for employees: +1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. +2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + (See Pub. 15-A for more details.) group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) +Insurance agents or solicitors: +1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. (See page common law and (2) not paid + 6.) solely by commissions. +2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 29 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2001_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2001_extract.pdf new file mode 100644 index 00000000..0f5e89cd Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2001_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2001_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2001_extract.pdf.txt new file mode 100644 index 00000000..d98abe3c --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2001_extract.pdf.txt @@ -0,0 +1,65 @@ +Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare +Foreign service by U.S. citizens: +1. As U.S. government employee. Withhold Same as within U.S. Exempt +2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. +Homeworkers (industrial, cottage +industry): +1. Common law employees. Withhold Taxable Taxable +2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + (See page 6 for details.) cash in a year. +Hospital employees: +1. Interns Withhold Taxable Exempt +2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) +Household employees: +1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,300 or more Taxable if employer paid total + (Farmers see Circular A.) employer and employee in cash in 2001. Exempt if cash wages of $1,000 or more + agree). performed by an individual (for all household employees) + under age 18 during any in any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. +2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) + $100 in a year by an income- in any quarter in the current or + tax-exempt employer. preceding calendar year. +Insurance for employees: +1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. +2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + (See Pub. 15-A for more details.) group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) +Insurance agents or solicitors: +1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. (See page common law and (2) not paid + 6.) solely by commissions. +2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 29 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2002_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2002_extract.pdf new file mode 100644 index 00000000..1b0657a5 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2002_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2002_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2002_extract.pdf.txt new file mode 100644 index 00000000..0b23cb1b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2002_extract.pdf.txt @@ -0,0 +1,72 @@ +Page 29 of 64 of Publication 15 13:47 - 16-JAN-2002 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + + Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare + Foreign service by U.S. citizens: + 1. As U.S. government employee. Withhold Same as within U.S. Exempt + 2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. + Homeworkers (industrial, cottage + industry): + 1. Common law employees. Withhold Taxable Taxable + 2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + (See page 7 for details.) cash in a year. + Hospital employees: + 1. Interns Withhold Taxable Exempt + 2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) + Household employees: + 1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,300 or more Taxable if employer paid total + (Farmers see Circular A.) employer and employee in cash in 2002. Exempt if cash wages of $1,000 or more + agree). performed by an individual (for all household employees) + under age 18 during any in any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. + 2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) + $100 in a year by an income- in any quarter in the current or + tax-exempt employer. preceding calendar year. + Insurance for employees: + 1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. + 2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + (See Pub. 15-A for more details.) group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) + Insurance agents or solicitors: + 1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. (See page common law and (2) not paid + 6.) solely by commissions. + 2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 29 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2003_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2003_extract.pdf new file mode 100644 index 00000000..54d51f4f Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2003_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2003_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2003_extract.pdf.txt new file mode 100644 index 00000000..3f9bcc70 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2003_extract.pdf.txt @@ -0,0 +1,72 @@ +Page 29 of 66 of Publication 15 14:34 - 4-DEC-2002 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + + Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare + Foreign service by U.S. citizens: + 1. As U.S. government employee. Withhold Same as within U.S. Exempt + 2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. + Homeworkers (industrial, cottage + industry): + 1. Common law employees. Withhold Taxable Taxable + 2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + (See page 7 for details.) cash in a year. + Hospital employees: + 1. Interns Withhold Taxable Exempt + 2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) + Household employees: + 1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,400 or more Taxable if employer paid total + (Farmers see Circular A.) employer and employee in cash in 2003. Exempt if cash wages of $1,000 or more + agree). performed by an individual (for all household employees) + under age 18 during any in any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. + 2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) + $100 in a year by an income- in any quarter in the current or + tax-exempt employer. preceding calendar year. + Insurance for employees: + 1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. + 2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + (See Pub. 15-B for more details.) group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) + Insurance agents or solicitors: + 1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. (See page common law and (2) not paid + 6.) solely by commissions. + 2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 29 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2004_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2004_extract.pdf new file mode 100644 index 00000000..7b739dd4 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2004_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2004_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2004_extract.pdf.txt new file mode 100644 index 00000000..21fcb17b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2004_extract.pdf.txt @@ -0,0 +1,72 @@ +Page 30 of 68 of Publication 15 14:28 - 5-DEC-2003 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + + Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare + Foreign service by U.S. citizens: + 1. As U.S. government employee. Withhold Same as within U.S. Exempt + 2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. + Homeworkers (industrial, cottage + industry): + 1. Common law employees. Withhold Taxable Taxable + 2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + (See page 7 for details.) cash in a year. + Hospital employees: + 1. Interns Withhold Taxable Exempt + 2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) + Household employees: + 1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,400 or more Taxable if employer paid total + (Farmers, see Pub. 51 (Circular A).) employer and employee in cash in 2004. Exempt if cash wages of $1,000 or more + agree). performed by an individual (for all household employees) + under age 18 during any in any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. + 2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) + $100 in a year by an income- in any quarter in the current or + tax-exempt employer. preceding calendar year. + Insurance for employees: + 1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. + 2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + (See Pub. 15-B for more details.) group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) + Insurance agents or solicitors: + 1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. (See common law and (2) not paid + page 7.) solely by commissions. + 2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + +Page 30 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2005_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2005_extract.pdf new file mode 100644 index 00000000..d618f98b Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2005_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2005_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2005_extract.pdf.txt new file mode 100644 index 00000000..f87e7640 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2005_extract.pdf.txt @@ -0,0 +1,72 @@ +Page 31 of 68 of Publication 15 14:15 - 1-DEC-2004 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + + Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare + Foreign service by U.S. citizens: + 1. As U.S. government employee. Withhold Same as within U.S. Exempt + 2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. + Homeworkers (industrial, cottage + industry): + 1. Common law employees. Withhold Taxable Taxable + 2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + See page 7 for details. cash in a year. + Hospital employees: + 1. Interns Withhold Taxable Exempt + 2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) + Household employees: + 1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,400 or more Taxable if employer paid total + Farmers, see Publication 51 employer and employee in cash in 2005. Exempt if cash wages of $1,000 or more + (Circular A). agree). performed by an individual (for all household employees) in + under age 18 during any any quarter in the current or + portion of the calendar year preceding calendar year. + and is not the principal + occupation of the employee. + 2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than (for all household employees) in + $100 in a year by an income- any quarter in the current or + tax-exempt employer. preceding calendar year. + Insurance for employees: + 1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. + 2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + See Publication 15-B for details. group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) + Insurance agents or solicitors: + 1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. See common law and (2) not paid + page 7. solely by commissions. + 2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 31 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2006_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2006_extract.pdf new file mode 100644 index 00000000..39db9f69 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2006_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2006_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2006_extract.pdf.txt new file mode 100644 index 00000000..95c5bd12 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2006_extract.pdf.txt @@ -0,0 +1,72 @@ +Page 31 of 68 of Publication 15 10:21 - 29-DEC-2005 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + + Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments + Income Tax Withholding Social Security and Federal Unemployment + Medicare + Foreign service by U.S. citizens: + 1. As U.S. government employee. Withhold Same as within U.S. Exempt + 2. For foreign affiliates of American Exempt if at time of payment Exempt unless (1) an Exempt unless (1) on + employers and other private (1) it is reasonable to believe American employer by American vessel or aircraft and + employers. employee is entitled to agreement covers U.S. work is performed under + exclusion from income under citizens employed by its contract made in U.S. or + section 911 or (2) the employer foreign affiliates or (2) U.S. worker is employed on vessel + is required by law of the citizen works for American when it touches U.S. port or (2) + foreign country to withhold employer. U.S. citizen works for + income tax on such payment. American employer (except in + a contiguous country with + which the U.S. has an + agreement for unemployment + compensation) or in the U.S. + Virgin Islands. + Homeworkers (industrial, cottage + industry): + 1. Common law employees. Withhold Taxable Taxable + 2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + See page 7 for details. cash in a year. + Hospital employees: + 1. Interns Withhold Taxable Exempt + 2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) + Household employees: + 1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,500 or more Taxable if employer paid total + Farmers, see Publication 51 employer and employee in cash in 2006. Exempt if cash wages of $1,000 or more + (Circular A). agree). performed by an individual in any quarter in the current or + under age 18 during any preceding calendar year. + portion of the calendar year + and is not the principal + occupation of the employee. + 2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than in any quarter in the current or + $100 in a year by an income- preceding calendar year. + tax-exempt employer. + Insurance for employees: + 1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. + 2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + See Publication 15-B for details. group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) + Insurance agents or solicitors: + 1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. See common law and (2) not paid + page 7. solely by commissions. + 2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + + + + + Page 31 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2007_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2007_extract.pdf new file mode 100644 index 00000000..872ff098 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2007_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2007_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2007_extract.pdf.txt new file mode 100644 index 00000000..63580574 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2007_extract.pdf.txt @@ -0,0 +1,84 @@ +Page 32 of 68 of Publication 15 11:10 - 13-DEC-2006 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + + Special Classes of Employment and Treatment Under Employment Taxes + Special Types of Payments Income Tax Withholding Social Security and Medicare Federal Unemployment + Homeworkers (industrial, cottage + industry): + 1. Common law employees. Withhold Taxable Taxable + 2. Statutory employees. Exempt Taxable if paid $100 or more in Exempt + See page 7 for details. cash in a year. + Hospital employees: + 1. Interns Withhold Taxable Exempt + 2. Patients Withhold Taxable (Exempt for state or Exempt + local government hospitals.) + Household employees: + 1. Domestic service in private homes. Exempt (withhold if both Taxable if paid $1,500 or more Taxable if employer paid total + Farmers, see Publication 51 employer and employee in cash in 2007. Exempt if cash wages of $1,000 or more + (Circular A). agree). performed by an individual in any quarter in the current or + under age 18 during any preceding calendar year. + portion of the calendar year + and is not the principal + occupation of the employee. + 2. Domestic service in college clubs, Exempt (withhold if both Exempt if paid to regular Taxable if employer paid total + fraternities, and sororities. employer and employee student; also exempt if cash wages of $1,000 or more + agree). employee is paid less than in any quarter in the current or + $100 in a year by an income- preceding calendar year. + tax-exempt employer. + Insurance for employees: + 1. Accident and health insurance Exempt (except 2% Exempt Exempt + premiums under a plan or system for shareholder-employees of + employees and their dependents S corporations). + generally or for a class or classes of + employees and their dependents. + 2. Group-term life insurance costs. Exempt Exempt, except for the cost of Exempt + See Publication 15-B for details. group-term life insurance that + is includible in the employee’s + gross income. (Special rules + apply for former employees.) + Insurance agents or solicitors: + 1. Full-time life insurance salesperson. Withhold only if employee Taxable Taxable if (1) employee under + under common law. See common law and (2) not paid + page 7. solely by commissions. + 2. Other salesperson of life, casualty, Withhold only if employee Taxable only if employee Taxable if (1) employee under + etc., insurance. under common law. under common law. common law and (2) not paid + solely by commissions. + Interest on loans with below-market See Publication 15-A. + interest rates (foregone interest and + deemed original issue discount). + Leave-sharing plans: Amounts paid to Withhold Taxable Taxable + an employee under a leave-sharing plan. + Newspaper carriers and vendors: Exempt (withhold if both Exempt Exempt + Newspaper carriers under age 18; employer and employee + newspaper and magazine vendors voluntarily agree). + buying at fixed prices and retaining + receipts from sales to customers. See + Publication 15-A for information on + statutory nonemployee status. + Noncash payments: + 1. For household work, agricultural labor, Exempt (withhold if both Exempt Exempt + and service not in the course of the employer and employee + employer’s trade or business. voluntarily agree). + 2. To certain retail commission Optional with employer. Taxable Taxable + salespersons ordinarily paid solely on + a cash commission basis. + Nonprofit organizations. See Publication 15-A. + Officers or shareholders of an S Withhold Taxable Taxable + Corporation. Distributions and other + payments by an S corporation to a + corporate officer or shareholder must be + treated as wages to the extent the + amounts are reasonable compensation + for services to the corporation by an + employee. (See the Instructions for Form + 1120S.) + + + + +Page 32 Publication 15 (January 2007) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2017_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2017_extract.pdf new file mode 100644 index 00000000..52cda17d Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2017_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2017_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2017_extract.pdf.txt new file mode 100644 index 00000000..2677f865 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2017_extract.pdf.txt @@ -0,0 +1,118 @@ +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2016. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,000 or more in cash wa- +ges for 2017. Social security and Medicare taxes apply to +election workers who are paid $1,800 or more in cash or +an equivalent form of compensation in 2017. +2017 withholding tables. This publication includes the +2017 Percentage Method Tables and Wage Bracket Ta- +bles for Income Tax Withholding. +Withholding allowance. The 2017 amount for one with- +holding allowance on an annual basis is $4,050. +Qualified small business payroll tax credit for in­ +creasing research activities. For tax years beginning +after December 31, 2015, a qualified small business may +elect to claim up to $250,000 of its credit for increasing re- +search activities as a payroll tax credit against the em- +ployer’s share of social security tax. The portion of the +credit used against the employer’s share of social security +tax is allowed in the first calendar quarter beginning after +the date that the qualified small business filed its income +tax return. The election and determination of the credit +amount that will be used against the employer's share of +social security tax is made on Form 6765, Credit for In- +creasing Research Activities. The amount from Form +6765, line 44, must then be reported on Form 8974, Quali- +fied Small Business Payroll Tax Credit for Increasing Re- +search Activities. Form 8974 is used to determine the +amount of the credit that can be used in the current quar- +ter. The amount from Form 8974, line 12, is reported on +Form 941 or 941-SS, line 11. +New certification program for professional employer +organizations. The Tax Increase Prevention Act of 2014 +required the IRS to establish a voluntary certification pro- +gram for professional employer organizations (PEOs). +PEOs handle various payroll administration and tax re- +porting responsibilities for their business clients and are +typically paid a fee based on payroll costs. To become +and remain certified under the certification program, certi- +fied professional employer organizations (CPEOs) must +meet tax status, background, experience, business loca- +tion, financial reporting, bonding, and other requirements +described in sections 3511 and 7705 and related pub- +lished guidance. The IRS began accepting applications +for PEO certification in July 2016. Certification as a CPEO +affects the employment tax liabilities of both the CPEO +and its customers. A CPEO is generally treated as the em- +ployer of any individual performing services for a cus- +tomer of the CPEO and covered by a contract described +in section 7705(e)(2) between the CPEO and the cus- +tomer (CPEO contract), but only for wages and other com- +pensation paid to the individual by the CPEO. For more in- +formation, visit IRS.gov and enter “CPEO” in the search +box. +Leave­based donation programs to aid victims of the +severe storms and flooding in Louisiana. Under these +programs, employees may donate their vacation, sick, or +personal leave in exchange for employer cash payments +made before January 1, 2018, to qualified tax-exempt +organizations providing relief for the victims of the severe +storms and flooding in Louisiana that began on August 11, +2016. The donated leave won't be included in the income +or wages of the employee. The employer may deduct the +cash payments as business expenses or charitable contri- +butions. For more information, see Notice 2016-55, +2016-40 I.R.B. 432, available at IRS.gov/irb/2016-40_IRB/ +ar08.html. +Leave­based donation programs to aid victims of +Hurricane Matthew. Under these programs, employees +may donate their vacation, sick, or personal leave in ex- +change for employer cash payments made before Janu- +ary 1, 2018, to qualified tax-exempt organizations provid- +ing relief for the victims of Hurricane Matthew. The +donated leave won't be included in the income or wages +of the employee. The employer may deduct the cash pay- +ments as business expenses or charitable contributions. +For more information, see Notice 2016-69, 2016-51 I.R.B. +832, available at IRS.gov/irb/2016-51_IRB/ar11.html. +Reminders +Work opportunity tax credit for qualified tax­exempt +organizations hiring qualified veterans. The work op- +portunity tax credit is available for eligible unemployed +veterans who begin work on or after November 22, 2011, +and before January 1, 2020. Qualified tax-exempt organi- +zations that hire eligible unemployed veterans can claim +the work opportunity tax credit against their payroll tax lia- +bility using Form 5884-C. For more information, visit +IRS.gov and enter “work opportunity tax credit” in the +search box. +COBRA premium assistance credit. Effective for tax +periods beginning after December 31, 2013, the credit for +COBRA premium assistance payments can't be claimed +on Form 941, Employer's QUARTERLY Federal Tax Re- +turn (or Form 944, Employer's ANNUAL Federal Tax Re- +turn). Instead, after filing your Form 941 (or Form 944), file +Form 941-X, Adjusted Employer's QUARTERLY Federal +Tax Return or Claim for Refund (or Form 944-X, Adjusted +Employer's ANNUAL Federal Tax Return or Claim for Re- +fund), respectively, to claim the COBRA premium assis- +tance credit. Filing a Form 941-X (or Form 944-X) before +filing a Form 941 (or Form 944) for the return period may +result in errors or delays in processing your Form 941-X +(or Form 944-X). For more information, see the Instruc- +tions for Form 941 (or the Instructions for Form 944), or +visit IRS.gov and enter “COBRA” in the search box. +Medicaid waiver payments. Notice 2014-7 provides +that certain Medicaid waiver payments are excludable +from income for federal income tax purposes. See Notice +2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/ +2014-4_IRB/ar06.html. For more information, including +questions and answers related to Notice 2014-7, visit +IRS.gov and enter “Medicaid waiver payments” in the +search box. +No federal income tax withholding on disability pay­ +ments for injuries incurred as a direct result of a ter­ +rorist attack directed against the United States. +Page 2 Publication 15 (2017) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2018_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2018_extract.pdf new file mode 100644 index 00000000..1e362008 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2018_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2018_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2018_extract.pdf.txt new file mode 100644 index 00000000..1af85cd3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2018_extract.pdf.txt @@ -0,0 +1,118 @@ +implement the 2018 withholding tables as soon as possi- +ble, but not later than February 15, 2018. Continue to use +the 2017 withholding tables until you implement the 2018 +withholding tables. The new withholding tables are de- +signed to work with the Forms W-4, Employee's Withhold- +ing Allowance Certificate, that your employees previously +gave you. +To help employees determine their withholding, the IRS +is revising the withholding tax calculator available at +IRS.gov/W4App. The IRS anticipates that this calculator +will be available by the end of February. Encourage your +employees to use the withholding calculator to determine +if they should give you a new Form W-4 for 2018. The IRS +is also working on revising Form W-4 for 2018. The calcu- +lator and revised Form W-4 can be used by employees +who wish to update their withholding in response to the +new law or changes in their personal circumstances in +2018, and by workers starting a new job. Until a new Form +W-4 is issued, employees and employers should continue +to use the 2017 Form W-4. For more information, go to +IRS.gov/NR1036. +An employee who experiences a change of status that +causes a reduction in the number of withholding allowan- +ces isn't required to give his or her employer a new Form +W-4 until 30 days after the 2018 Form W-4 is released. An +employee that has a reduction in the number of withhold- +ing allowances solely due to changes from P.L. 115-97 +isn't required to give his or her employer a new Form W-4 +during 2018 but may do so at any time. Employees may +use the 2017 Form W-4 to report changes to withholding +allowances until 30 days after the 2018 Form W-4 is re- +leased. New employees may continue to claim allowan- +ces on the 2017 Form W-4 until 30 days after the 2018 +Form W-4 is released. Employees who submit new Forms +W-4 for 2018 using the 2017 Form W-4 don't need to re- +submit a 2018 Form W-4 when the 2018 Form W-4 is re- +leased. +Exempt Form W-4. Generally, an employee may claim +exemption from federal income tax withholding because +he or she had no federal income tax liability last year and +expects none this year. To continue to be exempt from +withholding in 2018, an employee must give you a new +Form W-4 by February 28, 2018. However, the 2018 Form +W-4 may not be available before February 28, 2018. Em- +ployees may claim exemption from withholding for 2018 +using the 2017 Form W-4 until 30 days after the 2018 +Form W-4 is released. The 2017 Form W-4 must be (1) +edited by striking "2017" in the text on line 7 and entering +"2018" in its place, (2) completed by entering "Exempt +2018" on line 7, or (3) not edited but signed in 2018 and +submitted under procedures established by the employer +for the employee to certify entitlement to exempt status for +2018 by using the 2017 Form W-4 to claim exemption +from withholding for 2018. In addition to 1–3 above, the +employee can use any substantially similar method to 1–3 +that clearly conveys in writing the employee's intent to cer- +tify his or her exemption from withholding for 2018. Em- +ployers that have established electronic systems for fur- +nishing withholding allowance certificates may change +their electronic systems to substantially conform with the +options discussed above. +If the employee doesn't give you Form W-4 by February +28, 2018, follow the withholding rules discussed in section +9 under Exemption from federal income tax withholding. +Employees who claimed exemption from withholding for +2018 using the 2017 Form W-4, as discussed above, +don't need to resubmit a 2018 Form W-4 when the 2018 +Form W-4 is released. +Withholding allowance. The 2018 amount for one with- +holding allowance on an annual basis is $4,150. +Withholding on supplemental wages. P.L. 115-97 +lowered the withholding rates on supplemental wages. +See section 7 for the new rates. +Backup withholding. P.L. 115-97 lowered the backup +withholding rate to 24%. For more information on backup +withholding, see Backup withholding, later. +Moving expense reimbursement. P.L. 115-97 sus- +pends the exclusion for qualified moving expense reim- +bursements from your employee's income beginning after +December 31, 2017, and before January 1, 2026. How- +ever, the exclusion is still available in the case of a mem- +ber of the U.S. Armed Forces on active duty who moves +because of a permanent change of station. The exclusion +applies only to reimbursement of moving expenses that +the member could deduct if he or she had paid or incurred +them without reimbursement. See Moving Expenses in +Pub. 3, Armed Forces' Tax Guide, for the definition of +what constitutes a permanent change of station and to +learn which moving expenses are deductible. +Social security and Medicare tax for 2018. The social +security tax rate is 6.2% each for the employee and em- +ployer, unchanged from 2017. The social security wage +base limit is $128,400. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2017. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,100 or more in cash wa- +ges for 2018. Social security and Medicare taxes apply to +election workers who are paid $1,800 or more in cash or +an equivalent form of compensation in 2018. +Disaster tax relief. Disaster tax relief was enacted for +those impacted by Hurricane Harvey, Irma, or Maria. Ad- +ditionally, the IRS has provided special relief designed to +support employer leave-based donation programs to aid +the victims of these hurricanes and to aid the victims of +the California wildfires that began October 8, 2017. For +more information about disaster relief, including the treat- +ment of amounts paid to qualified tax-exempt organiza- +tions under employer leave-based donation programs, +see Pub. 976. +Reminders +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +after December 31, 2015, a qualified small business may +elect to claim up to $250,000 of its credit for increasing re- +search activities as a payroll tax credit against the +Page 2 Publication 15 (2018) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2019_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2019_extract.pdf new file mode 100644 index 00000000..ff8a4a24 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2019_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2019_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2019_extract.pdf.txt new file mode 100644 index 00000000..1f667956 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2019_extract.pdf.txt @@ -0,0 +1,119 @@ +Social security and Medicare taxes apply to the wages +of household workers you pay $2,100 or more in cash wa- +ges for 2019. Social security and Medicare taxes apply to +election workers who are paid $1,800 or more in cash or +an equivalent form of compensation in 2019. +2019 withholding tables. This publication includes the +2019 Percentage Method Tables and Wage Bracket Ta- +bles for Income Tax Withholding; see section 17. +2019 federal income tax withholding. Notice 2018-92, +2018-51 I.R.B. 1038, available at IRS.gov/irb/ +2018-51_IRB#NOT-2018-92, provides that until April 30, +2019, an employee who has a reduction in a claimed +number of withholding allowances solely due to changes +from the new tax legislation enacted on December 22, +2017 (P.L. 115-97, Tax Cuts and Jobs Act), isn't required +to give his or her employer a new Form W-4 until May 10, +2019 (10 days after April 30, 2019). However, if an em- +ployee no longer reasonably expects to be entitled to a +claimed number of withholding allowances because of a +change in personal circumstances not solely related to +changes made by P.L. 115-97 (for example, an employ- +ee's child no longer qualifies as the employee's depend- +ent because of the child's change in residence), the em- +ployee must furnish his or her employer a new Form W-4 +within 10 days after the change. In addition, if an em- +ployee who claimed married filing status on Form W-4 be- +comes divorced from his or her spouse, the employee +must furnish his or her employer a new Form W-4 within +10 days after the change. An employee who has a reduc- +tion in a claimed number of withholding allowances after +April 30, 2019, for any reason is required to give his or her +employer a new Form W-4 within 10 days of the change in +status resulting in the reduction in withholding allowances. +See section 9 for more information about Form W-4. +Withholding allowance. The 2019 amount for one with- +holding allowance on an annual basis is $4,200. +Disaster tax relief. Disaster tax relief is available for +those impacted by recent disasters. For more information +about disaster relief, go to IRS.gov/DisasterTaxRelief. +Reminders +Moving expense reimbursement. P.L. 115-97 sus- +pends the exclusion for qualified moving expense reim- +bursements from your employee's income for tax years +beginning after 2017 and before 2026. However, the ex- +clusion is still available in the case of a member of the +U.S. Armed Forces on active duty who moves because of +a permanent change of station. The exclusion applies only +to reimbursement of moving expenses that the member +could deduct if he or she had paid or incurred them with- +out reimbursement. See Moving Expenses in Pub. 3, +Armed Forces' Tax Guide, for the definition of what consti- +tutes a permanent change of station and to learn which +moving expenses are deductible. +Withholding on supplemental wages. P.L. 115-97 +lowered the withholding rates on supplemental wages for +tax years beginning after 2017 and before 2026. See +section 7 for the new rates. +Backup withholding. P.L. 115-97 lowered the backup +withholding rate to 24% for tax years beginning after 2017 +and before 2026. For more information on backup with- +holding, see Backup withholding, later. +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +after 2015, a qualified small business may elect to claim +up to $250,000 of its credit for increasing research activi- +ties as a payroll tax credit against the employer’s share of +social security tax. The payroll tax credit must be elected +on an original income tax return that is timely filed (includ- +ing extensions). The portion of the credit used against the +employer’s share of social security tax is allowed in the +first calendar quarter beginning after the date that the +qualified small business filed its income tax return. The +election and determination of the credit amount that will +be used against the employer's share of social security +tax are made on Form 6765, Credit for Increasing Re- +search Activities. The amount from Form 6765, line 44, +must then be reported on Form 8974, Qualified Small +Business Payroll Tax Credit for Increasing Research Ac- +tivities. Form 8974 is used to determine the amount of the +credit that can be used in the current quarter. The amount +from Form 8974, line 12, is reported on Form 941 or +941-SS, line 11 (or Form 944, line 8). For more informa- +tion about the payroll tax credit, see Notice 2017-23, +2017-16 I.R.B. 1100, available at IRS.gov/irb/ +2017-16_IRB#NOT-2017-23, and IRS.gov/ +ResearchPayrollTC. Also see the line 16 instructions in +the Instructions for Form 941 (line 13 instructions in the In- +structions for Form 944). +Certification program for professional employer or- +ganizations (PEOs). The Tax Increase Prevention Act of +2014 required the IRS to establish a voluntary certification +program for PEOs. PEOs handle various payroll adminis- +tration and tax reporting responsibilities for their business +clients and are typically paid a fee based on payroll costs. +To become and remain certified under the certification +program, certified professional employer organizations +(CPEOs) must meet various requirements described in +sections 3511 and 7705 and related published guidance. +Certification as a CPEO may affect the employment tax li- +abilities of both the CPEO and its customers. A CPEO is +generally treated for employment tax purposes as the em- +ployer of any individual who performs services for a cus- +tomer of the CPEO and is covered by a contract descri- +bed in section 7705(e)(2) between the CPEO and the +customer (CPEO contract), but only for wages and other +compensation paid to the individual by the CPEO. To be- +come a CPEO, the organization must apply through the +IRS Online Registration System. For more information or +to apply to become a CPEO, go to IRS.gov/CPEO. Also +see Revenue Procedure 2017-14, 2017-3 I.R.B. 426, +available at IRS.gov/irb/2017-03_IRB#RP-2017-14. +Outsourcing payroll duties. Generally, as an employer, +you’re responsible to ensure that tax returns are filed and +deposits and payments are made, even if you contract +with a third party to perform these acts. You remain re- +sponsible if the third party fails to perform any required ac- +tion. Before you choose to outsource any of your payroll +and related tax duties (that is, withholding, reporting, and +Page 2 Publication 15 (2019) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2020_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2020_extract.pdf new file mode 100644 index 00000000..a079a1ff Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2020_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2020_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2020_extract.pdf.txt new file mode 100644 index 00000000..3b76d339 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2020_extract.pdf.txt @@ -0,0 +1,117 @@ +Employers at IRS.gov/ITWA to help you figure federal in- +come tax withholding. +Redesigned Form W-4 for 2020. The IRS has rede- +signed Form W-4 for 2020. In the past, the value of a with- +holding allowance was tied to the amount of the personal +exemption. Due to changes in the law, taxpayers can no +longer claim personal exemptions or dependency exemp- +tions; therefore, the 2020 Form W-4 no longer asks an +employee to report the number of withholding allowances +that they are claiming. The revised Form W-4 is divided +into five steps. Step 1 and Step 5 apply to all employees. +In Step 1, employees enter personal information like their +name and filing status. In Step 5, employees sign the +form. Employees who complete only Step 1 and Step 5 +will have their withholding figured based on their filing sta- +tus's standard deduction and tax rates with no other ad- +justments. If applicable, in Step 2, employees increase +their withholding to account for higher tax rates due to in- +come from other jobs in their household. Under Step 2, +employees either enter an additional amount to withhold +per payroll period in Step 4(c) or check the box in Step +2(c) for higher withholding rate tables to apply to their wa- +ges. In Step 3, employees decrease their withholding by +reporting the annual amount of any credits they will claim +on their income tax return. In Step 4, employees may in- +crease or decrease their withholding based on the annual +amount of other income or deductions they will report on +their income tax return and they may also request any ad- +ditional federal income tax they want withheld each pay +period. +Employees who have submitted Form W-4 in any year +before 2020 aren't required to submit a new form merely +because of the redesign. Employers will continue to figure +withholding based on the information from the employee's +most recently submitted Form W-4. The withholding ta- +bles in Pub. 15-T allow employers to figure withholding +based on a Form W-4 for an earlier year as well as the re- +designed 2020 Form W-4. While you may ask your em- +ployees first paid wages before 2020 to submit new +Forms W-4 using the redesigned version of the form, you +should explain to them that they’re not required to do this +and if they don't submit a new Form W-4, withholding will +continue based on a valid Form W-4 previously submitted. +All newly hired employees first paid wages after 2019 +must use the redesigned form. Similarly, any other em- +ployees who wish to adjust their withholding must use the +redesigned form. A new employee who is first paid wages +in 2020, including an employee who previously worked for +you and was rehired in 2020, and who fails to furnish a +Form W-4 will be treated as if they had checked the box +for Single or Married filing separately in Step 1(c) and +made no entries in Step 2, Step 3, or Step 4 of the 2020 +Form W-4. However, an employee who was paid wages in +2019 and who failed to furnish a Form W-4 should con- +tinue to be treated as single and claiming zero allowances +on a 2019 Form W-4. See section 9 for additional details. +For the latest information about developments related to +Form W-4, go to IRS.gov/FormW4. +Social security and Medicare tax for 2020. The social +security tax rate is 6.2% each for the employee and +employer, unchanged from 2019. The social security +wage base limit is $137,700. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2019. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,200 or more in cash wa- +ges for 2020. Social security and Medicare taxes apply to +election workers who are paid $1,900 or more in cash or +an equivalent form of compensation in 2020. +New Form 1099-NEC. There is a new Form 1099-NEC +to report nonemployee compensation paid in 2020. The +2020 Form 1099-NEC will be due February 1, 2021. For +nonemployee compensation paid in 2019, continue to use +Form 1099-MISC, which is due January 31, 2020. +Disaster tax relief. Disaster tax relief is available for +those impacted by disasters. For more information about +disaster relief, go to IRS.gov/DisasterTaxRelief. +Reminders +Moving expense reimbursement. P.L. 115-97 sus- +pends the exclusion for qualified moving expense reim- +bursements from your employee's income for tax years +beginning after 2017 and before 2026. However, the ex- +clusion is still available in the case of a member of the +U.S. Armed Forces on active duty who moves because of +a permanent change of station due to a military order. The +exclusion applies only to reimbursement of moving expen- +ses that the member could deduct if he or she had paid or +incurred them without reimbursement. See Moving Ex- +penses in Pub. 3, Armed Forces' Tax Guide, for the defini- +tion of what constitutes a permanent change of station +and to learn which moving expenses are deductible. +Withholding on supplemental wages. P.L. 115-97 +lowered the withholding rates on supplemental wages for +tax years beginning after 2017 and before 2026. See sec- +tion 7 for the withholding rates. +Backup withholding. P.L. 115-97 lowered the backup +withholding rate to 24% for tax years beginning after 2017 +and before 2026. For more information on backup with- +holding, see Backup withholding, later. +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +after 2015, a qualified small business may elect to claim +up to $250,000 of its credit for increasing research activi- +ties as a payroll tax credit against the employer’s share of +social security tax. The payroll tax credit must be elected +on an original income tax return that is timely filed (includ- +ing extensions). The portion of the credit used against the +employer’s share of social security tax is allowed in the +first calendar quarter beginning after the date that the +qualified small business filed its income tax return. The +election and determination of the credit amount that will +be used against the employer's share of social security +tax are made on Form 6765, Credit for Increasing Re- +search Activities. The amount from Form 6765, line 44, +must then be reported on Form 8974, Qualified Small +Page 2 Publication 15 (2020) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2021_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2021_extract.pdf new file mode 100644 index 00000000..2df49f2b Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2021_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2021_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2021_extract.pdf.txt new file mode 100644 index 00000000..bdd1f634 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2021_extract.pdf.txt @@ -0,0 +1,118 @@ +in previously published instructions. Notice 2021-11 is ex- +pected to be published in Internal Revenue Bulletin +2021-06. +Social security and Medicare tax for 2021. The rate of +social security tax on taxable wages, except for qualified +sick leave wages and qualified family leave wages, is +6.2% each for the employer and employee or 12.4% for +both. Qualified sick leave wages and qualified family leave +wages aren't subject to the employer share of social se- +curity tax; therefore, the tax rate on these wages is 6.2%. +The social security wage base limit is $142,800. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2020. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,300 or more in cash wa- +ges for 2021. Social security and Medicare taxes apply to +election workers who are paid $2,000 or more in cash or +an equivalent form of compensation in 2021. +New Form 1099-NEC. There is a new Form 1099-NEC +to report nonemployee compensation paid in 2020. The +2020 Form 1099-NEC is due February 1, 2021. +Disaster tax relief. Disaster tax relief is available for +those impacted by disasters. For more information about +disaster relief, go to IRS.gov/DisasterTaxRelief. +New payroll tax credit for certain tax-exempt organi- +zations affected by qualified disasters. Section 303(d) +of the Taxpayer Certainty and Disaster Tax Relief Act of +2020 allows for a new payroll tax credit for certain tax-ex- +empt organizations affected by certain qualified disasters. +At the time this publication went to print, it was anticipated +that the credit will be claimed on new Form 5884-D. +Check IRS.gov to see if additional guidance is provided +related to claiming this credit. +Reminders +2021 withholding tables. The Percentage Method and +Wage Bracket Method withholding tables, the employer +instructions on how to figure employee withholding, and +the amount to add to a nonresident alien employee's wa- +ges for figuring income tax withholding are included in +Pub. 15-T, Federal Income Tax Withholding Methods, +available at IRS.gov/Pub15T. You may also use the In- +come Tax Withholding Assistant for Employers at +IRS.gov/ITWA to help you figure federal income tax with- +holding. +Moving expense reimbursement. P.L. 115-97 sus- +pends the exclusion for qualified moving expense reim- +bursements from your employee's income for tax years +beginning after 2017 and before 2026. However, the ex- +clusion is still available in the case of a member of the +U.S. Armed Forces on active duty who moves because of +a permanent change of station due to a military order. The +exclusion applies only to reimbursement of moving expen- +ses that the member could deduct if he or she had paid or +incurred them without reimbursement. See Moving Ex- +penses in Pub. 3, Armed Forces' Tax Guide, for the +definition of what constitutes a permanent change of sta- +tion and to learn which moving expenses are deductible. +Withholding on supplemental wages. P.L. 115-97 +lowered the withholding rates on supplemental wages for +tax years beginning after 2017 and before 2026. See sec- +tion 7 for the withholding rates. +Backup withholding. P.L. 115-97 lowered the backup +withholding rate to 24% for tax years beginning after 2017 +and before 2026. For more information on backup with- +holding, see Backup withholding, later. +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +after 2015, a qualified small business may elect to claim +up to $250,000 of its credit for increasing research activi- +ties as a payroll tax credit against the employer share of +social security tax. The payroll tax credit election must be +made on or before the due date of the originally filed in- +come tax return (including extensions). The portion of the +credit used against the employer share of social security +tax is allowed in the first calendar quarter beginning after +the date that the qualified small business filed its income +tax return. The election and determination of the credit +amount that will be used against the employer share of so- +cial security tax are made on Form 6765, Credit for In- +creasing Research Activities. The amount from Form +6765, line 44, must then be reported on Form 8974, Quali- +fied Small Business Payroll Tax Credit for Increasing Re- +search Activities. Form 8974 is used to determine the +amount of the credit that can be used in the current quar- +ter. The amount from Form 8974, line 12, is reported on +Form 941 or Form 944. For more information about the +payroll tax credit, see Notice 2017-23, 2017-16 I.R.B. +1100, available at IRS.gov/irb/ +2017-16_IRB#NOT-2017-23, and IRS.gov/ +ResearchPayrollTC. Also see the line 16 instructions in +the Instructions for Form 941 (line 13 instructions in the In- +structions for Form 944). +Certification program for professional employer or- +ganizations (PEOs). The Stephen Beck, Jr., Achieving a +Better Life Experience Act of 2014 required the IRS to es- +tablish a voluntary certification program for PEOs. PEOs +handle various payroll administration and tax reporting re- +sponsibilities for their business clients and are typically +paid a fee based on payroll costs. To become and remain +certified under the certification program, certified profes- +sional employer organizations (CPEOs) must meet vari- +ous requirements described in sections 3511 and 7705 +and related published guidance. Certification as a CPEO +may affect the employment tax liabilities of both the CPEO +and its customers. A CPEO is generally treated for em- +ployment tax purposes as the employer of any individual +who performs services for a customer of the CPEO and is +covered by a contract described in section 7705(e)(2) be- +tween the CPEO and the customer (CPEO contract), but +only for wages and other compensation paid to the indi- +vidual by the CPEO. To become a CPEO, the organization +must apply through the IRS Online Registration System. +For more information or to apply to become a CPEO, go to +IRS.gov/CPEO. Also see Revenue Procedure 2017-14, +2017-3 I.R.B. 426, available at IRS.gov/irb/ +2017-03_IRB#RP-2017-14. +Publication 15 (2021) Page 3 \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2022_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2022_extract.pdf new file mode 100644 index 00000000..aa9c03de Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2022_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2022_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2022_extract.pdf.txt new file mode 100644 index 00000000..0ae55a39 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2022_extract.pdf.txt @@ -0,0 +1,118 @@ +3131, 3132, and 3133 of the Internal Revenue Code, as +enacted under the American Rescue Plan Act of 2021 (the +ARP), for leave taken after March 31, 2021, and before +October 1, 2021, have expired. However, employers that +pay qualified sick and family leave wages in 2022 for +leave taken after March 31, 2020, and before October 1, +2021, are eligible to claim a credit for qualified sick and +family leave wages in 2022. See the March 2022 revision +of the Instructions for Form 941 or the 2022 Instructions +for Form 944 for more information. +The COVID-19 related employee retention credit has +expired. The employee retention credit enacted under +the Coronavirus Aid, Relief, and Economic Security +(CARES) Act and amended and extended by the Tax- +payer Certainty and Disaster Tax Relief Act of 2020 was +limited to qualified wages paid after March 12, 2020, and +before July 1, 2021. The employee retention credit under +section 3134 of the Internal Revenue Code, as enacted by +the ARP and amended by the Infrastructure Investment +and Jobs Act, was limited to wages paid after June 30, +2021, and before October 1, 2021, unless the employer +was a recovery startup business. An employer that was a +recovery startup business could also claim the employee +retention credit for wages paid after September 30, 2021, +and before January 1, 2022. +Credit for COBRA premium assistance payments is +limited to periods of coverage beginning on or after +April 1, 2021, through periods of coverage beginning +on or before September 30, 2021. Section 9501 of the +ARP provides for COBRA premium assistance in the form +of a full reduction in the premium otherwise payable by +certain individuals and their families who elect COBRA +continuation coverage due to a loss of coverage as the re- +sult of a reduction in hours or an involuntary termination of +employment (assistance eligible individuals). This CO- +BRA premium assistance is available for periods of cover- +age beginning on or after April 1, 2021, through periods of +coverage beginning on or before September 30, 2021. A +premium payee is entitled to the COBRA premium assis- +tance credit at the time an eligible individual elects cover- +age. Therefore, due to the COBRA notice and election pe- +riod requirements (generally, employers have 60 days to +provide notice and assistance eligible individuals have 60 +days to elect coverage), some employers may be eligible +to claim the COBRA premium assistance credit on em- +ployment tax returns for the first quarter of 2022. See the +March 2022 revision of the Instructions for Form 941 or +the 2022 Instructions for Form 944 for more information. +Social security and Medicare tax for 2022. The rate of +social security tax on taxable wages, including qualified +sick leave wages and qualified family leave wages paid in +2022 for leave taken after March 31, 2021, and before Oc- +tober 1, 2021, is 6.2% each for the employer and em- +ployee or 12.4% for both. Qualified sick leave wages and +qualified family leave wages paid in 2022 for leave taken +after March 31, 2020, and before April 1, 2021, aren't sub- +ject to the employer share of social security tax; therefore, +the tax rate on these wages is 6.2%. The social security +wage base limit is $147,000. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2021. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,400 or more in cash wa- +ges in 2022. Social security and Medicare taxes apply to +election workers who are paid $2,000 or more in cash or +an equivalent form of compensation in 2022. +Reminders +Paying the deferred amount of the employer share of +social security tax. The CARES Act allowed employers +to defer the deposit and payment of the employer share of +social security tax. The deferred amount of the employer +share of social security tax was only available for deposits +due on or after March 27, 2020, and before January 1, +2021, as well as deposits and payments due after January +1, 2021, that were required for wages paid on or after +March 27, 2020, and before January 1, 2021. One-half of +the employer share of social security tax is due by De- +cember 31, 2021, and the remainder is due by December +31, 2022. Because both December 31, 2021, and Decem- +ber 31, 2022, are nonbusiness days, payments made on +the next business day will be considered timely. Any pay- +ments or deposits you make before December 31, 2021, +are first applied against your payment due on December +31, 2021, and then applied against your payment due on +December 31, 2022. For more information, go to IRS.gov/ +ETD. Also see the Instructions for Form 941 or the Instruc- +tions for Form 944 for more information, including how to +pay the deferred amount. +Paying the deferred amount of the employee share of +social security tax. The Presidential Memorandum on +Deferring Payroll Tax Obligations in Light of the Ongoing +COVID-19 Disaster, issued on August 8, 2020, directed +the Secretary of the Treasury to defer the withholding, de- +posit, and payment of the employee share of social secur- +ity tax on wages paid during the period from September 1, +2020, through December 31, 2020. The deferral of the +withholding and payment of the employee share of social +security tax was available for employees whose social se- +curity wages paid for a biweekly pay period were less than +$4,000, or the equivalent threshold amount for other pay +periods. The employer was required to withhold and pay +the total deferred employee share of social security tax +ratably from wages paid to the employee between Janu- +ary 1, 2021, and December 31, 2021. If necessary, the +employer could have made arrangements to otherwise +collect the total deferred taxes from the employee. The +employer is liable to pay the deferred taxes to the IRS and +must do so before January 1, 2022, to avoid interest, pen- +alties, and additions to tax on those amounts. Because +January 1, 2022, is a nonbusiness day, payments made +on January 3, 2022, will be considered timely. For more +information about the deferral of employee social security +tax, see Notice 2020-65, 2020-38 I.R.B. 567, available at +IRS.gov/irb/2020-38_IRB#NOT-2020-65, and Notice +2021-11, 2021-06 I.R.B. 827, available at IRS.gov/irb/ +2021-06_IRB#NOT-2021-11. Also see the Instructions for +Page 2 Publication 15 (2022) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2023_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2023_extract.pdf new file mode 100644 index 00000000..7eda04ec Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2023_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2023_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2023_extract.pdf.txt new file mode 100644 index 00000000..a7f6c7e3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2023_extract.pdf.txt @@ -0,0 +1,118 @@ +the tax rate on these wages is 6.2%. The social security +wage base limit is $160,200. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2022. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,600 or more in cash wa- +ges in 2023. Social security and Medicare taxes apply to +election workers who are paid $2,200 or more in cash or +an equivalent form of compensation in 2023. +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +before January 1, 2023, a qualified small business may +elect to claim up to $250,000 of its credit for increasing re- +search activities as a payroll tax credit. The Inflation Re- +duction Act of 2022 (the IRA) increases the election +amount to $500,000 for tax years beginning after Decem- +ber 31, 2022. The payroll tax credit election must be made +on or before the due date of the originally filed income tax +return (including extensions). The portion of the credit +used against payroll taxes is allowed in the first calendar +quarter beginning after the date that the qualified small +business filed its income tax return. The election and de- +termination of the credit amount that will be used against +the employer’s payroll taxes are made on Form 6765, +Credit for Increasing Research Activities. The amount +from Form 6765, line 44, must then be reported on Form +8974, Qualified Small Business Payroll Tax Credit for In- +creasing Research Activities. +Starting in the first quarter of 2023, the payroll tax credit +is first used to reduce the employer share of social secur- +ity tax up to $250,000 per quarter and any remaining +credit reduces the employer share of Medicare tax for the +quarter. Any remaining credit, after reducing the employer +share of social security tax and the employer share of +Medicare tax, is then carried forward to the next quarter. +Form 8974 is used to determine the amount of the credit +that can be used in the current quarter. The amount from +Form 8974, line 12, or, if applicable, line 17, is reported on +Form 941 or Form 944. For more information about the +payroll tax credit, see IRS.gov/ResearchPayrollTC. Also +see the line 16 instructions in the Instructions for Form +941 (line 13 instructions in the Instructions for Form 944) +for information on reducing your record of tax liability for +this credit. +Forms 941-SS and 941-PR discontinued after 2023. +Form 941-SS, Employer’s QUARTERLY Federal Tax Re- +turn—American Samoa, Guam, the Commonwealth of the +Northern Mariana Islands, and the U.S. Virgin Islands, and +Form 941-PR, Planilla para la Declaración Federal TRI- +MESTRAL del Patrono, will no longer be available after +the fourth quarter of 2023. Instead, employers in the U.S. +territories will file Form 941, Employer’s QUARTERLY +Federal Tax Return, or, if you prefer your form and instruc- +tions in Spanish, you can file new Form 941 (sp), Declara- +ción del Impuesto Federal TRIMESTRAL del Empleador. +Pubs. 51, 80, and 179 discontinued after 2023. Pub. +51, Agricultural Employer’s Tax Guide; Pub. 80, Federal +Tax Guide for Employers in the U.S. Virgin Islands, Guam, +American Samoa, and the Commonwealth of the Northern +Mariana Islands; and Pub. 179, Guía Contributiva Federal +para Patronos Puertorriqueños, will no longer be available +after 2023. Instead, information specific to agricultural em- +ployers and employers in the U.S. territories will be inclu- +ded in Pub. 15 beginning with the Pub. 15 for use in 2024 +(published December 2023). Beginning in 2024, there will +be a new Pub. 15 (sp) that is a Spanish-language version +of Pub. 15. +Reminders +The COVID-19 related credit for qualified sick and +family leave wages is limited to leave taken after +March 31, 2020, and before October 1, 2021. Gener- +ally, the credit for qualified sick and family leave wages as +enacted under the Families First Coronavirus Response +Act (FFCRA) and amended and extended by the +COVID-related Tax Relief Act of 2020 for leave taken after +March 31, 2020, and before April 1, 2021, and the credit +for qualified sick and family leave wages under sections +3131, 3132, and 3133 of the Internal Revenue Code, as +enacted under the American Rescue Plan Act of 2021 (the +ARP), for leave taken after March 31, 2021, and before +October 1, 2021, have expired. However, employers that +pay qualified sick and family leave wages in 2023 for +leave taken after March 31, 2020, and before October 1, +2021, are eligible to claim a credit for qualified sick and +family leave wages in 2023. See the March 2023 revision +of the Instructions for Form 941 or the 2023 Instructions +for Form 944 for more information. +Disaster tax relief. Disaster tax relief is available for +those impacted by disasters. For more information about +disaster relief, go to IRS.gov/DisasterTaxRelief. +Payroll tax credit for certain tax-exempt organiza- +tions affected by qualified disasters. Section 303(d) of +the Taxpayer Certainty and Disaster Tax Relief Act of +2020 allows for a payroll tax credit for certain tax-exempt +organizations affected by certain qualified disasters not +related to COVID-19. This credit is claimed on Form +5884-D (not on Form 941 and Form 944). Form 5884-D is +filed after the Form 941 for the quarter or Form 944 for the +year for which the credit is being claimed has been filed. +For more information about this credit, go to IRS.gov/ +Form5884D. +2023 withholding tables. The Percentage Method and +Wage Bracket Method withholding tables, the employer +instructions on how to figure employee withholding, and +the amount to add to a nonresident alien employee's wa- +ges for figuring income tax withholding are included in +Pub. 15-T, Federal Income Tax Withholding Methods, +available at IRS.gov/Pub15T. +Moving expense reimbursement. P.L. 115-97 sus- +pends the exclusion for qualified moving expense reim- +bursements from your employee's income for tax years +beginning after 2017 and before 2026. However, the ex- +clusion is still available in the case of a member of the +U.S. Armed Forces on active duty who moves because of +a permanent change of station due to a military order. The +exclusion applies only to reimbursement of moving +Page 2 Publication 15 (2023) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2024_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2024_extract.pdf new file mode 100644 index 00000000..95bd0dfb Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2024_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2024_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2024_extract.pdf.txt new file mode 100644 index 00000000..7557b614 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2024_extract.pdf.txt @@ -0,0 +1,118 @@ +Employer's Tax Guide; Pub. 80, Federal Tax Guide for Em- +ployers in the U.S. Virgin islands, Guam, American Sa- +moa, and the Commonwealth of the Northern Mariana Is- +lands; and Pub. 179, Guía Contributiva Federal para +Patronos Puertorriqueños, have been discontinued. If you +prefer Pub. 15 in Spanish, there is a new Pub. 15 (sp) +available for 2024. +Unless otherwise noted, references throughout this +publication to Form W-2 include Forms W-2AS, W-2CM, +W-2GU, W-2VI, and Form 499R-2/W-2PR; references to +Form W-2c include Form 499R-2c/W-2cPR; references to +Form W-3 include Form W-3SS and Form W-3PR; and +references to Form W-3c include Form W-3C (PR). +Social security and Medicare tax for 2024. The rate of +social security tax on taxable wages is 6.2% each for the +employer and employee. The social security wage base +limit is $168,600. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2023. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,700 or more in cash wa- +ges in 2024. Social security and Medicare taxes apply to +election workers who are paid $2,300 or more in cash or +an equivalent form of compensation in 2024. +The COVID-19 related credit for qualified sick and +family leave wages is limited to leave taken after +March 31, 2020, and before October 1, 2021, and may +no longer be claimed on Form 941. Generally, the +credit for qualified sick and family leave wages, as enac- +ted under the Families First Coronavirus Response Act +(FFCRA) and amended and extended by the COVID-rela- +ted Tax Relief Act of 2020, for leave taken after March 31, +2020, and before April 1, 2021, and the credit for qualified +sick and family leave wages under sections 3131, 3132, +and 3133 of the Internal Revenue Code, as enacted under +the American Rescue Plan Act of 2021 (the ARP), for +leave taken after March 31, 2021, and before October 1, +2021, have expired. However, employers that pay qualified +sick and family leave wages in 2024 for leave taken after +March 31, 2020, and before October 1, 2021, are eligible +to claim a credit for qualified sick and family leave wages +in 2024. Effective for tax periods beginning after Decem- +ber 31, 2023, the lines used to claim the credit for qualified +sick and family leave wages have been removed from +Form 941, Employer’s QUARTERLY Federal Tax Return, +because it would be extremely rare for an employer to pay +wages in 2024 for qualified sick and family leave taken af- +ter March 31, 2020, and before October 1, 2021. Instead, +if you’re eligible to claim the credit for qualified sick and +family leave wages because you paid the wages in 2024 +for an earlier applicable leave period, file Form 941-X, Ad- +justed Employer's QUARTERLY Federal Tax Return or +Claim for Refund, after filing Form 941, to claim the credit +for qualified sick and family leave wages paid in 2024. Fil- +ing a Form 941-X before filing a Form 941 for the quarter +may result in errors or delays in processing your Form +941-X. +New Forms 941 (sp), 943 (sp), and 944 (sp). If you +prefer your form and instructions in Spanish, you can file +new Form 941 (sp), new Form 943 (sp), and Form 944 +(sp). +Reminders +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +before January 1, 2023, a qualified small business may +elect to claim up to $250,000 of its credit for increasing re- +search activities as a payroll tax credit. The Inflation Re- +duction Act of 2022 (the IRA) increases the election +amount to $500,000 for tax years beginning after Decem- +ber 31, 2022. The payroll tax credit election must be made +on or before the due date of the originally filed income tax +return (including extensions). The portion of the credit +used against payroll taxes is allowed in the first calendar +quarter beginning after the date that the qualified small +business filed its income tax return. The election and de- +termination of the credit amount that will be used against +the employer’s payroll taxes are made on Form 6765, +Credit for Increasing Research Activities. The amount +from Form 6765, line 44, must then be reported on Form +8974, Qualified Small Business Payroll Tax Credit for In- +creasing Research Activities. +Starting in the first quarter of 2023, the payroll tax credit +is first used to reduce the employer share of social secur- +ity tax up to $250,000 per quarter and any remaining +credit reduces the employer share of Medicare tax for the +quarter. Any remaining credit, after reducing the employer +share of social security tax and the employer share of +Medicare tax, is then carried forward to the next quarter. +Form 8974 is used to determine the amount of the credit +that can be used in the current quarter. The amount from +Form 8974, line 12 or, if applicable, line 17, is reported on +Form 941, Form 943, or Form 944. For more information +about the payroll tax credit, see IRS.gov/ +ResearchPayrollTC. Also see the line 16 instructions in the +Instructions for Form 941 (line 17 instructions in the In- +structions for Form 943 or line 13 instructions in the In- +structions for Form 944) for information on reducing your +record of tax liability for this credit. +Disaster tax relief. Disaster tax relief is available for +those impacted by disasters. For more information about +disaster relief, go to IRS.gov/DisasterTaxRelief. +Payroll tax credit for certain tax-exempt organiza- +tions affected by qualified disasters. Section 303(d) of +the Taxpayer Certainty and Disaster Tax Relief Act of 2020 +allows for a payroll tax credit for certain tax-exempt organi- +zations affected by certain qualified disasters not related +to COVID-19. This credit is claimed on Form 5884-D (not +on Form 941, Form 943, or Form 944). Form 5884-D is +filed after the Form 941 for the quarter, Form 943 for the +year, or Form 944 for the year for which the credit is being +claimed has been filed. For more information about this +credit, go to IRS.gov/Form5884D. +2024 withholding tables. The Percentage Method and +Wage Bracket Method withholding tables, the employer in- +structions on how to figure employee withholding, and the +amount to add to a nonresident alien employee's wages +2 Publication 15 (2024) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2025_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2025_extract.pdf new file mode 100644 index 00000000..f40c0bb7 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2025_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2025_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2025_extract.pdf.txt new file mode 100644 index 00000000..d9fe3b6e --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2025_extract.pdf.txt @@ -0,0 +1,118 @@ +the employer and employee. The social security wage +base limit is $176,100. +The Medicare tax rate is 1.45% each for the employee +and employer, unchanged from 2024. There is no wage +base limit for Medicare tax. +Social security and Medicare taxes apply to the wages +of household workers you pay $2,800 or more in cash wa- +ges in 2025. Social security and Medicare taxes apply to +election workers who are paid $2,400 or more in cash or +an equivalent form of compensation in 2025. +Electronic filing of some amended employment tax +returns now available. You can now file an amended +Form 940, Employer's Annual Federal Unemployment +(FUTA) Tax Return; Form 941-X, Adjusted Employer's +QUARTERLY Federal Tax Return or Claim for Refund; +Form 943-X, Adjusted Employer's Annual Federal Tax Re- +turn for Agricultural Employees or Claim for Refund; and +Form 945-X, Adjusted Annual Return of Withheld Income +Tax or Claim for Refund, electronically using Modernized +e-File (MeF). At this time, MeF can’t be used to file Form +944-X, Adjusted Employer's ANNUAL Federal Tax Return +or Claim for Refund; or Form CT-1 X, Adjusted Employer's +Annual Railroad Retirement Tax Return or Claim for Re- +fund. For more information on electronic filing, go to +IRS.gov/EmploymentEfile. +Reminders +Pub. 15 is now for all employers. Pub. 15 is now used +by all employers, including agricultural employers and em- +ployers in the U.S. territories. Pub. 51, Agricultural Em- +ployer's Tax Guide; Pub. 80, Federal Tax Guide for Em- +ployers in the U.S. Virgin Islands, Guam, American +Samoa, and the Commonwealth of the Northern Mariana +Islands; and Pub. 179, Guía Contributiva Federal para Pa- +tronos Puertorriqueños, have been discontinued. If you +prefer Pub. 15 in Spanish, see Pub. 15 (sp). +Unless otherwise noted, references throughout this +publication to Form W-2 include Forms W-2AS, W-2CM, +W-2GU, W-2VI, and Form 499R-2/W-2PR; references to +Form W-2c include Form 499R-2c/W-2cPR; references to +Form W-3 include Form W-3SS and Form W-3 (PR); and +references to Form W-3c include Form W-3C (PR). +The COVID-19 related credit for qualified sick and +family leave wages is limited to leave taken after +March 31, 2020, and before October 1, 2021, and may +no longer be claimed on Form 941, Form 943, or +Form 944. Generally, the credit for qualified sick and fam- +ily leave wages, as enacted under the Families First Coro- +navirus Response Act (FFCRA) and amended and exten- +ded by the COVID-related Tax Relief Act of 2020, for leave +taken after March 31, 2020, and before April 1, 2021, and +the credit for qualified sick and family leave wages under +sections 3131, 3132, and 3133 of the Internal Revenue +Code, as enacted under the American Rescue Plan Act of +2021 (the ARP), for leave taken after March 31, 2021, and +before October 1, 2021, have expired. However, employ- +ers that pay qualified sick and family leave wages in 2024 +or 2025 for leave taken after March 31, 2020, and before +October 1, 2021, are eligible to claim a credit for qualified +sick and family leave wages in 2024 or 2025. Effective for +tax periods beginning after December 31, 2023, the lines +used to claim the credit for qualified sick and family leave +wages have been removed from Form 941, Employer’s +QUARTERLY Federal Tax Return; Form 943, Employer’s +Annual Tax Return for Agricultural Employees; and Form +944, Employer’s ANNUAL Federal Tax Return; because it +would be extremely rare for an employer to pay wages af- +ter December 31, 2023, for qualified sick and family leave +taken after March 31, 2020, and before October 1, 2021. +Instead, if you’re eligible to claim the credit for qualified +sick and family leave wages because you paid the wages +in 2024 or 2025 for an earlier applicable leave period, file +Form 941-X, after filing Form 941, Form 943-X, or Form +944-X to claim the credit for qualified sick and family leave +wages paid in 2024 or 2025. Filing a Form 941-X, Form +943-X, or Form 944-X before filing a Form 941 for the +quarter, or Form 943 or Form 944 for the year, may result +in errors or delays in processing your Form 941-X, Form +943-X, or Form 944-X. +Form 941 (sp), Form 943 (sp), and Form 944 (sp). If +you prefer your form and instructions in Spanish, you can +file Form 941 (sp), Form 943 (sp), or Form 944 (sp). +Qualified small business payroll tax credit for in- +creasing research activities. For tax years beginning +before January 1, 2023, a qualified small business may +elect to claim up to $250,000 of its credit for increasing re- +search activities as a payroll tax credit. The Inflation Re- +duction Act of 2022 (the IRA) increases the election +amount to $500,000 for tax years beginning after Decem- +ber 31, 2022. The payroll tax credit election must be made +on or before the due date of the originally filed income tax +return (including extensions). The portion of the credit +used against payroll taxes is allowed in the first calendar +quarter beginning after the date that the qualified small +business filed its income tax return. The election and de- +termination of the credit amount that will be used against +the employer’s payroll taxes are made on Form 6765, +Credit for Increasing Research Activities. The amount +from Form 6765 must then be reported on Form 8974, +Qualified Small Business Payroll Tax Credit for Increasing +Research Activities. +Starting in the first quarter of 2023, the payroll tax credit +is first used to reduce the employer share of social secur- +ity tax up to $250,000 per quarter and any remaining +credit reduces the employer share of Medicare tax for the +quarter. Any remaining credit, after reducing the employer +share of social security tax and the employer share of +Medicare tax, is then carried forward to the next quarter. +Form 8974 is used to determine the amount of the credit +that can be used in the current quarter. The amount from +Form 8974, line 12, or, if applicable, line 17, is reported on +Form 941, Form 943, or Form 944. For more information +about the payroll tax credit, see IRS.gov/ +ResearchPayrollTC. Also see the line 16 instructions in the +Instructions for Form 941 (line 17 instructions in the In- +structions for Form 943 or line 13 instructions in the In- +structions for Form 944) for information on reducing your +record of tax liability for this credit. +2 Publication 15 (2025) \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2026.html b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2026.html new file mode 100644 index 00000000..a182051c --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub15_2026.html @@ -0,0 +1,7637 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + Publication 15 (2026), (Circular E), Employer’s Tax Guide | Internal Revenue Service + + + + + + + + + + + + + Skip to main content + + + +
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Publication 15 (2026), (Circular E), Employer’s Tax Guide

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Publication 15 - Introductory Material

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Future Developments

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For the latest information about developments related to Pub. 15, such as legislation enacted after it was published, go to IRS.gov/Pub15.

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What’s New

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Social security and Medicare taxes for 2026. The rate of social security tax on taxable wages is 6.2% each for the employer and employee. The social security wage base limit is $184,500.The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.Social security and Medicare taxes apply to the wages of household workers you pay $3,000 or more in cash wages in 2026. Social security and Medicare taxes apply to election workers who are paid $2,500 or more in cash or an equivalent form of compensation in 2026.

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Permanent extension of individual tax rates. P.L. 119-21, commonly known as the One Big Beautiful Bill Act, permanently extends the individual income tax rates enacted by the Tax Cuts and Jobs Act (P.L. 115-97). Employers will continue to use Pub. 15-T, Federal Income Tax Withholding Methods, to figure federal income tax withholding.

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Withholding on supplemental wages. The withholding rate on supplemental wages remains 22% (37% if supplemental wages paid to an employee during the calendar year exceed $1 million) because P.L. 119-21 permanently extended the individual tax rates enacted in P.L. 115-97. See section 7 for more information about supplemental wages.

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Backup withholding. The backup withholding rate remains 24% because P.L. 119-21 permanently extended the individual tax rates enacted in P.L. 115-97. For reportable payments made under section 6041(a) or 6041A(a) that are made in calendar year 2026 and subject to backup withholding, P.L. 119-21 increases the aggregate reportable payment threshold from $600 to $2,000. This threshold will be adjusted for inflation for each calendar year after 2026. For more information on backup withholding, see Backup withholding, later.

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Information reporting threshold increased for certain payments. For payments made after calendar year 2025, P.L. 119-21 increases the information reporting (for example, Forms 1099-MISC and Forms 1099-NEC) payment threshold from $600 to $2,000 in a calendar year for certain payments to persons engaged in a trade or business and payments for services. The threshold also increases to $2,000 for wage reporting (Forms W-2, Wage and Tax Statement) if no federal income, social security, or Medicare tax was withheld. This threshold will be adjusted for inflation for each calendar year after 2026. For more information, see the General Instructions for Forms W-2 and W-3 and the General Instructions for Certain Information Returns.

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Withholding on qualified tips. For tax years beginning after 2024 and ending before 2029, P.L. 119-21 allows employees and self-employed individuals to deduct up to $25,000 of qualified tips received in occupations that customarily and regularly received tips on or before December 31, 2024, on their income tax returns. Qualified tips are cash tips, which include voluntary cash or charged tips received from customers or, in the case of employees, through tip-sharing arrangements. Mandatory service charges added to the bill are not qualified tips. Employers must use an employee’s updated Form W-4, Employee’s Withholding Certificate, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T to allow the employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction. Tips are still generally subject to both the employer share and employee share of social security tax and Medicare tax if the tips received are $20 or more per month.Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and 1099-NEC) with the Social Security Administration (SSA) or IRS, as applicable, and furnish statements to tip recipients showing cash tips received and the Treasury Tipped Occupation Code(s) of the tip recipient. However, the IRS has provided transition relief to employers and payers for the tax year 2025 reporting requirements. For more information, see Notice 2025-62, 2025-48 I.R.B. 740, available at IRS.gov/irb/2025-48_IRB#NOT-2025-62.

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Withholding on qualified overtime compensation. For tax years beginning after 2024 and ending before 2029, P.L. 119-21 allows individuals (employees and other workers not treated as employees) to deduct up to $12,500 ($25,000 if married filing jointly) of qualified overtime compensation from their income subject to federal income tax on their income tax returns. Qualified overtime is compensation that exceeds the regular rate of pay (such as the “half” portion of time-and-a-half compensation) that is required to be paid to an individual under section 7 of the Fair Labor Standards Act (FLSA) of 1938. The FLSA provides that employers must generally pay covered, nonexempt employees at least one-and-a-half times their regular rate of pay for hours worked over 40 hours per week. For more information about overtime compensation, go to dol.gov/agencies/whd/overtime. Employers must use an employee’s updated Form W-4, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T to allow the employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction. Overtime compensation is still generally subject to both the employer share and employee share of social security tax and Medicare tax.Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and 1099-NEC) with the SSA or IRS, as applicable, and furnish statements to overtime recipients showing qualified overtime compensation paid during the year. However, the IRS has provided transition relief to employers and payers for the tax year 2025 reporting requirements. For more information, see Notice 2025-62.

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Moving expense reimbursement. P.L. 119-21 permanently eliminates the exclusion for qualified moving expense reimbursements from your employee’s income. However, the exclusion is available in the case of a member of the U.S. Armed Forces on active duty who moves because of a permanent change of station due to a military order. The exclusion applies only to reimbursement of moving expenses that the member could deduct if they had paid or incurred them without reimbursement. See Moving Expenses in Pub. 3, Armed Forces’ Tax Guide, for the definition of what constitutes a permanent change of station and to learn which moving expenses are deductible.P.L. 119-21 also makes the exclusion available to an employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (50 U.S.C. 3003)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment which requires relocation. The exclusion applies only to reimbursement of moving expenses that an intelligence community employee or appointee could deduct if they had paid or incurred them without reimbursement.

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Employer contributions to Trump accounts. P.L. 119-21 allows for a new type of traditional individual retirement account to be established for a child who has not attained age 18 at the end of year the account is established, known as a Trump account. This account has an annual contribution limit of $5,000 (other than exempt contributions), which will be indexed for inflation after tax year 2027. Beginning July 4, 2026, employers may contribute up to $2,500 a year, which will be indexed for inflation after tax year 2027, toward the $5,000 contribution limit to the Trump account of an employee or of a dependent of an employee, and the amount will be excluded from the gross income of the employee if paid pursuant to a Trump account contribution program. For more information about employer contributions to Trump accounts, see Pub. 15-A, Employer’s Supplemental Tax Guide.

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Direct deposit of employment tax refunds now available. Executive Order (EO) 14247, Modernizing Payments To and From America’s Bank Account, issued on March 25, 2025, promotes operational efficiency by mandating the transition to electronic payments for all federal disbursements. Accordingly, the IRS will now issue employment tax return refunds by direct deposit. Direct deposit is a fast, simple, safe, and secure way to have your refund deposited automatically to your checking or savings account. Instead of a direct deposit refund, you can still choose to have your overpayment applied to your next return by checking the appropriate box on your employment tax return. For more information, see the instructions for your employment tax return.

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Make balance due payments electronically. EO 14247 also promotes operational efficiency by mandating the transition to electronic payments for all payments made to the federal government. Therefore, pay your balance due on your employment tax return electronically. There are several easy, safe, and secure ways to pay your balance due electronically. For more information, see the instructions for your employment tax return.

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Employment tax return transcripts are now available electronically. You can now access Form 940, Form 941, Form 943, Form 944, and Form 945 return transcripts for tax years 2023 and later using your IRS business tax account. For more information, go to IRS.gov/BusinessTranscript. To access your IRS business tax account, go to IRS.gov/BusinessAccount.

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Reminders

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Electronic filing of amended employment tax returns. You can file an amended Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return; Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund; Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund; and Form 945-X, Adjusted Annual Return of Withheld Income Tax or Claim for Refund, electronically using Modernized e-File (MeF). At this time, MeF can’t be used to file Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund; or Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund. For more information on electronic filing, go to IRS.gov/EmploymentEfile.

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Pub. 15 is for all employers. Pub. 15 is used by all employers, including agricultural employers and employers in the U.S. territories. Pub. 51, Agricultural Employer’s Tax Guide; Pub. 80, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands; and Pub. 179, Guía Contributiva Federal para Patronos Puertorriqueños, have been discontinued. If you prefer Pub. 15 in Spanish, see Pub. 15 (sp).Unless otherwise noted, references throughout this publication to Form W-2 include Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form 499R-2/W-2PR; references to Form W-2c include Form 499R-2c/W-2cPR; references to Form W-3 include Form W-3SS and Form W-3 (PR); and references to Form W-3c include Form W-3C (PR).

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The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and before October 1, 2021, and may no longer be claimed on Form 941, Form 943, or Form 944. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. However, employers that pay qualified sick and family leave wages in 2024, 2025, or 2026 for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave wages in 2024, 2025, or 2026. Effective for tax periods beginning after 2023, the lines used to claim the credit for qualified sick and family leave wages have been removed from Form 941, Employer’s QUARTERLY Federal Tax Return; Form 943, Employer’s Annual Tax Return for Agricultural Employees; and Form 944, Employer’s ANNUAL Federal Tax Return, because it would be extremely rare for an employer to pay wages after 2023 for qualified sick and family leave taken after March 31, 2020, and before October 1, 2021. Instead, if you’re eligible to claim the credit for qualified sick and family leave wages because you paid the wages after 2023 for an earlier applicable leave period, file Form 941-X, Form 943-X, or Form 944-X to claim the credit for qualified sick and family leave wages paid that year. Filing a Form 941-X, Form 943-X, or Form 944-X before filing a Form 941 for the quarter, or Form 943 or Form 944 for the year, may result in errors or delays in processing your Form 941-X, Form 943-X, or Form 944-X.

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Form 941 (sp), Form 943 (sp), and Form 944 (sp). If you prefer your form and instructions in Spanish, you can file Form 941 (sp), Form 943 (sp), or Form 944 (sp).

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Qualified small business payroll tax credit for increasing research activities. For tax years beginning before 2023, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit. The Inflation Reduction Act of 2022 (the IRA) increases the election amount to $500,000 for tax years beginning after 2022. The payroll tax credit election must be made on or before the due date of the originally filed income tax return (including extensions). The portion of the credit used against payroll taxes is allowed in the first calendar quarter beginning after the date that the qualified small business filed its income tax return. The election and determination of the credit amount that will be used against the employer’s payroll taxes are made on Form 6765, Credit for Increasing Research Activities. The amount from Form 6765 must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.Starting in the first quarter of 2023, the payroll tax credit is first used to reduce the employer share of social security tax up to $250,000 per quarter and any remaining credit reduces the employer share of Medicare tax for the quarter. Any remaining credit, after reducing the employer share of social security tax and the employer share of Medicare tax, is then carried forward to the next quarter. Form 8974 is used to determine the amount of the credit that can be used in the current quarter. The amount from Form 8974, line 12 or, if applicable, line 17, is reported on Form 941, Form 943, or Form 944. For more information about the payroll tax credit, go to IRS.gov/ResearchPayrollTC. Also see the line 16 instructions in the Instructions for Form 941 (line 17 instructions in the Instructions for Form 943, or line 13 instructions in the Instructions for Form 944) for information on reducing your record of tax liability for this credit.

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Disaster tax relief. Disaster tax relief is available for those impacted by disasters. For more information about disaster tax relief, go to IRS.gov/DisasterTaxRelief.

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2026 withholding tables. The Percentage Method and Wage Bracket Method withholding tables, the employer instructions on how to figure employee withholding, and the amount to add to a nonresident alien employee’s wages for figuring federal income tax withholding are included in Pub. 15-T, available at IRS.gov/Pub15T.

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Certification program for professional employer organizations (PEOs). The Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014 required the IRS to establish a voluntary certification program for PEOs. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization must apply through the IRS Online Registration System. For more information or to apply to become a CPEO, go to IRS.gov/CPEO. Also see Revenue Procedure 2023-18, 2023-13 I.R.B. 605, available at IRS.gov/irb/2023-13_IRB#REV-PROC-2023-18.

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Outsourcing payroll duties. Generally, as an employer, you’re responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. Before you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and federal income taxes) to a third-party payer, such as a payroll service provider or reporting agent, go to IRS.gov/OutsourcingPayrollDuties for helpful information on this topic. If a CPEO pays wages and other compensation to an individual performing services for you, and the services are covered by a CPEO contract, then the CPEO is generally treated as the employer, but only for wages and other compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a CPEO contract, you may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed on wages and other compensation paid by the CPEO to such employees. For more information on the different types of third-party payer arrangements, see section 16.

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Aggregate Form 941 or Form 943 filers. Approved section 3504 agents and CPEOs must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers; or Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers, as applicable, when filing an aggregate Form 941 or Form 943. An aggregate quarterly Form 941 or annual Form 943 is filed by an agent approved by the IRS under section 3504 of the Internal Revenue Code. To request approval to act as an agent for an employer, the agent files Form 2678 with the IRS unless you’re a state or local government agency acting as an agent under the special procedures provided in Revenue Procedure 2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/2013-52_IRB#RP-2013-39. An aggregate quarterly Form 941 or annual Form 943 is also filed by CPEOs approved by the IRS under section 7705. To become a CPEO, the organization must apply through the IRS Online Registration System at IRS.gov/CPEO. CPEOs file Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that they’ve started or ended a service contract with a client or customer. CPEOs must generally file Form 941 or Form 943 and the applicable Schedule R electronically. For more information about a CPEO’s requirement to file electronically, see Revenue Procedure 2023-18.Other third-party payers that file an aggregate quarterly Form 941 or annual Form 943, such as non-certified PEOs, must complete and file the applicable Schedule R if they have clients that are claiming any employment tax credit (for example, the qualified small business payroll tax credit for increasing research activities).

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Aggregate Form 940 filers. Approved section 3504 agents and CPEOs must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940. Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS unless you’re a state or local government agency acting as an agent under the special procedures provided in Revenue Procedure 2013-39. Aggregate Forms 940 are also filed by CPEOs approved by the IRS under section 7705. CPEOs file Form 8973 to notify the IRS that they’ve started or ended a service contract with a client or customer. CPEOs must generally file Form 940 and Schedule R (Form 940) electronically. For more information about a CPEO’s requirement to file electronically, see Revenue Procedure 2023-18.

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Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Qualified tax-exempt organizations that hire eligible unemployed veterans may be able to claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to IRS.gov/WOTC.

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Medicaid waiver payments. Notice 2014-7 provides that certain Medicaid waiver payments are excludable from income for federal income tax purposes. See Notice 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/2014-04_IRB#NOT-2014-7. For more information, including questions and answers related to Notice 2014-7, go to IRS.gov/MedicaidWaiverPayments.

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No federal income tax withholding on disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States. Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) aren’t included in income. Because federal income tax withholding is only required when a payment is includible in income, no federal income tax should be withheld from these payments. See Pub. 907, Tax Highlights for Persons With Disabilities; and Pub. 3920, Tax Relief for Victims of Terrorist Attacks.

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Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). A shareholder of an ANC may request voluntary federal income tax withholding on dividends and other distributions paid by an ANC. A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V. For more information, see Notice 2013-77, 2013-50 I.R.B. 632, available at IRS.gov/irb/2013-50_IRB#NOT-2013-77.

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Definition of marriage. A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state or territory of the United States in which the marriage is entered into, regardless of legal residence. Two individuals who enter into a relationship that is denominated as marriage under the laws of a foreign jurisdiction or an American Indian tribe are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state or territory of the United States, regardless of legal residence. Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t denominated as a marriage under the law of the state or territory of the United States where such relationship was entered into aren’t lawfully married for federal tax purposes, regardless of legal residence.

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Differential wage payments. Qualified differential wage payments made by employers to individuals serving in the U.S. Armed Forces are subject to federal income tax withholding but not social security, Medicare, or FUTA tax. See section 5 for more information.

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Severance payments. Severance payments are wages subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax.

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You must receive written notice from the IRS to file Form 944. If you’ve been filing quarterly Forms 941 and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file an annual Form 944 instead of quarterly Forms 941, you must contact the IRS during the first calendar quarter of the tax year to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of quarterly Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944.

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Employers can request to file quarterly Forms 941 instead of an annual Form 944. If you received notice from the IRS to file Form 944 but would like to file quarterly Forms 941 instead, you must contact the IRS during the first calendar quarter of the tax year to request to file quarterly Forms 941. You must receive written notice from the IRS to file quarterly Forms 941 instead of Form 944 before you may file these forms. For more information on requesting to file quarterly Forms 941, including the methods and deadlines for making a request, see the Instructions for Form 944.

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Correcting Form 941, Form 943, or Form 944. If you discover an error on a previously filed Form 941, make the correction using Form 941-X. If you discover an error on a previously filed Form 943, make the correction using Form 943-X. If you discover an error on a previously filed Form 944, make the correction using Form 944-X. Form 941-X, Form 943-X, and Form 944-X are filed separately from Form 941, Form 943, and Form 944. Form 941-X, Form 943-X, and Form 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843. See section 13 for more information.

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Zero wage return. If you haven’t filed a “final” Form 940 and “final” Form 941, Form 943, or Form 944, or aren’t a “seasonal” employer (Form 941 only), you must continue to file a Form 940 and Forms 941, Form 943, or Form 944, even for periods during which you paid no wages. The IRS encourages you to file your “zero wage” Form 940 and Forms 941, Form 943, or Form 944 electronically. Go to IRS.gov/EmploymentEfile for more information on electronic filing.

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Federal tax deposits must be made by electronic funds transfer (EFT). You must use EFT to make all federal tax deposits. An EFT can be made using the Electronic Federal Tax Payment System (EFTPS), IRS Direct Pay, or your IRS business tax account. If you don’t want to use one of these methods, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of the Treasury. Payments made using IRS Direct Pay or through your IRS business tax account are also free. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.For more information on making federal tax deposits, see How To Deposit in section 11. For more information about IRS Direct Pay, go to IRS.gov/DirectPay. For more information about making a payment through your IRS business tax account, go to IRS.gov/BusinessAccount. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477, 800-244-4829 (Spanish), or 303-967-5916 (toll call). To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

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Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Employers must withhold and pay social security and Medicare taxes on wages and other compensation paid to residents of the Philippines who don’t hold an H-2 status for services performed as employees in the CNMI unless those workers are eligible for exemption from social security and Medicare taxes under an exception listed in section 15. For more information, see Announcement 2012-43, 2012-51 I.R.B. 723, available at IRS.gov/irb/2012-51_IRB#ANN-2012-43.

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Federal employers in the CNMI. The U.S. Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 U.S.C. section 5517 in December 2006. Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. For more information, including details on completing Form W-2, go to IRS.gov/5517Agreements. Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. For questions, contact the CNMI Division of Revenue and Taxation.

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Pub. 5146 explains employment tax examinations and appeal rights. Pub. 5146 provides employers with information on how the IRS selects employment tax returns to be examined, what happens during an exam, and what options an employer has in responding to the results of an exam, including how to appeal the results. Pub. 5146 also includes information on worker classification issues and tip exams.

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Electronic Filing and Payment

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Businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient and secure programs to make filing and payment easier.

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Spend less time worrying about taxes and more time running your business. Use e-file and electronic payment options to your benefit.

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    For e-file, go to IRS.gov/EmploymentEfile for additional information. A fee may be charged to file electronically.

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    For electronic payment options, go to IRS.gov/Pay.

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    For electronic filing of Forms W-2, including Forms W-2AS, W-2CM, W-2GU, and W-2VI, and Forms 499R-2/W-2PR, go to SSA.gov/employer. You may be required to file Forms W-2 electronically. For details, see the General Instructions for Forms W-2 and W-3. If you experience problems filing electronically, contact the SSA at 800-772-6270. To speak with the SSA’s Regional Employer Services Liaison Officer, go to the SSA’s Regional Employer Services Liaison Officers website at SSA.gov/employer/wage_reporting_specialists.htm. The Regional Employer Services Liaison Officers are available to provide assistance with all questions about the SSA’s payroll reporting processes and applications. Employers in the CNMI should contact their local tax department for instructions on completing Form W-2CM. You can get Form W-2CM and its instructions by going to Finance.gov.mp/forms.php, or by calling 670-664-1000. The SSA’s Business Services Online (BSO) is an independent program from the Government of Puerto Rico electronic filing system. Employers in Puerto Rico must go to Hacienda.pr.gov for additional information.

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Caution: If you’re filing your tax return or paying your federal taxes electronically, a valid employer identification number (EIN) is required at the time the return is filed or the payment is made. If a valid EIN isn’t provided, the return or payment won’t be processed. This may result in penalties. See section 1 for information about applying for an EIN.

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Electronic funds withdrawal (EFW). If you file your employment tax return electronically, you can e-file and use EFW to pay the balance due in a single step using tax preparation software or through a tax professional. However, don’t use EFW to make federal tax deposits. For more information on paying your taxes using EFW, go to IRS.gov/EFW.

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Credit or debit card payments. You can pay the balance due shown on your employment tax return by credit or debit card. Your payment will be processed by a payment processor who will charge a processing fee. Don’t use a credit or debit card to make federal tax deposits. For more information on paying your taxes with a credit or debit card, go to IRS.gov/PayByCard.

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Online payment agreement. You may be eligible to apply for an installment agreement online if you can’t pay the full amount of tax you owe when you file your employment tax return. For more information, see the instructions for your employment tax return or go to IRS.gov/OPA.

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Forms in Spanish

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Many forms and instructions discussed in this publication have Spanish-language versions available for employers and employees. Some examples include Form 941 (sp), Form 944 (sp), Form SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although this publication doesn’t reference Spanish-language forms and instructions in each instance that one is available, you can see Pub. 15 (sp) and go to IRS.gov/SpanishForms to determine if a Spanish-language version is available.

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Hiring New Employees

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Eligibility for employment. You must verify that each new employee is legally eligible to work in the United States, including American Samoa, Guam, the CNMI, the U.S. Virgin Islands (USVI), and Puerto Rico. This includes completing the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get Form I-9 at USCIS.gov/Forms. For more information, go to USCIS.gov/I-9-Central or call 800-375-5283 or 800-767-1833 (TTY).You may use the Social Security Number Verification Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify that an employee name matches a social security number (SSN). A person may have a valid SSN but not be authorized to work in the United States. You may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees.

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New hire reporting. All 50 states, and most of the territories, have a new hire registry. You’re required to report any new employee to a designated state new hire registry. A new employee is an employee who hasn’t previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days.Many states accept a copy of Form W-4 with employer information added. Go to the Office of Child Support Enforcement website at acf.gov/css/employers for more information. Employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico should contact their local government for information on their new hire registry.

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W-4 request. Ask each new employee to complete the 2026 Form W-4. See section 9.

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Name and SSN. Record each new employee’s name and SSN from their social security card if it is available. If an employee can’t provide their social security card, you should verify their SSN and their eligibility for employment as discussed under Verification of SSNs in section 4. Any employee without a social security card should apply for one. See section 4.

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Information Returns

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You must file Forms W-2 to report wages paid to employees. You may also be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-NEC, Nonemployee Compensation, to report payments of $600 or more made in 2025 ($2,000 or more for payments made in 2026) to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 for payments made in 2025 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information (these general instructions will be replaced by new Pub. 1099 for payments made after 2025), and the separate, specific instructions for each information return you file (for example, the Instructions for Forms 1099-MISC and 1099-NEC). Generally, don’t use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing.

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Technical Services Operation (TSO). The IRS operates the TSO to answer questions about reporting on Forms W-2, W-3, and 1099, and other information returns. If you have questions related to reporting on information returns, call 866-455-7438 (toll free), 304-263-8700 (toll call), or 304-579-4827 (TDD). The center can also be reached by email at mccirp@irs.gov. Don’t include taxpayer identification numbers (TINs) or attachments in email because email isn’t secure.

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Federal Income Tax Withholding

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Caution: References to federal income tax withholding don’t apply to employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico, unless you have employees who are subject to U.S. income tax withholding. Contact your local tax department for information about income tax withholding.

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Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee’s Form W-4 and the correct withholding table in Pub. 15-T. Farm operators and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. If you’re paying supplemental wages to an employee, see section 7. If you have nonresident alien employees, see Withholding federal income taxes on the wages of nonresident alien employees in section 9.

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See section 8 of Pub. 15-A for information about withholding on pensions (including distributions from tax-favored retirement plans), annuities, and individual retirement arrangements (IRAs).

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Employer Responsibilities

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The following list provides a brief summary of your basic responsibilities. Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Each item in this list has a page reference to a more detailed discussion in this publication.
 New employees:Page  Annually (see Calendar for due dates):Page
□Verify work eligibility of new employees7 □File Form 943 if required (pay tax with return if 
□Record employees’ names and SSNs from   not required to deposit)38
 social security cards7 □File Form 944 if required (pay tax with return if 
□Ask employees for Form W-47  not required to deposit)38
 Each payday:  □Remind employees to submit a new Form W-4 
□Withhold federal income tax based on each   if they need to change their federal income tax withholding25
 employee’s Form W-425 □Ask for a new Form W-4 from employees 
□Withhold employee’s share of social security   claiming exemption from federal income tax withholding27
 and Medicare taxes29 □Reconcile Forms 941 (or Form 943 or Form 944) with 
□Deposit:   Forms W-2 and W-339
 • Withheld federal income tax,  □Furnish each employee a Form W-211
 • Withheld and employer social security taxes, and     
 • Withheld and employer Medicare taxes31 □File Copy A of Forms W-2 and the transmittal 
 Note: Due date of deposit generally depends   Form W-3 with the SSA11
 on your deposit schedule (monthly or  □Furnish each payee a Form 1099 (for example, 
 semiweekly).   Form 1099-NEC)11
 Quarterly (by April 30, July 31, October 31,  □File Forms 1099 and the transmittal Form 
 and January 31):   109611
□Deposit FUTA tax if undeposited amount  □File Form 94011
 is over $50044 □File Form 945 for any nonpayroll income tax 
□File Form 941 (pay tax with return if not   withholding11
 required to deposit)38    
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Nonpayroll Federal Income Tax Withholding

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Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G, Certain Gambling Winnings) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Separate deposits are required for payroll (Form 941, Form 943, or Form 944) and nonpayroll (Form 945) withholding. Nonpayroll items include the following.

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    Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans), annuities, and IRA distributions.

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    Military retirement.

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    Gambling winnings.

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    Indian gaming profits.

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    Certain government payments on which the recipient elected voluntary federal income tax withholding.

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    Dividends and other distributions by an ANC on which the recipient elected voluntary federal income tax withholding.

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    Payments subject to backup withholding.

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For details on depositing and reporting nonpayroll federal income tax withholding, see the Instructions for Form 945.

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Distributions from nonqualified pension plans and deferred compensation plans. Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, federal income tax withheld must be reported on Form 941, Form 943, or Form 944, not on Form 945. However, distributions from such plans to a beneficiary or estate of a deceased employee aren’t wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; federal income tax withheld must be reported on Form 945.

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Backup withholding. You must generally withhold 24% of certain taxable payments if the payee fails to furnish you with their correct TIN. This withholding is referred to as “backup withholding.” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, payments made in settlement of payment card or third-party network transactions, and certain other payments you make in the course of your trade or business. In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding.You can use Form W-9 to request payees to furnish their TINs. Form W-9 must be used when payees must certify that the number furnished is correct, or when payees must certify that they’re not subject to backup withholding or are exempt from backup withholding. The Instructions for the Requester of Form W-9 include a list of types of payees who are exempt from backup withholding. For more information, see Pub. 1281, Backup Withholding for Missing and Incorrect Name/TIN(s).

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Caution:

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Backup withholding doesn’t apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts (MSAs), health savings accounts (HSAs), long-term-care benefits, or real estate transactions.

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Recordkeeping

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Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include the following information.

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    Your EIN.

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    Amounts and dates of all wage, annuity, and pension payments.

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    Amounts of tips reported to you by your employees.

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    Records of allocated tips.

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    The fair market value (FMV) of in-kind wages paid.

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    Names, addresses, SSNs, and occupations of employees and recipients.

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    Any employee copies of Forms W-2 and W-2c returned to you as undeliverable.

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    Dates of employment for each employee.

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    Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them.

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    Copies of employees’ and recipients’ federal income tax withholding certificates (Forms W-4, W-4P, W-4R, W-4S, and W-4V).

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    Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS.

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    Copies of returns filed and confirmation numbers.

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    Records of fringe benefits and expense reimbursements provided to your employees, including substantiation.

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    Documentation to substantiate any credits claimed. Records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, should be kept for at least 6 years. For more information on substantiation requirements, go to IRS.gov/PLC. Records related to qualified wages for the COVID-19 related employee retention credit paid after June 30, 2021, should be kept for at least 7 years. For more information on substantiation requirements, go to IRS.gov/ERC.

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If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. If the crew leader has no permanent mailing address, record their present address.

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Change of Business Name

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Notify the IRS immediately if you change your business name. Write to the IRS office where you file your returns, using the Without a payment address provided in the instructions for your employment tax return, to notify the IRS of any business name change. See Pub. 1635 to see if you need to apply for a new EIN.

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Change of Business Address or Responsible Party

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Notify the IRS immediately if you change your business address or responsible party. Complete and mail Form 8822-B to notify the IRS of a business address or responsible party change. For a definition of “responsible party,” see the Instructions for Form SS-4.

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Filing Addresses

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Generally, your filing address for Form 940, Form 941, Form 943, Form 944, Form 945, or Form CT-1 depends on the location of your residence or principal place of business and whether or not you’re including a payment with your return. There are separate filing addresses for these returns if you’re a tax-exempt organization or government entity. See the separate instructions for Form 940, Form 941, Form 943, Form 944, Form 945, or Form CT-1 for the filing addresses.

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Private Delivery Services (PDSs)

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You can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of PDSs.

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The PDS can tell you how to get written proof of the mailing date.

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For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses. Select the mailing address listed on the webpage that is in the same state as the address to which you would mail returns filed without a payment, as shown in the instructions for your employment tax return.

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PDSs can’t deliver items to P.O. boxes. You must use the U.S. Postal Service (USPS) to mail any item to an IRS P.O. box address.

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Dishonored Payments

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Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. The penalty is $25 or 2% of the payment, whichever is more. However, the penalty on dishonored payments of $24.99 or less is an amount equal to the payment. For example, a dishonored payment of $18 is charged a penalty of $18.

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E-News for Payroll Professionals

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The IRS has a subscription-based email service for payroll professionals. Subscribers will receive periodic updates from the IRS. The updates may include information regarding recent legislative changes affecting federal payroll reporting, IRS news releases and special announcements pertaining to the payroll industry, new employment tax procedures, and other information specifically affecting federal payroll tax returns. To subscribe, go to IRS.gov/Newsroom/E-News-Subscriptions.

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Telephone Help

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Tax questions. You can call the IRS Business and Specialty Tax Line with your employment tax questions at 800-829-4933.

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Help for people with disabilities. You may call 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any employment tax questions. You may also use this number for assistance with unresolved tax problems.

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Additional information. Go to IRS.gov/EmploymentTaxes for additional employment tax information. For general tax information relevant to agricultural employers, go to IRS.gov/AgricultureTaxCenter. For information about employer responsibilities under the Affordable Care Act, go to IRS.gov/ACA.

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Ordering Employer Tax Forms, Instructions, and Publications

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You can view, download, or print most of the forms, instructions, and publications you may need at IRS.gov/Forms. Otherwise, you can go to IRS.gov/OrderForms to place an order and have them mailed to you. The IRS will process your order as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms, instructions, and publications faster online.

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Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the SSA’s free e-file service. Go to the SSA’s Employer W-2 Filing Instructions & Information webpage at SSA.gov/employer to learn more about BSO. You’ll be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Form W-3 will be created for you based on your Forms W-2.

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The SSA’s BSO is an independent program from the Government of Puerto Rico electronic filing system. Employers in Puerto Rico must go to Hacienda.pr.gov for additional information.

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Photographs of Missing Children

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The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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Calendar

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The following is a list of important dates and responsibilities. The dates listed here haven’t been adjusted for Saturdays, Sundays, and legal holidays. Pub. 509, Tax Calendars (for use in 2026), adjusts the dates for Saturdays, Sundays, and legal holidays. See section 11 for information about depositing taxes reported on Form 941, Form 943, Form 944, and Form 945. See section 14 for information about depositing FUTA tax. Due dates for forms required for health coverage reporting aren’t listed here. For these dates, see Pub. 509.

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If any date shown next for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. The term “legal holiday” means any legal holiday in the District of Columbia. A statewide legal holiday delays a filing due date only if the IRS office where you’re required to file is located in that state. However, a statewide legal holiday doesn’t delay the due date of federal tax deposits. See Deposits Due on Business Days Only in section 11. For any filing due date, you’ll meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the USPS on or before the due date, or sent by an IRS-designated PDS on or before the due date. See Private Delivery Services (PDSs) under Reminders, earlier, for more information.

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Fiscal-year taxpayers. The due dates listed next apply whether you use a calendar or a fiscal year.

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Introduction

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This publication explains your tax responsibilities as an employer, including agricultural employers and employers whose principal place of business is in American Samoa, Guam, the CNMI, the USVI, or Puerto Rico. It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and the SSA. References to “income tax” in this guide apply only to federal income tax. Contact your state or local tax department to determine their rules. Whenever the term “United States” is used in this publication, it includes American Samoa, Guam, the CNMI, the USVI, and Puerto Rico, unless otherwise noted.

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When you pay your employees, you don’t pay them all the money they earned. As their employer, you have the added responsibility of withholding taxes from their paychecks. The federal income tax and employees’ share of social security and Medicare taxes that you withhold from your employees’ paychecks are part of their wages that you pay to the U.S. Treasury instead of to your employees. Your employees trust that you pay the withheld taxes to the U.S. Treasury by making federal tax deposits. This is the reason that these withheld taxes are called trust fund taxes. If federal income, social security, or Medicare tax that must be withheld isn’t withheld or isn’t deposited or paid to the U.S. Treasury, the trust fund recovery penalty may apply. See section 11 for more information.

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This publication also provides employers, including employers in the USVI and Puerto Rico, with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. See section 14 for more information.

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Additional employment tax information is available in Pubs. 15-A, 15-B, and 15-T. Pub. 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Pub. 15-B, Employer’s Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Pub. 15-T includes the federal income tax withholding tables and instructions on how to use the tables.

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Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes.

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    Income tax.

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    Social security tax.

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    Medicare tax.

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    FUTA tax.

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There are exceptions to these requirements. See section 15 for guidance. Railroad retirement taxes are explained in the Instructions for Form CT-1.

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Comments and suggestions.

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We welcome your comments about this publication and suggestions for future editions.

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You can send us comments through IRS.gov/FormComments.

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Or, you can write to:

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Internal Revenue Service
+Tax Forms and Publications
+1111 Constitution Ave. NW, IR-6526
+Washington, DC 20224
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Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

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Getting answers to your tax questions.

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If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

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Getting tax forms, instructions, and publications.

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Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

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Ordering tax forms, instructions, and publications.

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Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

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Federal government employers.

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The information in this publication, including the rules for making federal tax deposits, applies to federal agencies.

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State and local government employers.

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Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Most elected and appointed public officials of state or local governments are employees under common-law rules. See chapter 3 of Pub. 963, Federal-State Reference Guide. In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. See section 15 for more information on the exceptions.

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If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at IRS.gov/pub/irs-irbs/irb00-06.pdf.

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You can get information on reporting and social security coverage from your local IRS office. If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. To find your State Social Security Administrator, go to the National Conference of State Social Security Administrators website at NCSSSA.org.

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Indian tribal governments.

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See Pub. 4268 for employment tax information for Indian tribal governments.

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Disregarded entities and qualified subchapter S subsidiaries (QSubs).

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Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Eligible single-member entities must report and pay employment taxes on wages paid to their employees using the entities’ own names and EINs. See Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)(iv).

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Useful Items

+You may want to see: + +
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Publication

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    15-A Employer’s Supplemental Tax Guide

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    15-B Employer’s Tax Guide to Fringe Benefits

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    15-T Federal Income Tax Withholding Methods

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    225 Farmer’s Tax Guide

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    583 Starting a Business and Keeping Records

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    1635 Employer Identification Number: Understanding Your EIN

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Publication 15 - Main Contents

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1. Employer Identification Number (EIN)

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If you’re required to report employment taxes or give tax statements to employees or annuitants, you need an EIN.

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The EIN is a nine-digit number the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on all of the items you send to the IRS and the SSA. For more information, see Pub. 1635.

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If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If the principal business was created or organized outside of the United States or U.S. territories, you may also apply for an EIN by calling 267-941-1099 (toll call). Don’t use an SSN in place of an EIN.

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You should have only one EIN. If you have more than one and aren’t sure which one to use, call 800-829-4933 or 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. The IRS will tell you which number to use. For more information, see Pub. 1635.

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If you took over another employer’s business (see Successor employer in section 9), don’t use that employer’s EIN. If you’ve applied for an EIN but don’t have your EIN by the time a return is due, file a paper return and enter “Applied For” and the date you applied for it in the space shown for the number.

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Caution:

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Always be sure the EIN on the form you file exactly matches the EIN the IRS assigned to your business. Don’t use your SSN or individual taxpayer identification number (ITIN) on forms that ask for an EIN. If you used an EIN (including a prior owner’s EIN) on Form 941, Form 943, or Form 944 that is different from the EIN reported on Form W-3, see Box h—Other EIN used this year in the General Instructions for Forms W-2 and W-3. On Form W-3 (PR) for Puerto Rico, “Other EIN used this year” is reported in box f. The name and EIN on Form 945 must match the name and EIN on your information returns where federal income tax withholding is reported (for example, backup withholding reported on Form 1099-NEC). Filing a Form 945 with an incorrect EIN or using another business’s EIN may result in penalties and delays in processing your return.

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Agricultural employers that have crew leaders.

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An agricultural employer must record the crew leader’s name, address, and EIN. See sections 2 and 14.

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2. Who Are Employees?

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Generally, employees are defined either under common law or under statutes for certain situations. See Pub. 15-A for details on statutory employees and nonemployees.

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Employee status under common law.

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Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. See Pub. 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.

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Generally, people in business for themselves aren’t employees. For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. If the business is incorporated, corporate officers who work in the business are employees of the corporation.

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If an employer-employee relationship exists, it doesn’t matter what it is called. The employee may be called an agent or independent contractor. It also doesn’t matter how payments are measured or paid, what they’re called, or if the employee works full or part time.

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Statutory employees.

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If someone who works for you isn’t an employee under the common-law rules discussed earlier, don’t withhold federal income tax from their pay, unless backup withholding applies. Although the following persons may not be common-law employees, they’re considered employees by statute for social security and Medicare tax purposes if the conditions under Tests, later, are met.

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a.

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An agent or commission driver who delivers meat, vegetable, fruit, or bakery products; beverages (other than milk); laundry; or dry cleaning for someone else.

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b.

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A full-time life insurance salesperson who sells primarily for one company.

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c.

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A homeworker who works at home or off premises by the guidelines of the person for whom the work is done, with materials or goods furnished by and returned to that person or to someone that person designates.

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d.

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A traveling or city salesperson (other than an agent or commission driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. The orders must be for merchandise for resale or supplies for use in the customer’s business. The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging.

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Tests.

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Withhold social security and Medicare taxes from statutory employees’ wages if all three of the following tests apply.

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    +
  1. +

    The service contract states or implies that almost all of the services are to be performed personally by them.

    +
    2. +
  2. +

    They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities).

    +
    3. +
  3. +

    The services are performed on a continuing basis for the same payer.

    +
    4. +
+
+Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met. + +

+ + +

Pub. 15-A gives examples of the employer-employee relationship.

+
+ +
+

Statutory nonemployees.

+ + +

Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. They’re generally treated as self-employed for all federal tax purposes, including income and employment taxes. See Pub. 15-A for more information.

+
+ +
+

Farmworkers.

+ + +

In general, you’re an employer of farmworkers if your employees:

+ +
+
    +
  • +

    Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock);

    +
    • +
  • +

    Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment, if the major part of such service is performed on a farm;

    +
    • +
  • +

    Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor), if the major part of such service is performed on a farm;

    +
    • +
  • +

    Handle, process, or package any agricultural or horticultural commodity in its unmanufactured state if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or

    +
    • +
  • +

    Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities.

    +
    • +
+
+ + +

+ + +

For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+ + +

Farmwork doesn’t include reselling activities that don’t involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. It also doesn’t include processing services that change a commodity from its raw or natural state, or services performed after a commodity has been changed from its raw or natural state.

+
+ +
+

Crew leaders.

+ + +

If you’re a crew leader, you’re an employer of farmworkers. A crew leader is a person who furnishes and pays (either on their own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you’re their employee and if you pay the workers (either for yourself or for the farm operator), then you’re a crew leader. For FUTA tax rules, see section 14.

+ + +

If you’re a crew leader, you’re not considered the employee of the farm operator for services you perform in furnishing farmworkers and as a member of the crew.

+
+ +
+

H-2A agricultural workers.

+ +

On Form W-2, don’t check box 13 (Statutory employee), as H-2A workers aren’t statutory employees.

+
+ +
+

Treating employees as nonemployees.

+ +

You’ll generally be liable for social security and Medicare taxes and withheld income tax if you don’t deduct and withhold these taxes because you treated an employee as a nonemployee. You may be able to figure your liability using special section 3509 rates for the employee share of social security and Medicare taxes and federal income tax withholding. The applicable rates depend on whether you filed required Forms 1099. You can’t recover the employee share of social security tax, Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. You’re liable for the income tax withholding regardless of whether the employee paid income tax on the wages. You continue to owe the full employer share of social security and Medicare taxes. The employee remains liable for the employee share of social security and Medicare taxes. See section 3509 for details. Also see the Instructions for Form 941-X, the Instructions for Form 943-X, or the Instructions for Form 944-X.

+ +

Section 3509 rates aren’t available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare tax. Section 3509 isn’t available for reclassifying statutory employees. See Statutory employees, earlier in this section.

+ +

If the employer issued required information returns, the section 3509 rates are the following.

+ +
+
    +
  • +

    For social security taxes: employer rate of 6.2% plus 20% of the employee rate of 6.2%, for a total rate of 7.44% of wages.

    +
    • +
  • +

    For Medicare taxes: employer rate of 1.45% plus 20% of the employee rate of 1.45%, for a total rate of 1.74% of wages.

    +
    • +
  • +

    For Additional Medicare Tax: 0.18% (20% of the employee rate of 0.9%) of wages subject to Additional Medicare Tax.

    +
    • +
  • +

    For federal income tax withholding, the rate is 1.5% of wages.

    +
    • +
+
+ +

+ +

If the employer didn’t issue required information returns, the section 3509 rates are the following.

+ +
+
    +
  • +

    For social security taxes: employer rate of 6.2% plus 40% of the employee rate of 6.2%, for a total rate of 8.68% of wages.

    +
    • +
  • +

    For Medicare taxes: employer rate of 1.45% plus 40% of the employee rate of 1.45%, for a total rate of 2.03% of wages.

    +
    • +
  • +

    For Additional Medicare Tax: 0.36% (40% of the employee rate of 0.9%) of wages subject to Additional Medicare Tax.

    +
    • +
  • +

    For federal income tax withholding, the rate is 3.0% of wages.

    +
    • +
+
+ +

+
+ +
+

Relief provisions.

+ +

If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. See Pub. 1976, Do You Qualify for Relief Under Section 530.

+
+ +
+

IRS help.

+ +

If you want the IRS to determine whether a worker is an employee, file Form SS-8.

+
+ +
+

Voluntary Classification Settlement Program (VCSP).

+ +

Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. File Form 8952 to apply for the VCSP. For more information, go to IRS.gov/VCSP.

+
+ +
+
+ +

Business Owned and Operated by Spouses

+ + +

If you and your spouse jointly own and operate a business and share in the profits and losses, you may be partners in a partnership, whether or not you have a formal partnership agreement. See Pub. 541 for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.

+ +
+

Exception—qualified joint venture.

+ +

For tax years beginning after 2006, the Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. A qualified joint venture conducts a trade or business where:

+ +
+
    +
  • +

    The only members of the joint venture are spouses who file a joint income tax return,

    +
    • +
  • +

    Both spouses materially participate (see Material participation in the instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property isn’t enough),

    +
    • +
  • +

    Both spouses elect to not be treated as a partnership, and

    +
    • +
  • +

    The business is co-owned by both spouses and isn’t held in the name of a state law entity such as a partnership or limited liability company (LLC).

    +
    • +
+
+ +

+ +

To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse’s interest in the venture, and reported as sole proprietors on a separate Schedule C (Form 1040) or Schedule F (Form 1040). Each spouse must also file a separate Schedule SE (Form 1040) to pay self-employment taxes, as applicable. See the Instructions for Form 1040-SS for American Samoa, Guam, the CNMI, the USVI, and Puerto Rico.

+ +

Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally don’t need an EIN. If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse’s sole proprietorship. Generally, filing as a qualified joint venture won’t increase the spouses’ total tax owed on the joint income tax return. However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return.

+ +

If your spouse is your employee, not your partner, see One spouse employed by another in section 3. For more information on qualified joint ventures, go to IRS.gov/QJV.

+
+ +
+

Exception—community income.

+ +

If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. territory, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception—qualified joint venture, earlier, in this section.

+
+
+
+ +
+
+ +

3. Family Employees

+ + +
+

Child employed by parents.

+ +

Payments for the services of a child under age 18 who works for their parent in a trade or business aren’t subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. If these payments are for work other than in a trade or business, such as domestic work in the parent’s private home, they’re not subject to social security and Medicare taxes until the child reaches age 21. However, see Covered services of a child or spouse, later. Payments for the services of a child under age 21 who works for their parent, whether or not in a trade or business, aren’t subject to FUTA tax. Payments for the services of a child of any age who works for their parent are generally subject to income tax withholding unless the payments are for domestic work in the parent’s home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child isn’t regularly employed to do such work.

+
+ +
+

One spouse employed by another.

+ +

The wages for the services of an individual who works for their spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, aren’t subject to social security, Medicare, and FUTA taxes.

+
+ +
+

Covered services of a child or spouse.

+ +

The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if they work for:

+ +
+
    +
  • +

    A corporation, even if it is controlled by the child’s parent or the individual’s spouse;

    +
    • +
  • +

    A partnership, even if the child’s parent is a partner, unless each partner is a parent of the child;

    +
    • +
  • +

    A partnership, even if the individual’s spouse is a partner; or

    +
    • +
  • +

    An estate, even if it is the estate of a deceased parent.

    +
    • +
+
+ +

+ +

In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you.

+
+ +
+

Parent employed by their child.

+ +

When the employer is a child employing their parent, the following rules apply.

+ +
+
    +
  • +

    Payments for the services of a parent in their child’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes.

    +
    • +
  • +

    Payments for the services of a parent not in their child’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes.

    +
    • +
+
+ +

+
+ +
+

Domestic services subject to social security and Medicare taxes.

+ +

Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply.

+ +

+ +
+
    +
  • +

    The parent is employed by their child (the employer).

    +
    • +
  • +

    The employer has a child or stepchild (including an adopted child) living in the home.

    +
    • +
  • +

    The employer is a surviving spouse, divorced and not remarried, or living with a spouse who, because of a mental or physical condition, can’t care for their child or stepchild for at least 4 continuous weeks in the calendar quarter in which the service is performed.

    +
    • +
  • +

    The child or stepchild of the employer is either under age 18 or, due to a mental or physical condition, requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter in which the service is performed.

    +
    • +
+
+ +

+
+ +

Payments made to a parent employed by their child aren’t subject to FUTA tax, regardless of the type of services provided.

+
+ +
+
+ +

4. Employee’s Social Security Number (SSN)

+ + +

You’re required to get each employee’s name and SSN and to enter them on Form W-2. An employee’s SSN consists of nine digits arranged as follows: 000-00-0000. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you their social security card, but the employee isn’t required to show the card if it isn’t available. However, if an employee can’t provide their social security card, you should verify their SSN and their eligibility for employment as discussed later in this section under Verification of SSNs.

+ +
+

Caution:

+ +

Don’t accept a social security card that says “Not valid for employment.” An SSN issued with this legend doesn’t permit employment.

+
+ +

You may, but aren’t required to, photocopy the social security card if the employee provides it. If you don’t provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs on Information Returns, for information on the requirement to solicit the employee’s SSN.

+ +
+

Tip:

+ +

In many cases, a replacement social security card can be applied for online without visiting an SSA office. In some cases, an SSN application can also be started online before visiting an SSA office. For more information, go to SSA.gov/number-card.

+
+ +
+

Applying for a social security card.

+ +

Any employee who is legally eligible to work in the United States and doesn’t have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. You can get Form SS-5 from the SSA website at SSA.gov/forms/ss-5.pdf, at SSA offices, or by calling 800-772-1213 or 800-325-0778 (TTY). The employee must complete and sign Form SS-5; it can’t be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded their yearly or lifetime limit for the number of replacement cards allowed.

+
+ +
+

Where to get and file Form SS-5 in the U.S. territories.

+ + +

Below is a list of the U.S. SSA offices located in the U.S. territories.

+ +
American Samoa
+Centennial Building 3rd Floor, Suite 302
+1 Utulei Rd
+Pago Pago, AS 96799
+ + +

+ + +

+ +
Guam
+Suite 155
+770 East Sunset Blvd
+Barrigada, GU 96913
+ + +

+ + +

+ +
Commonwealth of the Northern Mariana Islands
+MH II Building, Suite 201
+Marina Heights Business Park
+Saipan, MP 96950
+ + +

+ + +

+ +
U.S. Virgin Islands
+1st Floor, Suite 14
+8000 Nisky Shopping CT
+St. Thomas, VI 00802
+ + +

+ + +

Additional information is available on the Social Security Office Locator page at secure.ssa.gov/ICON. Also go to this website and enter your ZIP code to find your nearest SSA office in Puerto Rico.

+
+ +
+

Applying for an SSN.

+ +

If you file Form W-2 on paper and your employee applied for an SSN but doesn’t have one when you must file Form W-2, enter “Applied For” on the form. If you’re filing electronically, enter all zeros (000-00-0000 if creating forms online or 000000000 if uploading a file) in the SSN field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee’s SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session online with no limit on the number of sessions. For more information, go to the SSA’s Employer W-2 Filing Instructions & Information webpage at SSA.gov/employer. Advise your employee to correct the SSN on their original Form W-2.

+
+ +
+

Correctly record the employee’s name and SSN.

+ +

Record the name and SSN of each employee as they’re shown on the employee’s social security card. If the employee’s name isn’t correct as shown on the card (for example, because of marriage or divorce), the employee should request an updated card from the SSA. Continue to report the employee’s wages under the old name until the employee shows you the updated social security card with the corrected name.

+
+ +

If the SSA issues the employee an updated card after a name change, or a new card with a different SSN after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. It isn’t necessary to correct other years if the previous name and number were used for years before the most recent Form W-2.

+ +
+

IRS ITINs for aliens.

+ +

Don’t accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who aren’t eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is a nine-digit number, formatted like an SSN, that starts with the number “9” and has a range of numbers from “50–65,”“70–88,”“90–92,” and “94–99” for the fourth and fifth digits (for example, 9NN-7N-NNNN). For more information about ITINs, see the Instructions for Form W-7 or go to IRS.gov/ITIN.

+
+ +
+

Caution:

+ +

An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for an SSN, earlier in this section. Don’t use an ITIN in place of an SSN on Form W-2.

+
+ +
+

Verification of SSNs.

+ +

Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify that an employee name matches an SSN for up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Go to SSA.gov/employer/ssnv.htm for more information. A person may have a valid SSN but not be authorized to work in the United States. Employers may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees.

+
+ +
+

Accessing the SSNVS.

+ +

The SSA’s BSO is used to access the SSNVS. BSO users will need a social security online account. You can use an existing Login.gov credential or ID.me credential. If you don’t have a Login.gov credential or an ID.me credential, you’ll need to create one. For more information, go to the SSA’s website at SSA.gov/bso.

+
+
+ +
+
+ +

5. Wages and Other Compensation

+ + +

Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. The pay may be in cash or in other forms. It includes salaries, vacation allowances, bonuses, commissions, and taxable fringe benefits. It doesn’t matter how you measure or make the payments. Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes.

+ +
+

Cash wages paid to farmworkers.

+ +

Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. You may also be required to withhold, deposit, and report Additional Medicare Tax. See section 9 for more information. If the wages are subject to social security and Medicare taxes, they’re also subject to federal income tax withholding. You’re liable for the payment of these taxes to the federal government whether or not you collect them from your employees. If, for example, you withhold less than the correct tax from an employee’s wages, you’re still liable for the full amount. You may also be liable for FUTA tax, which isn’t withheld by you or paid by the employee. FUTA tax is discussed in section 14. Cash wages include checks, money orders, and any kind of money or cash.

+
+ +
+

More information.

+ +

See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Also, see section 15 for exceptions to the general rules for wages. Pub. 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Pub. 15-B provides information on other forms of compensation, including:

+ +
+
    +
  • +

    Accident and health benefits,

    +
    • +
  • +

    Achievement awards,

    +
    • +
  • +

    Adoption assistance,

    +
    • +
  • +

    Athletic facilities,

    +
    • +
  • +

    De minimis (minimal) benefits,

    +
    • +
  • +

    Dependent care assistance,

    +
    • +
  • +

    Educational assistance,

    +
    • +
  • +

    Employee discounts,

    +
    • +
  • +

    Employee stock options,

    +
    • +
  • +

    Employer-provided cell phones,

    +
    • +
  • +

    Group-term life insurance coverage,

    +
    • +
  • +

    Health savings accounts,

    +
    • +
  • +

    Lodging on your business premises,

    +
    • +
  • +

    Meals,

    +
    • +
  • +

    No-additional-cost services,

    +
    • +
  • +

    Retirement planning services,

    +
    • +
  • +

    Transportation (commuting) benefits,

    +
    • +
  • +

    Tuition reduction, and

    +
    • +
  • +

    Working condition benefits.

    +
    • +
+
+ +

+
+ +
+

Noncash wages, including commodity wages, paid to farmworkers.

+ + +

Noncash wages include food, lodging, clothing, transportation passes, farm products, or other goods or commodities. Noncash wages paid to farmworkers, including commodity wages, aren’t subject to social security tax, Medicare tax, or federal income tax withholding. However, you and your employee can agree to have federal income tax withheld on noncash wages.

+ + +

Noncash wages, including commodity wages, are treated as cash wages if the substance of the transaction is a cash payment. Noncash wages treated as cash wages are subject to social security tax, Medicare tax, and federal income tax withholding.

+ + +

Report the value of noncash wages in box 1 of Form W-2 (box 7 of Form 499R-2/W-2PR) together with cash wages. Noncash wages for farmwork are subject to federal income tax unless a specific exclusion applies. Don’t show noncash wages in box 3 or 5 of Form W-2 (box 20 or 22 of Form 499R-2/W-2PR), unless the substance of the transaction is a cash payment and they’re being treated as cash wages.

+
+ +
+

Share farmers.

+ + +

You don’t have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements.

+ + +

A “share farmer” working for you isn’t your employee. However, the share farmer may be subject to self-employment tax. In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. For details, see Regulations section 31.3121(b)(16)-1.

+
+ +
+

Compensation paid to H-2A visa holders.

+ + +

Report compensation of $600 or more paid in 2025 ($2,000 or more paid in 2026) to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 (box 7 of Form 499R-2/W-2PR) but don’t report it as social security wages (box 3 of Form W-2 or box 20 of Form 499R-2/W-2PR) or Medicare wages (box 5 of Form W-2 or box 22 of Form 499R-2/W-2PR) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa isn’t subject to social security and Medicare taxes. On Form W-2, don’t check box 13 (Statutory employee), as H-2A workers aren’t statutory employees.

+ + +

An employer isn’t required to withhold federal income tax from compensation paid to an H-2A worker for agricultural labor performed in connection with this visa but may withhold if the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4. Federal income tax withheld should be reported in box 2 of Form W-2.

+ + +

These reporting rules apply when the H-2A worker provides their TIN to the employer. If the H-2A worker doesn’t provide a TIN and the total annual wages to the H-2A worker are at least $600 in 2025 ($2,000 in 2026), the employer is required to backup withhold. See the Instructions for Forms 1099-MISC and 1099-NEC and the Instructions for Form 945.

+ + +

For more information on foreign agricultural workers on H-2A visas, go to IRS.gov/H2A.

+
+ +
+

Employee business expense reimbursements.

+ + +

A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees’ business expenses. How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement.

+ + +

These rules apply to all allowable ordinary and necessary employee business expenses.

+
+ +
+

Accountable plan.

+ +

To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules.

+ +
+
    +
  1. +

    They must have paid or incurred allowable expenses while performing services as your employees. The reimbursement or advance must be payment for the expenses and must not be an amount that would have otherwise been paid to the employee as wages.

    +
    2. +
  2. +

    They must substantiate these expenses to you within a reasonable period of time.

    +
    3. +
  3. +

    They must return any amounts in excess of substantiated expenses within a reasonable period of time.

    +
    4. +
+
+ +

+ +

Amounts paid under an accountable plan aren’t wages and aren’t subject to income, social security, Medicare, and FUTA taxes.

+ +

If the expenses covered by this arrangement aren’t substantiated (or amounts in excess of substantiated expenses aren’t returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time.

+ +

A reasonable period of time depends on the facts and circumstances. Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they pay or incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Alternatively, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days.

+
+ +
+

Nonaccountable plan.

+ +

Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Your payments are treated as paid under a nonaccountable plan if:

+ +
+
    +
  • +

    Your employee isn’t required to or doesn’t substantiate timely those expenses to you with receipts or other documentation,

    +
    • +
  • +

    You advance an amount to your employee for business expenses and your employee isn’t required to or doesn’t return timely any amount they don’t use for business expenses,

    +
    • +
  • +

    You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or

    +
    • +
  • +

    You pay an amount as a reimbursement you would have otherwise paid as wages.

    +
    • +
+
+ +

+ +

See section 7 for more information on supplemental wages.

+
+ +
+

Per diem or other fixed allowance.

+ +

You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. In these cases, your employee is considered to have accounted to you if your reimbursement doesn’t exceed rates established by the federal government. The standard mileage rate for auto expenses is provided in Pub. 15-B.

+ +

The government per diem rates for meals and lodging in the continental United States can be found by going to the U.S. General Services Administration website at GSA.gov/PerDiemRates. Other than the amount of these expenses, your employees’ business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). For information on substantiation methods, see Pub. 463, Travel, Gift, and Car Expenses.

+ +

If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Show the amount equal to the substantiated amount (that is, the nontaxable portion) in box 12 of Form W-2 using code “L.” Employers in Puerto Rico report the amount in box 12 (no code needed).

+
+ +
+

Wages not paid in money.

+ + +

If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you’re said to pay them “in kind.” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Generally, the FMV of such payments at the time they’re provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes.

+ + +

However, noncash payments for household work, agricultural labor, and service not in the employer’s trade or business are exempt from social security, Medicare, and FUTA taxes. Withhold income tax on these payments only if you and the employee agree to do so. Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. See Noncash wages, including commodity wages, paid to farmworkers, earlier in this section, for more information.

+
+ +
+

Meals and lodging.

+ + +

The value of meals isn’t taxable income and isn’t subject to federal income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer’s convenience and on the employer’s premises. The value of lodging isn’t subject to federal income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer’s convenience, on the employer’s premises, and as a condition of employment.

+ + +

“For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. For example, meals you provide at the place of work so that an employee is available for emergencies during their lunch period are generally considered to be for your convenience. You must be able to show these emergency calls have occurred or can reasonably be expected to occur, and that the calls have resulted, or will result, in you calling on your employees to perform their jobs during their meal period.

+ + +

Whether meals or lodging is provided for the convenience of the employer depends on all of the facts and circumstances. A written statement that the meals or lodging is for your convenience isn’t sufficient.

+
+ +
+

50% test.

+ +

If over 50% of the employees who are provided meals on an employer’s business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. If this 50% test is met, the value of the meals is excludable from income for all employees and isn’t subject to federal income tax withholding or employment taxes. For more information, see Pub. 15-B.

+
+ +
+

Health insurance plans.

+ + +

If you pay the cost of an accident or health insurance plan for your employees, including an employee’s spouse and dependents, your payments aren’t wages and aren’t subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Generally, this exclusion also applies to qualified long-term-care insurance contracts. However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the 2% shareholder’s wages. See Announcement 92-16 for more information. You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5.

+
+ +
+

Health savings accounts (HSAs) and medical savings accounts (MSAs).

+ + +

Your contributions to an employee’s HSA or Archer MSA aren’t subject to social security, Medicare, or FUTA tax, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they’ll be excludable from the income of the employee. To the extent it isn’t reasonable to believe they’ll be excludable, your contributions are subject to these taxes. Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan aren’t wages and aren’t subject to employment taxes or withholding. For more information, see the Instructions for Form 8889.

+
+ +
+

Medical care reimbursements.

+ + +

Generally, medical care reimbursements paid for an employee under an employer’s self-insured medical reimbursement plan aren’t wages and aren’t subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. See Pub. 15-B for a rule regarding inclusion of certain reimbursements in the gross income of highly compensated individuals.

+
+ +
+

Differential wage payments.

+ + +

Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer.

+ + +

Differential wage payments are wages for income tax withholding, but aren’t subject to social security, Medicare, or FUTA tax. Employers should report differential wage payments in box 1 of Form W-2 (box 7 of Form 499R-2/W-2PR). For more information about the tax treatment of differential wage payments, see Revenue Ruling 2009-11, 2009-18 I.R.B. 896, available at IRS.gov/irb/2009-18_IRB#RR-2009-11.

+
+ +
+

Fringe benefits.

+ + +

You must generally include fringe benefits in an employee’s wages (but see Nontaxable fringe benefits next). The benefits are subject to income tax withholding and employment taxes. Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. In general, the amount you must include is the amount by which the FMV of the benefit is more than the sum of what the employee paid for it plus any amount the law excludes. There are other special rules you and your employees may use to value certain fringe benefits. See Pub. 15-B for more information.

+
+ +
+

Nontaxable fringe benefits.

+ +

Some fringe benefits aren’t taxable (or are minimally taxable) if certain conditions are met. See Pub. 15-B for details. The following are some examples of nontaxable fringe benefits.

+ +

+ +
+
    +
  • +

    Services provided to your employees at no additional cost to you.

    +
    • +
  • +

    Qualified employee discounts.

    +
    • +
  • +

    Working condition fringes that are property or services that would be allowable as a business expense or depreciation expense deduction to the employee if they had paid for them. Examples include a company car for business use and subscriptions to business magazines.

    +
    • +
  • +

    Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals aren’t furnished at below cost).

    +
    • +
  • +

    Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking).

    +
    • +
  • +

    The use of on-premises athletic facilities operated by you if substantially all of the use is by employees, their spouses, and their dependent children.

    +
    • +
  • +

    Qualified tuition reduction an educational organization provides to its employees for education. For more information, see Pub. 970.

    +
    • +
  • +

    Employer-provided cell phones provided primarily for a noncompensatory business reason.

    +
    • +
+
+ +

+ +

However, don’t exclude the following fringe benefits from the wages of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis.

+ +
+
    +
  • +

    No-additional-cost services.

    +
    • +
  • +

    Qualified employee discounts.

    +
    • +
  • +

    Meals provided at an employer-operated eating facility.

    +
    • +
  • +

    Reduced tuition for education.

    +
    • +
+
+
+For more information, including the definition of a highly compensated employee, see Pub. 15-B. + +

+
+ +
+

When taxable fringe benefits are treated as paid.

+ +

You may choose to treat certain taxable noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose, as long as you treat the benefits as paid at least once a year. You don’t have to make a formal choice of payment dates or notify the IRS of the dates you choose. You don’t have to make this choice for all employees. You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. See section 4 of Pub. 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December.

+
+ +
+

Valuation of fringe benefits.

+ +

Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time.

+
+ +
+

Withholding federal income tax on fringe benefits.

+ + +

You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 22% supplemental wage rate. However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7.

+ + +

You may choose not to withhold income tax on the value of an employee’s personal use of a vehicle you provide. You must, however, withhold social security and Medicare taxes on the use of the vehicle. See Pub. 15-B for more information on this election.

+
+ +
+

Withholding social security and Medicare taxes on fringe benefits.

+ + +

You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total.

+ + +

If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. See Pub. 15-B for more information.

+
+ +
+

Depositing taxes on fringe benefits.

+ +

Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period.

+ +

If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. See Valuation of fringe benefits, earlier in this section. If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit (FTD) penalty. See section 11 for information on deposit penalties.

+ +

If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income tax you deposited on their behalf and included in the employee’s Form W-2. However, you must recover the income tax before April 1 of the following year.

+
+ +
+

Back pay.

+ +

Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. For information on reporting back pay to the SSA, see Pub. 957.

+
+ +
+

Sick pay.

+ + +

In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. These amounts are sometimes paid by a third party, such as an insurance company or an employees’ trust. In either case, these payments are subject to social security, Medicare, and FUTA taxes. These taxes don’t apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked for the employer. The payments are always subject to federal income tax. See section 6 of Pub. 15-A for more information.

+
+ +
+

Overtime compensation.

+ + +

The FLSA provides that employers must generally pay covered, nonexempt employees at least one-and-a-half times their regular rate of pay for hours worked over 40 hours per week. For more information about overtime compensation, go to dol.gov/agencies/whd/overtime.

+ + +

Overtime compensation is subject to social security, Medicare, and FUTA taxes. Overtime is also subject to federal income tax withholding. However, for tax years beginning after 2024 and ending before 2029, P.L. 119-21 allows individuals (employees and other workers not treated as employees) to deduct up to $12,500 ($25,000 if married filing jointly) of qualified overtime compensation on their income tax returns. Qualified overtime is compensation that exceeds the regular rate of pay (such as the “half” portion of time-and-a-half compensation) that is required to be paid to an individual under section 7 of the FLSA of 1938. Employers must use an employee’s updated Form W-4, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T to allow the employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction.

+
+ +
+

Identity protection services.

+ + +

The value of identity protection services provided by an employer to an employee isn’t included in an employee’s gross income and doesn’t need to be reported on an information return (such as Form W-2) filed for an employee. This includes identity protection services provided before a data breach occurs. This exception doesn’t apply to cash received instead of identity protection services or to proceeds received under an identity theft insurance policy. For more information, see Announcement 2015-22, 2015-35 I.R.B. 288, available at IRS.gov/irb/2015-35_IRB#ANN-2015-22; and Announcement 2016-02, 2016-3 I.R.B. 283, available at IRS.gov/irb/2016-03_IRB#ANN-2016-02.

+
+
+ +
+
+ +

6. Tips

+ + +

Cash tips your employee receives from customers are generally subject to withholding. Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Cash tips include tips paid by cash, check, debit card, and credit card. The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Both directly and indirectly tipped employees must report tips to you. No report is required for months when tips are less than $20. If you don’t give your employees any specific method to report tips (for example, an electronic tip reporting system), your employees must give you a statement reporting their tips. The statement must be signed and dated by the employee and must include:

+ +
+
    +
  • +

    The employee’s name, address, and SSN;

    +
    • +
  • +

    Your name and address;

    +
    • +
  • +

    The month and year (or the beginning and ending dates, if the statement is for a period of less than 1 calendar month) the report covers; and

    +
    • +
  • +

    The total of tips received during the month or period.

    +
    • +
+
+ +

+ +

You’re permitted to establish a system for electronic tip reporting by employees. See Regulations section 31.6053-1(d). You may also suggest that your employees see Pub. 531, Reporting Tip Income.

+ +
+

Collecting taxes on tips.

+ +

You must collect federal income tax (see Federal income tax withholding on tips, later), employee social security tax, and employee Medicare tax on the employee’s tips. The withholding rules for withholding an employee’s share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year.

+ +

You can collect these taxes from the employee’s wages (excluding tips) or from other funds they make available. See Tips are treated as supplemental wages in section 7 for more information. Stop collecting the employee share of social security tax when their wages and tips for tax year 2026 reach $184,500; collect the income and employee Medicare taxes for the whole year on all wages and tips. You’re responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. You’re responsible for the employer Medicare tax for the whole year on all wages and tips. Tips are considered to be paid at the time the employee reports them to you. Deposit taxes on tips based on your deposit schedule as described in section 11. File Form 941 or Form 944 to report withholding and employment taxes on tips.

+
+ +
+

Ordering rule.

+ +

If, by the 10th of the month after the month for which you received an employee’s report on tips, you don’t have enough employee funds available to deduct the employee tax, you no longer have to collect it. If there aren’t enough funds available, withhold taxes in the following order.

+ +
+
    +
  1. +

    Withhold on regular wages and other compensation.

    +
    2. +
  2. +

    Withhold social security and Medicare taxes on tips.

    +
    3. +
  3. +

    Withhold income tax on tips.

    +
    4. +
+
+ +

+
+ +
+

Federal income tax withholding on tips.

+ +

For tax years beginning after 2024 and ending before 2029, P.L. 119-21 allows employees and self-employed individuals to deduct up to $25,000 of qualified tips received in occupations that customarily and regularly received tips on or before December 31, 2024, on their income tax returns. Qualified tips are cash tips, which include voluntary cash or charged tips received from customers or, in the case of employees, through tip-sharing arrangements. Mandatory service charges added to the bill are not qualified tips.

+ +

Employers must use an employee’s updated Form W-4, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T to allow the employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction.

+
+ +
+

Reporting tips.

+ +

Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 (Form 499R-2/W-2PR for employers in Puerto Rico) and on Form 941, lines 5b, 5c, and, if applicable, 5d (Form 944, lines 4b, 4c, and, if applicable, 4d). Report a negative adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Enter the amount of uncollected social security tax and Medicare tax in box 12 of Form W-2 with codes “A” and “B,” respectively. On Form 499R-2/W-2PR, enter the amount of uncollected social security and Medicare taxes in boxes 25 and 26, respectively. Don’t include any uncollected Additional Medicare Tax in box 12 of Form W-2. For additional information on reporting tips, see section 13 and the General Instructions for Forms W-2 and W-3. Employers in Puerto Rico, see the General Instructions for Forms W-3 (PR) and W-3C (PR).

+ +

Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. See Revenue Ruling 2012-18, 2012-26 I.R.B. 1032, available at IRS.gov/irb/2012-26_IRB#RR-2012-18.

+
+ +
+

FUTA tax on tips.

+ +

If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax.

+
+ +
+

Allocated tips.

+ + +

If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. However, don’t withhold income, social security, or Medicare tax on allocated tips.

+ + +

A large food or beverage establishment is one that is located in the 50 states or the District of Columbia, provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year.

+ + +

The tips may be allocated by one of three methods—hours worked, gross receipts, or good-faith agreement. For information about these allocation methods, and for information about required electronic filing of Form 8027, see the Instructions for Form 8027. For more information on filing Form 8027 electronically with the IRS, see Pub. 1239.

+
+ +
+

Tip Rate Determination and Education Program.

+ + +

Employers may participate in the Tip Rate Determination and Education Program. The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. For more information, see Pub. 3144.

+
+ +
+

More information.

+ +

Advise your employees to see Pub. 531 or use the IRS Interactive Tax Assistant at IRS.gov/TipIncome for help in determining if their tip income is taxable and for information about how to report tip income.

+
+
+ +
+
+ +

7. Supplemental Wages

+ + +
+

Caution:

+ +

References to federal income tax withholding don’t apply to employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico, unless you have employees who are subject to U.S. income tax withholding. Contact your local tax department for information about income tax withholding.

+
+ +

Supplemental wages are wage payments to an employee that aren’t regular wages. They include, but aren’t limited to, bonuses, commissions, overtime pay (see Overtime compensation in section 5), payments for accumulated sick leave, severance pay, awards, prizes, back pay, reported tips (see Federal income tax withholding on tips in section 6), retroactive pay increases, and payments for nondeductible moving expenses. However, employers have the option to treat overtime pay and tips as regular wages instead of supplemental wages. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. See Regulations section 31.3402(g)-1 for additional guidance. Also see Revenue Ruling 2008-29, 2008-24 I.R.B. 1149, available at IRS.gov/irb/2008-24_IRB#RR-2008-29.

+ +
+

Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year.

+ +

Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 37% (or the highest rate of income tax for the year). Withhold using the 37% rate without regard to the employee’s Form W-4. In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. For more information, see Treasury Decision 9276, 2006-37 I.R.B. 423, available at IRS.gov/irb/2006-37_IRB#TD-9276.

+
+ +
+

Withholding on supplemental wage payments to an employee who doesn’t receive $1 million of supplemental wages during the calendar year.

+ +

If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld.

+
+ +
+

Supplemental wages combined with regular wages.

+ +

If you pay supplemental wages with regular wages but don’t specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period.

+
+ +
+

Supplemental wages identified separately from regular wages.

+ +

If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee’s regular wages.

+ +
+
    +
  1. +

    If you withheld income tax from an employee’s regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages.

    + +
    +
      +
    1. +

      Withhold a flat 22% (no other percentage allowed).

      +
      2. +
    2. +

      If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages and withhold federal income tax as if the total were a single payment for a regular payroll period. If there are no concurrently paid regular wages, add the supplemental wages to, alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax already withheld or to be withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, figure the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax.

      +
      3. +
    +
    +
    2. +
  2. +

    If you didn’t withhold income tax from the employee’s regular wages in the current or immediately preceding calendar year, use method 1b.

    +
    3. +
+
+Regardless of the method you use to withhold income tax on supplemental wages, they’re subject to social security, Medicare, and FUTA taxes. + +

+ + +
+

Example 1.

+ +

You pay John Peters a base salary on the first of each month. John’s most recent Form W-4 is from 2018, and John is single, claims one withholding allowance, and didn’t enter an amount for additional withholding on Form W-4. In January, John is paid $1,000. You decide to use the Wage Bracket Method of withholding. Using Worksheet 3 and the withholding tables in section 3 of Pub. 15-T, you withhold $2 from this amount. In February, John receives salary of $1,000 plus a commission of $500, which you combine with regular wages and don’t separately identify. You figure the withholding based on the total of $1,500. The correct withholding from the tables is $53.

+
+ + +
+

Example 2.

+ +

You pay Sharon Warren a base salary on the first of each month. Sharon submitted a 2026 Form W-4 and checked the box for Single or Married filing separately. Sharon didn’t complete Steps 2, 3, and 4 on Form W-4. Sharon’s May 1 pay is $2,000. You decide to use the Wage Bracket Method of withholding. Using Worksheet 2 and the withholding tables in section 2 of Pub. 15-T, you withhold $65. On May 15, Sharon receives a bonus of $1,000. Electing to use supplemental wage withholding method 1b, you do the following.

+ +
+
    +
  1. +

    Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000).

    +
    2. +
  2. +

    Determine the amount of withholding on the combined $3,000 amount to be $179 using the wage bracket tables.

    +
    3. +
  3. +

    Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($179 – $65 = $114).

    +
    4. +
  4. +

    Withhold $114 from the bonus payment.

    +
    5. +
+
+ +

+
+ + +
+

Example 3.

+ +

The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. You withhold 22% of $1,000, or $220, from Sharon’s bonus payment.

+
+ + +
+

Example 4.

+ +

The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 29. Using supplemental wage withholding method 1b, you do the following.

+ +
+
    +
  1. +

    Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000).

    +
    2. +
  2. +

    Determine the amount of withholding on the combined $5,000 amount to be $419 using the wage bracket tables.

    +
    3. +
  3. +

    Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($419 – $65 – $114 = $240).

    +
    4. +
  4. +

    Withhold $240 from the second bonus payment.

    +
    5. +
+
+ +

+
+
+ +
+

Tips are treated as supplemental wages.

+ + +

Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available (see Federal income tax withholding on tips in section 6). Don’t withhold the income tax due on tips from employee tips. If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. If you withheld income tax from the regular wages in the current or immediately preceding calendar year, you can withhold on the tips by method 1a or 1b discussed earlier in this section under Supplemental wages identified separately from regular wages. If you didn’t withhold income tax from the regular wages in the current or immediately preceding calendar year, add the tips to the regular wages and withhold income tax on the total by method 1b discussed earlier. Employers also have the option to treat tips as regular wages rather than supplemental wages. Service charges aren’t tips; therefore, withhold taxes on service charges as you would on regular wages.

+
+ +
+

Vacation pay.

+ + +

Vacation pay is subject to withholding as if it were a regular wage payment. When vacation pay is in addition to regular wages for the vacation period (for example, an annual lump-sum payment for unused vacation leave), treat it as a supplemental wage payment. If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it.

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+
+ +
+
+ +

8. Payroll Period

+ + +

Your payroll period is a period of service for which you usually pay wages. When you have a regular payroll period, withhold income tax for that time period even if your employee doesn’t work the full period.

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+

No regular payroll period.

+ +

When you don’t have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of:

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+
    +
  • +

    The last wage payment made during the same calendar year;

    +
    • +
  • +

    The date employment began, if during the same calendar year; or

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    • +
  • +

    January 1 of the same year.

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    • +
+
+ +

+
+ +
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Employee paid for period less than 1 week.

+ +

When you pay an employee for a period of less than 1 week, and the employee signs a statement under penalties of perjury indicating they aren’t working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. You then figure withholding based on the daily or miscellaneous period.

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+
+ +
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9. Withholding From Employees’ Wages

+ +
+

Caution:

+ +

References to federal income tax withholding don’t apply to employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico, unless you have employees who are subject to U.S. income tax withholding. Contact your local tax department for information about income tax withholding.

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+ +
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Federal Income Tax Withholding

+ + +
+

Redesigned Form W‐4.

+ +

The IRS redesigned Form W‐4 for 2020 and subsequent years. Before 2020, the value of a withholding allowance was tied to the amount of the personal exemption. Due to changes in the law, taxpayers can no longer claim personal exemptions or dependency exemptions; therefore, Form W‐4 no longer asks an employee to report the number of withholding allowances that they are claiming. The revised Form W‐4 is divided into five steps. Step 1 and Step 5 apply to all employees. In Step 1, employees enter personal information like their name and filing status. In Step 5, employees sign the form. Employees who complete only Step 1 and Step 5 will have their withholding figured based on their filing status’s standard deduction and tax rates with no other adjustments. If applicable, in Step 2, employees increase their withholding to account for higher tax rates due to income from other jobs in their household. Under Step 2, employees either enter an additional amount to withhold per payroll period in Step 4(c) or check the box in Step 2(c) for higher withholding rate tables to apply to their wages. In Step 3, employees decrease their withholding by reporting the annual amount of any credits they will claim on their income tax return. In Step 4, employees may increase or decrease their withholding based on the annual amount of other income or deductions they will report on their income tax return and they may also request any additional federal income tax they want withheld each pay period.

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An employee who submitted Form W‐4 in any year before 2020 isn’t required to submit a new form merely because of the redesign. Employers will continue to figure withholding based on the information from the employee’s most recently submitted Form W‐4. The withholding tables in Pub. 15‐T allow employers to figure withholding based on a Form W‐4 for 2019 or earlier, as well as the redesigned Form W‐4. While you may ask your employee who was first paid wages before 2020 who hasn’t yet submitted a redesigned Form W‐4 to submit a new Form W‐4 using the redesigned version of the form, you should explain to them that they’re not required to do this and if they don’t submit a new Form W‐4, withholding will continue based on a valid Form W‐4 previously submitted. All newly hired employees must use the redesigned form. Similarly, any other employees who wish to adjust their withholding must use the redesigned form.

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Pub. 15‐T provides an optional computational bridge to treat 2019 and earlier Forms W‐4 as if they were 2020 or later Forms W‐4 for purposes of figuring federal income tax withholding. This computational bridge allows you to use computational procedures and data fields for a 2020 and later Form W-4 to arrive at the equivalent withholding for an employee that would have applied using the computational procedures and data fields on a 2019 or earlier Form W-4. See How To Treat 2019 and Earlier Forms W‐4 as if They Were 2020 or Later Forms W‐4 under Introduction in Pub. 15-T.

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More information.

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For more information about the redesigned Form W‐4 and regulations that provide guidance for employers concerning income tax withholding from employees’ wages, see Treasury Decision 9924, 2020‐44 I.R.B. 943, available at IRS.gov/irb/2020‐44_IRB#TD‐9924. For information about Form W‐4, go to IRS.gov/FormW4. Employer instructions on how to figure employee withholding are provided in Pub. 15‐T, available at IRS.gov/Pub15T.

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Tip:

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Farm operators and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes.

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+ +
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Using Form W-4 to figure withholding.

+ + +

To know how much federal income tax to withhold from employees’ wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated Form W-4 for 2026, especially if they owed taxes or received a large refund when filing their 2025 tax return.

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Ask all new employees to give you a signed Form W-4 when they start work. Make the form effective with the first wage payment. If a new employee doesn’t give you a completed Form W-4 in 2026 (including an employee who previously worked for you and was rehired in 2026, and who fails to furnish a Form W-4), treat the new employee as if they had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3, or Step 4 of the 2026 Form W-4. An employee who was paid wages before 2020 and who failed to furnish a Form W-4 should continue to be treated as single and claiming zero allowances on a 2019 Form W-4. If you use the optional computational bridge, described earlier under Redesigned Form W-4, you may treat this employee as if they had checked the box for Single or Married filing separately in Step 1(c), and made no entries in Step 2 and Step 3, an entry of $8,600 in Step 4(a), and an entry of zero in Step 4(b) of the 2026 Form W-4.

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Electronic system to receive Form W-4.

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You may establish a system to electronically receive Forms W-4 from your employees. See Regulations section 31.3402(f)(5)-1(c) and Pub. 15-T for more information.

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Effective date of Form W-4.

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A Form W-4 for 2025 or earlier years remains in effect for 2026 unless the employee gives you a 2026 Form W-4. When you receive a new Form W-4 from an employee, don’t adjust withholding for pay periods before the effective date of the new form. If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. For exceptions, see Exemption from federal income tax withholding, IRS review of requested Forms W-4, and Invalid Forms W-4, later in this section.

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Caution:

+ +

A Form W-4 that makes a change for the next calendar year won’t take effect in the current calendar year.

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+ +
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Successor employer.

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If you’re a successor employer (see Successor employer, later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. See Revenue Procedure 2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/2004-34_IRB#RP-2004-53.

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IRS Tax Withholding Estimator for employees.

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You may advise your employees to use the IRS Tax Withholding Estimator available at IRS.gov/W4App for help in determining how to complete their Forms W-4. An employee that makes a mid-year change to their withholding after using the IRS Tax Withholding Estimator may be underwithheld or overwithheld once their Form W-4 is applied to the next full calendar year. Therefore, you should remind employees that made a mid-year change to revisit the IRS Tax Withholding Estimator in early January and submit a new Form W-4 for the year.

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Completing Form W-4.

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The amount of any federal income tax withholding must be based on filing status, income (including income from other jobs), deductions, and credits. Your employees may not base their withholding amounts on a fixed dollar amount or percentage. However, an employee may specify a dollar amount to be withheld each pay period in addition to the amount of withholding based on filing status and other information reported on Form W-4.

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Employees that are married filing jointly and have spouses that also currently work, or employees that hold more than one job at the same time, should account for their higher tax rate by completing Step 2 of their 2026 Form W-4. Employees also have the option to report on their 2026 Form W-4 other income they will receive that isn’t subject to withholding and other deductions they will claim in order to increase the accuracy of their federal income tax withholding.

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See Pub. 505 for more information about completing Form W-4. Along with Form W-4, you may wish to order Pub. 505 for use by your employees.

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Don’t accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES or by making an electronic payment of estimated taxes. Employees who receive tips may provide funds to their employer for withholding on tips; see Collecting taxes on tips in section 6.

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Exemption from federal income tax withholding.

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Generally, an employee may claim exemption from federal income tax withholding because they had no income tax liability last year and expect none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes. See also Invalid Forms W-4, later in this section.

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A Form W-4 claiming exemption from withholding is effective when it is given to the employer and only for that calendar year. To continue to be exempt from withholding, an employee must give you a new Form W-4 by February 15. If the employee doesn’t give you a new Form W-4 by February 15, begin withholding as if they had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3, or Step 4 of the 2026 Form W-4. If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but don’t refund any taxes withheld while the exempt status wasn’t in place.

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Withholding federal income taxes on the wages of nonresident alien employees.

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In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Pub. 515 for exceptions to this general rule. See section 5 for more guidance on H-2A visa workers.

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Withholding adjustment for nonresident alien employees.

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Nonresident aliens may not claim the standard deduction on their tax returns; therefore, employers must add an amount to the wages of nonresident alien employees performing services within the United States in order to figure the amount of federal income tax to withhold from their wages. The amount is added to their wages solely for calculating federal income tax withholding. The amount isn’t included in any box on the employee’s Form W-2 and doesn’t increase the income tax liability of the employee. The amount also doesn’t increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. See Withholding Adjustment for Nonresident Alien Employees under Introduction in Pub. 15-T for the amount to add to their wages for the payroll period.

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Supplemental wage payment.

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The adjustment for determining the amount of income tax withholding for nonresident alien employees doesn’t apply to a supplemental wage payment (see section 7) if the 37% mandatory flat rate withholding applies or if the 22% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment.

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Nonresident alien employee’s Form W-4.

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When completing Forms W-4, nonresident aliens are required to:

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    +
  • +

    Not claim exemption from income tax withholding (even if they meet both of the conditions to claim exemption from withholding listed in the Form W-4 instructions);

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    • +
  • +

    Request withholding as if they’re single, regardless of their actual filing status;

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  • +

    Not claim the child tax credit or credit for other dependents in Step 3 of Form W-4 (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student from India, or a business apprentice from India, they may claim, under certain circumstances (see Pub. 519, U.S. Tax Guide for Aliens), the child tax credit or credit for other dependents); and

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    • +
  • +

    Write “Nonresident Alien” or “NRA” in the space below Step 4(c) of Form W-4.

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    • +
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+ +

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If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status instead of writing “Nonresident Alien” or “NRA” in the space below Step 4(c) of Form W-4. You should instruct nonresident aliens to see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing Form W-4.

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Form 8233.

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If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233 with respect to the income exempt under the treaty, instead of Form W-4. For more information, see the Instructions for Form 8233 and Pay for Personal Services Performed under Withholding on Specific Income in Pub. 515.

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IRS review of requested Forms W-4.

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When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. You may also be directed to send certain Forms W-4 to the IRS. You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin.

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After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4, later in this section). However, if the IRS later notifies you in writing that the employee isn’t entitled to claim exemption from withholding or a claimed amount of deductions or credits, withhold federal income tax based on the effective date, employee’s permitted filing status, and withholding instructions specified in the IRS notice (commonly referred to as a “lock-in letter”).

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Initial lock-in letter.

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The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, if a serious underwithholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the employee’s permitted filing status and providing withholding instructions for the specific employee. You’ll also receive a copy for the employee that identifies the permitted filing status and provides a description of the withholding instructions you’re required to follow and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate withholding and/or modifying the specified filing status. You must furnish the employee copy to the employee within 10 business days of receipt if the employee is employed by you as of the date of the notice. You may follow any reasonable business practice to furnish the employee copy to the employee. Begin withholding based on the notice on the date specified in the notice.

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Implementation of lock-in letter.

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When you receive the notice specifying the permitted filing status and providing withholding instructions, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee time to contact the IRS.

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Seasonal employees and employees not currently performing services.

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If you receive a notice for an employee who isn’t currently performing services for you, you’re still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply.

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    You’re paying wages for the employee’s prior services and the wages are subject to income tax withholding on or after the date specified in the notice.

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  • +

    You reasonably expect the employee to resume services within 12 months of the date of the notice.

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    The employee is on a leave of absence that doesn’t exceed 12 months or the employee has a right to reemployment after the leave of absence.

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    • +
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Termination and rehire of employees.

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If you must furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.

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Modification notice.

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After issuing the notice specifying the permitted filing status and providing withholding instructions, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change the permitted filing status and withholding instructions. You must withhold federal income tax based on the effective date specified in the modification notice.

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New Form W-4 after IRS notice.

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After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or a completed Form W-4 that results in less withholding than would result under the IRS notice or modification notice, disregard the new Form W-4. You must withhold based on the notice or modification notice unless the IRS notifies you to withhold based on the new Form W-4. If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS.

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If, after you receive an IRS notice or modification notice, your employee gives you a new completed Form W-4 that results in more withholding than would result under the notice or modification notice, you must withhold tax based on the new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.

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Caution:

+ +

If, in a year before 2020, you received a lock-in letter for an employee, then for 2026 you should continue to follow the instructions in the lock-in letter. You will use the withholding methods described in Pub. 15-T for an employee with a Form W-4 from 2019 or earlier, or you may use the optional computational bridge to treat 2019 and earlier Forms W-4 as if they were 2020 or later Forms W-4 for purposes of figuring federal income tax withholding. See How To Treat 2019 and Earlier Forms W-4 as if They Were 2020 or Later Forms W-4 under Introduction in Pub. 15-T. You should continue following the instructions in the pre-2020 lock-in letter until you receive a letter releasing your employee from the lock-in procedures, you receive a modification notice, or your employee gives you a new Form W-4 that results in more withholding than would result under the notice.

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For additional information about employer withholding compliance, see IRS.gov/WHC.

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Substitute Forms W-4.

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You’re encouraged to have your employees use the official version of Form W-4. You may use a substitute version of Form W-4 to meet your business needs. However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. At the time you provide your substitute form to the employee, you must provide them with all tables, instructions, and worksheets from the current Form W-4. For more information, see Pub. 15-T.

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You can’t accept substitute Forms W-4 developed by employees. An employee who submits an employee-developed substitute Form W-4 after October 10, 2007, will be treated as failing to furnish a Form W-4. However, continue to honor any valid employee-developed Forms W-4 you accepted before October 11, 2007.

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Invalid Forms W-4.

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Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the employee certifies the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, they clearly indicate it is false. An employee who submits a false Form W-4 may be subject to a $500 penalty. You may treat a Form W-4 as invalid if the employee wrote “exempt” below Step 4(c) and checked the box in Step 2(c) or entered numbers for Steps 3 and 4.

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When you get an invalid Form W-4, don’t use it to figure federal income tax withholding. Tell the employee it is invalid and ask for another one. If the employee doesn’t give you a valid one, and you have an earlier Form W-4 for this employee that is valid, withhold as you did before. If you don’t have an earlier Form W-4 that is valid, withhold tax as if the employee had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3, or Step 4 of the 2026 Form W-4. However, an employee who was paid wages in 2019 who never submitted a valid Form W-4 and submits an invalid Form W-4 in 2026 should continue to be treated as single and claiming zero allowances on a 2019 Form W-4. If you use the optional computational bridge, described earlier under Redesigned Form W-4, you may treat this employee as if they had checked the box for Single or Married filing separately in Step 1(c), and made no entries in Step 2 and Step 3, an entry of $8,600 in Step 4(a), and an entry of zero in Step 4(b) of the 2026 Form W-4.

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Amounts exempt from levy on wages, salary, and other income.

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If you receive a Notice of Levy on Wages, Salary, and Other Income (a notice in the Form 668 series), you must withhold amounts as described in the instructions for these forms. Pub. 1494 has tables to figure the amount exempt from levy. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Pub. 1494 to figure the exempt amount.

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Social Security and Medicare Taxes

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The Federal Insurance Contributions Act (FICA) provides for a federal system of old-age, survivors, disability, and hospital insurance. The old-age, survivors, and disability insurance part is financed by the social security tax. The hospital insurance part is financed by the Medicare tax. Each of these taxes is reported separately.

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Generally, you’re required to withhold social security and Medicare taxes from your employees’ wages and pay the employer share of these taxes. Certain types of wages and compensation aren’t subject to social security and Medicare taxes. See section 5 and section 15 for details. Generally, employee wages are subject to social security and Medicare taxes regardless of the employee’s age or whether they are receiving social security benefits. If the employee reported tips, see section 6.

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The $150 test or the $2,500 test for farmwork.

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All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.

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    You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Don’t count wages paid by other employers.

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  • +

    The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year.

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+ +

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Exceptions.

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Annual cash wages of less than $150 you pay to a seasonal farmworker aren’t subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more to all your farmworkers. However, these wages count toward the $2,500 test for determining whether other farmworkers’ wages are subject to social security and Medicare taxes.

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A seasonal farmworker is a worker who:

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  • +

    Is employed in agriculture as a hand-harvest laborer,

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  • +

    Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment,

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  • +

    Commutes daily from their permanent home to the farm, and

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  • +

    Had been employed in agriculture less than 13 weeks in the preceding calendar year.

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+
+ +

+ +

Wages paid to a child under 18 working on a farm that is a sole proprietorship or a partnership in which each partner is a parent of a child aren’t subject to social security and Medicare taxes. However, these wages count toward the $2,500 test for determining whether other farmworkers’ wages are subject to social security and Medicare taxes.

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Deducting the tax.

+ + +

Deduct the employee tax from each wage payment. If you’re not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test discussed earlier has been met.

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Tax rates and the social security wage base limit.

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Social security and Medicare taxes have different rates and only the social security tax has a wage base limit. The wage base limit is the maximum wage subject to the tax for the year. Determine the amount of withholding for social security and Medicare taxes by multiplying each payment by the employee tax rate.

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For 2026, the social security tax rate is 6.2% (amount withheld) each for the employer and employee (12.4% total). The social security wage base limit is $184,500. The tax rate for Medicare is 1.45% (amount withheld) each for the employee and employer (2.9% total). There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

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Additional Medicare Tax withholding.

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In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

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For more information on what wages are subject to Medicare tax, see section 15. For more information on Additional Medicare Tax, go to IRS.gov/ADMTfaqs.

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Successor employer.

+ + +

When corporate acquisitions meet certain requirements, wages paid by the predecessor are treated as if paid by the successor for purposes of applying the social security wage base limit and for applying the Additional Medicare Tax withholding threshold (that is, $200,000 in a calendar year). You should determine whether or not you should file Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, by reviewing the Instructions for Schedule D (Form 941). See Regulations section 31.3121(a)(1)-1(b) for more information. Also see Revenue Procedure 2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/2004-34_IRB#RP-2004-53.

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+

Example.

+ +

Early in 2026, you bought all of the assets of a plumbing business from Adam Black. Julian Gold, who had been employed by Adam and received $2,000 in wages before the date of purchase, continued to work for you. The wages you paid to Julian are subject to social security tax on the first $182,500 ($184,500 minus $2,000). Medicare tax is due on all of the wages you pay Julian during the calendar year. You should include the $2,000 Julian received while employed by Adam in determining whether Julian’s wages exceed the $200,000 threshold for Additional Medicare Tax withholding.

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+

Employee’s portion of taxes paid by employer.

+ + +

If you pay your employee’s social security and Medicare taxes without deducting them from the employee’s pay, you must include the amount of the payments in the employee’s wages for social security and Medicare taxes. This increase in the employee’s wage payment for your payment of the employee’s social security and Medicare taxes is also subject to employee social security and Medicare taxes. This again increases the amount of the additional taxes that you must pay. For more information, see Revenue Ruling 86-14, 1986-1 C.B. 304, and Pub. 15-A.

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+

Household and agricultural employers.

+ +

If you would rather pay a household or agricultural employee’s share of the social security and Medicare taxes without withholding them from the employee’s wages, you may do so. If you don’t withhold the taxes, however, you must still pay them on behalf of the employee. Any employee social security and Medicare taxes that you pay are additional income to the employee. Include it in box 1 of the employee’s Form W-2 (box 7 of Form 499R-2/W-2PR), but don’t count it as social security and Medicare wages and don’t include it in boxes 3 and 5 (boxes 20 and 22 of Form 499R-2/W-2PR). Also, don’t count the additional income as wages for FUTA tax purposes. Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. See section 7 of Pub. 15-A.

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Example.

+ +

Gavrielle operates a small family fruit farm. Gavrielle employs day laborers in the picking season to allow Gavrielle time to get the crops to market. Gavrielle doesn’t deduct the employees’ share of social security and Medicare taxes from their pay; instead, Gavrielle pays it on their behalf. When Gavrielle prepares the employees’ Forms W-2, Gavrielle adds each employee’s share of social security and Medicare taxes that Gavrielle paid to the employee’s wage income (box 1 of Form W-2), but doesn’t include it in box 3 (social security wages) or box 5 (Medicare wages and tips).

+ +

For 2026, Gavrielle paid Dan $1,000 during the year. Gavrielle enters $1,076.50 in box 1 of Dan‘s Form W-2 ($1,000 wages plus $76.50 social security and Medicare taxes paid for Dan). Gavrielle enters $1,000.00 in boxes 3 and 5 of Dan’s Form W-2.

+
+
+ +
+

Sick pay payments.

+ + +

Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. For details on third-party payers of sick pay, see Pub. 15-A.

+
+ +
+

Motion picture project employers.

+ + +

All wages paid by a motion picture project employer to a motion picture project worker during a calendar year are subject to a single social security tax wage base limit ($184,500 for 2026) and a single FUTA tax wage base limit ($7,000 for 2026) regardless of the worker’s status as a common-law employee of multiple clients of the motion picture project employer. For more information, including the definition of a “motion picture project employer” and a “motion picture project worker,” see section 3512.

+
+ +
+

Withholding social security and Medicare taxes on nonresident alien employees.

+ + +

In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. However, see Pub. 515 for exceptions to this general rule. One such exception is for foreign agricultural workers on H-2A visas, who are exempt from social security and Medicare taxes. See Compensation paid to H-2A visa holders in section 5.

+
+ +
+

International social security agreements.

+ + +

The United States has social security agreements, also known as totalization agreements, with many countries that eliminate dual social security coverage and taxation. Compensation subject to social security and Medicare taxes may be exempt under one of these agreements. You can get more information and a list of agreement countries from the SSA at SSA.gov/international. Also see Pub. 519.

+
+ +
+

Religious exemption.

+ +

An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to insurance. This exemption is available only if both the employee and the employer are members of the sect. For more information, see Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

+
+ +
+

Foreign persons treated as American employers.

+ + +

Under section 3121(z), a foreign person who meets both of the following conditions is generally treated as an American employer for purposes of paying FICA taxes on wages paid to an employee who is a U.S. citizen or resident.

+ +
+
    +
  1. +

    The foreign person is a member of a domestically controlled group of entities.

    +
    2. +
  2. +

    The employee of the foreign person performs services in connection with a contract between the U.S. Government (or an instrumentality of the U.S. Government) and any member of the domestically controlled group of entities. Ownership of more than 50% constitutes control.

    +
    3. +
+
+ + +

+
+
+ +
+
+ +

Part-Time Workers

+ + +

Part-time workers and workers hired for short periods of time are treated the same as full-time employees for federal income tax withholding and social security, Medicare, and FUTA tax purposes.

+ +

Generally, it doesn’t matter whether the part-time worker or worker hired for a short period of time has another job or has the maximum amount of social security tax withheld by another employer. See Successor employer, earlier in this section, for an exception to this rule.

+ +

Income tax withholding may be figured the same way as for full-time workers or it may be figured by the part-year employment method explained in section 6 of Pub. 15-T.

+
+
+ +
+
+ +

10. Required Notice to Employees About the Earned Income Credit (EIC)

+ +

You must notify employees, except for employees in American Samoa, Guam, Puerto Rico, the CNMI, and the USVI, who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you don’t have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you’re encouraged to notify any employees whose wages for 2025 were less than $61,555 ($68,675 if married filing jointly) that they may be eligible to claim the credit for 2025. This is because eligible employees may get a refund of the amount of the EIC that is more than the tax they owe.

+ +

You’ll meet this notification requirement if you issue the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You’ll also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.

+ +

If a substitute for Form W-2 is given to the employee on time but doesn’t have the required statement, you must notify the employee within 1 week of the date the substitute for Form W-2 is given. If Form W-2 is required but isn’t given on time, you must give the employee Notice 797 or your written statement by the date Form W-2 is required to be given. If Form W-2 isn’t required, you must notify the employee by February 9, 2026.

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+ +
+
+ +

11. Depositing Taxes

+ + +

Generally, you must deposit federal income tax withheld and both the employer and employee social security and Medicare taxes. You must use EFT to make all federal tax deposits. See How To Deposit, later in this section, for information on electronic deposit requirements.

+ +
+

Payment with return.

+ +

You may make a payment with a timely filed Form 941, Form 943, Form 944, or Form 945 instead of depositing, without incurring a penalty, if one of the following applies.

+ +
+
    +
  • +

    You’re a monthly schedule depositor (defined later) and make a payment in accordance with the accuracy of deposits rule, discussed later in this section. This payment may be $2,500 or more.

    +
    • +
  • +

    Your Form 941 total tax liability (Form 941, line 12) for either the current quarter or the prior quarter is less than $2,500, and you didn’t incur a $100,000 next-day deposit obligation during the current quarter. However, if you’re unsure that your total tax liability for the current quarter will be less than $2,500 (and your liability for the prior quarter wasn’t less than $2,500), make deposits using the semiweekly or monthly rules so you won’t be subject to an FTD penalty.

    +
    • +
  • +

    Your Form 943 total tax liability (Form 943, line 13) for the year is less than $2,500. However, if you’re unsure that you will report less than $2,500, deposit under the rules explained in this section so that you won’t be subject to an FTD penalty.

    +
    • +
  • +

    Your Form 944 total tax liability for the year (Form 944, line 9) is less than $2,500, or your Form 944 total tax liability for the year (Form 944, line 9) is $2,500 or more and you already deposited the taxes you owed for the first, second, and third quarters of the year; your net tax for the fourth quarter is less than $2,500; and you’re paying, in full, the tax you owe for the fourth quarter with a timely filed return.

    +
    • +
  • +

    Your Form 945 total tax liability (Form 945, line 3) for the year is less than $2,500. However, if you’re unsure that you will report less than $2,500, deposit under the rules explained in this section so that you won’t be subject to an FTD penalty.

    +
    • +
+
+ +

+
+ +
+

Separate deposit requirements for nonpayroll (Form 945) tax liabilities.

+ +

Separate deposits are required for nonpayroll and payroll income tax withholding. Don’t combine deposits for Forms 941 (or Form 943 or Form 944) and Form 945 tax liabilities. Generally, the deposit rules for nonpayroll liabilities are the same as discussed next, except the rules apply to an annual rather than a quarterly return period. If the total amount of tax for the year reported on Form 945 is less than $2,500, you’re not required to make deposits during the year. See the separate Instructions for Form 945 for more information.

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+ +
+

Separate deposit requirements for employers of both farm and nonfarm workers.

+ +

If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941/944 taxes). Form 943 taxes and Form 941/944 taxes aren’t combined for purposes of applying any of the deposit schedule rules. If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes by making separate deposits. For example, if you’re a monthly schedule depositor for both Form 941/944 taxes and Form 943 taxes and your tax liability at the end of April is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by May 15. Use one transaction to deposit the $1,500 of Form 941/944 taxes and another transaction to deposit the $1,200 of Form 943 taxes.

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+ +
+
+ +

When To Deposit

+ +

There are two deposit schedules—monthly and semiweekly—for determining when you deposit social security, Medicare, and withheld federal income taxes. These schedules tell you when a deposit is due after a tax liability arises. Your tax liability is based on the dates payments were made or wages were paid. For taxable noncash fringe benefits, see When taxable fringe benefits are treated as paid in section 5. Before the beginning of each calendar year, you must determine which of the two deposit schedules you’re required to use. The deposit schedule you must use is based on the total tax liability you reported on Forms 941, line 12; Form 943, line 13; Form 944, line 9; or Form 945, line 3, during a lookback period, discussed next. Your deposit schedule isn’t determined by how often you pay your employees or make deposits. See special rules for Form 943, Form 944, and Form 945, later in this section. Also see Application of Monthly and Semiweekly Schedules, later in this section.

+ +
+

Caution:

+ +

These rules don’t apply to FUTA tax. See section 14 for information on depositing FUTA tax.

+ +

+
+ +
+

Lookback period.

+ +

If you’re a Form 941 filer, your deposit schedule for a calendar year is determined from the total taxes reported on Forms 941, line 12, in a 4-quarter lookback period. The lookback period begins July 1 and ends June 30 as shown next in Table 1. If you reported $50,000 or less of taxes for the lookback period, you’re a monthly schedule depositor; if you reported more than $50,000, you’re a semiweekly schedule depositor.

+ +

+ +
+ +

Table 1. Lookback Period for Calendar Year 2026*

+ + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
July 1, 2024,Oct. 1, 2024,Jan. 1, 2025,Apr. 1, 2025,
throughthroughthroughthrough
Sept. 30, 2024Dec. 31, 2024Mar. 31, 2025June 30, 2025
* The lookback period for a 2026 Form 941 filer who filed Form 944 in either 2024 or 2025 is calendar year 2024.
+
+
+  + +

+ +

If you’re a Form 943 or Form 944 filer for the current year or either of the preceding 2 years, your deposit schedule for a calendar year is determined from the total taxes reported during the second preceding calendar year (either on your Forms 941 for all 4 quarters of that year, your Form 943 for that year, or your Form 944 for that year). The lookback period for 2026 for a Form 943 or Form 944 filer is calendar year 2024. If you reported $50,000 or less of taxes for the lookback period, you’re a monthly schedule depositor; if you reported more than $50,000, you’re a semiweekly schedule depositor.

+ +

If you’re a Form 945 filer, your deposit schedule for a calendar year is determined from the total taxes reported on line 3 of your Form 945 for the second preceding calendar year. The lookback period for 2026 for a Form 945 filer is calendar year 2024.

+
+ +
+

Adjustments and the lookback rule.

+ +

Adjustments made on Form 941-X, Form 943-X, Form 944-X, and Form 945-X don’t affect the amount of tax liability for previous periods for purposes of the lookback rule.

+ +
+

Example.

+ +

An employer originally reported a tax liability of $45,000 for the lookback period. The employer discovered, during January 2026, that the tax reported for one of the lookback period quarters was understated by $10,000 and corrected this error by filing Form 941-X. This employer is a monthly schedule depositor for 2026 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. The $10,000 adjustment is also not treated as part of the 2026 taxes.

+
+
+ +
+

Deposit period.

+ +

The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.

+ +
+

Tip:

+ +

If you’re an agent with an approved Form 2678, the deposit rules apply to you based on the total employment taxes accumulated by you for your own employees and on behalf of all employers for whom you’re authorized to act. For more information on an agent with an approved Form 2678, see Revenue Procedure 2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/2013-52_IRB#RP-2013-39.

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+
+ +
+
+ +
+
+
+

Monthly Deposit Schedule

+
+
+
+ + +

For Form 941 filers, you’re a monthly schedule depositor for a calendar year if the total taxes on Forms 941, line 12, for the 4 quarters in your lookback period were $50,000 or less. For Form 943, Form 944, or Form 945 filers, you’re a monthly schedule depositor for a calendar year if the total taxes on Form 943, line 13; Form 944, line 9; or Form 945, line 3, during your lookback period were $50,000 or less. Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month. See also Deposits Due on Business Days Only and $100,000 Next-Day Deposit Rule, later in this section. Monthly schedule depositors shouldn’t file Form 941, Form 943, Form 944, or Form 945 on a monthly basis.

+ +
+

New employers.

+ +

For Form 941 filers, your tax liability for any quarter in the lookback period before you started or acquired your business is considered to be zero. Therefore, you’re a monthly schedule depositor for the first calendar year of your business. For Form 943, Form 944, or Form 945 filers, your tax liability in the lookback period before you started or acquired your business is considered to be zero. Therefore, you’re a monthly schedule depositor for the first and second calendar years of your business. However, see $100,000 Next-Day Deposit Rule, later in this section.

+
+
+ +
+
+ +
+
+
+

Semiweekly Deposit Schedule

+
+
+
+ + +

For Form 941 filers, you’re a semiweekly schedule depositor for a calendar year if the total taxes on Forms 941, line 12, during your lookback period were more than $50,000. For Form 943, Form 944, or Form 945 filers, you’re a semiweekly schedule depositor for a calendar year if the total taxes on Form 943, line 13; Form 944, line 9; or Form 945, line 3, during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. See also Deposits Due on Business Days Only, later in this section.

+ +
+

Caution:

+ +

Semiweekly schedule depositors must complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and submit it with Form 941. If you file Form 943 and are a semiweekly schedule depositor, complete Form 943-A, Agricultural Employer’s Record of Federal Tax Liability, and submit it with Form 943. If you file Form 944 or Form 945 and are a semiweekly schedule depositor, complete Form 945-A, Annual Record of Federal Tax Liability, and submit it with your return.

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+ +

+ +
+ +

Table 2. Semiweekly Deposit Schedule

+ +
+ + + + + + + + + + + + + + + + + + + +
IF the payday falls on a...THEN deposit taxes by the following...
Wednesday, Thursday, and/or FridayWednesday.
Saturday, Sunday, Monday, and/or TuesdayFriday.
+
+
+  + +

+ +
+

Semiweekly deposit period spanning 2 quarters (Form 941 filers).

+ +

If you have more than 1 pay date during a semiweekly period and the pay dates fall in different calendar quarters, you’ll need to make separate deposits for the separate liabilities.

+
+ +
+

Example.

+ +

If you have a pay date on Wednesday, September 30, 2026 (third quarter), and another pay date on Friday, October 2, 2026 (fourth quarter), two separate deposits would be required even though the pay dates fall within the same semiweekly period. Both deposits would be due on Wednesday, October 7, 2026.

+
+ +
+

Semiweekly deposit period spanning 2 return periods (Form 943, Form 944, or Form 945 filers).

+ +

The period covered by a return is the return period. The return period for annual Form 943, Form 944, and Form 945 is a calendar year. If you have more than 1 pay date during a semiweekly period and the pay dates fall in different return periods, you’ll need to make separate deposits for the separate liabilities. For example, if a return period ends on Thursday, taxes accumulated on Wednesday and Thursday are subject to one deposit obligation, and taxes accumulated on Friday are subject to a separate obligation. Separate deposits are required because 2 different return periods are affected.

+
+ +

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Summary of Steps To Determine Your Deposit Schedule
 1.Identify your lookback period (see Lookback period, earlier in this section). 
 2.Add the total taxes you reported on Forms 941, line 12; Form 943, line 13; Form 944, line 9; or Form 945, line 3, during the lookback period. 
 3.Determine if you’re a monthly or semiweekly schedule depositor: 
  IF the total taxes you reported in the lookback period were...THEN you’re a... 
  $50,000 or lessmonthly schedule depositor. 
  more than $50,000semiweekly schedule depositor. 
 
+
+ +

+
+ +
+
+ +
+
+
+

Example of Monthly and Semiweekly Schedules

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+
+
+ +

Rose Co. reported Form 941 taxes as follows.

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
2025 Lookback period2026 Lookback period
3rd Quarter 2023$12,0003rd Quarter 2024$12,000
4th Quarter 202312,0004th Quarter 202412,000
1st Quarter 202412,0001st Quarter 202512,000
2nd Quarter 202412,0002nd Quarter 202515,000
 $48,000 $51,000
+
+ +

+ +

Rose Co. is a monthly schedule depositor for 2025 because its tax liability for the 4 quarters in its lookback period (third quarter 2023 through second quarter 2024) wasn’t more than $50,000. However, for 2026, Rose Co. will be a semiweekly schedule depositor because the total taxes exceeded $50,000 for the 4 quarters in its lookback period (third quarter 2024 through second quarter 2025).

+ +
+

Example for employers of farmworkers.

+ +

Red Co. reported taxes on its 2024 Form 943, line 13, of $48,000. On its 2025 Form 943, line 13, it reported taxes of $60,000.

+ +

Red Co. is a monthly schedule depositor for 2026 because its taxes for its lookback period ($48,000 for calendar year 2024) weren’t more than $50,000. However, for 2027, Red Co. will be a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2025) exceeded $50,000.

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+
+ +
+
+ +
+
+
+

Deposits Due on Business Days Only

+
+
+
+ +

If a deposit is required to be made on a day that isn’t a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day).

+ +

Semiweekly schedule depositors have at least 3 business days following the close of the semiweekly period to make a deposit. If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you’ll have an additional day for each day that is a legal holiday to make the required deposit. For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit).

+ +
+

Legal holiday.

+ +

The term “legal holiday” means any legal holiday in the District of Columbia. For purposes of the deposit rules, the term “legal holiday” doesn’t include other statewide legal holidays. Legal holidays for 2026 are listed next.

+ +
+
    +
  • +

    January 1—New Year’s Day

    +
    • +
  • +

    January 19—Birthday of Martin Luther King, Jr.

    +
    • +
  • +

    February 16—Washington’s Birthday

    +
    • +
  • +

    April 16—District of Columbia Emancipation Day

    +
    • +
  • +

    May 25—Memorial Day

    +
    • +
  • +

    June 19—Juneteenth National Independence Day

    +
    • +
  • +

    July 3—Independence Day (observed)

    +
    • +
  • +

    September 7—Labor Day

    +
    • +
  • +

    October 12—Indigenous Peoples’ Day (Columbus Day)

    +
    • +
  • +

    November 11—Veterans Day

    +
    • +
  • +

    November 26—Thanksgiving Day

    +
    • +
  • +

    December 25—Christmas Day

    +
    • +
+
+ +

+
+
+ +
+
+ +
+
+
+

Application of Monthly and Semiweekly Schedules

+
+
+
+ +

The terms “monthly schedule depositor” and “semiweekly schedule depositor” don’t refer to how often your business pays its employees or even how often you’re required to make deposits. The terms identify which set of deposit rules you must follow when an employment tax liability arises. The deposit rules are based on the dates when wages are paid (cash basis), not on when tax liabilities are accrued for accounting purposes.

+ +
+

Monthly schedule example.

+ +

Spruce Co. is a monthly schedule depositor with seasonal employees. It paid wages each Friday during March but didn’t pay any wages during April. Under the monthly deposit schedule, Spruce Co. must deposit the combined tax liabilities for the March paydays by April 15. Spruce Co. doesn’t have a deposit requirement for April (due by May 15) because no wages were paid and, therefore, it didn’t have a tax liability for April.

+
+ +
+

Semiweekly schedule example.

+ +

Green, Inc., is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Although Green, Inc., has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc.’s tax liability for the May 29, 2026 (Friday), payday must be deposited by June 3, 2026 (Wednesday). Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday.

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+
+ +
+
+ +
+
+
+

$100,000 Next-Day Deposit Rule

+
+
+
+ +

If you accumulate $100,000 or more in taxes on any day during a monthly or semiweekly deposit period (see Deposit period, earlier in this section), you must deposit the tax by the next business day, whether you’re a monthly or semiweekly schedule depositor. The $100,000 tax liability threshold requiring a next-day deposit is determined before you consider any reduction of your liability for nonrefundable credits.

+ +

For purposes of the $100,000 rule, don’t continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule doesn’t apply because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.

+ +

However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 isn’t added to the previous $110,000 and is less than $100,000, Fir Co. must deposit the $30,000 by Friday (following the semiweekly deposit schedule).

+ +
+

Caution:

+ +

If you’re a monthly schedule depositor and accumulate a $100,000 tax liability on any day during the deposit period, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year.

+
+ +
+

Example.

+ +

Elm, Inc., started its business on May 4, 2026. On Wednesday, May 6, it paid wages for the first time and accumulated a tax liability of $40,000. On Friday, May 8, Elm, Inc., paid wages and accumulated a liability of $60,000, bringing its total accumulated tax liability to $100,000. Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. However, because Elm, Inc., accumulated a $100,000 liability on May 8, it became a semiweekly schedule depositor on May 9. It will be a semiweekly schedule depositor for the remainder of 2026 and for 2027. Elm, Inc., is required to deposit the $100,000 by Monday, May 11, the next business day.

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+
+ +
+
+ +
+
+
+

Accuracy of Deposits Rule

+
+
+
+ + +

You’re required to deposit 100% of your tax liability on or before the deposit due date. However, penalties won’t be applied for depositing less than 100% if both of the following conditions are met.

+ +
+
    +
  • +

    Any deposit shortfall doesn’t exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited.

    +
    • +
  • +

    The deposit shortfall is paid or deposited by the shortfall makeup date as described next.

    +
    • +
+
+ +

+ +
+

Makeup Date for Deposit Shortfall

+ +

+ +
+
    +
  1. +

    Monthly schedule depositor. Deposit the shortfall or pay it with your return by the due date of your return for the return period in which the shortfall occurred. You may pay the shortfall with your return even if the amount is $2,500 or more.

    +
    2. +
  2. +

    Semiweekly schedule depositor. Deposit by the earlier of:

    + +
    +
      +
    1. +

      The first Wednesday or Friday (whichever comes first) that falls on or after the 15th day of the month following the month in which the shortfall occurred, or

      +
      2. +
    2. +

      The due date of your return (for the return period of the tax liability).

      +
      3. +
    +
    +
    3. +
+
+For example, if a semiweekly schedule depositor has a deposit shortfall during April 2026, the shortfall makeup date is May 15, 2026 (Friday). However, if the shortfall occurred on the required July 1, 2026 (Wednesday), deposit due date for the June 26, 2026 (Friday), pay date, the return due date for the June 26 pay date (July 31, 2026) would come before the August 19, 2026 (Wednesday), shortfall makeup date. In this case, the shortfall must be deposited by July 31, 2026. + +

+
+
+
+ +
+
+ +

How To Deposit

+ +

You must deposit employment taxes, including Form 945 taxes, by EFT. See Payment with return, earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited.

+ +
+

Electronic deposit requirement.

+ + +

You must use EFT to make all federal tax deposits. An EFT can be made using EFTPS, IRS Direct Pay, or your IRS business tax account. If you don’t want to use one of these methods, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. EFTPS is a free service provided by the Department of the Treasury. Payments made using IRS Direct Pay or through your IRS business tax account are also free. For more information about IRS Direct Pay and making payments through your IRS business tax account, go to IRS.gov/Pay. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477, 800-244-4829 (Spanish), or 303-967-5916 (toll call). To contact EFTPS using TRS for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

+
+ +
+

When you receive your EIN.

+ +

If you’re a new employer that indicated a federal tax obligation when requesting an EIN, you’ll be pre-enrolled in EFTPS. You’ll receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. If you outsource any of your payroll and related tax duties to a third-party payer, such as a payroll service provider (PSP) or reporting agent, be sure to tell them about your EFTPS enrollment.

+
+ +
+

Deposit record.

+ +

For your records, an EFT Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.

+
+ +
+

Depositing on time.

+ +

EFTPS accepts same day payments of $1 million or less if the payment is submitted before 3:00 p.m. Eastern time on a business day. If your payment is more than $1 million, you must submit the deposit by 8:00 p.m. Eastern time the day before the date the deposit is due. If you use a third party to make a deposit on your behalf, they may have different cutoff times.

+
+ +
+

Same-day wire payment option.

+ +

If you fail to submit a timely deposit transaction on EFTPS, you can still make your deposit on time by using the Federal Tax Collection Service (FTCS) to make a same-day wire payment. To use the same-day wire payment method, you’ll need to make arrangements with your financial institution ahead of time. Check with your financial institution regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way. To learn more about the information you’ll need to give to your financial institution to make a same-day wire payment, go to IRS.gov/SameDayWire.

+
+ +
+

How to claim credit for overpayments.

+ +

If you deposited more than the right amount of taxes for a quarter, you can choose on Form 941 for that quarter (or on Form 943, Form 944, or Form 945 for that year) to have the overpayment refunded or applied as a credit to your next return. Don’t ask EFTPS to request a refund from the IRS for you.

+
+
+ +
+
+ +

Deposit Penalties

+ + +

Although the deposit penalties information provided next refers specifically to Form 941, these rules also apply to Form 943, Form 944, and Form 945. The penalties won’t apply if the employer qualifies for the exceptions to the deposit requirements discussed under Payment with return, earlier, in this section.

+ +

Penalties may apply if you don’t make required deposits on time or if you make deposits for less than the required amount. The penalties don’t apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.

+ +

If you timely filed your employment tax return, the IRS may also waive deposit penalties if you inadvertently failed to deposit and it was the first quarter that you were required to deposit any employment tax, or if you inadvertently failed to deposit the first time after your deposit frequency changed. You must also meet the net worth and size limitations applicable to awards of administrative and litigation costs under section 7430; for individuals, this means that your net worth can’t exceed $2 million, and for businesses, your net worth can’t exceed $7 million and you also can’t have more than 500 employees.

+ +

The IRS may also waive the deposit penalty the first time you’re required to make a deposit if you inadvertently send the payment to the IRS rather than deposit it by EFT.

+ +

For amounts not properly or timely deposited, the penalty rates are as follows.

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
PenaltyCharged for...
2% Deposits made 1 to 5 days late.
5% Deposits made 6 to 15 days late.
10% Deposits made 16 or more days late, but before 10 days from the date of the first notice the IRS sent asking for the tax due.
10% Amounts that should have been deposited, but instead were paid directly to the IRS, or paid with your tax return. But see Payment with return, earlier in this section, for exceptions.
15% Amounts still unpaid more than 10 days after the date of the first notice the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier.
+
+ +

+ +

Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.

+ +
+

Special rule for former Form 944 filers.

+ +

If you filed Form 944 for the prior year and file Forms 941 for the current year, the FTD penalty won’t apply to a late deposit of employment taxes for January of the current year if the taxes are deposited in full by March 15 of the current year.

+
+ +
+

Order in which deposits are applied.

+ +

Deposits are generally applied to the most recent tax liability within the quarter. If you receive an FTD penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty if you do so within 90 days of the date of the notice. Follow the instructions on the penalty notice you receive. For more information on designating deposits, see Revenue Procedure 2001-58. You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at IRS.gov/pub/irs-irbs/irb01-50.pdf.

+ +
+

Example.

+ +

Cedar, Inc., is required to make a deposit of $1,000 on April 15 and $1,500 on May 15. It doesn’t make the deposit on April 15. On May 15, Cedar, Inc., deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the May 15 deposit and the remaining $500 is applied to the April deposit. Accordingly, $500 of the April 15 liability remains undeposited. The penalty on this underdeposit will apply as explained earlier.

+
+
+ +
+

Trust fund recovery penalty.

+ + +

If federal income, social security, or Medicare tax that must be withheld (that is, trust fund taxes) aren’t withheld or aren’t deposited or paid to the U.S. Treasury, the trust fund recovery penalty may apply. The penalty is 100% of the unpaid trust fund tax. If these unpaid taxes can’t be immediately collected from the employer or business, the trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, or paying over these taxes, and who acted willfully in not doing so. The trust fund recovery penalty won’t apply to any amount of trust fund taxes an employer holds back in anticipation of any credits they are entitled to.

+ + +

A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, or paying over trust fund taxes. A responsible person may also include one who signs checks for the business or otherwise has authority to cause the spending of business funds.

+ + +

Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person knows the required actions of collecting, accounting for, or paying over trust fund taxes aren’t taking place, or recklessly disregards obvious and known risks to the government’s right to receive trust fund taxes.

+
+ +
+

Separate accounting when deposits aren’t made or withheld taxes aren’t paid.

+ +

Separate accounting may be required if you don’t pay over withheld employee social security, Medicare, or income tax; deposit required taxes; make required payments; or file tax returns. In this case, you would receive written notice from the IRS requiring you to deposit taxes into a special trust account for the U.S. Government. You may be charged with criminal penalties if you don’t comply with the special bank deposit requirements for the special trust account for the U.S. Government.

+
+ +
+

“Averaged” FTD penalty.

+ +

The IRS may assess an “averaged” FTD penalty of 2% to 10% if you’re a monthly schedule depositor and didn’t properly complete Form 941, line 16; Form 943, line 17; Form 944, line 13; or Form 945, line 7, when your tax liability shown on Form 941, line 12; Form 943, line 13; Form 944, line 9; or Form 945, line 3, equaled or exceeded $2,500.

+ +

The IRS may also assess an “averaged” FTD penalty of 2% to 10% if you’re a semiweekly schedule depositor and your tax liability shown on Form 941, line 12; Form 943, line 13; Form 944, line 9; or Form 945, line 3, equaled or exceeded $2,500 and you:

+ +
+
    +
  • +

    Completed Form 941, line 16, instead of Schedule B (Form 941); Form 943, line 17, instead of Form 943-A; Form 944, line 13, instead of Form 945-A; or Form 945, line 7, instead of Form 945-A;

    +
    • +
  • +

    Failed to attach a properly completed Schedule B (Form 941), Form 943-A, or Form 945-A, as applicable; or

    +
    • +
  • +

    Improperly completed Schedule B (Form 941), Form 943-A, or Form 945-A by, for example, entering tax deposits instead of tax liabilities in the numbered spaces.

    +
    • +
+
+ +

+ +

The FTD penalty is figured by distributing your total tax liability shown on Form 941, line 12; Form 943, line 13; Form 944, line 9; or Form 945, line 3, equally throughout the tax period. Then we apply your deposits and payments to the averaged liabilities in the date order we received your deposits. We figure the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts. Your deposits and payments may not be counted as timely because the actual dates of your tax liabilities can’t be accurately determined.

+ +

You can avoid an “averaged” FTD penalty by reviewing your return before you file it. Follow these steps before submitting your Form 941, Form 943, Form 944, or Form 945.

+ +
+
    +
  • +

    If you’re a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941, line 16; Form 943, line 17; Form 944, line 13; or Form 945, line 7.

    +
    • +
  • +

    If you’re a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941), Form 943-A, or Form 945-A, as applicable, on the lines that represent the dates your employees were paid.

    +
    • +
  • +

    Verify that your total liability shown on Form 941, line 16, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941, line 12.

    +
    • +
  • +

    Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 13.

    +
    • +
  • +

    Verify that your total liability shown on Form 944, line 13, or Form 945-A, line M, equals your tax liability shown on Form 944, line 9.

    +
    • +
  • +

    Verify that your total liability shown on Form 945, line 7, or Form 945-A, line M, equals your tax liability shown on Form 945, line 3.

    +
    • +
  • +

    Don’t show negative amounts on Form 941, line 16, or Schedule B (Form 941); Form 943, line 17, or Form 943-A; Form 944, line 13, or Form 945-A; or Form 945, line 7, or Form 945-A.

    +
    • +
  • +

    For prior-period errors, don’t adjust your tax liabilities reported on Form 941, line 16, or Schedule B (Form 941); Form 943, line 17, or Form 943-A; Form 944, line 13, or Form 945-A; or Form 945, line 7, or Form 945-A. Instead, file an adjusted return (Form 941-X, 943-X, 944-X, or 945-X) if you’re also adjusting your tax liability. If you’re only adjusting your deposits in response to an FTD penalty notice, see the Instructions for Schedule B (Form 941), the Instructions for Form 943-A (for Form 943), or the Instructions for Form 945-A (for Forms 944 and 945).

    +
    • +
+
+ +

+
+ +
+

Caution:

+ +

In addition to civil penalties, you may be subject to criminal prosecution (brought to trial) for willfully:

+ +

+ +
+
    +
  • +

    Evading tax;

    +
    • +
  • +

    Failing to collect or truthfully account for and pay over tax;

    +
    • +
  • +

    Failing to file a return, supply information, or pay any tax due;

    +
    • +
  • +

    Furnishing false or fraudulent Forms W-2 to employees or failing to furnish Forms W-2;

    +
    • +
  • +

    Committing fraud and providing false statements;

    +
    • +
  • +

    Preparing and filing a fraudulent return; or

    +
    • +
  • +

    Committing identity theft.

    +
    • +
+
+ +

+
+
+
+ +
+
+ +

12. Filing Forms 941, Form 943, Form 944, or Form 945

+ +
+

Form 941.

+ +

If you paid wages subject to federal income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes, you must file Form 941 quarterly even if you have no taxes to report, unless you filed a final return, you receive an IRS notification that you’re eligible to file Form 944, or the exceptions discussed later apply. Also, if you’re required to file Forms 941 but believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944 instead of Forms 941, you must contact the IRS during the first calendar quarter of the tax year to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944. Form 941 must be filed by the last day of the month that follows the end of the quarter. However, if you made timely deposits in full payment of your taxes for the quarter, you may file by the 10th day of the 2nd month that follows the end of the quarter. See Calendar, earlier.

+
+ +
+

Form 943.

+ +

You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained under Social Security and Medicare Taxes in section 9. Don’t report these wages on Form 941, Form 944, or Form 945. File your 2025 Form 943 by February 2, 2026. However, if you made timely deposits in full payment of your taxes for the year, you may file by February 10, 2026.

+
+ +
+

Form 944.

+ +

If you receive written notification that you qualify for the Form 944 program, you must file Form 944 instead of Forms 941. You must file Form 944 even if you have no taxes to report (or you have taxes in excess of $1,000 to report) unless you filed a final return for the prior year. If you received notification to file Form 944, but prefer to file Forms 941, you can request to have your filing requirement changed to Forms 941 during the first calendar quarter of the tax year. For more information on requesting to file Forms 941, including the methods and deadlines for making a request, see the Instructions for Form 944. File your 2025 Form 944 by February 2, 2026. However, if you made timely deposits in full payment of your taxes for the year, you may file by February 10, 2026.

+
+ +
+

Form 945.

+ +

If you withhold or are required to withhold federal income tax (including backup withholding) from nonpayroll payments, you must file Form 945. All federal income tax withholding from nonpayroll payments that is reported on Forms 1099 or Form W-2G must be included on Form 945 and not on another form such as Form 1040-ES, Estimated Tax for Individuals. Don’t report on Form 945 withholding that is required to be reported on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. You don’t have to file Form 945 for those years in which you don’t have a nonpayroll tax liability. File your 2025 Form 945 by February 2, 2026. However, if you made timely deposits in full payment of your taxes for the year, you may file by February 10, 2026.

+
+ +
+

Exceptions.

+ +

The following exceptions apply to the filing requirements for Form 941 and Form 944.

+ +
+
    +
  • +

    Seasonal employers who don’t have to file Forms 941 for quarters when they have no tax liability because they have paid no wages. To alert the IRS you won’t have to file a return for 1 or more quarters during the year, check the “Seasonal employer” box on Form 941, line 18. When you fill out Form 941, be sure to check the box on the top of the form that corresponds to the quarter reported. Generally, the IRS won’t inquire about unfiled returns if at least one taxable return is filed each year. However, you must check the “Seasonal employer” box on every Form 941 you file. Otherwise, the IRS will expect a return to be filed for each quarter.

    +
    • +
  • +

    Household employers reporting social security and Medicare taxes and/or withheld income tax. If you file Form 941, Form 943, or Form 944 for business employees, you may include taxes for household employees on your Form 941, Form 943, or Form 944. Otherwise, report social security and Medicare taxes and income tax withholding for household employees on Schedule H (Form 1040). See Pub. 926 for more information.

    +
    • +
  • +

    Agricultural employers reporting social security, Medicare, and withheld income taxes. Report these taxes on Form 943.

    +
    • +
+
+ +

+ +
+

Railroad employers.

+ +

Employers that pay Railroad Retirement Tax Act (RRTA) taxes use Form CT-1 to report employment taxes imposed by the RRTA, and Form 941 or Form 944 to report federal income taxes withheld from their employees’ wages and other compensation.

+
+
+ +
+

E-file.

+ +

The IRS e-file program allows a taxpayer to electronically file Form 941, Form 943, Form 944, and Form 945. For more information, go to IRS.gov/EmploymentEfile or call 866-255-0654.

+
+ +
+

Electronic filing by reporting agents.

+ + +

Reporting agents filing Form 941, Form 943, Form 944, or Form 945 for groups of taxpayers can file them electronically. For details, see Pub. 3112, IRS e-file Application and Participation. For information on electronic filing, see Revenue Procedure 2007-40, 2007-26 I.R.B. 1488, available at IRS.gov/irb/2007-26_IRB#RP-2007-40. For information on the different types of third-party payer arrangements, see section 16.

+
+ +
+

Electronic filing by CPEOs.

+ +

With the exception of the first quarter (Form 941 only) for which a CPEO is certified, CPEOs are required to electronically file Form 941 with Schedule R (Form 941), or, if applicable, Form 943 with Schedule R (Form 943). Under certain circumstances, the IRS may waive the electronic filing requirement. To request a waiver, the CPEO must file a written request using the IRS Online Registration System for Professional Employer Organizations at least 45 days before the due date of the return for which the CPEO is unable to electronically file. For more information on filing a waiver request electronically, go to IRS.gov/CPEO. Also see Revenue Procedure 2023-18.

+
+ +
+

Penalties.

+ + +

For each whole or part month a return isn’t filed when required, there is a failure-to-file (FTF) penalty of 5% of the unpaid tax due with that return. The maximum penalty is generally 25% of the tax due. Also, for each whole or part month the tax is paid late, there is a failure-to-pay (FTP) penalty of 0.5% per month of the amount of tax. For individual filers only, the FTP penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the FTP penalty is also 25% of the tax due. If both penalties apply in any month, the FTF penalty is reduced by the amount of the FTP penalty. The penalties won’t be charged if you have reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. In addition to any penalties, interest accrues from the due date of the tax on any unpaid balance.

+ + +

If income, social security, or Medicare tax that must be withheld isn’t withheld or isn’t paid, you may be personally liable for the trust fund recovery penalty. See Trust fund recovery penalty in section 11.

+ + +

Generally, the use of a third-party payer, such as a PSP or reporting agent, doesn’t relieve an employer of the responsibility to ensure tax returns are filed and all taxes are paid or deposited correctly and on time. However, see Certified professional employer organization (CPEO) in section 16 for an exception.

+
+ +
+

Don’t file more than one return per return period.

+ +

Employers with multiple locations or divisions must file only one Form 941 per quarter or one Form 944 per year. An agricultural employer must file only one Form 943 per year. A payer of nonpayroll payments that withheld federal income tax or backup withholding must file only one Form 945 per year. Filing more than one return may result in processing delays and may require correspondence between you and the IRS. For information on making adjustments to previously filed returns, see section 13.

+
+ +
+

Reminders about filing.

+ +

+ +
+
    +
  • +

    Don’t report more than 1 calendar quarter on a Form 941.

    +
    • +
  • +

    If you need Form 941, Form 943, Form 944, or Form 945, go to IRS.gov/Forms. Also see Ordering Employer Tax Forms, Instructions, and Publications, earlier.

    +
    • +
  • +

    Enter your name and EIN on Form 941, Form 943, Form 944, or Form 945. Be sure they’re exactly as they appeared on earlier returns.

    +
    • +
  • +

    See the Instructions for Form 941, Instructions for Form 943, Instructions for Form 944, or Instructions for Form 945 for information on preparing the form.

    +
    • +
+
+ +

+
+ +
+

Final return.

+ + +

If you go out of business, you must file a final return for the last quarter (last year for Form 943, Form 944, or Form 945) in which wages (nonpayroll payments for Form 945) are paid. If you continue to pay wages or other compensation for periods following termination of your business, you must file returns for those periods. See the Instructions for Form 941, Instructions for Form 943, Instructions for Form 944, or Instructions for Form 945 for details on how to file a final return.

+ + +

If you’re required to file a final return, you’re also required to furnish Forms W-2 to your employees and file Forms W-2 and W-3 with the SSA by the due date of your final return. Don’t send an original or copy of your Form 941, Form 943, or Form 944 to the SSA. See the General Instructions for Forms W-2 and W-3 for more information. Employers in Puerto Rico, see the General Instructions for Forms W-3 (PR) and W-3C (PR).

+
+ +
+

Filing late returns for previous years.

+ +

Get a copy of Form 941, Form 943, Form 944, or Form 945 (and separate instructions) with a revision date showing the year, and, if applicable, quarter for which your delinquent return is being filed. Prior year and/or quarterly Form 941, Form 943, Form 944, and Form 945 are available, respectively, at IRS.gov/Form941, IRS.gov/Form943, IRS.gov/Form944, and IRS.gov/Form945 (select the link for “All form revisions” under “Other items you may find useful”). Also, see Ordering Employer Tax Forms, Instructions, and Publications, earlier. Contact the IRS at 800-829-4933 if you have any questions about filing late returns.

+ +

+ +
+ +

Table 3. Social Security and Medicare Tax Rates (for 3 Prior Years)

+ + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Calendar yearWage base limit (each employee)Tax rate on taxable wages and tips
2025—social security$176,10012.4%
2025—MedicareAll wages2.9%
2024—social security$168,60012.4%
2024—MedicareAll wages2.9%
2023—social security$160,20012.4%*
2023—MedicareAll wages2.9%
* Qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2020, and before April 1, 2021, aren’t subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.2% (0.062).
+
+
+  + +

+
+ +
+

Reconciling Forms W-2 and W-3 with Forms 941, Form 943, or Form 944.

+ + +

When there are discrepancies between Forms 941, Form 943, or Form 944 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS or the SSA may contact you to resolve the discrepancies.

+ + +

Take the following steps to help reduce discrepancies.

+ +
+
    +
  1. +

    Report bonuses as wages and as social security and Medicare wages on Forms W-2 and on Forms 941, Form 943, or Form 944.

    +
    2. +
  2. +

    Report both social security and Medicare wages and taxes separately on Forms W-2 and W-3, and on Forms 941, Form 943, or Form 944.

    +
    3. +
  3. +

    Report the employee share of social security taxes on Form W-2 in the box for social security tax withheld (box 4), not as social security wages. On Form 499R-2/W-2PR, social security tax withheld is reported in box 21.

    +
    4. +
  4. +

    Report the employee share of Medicare taxes on Form W-2 in the box for Medicare tax withheld (box 6), not as Medicare wages. On Form 499R-2/W-2PR, Medicare tax withheld is reported in box 23.

    +
    5. +
  5. +

    Make sure the social security wage amount for each employee doesn’t exceed the annual social security wage base limit ($184,500 for 2026).

    +
    6. +
  6. +

    Don’t report noncash wages that aren’t subject to social security or Medicare tax, as discussed earlier under Wages not paid in money in section 5, as social security or Medicare wages.

    +
    7. +
  7. +

    If you used an EIN on any Forms 941, Form 943, or Form 944 for the year that is different from the EIN reported on Form W-3, enter the other EIN on Form W-3 in the box for “Other EIN used this year” (box h). On Form W-3 (PR), “Other EIN used this year” is reported in box f.

    +
    8. +
  8. +

    Be sure the amounts on Form W-3 are the total of amounts from Forms W-2.

    +
    9. +
  9. +

    Reconcile Form W-3 with your four quarterly Forms 941, annual Form 943, or annual Form 944 by comparing amounts reported for the following items.

    + +
    +
      +
    1. +

      Federal income tax withheld.

      +
      2. +
    2. +

      Social security and Medicare wages.

      +
      3. +
    3. +

      Social security and Medicare taxes. Generally, the amounts shown on Forms 941, Form 943, or Form 944, including current year adjustments, should be approximately twice the amounts shown on Form W-3 because Forms 941, Form 943, and Form 944 report both the employer and employee social security and Medicare taxes while Form W-3 reports only the employee taxes.

      +
      4. +
    +
    +
    10. +
+
+ + +

+ + +

Don’t report backup withholding or withholding on nonpayroll payments, such as pensions, annuities, and gambling winnings, on Forms 941, Form 943, or Form 944. Withholding on nonpayroll payments is reported on Forms 1099 or Form W-2G and must be reported on Form 945. Only taxes and withholding reported on Form W-2 should be reported on Forms 941, Form 943, or Form 944.

+ + +

Amounts reported on Forms W-2, W-3, and Forms 941, Form 943, or Form 944 may not match for valid reasons. For example, if you withheld any Additional Medicare Tax from your employee’s wages, the amount of Medicare tax that is reported on Forms 941, line 5c, column 2; Form 943, line 5; or Form 944, line 4c, column 2, won’t be twice the amount of the Medicare tax withheld that is reported in box 6 of Form W-3 (box 13 of Form W-3 (PR)) because the Additional Medicare Tax is only imposed on the employee; there is no employer share of Additional Medicare Tax. Make sure there are valid reasons for any mismatch. Keep your reconciliation so you’ll have a record of why amounts didn’t match in case there are inquiries from the IRS or the SSA. See the Instructions for Schedule D (Form 941) if you need to explain any discrepancies that were caused by an acquisition, statutory merger, or consolidation.

+
+
+ +
+
+ +

13. Reporting Adjustments to Forms 941, Form 943, or Form 944

+ + +
+
+ +

Current Period Adjustments

+ +

In certain cases, amounts reported as social security and Medicare taxes on Form 941, lines 5a–5d, column 2 (Form 943, lines 3, 5, and 7; or Form 944, lines 4a–4d, column 2), must be adjusted to arrive at your correct tax liability (for example, excluding amounts withheld by a third-party payer or amounts you weren’t required to withhold). Current period adjustments are reported on Form 941, lines 7–9; Form 943, line 10; or Form 944, line 6, and include the following types of adjustments.

+ +
+

Fractions-of-cents adjustment.

+ +

If there is a small difference between total taxes after adjustments and nonrefundable credits (Form 941, line 12; Form 943, line 13; or Form 944, line 9) and total deposits (Form 941, line 13; Form 943, line 14; or Form 944, line 10), it may have been caused, all or in part, by rounding to the nearest cent each time you figured payroll. This rounding occurs when you figure the amount of social security and Medicare taxes to be withheld and deposited from each employee’s wages. The IRS refers to rounding differences relating to employee withholding of social security and Medicare taxes as “fractions-of-cents” adjustments. If you pay your taxes with Form 941 (or Form 943 or Form 944) instead of making deposits because your total taxes for the quarter (year for Form 943 or Form 944) are less than $2,500, you may also report a fractions-of-cents adjustment.

+ +

To determine if you have a fractions-of-cents adjustment for 2026, multiply the total wages and tips for the quarter subject to:

+ +
+
    +
  • +

    Social security tax reported on Form 941, Form 943, or Form 944 by 6.2% (0.062);

    +
    • +
  • +

    Medicare tax reported on Form 941, Form 943, or Form 944 by 1.45% (0.0145); and

    +
    • +
  • +

    Additional Medicare Tax reported on Form 941, Form 943, or Form 944 by 0.9% (0.009).

    +
    • +
+
+Compare these amounts (the employee share of social security and Medicare taxes) with the total social security and Medicare taxes actually withheld from employees and shown in your payroll records for the quarter (Form 941) or the year (Form 943 or Form 944). If there is a small difference, the amount, positive or negative, may be a fractions-of-cents adjustment. Fractions-of-cents adjustments are reported on Form 941, line 7; Form 943, line 10; or Form 944, line 6. If the actual amount withheld is less, report a negative adjustment using a minus sign (if possible; otherwise, use parentheses) in the entry space. If the actual amount is more, report a positive adjustment. + +

+
+ +
+

Adjustment of tax on third-party sick pay.

+ + +

Report both the employer share and employee share of social security and Medicare taxes for sick pay on Form 941, lines 5a and 5c (or Form 943, lines 2 and 4; or Form 944, lines 4a and 4c). If the aggregate wages paid for an employee by the employer and third-party payer exceed $200,000 for the calendar year, report the Additional Medicare Tax on Form 941, line 5d (Form 943, line 7; or Form 944, line 4d). Show as a negative adjustment on Form 941, line 8 (or Form 943, line 10; or Form 944, line 6), the social security and Medicare taxes withheld on sick pay by a third-party payer. See section 6 of Pub. 15-A for more information.

+
+ +
+

Adjustment of tax on tips.

+ +

If, by the 10th of the month after the month you received an employee’s report on tips, you don’t have enough employee funds available to withhold the employee’s share of social security and Medicare taxes, you no longer have to collect it. However, report the entire amount of these tips on Form 941, lines 5b and 5c (or Form 944, lines 4b and 4c). If the aggregate wages and tips paid for an employee exceed $200,000 for the calendar year, report the Additional Medicare Tax on Form 941, line 5d (or Form 944, line 4d). Include as a negative adjustment on Form 941, line 9 (or Form 944, line 6), the total uncollected employee share of the social security and Medicare taxes.

+
+ +
+

Adjustment of tax on group-term life insurance premiums paid for former employees.

+ +

The employee share of social security and Medicare taxes for premiums on group-term life insurance over $50,000 for a former employee is paid by the former employee with their tax return and isn’t collected by the employer. However, include all social security and Medicare taxes for such coverage on Form 941, lines 5a and 5c (or Form 944, lines 4a and 4c). For Form 943, include the social security wages and Medicare wages on lines 2 and 4, respectively; and report the social security tax and Medicare tax on lines 3 and 5, respectively. If the amount paid for an employee for premiums on group-term life insurance combined with other wages exceeds $200,000 for the calendar year, report the Additional Medicare Tax on Form 941, line 5d (or Form 944, line 4d). For Form 943, include the Additional Medicare Tax wages on line 6 and report the Additional Medicare Tax on line 7. Back out the amount of the employee share of these taxes as a negative adjustment on Form 941, line 9 (or Form 943, line 10; or Form 944, line 6). See Pub. 15-B for more information on group-term life insurance.

+ +

For the above adjustments, prepare and retain a brief supporting statement explaining the nature and amount of each. Don’t attach the statement to Form 941, Form 943, or Form 944. See the General Instructions for Forms W-2 and W-3 for information on how to report the uncollected employee share of social security and Medicare taxes on tips and group-term life insurance on Form W-2.

+
+ +
+

Example.

+ +

Cedar, Inc., filed Form 941 and was entitled to the following current period adjustments.

+ +
+
    +
  • +

    Fractions of cents. Cedar, Inc., determined the amounts withheld and deposited for social security and Medicare taxes during the quarter were a net $1.44 more than the employee share of the amount figured in column 2 of Form 941, lines 5a–5d (social security and Medicare taxes). This difference was caused by adding or dropping fractions of cents when figuring social security and Medicare taxes for each wage payment. Cedar, Inc., must report a positive $1.44 fractions-of-cents adjustment on Form 941, line 7.

    +
    • +
  • +

    Third-party sick pay. Cedar, Inc., included taxes of $2,000 for sick pay in column 2 of Form 941, lines 5a and 5c, for social security and Medicare taxes. However, the third-party payer of the sick pay withheld and paid the employee share ($1,000) of these taxes. Cedar, Inc., is entitled to a $1,000 sick pay adjustment (negative) on Form 941, line 8.

    +
    • +
  • +

    Life insurance premiums. Cedar, Inc., paid group-term life insurance premiums for policies in excess of $50,000 for former employees. The former employees must pay the employee share of the social security and Medicare taxes ($200) on the policies. However, Cedar, Inc., must include the employee share of these taxes with the social security and Medicare taxes reported in column 2 of Form 941, lines 5a and 5c. Therefore, Cedar, Inc., is entitled to a negative $200 adjustment on Form 941, line 9.

    +
    • +
+
+ +

+
+ +
+

No change to record of federal tax liability.

+ +

Don’t make any changes to your record of federal tax liability reported on Form 941, line 16, or Schedule B (Form 941) (for Form 943 filers, Form 943 line 17, or Form 943-A; or for Form 944 filers, Form 944, line 13, or Form 945-A) for current period adjustments. The amounts reported on the record reflect the actual amounts you withheld from employees’ wages for social security and Medicare taxes. Because the current period adjustments make the amounts reported on Form 941, lines 5a–5d, column 2 (or Form 943, lines 3, 5, and 7; or Form 944, lines 4a–4d, column 2), equal the actual amounts you withheld (the amounts reported on the record), no additional changes to the record of federal tax liability are necessary for these adjustments.

+
+
+ +
+
+ +

Prior-Period Adjustments

+ + +
+

Forms for prior-period adjustments.

+ +

Use Form 941-X, Form 943-X, or Form 944-X to make a correction after you discover an error on a previously filed Form 941, Form 943, or Form 944. There are also Form 945-X and Form CT-1 X to report corrections on the corresponding returns. Use Form 843 when requesting a refund or abatement of assessed interest or penalties.

+ +

See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. You can find Revenue Ruling 2009-39 at IRS.gov/irb/2009-52_IRB#RR-2009-39.

+
+ +
+

Background.

+ +

Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Form 941, Form 943, and Form 944 and for filing a claim for refund of employment taxes. Treasury Decision 9405, 2008-32 I.R.B. 293, is available at IRS.gov/irb/2008-32_IRB#TD-9405. You’ll use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941, Form 943, or Form 944 period during which you file Form 941-X, Form 943-X, or Form 944-X. You’ll use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404.

+
+ +
+

Correcting employment taxes.

+ + +

When you discover an error on a previously filed Form 941, Form 943, or Form 944, you must:

+ +
+
    +
  • +

    Correct that error using Form 941-X, Form 943-X, or Form 944-X;

    +
    • +
  • +

    File a separate Form 941-X, Form 943-X, or Form 944-X for each Form 941, Form 943, or Form 944 you’re correcting; and

    +
    • +
  • +

    File Form 941-X, Form 943-X, or Form 944-X separately. Don’t file with Form 941, Form 943, or Form 944.

    +
    • +
+
+ + +

+ + +

Report current quarter adjustments for fractions of cents, third-party sick pay, tips, and group-term life insurance on Form 941 using lines 7–9, on Form 943 using line 10, and on Form 944 using line 6. See Current Period Adjustments, earlier in this section.

+ + +

Report the correction of underreported and overreported amounts for the same tax period on a single Form 941-X, Form 943-X, or Form 944-X unless you’re requesting a refund. If you’re requesting a refund and are correcting both underreported and overreported amounts, file one Form 941-X, Form 943-X, or Form 944-X correcting the underreported amounts only and a second Form 941-X, Form 943-X, or Form 944-X correcting the overreported amounts.

+ + +

See the chart on the last page of Form 941-X, Form 943-X, or Form 944-X for help in choosing whether to use the adjustment process or the claim process. See the Instructions for Form 941-X, the Instructions for Form 943-X, or the Instructions for Form 944-X for details on how to make the adjustment or claim for refund or abatement.

+
+ +
+

E-file.

+ +

The IRS e-file program allows a taxpayer to electronically file Form 941-X, Form 943-X, and Form 945-X. For more information, go to IRS.gov/EmploymentEfile or call 866-255-0654.

+
+ +
+

Income tax withholding adjustments.

+ +

In a current calendar year, correct prior-quarter income tax withholding errors by making the correction on Form 941-X when you discover the error.

+ +

You may make an adjustment only to correct income tax withholding errors discovered during the same calendar year in which you paid the wages. This is because the employee uses the amount shown on Form W-2 or, if applicable, Form W-2c, as a credit when filing their income tax return (Form 1040, etc.).

+ +

You can’t adjust amounts reported as income tax withheld in a prior calendar year unless it is to correct an administrative error or section 3509 applies. An administrative error occurs if the amount you entered on Form 941, Form 943, or Form 944 isn’t the amount you actually withheld. For example, if the total income tax actually withheld was incorrectly reported on Form 941, Form 943, or Form 944 due to a mathematical or transposition error, this would be an administrative error. The administrative error adjustment corrects the amount reported on Form 941, Form 943, or Form 944 to agree with the amount actually withheld from employees and reported on their Forms W-2.

+
+ +
+

Additional Medicare Tax withholding adjustments.

+ + +

Generally, the rules discussed earlier in this section under Income tax withholding adjustments apply to Additional Medicare Tax withholding adjustments. That is, you may make an adjustment to correct Additional Medicare Tax withholding errors discovered during the same calendar year in which you paid wages. You can’t adjust amounts reported in a prior calendar year unless it is to correct an administrative error or section 3509 applies. If you have overpaid Additional Medicare Tax, you can’t file a claim for refund for the amount of the overpayment unless the amount wasn’t actually withheld from the employee’s wages (which would be an administrative error).

+ + +

If a prior-year error was a nonadministrative error, you may correct only the wages and tips subject to Additional Medicare Tax withholding.

+
+ +
+

Collecting underwithheld taxes from employees.

+ +

If you withheld no income, social security, or Medicare tax, or less than the correct amount from an employee’s wages, you can make it up from later pay to that employee. But you’re the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year. There are special rules for tax on tips (see section 6) and fringe benefits (see section 5).

+
+ +
+

Refunding amounts incorrectly withheld from employees.

+ +

If you withheld more than the correct amount of income, social security, or Medicare tax from wages paid, repay or reimburse the employee the excess. Any excess income tax or Additional Medicare Tax withholding must be repaid or reimbursed to the employee before the end of the calendar year in which it was withheld. Keep in your records the employee’s written receipt showing the date and amount of the repayment or record of reimbursement. If you didn’t repay or reimburse the employee, you must report and pay each excess amount when you file Form 941 for the quarter (or Form 943 or Form 944 for the year) in which you withheld too much tax.

+
+ +
+

Correcting filed Forms W-2 and W-3.

+ +

When adjustments are made to correct wages and social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also need to file Form W-2c and Form W-3c with the SSA. Up to 25 Forms W-2c per Form W-3c may be filed per session online, with no limit on the number of sessions. For more information, go to the SSA’s Employer W-2 Filing Instructions & Information webpage at SSA.gov/employer.

+
+ +
+

Exceptions to interest-free corrections of employment taxes.

+ +

A correction won’t be eligible for interest-free treatment if:

+ +
+
    +
  • +

    The failure to report relates to an issue raised in an IRS examination of a prior return, or

    +
    • +
  • +

    The employer knowingly underreported its employment tax liability.

    +
    • +
+
+ +

+ +

A correction won’t be eligible for interest-free treatment after the earlier of the following.

+ +
+
    +
  • +

    Receipt of an IRS notice and demand for payment after assessment.

    +
    • +
  • +

    Receipt of an IRS notice of determination under section 7436.

    +
    • +
+
+ +

+
+
+ +
+
+ +

Wage Repayments

+ + +

If an employee repays you for wages received in error, don’t offset the repayments against current year wages unless the repayments are for amounts received in error in the current year.

+ +
+

Repayment of current-year wages.

+ +

If you receive repayments for wages paid during a prior quarter in the current year, report adjustments on Form 941-X to recover income tax withholding and social security and Medicare taxes for the repaid wages.

+
+ +
+

Repayment of prior-year wages.

+ +

If you receive repayments for wages paid during a prior year, report an adjustment on Form 941-X, Form 943-X, or Form 944-X to recover the social security and Medicare taxes. You can’t make an adjustment for income tax withholding because the wages were income to the employee for the prior year. You can’t make an adjustment for Additional Medicare Tax withholding because the employee determines liability for Additional Medicare Tax on the employee’s income tax return for the prior year.

+ +

You must also file Forms W-2c and W-3c with the SSA to correct social security and Medicare wages and taxes. Don’t correct wages (box 1) on Form W-2c for the amount paid in error. Give a copy of Form W-2c to the employee.

+
+ +
+

Employee reporting of repayment.

+ +

The wages paid in error in the prior year remain taxable to the employee for that year. This is because the employee received and had use of those funds during that year. The employee isn’t entitled to file an amended return (Form 1040-X) to recover the income tax on these wages. Instead, the employee may be entitled to a deduction or credit for the repaid wages on their income tax return for the year of repayment. However, the employee should file an amended return (Form 1040-X) to recover any Additional Medicare Tax paid on the wages paid in error in the prior year. If an employee asks about reporting their wage repayment, you may tell the employee to see Repayments in Pub. 525, Taxable and Nontaxable Income, for more information.

+
+
+
+ +
+
+ +

14. Federal Unemployment (FUTA) Tax

+ + +
+

Caution:

+ +

FUTA tax doesn’t apply to employers in American Samoa, Guam, and the CNMI, but it does apply to employers in the USVI and Puerto Rico. Services rendered to a federally recognized Indian tribal government (or any subdivision, subsidiary, or business wholly owned by such an Indian tribe) are exempt from FUTA tax, subject to the tribe’s compliance with state law. For more information, see section 3309(d) and Pub. 4268.

+
+ +

The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. For a list of state unemployment agencies, go to the U.S. Department of Labor’s website at oui.doleta.gov/unemploy/agencies.asp. Only the employer pays FUTA tax; it isn’t withheld from the employee’s wages. For more information, see the Instructions for Form 940.

+ +
+

Who must pay?

+ +

Use the following three tests to determine whether you must pay FUTA tax. Each test applies to a different category of employee, and each is independent of the others. If a test describes your situation, you’re subject to FUTA tax on the wages you pay to employees in that category during the current calendar year.

+ +

+ +
+
    +
  1. +

    General test.

    + +

    You’re subject to FUTA tax in 2026 on the wages you pay employees who aren’t farmworkers or household workers if:

    + +
    +
      +
    1. +

      You paid wages of $1,500 or more in any calendar quarter in 2025 or 2026, or

      +
      2. +
    2. +

      You had one or more employees for at least some part of a day in any 20 or more different weeks in 2025 or 20 or more different weeks in 2026.

      +
      3. +
    +
    +
    2. +
  2. +

    Household employees test.

    + +

    You’re subject to FUTA tax in 2026 if you paid total cash wages of $1,000 or more to household employees in any calendar quarter in 2025 or 2026. A household employee is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter.

    +
    3. +
  3. +

    Farmworkers test.

    + +

    You’re subject to FUTA tax in 2026 on the wages you pay to farmworkers if:

    + +
    +
      +
    1. +

      You paid cash wages of $20,000 or more to farmworkers during any calendar quarter in 2025 or 2026, or

      +
      2. +
    2. +

      You employed 10 or more farmworkers during at least some part of a day (whether or not at the same time) during any 20 or more different weeks in 2025 or 20 or more different weeks in 2026.

      +
      3. +
    +
    +
    4. +
+
+ +

+ +

To determine whether you meet either test above for farmworkers, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as H-2A visa workers. However, wages paid to H-2A visa workers aren’t subject to FUTA tax.

+ +

Generally, farmworkers supplied by crew leaders, as defined earlier in section 2, are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act; or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.

+
+ +
+

Figuring FUTA tax.

+ +

For 2026, the FUTA tax rate is 6.0%. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base limit may be different.

+ +

Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. The credit may be as much as 5.4% of FUTA taxable wages. If you’re entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. You’re entitled to the maximum credit if you paid your state unemployment taxes in full, on time, and on all the same wages as are subject to FUTA tax, and as long as the state isn’t determined to be a credit reduction state. See the Instructions for Form 940 to determine the credit.

+ +

In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax. However, certain states exclude some types of wages from state unemployment tax, even though they’re subject to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits). In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.

+
+ +
+

Successor employer.

+ + +

If you acquired a business from an employer who was liable for FUTA tax, you may be able to count the wages that employer paid to the employees who continue to work for you when you figure the $7,000 FUTA tax wage base limit. See the Instructions for Form 940.

+
+ +
+

Depositing FUTA tax.

+ +

For deposit purposes, figure FUTA tax quarterly. Determine your FUTA tax liability by multiplying the amount of taxable wages paid during the quarter by 0.6%. This amount may need to be adjusted, however, depending on your entitlement to the credit for state unemployment contributions. See the Instructions for Form 940. Stop depositing FUTA tax on an employee’s wages when taxable wages reach $7,000 for the calendar year.

+ +

If your FUTA tax liability for any calendar quarter is $500 or less, you don’t have to deposit the tax. Instead, you may carry it forward and add it to the liability figured in the next quarter to see if you must make a deposit. If your FUTA tax liability for any calendar quarter is over $500 (including any FUTA tax carried forward from an earlier quarter), you must deposit the tax by EFT. See section 11 for more information on EFTs.

+
+ +
+

Household employees.

+ +

You’re not required to deposit FUTA taxes for household employees unless you report their wages on Forms 941, Form 943, or Form 944. See Pub. 926 for more information.

+
+ +
+

When to deposit.

+ +

Deposit the FUTA tax by the last day of the first month that follows the end of the quarter. If the due date for making your deposit falls on a Saturday, Sunday, or legal holiday, you may make your deposit on the next business day. See Legal holiday in section 11 for a list of legal holidays occurring in 2026.

+ +

If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit the entire amount by the due date of Form 940 (January 31). If it is $500 or less, you can make a deposit, pay the tax with a credit or debit card, or pay the tax with your Form 940 by January 31. If you file Form 940 electronically, you can e-file and use EFW to pay the balance due. For more information on paying your taxes with a credit or debit card or using EFW, go to IRS.gov/Pay.

+ +
+

Caution:

+ +

In years when there are credit reduction states, you must include liabilities owed for credit reduction with your fourth quarter deposit. You may deposit the anticipated extra liability throughout the year, but it isn’t due until the due date for the deposit for the fourth quarter, and the associated liability should be recorded as being incurred in the fourth quarter. See the Instructions for Form 940 for more information.

+
+ +

+ +
+ +

Table 4. When To Deposit FUTA Taxes

+ + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Quarter EndingDue date
Jan.–Feb.–Mar.Mar. 31Apr. 30
Apr.–May–JuneJune 30July 31
July–Aug.–Sept.Sept. 30Oct. 31
Oct.–Nov.–Dec.Dec. 31Jan. 31
+
+
+  + +

+
+ +
+

Reporting FUTA tax.

+ +

Use Form 940 to report FUTA tax. File your 2025 Form 940 by February 2, 2026. However, if you deposited all FUTA tax when due, you may file on or before February 10, 2026.

+
+ +
+

Form 940 e-file.

+ +

The Form 940 e-file program allows a taxpayer to electronically file an original Form 940 and an amended Form 940. For more information, go to IRS.gov/EmploymentEfile or call 866-255-0654.

+
+ +
+

Household employees.

+ +

If you didn’t report employment taxes for household employees on Forms 941, Form 943, or Form 944, report FUTA tax for these employees on Schedule H (Form 1040). See Pub. 926 for more information. You must have an EIN to file Schedule H (Form 1040).

+
+ +
+

Electronic filing by reporting agents.

+ +

Reporting agents filing Forms 940 for groups of taxpayers can file them electronically. See Electronic filing by reporting agents in section 12.

+
+ +
+

Electronic filing by CPEOs.

+ +

CPEOs are required to electronically file Form 940 with Schedule R (Form 940). Under certain circumstances, the IRS may waive the electronic filing requirement. To request a waiver, the CPEO must file a written request using the IRS Online Registration System for Professional Employer Organizations at least 45 days before the due date of the return for which the CPEO is unable to electronically file. For more information on filing a waiver request electronically, go to IRS.gov/CPEO. Also see Revenue Procedure 2023-18.

+
+ +

+ +
+ +

15. Special Rules for Various Types of Services and Payments

+ +
+ + + + + + + + + +
+

+ +
+
Section references are to the Internal Revenue Code unless otherwise noted.
+
+ +

+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Special classes of employment and special types of paymentsTreatment under employment taxes
Federal income tax withholdingSocial security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000)FUTA
Agricultural labor:   
1.Service on farm in connection with cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife.Taxable if wages subject to social security tax and Medicare tax.Taxable if $150 test or $2,500 test in section 9 is met.Taxable if either test in section 14 is met.
2.Service in employ of owner or operator of farm if major part of the services are performed on farm; in management or maintenance, etc., of farm, tools, or equipment; or in salvaging timber; or clearing brush and other debris left by hurricane.Taxable if wages subject to social security tax and Medicare tax.Taxable if $150 test or $2,500 test in section 9 is met.Taxable if either test in section 14 is met.
3.In connection with the production and harvesting of turpentine and other oleoresinous products.Taxable if wages subject to social security tax and Medicare tax.Taxable if $150 test or $2,500 test in section 9 is met.Taxable if either test in section 14 is met.
4.Cotton ginning.Taxable if wages subject to social security tax and Medicare tax.Taxable if $150 test or $2,500 test in section 9 is met.1Taxable if either test in section 14 is met.
5.In connection with hatching of poultry.Taxable if wages subject to social security tax and Medicare tax.Taxable if $150 test or $2,500 test in section 9 is met (not farmwork if performed off farm).Taxable if either test in section 14 is met.
6.In operation or maintenance of ditches, canals, reservoirs, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit.Taxable if wages subject to social security tax and Medicare tax.Taxable if $150 test or $2,500 test in section 9 is met.Taxable if either test in section 14 is met.
7.In processing, packaging, delivering, etc., any agricultural or horticultural commodity in its unmanufactured state:   
 a.In employ of farm operator.Taxable if wages subject to social security tax and Medicare tax.If operator produced over half of commodity processed, taxable if $150 test or $2,500 test in section 9 is met; otherwise taxable (not farmwork).1If employer produced over half of commodity processed, taxable if either test in section 14 is met; otherwise taxable (not farmwork).
 b.In employ of unincorporated group of farm operators (never more than 20).Taxable if wages subject to social security tax and Medicare tax.If group produced all commodity processed, taxable if $150 test or $2,500 test in section 9 is met; otherwise taxable (not farmwork).1If employer produced over half of commodity processed, taxable if either test in section 14 is met; otherwise taxable (not farmwork).
 c.In employ of other groups of farm operators (including cooperative organizations and commercial handlers).Taxable if wages subject to social security tax and Medicare tax.Taxable (not farmwork).1If employer produced over half of commodity processed, taxable if either test in section 14 is met; otherwise taxable (not farmwork).
8.Handling or processing commodities after delivery to terminal market for commercial canning or freezing.Taxable if wages subject to social security tax and Medicare tax.Taxable (not farmwork).1Taxable (not farmwork).
Aliens:   
1. Resident:   
 a.Service performed in the United States.2Same as U.S. citizen.Same as U.S. citizen. (Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside the United States.)Same as U.S. citizen.
1 Wages for services not considered farmwork are reported on Forms 941 or Form 944. Other exemptions may apply. See section 5 and section 13.
+ 2 Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.
Aliens (continued):   
 b.Service performed outside the United States.2Withhold.Taxable if (1) working for an American employer, or (2) an American employer by agreement covers U.S. citizens and residents employed by its foreign affiliates or subsidiary of an American employer.Exempt unless on or in connection with an American vessel or aircraft and either performed under contract made in United States, or alien is employed on such vessel or aircraft when it touches U.S. port.
2.Nonresidents working in the United States.3   
 a.Workers lawfully admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (“H-2A” workers).See Pub. 515 and Pub. 519.Exempt.Exempt.
 b.Student, scholar, trainee, teacher, etc., as nonimmigrant alien under section 101(a)(15)(F), (J), (M), or (Q).See Pub. 515 and Pub. 519.Exempt if service is performed for purposes specified in section 101(a)(15)(F), (J), (M), or (Q) of the Immigration and Nationality Act. However, these taxes may apply if the employee becomes a resident alien.
 c.Philippine resident not admitted to Guam or CNMI under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act.See Pub. 515 and Pub. 519.Exempt if service is performed for purposes specified in section 101(a)(15)(H)(ii) of the Immigration and Nationality Act. However, these taxes may apply if the employee becomes a resident alien.
 d.Philippine resident not admitted to CNMI under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act for services performed in the CNMI on or after January 1, 2015.See Pub. 515 and Pub. 519.Taxable.Exempt.
 e.Korean resident admitted to Guam under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act.See Pub. 515 and Pub. 519.Exempt if service is performed for purposes specified in section 101(a)(15)(H)(ii) of the Immigration and Nationality Act. However, these taxes may apply if the employee becomes a resident alien.Exempt.
 f.Korean resident admitted to CNMI under section 101(a)(15)(H)(ii) of the Immigration and Nationality Act.See Pub. 515 and Pub. 519.Taxable.Exempt.
 g.All other nonresidents working in United States.3See Pub. 515 and Pub. 519.Same as U.S. citizen; exempt if any part of service as crew member of foreign vessel or aircraft is performed outside United States and employer isn’t an American employer.Same as U.S. citizen.
3.Nonresident working on American vessel or aircraft outside United States.3See Pub. 515 and Pub. 519.Taxable if under contract made in the United States or worker is employed on vessel or aircraft when it touches U.S. port.
Cafeteria plan benefits under section 125.If employee chooses cash or other taxable benefit, subject to all employment taxes. If employee chooses a nontaxable benefit, the treatment is the same as if the benefit was provided outside the plan. See Pub. 15-B for more information.
Deceased worker:   
1.Wages paid to beneficiary or estate in same calendar year as worker’s death. See the General Instructions for Forms W-2 and W-3 for details.Exempt.Taxable.Taxable.
2.Wages paid to beneficiary or estate after calendar year of worker’s death.Exempt.Exempt.Exempt.
Dependent care assistance programs.Exempt to the extent it is reasonable to believe amounts are excludable from gross income under section 129.
2 Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.
+ 3 The United States includes American Samoa, Guam, the CNMI, the USVI, and Puerto Rico.
Disabled worker’s wages paid after year in which worker became entitled to disability insurance benefits under the Social Security Act.Withhold.Exempt if worker didn’t perform any service for employer during the period for which payment is made.Taxable.
Employee business expense reimbursement:   
1. Accountable plan.   
 a.Amounts not exceeding specified government rate for per diem or standard mileage.Exempt.Exempt.Exempt.
 b.Amounts in excess of specified government rate for per diem or standard mileage.Withhold.Taxable.Taxable.
2. Nonaccountable plan. See section 5 for details.Withhold.Taxable.Taxable.
Family employees:   
1.Child employed by parent (or partnership in which each partner is a parent of the child).Withhold.Exempt until age 18; age 21 for domestic service.Exempt until age 21.
2.Parent employed by child.Withhold.Taxable if in course of the child’s business. For domestic services, see section 3.Exempt.
3.Spouse employed by spouse.Withhold.Taxable if in course of spouse’s business.Exempt.
 See section 3 for more information.   
     
Fishing and related activities; employment in connection with catching, harvesting, farming, etc.:   
1.Salmon or halibut.Taxable unless (3) applies.Taxable unless (3) applies.Taxable unless (3) applies.
2.All other aquatic forms of animal and vegetable life.Taxable unless (3) applies.Taxable unless (3) applies.Exempt unless on vessel of more than 10 net tons and (3) doesn’t apply.
3.An arrangement with the owner or operator of the boat by which the individual receives a share of the boat’s catch (or proceeds from the sale of the catch), the share depending on the boat’s catch, and operating crew of the boat is normally fewer than 10 individuals.4Exempt.Exempt if any cash remuneration is:
+
+ (a) $100 or less,
+ (b) Contingent on minimum catch, and
+ (c) Paid solely for additional duties (such as mate, engineer, or cook for which cash remuneration is traditional).
Foreign governments and international organizations.Exempt.Exempt.Exempt.
Foreign service by U.S. citizens:   
1.As U.S. Government employees.Withhold.Same as within the United States.Exempt.
2.For foreign affiliates of American employers and other private employers.Exempt if at time of payment (1) it is reasonable to believe employee is entitled to exclusion from income under section 911, or (2) the employer is required by law of the foreign country to withhold income tax on such payment.Exempt unless (1) an American employer by agreement covers U.S. citizens employed by its foreign affiliates, or (2) U.S. citizen works for American employer.Exempt unless (1) on American vessel or aircraft and work is performed under contract made in the United States or worker is employed on vessel when it touches U.S. port, or (2) U.S. citizen works for American employer (except in a contiguous country with which the United States has an agreement for unemployment compensation) or in the USVI.
4 Income derived by Native Americans exercising fishing rights is generally exempt from employment taxes.
Fringe benefits.Taxable on excess of fair market value of the benefit over the sum of an amount paid for it by the employee and any amount excludable by law. However, special valuation rules may apply. Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes. See Pub. 15-B for details.
Government employment:   
1. State/local governments and political subdivisions, employees of:   
 a.Salaries and wages (includes payments to most elected and appointed officials). See chapter 3 of Pub. 963.Withhold.Generally, taxable for (1) services performed by employees who are either (a) covered under a section 218 agreement, or (b) not covered under a section 218 agreement and not a member of a public retirement system (mandatory social security and Medicare coverage); and (2) (for Medicare tax only) for services performed by employees hired or rehired after March 31, 1986, who aren’t covered under a section 218 agreement or the mandatory social security provisions, unless specifically excluded by law. See Pub. 963.Exempt.
 b.Election workers. Election individuals are workers who are employed to perform services for state or local governments at election booths in connection with national, state, or local elections.Exempt.Taxable if paid $2,500 or more in 2026 (lesser amount if specified by a section 218 social security agreement). See Revenue Ruling 2000-6.Exempt.
  Note: File Form W-2 for payments of $600 or more in 2025 ($2,000 or more in 2026) even if no social security or Medicare tax was withheld.   
 c.Emergency workers. Emergency workers who were hired on a temporary basis in response to a specific unforeseen emergency and aren’t intended to become permanent employees.Withhold.Exempt if serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency.Exempt.
2. U.S. federal government employees.Withhold.Taxable for Medicare. Taxable for social security unless hired before 1984. See section 3121(b)(5).Exempt unless worker is a seaman performing services on or in connection with American vessel owned by or chartered to the United States and operated by general agent of Secretary of Commerce.
Homeworkers (industrial, cottage industry):   
1.Common law employees.Withhold.Taxable.Taxable.
2.Statutory employees. See section 2 for details.Exempt.Taxable if paid $100 or more in cash in a year.Exempt.
Hospital employees:   
1.Interns.Withhold.Taxable.Exempt.
2.Patients.Withhold.Taxable (Exempt for state or local government hospitals.)Exempt.
Household employees:   
1.Domestic service in private homes.Exempt (withhold if both employer and employee voluntarily agree).Taxable if paid $3,000 or more in cash in 2026. Exempt if performed by an individual under age 18 during any portion of the calendar year and isn’t the principal occupation of the employee.Taxable if employer paid total cash wages of $1,000 or more in any quarter in the current or preceding calendar year.
2.Domestic service in college clubs, fraternities, and sororities.Exempt (withhold if both employer and employee voluntarily agree).Exempt if paid to regular student; also exempt if employee is paid less than $100 in a year by an income-tax-exempt employer.Taxable if employer paid total cash wages of $1,000 or more in any quarter in the current or preceding calendar year.
Insurance for employees:   
1.Accident and health insurance premiums under a plan or system for employees and their dependents generally or for a class or classes of employees and their dependents.Exempt (except 2% shareholder-employees of S corporations).Exempt.Exempt.
2.Group-term life insurance costs. See Pub. 15-B for details.Exempt.Exempt, except for the cost of group-term life insurance includible in the employee’s gross income. Special rules apply for former employees.Exempt.
Insurance agents or solicitors:   
1.Full-time life insurance salesperson.Withhold only if employee under common law. See section 2.Taxable.Taxable if (1) employee under common law, and (2) not paid solely by commissions.
2.Other salesperson of life, casualty, etc., insurance.Withhold only if employee under common law.Taxable only if employee under common law.Taxable if (1) employee under common law, and (2) not paid solely by commissions.
Interest on loans with below-market interest rates (foregone interest and deemed original issue discount).See Pub. 15-A.
Leave-sharing plans: Amounts paid to an employee under a leave-sharing plan.Withhold.Taxable.Taxable.
Overtime compensation.Withhold.5Taxable.Taxable.
Newspaper carriers and vendors: Newspaper carriers under age 18; newspaper and magazine vendors buying at fixed prices and retaining receipts from sales to customers. See Pub. 15-A for information on statutory nonemployee status.Exempt (withhold if both employer and employee voluntarily agree).Exempt.Exempt.
Noncash payments:   
1.For household work, agricultural labor, and service not in the course of the employer’s trade or business.Exempt (withhold if both employer and employee voluntarily agree).Exempt.Exempt.
2.To certain retail commission salespersons ordinarily paid solely on a cash commission basis.Optional with employer, except to the extent employee’s supplemental wages during the year exceed $1 million.Taxable.Taxable.
Nonprofit organizations.See Pub. 15-A.
Officers or shareholders of an S corporation: Distributions and other payments by an S corporation to a corporate officer or shareholder must be treated as wages to the extent the amounts are reasonable compensation for services to the corporation by an employee. See the Instructions for Form 1120-S.Withhold.Taxable.Taxable.
5 See Overtime compensation in section 5.
Partners: Payments to general or limited partners of a partnership. See Pub. 541 for partner reporting rules.Exempt.Exempt.Exempt.
Railroads: Payments subject to the Railroad Retirement Act. See Pub. 915 and the Instructions for Form CT-1 for more details.Withhold.Exempt.Exempt.
Religious exemptions.See Pub. 15-A and Pub. 517.
Retirement and pension plans:   
1.Employer contributions to a qualified plan.Exempt.Exempt.Exempt.
2.Elective employee contributions and deferrals to a plan containing a qualified cash or deferred compensation arrangement (401(k)).Generally exempt, but see section 402(g) for limitation.Taxable.Taxable.
3.Employer contributions to individual retirement accounts under simplified employee pension (SEP) plan.Generally exempt, but see section 402(g) for salary reduction SEP limitation.Exempt, except amounts contributed through a salary reduction agreement are taxable.
4.Employer contributions to section 403(b) annuities including salary reduction contributions.Generally exempt, but see section 402(g) for limitation.Exempt, except amounts contributed through a salary reduction agreement are taxable.
5.Employee salary reduction contributions to a SIMPLE retirement account.Exempt.Taxable.Taxable.
6.Distributions from qualified retirement and pension plans and section 403(b) annuities. See Pub. 15-A for information on pensions, annuities, and employer contributions to nonqualified deferred compensation arrangements.Withhold, but recipient may elect exemption on Form W-4P in certain cases; mandatory 20% withholding applies to an eligible rollover distribution that isn’t a direct rollover; exempt for direct rollover. See Pub. 15-A.Exempt.Exempt.
7.Employer contributions to a section 457(b) plan.Generally exempt, but see section 457(b) limitation.Taxable.Taxable.
8.Employee salary reduction contributions to a section 457(b) plan.Generally exempt, but see section 457(b) limitation.Taxable.Taxable.
Salespersons:   
1.Common law employees.Withhold.Taxable.Taxable.
2.Statutory employees.Exempt.Taxable.Taxable, except for full-time life insurance sales agents.
3.Statutory nonemployees (qualified real estate agents, direct sellers, and certain companion sitters). See Pub. 15-A for details.Exempt.Exempt.Exempt.
Scholarships and fellowship grants (includible in income under section 117(c)).Withhold.Taxability depends on the nature of the employment and the status of the organization. See Students, scholars, trainees, teachers, etc., below.
Severance or dismissal pay.Withhold.Taxable.Taxable.
Service not in the course of the employer’s trade or business (other than on a farm operated for profit or for household employment in private homes).Withhold only if employee earns $50 or more in cash in a quarter and works on 24 or more different days in that quarter or in the preceding quarter.Taxable if employee receives $100 or more in cash in a calendar year.Taxable only if employee earns $50 or more in cash in a quarter and works on 24 or more different days in that quarter or in the preceding quarter.
Sick pay. See Pub. 15-A for more information.Withhold.Exempt after end of 6 calendar months after the calendar month employee last worked for employer.
Students, scholars, trainees, teachers, etc.:   
1.Student enrolled and regularly attending classes, performing services for the following.   
 a.Private school, college, or university.Withhold.Exempt.Exempt.
Students, scholars, trainees, teachers, etc. (continued):   
 b.Auxiliary nonprofit organization operated for and controlled by school, college, or university.Withhold.Exempt unless services are covered by a section 218 (Social Security Act) agreement.Exempt.
 c.Public school, college, or university.Withhold.Exempt unless services are covered by a section 218 (Social Security Act) agreement.Exempt.
2.Full-time student performing service for academic credit, combining instruction with work experience as an integral part of the program.Withhold.Taxable.Exempt unless program was established for or on behalf of an employer or group of employers.
3.Student nurse performing part-time services for nominal earnings at hospital as incidental part of training.Withhold.Exempt.Exempt.
4.Student employed by organized camps.Withhold.Taxable.Exempt.
5.Student, scholar, trainee, teacher, etc., as nonimmigrant alien under section 101(a)(15)(F), (J), (M), or (Q) of Immigration and Nationality Act (that is, aliens holding F-1, J-1, M-1, or Q-1 visas).Withhold unless excepted by regulations.Exempt if service is performed for purpose specified in section 101(a)(15)(F), (J), (M), or (Q) of Immigration and Nationality Act. However, these taxes may apply if the employee becomes a resident alien. See the special residency tests for exempt individuals in chapter 1 of Pub. 519.
Supplemental unemployment compensation plan benefits.Withhold.Exempt under certain conditions. See Pub. 15-A.
Territory government employees (other than federal):(See section 3121(b)(7)) or go to SSA.gov. 
1.USVI.Exempt.Taxable if covered by section 218 agreement with SSA.Exempt.
2.American Samoa and political subdivisions.Exempt.Taxable, unless employee covered by a retirement system.Exempt.
3.Guam.Exempt.Exempt, except for certain temporary and intermittent employees.Exempt.
4.The CNMI and political subdivisions.Exempt.Taxable (beginning in the fourth calendar quarter of 2012).Exempt.
Tips:   
1.If $20 or more in a month.Withhold.6Taxable.Taxable for all tips reported in writing to employer.
2.If less than $20 in a month. See section 6 for more information.Exempt.Exempt.Exempt.
     
Workers’ compensation.Exempt.Exempt.Exempt.
6 See Federal income tax withholding on tips in section 6.
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16. Third-Party Payer Arrangements

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An employer may outsource some or all of its federal employment tax withholding, reporting, and payment obligations. An employer who outsources payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer will generally remain responsible for those duties, including liability for the taxes. However, see Certified professional employer organization (CPEO), later in this section, for an exception.

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If an employer outsources some or all of its payroll responsibilities, the employer should consider the following information.

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    +
  • +

    The employer remains responsible for federal tax deposits and other federal tax payments even though the employer may forward the tax amounts to the third-party payer to make the deposits and payments. If the third party fails to make the deposits and payments, the IRS may assess penalties and interest on the employer’s account. As the employer, you may be liable for all taxes, penalties, and interest due. The employer may also be held personally liable for certain unpaid federal taxes.

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    If the employer’s account has any issues, the IRS will send correspondence to the employer at the address of record. We strongly recommend that the employer maintain its address as the address of record with the IRS. Having correspondence sent to the address of the third-party payer may significantly limit the employer’s ability to be informed about tax matters involving the employer’s business. Use Form 8822-B to update your business address.

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    • +
+
+ +
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    +
  • +

    When a third party enrolls an employer in EFTPS for federal tax deposits, the employer will receive an Inquiry PIN. The employer should activate and use this Inquiry PIN to monitor its account and ensure the third party is making the required tax deposits.

    +
    • +
+
+ +

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The following are common third-party payers who an employer may contract with to perform payroll and related tax duties.

+ +
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    Payroll service provider (PSP).

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    Reporting agent.

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    Agent with approved Form 2678.

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    Payer designated under section 3504.

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    Certified professional employer organization (CPEO).

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    • +
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+ +

+ +
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Payroll service provider (PSP).

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A PSP helps administer payroll and payroll-related tax duties on behalf of the employer. A PSP may prepare paychecks for employees, prepare and file employment tax returns, prepare Forms W-2, and make federal tax deposits and other federal tax payments. A PSP performs these functions using the EIN of the employer. A PSP isn’t liable as either an employer or an agent of the employer for the employer’s employment taxes. If an employer is using a PSP to perform its tax duties, the employer remains liable for its employment tax obligations, including liability for employment taxes.

+ + +

An employer who uses a PSP should ensure the PSP is using EFTPS to make federal tax deposits on behalf of the employer so the employer can confirm that the payments are being made on its behalf.

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Reporting agent.

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A reporting agent is a type of PSP. A reporting agent helps administer payroll and payroll-related tax duties on behalf of the employer, including authorization to electronically sign and file forms set forth on Form 8655. An employer uses Form 8655 to authorize a reporting agent to perform functions on behalf of the employer. A reporting agent performs these functions using the EIN of the employer. A reporting agent isn’t liable as either an employer or an agent of the employer for the employer’s employment taxes. If an employer is using a reporting agent to perform its tax duties, the employer remains liable for its employment obligations, including liability for employment taxes.

+ + +

A reporting agent must use EFTPS to make federal tax deposits on behalf of an employer. The employer has access to EFTPS to confirm federal tax deposits were made on its behalf.

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For more information on reporting agents, see Revenue Procedure 2012-32, 2012-34 I.R.B. 267, available at IRS.gov/irb/2012-34_IRB#RP-2012-32; and Pub. 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors.

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Agent with an approved Form 2678.

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An agent with an approved Form 2678 helps administer payroll and related tax duties on behalf of the employer. An agent authorized under section 3504 may pay wages or compensation to some or all of the employees of an employer, prepare and file employment tax returns as set forth on Form 2678, prepare Forms W-2, and make federal tax deposits and other federal tax payments. An employer uses Form 2678 to request authorization to appoint an agent to perform functions on behalf of the employer. An agent with an approved Form 2678 is authorized to perform these functions using its own EIN. The agent files a Schedule R (Form 941) or, if applicable, Schedule R (Form 943) to allocate wages, taxes, and credits claimed to the employers it represents as an agent.

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If an employer is using an agent with an approved Form 2678 to perform its tax duties, the agent and the employer are jointly liable for the employment taxes and related tax duties for which the agent is authorized to perform.

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Form 2678 doesn’t apply to FUTA taxes reportable on Form 940 unless the employer is a home care service recipient receiving home care services through a program administered by a federal, state, or local government agency.

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For more information on an agent with an approved Form 2678, see Revenue Procedure 2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/2013-52_IRB#RP-2013-39.

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Payer designated under section 3504.

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In certain circumstances, the IRS may designate a third-party payer to perform the acts of an employer. The IRS will designate a third-party payer on behalf of an employer if the third party has a service agreement with the employer. A service agreement is an agreement between the third-party payer and an employer in which the third-party payer (1) asserts it is the employer of individuals performing services for the employer; (2) pays wages to the individuals that perform services for the employer; and (3) assumes responsibility to withhold, report, and pay federal employment taxes for the wages it pays to the individuals who perform services for the employer.

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A payer designated under section 3504 performs tax duties under the service agreement using its own EIN. If the IRS designates a third-party payer under section 3504, the designated payer and the employer are jointly liable for the employment taxes and related tax duties for which the third-party payer is designated.

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For more information on a payer designated under section 3504, see Regulations section 31.3504-2.

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Certified professional employer organization (CPEO).

+ + +

The Stephen Beck, Jr., ABLE Act of 2014 required the IRS to establish a voluntary certification program for professional employer organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, CPEOs must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a CPEO contract, you may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed on wages and other compensation paid by the CPEO to such employees.

+ + +

CPEOs must complete Schedule R (Form 940), Schedule R (Form 941), or Schedule R (Form 943) when filing an aggregate Form 940, Form 941, or Form 943, respectively. CPEOs file Form 8973 to notify the IRS that they started or ended a service contract with a customer. To become a CPEO, the organization must apply through the IRS Online Registration System. For more information or to apply to become a CPEO, go to IRS.gov/CPEO. Also see Revenue Procedure 2023-18.

+ + +
+

Tip:

+ +

If both an employer and a section 3504 authorized agent (or CPEO or other third-party payer) paid wages to an employee during a quarter, both the employer and the section 3504 authorized agent (or CPEO or other third-party payer, if applicable) should file Form 941 reporting the wages each entity paid to the employee during the applicable quarter and issue Forms W-2 reporting the wages each entity paid to the employee during the year.

+
+
+
+ +
+
+ +

17. Federal Agency Certifying Requirements of Federal Income Taxes Withheld From U.S. Government Employees Working in, or Federal Pension Recipients Residing in, American Samoa, the CNMI, and Guam

+
+ +
+
+ +

Special Certifying Requirements for Federal Agencies

+ +

This section sets forth the legal authorities requiring federal agencies to certify to the IRS the amount of federal income taxes withheld from amounts paid to U.S. Government employees working in, as well as federal civilian and military pensioners residing in, American Samoa, the CNMI, and Guam. As noted below, these special certifying requirements don’t apply to federal agencies who have employees working in Puerto Rico or the USVl.

+ +
+
+ +

American Samoa

+ +

Code sections 931(a), 931(d), and 7654 provide that the U.S. Government is required to transfer (“cover over”) to the Treasury of American Samoa the federal income taxes withheld on amounts paid to military and civilian employees and pensioners who are residents of American Samoa. The effect of these provisions is that the federal government transfers on at least an annual basis the federal income taxes withheld or collected from its employees and pensioners who are residents of American Samoa to the American Samoa Treasury. In order for the federal government to cover over these income taxes as required by law, federal agencies must certify the amount of federal income taxes withheld or collected from its employees and pensioners by following the procedures discussed under Certification Procedures, later in this section.

+
+ +
+
+ +

Commonwealth of the Northern Mariana Islands

+ +

Code section 7654 and 48 U.S.C. section 1681 (P.L. 94-241, section 703(b)) provide that the U.S. Government is required to cover over to the Treasury of the CNMI the federal income taxes withheld on amounts paid to military and civilian employees and pensioners who are residents of the CNMI. The effect of these provisions is that the federal government transfers on at least an annual basis the federal income taxes withheld or collected from its employees and pensioners who are residents of the CNMI to the CNMI Treasury. In order for the federal government to cover over these federal income taxes as required by law, federal agencies must certify the amount of federal income taxes withheld or collected from its employees and pensioners by following the procedures discussed under Certification Procedures, later in this section. As discussed in the Caution next, federal agencies aren’t required to certify the amount of local CNMI taxes that are withheld or collected.

+ +
+

Caution:

+ +

The U.S. Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 U.S.C. section 5517 in December 2006. Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees whose regular place of federal employment is in the CNMI. Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. The 5517 agreement isn’t applicable to payments made to pensioners and compensation paid to members of the U.S. Armed Forces who are stationed in the CNMI but have a state of legal residence outside the CNMI. For more information, including details on completing Form W-2, go to IRS.gov/5517Agreements.

+
+
+ +
+
+ +

Guam

+ +

Code section 7654 and 48 U.S.C. section 1421(h) provide that the U.S. Government is required to cover over to the Treasury of Guam the federal income taxes withheld on amounts paid to military and civilian employees and pensioners who are residents of Guam. The effect of these provisions is that the federal government transfers on at least an annual basis the federal income taxes withheld or collected from its employees and pensioners who are residents of Guam to the Guam Treasury. In order for the federal government to cover over these federal income taxes as required by law, federal agencies must certify the amount of federal income taxes withheld or collected from its employees by following the procedures discussed under Certification Procedures, later in this section.

+
+ +
+
+ +

Puerto Rico

+ +

These special certifying requirements don’t apply to federal agencies who have employees working in Puerto Rico.

+ +
+

Caution:

+ +

The U.S. Treasury Department and Puerto Rico entered into an agreement under 5 U.S.C. section 5517 in November 1988. Under this agreement, all federal employers (including the Department of Defense) are required to withhold Puerto Rico income taxes (rather than federal income taxes) and deposit the Puerto Rico taxes with the Puerto Rico Treasury for employees whose regular place of federal employment is in Puerto Rico. Federal employers are also required to file quarterly and annual reports with the Puerto Rico tax department. The 5517 agreement isn’t applicable to payments made to pensioners and compensation paid to members of the U.S. Armed Forces who are stationed in Puerto Rico but have a state of legal residence outside Puerto Rico. For more information, including details on completing Form W-2, go to IRS.gov/5517Agreements.

+
+
+ +
+
+ +

U.S. Virgin Islands

+ +

These special certifying requirements don’t apply to federal agencies who have employees working in the USVI.

+
+
+ +
+
+ +

“Federal Income Taxes” From American Samoa, the CNMI, or Guam

+ +

This section describes what “federal income taxes” are subject to these certification procedures.

+ +

For purposes of these cover over certification requirements, the term “federal income taxes” includes federal income taxes that have been withheld from compensation and other amounts paid to and deposited into the U.S. Treasury on any of the following.

+ +
+

a.

+ +

Federal government civilian employees who are residents of American Samoa, the CNMI, or Guam.

+
+ +
+

b.

+ +

Recipients (including survivors) of federal pensions (civilian or military) who are residents of American Samoa, the CNMI, or Guam.

+
+ +
+

c.

+ +

Military personnel stationed in American Samoa, the CNMI, or Guam.

+
+ +
+

d.

+ +

Military personnel not stationed in American Samoa, the CNMI, or Guam but who have a state of legal residence in any of these territories.

+
+ +
+

e.

+ +

Employees of a service or social organization associated with a military or civilian agency in American Samoa, the CNMI, or Guam.

+
+
+ +
+
+ +

Certification Procedures

+ +

This section contains the procedures federal agencies must follow to certify to the IRS the amount of “federal income taxes” paid to and deposited into the U.S. Treasury. All departments and agencies of the federal government (as well as service and social organizations associated with a military or civilian federal entity) that withhold federal income taxes on amounts paid to employees and pensioners of the United States (or any agency thereof) as provided herein must certify to the IRS each calendar quarter the total amount of federal income taxes withheld that have been deposited into the U.S. Treasury. Federal agencies must submit a separate certification for federal income taxes creditable to American Samoa, the CNMI, and Guam, as applicable.

+ +

Except as provided below, these certifications should be in the form of a letter and should include:

+ +
+
    +
  1. +

    A citation to Pub. 15 as the authority for the certification,

    +
    2. +
  2. +

    The name of the federal certifying agency or department,

    +
    3. +
  3. +

    The certifying agency’s EIN,

    +
    4. +
  4. +

    The calendar quarter and fiscal year covered by the certification,

    +
    5. +
  5. +

    The total number of individuals covered by the certification, and

    +
    6. +
  6. +

    The aggregate dollar amount of federal income taxes withheld on all individuals covered by the certification.

    +
    7. +
+
+ +

+ +

A federal government department or agency that submits a certification on behalf of another department or agency must include the name and EIN of each subordinate or designated federal department or agency included, along with the required data for each subordinate or designated department or agency. In this instance, the certifying agency must send the certification at least on an annual basis, no later than February 14.

+ +

In addition, federal government agencies certifying for compensation paid to military personnel not stationed in American Samoa, the CNMI, or Guam but who have a state of legal residence in one of these territories must provide each servicemember’s name, SSN, amount of annual salary paid, and total amount of annual federal income tax withheld.

+ +

The amounts shown in the certification must agree with the amounts of federal income tax withheld and reported on the quarterly federal tax return(s) of the agency (Form 941).

+ +

Federal agencies must submit these certifications on a quarterly basis no later than 45 days after the close of each calendar quarter as follows.

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + +
Quarter Due
First quarter (ending March 31)May 15
Second quarter (ending June 30)Aug. 14
Third quarter (ending September 30)Nov. 14
Fourth quarter (ending December 31)Feb. 14
+
+ +

+ +

Federal agencies should mail this certification to the following address.

+ +
Internal Revenue Service
+Revenue Systems and Analysis
+Attn: OS:CFO:FM:RA:S (77K St)
+1111 Constitution Ave NW
+CFO/FM - Mail Stop 6167
+Washington, DC 20224
+Fax: 202-803-9691
+ +

+
+ +
+
+ +

How To Get Tax Help

+ + +

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

+ +
+

Tax reform.

+ +

Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes.

+
+ +
+

Preparing and filing your tax return.

+ +

Go to IRS.gov/EmploymentEfile for more information on filing your employment tax returns electronically.

+
+ +
+

Getting answers to your tax questions.

+ +

On IRS.gov, you can get up-to-date information on current events and changes in tax law.

+ +
+
    +
  • +

    IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

    +
    • +
  • +

    IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

    +
    • +
  • +

    You may also be able to access tax information in your e-filing software.

    +
    • +
+
+ +

+
+ +
+

Need someone to prepare your tax return?

+ +

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

+ +
+
    +
  • +

    Primarily responsible for the overall substantive accuracy of your return,

    +
    • +
  • +

    Required to sign the return, and

    +
    • +
  • +

    Required to include their preparer tax identification number (PTIN).

    +
    • +
+
+ +

+
+ +
+

Caution:

+ +

Although the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

+
+ +
+

Employers can register to use Business Services Online.

+ +

The SSA offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2 and Form W-2c.

+
+ +
+

Business tax account.

+ +

If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/BusinessAccount for more information.

+
+ +
+

IRS social media.

+ +

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your identification number (EIN or SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

+ +

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

+ +
+ +
+ +

+
+ +
+

Online tax information in other languages.

+ +

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

+
+ +
+

Over-the-Phone Interpreter (OPI) Service.

+ +

The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.

+
+ +
+

Accessibility Helpline available for taxpayers with disabilities.

+ +

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline doesn’t have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

+
+ +
+

Disasters.

+ +

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

+
+ +
+

Getting tax forms and publications.

+ +

Go to IRS.gov/Forms to view, download, or print most of the forms, instructions, and publications you may need. Or you can go to IRS.gov/OrderForms to place an order.

+
+ +
+

Getting tax publications and instructions in eBook format.

+ +

Download and view most tax publications and instructions (including Pub. 15) on mobile devices as eBooks at IRS.gov/eBooks.

+ +

IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

+
+ +
+

Get a transcript of your return.

+ +

You can now access Form 940, Form 941, Form 943, Form 944, and Form 945 return transcripts for tax years 2023 and later using your IRS business tax account. For more information, go to IRS.gov/BusinessTranscript. To access your IRS business tax account, go to IRS.gov/BusinessAccount.

+
+ +
+

Using direct deposit.

+ +

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

+
+ +
+

Reporting and resolving your tax-related identity theft issues.

+ +

+ +
+
    +
  • +

    Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your EIN is used to file a fraudulent return or to claim a refund or credit.

    +
    • +
+
+ +
+
    +
  • +

    The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

    +
    • +
  • +

    Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your EIN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

    +
    • +
+
+ +

+
+ +
+

Making a tax payment.

+ +

The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Pay for information on how to make a payment using any of the following options.

+ +
+
    +
  • +

    IRS Direct Pay: Pay taxes from your bank account. It’s free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment.

    +
    • +
  • +

    Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.

    +
    • +
  • +

    Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

    +
    • +
  • +

    Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required.

    +
    • +
  • +

    Check or Money Order: Mail your payment to the address listed on the notice or instructions.

    +
    • +
  • +

    Cash: You may be able to pay your taxes with cash at a participating retail store.

    +
    • +
  • +

    Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

    +
    • +
+
+ +

+ +
+

Note:

+ +

The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

+
+
+ +
+

What if I can’t pay now?

+ +

Go to IRS.gov/Pay for more information about your options.

+ +
+
    +
  • +

    Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

    +
    • +
  • +

    Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.

    +
    • +
+
+ +

+
+ +
+

Understanding an IRS notice or letter you’ve received.

+ +

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

+
+ +
+

IRS Document Upload Tool.

+ +

You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT.

+
+ +
+

Contacting your local TAC.

+ +

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

+
+ +

————————————————————————

+ +

Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

+ +
+
+ +

The Taxpayer Advocate Service (TAS) Is Here To Help You

+ +
+
+ +
+
+
+

What Is the Taxpayer Advocate Service?

+
+
+
+ +

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

+
+ +
+
+ +
+
+
+

How Can TAS Help Me?

+
+
+
+ +

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free.

+ +
+
    +
  • +

    TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

    +
    • +
  • +

    To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov. The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

    +
    • +
  • +

    TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include any personal identifiable information.)

    +
    • +
+
+ +

+
+ +
+
+ +
+
+
+

How Do I Contact TAS?

+
+
+
+ +

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

+ +
+ +
+ +

+
+ +
+
+ +
+
+
+

What Are My Rights as a Taxpayer?

+
+
+
+ +

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

+
+
+
+
+ +
+
+
+
+

Publication 15 - Additional Material

+
+
+
+
+ +
+
+
+
+

Index

+
+
+
+ +
+
+

A

+ +
+
Accuracy of deposits rule, Accuracy of Deposits Rule
+
Additional Medicare Tax, Additional Medicare Tax withholding., Additional Medicare Tax withholding adjustments.
+
Adjustments, 13. Reporting Adjustments to Forms 941, Form 943, or Form 944
+
Agricultural labor, 14. Federal Unemployment (FUTA) Tax
+
Aliens, nonresident, Withholding federal income taxes on the wages of nonresident alien employees., Withholding social security and Medicare taxes on nonresident alien employees.
+
Allocated tips, Allocated tips.
+
Archer MSAs, Health savings accounts (HSAs) and medical savings accounts (MSAs).
+
Assistance (see Tax help)
+
+
+ +
+

B

+ +
+
Backup withholding, What’s New, Nonpayroll Federal Income Tax Withholding
+
Business expenses, employee, Employee business expense reimbursements.
+
+
+ +
+

C

+ +
+
Calendar, Calendar
+
Certified professional employer organizations (CPEOs), Reminders, Certified professional employer organization (CPEO).
+
Change of business address or responsible party, Change of Business Address or Responsible Party
+
Commodity wages, Noncash wages, including commodity wages, paid to farmworkers.
+
Correcting employment taxes, Correcting employment taxes.
+
Correcting errors (prior period adjustments), Prior-Period Adjustments
+
Crew leaders, Crew leaders.
+
Criminal prosecution , Deposit Penalties
+
+
+ +
+

D

+ +
+
Delivery services, private, Private Delivery Services (PDSs)
+
Depositing taxes
+
+
+
Penalties, Deposit Penalties
+
Rules, 11. Depositing Taxes
+
+
+
Differential wage payments, Reminders, Differential wage payments.
+
Direct deposit of employment tax refunds now available, What’s New
+
Disaster tax relief, Reminders
+
+
+ +
+

E

+ +
+
E-file , Electronic filing by reporting agents.
+
E-news for payroll professionals, E-News for Payroll Professionals
+
Election worker, State and local government employers.
+
Electronic deposit requirement, Electronic deposit requirement.
+
Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement.
+
Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents.
+
Electronic payments, What’s New
+
Eligibility for employment, Hiring New Employees
+
Employees defined, Employee status under common law.
+
Employer identification number (EIN), 1. Employer Identification Number (EIN)
+
Employer responsibilities, Employer Responsibilities
+
+
+ +
+

F

+ +
+
Family employees, 3. Family Employees
+
Farmworkers, Farmworkers.
+
Federal agency certifying requirements, 17. Federal Agency Certifying Requirements of Federal Income Taxes Withheld From U.S. Government Employees Working in, or Federal Pension Recipients Residing in, American Samoa, the CNMI, and Guam
+
Final return, Final return.
+
Foreign persons treated as American employers, Foreign persons treated as American employers.
+
Fringe benefits, Fringe benefits.
+
Fringe Benefits
+
+
+
Social security and Medicare taxes withholding on fringe benefits, Withholding social security and Medicare taxes on fringe benefits.
+
+
+
FUTA tax, 14. Federal Unemployment (FUTA) Tax
+
+
+ +
+

G

+ +
+
Government employees, nonfederal, 14. Federal Unemployment (FUTA) Tax
+
Government employers, Federal government employers.
+
+
+ +
+

H

+ +
+
H-2A visa holders, Compensation paid to H-2A visa holders.
+
Health insurance plans, Health insurance plans.
+
Health savings accounts (HSAs), Health savings accounts (HSAs) and medical savings accounts (MSAs).
+
Hiring new employees, Hiring New Employees
+
Household employees, Exceptions.
+
How To Figure Social Security and Medicare Taxes
+
+
+
Deducting the tax, Deducting the tax.
+
Sick pay, Sick pay payments.
+
Taxes paid by employer, Employee’s portion of taxes paid by employer.
+
+
+
+
+ +
+

I

+ +
+
Identity protection services, Identity protection services.
+
Income tax withholding, Federal Income Tax Withholding
+
Information returns, What’s New, Information Returns
+
International social security agreements, International social security agreements.
+
+
+ +
+

L

+ +
+
Long-term-care insurance, Health insurance plans.
+
Lookback period, When To Deposit
+
+
+ +
+

M

+ +
+
Meals and lodging, Meals and lodging.
+
Medicaid waiver payments, Reminders
+
Medical care, Medical care reimbursements.
+
Medical savings accounts (MSAs), Health savings accounts (HSAs) and medical savings accounts (MSAs).
+
Medicare tax, Social Security and Medicare Taxes
+
Mileage, Per diem or other fixed allowance.
+
Monthly deposit schedule, Monthly Deposit Schedule
+
Motion picture project employers, Motion picture project employers.
+
Moving expense reimbursement, What’s New
+
+
+ +
+

N

+ +
+
New employees, Hiring New Employees
+
Noncash wages, Noncash wages, including commodity wages, paid to farmworkers., Wages not paid in money.
+
Nonemployee compensation, Nonpayroll Federal Income Tax Withholding
+
+
+ +
+

O

+ +
+
Outsourcing payroll duties, Reminders
+
Overtime compensation, What’s New, Overtime compensation.
+
+
+ +
+

P

+ +
+
Part-time workers, Part-Time Workers
+
Payroll period, 8. Payroll Period
+
Payroll service provider (PSP), Payroll service provider (PSP).
+
Penalties, Deposit Penalties, Penalties.
+
Private delivery services (PDSs), Private Delivery Services (PDSs)
+
Publications (see Tax help)
+
+
+ +
+

Q

+ +
+
Qualified small business payroll tax credit for increasing research activities, Reminders
+
+
+ +
+

R

+ +
+
Reconciling Forms W-2 and Forms 941 or Form 944, Reconciling Forms W-2 and W-3 with Forms 941, Form 943, or Form 944.
+
Recordkeeping, Recordkeeping
+
Reimbursements, Employee business expense reimbursements.
+
Repayments, wages, Wage Repayments
+
Reporting agent, Reporting agent.
+
+
+ +
+

S

+ +
+
Seasonal employers, Exceptions.
+
Semiweekly deposit schedule, Semiweekly Deposit Schedule
+
Severance payments, Reminders
+
Share farmers, Share farmers.
+
Sick pay, Sick pay.
+
Social security and Medicare taxes, Social Security and Medicare Taxes
+
Social security number, employee, 4. Employee’s Social Security Number (SSN)
+
Spouse, Business Owned and Operated by Spouses
+
Standard mileage rate, Per diem or other fixed allowance.
+
Statutory employees, Statutory employees.
+
Statutory nonemployees, Statutory nonemployees.
+
Successor employer, Successor employer., Successor employer.
+
Supplemental wages, What’s New, 7. Supplemental Wages
+
+
+ +
+

T

+ +
+
Tax help, How To Get Tax Help
+
Telephone help, Telephone Help
+
Third-party payer arrangements, 16. Third-Party Payer Arrangements
+
Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay.
+
Tip rate determination agreement, Tip Rate Determination and Education Program.
+
Tip rate determination and education program, Tip Rate Determination and Education Program.
+
Tips, What’s New, 6. Tips, Tips are treated as supplemental wages.
+
Trust fund recovery penalty, Trust fund recovery penalty.
+
+
+ +
+

U

+ +
+
Unemployment tax, federal, 14. Federal Unemployment (FUTA) Tax
+
+
+ +
+

V

+ +
+
Vacation pay, Vacation pay.
+
+
+ +
+

W

+ +
+
Wage repayments, Wage Repayments
+
Wages defined, 5. Wages and Other Compensation
+
Wages not paid in money, Wages not paid in money.
+
Where to get and file Form SS-5 in the U.S. territories, Where to get and file Form SS-5 in the U.S. territories.
+
Withholding
+
+
+
Backup, Nonpayroll Federal Income Tax Withholding
+
Certificate, Using Form W-4 to figure withholding.
+
Exemption, Exemption from federal income tax withholding.
+
Fringe benefits, Withholding federal income tax on fringe benefits.
+
Income tax, Federal Income Tax Withholding, Federal Income Tax Withholding
+
Levies, Amounts exempt from levy on wages, salary, and other income.
+
Nonresident aliens, Withholding social security and Medicare taxes on nonresident alien employees.
+
Pensions and annuities, Nonpayroll Federal Income Tax Withholding
+
Social security and Medicare taxes, Social Security and Medicare Taxes
+
Tips, Tips are treated as supplemental wages.
+
+
+
+
+ +
+

Z

+ +
+
Zero wage return, Reminders
+
+
+
+
+
+
+
+
+ +
+
+ +
+
+ + +
+
+
+
+ +
+ +
+ + +
+
+ +
+ + + + + + + + + diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2008_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2008_extract.pdf new file mode 100644 index 00000000..4130900e Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2008_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2008_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2008_extract.pdf.txt new file mode 100644 index 00000000..4e0fd9ac --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2008_extract.pdf.txt @@ -0,0 +1,70 @@ +Page 3 of 19 of Publication 926 15:17 - 1-FEB-2008 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + +U.S. Citizenship and Immigration Services (USCIS) Form +I-9, Employment Eligibility Verification. No later than the +first day of work, the employee must complete the em- + Do You Need To Pay +ployee section of the form by providing certain required Employment Taxes? +information and attesting to his or her current work eligibil- +ity status in the United States. You must complete the If you have a household employee, you may need to +employer section by examining documents presented by withhold and pay social security and Medicare taxes, pay +the employee as evidence of his or her identity and em- federal unemployment tax, or both. To find out, +ployment eligibility. Acceptable documents to establish read Table 1. +identity and employment eligibility are listed on Form I-9. You do not need to withhold federal income tax from +You should keep the completed Form I-9 in your own your household employee’s wages. But if your employee +records. Do not submit it to the IRS, the USCIS, or any asks you to withhold it, you can. See Do You Need To +other government or other entity. The form must be kept Withhold Federal Income Tax? on page 6. +available for review upon notice by an authorized U.S. +Government official. If you need to pay social security, Medicare, or federal + Two copies of Form I-9 are contained in the Handbook unemployment tax or choose to withhold federal income +for Employers (Form M-274) published by the USCIS. tax, read Table 2 on page 4 for an overview of what you + may need to do. + Call the USCIS at 1-800-870-3676 to order the + Handbook for Employers. If you have questions If you do not need to pay social security, Medi- + about the employment eligibility verification pro- TIP care, or federal unemployment tax and do not +cess or other immigration-related employment matters, choose to withhold federal income tax, read +contact the USCIS Office of Business Liaison at State employment taxes, next. The rest of this publication +1-800-357-2099. does not apply to you. + + You also can visit the USCIS website at State employment taxes. You should contact your state + www.uscis.gov to get Form I-9. unemployment tax agency to find out whether you need to + pay state unemployment tax for your household employee. + For the address and phone number, see the Appendix + For more information, see Employee’s Social Security near the end of the publication. You should also determine +Number (SSN) in Publication 15 (Circular E), Employer’s if you need to pay or collect other state employment taxes +Tax Guide. or carry workers’ compensation insurance. + + Social Security and Medicare Taxes + The social security tax pays for old-age, survivors, and + disability benefits for workers and their families. The Medi- + care tax pays for hospital insurance. + +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,600 or more in 2008 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3% of cash wages. + Do not count wages you pay to — • Your employee’s share is 7.65%. + • Your spouse, (You can choose to pay it yourself and not + • Your child under the age of 21, withhold it.) + • Your parent (see page 4 for an exception), or • Your share is a matching 7.65%. + • Any employee under the age of 18 at any time in + 2008 (see page 4 for an exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2007 or 2008 to household • The tax is usually 0.8% of cash wages. + employees. + • Wages over $7,000 a year per employee are not + Do not count wages you pay to — taxed. + • Your spouse, • You also may owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + + +Publication 926 (2008) Page 3 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2009_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2009_extract.pdf new file mode 100644 index 00000000..d8c993f4 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2009_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2009_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2009_extract.pdf.txt new file mode 100644 index 00000000..7dc391d2 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2009_extract.pdf.txt @@ -0,0 +1,73 @@ +Page 3 of 23 of Publication 926 15:53 - 10-MAR-2009 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + +More information. More information about who is an em- contact the USCIS Office of Business Liaison at +ployee is in Publication 15-A, Employer’s Supplemental 1-800-357-2099. +Tax Guide. + You also can visit the USCIS website at + www.uscis.gov to get Form I-9. + +Can Your Employee Legally +Work in the United States? For more information, see Employee’s Social Security + Number (SSN) in Publication 15 (Circular E), Employer’s + Tax Guide. + It is unlawful for you knowingly to hire or continue + ! to employ an alien who cannot legally work in the + United States. + Do You Need To Pay +CAUTION + + + When you hire a household employee to work for you on +a regular basis, you and the employee must complete the Employment Taxes? +U.S. Citizenship and Immigration Services (USCIS) Form +I-9, Employment Eligibility Verification. No later than the If you have a household employee, you may need to +first day of work, the employee must complete the em- withhold and pay social security and Medicare taxes, pay +ployee section of the form by providing certain required federal unemployment tax, or both. To find out, +information and attesting to his or her current work eligibil- read Table 1. +ity status in the United States. You must complete the You do not need to withhold federal income tax from +employer section by examining documents presented by your household employee’s wages. But if your employee +the employee as evidence of his or her identity and em- asks you to withhold it, you can. See Do You Need To +ployment eligibility. Acceptable documents to establish Withhold Federal Income Tax? on page 6. +identity and employment eligibility are listed on Form I-9. If you need to pay social security, Medicare, or federal +You should keep the completed Form I-9 in your own unemployment tax or choose to withhold federal income +records. Do not submit it to the IRS, the USCIS, or any tax, read Table 2 on page 4 for an overview of what you +other government or other entity. The form must be kept may need to do. +available for review upon notice by an authorized U.S. + If you do not need to pay social security, Medi- +Government official. TIP care, or federal unemployment tax and do not + Two copies of Form I-9 are contained in the Handbook choose to withhold federal income tax, read +for Employers (Form M-274) published by the USCIS. State employment taxes, next. The rest of this publication + Call the USCIS at 1-800-870-3676 to order the does not apply to you. + Handbook for Employers. If you have questions + about the employment eligibility verification pro- State employment taxes. You should contact your state +cess or other immigration-related employment matters, unemployment tax agency to find out whether you need to + +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,700 or more in 2009 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3% of cash wages. + Do not count wages you pay to— • Your employee’s share is 7.65%. + • Your spouse, (You can choose to pay it yourself and not + • Your child under the age of 21, withhold it.) + • Your parent (see page 4 for an exception), or • Your share is a matching 7.65%. + • Any employee under the age of 18 at any time in + 2009 (see page 4 for an exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2008 or 2009 to household • The tax is usually 0.8% of cash wages. + employees. + • Wages over $7,000 a year per employee are not + Do not count wages you pay to— taxed. + • Your spouse, • You also may owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + + +Publication 926 (2009) Page 3 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2010_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2010_extract.pdf new file mode 100644 index 00000000..99c609bf Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2010_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2010_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2010_extract.pdf.txt new file mode 100644 index 00000000..d637e40b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2010_extract.pdf.txt @@ -0,0 +1,71 @@ +Page 3 of 22 of Publication 926 8:20 - 28-JAN-2010 + +The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. + + + + +More information. More information about who is an em- verification process or other immigration-related employ- +ployee is in Publication 15-A, Employer’s Supplemental ment matters, contact the USCIS Office of Business Liai- +Tax Guide. son at 1-800-357-2099. + You also can visit the USCIS website at + www.uscis.gov to get Form I-9. +Can Your Employee Legally +Work in the United States? + For more information, see Employee’s Social Security + Number (SSN) in Publication 15 (Circular E), Employer’s + It is unlawful for you knowingly to hire or continue + Tax Guide. + ! +CAUTION + to employ an alien who cannot legally work in the + United States. + When you hire a household employee to work for you on +a regular basis, you and the employee must complete the Do You Need To Pay +U.S. Citizenship and Immigration Services (USCIS) Form +I-9, Employment Eligibility Verification. No later than the Employment Taxes? +first day of work, the employee must complete the em- +ployee section of the form by providing certain required If you have a household employee, you may need to +information and attesting to his or her current work eligibil- withhold and pay social security and Medicare taxes, pay +ity status in the United States. You must complete the federal unemployment tax, or both. To find out, +employer section by examining documents presented by read Table 1. +the employee as evidence of his or her identity and em- You do not need to withhold federal income tax from +ployment eligibility. Acceptable documents to establish your household employee’s wages. But if your employee +identity and employment eligibility are listed on Form I-9. asks you to withhold it, you can. See Do You Need To +You should keep the completed Form I-9 in your own + Withhold Federal Income Tax? on page 6. +records. Do not submit it to the IRS, the USCIS, or any +other government or other entity. The form must be kept If you need to pay social security, Medicare, or federal +available for review upon notice by an authorized U.S. unemployment tax or choose to withhold federal income +Government official. tax, read Table 2 on page 4 for an overview of what you + Two copies of Form I-9 are contained in the Handbook may need to do. +for Employers (Form M-274) published by the USCIS. If you do not need to pay social security, Medi- + Call the USCIS at 1-800-870-3676 to order the TIP care, or federal unemployment tax and do not + Handbook for Employers; or you may download choose to withhold federal income tax, read + the handbook at www.uscis.gov/portal/site/uscis. State employment taxes, next. The rest of this publication +If you have questions about the employment eligibility does not apply to you. + +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,700 or more in 2010 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3% of cash wages. + Do not count wages you pay to— • Your employee’s share is 7.65%. + • Your spouse, (You can choose to pay it yourself and not + • Your child under the age of 21, withhold it.) + • Your parent (see page 4 for an exception), or • Your share is a matching 7.65%. + • Any employee under the age of 18 at any time in + 2010 (see page 4 for an exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2009 or 2010 to household • The tax is usually 0.8% of cash wages. + employees. + • Wages over $7,000 a year per employee are not + Do not count wages you pay to— taxed. + • Your spouse, • You also may owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + + +Publication 926 (2010) Page 3 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2011_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2011_extract.pdf new file mode 100644 index 00000000..4ea3b51c Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2011_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2011_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2011_extract.pdf.txt new file mode 100644 index 00000000..94502920 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2011_extract.pdf.txt @@ -0,0 +1,68 @@ + • Domestic workers + • Drivers Can Your Employee Legally + • Health aides Work in the United States? + • Housekeepers + It is unlawful for you knowingly to hire or continue + • Maids + • Nannies + ! + CAUTION + to employ an alien who cannot legally work in the + United States. + • Private nurses When you hire a household employee to work for you on + a regular basis, you and the employee must complete the + • Yard workers U.S. Citizenship and Immigration Services (USCIS) Form + I-9, Employment Eligibility Verification. No later than the +Workers who are not your employees. If only the first day of work, the employee must complete the em- +worker can control how the work is done, the worker is not ployee section of the form by providing certain required +your employee but is self-employed. A self-employed information and attesting to his or her current work eligibil- +worker usually provides his or her own tools and offers ity status in the United States. You must complete the +services to the general public in an independent business. employer section by examining documents presented by + the employee as evidence of his or her identity and em- + A worker who performs child care services for you in his + ployment eligibility. Acceptable documents to establish +or her home generally is not your employee. + identity and employment eligibility are listed on Form I-9. + If an agency provides the worker and controls what work You should keep the completed Form I-9 in your own +is done and how it is done, the worker is not your em- records. Do not submit it to the IRS, the USCIS, or any +ployee. other government or other entity. The form must be kept + available for review upon notice by an authorized U.S. + Example. You made an agreement with John Peters to Government official. +care for your lawn. John runs a lawn care business and Two copies of Form I-9 are contained in the Handbook +offers his services to the general public. He provides his for Employers (Form M-274) published by the USCIS. +own tools and supplies, and he hires and pays any helpers + Call the USCIS at 1-800-870-3676 to order the +he needs. Neither John nor his helpers are your household + Handbook for Employers; or you may download +employees. + the handbook at www.uscis.gov. If you have + questions about the employment eligibility verification pro- +More information. More information about who is an em- cess or other immigration-related employment matters, +ployee is in Publication 15-A, Employer’s Supplemental contact the USCIS Office of Business Liaison at +Tax Guide. 1-800-357-2099. + +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,700 or more in 2011 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 13.3% of cash wages. + Do not count wages you pay to— • Your employee’s share is 5.65%. + • Your spouse, (You can choose to pay it yourself and not + • Your child under the age of 21, withhold it.) + • Your parent (see page 5 for an exception), or • Your share is 7.65%. + • Any employee under the age of 18 at any time in + 2011 (see page 5 for an exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2010 or 2011 to household • The tax is usually 0.8% of cash wages. After June + employees. 30, 2011, the tax is scheduled to decrease to + Do not count wages you pay to— 0.6% of cash wages. + • Your spouse, • Wages over $7,000 a year per employee are not + • Your child under the age of 21, or taxed. + • Your parent. • You also may owe state unemployment tax. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + + + + +Publication 926 (2011) Page 3 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2012_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2012_extract.pdf new file mode 100644 index 00000000..963c2ddc Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2012_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2012_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2012_extract.pdf.txt new file mode 100644 index 00000000..d22a1856 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2012_extract.pdf.txt @@ -0,0 +1,70 @@ + Example. You made an agreement with John Peters to available for review upon notice by an authorized U.S. +care for your lawn. John runs a lawn care business and Government official. +offers his services to the general public. He provides his Two copies of Form I-9 are contained in the Handbook +own tools and supplies, and he hires and pays any helpers for Employers (Form M-274) published by the USCIS. +he needs. Neither John nor his helpers are your household +employees. Call the USCIS at 1-800-870-3676 to order the + Handbook for Employers; or you may download +More information. More information about who is an em- the handbook at www.uscis.gov. If you have +ployee is in Publication 15-A, Employer’s Supplemental questions about the employment eligibility verification pro- + cess or other immigration-related employment matters, +Tax Guide. + contact the USCIS Office of Business Liaison at + 1-800-357-2099. + +Can Your Employee Legally You also can visit the USCIS website at + www.uscis.gov to get Form I-9. +Work in the United States? + For more information, see Employee’s Social Security + It is unlawful for you knowingly to hire or continue Number (SSN) in Publication 15 (Circular E), Employer’s + ! +CAUTION + to employ an alien who cannot legally work in the + United States. + Tax Guide. + + When you hire a household employee to work for you on +a regular basis, you and the employee must complete the Do You Need To Pay +U.S. Citizenship and Immigration Services (USCIS) Form +I-9, Employment Eligibility Verification. No later than the Employment Taxes? +first day of work, the employee must complete the em- +ployee section of the form by providing certain required If you have a household employee, you may need to +information and attesting to his or her current work eligibil- withhold and pay social security and Medicare taxes, pay + federal unemployment tax, or both. To find out, +ity status in the United States. You must complete the + read Table 1. +employer section by examining documents presented by +the employee as evidence of his or her identity and em- You do not need to withhold federal income tax from +ployment eligibility. Acceptable documents to establish your household employee’s wages. But if your employee +identity and employment eligibility are listed on Form I-9. asks you to withhold it, you can. See Do You Need To +You should keep the completed Form I-9 in your own Withhold Federal Income Tax, later. +records. Do not submit it to the IRS, the USCIS, or any If you need to pay social security, Medicare, or federal +other government or other entity. The form must be kept unemployment tax or choose to withhold federal income + + +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,800 or more in 2012 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 13.3% of cash wages. + Do not count wages you pay to— • Your employee’s share is 5.65%. + • Your spouse, (You can choose to pay it yourself and not + • Your child under the age of 21, withhold it.) + • Your parent (see Social Security and Medicare • Your share is 7.65%. + Taxes, later, for an exception), or + • Any employee under the age of 18 at any time in + 2012 (see Social Security and Medicare Taxes, + later, for an exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2011 or 2012 to household • The tax is 0.6% of cash wages. + employees. + • Wages over $7,000 a year per employee are not + Do not count wages you pay to— taxed. + • Your spouse, • You also may owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + + +Publication 926 (March 2012) Page 3 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2013_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2013_extract.pdf new file mode 100644 index 00000000..57a96c02 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2013_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2013_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2013_extract.pdf.txt new file mode 100644 index 00000000..df414b52 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2013_extract.pdf.txt @@ -0,0 +1,57 @@ +required to begin withholding Additional Medicare Tax in no employer share of Additional Medicare Tax. All wages +the pay period in which you pay wages in excess of that are subject to Medicare tax are subject to Additional +$200,000 to an employee and continue to withhold it each Medicare Tax withholding if paid in excess of the +pay period until the end of the calendar year. Additional $200,000 withholding threshold. +Medicare Tax is only imposed on the employee. There is +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,800 or more in 2013 to any one Withhold and pay social security and Medicare taxes. + household employee. The taxes are 15.3%1 of cash wages. + Do not count wages you pay to— Your employee's share is 7.65%1. + Your spouse, (You can choose to pay it yourself and not + Your child under the age of 21, withhold it.) + Your share is 7.65%. + Your parent (see Wages not counted, later, for an + exception), or + Any employee under the age of 18 at any time in + 2013 (see Wages not counted, later, for an + exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2012 or 2013 to household The tax is 6% of cash wages. + employees. Wages over $7,000 a year per employee are not + Do not count wages you pay to— taxed. + Your spouse, You also may owe state unemployment tax. + Your child under the age of 21, or + Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you +pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare +Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each +pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no +employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional +Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household Find out if the person can legally work in the United States. +employee: Find out if you need to pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By January 31, 2014: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax + Statement. +By February 28, 2014 (March 31, Send Copy A of Form W-2 to the Social Security Administration (SSA). +2014, if you file Form W­2 +electronically): +By April 15, 2014: File Schedule H (Form 1040), Household Employment Taxes, with your + 2013 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form + 1041). + If you do not have to file a return, file Schedule H by itself. + +Page 4 Publication 926 (2013) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2014_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2014_extract.pdf new file mode 100644 index 00000000..bc1f627b Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2014_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2014_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2014_extract.pdf.txt new file mode 100644 index 00000000..79569f20 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2014_extract.pdf.txt @@ -0,0 +1,57 @@ +the pay period in which you pay wages in excess of that are subject to Medicare tax are subject to Additional +$200,000 to an employee and continue to withhold it each Medicare Tax withholding if paid in excess of the +pay period until the end of the calendar year. Additional $200,000 withholding threshold. For more information on +Medicare Tax is only imposed on the employee. There is Additional Medicare Tax, visit IRS.gov and enter “Addi- +no employer share of Additional Medicare Tax. All wages tional Medicare Tax” in the search box. +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $1,900 or more in 2014 to any one Withhold and pay social security and Medicare taxes. + household employee. The taxes are 15.3%1 of cash wages. + Do not count wages you pay to— Your employee's share is 7.65%1. + Your spouse, (You can choose to pay it yourself and not + Your child under the age of 21, withhold it.) + Your share is 7.65%. + Your parent (see Wages not counted, later, for an + exception), or + Any employee under the age of 18 at any time in + 2014 (see Wages not counted, later, for an + exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2013 or 2014 to household The tax is 6% of cash wages. + employees. Wages over $7,000 a year per employee are not + Do not count wages you pay to— taxed. + Your spouse, You also may owe state unemployment tax. + Your child under the age of 21, or + Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you +pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare +Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each +pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no +employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional +Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household Find out if the person can legally work in the United States. +employee: Find out if you need to pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By February 2, 2015: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax + Statement. +By March 2, 2015 (March 31, Send Copy A of Form W-2 to the Social Security Administration (SSA). +2015, if you file Form W­2 +electronically): +By April 15, 2015: File Schedule H (Form 1040), Household Employment Taxes, with your + 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form + 1041). + If you do not have to file a return, file Schedule H by itself. + +Page 4 Publication 926 (2014) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2015_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2015_extract.pdf new file mode 100644 index 00000000..fe88edd5 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2015_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2015_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2015_extract.pdf.txt new file mode 100644 index 00000000..806bc3a3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2015_extract.pdf.txt @@ -0,0 +1,58 @@ +agencies.asp. You should also determine if you need to +pay or collect other state employment taxes or carry work- +ers' compensation insurance. + + +Table 1. Do You Need To Pay Employment Taxes? + +IF you ... THEN you need to ... +A– Pay cash wages of $1,900 or more in 2015 to any one Withhold and pay social security and Medicare taxes. + household employee. The taxes are 15.3%1 of cash wages. + Do not count wages you pay to— Your employee's share is 7.65%1. + Your spouse, (You can choose to pay it yourself and not + Your child under the age of 21, withhold it.) + Your share is 7.65%. + Your parent (see Wages not counted, later, for an + exception), or + Any employee under the age of 18 at any time in + 2015 (see Wages not counted, later, for an + exception). +B– Pay total cash wages of $1,000 or more in any Pay federal unemployment tax. + calendar quarter of 2014 or 2015 to household The tax is 6% of cash wages. + employees. Wages over $7,000 a year per employee are not + Do not count wages you pay to— taxed. + Your spouse, You also may owe state unemployment tax. + Your child under the age of 21, or + Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you +pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare +Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each +pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no +employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional +Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you do not need to pay any federal employment taxes. But you may still need to +pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household Find out if the person can legally work in the United States. +employee: Find out if you need to pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By February 1, 2016: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax + Statement. +By February 29, 2016 (March 31, Send Copy A of Form W-2 to the Social Security Administration (SSA). +2016, if you file Form W­2 +electronically): +By April 18, 2016: File Schedule H (Form 1040), Household Employment Taxes, with your + 2015 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form + 1041). + If you do not have to file a return, file Schedule H by itself. + +Page 4 Publication 926 (2015) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2016_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2016_extract.pdf new file mode 100644 index 00000000..3567ef72 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2016_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2016_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2016_extract.pdf.txt new file mode 100644 index 00000000..f1d39bdb --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2016_extract.pdf.txt @@ -0,0 +1,64 @@ +tax, read Table 2 for an overview of what you may need to pay state unemployment tax for your household em- +do. ployee. For a list of state unemployment tax agencies, + visit the U.S. Department of Labor's website at + If you don't need to pay social security, Medicare, + www.workforcesecurity.doleta.gov/unemploy/ + TIP or federal unemployment tax and don't choose to + agencies.asp. You should also determine if you need to + withhold federal income tax, read State employ- + pay or collect other state employment taxes or carry work- +ment taxes, next. The rest of this publication doesn't apply + ers' compensation insurance. +to you. + +State employment taxes. You should contact your state +unemployment tax agency to find out whether you need to + +Table 1. Do You Need To Pay Employment Taxes? + IF you ... THEN you need to ... + A– Pay cash wages of $2,000 or more in 2016 to any one Withhold and pay social security and Medicare taxes. + household employee. The taxes are 15.3%1 of cash wages. + Don't count wages you pay to— Your employee's share is 7.65%1. + Your spouse, (You can choose to pay it yourself and not withhold + Your child under the age of 21, it.) + Your share is 7.65%. + Your parent (see Wages not counted, later, for an + exception), or + Any employee under the age of 18 at any time in + 2016 (see Wages not counted, later, for an + exception). + B– Pay total cash wages of $1,000 or more in any calendar Pay federal unemployment tax. + quarter of 2015 or 2016 to household employees. The tax is 6% of cash wages. + Don't count wages you pay to— Wages over $7,000 a year per employee aren't taxed. + Your spouse, You also may owe state unemployment tax. + Your child under the age of 21, or + Your parent. + 1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to + an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare Tax in the + pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the + end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional + Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess + of the $200,000 withholding threshold. + Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay + state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + + When you hire a household Find out if the person can legally work in the United States. + employee: Find out if you need to pay state taxes. + When you pay your household Withhold social security and Medicare taxes. + employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. + By January 31, 2017: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax + Statement. + Send Copy A of Form W-2 to the Social Security Administration (SSA). + By April 18, 2017: File Schedule H (Form 1040), Household Employment Taxes, with your 2016 + federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). + If you don't have to file a return, file Schedule H by itself. + +Page 4 Publication 926 (2016) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2017_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2017_extract.pdf new file mode 100644 index 00000000..f62ce55c Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2017_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2017_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2017_extract.pdf.txt new file mode 100644 index 00000000..1bacb97b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2017_extract.pdf.txt @@ -0,0 +1,63 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $2,000 or more in 2017 to any one Withhold and pay social security and Medicare taxes. + household employee. The taxes are 15.3%1 of cash wages. + Don't count wages you pay to— Your employee's share is 7.65%1. (You can choose to pay it + Your spouse, yourself and not withhold it.) + Your child under the age of 21, Your share is 7.65%. + Your parent (see Wages not counted, later, for an + exception), or + Any employee under the age of 18 at any time in 2017 (see + Wages not counted, later, for an exception). +B– Pay total cash wages of $1,000 or more in any calendar quarter Pay federal unemployment tax. + of 2016 or 2017 to household employees. The tax is 6% of cash wages. + Don't count wages you pay to— Wages over $7,000 a year per employee aren't taxed. + Your spouse, You also may owe state unemployment tax. + Your child under the age of 21, or + Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in +excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay +wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional +Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to +Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment +taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By January 31, 2018: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the Social Security Administration (SSA). + Don't send Form W-2 to the SSA if you didn't withhold federal income tax and the social + security and Medicare wages were below $2,000 for 2017. +By April 17, 2018: File Schedule H (Form 1040), Household Employment Taxes, with your 2017 federal + income tax return (Form 1040, 1040NR, 1040-SS, or 1041). + If you don't have to file a return, file Schedule H by itself. + + If you don't need to pay social security, Medicare, Consequences of not paying employment taxes. If + TIP or federal unemployment tax and don't choose to you have a household employee and you're required to + withhold federal income tax, read State employ- withhold and pay employment taxes and you don't, you +ment taxes next. The rest of this publication doesn't apply will generally be liable for the employment taxes that you +to you. should've withheld and paid. See section 2 in Pub. 15 for + additional information. Interest and penalties may also be +State employment taxes. You should contact your state charged. You may have to pay a penalty if you don't give +unemployment tax agency to find out whether you need to Forms W-2 to your employees or file Copy A of the forms +pay state unemployment tax for your household em- with the SSA by the due dates. You may also have to pay +ployee. For a list of state unemployment tax agencies, a penalty if you don't show your employee's SSN on Form +visit the U.S. Department of Labor's website at W-2 or don't provide correct information on the form. +workforcesecurity.doleta.gov/unemploy/agencies.asp. +You should also determine if you need to pay or collect +other state employment taxes or carry workers' compen- +sation insurance. + +Page 4 Publication 926 (2017) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2018_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2018_extract.pdf new file mode 100644 index 00000000..0d263fce Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2018_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2018_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2018_extract.pdf.txt new file mode 100644 index 00000000..2f042489 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2018_extract.pdf.txt @@ -0,0 +1,69 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A– Pay cash wages of $2,100 or more in 2018 to any one Withhold and pay social security and Medicare taxes. + household employee. The taxes are 15.3%1 of cash wages. + Don't count wages you pay to— Your employee's share is 7.65%1. (You can choose to pay it + Your spouse, yourself and not withhold it.) + Your child under the age of 21, Your share is 7.65%. + Your parent (see Wages not counted, later, for an + exception), or + Any employee under the age of 18 at any time in 2018 (see + Wages not counted, later, for an exception). +B– Pay total cash wages of $1,000 or more in any calendar quarter Pay federal unemployment tax. + of 2017 or 2018 to household employees. The tax is 6% of cash wages. + Don't count wages you pay to— Wages over $7,000 a year per employee aren't taxed. + Your spouse, You also may owe state unemployment tax. + Your child under the age of 21, or + Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in +excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay +wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional +Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to +Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment +taxes. + +Don't submit it to the IRS, the USCIS, or any other govern- If you don't need to pay social security, Medicare, +ment or other entity. The form must be kept available for TIP or federal unemployment tax and don't choose to +review upon notice by an authorized U.S. Government of- withhold federal income tax, read State employ- +ficial. ment taxes next. The rest of this publication doesn't apply + to you. + For more information on completing Form I-9, see +M-274, Handbook for Employers, published by USCIS. + State employment taxes. You should contact your state + You can get Form I-9 and the USCIS Handbook unemployment tax agency to find out whether you need to + for Employers by visiting the USCIS website at pay state unemployment tax for your household em- + USCIS.gov/I-9-Central. ployee. For a list of state unemployment tax agencies, + visit the U.S. Department of Labor's website at + You can also call the USCIS at 1-800-870-3676 to + oui.doleta.gov/unemploy/agencies.asp. You should also + order the Handbook for Employers. If you have + determine if you need to pay or collect other state employ- + questions about the employment eligibility verifi- + ment taxes or carry workers' compensation insurance. +cation process or other immigration-related employment +matters, contact the USCIS Office of Business Liaison at Consequences of not paying employment taxes. If +1-800-357-2099. you have a household employee and you're required to + withhold and pay employment taxes and you don't, you + will generally be liable for the employment taxes that you +Do You Need To Pay should've withheld and paid. See section 2 in Pub. 15 for + additional information. Interest and penalties may also be +Employment Taxes? charged. You may have to pay a penalty if you don't give + Forms W-2 to your employees or file Copy A of the forms +If you have a household employee, you may need to with- with the SSA by the due dates. You may also have to pay +hold and pay social security and Medicare taxes, pay fed- a penalty if you don't show your employee's SSN on Form +eral unemployment tax, or both. To find out, read Table 1. W-2 or don't provide correct information on the form. + + You don't need to withhold federal income tax from +your household employee's wages. But if your employee Social Security and Medicare Taxes +asks you to withhold it, you can. See Do You Need To +Withhold Federal Income Tax, later. The social security tax pays for old-age, survivors, and + disability benefits for workers and their families. The Medi- + If you need to pay social security, Medicare, or federal care tax pays for hospital insurance. +unemployment tax or choose to withhold federal income +tax, read Table 2 for an overview of what you may need to Both you and your household employee may owe so- +do. cial security and Medicare taxes. Your share is 7.65% + +Page 4 Publication 926 (2018) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2019_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2019_extract.pdf new file mode 100644 index 00000000..bc3c0632 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2019_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2019_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2019_extract.pdf.txt new file mode 100644 index 00000000..39e73c45 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2019_extract.pdf.txt @@ -0,0 +1,65 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A Pay cash wages of $2,100 or more in 2019 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2019 (see + Wages not counted, later, for an exception). +B Pay total cash wages of $1,000 or more in any calendar quarter Pay federal unemployment tax. + of 2018 or 2019 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You also may owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of +$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 +to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. +There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if +paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + + You can get Form I-9 and the USCIS Handbook State employment taxes. You should contact your state + for Employers by visiting the USCIS website at unemployment tax agency to find out whether you need to + USCIS.gov/I-9-Central. pay state unemployment tax for your household em- + ployee. For a list of state unemployment tax agencies, + You can also call the USCIS at 800-870-3676 to visit the U.S. Department of Labor's website at + order the Handbook for Employers. If you have oui.doleta.gov/unemploy/agencies.asp. You should also + questions about the employment eligibility verifi- determine if you need to pay or collect other state employ- +cation process or other immigration-related employment ment taxes or carry workers' compensation insurance. +matters, contact the USCIS Office of Business Liaison at +800-357-2099. Consequences of not paying employment taxes. If + you have a household employee and you're required to + withhold and pay employment taxes and you don't, you + will generally be liable for the employment taxes that you +Do You Need To Pay should've withheld and paid. See section 2 in Pub. 15 for +Employment Taxes? additional information. Interest and penalties may also be + charged. You may have to pay a penalty if you don't give + Forms W-2 to your employees or file Copy A of the forms +If you have a household employee, you may need to with- with the SSA by the due dates. You may also have to pay +hold and pay social security and Medicare taxes, pay fed- a penalty if you don't show your employee's social security +eral unemployment tax, or both. To find out, read Table 1. number (SSN) on Form W-2 or don't provide correct infor- + You don't need to withhold federal income tax from mation on the form. +your household employee's wages. But if your employee +asks you to withhold it, you can. See Do You Need To +Withhold Federal Income Tax, later. Social Security and Medicare Taxes + If you need to pay social security, Medicare, or federal The social security tax pays for old-age, survivors, and +unemployment tax or choose to withhold federal income disability benefits for workers and their families. The Medi- +tax, read Table 2 for an overview of what you may need to care tax pays for hospital insurance. +do. + Both you and your household employee may owe so- + If you don't need to pay social security, Medicare, cial security and Medicare taxes. Your share is 7.65% + TIP or federal unemployment tax and don't choose to (6.2% for social security tax and 1.45% for Medicare tax) + withhold federal income tax, read State employ- of the employee's social security and Medicare wages. +ment taxes next. The rest of this publication doesn't apply Your employee's share is also 7.65% (6.2% for social se- +to you. curity tax and 1.45% for Medicare tax). In addition to with- + holding Medicare tax at 1.45%, you must withhold a 0.9% + Additional Medicare Tax from wages you pay to an + +Page 4 Publication 926 (2019) + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2020_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2020_extract.pdf new file mode 100644 index 00000000..12bb9a0b Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2020_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2020_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2020_extract.pdf.txt new file mode 100644 index 00000000..274c25e6 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2020_extract.pdf.txt @@ -0,0 +1,64 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A Pay cash wages of $2,200 or more in 2020 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2020 (see + Wages not counted, later, for an exception). +B Pay total cash wages of $1,000 or more in any calendar quarter Pay federal unemployment tax. + of 2019 or 2020 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You also may owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of +$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 +to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. +There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if +paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By February 1, 2021: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA + if you didn't withhold federal income tax and the social security and Medicare wages were + below $2,200 for 2020. +By April 15, 2021: File Schedule H (Form 1040 or 1040-SR), Household Employment Taxes, with your + 2020 federal income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041). + If you don't have to file a return, file Schedule H by itself. + +Social security and Medicare wages. You figure social Cash wages. Cash wages include wages you pay by +security and Medicare taxes on the social security and check, money order, etc. Cash wages don't include the +Medicare wages you pay your employee. value of food, lodging, clothing, transit passes, and other + If you pay your household employee cash wages of noncash items you give your household employee. How- +$2,200 or more in 2020, all cash wages you pay to that ever, cash you give your employee in place of these items +employee in 2020 (regardless of when the wages were is included in cash wages. +earned) up to $137,700 are social security wages and all Noncash wages paid to household employees aren't +cash wages are Medicare wages. However, any noncash subject to social security taxes or Medicare taxes; how- +wages you pay don't count as social security and Medi- ever, they are subject to federal income tax unless a spe- +care wages. cific exclusion applies. Report the value of taxable non- + If you pay the employee less than $2,200 in cash wa- cash wages in box 1 of Form W-2 together with cash +ges in 2020, none of the wages you pay the employee are wages. Don't show noncash wages in box 3 or in box 5 of +social security or Medicare wages and neither you nor Form W-2. See Do You Need To Withhold Federal In- +your employee will owe social security or Medicare tax on come Tax, later. Also see section 5 of Pub. 15 for more in- +those wages. formation on cash and noncash wages, and Pub. 15-B for + more information on fringe benefits. + +Publication 926 (2020) Page 5 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2021_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2021_extract.pdf new file mode 100644 index 00000000..343524a0 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2021_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2021_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2021_extract.pdf.txt new file mode 100644 index 00000000..0ab77fe4 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2021_extract.pdf.txt @@ -0,0 +1,64 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A Pay cash wages of $2,300 or more in 2021 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2021 (see + Wages not counted, later, for an exception). +B Pay total cash wages of $1,000 or more in any calendar quarter Pay federal unemployment tax. + of 2020 or 2021 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You may also owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of +$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 +to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. +There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if +paid in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By January 31, 2022: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA + if you didn't withhold federal income tax and the social security and Medicare wages were + below $2,300 for 2021. +By April 15, 2022: File Schedule H (Form 1040), Household Employment Taxes, with your 2021 federal + income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041). + If you don't have to file a return, file Schedule H by itself. + +tax, read Table 2 for an overview of what you may need to determine if you need to pay or collect other state employ- +do. ment taxes or carry workers' compensation insurance. + If you don't need to pay social security, Medicare, Consequences of not paying employment taxes. If + TIP or federal unemployment tax and don't choose to you have a household employee and you're required to + withhold federal income tax, read State employ- withhold and pay employment taxes and you don't, you +ment taxes next. The rest of this publication doesn't apply will generally be liable for the employment taxes that you +to you. should've withheld and paid. See section 2 in Pub. 15 for + additional information. Interest and penalties may also be +State employment taxes. You should contact your state charged. You may have to pay a penalty if you don't give +unemployment tax agency to find out whether you need to Forms W-2 to your employees or file Copy A of the forms +pay state unemployment tax for your household em- with the SSA by the due dates. You may also have to pay +ployee. For a list of state unemployment tax agencies, a penalty if you don't show your employee's social security +visit the U.S. Department of Labor's website at number (SSN) on Form W-2 or don't provide correct infor- +oui.doleta.gov/unemploy/agencies.asp. You should also mation on the form. + + + +Publication 926 (2021) Page 5 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2022_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2022_extract.pdf new file mode 100644 index 00000000..bc15e924 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2022_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2022_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2022_extract.pdf.txt new file mode 100644 index 00000000..d9eee1fd --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2022_extract.pdf.txt @@ -0,0 +1,64 @@ +Table 1. Do You Need To Pay Employment Taxes? + IF you ... THEN you need to ... + A Pay cash wages of $2,400 or more in 2022 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2022 (see + Wages not counted, later, for an exception). + B Pay total cash wages of $1,000 or more in any calendar quarter Pay FUTA tax. + of 2021 or 2022 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You may also owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. + 1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of + $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 + to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. + There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if + paid in excess of the $200,000 withholding threshold. + Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + + When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. + When you pay your household Withhold social security and Medicare taxes. + employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. + By January 31, 2023: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA + if you didn't withhold federal income tax and the social security and Medicare wages were + below $2,400 for 2022. + By April 18, 2023: File Schedule H (Form 1040), Household Employment Taxes, with your 2022 federal + income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041). + If you don't have to file a return, file Schedule H by itself. + +should've withheld and paid. See section 2 of Pub. 15 for (6.2% for social security tax and 1.45% for Medicare tax) +additional information. Interest and penalties may also be of the employee's social security and Medicare wages. +charged. You may have to pay a penalty if you don't give Your employee's share is also 7.65% (6.2% for social se- +Forms W-2 to your employees or file Copy A of the forms curity tax and 1.45% for Medicare tax). In addition to with- +with the SSA by the due dates. You may also have to pay holding Medicare tax at 1.45%, you must withhold a 0.9% +a penalty if you don't show your employee's SSN on Form Additional Medicare Tax from wages you pay to an em- +W-2 or don't provide correct information on the form. ployee in excess of $200,000 in a calendar year. You’re + required to begin withholding Additional Medicare Tax in + the pay period in which you pay wages in excess of +Social Security and Medicare Taxes $200,000 to an employee and continue to withhold it each + pay period until the end of the calendar year. Additional +The social security tax pays for old-age, survivors, and Medicare Tax is only imposed on the employee. There is +disability benefits for workers and their families. The Medi- no employer share of Additional Medicare Tax. All wages +care tax pays for hospital insurance. that are subject to Medicare tax are subject to Additional + Both you and your household employee may owe so- Medicare Tax withholding if paid in excess of the +cial security and Medicare taxes. Your share is 7.65% + +Publication 926 (2022) Page 5 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2023_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2023_extract.pdf new file mode 100644 index 00000000..524d1167 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2023_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2023_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2023_extract.pdf.txt new file mode 100644 index 00000000..d73e77f5 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2023_extract.pdf.txt @@ -0,0 +1,65 @@ +Table 1. Do You Need To Pay Employment Taxes? + IF you ... THEN you need to ... + A Pay cash wages of $2,600 or more in 2023 to any one Withhold and pay social security and Medicare taxes. + household employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2023 (see + Wages not counted, later, for an exception). + B Pay total cash wages of $1,000 or more in any calendar quarter Pay FUTA tax. + of 2022 or 2023 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You may also owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. + 1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of + $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 + to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. + There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if + paid in excess of the $200,000 withholding threshold. + Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + + When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. + When you pay your household Withhold social security and Medicare taxes. + employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. + By January 31, 2024: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA + if you didn't withhold federal income tax and the social security and Medicare wages were + below $2,600 for 2023. + By April 15, 2024: File Schedule H (Form 1040), Household Employment Taxes, with your 2023 federal + income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041). + If you don't have to file a return, file Schedule H by itself. + +Your employee's share is also 7.65% (6.2% for social se- Generally, you can use Table 3 to figure the +curity tax and 1.45% for Medicare tax). In addition to with- TIP amount of social security and Medicare taxes to +holding Medicare tax at 1.45%, you must withhold a 0.9% withhold from each wage payment. +Additional Medicare Tax from wages you pay to an em- +ployee in excess of $200,000 in a calendar year. You’re You’re responsible for payment of your employee's +required to begin withholding Additional Medicare Tax in share of the taxes as well as your own. You can either +the pay period in which you pay wages in excess of withhold your employee's share from the employee's wa- +$200,000 to an employee and continue to withhold it each ges or pay it from your own funds. If you decide to pay the +pay period until the end of the calendar year. Additional employee's share from your own funds, see Not withhold- +Medicare Tax is only imposed on the employee. There is ing the employee's share, later. Pay the taxes as dis- +no employer share of Additional Medicare Tax. All wages cussed under How Do You Make Tax Payments, later. +that are subject to Medicare tax are subject to Additional Also see What Forms Must You File, later. +Medicare Tax withholding if paid in excess of the +$200,000 withholding threshold. For more information on Social security and Medicare wages. You figure social +Additional Medicare Tax, go to IRS.gov/ADMT. security and Medicare taxes on the social security and + Medicare wages you pay your employee. + + +Publication 926 (2023) Page 5 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2024_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2024_extract.pdf new file mode 100644 index 00000000..6bd38012 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2024_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2024_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2024_extract.pdf.txt new file mode 100644 index 00000000..f6a68920 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2024_extract.pdf.txt @@ -0,0 +1,65 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A Pay cash wages of $2,700 or more in 2024 to any one household Withhold and pay social security and Medicare taxes. + employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • + Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2024 (see + Wages not counted, later, for an exception). +B Pay total cash wages of $1,000 or more in any calendar quarter Pay FUTA tax. + of 2023 or 2024 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You may also owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of +$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 +to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. +There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid +in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By January 31, 2025: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA if + you didn't withhold federal income tax and the social security and Medicare wages were + below $2,700 for 2024. +By April 15, 2025: File Schedule H (Form 1040), Household Employment Taxes, with your 2024 federal + income tax return (Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041). + If you don't have to file a return, file Schedule H by itself. + +with the SSA by the due dates. You may also have to pay employee's social security and Medicare wages. Your em- +a penalty if you don't show your employee's SSN on Form ployee's share is also 7.65% (6.2% for social security tax +W-2 or don't provide correct information on the form. and 1.45% for Medicare tax). In addition to withholding + Medicare tax at 1.45%, you must withhold a 0.9% Addi- + tional Medicare Tax from wages you pay to an employee in +Social Security and Medicare Taxes excess of $200,000 in a calendar year. You’re required to + begin withholding Additional Medicare Tax in the pay pe- +The Federal Insurance Contributions Act (FICA) provides riod in which you pay wages in excess of $200,000 to an +for a federal system of old-age, survivors, disability, and employee and continue to withhold it each pay period until +hospital insurance. The old-age, survivors, and disability the end of the calendar year. Additional Medicare Tax is +insurance part is financed by the social security tax. The only imposed on the employee. There is no employer +hospital insurance part is financed by the Medicare tax. share of Additional Medicare Tax. All wages that are sub- +Each of these taxes is reported separately. ject to Medicare tax are subject to Additional Medicare + Both you and your household employee may owe social Tax withholding if paid in excess of the $200,000 withhold- +security and Medicare taxes. Your share is 7.65% (6.2% ing threshold. For more information on Additional Medi- +for social security tax and 1.45% for Medicare tax) of the care Tax, go to IRS.gov/ADMT. + +Publication 926 (2024) 5 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2025_extract.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2025_extract.pdf new file mode 100644 index 00000000..77228662 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2025_extract.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2025_extract.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2025_extract.pdf.txt new file mode 100644 index 00000000..84883f64 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2025_extract.pdf.txt @@ -0,0 +1,66 @@ +Table 1. Do You Need To Pay Employment Taxes? +IF you ... THEN you need to ... +A Pay cash wages of $2,800 or more in 2025 to any one household Withhold and pay social security and Medicare taxes. + employee. • The taxes are 15.3%1 of cash wages. + Don't count wages you pay to: • Your employee's share is 7.65%.1 (You can choose to pay it + yourself and not withhold it.) + • Your spouse, + • + Your child under the age of 21, • Your share is 7.65%. + • Your parent (see Wages not counted, later, for an + exception), or + • Any employee under the age of 18 at any time in 2025 (see + Wages not counted, later, for an exception). +B Pay total cash wages of $1,000 or more in any calendar quarter Pay FUTA tax. + of 2024 or 2025 to household employees. • The tax is 6% of cash wages. + Don't count wages you pay to: • Wages over $7,000 a year per employee aren't taxed. + • Your spouse, • You may also owe state unemployment tax. + • Your child under the age of 21, or + • Your parent. +1 + In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of +$200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 +to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. +There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid +in excess of the $200,000 withholding threshold. +Note. If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. + +Table 2. Household Employer's Checklist + You may need to do the following things when you have a household employee. + +When you hire a household employee: Find out if the person can legally work in the United States. + Find out if you need to withhold and pay federal taxes. + Find out if you need to withhold and pay state taxes. +When you pay your household Withhold social security and Medicare taxes. +employee: Withhold federal income tax. + Decide how you will make tax payments. + Keep records. +By February 2, 2026: Get an employer identification number (EIN). + Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. + Send Copy A of Form W-2 with Form W-3 to the SSA. Don't send Form W-2 to the SSA if + you didn't withhold federal income tax and the social security and Medicare wages were + below $2,800 for 2025. +By April 15, 2026: File Schedule H (Form 1040) with your 2025 federal income tax return (Form 1040, + 1040-SR, 1040-SS, 1040-NR, or 1041). + If you don't have to file a return, file Schedule H by itself. + +for social security tax and 1.45% for Medicare tax) of the Tax withholding if paid in excess of the $200,000 withhold- +employee's social security and Medicare wages. Your em- ing threshold. For more information on Additional Medi- +ployee's share is also 7.65% (6.2% for social security tax care Tax, go to IRS.gov/ADMT. +and 1.45% for Medicare tax). In addition to withholding Generally, you can use Table 3 to figure the +Medicare tax at 1.45%, you must withhold a 0.9% Addi- + TIP amount of social security and Medicare taxes to +tional Medicare Tax from wages you pay to an employee in withhold from each wage payment. +excess of $200,000 in a calendar year. You’re required to +begin withholding Additional Medicare Tax in the pay pe- You’re responsible for payment of your employee's +riod in which you pay wages in excess of $200,000 to an share of the taxes as well as your own. You can either +employee and continue to withhold it each pay period until withhold your employee's share from the employee's wa- +the end of the calendar year. Additional Medicare Tax is ges or pay it from your own funds. If you decide to pay the +only imposed on the employee. There is no employer employee's share from your own funds, see Not withhold- +share of Additional Medicare Tax. All wages that are sub- ing the employee's share, later. Pay the taxes as dis- +ject to Medicare tax are subject to Additional Medicare cussed under How Do You Make Tax Payments, later. + Also see What Forms Must You File, later. + + +Publication 926 (2025) 5 + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2026.html b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2026.html new file mode 100644 index 00000000..63b1e26d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_pub926_2026.html @@ -0,0 +1,4136 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + Publication 926 (2026), Household Employer’s Tax Guide | Internal Revenue Service + + + + + + + + + + + + + Skip to main content + + + +
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Publication 926 (2026), Household Employer’s Tax Guide

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For use in 2026

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Publication 926 - Introductory Material

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Future Developments

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For the latest information about developments related to Pub. 926, such as legislation enacted after it was published, go to IRS.gov/Pub926.

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What’s New

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Social security and Medicare taxes for 2026. The social security tax rate is 6.2% each for the employee and employer. The social security wage base limit is $184,500.The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.Social security and Medicare taxes apply to the wages of household workers you pay $3,000 or more in cash wages in 2026. For more information, see Cash wages, later.

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Withholding on qualified overtime compensation. For tax years beginning after 2024, and ending before 2029, P.L. 119-21, commonly known as the One Big Beautiful Bill Act, allows individuals (employees and other workers not treated as employees) to deduct up to $12,500 ($25,000 if married filing jointly) of qualified overtime compensation on their income tax returns. Qualified overtime is compensation that exceeds the regular rate of pay (such as the "half" portion of time-and-a-half compensation) that is required to be paid to an individual under section 7 of the Fair Labor Standards Act (FLSA) of 1938. The FLSA provides that employers must generally pay covered, nonexempt employees at least one-and-a-half times their regular rate of pay for hours worked over 40 hours per week. For more information about private homes and domestic service employment under the FLSA, go to dol.gov/agencies/whd/fact-sheets/79-flsa-private-home-domestic-service. Employers must use an employee’s updated Form W-4, Employee’s Withholding Certificate, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T, Federal Income Tax Withholding Methods, to allow the employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of this deduction. Overtime compensation is still generally subject to both the employer share and employee share of social security tax and Medicare tax.Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and 1099-NEC) with the Social Security Administration (SSA) or IRS, as applicable, and furnish statements to overtime recipients showing qualified overtime compensation paid during the year. However, the IRS has provided transition relief to employers and payers for the tax year 2025 reporting requirements. For more information, see Notice 2025-62, 2025-48 I.R.B. 740, available at IRS.gov/irb/2025-48_IRB#NOT-2025-62.

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Electronic payment. The IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your IRS Online Account. Go to IRS.gov/Pay to see all your payment options.

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Bicycle commuting reimbursements. P.L. 119–21 permanently eliminates the exclusion of qualified bicycle commuting reimbursements from your employee’s income for tax years beginning after 2025. See Qualified bicycle commuting reimbursement eliminated, later.

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Qualified parking exclusion and commuter transportation benefit. For 2026, the monthly exclusion for qualified parking is $340 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $340.

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Reminders

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2026 withholding tables. The federal income tax withholding tables are included in Pub. 15-T, Federal Income Tax Withholding Methods, available at IRS.gov/Pub15T.

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2026 federal income tax withholding. The household employer rules for federal income tax withholding have not changed. That is, you’re not required to withhold federal income tax from wages you pay a household employee. You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Employers will figure withholding based on the information from the employee’s most recently submitted Form W-4, Employee’s Withholding Certificate. All newly hired employees must use the redesigned Form W-4. Similarly, any other employees who wish to adjust their withholding must use the redesigned form. For the latest information about developments related to Form W-4, go to IRS.gov/FormW4.

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Filing due date for 2026 Forms W-2 and W-3. Both paper and electronically filed 2026 Forms W-2, Wage and Tax Statement, and W-3, Transmittal of Wage and Tax Statements, must be filed with the SSA by February 1, 2027.Unless otherwise noted, references throughout this publication to Form W-2 include Form 499R-2/W-2PR; references to Form W-2c, Corrected Wage and Tax Statement, include Form 499R-2c/W-2cPR; and references to Form W-3 include Form W-3 (PR).

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Disaster tax relief. Disaster tax relief is available for those impacted by disasters. For more information about disaster relief, go to IRS.gov/DisasterTaxRelief.

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The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and before October 1, 2021, and may no longer be claimed on Schedule H (Form 1040). The time periods for providing the leave for the credits for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. Effective for tax periods beginning after 2023, the lines used to claim the credit for qualified sick and family leave wages have been removed from Schedule H (Form 1040), Household Employment Taxes, because it would be extremely rare for an employer to pay wages after 2023 for qualified sick and family leave taken after March 31, 2020, and before October 1, 2021.

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Certification program for professional employer organizations (PEOs). The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 required the IRS to establish a voluntary certification program for PEOs. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization must apply through the IRS Online Registration System. For more information or to apply to become a CPEO, go to IRS.gov/CPEO. Also, see Revenue Procedure 2023-18, 2023-13 I.R.B. 605, available at IRS.gov/irb/2023-13_IRB#REV-PROC-2023-18.

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Outsourcing payroll duties. Generally, as an employer, you’re responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. Before you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, federal unemployment, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, go to IRS.gov/OutsourcingPayrollDuties for helpful information on this topic. If a CPEO pays wages and other compensation to an individual performing services for you, and the services are covered by a CPEO contract, then the CPEO is generally treated as the employer, but only for wages and other compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a CPEO contract, you may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed on wages and other compensation paid by the CPEO to such employees. For more information on the different types of third-party payer arrangements, see section 16 of Pub. 15.

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Credit reduction states. A state that hasn’t repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state.” The Department of Labor determines these states. If an employer pays wages that are subject to the unemployment tax laws of a credit reduction state, that employer must pay additional deferral unemployment tax. See the Instructions for Schedule H (Form 1040) for more information.

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Medicaid waiver payments. Notice 2014-7 provides that certain Medicaid waiver payments are excludable from income for federal income tax purposes. See Notice 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/2014-04_IRB#NOT-2014-7. For more information, including questions and answers related to Notice 2014-7, go to IRS.gov/MedicaidWaiverPayments.

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Pub. 51 has been discontinued. Pub. 51, Agricultural Employer’s Tax Guide, has been discontinued. Pub. 15 can now be used by all employers, including agricultural employers and employers in the U.S. territories. If you prefer Pub. 15 in Spanish, Pub. 15 (sp) is now available.

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Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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Introduction

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The information in this publication applies to you only if you have a household employee. If you have a household employee in 2026, you may need to pay state and federal employment taxes for 2026. You must generally add your federal employment taxes to the income tax that you will report on your 2026 federal income tax return.

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This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, federal unemployment tax under the Federal Unemployment Tax Act (FUTA), and federal income tax withholding). It explains how to figure, pay, and report these taxes for your household employee. It also explains what records you need to keep.

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This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee.

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Comments and suggestions.

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We welcome your comments about this publication and suggestions for future editions.

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You can send us comments through IRS.gov/FormComments. Or you can write:

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Internal Revenue Service
+Tax Forms and Publications
+1111 Constitution Ave. NW, IR-6526
+Washington, DC 20224
+ +

+ +

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

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Getting answers to your tax questions.

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If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

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Getting tax forms, instructions, and publications.

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Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

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Ordering tax forms, instructions, and publications.

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Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

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Publication 926 - Main Contents

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Do You Have a Household Employee?

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You have a household employee if you hired someone to do household work and that worker is your employee. The worker is your employee if you can control not only what work is done, but how it is done. If the worker is your employee, it doesn’t matter whether the work is full time or part time, or that you hired the worker through an agency or from a list provided by an agency or association. Also, it doesn't matter if the wages paid are for work done hourly, daily, weekly, or by the job.

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Example.

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You pay Peyton Shore to babysit your child and do light housework 4 days a week in your home. Peyton follows your specific instructions about household and childcare duties. You provide the household equipment and supplies that Peyton needs to do the work. Peyton is your household employee.

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Household work.

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Household work is work done in or around your home. Some examples of workers who do household work are:

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    +
  • +

    Babysitters,

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  • +

    Butlers,

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    Caretakers,

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    Cooks,

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    Domestic workers,

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    Drivers,

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    Health aides,

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    Housecleaning workers,

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    Housekeepers,

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    Maids,

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    Nannies,

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    Private nurses, and

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    Yard workers.

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Household work doesn’t include services performed by these workers unless the services are performed in or around your private home. A separate and distinct dwelling unit maintained by you in an apartment house, hotel, or other similar establishment is considered a private home. Services not of a household nature, such as services performed as a private secretary, tutor, or librarian, even though performed in your home, aren’t considered household work.

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Workers who aren’t your employees.

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If only the worker can control how the work is done, the worker isn’t your employee but is self-employed. A self-employed worker usually provides their own tools and offers services to the general public in an independent business.

+ + +

A worker who performs childcare services for you in their home generally isn’t your employee.

+ + +

If an agency provides the worker and controls what work is done and how it is done, the worker isn’t your employee.

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Example.

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You made an agreement with a worker to care for your lawn. The worker runs a lawn care business and offers their services to the general public. The worker hires their own helpers, provides their own tools and supplies, and instructs the helpers how to do their jobs. Neither the worker nor their helpers are your employees.

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More information.

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For more information about who is an employee, see section 1 of Pub. 15-A.

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Can Your Employee Legally Work in the United States?

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Caution:

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It is unlawful for you to knowingly hire or continue to employ a person who can’t legally work in the United States.

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When you hire a household employee to work for you on a regular basis, you and the employee must each complete the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to their current work eligibility status in the United States. You must complete the employer section by examining documents presented by the employee as evidence of their identity and employment eligibility. Acceptable documents to establish identity and employment eligibility are listed on Form I-9. You should keep the completed Form I-9 in your own records. Don’t submit it to the IRS, the USCIS, or any other government or other entity. The form must be kept available for review upon notice by an authorized U.S. Government official.

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For more information on completing Form I-9, see M-274, Handbook for Employers, published by the USCIS. You can get Form I-9 and the USCIS Handbook for Employers by going to the USCIS website at USCIS.gov/I-9-Central.

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Note:

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Form I-9 is available in Spanish. Only employers located in Puerto Rico may complete the Spanish version of Form I-9 instead of the English version. Go to USCIS.gov/I-9 to get the English and Spanish versions of Form I-9 and their separate instructions.

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If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 800-357-2099.

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You may use the Social Security Number Verification Service (SSNVS) at SSA.gov/employer/ssnv.htm to verify that an employee name matches a social security number (SSN). A person may have a valid SSN but not be authorized to work in the United States. You may use E-Verify at E-Verify.gov to confirm the employment eligibility of newly hired employees.

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Do You Need To Pay Employment Taxes?

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If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay FUTA tax, or both. To find out, read Table 1.

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You don’t need to withhold federal income tax from your household employee’s wages. But if your employee asks you to withhold it, you can. See Do You Need To Withhold Federal Income Tax, later.

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If you need to pay social security, Medicare, or FUTA tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do.

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Tip:

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If you don’t need to pay social security, Medicare, or FUTA tax and don’t choose to withhold federal income tax, read State employment taxes next. The rest of this publication doesn’t apply to you.

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State employment taxes.

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You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. For a list of state unemployment tax agencies, go to the U.S. Department of Labor’s website at oui.doleta.gov/unemploy/agencies.asp. You should also determine if you need to pay or collect other state employment taxes or carry workers’ compensation insurance.

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Consequences of not paying employment taxes.

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If you have a household employee and you’re required to withhold and pay employment taxes and you don’t, you will generally be liable for the employment taxes that you should’ve withheld and paid. See section 2 of Pub. 15 for additional information. Interest and penalties may also be charged. You may have to pay a penalty if you don’t give Forms W-2 to your employees or file Copy A of the forms with the SSA by the due dates. You may also have to pay a penalty if you don’t show your employee’s SSN on Form W-2 or don’t provide correct information on the form.

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Table 1. Do You Need To Pay Employment Taxes?

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+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
IF you ...THEN you need to ...
APay cash wages of $3,000 or more in 2026 to any one household employee.Withhold and pay social security and Medicare taxes. +
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    The taxes are 15.3%1 of cash wages.

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    Your employee’s share is 7.65%.1 (You can choose to pay it yourself and not withhold it.)

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  • +

    Your share is 7.65%.

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 Don’t count wages you pay to: +
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  • +

    Your spouse,

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  • +

    Your child under the age of 21,

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    Your parent (see Wages not counted, later, for an exception), or

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  • +

    Any employee under the age of 18 at any time in 2026 (see Wages not counted, later, for an exception).

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    • +
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BPay total cash wages of $1,000 or more in any calendar quarter of 2025 or 2026 to household employees.Pay FUTA tax. +
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  • +

    The tax is 6% of cash wages.

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    • +
  • +

    Wages over $7,000 a year per employee aren’t taxed.

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    • +
  • +

    You may also owe state unemployment tax.

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    • +
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 Don’t count wages you pay to: +
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  • +

    Your spouse,

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    • +
  • +

    Your child under the age of 21, or

    +
    • +
  • +

    Your parent.

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    • +
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1 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.
Note: If neither A nor B above applies, you don’t need to pay any federal employment taxes. But you may still need to pay state employment taxes.
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Table 2. Household Employer’s Checklist

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You may need to do the following things when you have a household employee.
+
+ +

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+ + + + + + + + + + + + + + + + + + + + + + + + +
When you hire a household employee: □ Find out if the person can legally work in the United States.
+ □ Find out if you need to withhold and pay federal taxes.
+ □ Find out if you need to withhold and pay state taxes.
When you pay your household employee: □ Withhold social security and Medicare taxes.
+ □ Withhold federal income tax.
+ □ Decide how you will make tax payments.
+ □ Keep records.
By February 1, 2027:□ Get an employer identification number (EIN).
+ □ Give your employee Copies B, C, and 2 of Form W-2.
+ □ Send Copy A of Form W-2 with Form W-3 to the SSA. Don’t send Form W-2 to the SSA if you didn’t withhold federal income tax and the social security and Medicare wages were below $3,000 for 2026.
By April 15, 2027:□ File Schedule H (Form 1040) with your 2026 federal income tax return (Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041).
+ If you don’t have to file a return, file Schedule H by itself.
+
+
+ +

+ +
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Social Security and Medicare Taxes

+ + +

The Federal Insurance Contributions Act (FICA) provides for a federal system of old-age, survivors, disability, and hospital insurance. The old-age, survivors, and disability insurance part is financed by the social security tax. The hospital insurance part is financed by the Medicare tax. Each of these taxes is reported separately.

+ +

Both you and your household employee may owe social security and Medicare taxes. Your share is 7.65% (6.2% for social security tax and 1.45% for Medicare tax) of the employee’s social security and Medicare wages. Your employee’s share is also 7.65% (6.2% for social security tax and 1.45% for Medicare tax). In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on Additional Medicare Tax, go to IRS.gov/ADMT.

+ +
+

Tip:

+ +

Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment.

+
+ +

You’re responsible for payment of your employee’s share of the taxes as well as your own. You can either withhold your employee’s share from the employee’s wages or pay it from your own funds. If you decide to pay the employee’s share from your own funds, see Not withholding the employee’s share, later. Pay the taxes as discussed under How Do You Make Tax Payments, later. Also see What Forms Must You File, later.

+ +
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Social security and Medicare wages.

+ + +

You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee.

+ + +

If you pay your household employee cash wages of $3,000 or more in 2026, all cash wages you pay to that employee in 2026 (regardless of when the wages were earned) up to $184,500 are social security wages and all cash wages are Medicare wages. However, any noncash wages you pay don’t count as social security and Medicare wages.

+ + +

If you pay the employee less than $3,000 in cash wages in 2026, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages.

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Cash wages.

+ + +

Cash wages include wages you pay by check, money order, etc. Cash wages don’t include the value of food, lodging, clothing, transit passes, and other noncash items you give your household employee. However, cash you give your employee in place of these items is included in cash wages.

+ + +

Noncash wages paid to household employees aren’t subject to social security or Medicare taxes; however, they are subject to federal income tax unless a specific exclusion applies. Report the value of taxable noncash wages in box 1 of Form W-2 (box 7 of Form 499R-2/W-2PR) together with cash wages. Don’t show noncash wages in box 3 or in box 5 of Form W-2 (boxes 20 and 22 of Form 499R-2/W-2PR). See Do You Need To Withhold Federal Income Tax, later. Also, see section 5 of Pub. 15 for more information on cash and noncash wages, and Pub. 15-B for more information on fringe benefits.

+
+ +
+

State disability payments treated as wages.

+ + +

Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state.

+
+ +
+

Wages not counted.

+ +

Don’t count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $3,000 or more during the year.

+ +
+
    +
  1. +

    Your spouse.

    +
    2. +
  2. +

    Your child who is under the age of 21.

    +
    3. +
  3. +

    Your parent. Exception: Count these wages if both the following conditions apply.

    + +
    +
      +
    1. +

      Your parent cares for your child (including an adopted child or stepchild) who is either of the following.

      + +
      +
        +
      1. +

        Under the age of 18.

        +
        2. +
      2. +

        Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed.

        +
        3. +
      +
      +
      2. +
    2. +

      Your marital status is one of the following.

      + +
      +
        +
      1. +

        You’re divorced and haven’t remarried.

        +
        2. +
      2. +

        You’re a widow or widower.

        +
        3. +
      3. +

        You’re living with a spouse whose physical or mental condition prevents them from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed.

        +
        4. +
      +
      +
      3. +
    +
    +
    4. +
  4. +

    An employee who is under the age of 18 at any time during the year. Exception: Count these wages if providing household services is the employee’s principal occupation. If the employee is a student, providing household services isn’t considered to be their principal occupation.

    +
    5. +
+
+Also, if your employee’s cash wages reach $184,500 (maximum wages subject to social security tax) in 2026, don’t count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Continue to count the employee’s cash wages as Medicare wages to figure Medicare tax. + +

+
+ +
+

Transportation (commuting) benefits.

+ +

If you reimburse your employee for qualified parking, transportation in a commuter highway vehicle, or transit passes, you may be able to exclude the cash reimbursement amounts from counting as cash wages subject to social security and Medicare taxes. Qualified parking is parking at or near your home or at or near a location from which your employee commutes to your home. It doesn’t include parking at or near your employee’s home. For 2026, you can reimburse your employee up to $340 per month for qualified parking and $340 per month for combined commuter highway vehicle transportation and transit passes. See Transportation (Commuting) Benefits in section 2 of Pub. 15-B for more information. Any cash reimbursement over these amounts is included as wages.

+
+ +
+

Qualified bicycle commuting reimbursement eliminated.

+ +

Section 11047 of P.L. 115-97 suspended the exclusion of qualified bicycle commuting reimbursements from your employee’s income for any tax year beginning after 2017 and before 2026. For tax years beginning after 2025, P.L. 119-21 permanently eliminates the exclusion of qualified bicycle commuting reimbursements from your employee’s income.

+
+ +
+

Withholding the employee’s share.

+ + +

You should withhold the employee’s share of social security and Medicare taxes if you expect to pay your household employee cash wages of $3,000 or more in 2026. However, if you prefer to pay the employee’s share yourself, see Not withholding the employee’s share, later.

+ + +

You can withhold the employee’s share of the taxes even if you’re not sure your employee’s cash wages will be $3,000 or more in 2026. If you withhold the taxes but then actually pay the employee less than $3,000 in cash wages for the year, you should repay the employee. Don’t report withheld taxes that you repaid to the employee on Form W-2.

+ + +

Withhold 7.65% (6.2% for social security tax and 1.45% for Medicare tax) from each payment of social security and Medicare wages. Generally, you can use Table 3 to figure the proper amount to withhold. You will pay the amount withheld to the IRS with your share of the taxes. Don’t withhold any social security tax after your employee’s social security wages for the year reach $184,500.

+ + +

If you make an error by withholding too little, you should withhold additional taxes from a later payment. If you withhold too much, you should repay the employee.

+ + +
+

Note:

+ +

Employers located in Puerto Rico, see the Instructions for Form W-3 (PR).

+
+ + +
+

Caution:

+ +

In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on Additional Medicare Tax, go to IRS.gov/ADMT.

+
+ + +
+

Example.

+ +

On January 31, 2026, Mary Brown hired Jane A. Oak (who is an unrelated individual over age 18) to care for Mary’s child and agreed to pay cash wages of $70 every Friday. Jane worked for the remainder of the year (a total of 48 weeks). Jane didn’t give Mary a Form W-4 to request federal income tax withholding. The following is the information Mary will need to complete Schedule H (Form 1040), Form W-2, and Form W-3.

+ +

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Total cash wages paid to Jane$3,360.00
+ ($70 x 48 weeks)
Jane’s share of: 
 Social security tax$208.32
+ ($3,360 x 6.2% (0.062))
 Medicare tax$48.72 
  ($3,360 x 1.45% (0.0145))
Mary’s share of: 
 Social security tax$208.32
+ ($3,360 x 6.2% (0.062))
 Medicare tax$48.72
+ ($3,360 x 1.45% (0.0145))
Amount reported on Form W-2 and Form W-3:
 Box 1: Wages, tips$3,360.00
 Box 3: Social security wages$3,360.00
 Box 4: Social security tax withheld$208.32
 Box 5: Medicare wages and tips$3,360.00
 Box 6: Medicare tax withheld$48.72
+
+ +

+ +

For information on withholding and reporting federal income taxes, see Pub. 15 and Pub. 15-T.

+
+
+ +
+

Not withholding the employee’s share.

+ +

If you prefer to pay your employee’s social security and Medicare taxes from your own funds, don’t withhold them from your employee’s wages. The social security and Medicare taxes you pay to cover your employee’s share must be included in the employee’s wages for income tax purposes. However, they aren’t counted as social security and Medicare wages or as FUTA wages. Report the social security and Medicare taxes that you paid in boxes 4 and 6 of your employee’s Form W-2 (boxes 21 and 23 of Form 499R-2/W-2PR). Also, add the taxes to your employee’s wages reported in box 1 of Form W-2 (box 7 of Form 499R-2/W-2PR).

+ +
+

Example.

+ +

In 2026, you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. You expect to pay your employee $3,000 or more for the year. You decide to pay your employee’s share of social security and Medicare taxes from your own funds. You pay your employee $100 every Friday without withholding any social security or Medicare taxes.

+ +

For social security and Medicare tax purposes, your employee’s wages each payday are $100. For each wage payment, you will pay $15.30 when you pay the taxes. This is $7.65 ($6.20 for social security tax plus $1.45 for Medicare tax) to cover your employee’s share plus $7.65 ($6.20 for social security tax plus $1.45 for Medicare tax) for your share. For income tax purposes, your employee’s wages each payday are $107.65 ($100 + the $7.65 you will pay to cover your employee’s share of social security and Medicare taxes).

+
+
+ +
+
+ +
+
+
+

Table 3. Employee Social Security (6.2%) and Medicare (1.45%1) Tax Withholding Table

+
+
+
+ +
+ + + + + + + + + +
+

+ +
+
(See Pub. 15-T for federal income tax withholding tables.)
+
+ +

+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). The employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).
If wage
+ payment is:		The social
+ security tax to
+ be withheld is:		The Medicare
+ tax to be
+ withheld is:		If wage
+ payment is:		The social
+ security tax to
+ be withheld is:		The Medicare
+ tax to be
+ withheld is:
$ 1.00.$ .06$ .01$ 51.00.$ 3.16$ .74
2.00..12.0352.00.3.22.75
3.00..19.0453.00.3.29.77
4.00..25.0654.00.3.35.78
5.00..31.0755.00.3.41.80
6.00..37.0956.00.3.47.81
7.00..43.1057.00.3.53.83
8.00..50.1258.00.3.60.84
9.00..56.1359.00.3.66.86
10.00..62.1560.00.3.72.87
11.00..68.1661.00.3.78.88
12.00..74.1762.00.3.84.90
13.00..81.1963.00.3.91.91
14.00..87.2064.00.3.97.93
15.00..93.2265.00.4.03.94
16.00..99.2366.00.4.09.96
17.00.1.05.2567.00.4.15.97
18.00.1.12.2668.00.4.22.99
19.00.1.18.2869.00.4.281.00
20.00.1.24.2970.00.4.341.02
21.00.1.30.3071.00.4.401.03
22.00.1.36.3272.00.4.461.04
23.00.1.43.3373.00.4.531.06
24.00.1.49.3574.00.4.591.07
25.00.1.55.3675.00.4.651.09
26.00.1.61.3876.00.4.711.10
27.00.1.67.3977.00.4.771.12
28.00.1.74.4178.00.4.841.13
29.00.1.80.4279.00.4.901.15
30.00.1.86.4480.00.4.961.16
31.00.1.92.4581.00.5.021.17
32.00.1.98.4682.00.5.081.19
33.00.2.05.4883.00.5.151.20
34.00.2.11.4984.00.5.211.22
35.00.2.17.5185.00.5.271.23
36.00.2.23.5286.00.5.331.25
37.00.2.29.5487.00.5.391.26
38.00.2.36.5588.00.5.461.28
39.00.2.42.5789.00.5.521.29
40.00.2.48.5890.00.5.581.31
41.00.2.54.5991.00.5.641.32
42.00.2.60.6192.00.5.701.33
43.00.2.67.6293.00.5.771.35
44.00.2.73.6494.00.5.831.36
45.00.2.79.6595.00.5.891.38
46.00.2.85.6796.00.5.951.39
47.00.2.91.6897.00.6.011.41
48.00.2.98.7098.00.6.081.42
49.00.3.04.7199.00.6.141.44
50.00.3.10.73100.00.6.201.45
1 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.
+
+
+
+ +
+
+ +

Federal Unemployment (FUTA) Tax

+ + +

The FUTA tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Like most employers, you may owe both the FUTA tax and a state unemployment tax. Or you may owe only the FUTA tax or only the state unemployment tax. To find out whether you will owe state unemployment tax, contact your state’s unemployment tax agency. For a list of state unemployment tax agencies, go to the U.S. Department of Labor’s website at oui.doleta.gov/unemploy/agencies.asp. You should also find out if you need to pay or collect other state employment taxes or carry workers’ compensation insurance.

+ +

The FUTA tax is 6.0% of your employee’s FUTA wages. However, you may be able to take a credit of up to 5.4% against the FUTA tax, resulting in a net tax rate of 0.6%. Your credit for 2026 is limited unless you pay all the required contributions for 2026 to your state unemployment fund by April 15, 2027. The credit you can take for any contributions for 2026 that you pay after April 15, 2027, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before that day.

+ +
+

Note:

+ +

The 5.4% credit is reduced for wages paid in a credit reduction state. See the Instructions for Schedule H (Form 1040).

+
+ +
+

Caution:

+ +

Don’t withhold the FUTA tax from your employee’s wages. You must pay it from your own funds.

+
+ +
+

FUTA wages.

+ + +

Figure the FUTA tax on the FUTA wages you pay. If you pay cash wages to all your household employee’s totaling $1,000 or more in any calendar quarter of 2025 or 2026, the first $7,000 of cash wages you pay to each household employee in 2026 are FUTA wages. (A calendar quarter is January through March, April through June, July through September, or October through December.) If your employee’s cash wages reach $7,000 during the year, don’t figure the FUTA tax on any wages you pay that employee during the rest of the year. For an explanation of cash wages, see Social security and Medicare wages under Social Security and Medicare Taxes, earlier.

+
+ +
+

Wages not counted.

+ +

Don’t count wages you pay to any of the following individuals as FUTA wages.

+ +
+
    +
  • +

    Your spouse.

    +
    • +
  • +

    Your child who is under the age of 21.

    +
    • +
  • +

    Your parent.

    +
    • +
+
+ +

+
+
+
+ +
+
+ +

Do You Need To Withhold Federal Income Tax?

+ + +

You’re not required to withhold federal income tax from wages you pay a household employee. You should withhold federal income tax only if your household employee asks you to withhold it and you agree. The employee must give you a completed Form W-4.

+ +

If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing.

+ +

If you agree to withhold federal income tax, you’re responsible for paying it to the IRS. Pay the tax as discussed under How Do You Make Tax Payments, later. Also, see What Forms Must You File, later.

+ +

Use the federal income tax withholding tables in Pub. 15-T to find out how much to withhold. Figure federal income tax withholding on taxable wages before you deduct any amounts for other withheld taxes. Withhold federal income tax from each payment of wages based on the information included on your employee’s Form W-4. Pub. 15-T contains detailed instructions.

+ +
+

Wages.

+ + +

Figure federal income tax withholding on both cash and noncash wages you pay. Although wages paid to a child, spouse, or parent may be excluded from social security, Medicare, and FUTA taxes as described earlier, these wages are still subject to federal income tax. Measure wages you pay in any form other than cash by the fair market value of the noncash item.

+ + +

Don’t count as wages any of the following items.

+ +
+
    +
  • +

    Meals provided to your employee at your home for your convenience.

    +
    • +
  • +

    Lodging provided to your employee at your home for your convenience and as a condition of employment.

    +
    • +
  • +

    Up to $340 a month for 2026 for transit passes you give your employee or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion. (See Pub. 15-B for special requirements for this exclusion.) A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train.

    +
    • +
  • +

    Up to $340 a month for 2026 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home.

    +
    • +
+
+ + +

+ + +

See section 5 of Pub. 15 for more information on cash and noncash wages, and Pub. 15-B for more information on fringe benefits.

+
+ +
+

Paying tax without withholding.

+ +

Any income tax you pay for your employee without withholding it from the employee’s wages must be included in the employee’s wages for federal income tax purposes. It must also be included in social security, Medicare, and FUTA wages.

+
+
+ +
+
+ +

What Do You Need To Know About the Earned Income Credit?

+ + +

Certain workers can take the earned income credit (EIC) on their federal income tax return. This credit reduces their tax or allows them to receive a payment from the IRS.

+ +
+

Notice about the EIC.

+ + +

You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee’s wages (as discussed earlier under Do You Need To Withhold Federal Income Tax) and the federal income tax withholding tables show that no tax should be withheld. Even if not required, you’re encouraged to give the employee a notice about the EIC if their 2025 wages were less than $61,555 ($68,675 if married filing jointly). This is because eligible employees may get a refund of the amount of the EIC that is more than the tax they owe.

+ + +

+ + +

You’ll meet this notification requirement if you issue the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You’ll also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.

+ + +

If a substitute Form W-2 is given to the employee on time but doesn’t have the required EIC information, you must notify the employee within 1 week of the date the substitute for Form W-2 is given. If Form W-2 is required but isn’t given on time, you must give the employee Notice 797 or your written statement about the EIC by the date Form W-2 is required to be given. If Form W-2 isn’t required, you must notify the employee by February 9, 2026.

+
+
+ +
+
+ +

How Do You Make Tax Payments?

+ + +

When you file your 2026 federal income tax return in 2027, attach Schedule H (Form 1040) to your Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041. Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Add these household employment taxes to your income tax. The IRS recommends paying electronically whenever possible. Go to IRS.gov/Pay to see all your payment options. Pay the amount due by April 15, 2027. For more information about using Schedule H, see Schedule H under What Forms Must You File, later.

+ +

You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. You can pay the additional tax in any of the following ways.

+ +
+
    +
  • +

    Ask your employer to withhold more federal income tax from your wages in 2026.

    +
    • +
  • +

    Ask the payer of your pension or annuity to withhold more federal income tax from your benefits.

    +
    • +
  • +

    Make estimated tax payments for 2026 to the IRS.

    +
    • +
  • +

    Increase your payments if you already make estimated tax payments.

    +
    • +
+
+ +

+ +
+

Caution:

+ +

You may be subject to the estimated tax underpayment penalty if you didn’t pay enough income and household employment taxes during the year. (See Pub. 505 for information about the underpayment penalty.) However, you won’t be subject to the penalty if both of the following situations apply to you.

+ +
+
    +
  • +

    You won’t have federal income tax withheld from wages, pensions, or any other payments you receive.

    +
    • +
  • +

    Your income taxes, excluding your household employment taxes, wouldn’t be enough to require payment of estimated taxes.

    +
    • +
+
+ +

+
+ +
+

Asking for more federal income tax withholding.

+ + +

If you’re employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Complete Form W-4 and show the additional amount you want withheld from each paycheck on the appropriate line of Form W-4.

+ + +

If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P (or a similar form provided by the payer). Complete Form W-4P and show the additional amount you want withheld from each benefit payment on the appropriate line of Form W-4P.

+ + +

See Pub. 505 to make sure you will have the right amount withheld. It will help you compare your total expected withholding for 2026 with the combined income tax and employment taxes that you can expect to figure on your 2026 tax return. You may also use the IRS Tax Withholding Estimator available at IRS.gov/W4app to estimate the amount of your federal income taxes.

+
+ +
+

Paying estimated tax.

+ + +

If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES. You can use its payment vouchers to make your payments by check or money order. The IRS recommends paying your estimated tax payments electronically whenever possible. For details, see the form instructions or go to IRS.gov/Pay.

+ + +

You can pay all the employment taxes at once or you can pay them in installments. If you have already made some estimated tax payments for 2026, you should increase your remaining payments to cover the employment taxes. Estimated tax payments for 2026 are due April 15, June 15, and September 15, 2026, and January 15, 2027.

+
+ +
+

Payment option for business employers.

+ + +

If you own a business or a farm operated for profit, you can choose either of two ways to pay your 2026 household employment taxes. You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. For information on depositing employment taxes, see section 11 of Pub. 15.

+ + +

If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer’s QUARTERLY Federal Tax Return; Form 944, Employer’s ANNUAL Federal Tax Return; or Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, and Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. See Business employment tax returns, later.

+ + +
+

Caution:

+ +

The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. You can’t deduct the wages and employment taxes paid for your household employees on your Schedule C or F.

+
+
+ +
+

More information.

+ +

For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Pub. 505.

+
+
+ +
+
+ +

What Forms Must You File?

+ + +

You must file certain forms to report your household employee’s wages and the federal employment taxes for the employee if you pay any of the following wages to the employee.

+ +
+
    +
  • +

    Social security and Medicare wages.

    +
    • +
  • +

    FUTA wages.

    +
    • +
  • +

    Wages from which you withhold federal income tax.

    +
    • +
+
+ +

+ +

For information on getting employment tax forms, see How To Get Tax Help, later.

+ +
+

Employer identification number (EIN).

+ + +

You must include your EIN on the forms you file for your household employee. An EIN is a nine-digit number issued by the IRS. It isn’t the same as an SSN.

+ + +
+

Tip:

+ +

You will ordinarily have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. If you already have an EIN, use that number.

+
+ + +

If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you are an international applicant, you may apply for an EIN by calling 267-941-1099 (toll call), Monday through Friday from 6:00 a.m. to 11:00 p.m. Eastern time.

+
+ +
+

Form W-2.

+ + +

File a separate 2026 Form W-2 for each household employee to whom you pay either of the following wages during the year.

+ +
+
    +
  • +

    Social security and Medicare wages of $3,000 or more.

    +
    • +
  • +

    Wages from which you withhold federal income tax.

    +
    • +
+
+ You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 1, 2027. You must also send Copy A of Form W-2 with Form W-3 to the SSA by February 1, 2027. We encourage you to file Form W-2 electronically. Electronic filing is available to all employers and is free, fast, and secure. Go to the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer for guidelines on filing electronically. If filing electronically via the SSA’s W-2 Online service, the SSA will generate Form W-3 data from the electronic submission of Form(s) W-2; no separate Form W-3 is required. + +

+ + +

If you’re not required to file Form W-2, we encourage you to provide your household employee with a receipt for services that includes the dates worked, wages paid, and a general description of work completed. This receipt will help the household employee to report their wages on Form 1040 or 1040-SR.

+
+ +
+

Employee who leaves during the year.

+ +

If an employee stops working for you before the end of 2026, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. You don’t need to wait until 2027. If the employee asks you for Form W-2, give it to them within 30 days after the request or the last wage payment, whichever is later.

+
+ +
+

Schedule H.

+ + +

Use Schedule H (Form 1040) to report household employment taxes if you pay any of the following wages to the employee.

+ +
+
    +
  • +

    Social security and Medicare wages of $3,000 or more.

    +
    • +
  • +

    FUTA wages.

    +
    • +
  • +

    Wages from which you withhold federal income tax.

    +
    • +
+
+ File Schedule H (Form 1040) with your 2026 federal income tax return by April 15, 2027. If you get an extension to file your return, the extension will also apply to your Schedule H. + +

+
+ +
+

Filing options when no return is required.

+ +

If you’re not required to file a 2026 tax return, you have the following two options.

+ +
+
    +
  1. +

    You can file Schedule H (Form 1040) by itself. See the Schedule H (Form 1040) instructions for details.

    +
    2. +
  2. +

    If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. See Business employment tax returns, later.

    +
    3. +
+
+ +

+ +

Employers having the options previously listed include certain tax-exempt organizations that don’t have to file a tax return, such as churches that pay a household worker to take care of a minister’s home.

+
+ +
+

Business employment tax returns.

+ + +

Don’t use Schedule H (Form 1040) if you choose to pay the employment taxes for your household employee with business or farm employment taxes. (See Payment option for business employers, earlier.) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Include the FUTA tax for the employee on your Form 940.

+ + +

If you report the employment taxes for your household employee on Form 941, Form 943, or Form 944, file Form W-2 for that employee with the Form(s) W-2 and Form W-3 for your business or farm employees.

+ + +

For information on filing Form 941, Form 943, or Form 944, see Pub. 15. Pub. 15 also provides information about filing Form 940.

+
+
+ +
+
+ +

Forms in Spanish

+ +

Many forms and instructions discussed in this publication have Spanish-language versions available for employers and employees. Some examples include Form 941 (sp), Form 944 (sp), Form SS-4 (sp), and Form W-4 (sp). Although this publication doesn’t reference Spanish-language forms and instructions in each instance that one is available, you can see Pub. 15 (sp) and go to IRS.gov/SpanishForms to determine if a Spanish-language version is available.

+
+ +
+
+ +

What Records Must You Keep?

+ +

Keep your copies of Schedule H (Form 1040) or other employment tax forms you file and related Forms W-2, W-3, and W-4. You must also keep records to support the information you enter on the forms you file. If you must file Form W-2, you will need to keep a record of your employee’s name, address, and SSN.

+ +
+

Wage and tax records.

+ +

On each payday, you should record the date and amounts of all the following items.

+ +
+
    +
  • +

    Your employee’s cash and noncash wages.

    +
    • +
  • +

    Any employee social security tax you withhold or agree to pay for your employee.

    +
    • +
  • +

    Any employee Medicare tax you withhold or agree to pay for your employee.

    +
    • +
  • +

    Any federal income tax you withhold.

    +
    • +
  • +

    Any state employment taxes you withhold.

    +
    • +
+
+ +

+
+ +
+

Employee’s SSN.

+ + +

You must keep a record of your employee’s name and SSN exactly as they appear on their social security card if you pay the employee either of the following.

+ +
+
    +
  • +

    Social security and Medicare wages of $3,000 or more.

    +
    • +
  • +

    Wages from which you withhold federal income tax.

    +
    • +
+
+You must ask for your employee’s SSN no later than the first day on which you pay the wages. You may consider asking for it when you hire your employee. You should ask your employee to show you their social security card. The employee may show the card if it is available. You may, but aren’t required to, photocopy the card if the employee provides it. + +

+ + +

An employee who doesn’t have an SSN must apply for one on Form SS-5, Application for a Social Security Card. An employee who has lost their social security card or whose name isn’t correctly shown on the card may apply for a replacement card. You can download Form SS-5 from the SSA website at SSA.gov/online/ss-5.pdf.

+ + +
+

Note:

+ +

Employees can also get Form SS-5 from any SSA office or by calling 800-772-1213 or 800-325-0778 (TTY).

+
+
+ +
+

How long to keep records.

+ +

Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later.

+
+
+ +
+
+ +

Can You Claim a Credit for Child and Dependent Care Expenses?

+ + +

If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who isn’t capable of self-care, you may be able to take an income tax credit against some of your expenses. To qualify, you must pay these expenses so you can work or look for work. If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee’s wages. For information about the credit, see Pub. 503.

+
+ +
+
+ +

How Can You Correct Schedule H?

+ + +

If you discover that you made an error on a Schedule H (Form 1040), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself.

+ +
+

Schedule H attached to another form.

+ + +

If you discover an error on a Schedule H that you previously filed with Form 1040, 1040-SR, or 1040-NR, file Form 1040-X, Amended U.S. Individual Income Tax Return, and attach a corrected Schedule H. If you discover an error on a Schedule H that you previously filed with Form 1040-SS, file a new Form 1040-SS and attach a corrected Schedule H. If you discover an error on a Schedule H that you previously filed with Form 1041, file an “Amended” Form 1041 and attach a corrected Schedule H.

+
+ +
+

Schedule H filed by itself.

+ + +

If you discover an error on a Schedule H that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. In the top margin of your corrected Schedule H, write (in bold letters) “CORRECTED” followed by the date you discovered the error. In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. If you have an overpayment, also write “ADJUSTED” or “REFUND” in the top margin, depending on whether you want to adjust your overpayment or claim a refund. (See Overpayment of tax, later.)

+
+ +
+

When to file.

+ +

File a corrected Schedule H when you discover an error on a previously filed Schedule H. If you’re correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. If you’re correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally, 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later).

+
+ +
+

Underpayment of tax.

+ +

You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Generally, by filing on time and paying by the time you file the return, you won’t be charged interest (and won’t be subject to failure-to-pay or estimated tax penalties) on the balance due. However, underreported FUTA taxes will be subject to interest.

+
+ +
+

Overpayment of tax.

+ +

You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. However, if you’re correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment.

+
+ +
+

Adjust the overpayment.

+ +

If the corrected Schedule H is filed with a Form 1040-X or an amended Form 1041, adjust your return by indicating on line 23 of the Form 1040-X or on line 30a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041 for the year in which you’re filing the corrected Schedule H. If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” in the top margin (in bold letters). If you adjust your return, you won’t receive interest on your overpayment. If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. You may not adjust your return to correct overpayments of FUTA tax.

+
+ +
+

Claim for refund process.

+ +

If the corrected Schedule H is filed with a Form 1040-X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on Form 1040-X, line 22, or Form 1041, line 30b. If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” in the top margin (in bold letters). You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions.

+
+ +
+

Required repayment or consent.

+ +

If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you’ve repaid or reimbursed your employees the amount of the overcollection of employee tax. You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. You may claim a refund for the overpayment only after you’ve repaid or reimbursed your employees the amount of the overcollection or you’ve obtained consents from your employees to file the claim for refund for the employee tax. Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part II of Form 1040-X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H.

+
+ +
+

Filing required for Forms W-2 or Forms W-2c.

+ +

Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c to reflect the changes reported on your corrected Schedule H.

+
+ +
+

Additional Medicare Tax.

+ +

Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. An administrative error occurs if the amount you entered on Schedule H isn’t the amount you actually withheld. For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. If a prior year error was a nonadministrative error, you may correct only the wages subject to Additional Medicare Tax withholding.

+ +

Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld.

+
+ +
+

Additional information.

+ +

For more information about correcting errors on a previously filed Schedule H, see Form 944-X: Which process should you use? on page 6 of Form 944-X, and the Instructions for Form 944-X (substitute “Schedule H” for “Form 944-X”). Also, go to IRS.gov/CorrectingEmploymentTaxes for general information about correcting employment taxes.

+
+
+ +
+
+ +

How To Get Tax Help

+ + +

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

+ +
+

Tax reform.

+ +

Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act, on July 4, 2025. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes.

+
+ +
+

Preparing and filing your tax return.

+ +

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

+
+ +
+

Free options for tax preparation.

+ +

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

+ +

+ +
+
    +
  • +

    Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

    +
    • +
  • +

    VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

    +
    • +
  • +

    TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

    +
    • +
  • +

    MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).

    + +

    Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

    +
    • +
+
+ +

+
+ +
+

Using online tools to help prepare your return.

+ +

Go to IRS.gov/Tools for the following.

+ +
+ +
+ +

+
+ +
+

Getting answers to your tax questions.

+ +

On IRS.gov, you can get up-to-date information on current events and changes in tax law.

+ +
+
    +
  • +

    IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

    +
    • +
  • +

    IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

    +
    • +
  • +

    IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

    +
    • +
  • +

    You may also be able to access tax information in your e-filing software.

    +
    • +
+
+ +

+
+ +
+

Need someone to prepare your tax return?

+ +

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

+ +
+
    +
  • +

    Primarily responsible for the overall substantive accuracy of your return,

    +
    • +
  • +

    Required to sign the return, and

    +
    • +
  • +

    Required to include their preparer tax identification number (PTIN).

    +
    • +
+
+ +

+
+ +
+

Caution:

+ +

Although the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

+
+ +
+

Employers can register to use Business Services Online.

+ +

The SSA offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, and Form W-2c.

+
+ +
+

Business tax account.

+ +

If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/BusinessAccount for more information.

+
+ +
+

IRS social media.

+ +

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

+ +

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

+ +
+ +
+ +

+
+ +
+

Online tax information in other languages.

+ +

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

+
+ +
+

Over-the-Phone Interpreter (OPI) Service.

+ +

The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.

+
+ +
+

Accessibility Helpline available for taxpayers with disabilities.

+ +

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline doesn’t have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

+
+ +
+

Alternative media preference.

+ +

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

+ +
+
    +
  • +

    Standard Print.

    +
    • +
+
+ +
+
    +
  • +

    Large Print.

    +
    • +
+
+ +
+
    +
  • +

    Braille.

    +
    • +
+
+ +
+
    +
  • +

    Audio (MP3).

    +
    • +
+
+ +
+
    +
  • +

    Plain Text File (TXT).

    +
    • +
+
+ +
+
    +
  • +

    Braille-Ready File (BRF).

    +
    • +
+
+ +

+
+ +
+

Disasters.

+ +

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

+
+ +
+

Getting tax forms and publications.

+ +

Go to IRS.gov/Forms to view, download, or print most of the forms, instructions, and publications you may need. Or you can go to IRS.gov/OrderForms to place an order.

+
+ +
+

Mobile-friendly forms.

+ +

You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You’ll have the option to submit your form(s) online or download a copy for mailing. You’ll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information.

+
+ +
+

Getting tax publications and instructions in eBook format.

+ +

Download and view most tax publications and instructions (including Pub. 926) on mobile devices as eBooks at IRS.gov/eBooks.

+ +

IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

+
+ +
+

Access your online account (individual taxpayers only).

+ +

Go to IRS.gov/Account to securely access information about your federal tax account.

+ +
+
    +
  • +

    View the amount you owe and a breakdown by tax year.

    +
    • +
  • +

    See payment plan details or apply for a new payment plan.

    +
    • +
  • +

    Make a payment or view 5 years of payment history and any pending or scheduled payments.

    +
    • +
  • +

    Access your tax records, including key data from your most recent tax return, and transcripts.

    +
    • +
  • +

    View digital copies of select notices from the IRS.

    +
    • +
  • +

    Approve or reject authorization requests from tax professionals.

    +
    • +
+
+ +

+
+ +
+

Get a transcript of your return.

+ +

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.

+
+ +
+

Tax Pro Account.

+ +

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/TaxProAccount.

+
+ +
+

Using direct deposit.

+ +

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

+
+ +
+

Reporting and resolving your tax-related identity theft issues.

+ +

+ +
+
    +
  • +

    Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

    +
    • +
+
+ +
+
    +
  • +

    The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

    +
    • +
  • +

    Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

    +
    • +
  • +

    Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.

    +
    • +
+
+ +

+
+ +
+

Ways to check on the status of your refund.

+ +

+ +
+
    +
  • +

    Go to IRS.gov/Refunds.

    +
    • +
  • +

    Download the official IRS2Go app to your mobile device to check your refund status.

    +
    • +
  • +

    Call the automated refund hotline at 800-829-1954.

    +
    • +
+
+ +

+
+ +
+

Caution:

+ +

The IRS can’t issue refunds before mid-February for returns that claimed the EITC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

+
+ +
+

Making a tax payment.

+ +

The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

+ +
+
    +
  • +

    IRS Direct Pay: Pay taxes from your bank account. It’s free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment.

    +
    • +
  • +

    Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.

    +
    • +
  • +

    Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

    +
    • +
  • +

    Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required.

    +
    • +
  • +

    Check or Money Order: Mail your payment to the address listed on the notice or instructions.

    +
    • +
  • +

    Cash: You may be able to pay your taxes with cash at a participating retail store.

    +
    • +
  • +

    Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

    +
    • +
+
+ +

+ +
+

Note:

+ +

The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

+
+
+ +
+

What if I can’t pay now?

+ +

Go to IRS.gov/Payments for more information about your options.

+ +
+
    +
  • +

    Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

    +
    • +
  • +

    Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.

    +
    • +
+
+ +

+
+ +
+

Filing an amended return.

+ +

Go to IRS.gov/1040X for information and updates.

+
+ +
+

Checking the status of your amended return.

+ +

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

+
+ +
+

Caution:

+ +

It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.

+
+ +
+

Understanding an IRS notice or letter you’ve received.

+ +

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

+
+ +
+

IRS Document Upload Tool.

+ +

You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT.

+
+ +
+

Schedule LEP.

+ +

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

+
+ +
+

Contacting your local TAC.

+ +

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

+
+ +

———————————————————

+ +

Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

+ +
+
+ +

The Taxpayer Advocate Service (TAS) Is Here To Help You

+ +
+
+ +
+
+
+

What Is the Taxpayer Advocate Service?

+
+
+
+ +

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

+
+ +
+
+ +
+
+
+

How Can TAS Help Me?

+
+
+
+ +

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free.

+ +
+
    +
  • +

    TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

    +
    • +
  • +

    To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov. The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

    +
    • +
  • +

    TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include any personal identifiable information.)

    +
    • +
+
+ +

+
+ +
+
+ +
+
+
+

How Do I Contact TAS?

+
+
+
+ +

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

+ +
+ +
+ +

+
+ +
+
+ +
+
+
+

What Are My Rights as a Taxpayer?

+
+
+
+ +

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

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+

Publication 926 - Additional Material

+
+
+
+
+ +
+
+
+
+

Index

+
+
+
+ +
+
+

A

+ +
+
Additional Medicare Tax, Social Security and Medicare Taxes, Withholding the employee’s share.
+
Assistance (see Tax help)
+
+
+ +
+

B

+ +
+
Baby-sitting costs (see Child and dependent care expenses)
+
Babysitters (see Household employee)
+
Business employers, employment tax payment option, Payment option for business employers.
+
Butlers (see Household employee)
+
+
+ +
+

C

+ +
+
Caretakers (see Household employee)
+
Certified professional employer organizations (CPEOs), Reminders
+
Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses?
+
Cooks (see Household employee)
+
Correcting Schedule H, How Can You Correct Schedule H?
+
Credit reduction states, Reminders
+
+
+ +
+

D

+ +
+
Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses?
+
Disability payments, state, State disability payments treated as wages.
+
Domestic worker (see Household employee)
+
Drivers (see Household employee)
+
+
+ +
+

E

+ +
+
Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit?
+
EIC notice, Notice about the EIC.
+
Employer identification number (EIN), Employer identification number (EIN).
+
Employing an alien legally (see Legal employee)
+
Employment eligibility verification form, Can Your Employee Legally Work in the United States?
+
Employment taxes
+
+
+
Need to pay, Do You Need To Pay Employment Taxes?
+
Payment options, Payment option for business employers.
+
Tax returns, Business employment tax returns.
+
+
+
Estimated tax, paying, Paying estimated tax.
+
+
+ +
+

F

+ +
+
Federal income tax withholding, increasing (see How to increase withholding)
+
Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax
+
Form
+
+
+
1040-ES, Paying estimated tax.
+
940, Business employment tax returns.
+
941, Business employment tax returns.
+
943, Business employment tax returns.
+
944, Business employment tax returns.
+
I-9, Can Your Employee Legally Work in the United States?
+
Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H.
+
SS-4, Employer identification number (EIN).
+
SS-5, Employee’s SSN.
+
W-2, Notice about the EIC., Form W-2.
+
W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding.
+
W-4P, Asking for more federal income tax withholding.
+
+
+
Forms you must file, What Forms Must You File?
+
FUTA (see Federal Unemployment (FUTA) Tax)
+
+
+ +
+

H

+ +
+
Health aides (see Household employee)
+
House cleaning workers (see Household employee)
+
Household employee, Do You Have a Household Employee?
+
Housekeepers (see Household employee)
+
How to increase withholding, Asking for more federal income tax withholding.
+
How to pay estimated tax, Paying estimated tax.
+
+
+ +
+

I

+ +
+
Income tax withholding, increasing (see How to increase withholding)
+
+
+ +
+

L

+ +
+
Legal employee, Can Your Employee Legally Work in the United States?
+
+
+ +
+

M

+ +
+
Maids (see Household employee)
+
Medicaid waiver payments, Reminders
+
Medicare (see Social security and Medicare taxes)
+
+
+ +
+

N

+ +
+
Nannies (see Household employee)
+
Nonemployees, Workers who aren’t your employees.
+
Nurses, private (see Household employee)
+
+
+ +
+

O

+ +
+
Outsourcing payroll duties, Reminders
+
+
+ +
+

P

+ +
+
Publications (see Tax help)
+
+
+ +
+

R

+ +
+
Records you must keep, What Records Must You Keep?
+
+
+ +
+

S

+ +
+
Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H.
+
Schedule H attached to another form, Schedule H attached to another form.
+
Schedule H filed by itself, Schedule H filed by itself.
+
Self-employed workers (see Nonemployees)
+
Social security and Medicare
+
+
+
Taxes, Social Security and Medicare Taxes
+
Wages, Social security and Medicare wages.
+
+
+
Social security number, employee’s, Employee’s SSN.
+
State
+
+
+
Disability payments, State disability payments treated as wages.
+
Employment taxes, State employment taxes.
+
+
+
+
+ +
+

T

+ +
+
Tax credits
+
+
+
Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses?
+
Earned income, What Do You Need To Know About the Earned Income Credit?
+
+
+
Tax help, How To Get Tax Help
+
Taxes
+
+
+
How to make payments, How Do You Make Tax Payments?
+
Medicare, Social Security and Medicare Taxes
+
Social security, Social Security and Medicare Taxes
+
+
+
+
+ +
+

U

+ +
+
Unemployment taxes
+
+
+
Federal, Federal Unemployment (FUTA) Tax
+
State, State employment taxes.
+
+
+
USCIS website, Can Your Employee Legally Work in the United States?
+
+
+ +
+

W

+ +
+
Wages
+
+
+
Cash, Cash wages.
+
FUTA, FUTA wages.
+
Medicare, Social security and Medicare wages.
+
Social security, Social security and Medicare wages.
+
State disability payments, State disability payments treated as wages.
+
+
+
Withholding
+
+
+
Employee’s share, Withholding the employee’s share.
+
Federal income tax, Do You Need To Withhold Federal Income Tax?
+
How to increase, Asking for more federal income tax withholding.
+
Wages, Wages.
+
+
+
+
+ +
+

Y

+ +
+
Yard workers (see Household employee)
+
+
+
+
+
+
+
+
+ +
+
+ +
+
+ + +
+
+
+
+ +
+ +
+ + +
+
+ +
+ + + + + + + + + diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1984.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1984.pdf new file mode 100644 index 00000000..916fe778 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1984.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1984.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1984.pdf.txt new file mode 100644 index 00000000..5c645de4 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1984.pdf.txt @@ -0,0 +1,132 @@ +SCHEDULE SE Computation of Social Security Self-Employment Tax + +m 104 +TUT 1) > See Instructions for Schedule SE (Form 1040). +Department of the Treasury + +Internal Revenue Service D> Attach to Form 1040. + +OMB No. 1545. + +0074 + +1984 + +Name of self-employed person (as shown on social security card) + +| Social security number of | + +self-employed person > +| + +GEE] Regular Computation of Net Earnings from Self-Employment + +Note: /f you performed services for certain churches or church-controlled organizations and you are not a minister or +a member of a religious order, see the instructions. + +1 Net profit or (loss) from Schedule F (Form 1040), line 56 or line 89, and farm Clue Schedule K-1 +(Form 1065), line 17a . + +2 Net profit or (loss) from Schedule Cc (Form 1040), line 32, Schedule k- 1 (Form 1065), tine 17 (other +than farming), and Form W-2 wages of $100 or more from an electing church or church-controlled +organization (See instructions for other income to report.) . oa . . +Note: |_|] Check here if you are exempt from self-employment tax on your earnings as a minister, +member of a religious order, or Christian Science practitioner because you filed Form 4361. See +instructions for kinds of income to report. If you have other earnings of $400 or more that are subject to +self-employment tax, include those earnings on this line. + +7 + +Optional Computation of Net Earnings from Self-Employment +(See “Who Can Use Schedule SE”) + +Generally, this part may be used only if you meet any of the following tests: + +A Your gross farm profits (Schedule F (Form 1040), line 31 or line 87) were not more than $2,400, or +B_ Your gross farm profits (Schedule F (Form 1040), line 31 or line 87) were more than $2,400 and your net farm profits, + +(Schedule F (Form 1040), line 56 or line 89) were less than $1,600, or + +Your net nonfarm profits (Schedule C (Form 1040), line 32) were less than $1,600 and also less than two-thirds (24) + +of your gross nonfarm income (Schedule C (Form 1040), line 5). +See instructions for other limitations. + +3 Maximum income for optional methods + +4 Farm Optional Method—If you meet test A or B above, enter: two-thirds (2) of gross profits from +Schedule F (Form 1040), line 31 or line 87, and farm partnerships, Schedule K-1 (Form 1065), line 17b, +or $1,600, whichever is smaller. : Se + +5 Subtract line 4 from line 3. : : + +6 Nonfarm Optional Methad—I you meet test C, enter: the smaller of two thirds (2) of gross nonfarm in- + +come from Schedule C (Form 1040), line 5, and Schedule K-1 (Form 1065), line 17c (other than farm- +ing), or $1,600, or, if you elected the farm optional method, the amount online5 . oD + +3 + +$1,600 + +oO + +GEE Computation of Social Security Self-Employment Tax + +7 Enter the amount from Part |, line 1, or, if you elected the farm optional method, Part ll, line4 . + +8 Enter the amount from Part |, line 2, or, if you elected the nonfarm optional method, Part Il, line 6 . + +9 Add lines 7 and 8. If less than $400, you are not subject to self-employment tax. Do not fill in the rest of the +schedule. (Exception: If this line is less than $400 and you are an employee of an electing church or church- +controlled organization, complete the schedule unless this line is a loss. See instructions.) . . + +10 The largest amount of combined wages and self-employment earnings subject to social security or +railroad retirement tax (Tier |) for 1984 is... + +11 a Total social security wages and tips from Forms Ww: 2 and railroad retirement + +compensation (Tier I). Note: U.S. Government employees whose wages are + +only subject to the 1.3% hospital insurance benefits tax (Medicare) and + +employees of certain church or church-controlled organizations, should not +include those wages on this line (see instructions). . . . . . lla + +Joo | + +10 + +$37,800 + +0o + +b Unreported tips subject to social security tax from Form 4137, line 9, or +to railroad retirementtax(Tierl). . . . 2... 2... . « {1b + +¢ Addlines llaand 11b . +12 a Subtract line 11¢ from line 10. 20 +b~ Enter your “qualified” U.S. Government wages if you a are ‘required tou use the worksheet i in Part Mm of +the instructions. [J2b| | +© Enter your Form W.2 wages from an electing church or church-controlied organization. +[d2ej +13 Enter the smaller of line 9 or line 12a . +If line 13 is $37,800 or more, fill in $4,271.40 on line “ Otherwise, ‘multiply line 13 mn 113 on enter + +theresultonline14 . . +14 Self-employment tax. ‘Enter this amount on'Form'1040, line 51 | + +llc +12a + +we + +. + +2113. + +14 + +For Paperwork Reduction Act Notice, see Form 1040 Instructions. + +Schedule SE (Form 1040) 1984 diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1985.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1985.pdf new file mode 100644 index 00000000..58976db9 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1985.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1985.pdf.txt b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1985.pdf.txt new file mode 100644 index 00000000..5c1e6a08 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_1985.pdf.txt @@ -0,0 +1,86 @@ +SCHEDULE SE Computation of Social Security Self-Employment Tax |_2”2 "215450074 _ + +Form 1040) +( ) > See Instructions for Schedule SE (Form 1040). a 9) 8 5 +Department of the Treasury, +Internal Revenue Service > Attach to Form 1040. + +Name of self-employed person (as shown on social security card) Social security number of + +self-employed person > + +LEM] Regular Computation of Net Earnings From Self-Employment + +Note: /f you performed services for certain churches or church-controlled organizations and you are not Up, +a minister or a member of a religious order, see the instructions. + +1 Net farm profit or (Joss) rom Schedule F (Form 1040), line 38, and farm partnerships, Schedule K-1 +(Form 1065), linel13a. . .. tt + +2 Net profit or (loss) from Schedule C (Form 1040), line 33, Schedule K-1 (Form 1065), line 13a (other +than farming), and Form W-2 wages of $100 or more from an electing church or church-controlled +organization. (See instructions for other income toreport.). . . . . . + ee tLe +Note: _] Check here if you are exempt from self-employment tax on your earnings as a minister, +member of a religious order, or Christian Science practitioner because you filed Form 4361. + +See instructions for kinds of income to report. If you have other earnings of $400 or more that are +subject to self-employment tax, include those earnings on line 2. +[Part 11] Optional Computation of Net Earnings From Self-Employment +(See “Who Can Use Schedule SE”) + +Generally, this part may be used only if you meet any of the following tests: + +A. Your gross farm income (Schedule F (Form 1040), line 12) was not more than $2,400; or + +B_ Your gross farm income (Schedule F (Form 1040), line 12) was more than $2,400 and your net farm profits (Schedule +F (Form 1040), line 39) were less than $1,600; or + +C Your net nonfarm profits (Schedule C (Form 1040), line 33) were less than $1,600 and also less than two-thirds (74) + +of your gross nonfarm income (Schedule C (Form 1040), line 5) +See instructions for other limitations. + +3 Maximum income for optional methods . . . . . 3 $1,600 | 00 +4 Farm Optional Method—lf you meet test A or B above, enter: the smaller ‘of twos thirds oy oe gross Sam +income from Schedule F (Form 1040), line 12, and farm partnerships, Schedule K-1 (Form 1065), line +13b;or$1600 2 2 a0 alr +5 Subtract line 4fromline3. 2 2. 5 +6 Nonfarm Optional Method—If you meet test c above, enter: the smallest of two- thirds ®%) of gross. + +nonfarm income from Schedule C (Form 1040), line 5, and Schedule K-1 (Form 1065), line 13c (other +than farming); or $1,600; or, if you elected the farm optional method, the amountonlineS. . . . . | 6 + +Computation of Social Security Self-Employment Tax + +7 Enter the amount from Part I, line 1, or, if you elected the farm optional method, Part ll,line4.. . . . LZ | +8 Enter the amount from Part |, line 2, or, if you elected the nonfarm optional method, Partll,ine6. . . |-8 +9 Add lines 7 and 8. If less than $400, do not fill in the rest of the schedule because you are not subject to self- + +employment tax. (Exception: If this line is less than $400 and you are an employee of an electing church or | + +| +church-controlled organization, complete the schedule unless this line is a loss. See instructions.) 2. . Le | +10 The largest amount of combined wages and self-employment earnings subject to social security or +railroad retirement tax (Tier 1) for 1985is. . . Pee ee ee . LO] $39,600 | 00 +11 a Total social security wages and tips from Forms W-; 2 and railroad retirement | +compensation (Tier 1). Note: U.S. Government employees whose wages are +only subject to the 1.35% hospital insurance benefits tax (Medicare) and +employees of certain church or church-controlled organizations should not YY +include those wages on this line (see instructions). . . .. {ila +b Unreported tips subject to social security tax from Form 4137, line 9, or ]j +to railroad retirement tax (Tier 1) wee ee ee Eb l} +© Addlinesllaandllb. 2. ee ee, pl +12a Subtractline 11cfromline10. . . . 12a + +b Enter your “qualified” U.S. Government wages if you are required to use the worksheet in Part Ill of +the instructions, [J2b] | + +¢ Enter your Form W-2 wages from an electing church or church-controlled organization. + +12¢ MMM Z +13 Enter the smaller ofline9orline12a_. . 13 +If line 13 is $39,600, fill in $4,672.80 on line 14. "otherwise, my line 13 ay -118 and enter the /// +result onlinel4 . oe Ba ooo +118 +14 Self-employment tax. Enter this amount on Form 1040,line51.. 0s 4 + +For Paperwork Reduction Act Notice, see Form 1040 Instructions. ‘Schedule SE (Form 1040) 1985 diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2008.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2008.pdf new file mode 100644 index 00000000..d3f3ab21 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2008.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2009.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2009.pdf new file mode 100644 index 00000000..90feed42 Binary files /dev/null and b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2009.pdf differ diff --git a/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2010.pdf b/data/external/snapshots/income_resources_ce1_v1/irs_schedule_se_2010.pdf new file mode 100644 index 00000000..dbe477e1 Binary files 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26 U.S. Code § 1402 - Definitions

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(a) Net earnings from self-employmentThe term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss— +
(1) +
there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 1233(a)(2) of the Food Security Act of 1985 (16 U.S.C. 3833(a)(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;
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(2) +
there shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;
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(3) there shall be excluded any gain or loss— +
(A) +
which is considered as gain or loss from the sale or exchange of a capital asset,
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(B) +
from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 applies to such gain or loss, or
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(C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither— +
(i) +
stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor
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(ii) +
property held primarily for sale to customers in the ordinary course of the trade or business;
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(4) +
the deduction for net operating losses provided in section 172 shall not be allowed;
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(5) if— +
(A) +
any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and
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(B) +
any portion of a partner’s distributive share of the ordinary income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;
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(6) +
a resident of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to section 933;
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(7) +
the deduction for personal exemptions provided in section 151 shall not be allowed;
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(8) +
an individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to citizens or residents of the United States living abroad), but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires;
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(9) +
the exclusion from gross income provided by section 931 shall not apply;
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(10) there shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner’s death, if— +
(A) +
such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and
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(B) +
no obligation exists (as of the close of the partnership’s taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and
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(C) +
such partner’s share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership’s taxable year referred to in subparagraph (A);
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(11) +
the exclusion from gross income provided by section 911(a)(1) shall not apply;
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(12) in lieu of the deduction provided by section 164(f) (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of— +
(A) +
the taxpayer’s net earnings from self-employment for the taxable year (determined without regard to this paragraph), and
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(B) +
one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 for such year (determined without regard to the rate imposed under paragraph (2) of section 1401(b));
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(13) +
there shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;
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(14) +
in the case of church employee income, the special rules of subsection (j)(1) shall apply;
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(15) +
in the case of a member of an Indian tribe, the special rules of section 7873 (relating to income derived by Indians from exercise of fishing rights) shall apply;
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(16) +
the deduction provided by section 199 [1] shall not be allowed; and
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(17) +
notwithstanding the preceding provisions of this subsection, each spouse’s share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) in determining net earnings from self-employment of such spouse.
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If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based on the ordinary income or loss of the partnership for any taxable year of the partnership ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 3121(g)—
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(i) +
in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 66⅔ percent of such gross income; or
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(ii) +
in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and
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(iii) +
in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be an amount equal to 66⅔ percent of his distributive share of such gross income (after such gross income has been so reduced); or
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(iv) +
in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.
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For purposes of the preceding sentence, gross income means—
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(v) +
in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection; and
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(vi) +
in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection;
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and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.
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The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (h), or by a partnership of which an individual is a member on a regular basis as defined in subsection (h), but only if such individual’s net earnings from self-employment as determined without regard to this sentence in the taxable year are less than the lower limit and less than 66⅔ percent of the sum (in such taxable year) of such individual’s gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.
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(b) Self-employment incomeThe term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include— +
(1) +
in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is in excess of (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, minus (ii) the amount of the wages paid to such individual during such taxable years; or
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(2) +
the net earnings from self-employment, if such net earnings for the taxable year are less than $400.
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For purposes of paragraph (1), the term “wages” (A) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers), as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and (B) includes compensation which is subject to the tax imposed by section 3201 or 3211. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).
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(c) Trade or businessThe term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses), except that such term shall not include— +
(1) +
the performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act;
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(2) the performance of service by an individual as an employee, other than— +
(A) +
service described in section 3121(b)(14)(B) performed by an individual who has attained the age of 18,
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(B) +
service described in section 3121(b)(16),
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(C) +
service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States, except service which constitutes “employment” under section 3121(y),
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(D) +
service described in paragraph (4) of this subsection,
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(E) +
service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act,
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(F) +
service described in section 3121(b) (20), and
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(G) +
service described in section 3121(b)(8)(B);
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(3) +
the performance of service by an individual as an employee or employee representative as defined in section 3231;
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(4) +
the performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;
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(5) +
the performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or
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(6) +
the performance of service by an individual during the period for which an exemption under subsection (g) is effective with respect to him.
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The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him.
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(d) Employee and wages +
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The term “employee” and the term “wages” shall have the same meaning as when used in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act).

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(e) Ministers, members of religious orders, and Christian Science practitioners +
(1) Exemption +
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Subject to paragraph (2), any individual who is (A) a duly ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order who has taken a vow of poverty as a member of such order) or (B) a Christian Science practitioner, upon filing an application (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) together with a statement that either he is conscientiously opposed to, or because of religious principles he is opposed to, the acceptance (with respect to services performed by him as such minister, member, or practitioner) of any public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act) and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance, shall receive an exemption from the tax imposed by this chapter with respect to services performed by him as such minister, member, or practitioner. Notwithstanding the preceding sentence, an exemption may not be granted to an individual under this subsection if he had filed an effective waiver certificate under this section as it was in effect before its amendment in 1967.

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(2) Verification of application +
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The Secretary may approve an application for an exemption filed pursuant to paragraph (1) only if the Secretary has verified that the individual applying for the exemption is aware of the grounds on which the individual may receive an exemption pursuant to this subsection and that the individual seeks exemption on such grounds. The Secretary (or the Commissioner of Social Security under an agreement with the Secretary) shall make such verification by such means as prescribed in regulations.

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(3) Time for filing application +
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Any individual who desires to file an application pursuant to paragraph (1) must file such application on or before the due date of the return (including any extension thereof) for the second taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5).

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(4) Effective date of exemption +
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An exemption received by an individual pursuant to this subsection shall be effective for the first taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5), and for all succeeding taxable years. An exemption received pursuant to this subsection shall be irrevocable.

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(f) Partner’s taxable year ending as the result of deathIn computing a partner’s net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner’s distributive share of the partnership’s ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection— +
(1) +
in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and
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(2) +
the term “deceased partner’s distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.
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(g) Members of certain religious faiths +
(1) ExemptionAny individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act). Such exemption may be granted only if the application contains or is accompanied by— +
(A) +
such evidence of such individual’s membership in, and adherence to the tenets or teachings of, the sect or division thereof as the Secretary may require for purposes of determining such individual’s compliance with the preceding sentence, and
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(B) +
his waiver of all benefits and other payments under titles II and XVIII of the Social Security Act on the basis of his wages and self-employment income as well as all such benefits and other payments to him on the basis of the wages and self-employment income of any other person,
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and only if the Commissioner of Social Security finds that—
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(C) +
such sect or division thereof has the established tenets or teachings referred to in the preceding sentence,
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(D) +
it is the practice, and has been for a period of time which he deems to be substantial, for members of such sect or division thereof to make provision for their dependent members which in his judgment is reasonable in view of their general level of living, and
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(E) +
such sect or division thereof has been in existence at all times since December 31, 1950.
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An exemption may not be granted to any individual if any benefit or other payment referred to in subparagraph (B) became payable (or, but for section 203 or 222(b) of the Social Security Act, would have become payable) at or before the time of the filing of such waiver.
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(2) Period for which exemption effectiveAn exemption granted to any individual pursuant to this subsection shall apply with respect to all taxable years beginning after December 31, 1950, except that such exemption shall not apply for any taxable year— +
(A) +
beginning (i) before the taxable year in which such individual first met the requirements of the first sentence of paragraph (1), or (ii) before the time as of which the Commissioner of Social Security finds that the sect or division thereof of which such individual is a member met the requirements of subparagraphs (C) and (D), or
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(B) +
ending (i) after the time such individual ceases to meet the requirements of the first sentence of paragraph (1), or (ii) after the time as of which the Commissioner of Social Security finds that the sect or division thereof of which he is a member ceases to meet the requirements of subparagraph (C) or (D).
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(3) Subsection to apply to certain church employees +
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This subsection shall apply with respect to services which are described in subparagraph (B) of section 3121(b)(8) (and are not described in subparagraph (A) of such section).

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(h) Regular basis +
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An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

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(i) Special rules for options and commodities dealers +
(1) In general +
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Notwithstanding subsection (a)(3)(A), in determining the net earnings from self-employment of any options dealer or commodities dealer, there shall not be excluded any gain or loss (in the normal course of the taxpayer’s activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts.

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(2) DefinitionsFor purposes of this subsection— +
(A) Options dealer +
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The term “options dealer” has the meaning given such term by section 1256(g)(8).

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(B) Commodities dealer +
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The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

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(C) Section 1256 contracts +
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The term “section 1256 contract” has the meaning given to such term by section 1256(b).

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(j) Special rules for certain church employee income +
(1) Computation of net earningsIn applying subsection (a)— +
(A) +
church employee income shall not be reduced by any deduction;
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(B) +
church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.
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(2) Computation of self-employment income +
(A) Separate application of subsection (b)(2)Paragraph (2) of subsection (b) shall be applied separately— +
(i) +
to church employee income, and
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(ii) +
to other net earnings from self-employment.
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(B) $100 floor +
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In applying paragraph (2) of subsection (b) to church employee income, “$100” shall be substituted for “$400”.

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(3) Coordination with subsection (a)(12) +
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Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.

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(4) Church employee income defined +
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For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).

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(k) Codification of treatment of certain termination payments received by former insurance salesmenNothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if— +
(1) +
such amount is received after termination of such individual’s agreement to perform such services for such company,
+
+
(2) +
such individual performs no services for such company after such termination and before the close of such taxable year,
+
+
(3) +
such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and
+
+
(4) the amount of such payment— +
(A) +
depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and
+
+
(B) +
does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).
+
+
+
+
(l) Upper and lower limitsFor purposes of subsection (a)— +
(1) Lower limit +
+

The lower limit for any taxable year is the sum of the amounts required under section 213(d) of the Social Security Act for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+
+
+
(2) Upper limit +
+

The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+
+
+
+
(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, § 201(a)–(c), 68 Stat. 1087; Aug. 1, 1956, ch. 836, title II, § 201(e)(2), (3), (f), (g), (i), 70 Stat. 840–842; Pub. L. 85–239, §§ 1(a), (b), 2, 5(b), Aug. 30, 1957, 71 Stat. 521–523; Pub. L. 85–840, title IV, §§ 402(a), 403(a), Aug. 28, 1958, 72 Stat. 1042, 1043; Pub. L. 86–778, title I, §§ 101(a)–(c), 103(k), (l), 105(c)(1), 106(b), Sept. 13, 1960, 74 Stat. 926, 927, 938, 944, 945; Pub. L. 87–64, title II, § 202(a), June 30, 1961, 75 Stat. 141; Pub. L. 88–272, title II, § 227(b)(6), Feb. 26, 1964, 78 Stat. 98; Pub. L. 88–650, § 2(a), (b), Oct. 13, 1964, 78 Stat. 1076, 1077; Pub. L. 89–97, title III, §§ 311(b)(1)–(3), 312(b), 319(a), (c), 320(b)(1), 331(a), 341(a), (b), July 30, 1965, 79 Stat. 381, 390, 391, 393, 401, 411; Pub. L. 89–368, title I, § 102(c), Mar. 15, 1966, 80 Stat. 64; Pub. L. 90–248, title I, §§ 108(b)(1), 115(b), 118(a), 122(b), title V, §§ 501(a), 502(b)(1), Jan. 2, 1968, 81 Stat. 835, 839, 841, 843, 933, 934; Pub. L. 92–5, title II, § 203(b)(1), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, § 203(b)(1), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§ 121(b), 124(b), 140(b), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, § 203(b)(1), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, § 5(b)(1), Dec. 31, 1973, 87 Stat. 954; Pub. L. 93–368, § 10(b), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–92, title II, § 203(a), Aug. 9, 1975, 89 Stat. 465; Pub. L. 94–455, title XII, § 1207(e)(1)(B), title XIX, §§ 1901(a)(155), (b)(1)(I)(iii), (X), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1707, 1789, 1791, 1792, 1834; Pub. L. 95–216, title III, § 313(b), Dec. 20, 1977, 91 Stat. 1536; Pub. L. 95–600, title VII, § 703(j)(8), Nov. 6, 1978, 92 Stat. 2941; Pub. L. 95–615, § 202(g)(5), formerly § 202(f)(5), Nov. 8, 1978, 92 Stat. 3100, renumbered § 202(g)(5), Pub. L. 96–222, title I, § 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 97–34, title I, § 111(b)(3), (5), Aug. 13, 1981, 95 Stat. 194; Pub. L. 97–248, title II, § 278(a)(2), Sept. 3, 1982, 96 Stat. 559; Pub. L. 98–21, title I, § 124(c)(2), title III, §§ 321(e)(3), 322(b)(2), 323(b)(1), Apr. 20, 1983, 97 Stat. 90, 120, 121; Pub. L. 98–369, div. A, title I, § 102(c)(1), div. B, title VI, §§ 2603(c)(2), (d)(2), 2663(j)(5)(B), July 18, 1984, 98 Stat. 622, 1129, 1130, 1171; Pub. L. 99–272, title XIII, § 13205(a)(2)(B), Apr. 7, 1986, 100 Stat. 315; Pub. L. 99–509, title IX, § 9002(b)(1)(B), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99–514, title III, § 301(b)(12), title XII, § 1272(d)(8), (9), title XVII, § 1704(a)(1), (2), title XVIII, §§ 1882(a), (b)(1), 1883(a)(11)(A), Oct. 22, 1986, 100 Stat. 2218, 2594, 2779, 2914, 2916; Pub. L. 100–203, title IX, § 9022(b), Dec. 22, 1987, 101 Stat. 1330–295; Pub. L. 100–647, title III, § 3043(c)(1), title VIII, § 8007(c), Nov. 10, 1988, 102 Stat. 3642, 3783; Pub. L. 101–239, title X, § 10204(a)(1), Dec. 19, 1989, 103 Stat. 2474; Pub. L. 101–508, title V, §§ 5123(a)(3), 5130(a)(2), title XI, § 11331(b), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289, 1388–467; Pub. L. 103–66, title XIII, § 13207(b), Aug. 10, 1993, 107 Stat. 468; Pub. L. 103–296, title I, § 108(h)(1), title III, § 319(a)(4), Aug. 15, 1994, 108 Stat. 1487, 1534; Pub. L. 104–188, title I, § 1456(a), Aug. 20, 1996, 110 Stat. 1818; Pub. L. 105–34, title IX, § 922(a), Aug. 5, 1997, 111 Stat. 879; Pub. L. 108–203, title IV, § 425(b), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108–357, title I, § 102(d)(7), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 110–28, title VIII, § 8215(b)(1), May 25, 2007, 121 Stat. 193; Pub. L. 110–234, title XV, §§ 15301(a), 15352(a), May 22, 2008, 122 Stat. 1501, 1525; Pub. L. 110–246, § 4(a), title XV, §§ 15301(a), 15352(a), June 18, 2008, 122 Stat. 1664, 2263, 2287; Pub. L. 111–148, title IX, § 9015(b)(2)(B), Mar. 23, 2010, 124 Stat. 871; Pub. L. 113–295, div. A, title II, § 221(a)(91), Dec. 19, 2014, 128 Stat. 4050; Pub. L. 115–141, div. U, title IV, § 401(a)(197), (198), Mar. 23, 2018, 132 Stat. 1193.)
+
+
 +
+
+ +
+

[1]  See References in Text note below.
+
Editorial Notes
+
+References in Text +

The Social Security Act, referred to in subsecs. (a)(1), (b), (c)(1), (2)(E), (e)(1), (g)(1), and (l)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. Titles II and XVIII of the Act are classified generally to subchapters II (§ 401 et seq.) and XVIII (§ 1395 et seq.) of Title 42. Sections 202, 203, 213, 218, 222, 223, 230, and 233 of the Act are classified to sections 402, 403, 413, 418, 422, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

Section 199, referred to in subsec. (a)(16), was repealed by Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126.

+

The Federal Insurance Contributions Act, referred to in subsec. (d), is act Aug. 16, 1954, ch. 736, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.

+
+
Codification +

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+
+
Amendments +

2018—Subsec. (a)(1). Pub. L. 115–141, § 401(a)(197), substituted “section 1233(a)(2)” for “section 1233(2)” and “16 U.S.C. 3833(a)(2)” for “16 U.S.C. 3833(2)”.

+

Subsec. (b). Pub. L. 115–141, § 401(a)(198), substituted “3211.” for “3211,.” in concluding provisions.

+

2014—Subsec. (e)(3). Pub. L. 113–295 struck out “whichever of the following dates is later: (A)” after “before” and “; or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967” after “or (c)(5)”. Amendment was executed to reflect the probable intent of Congress notwithstanding an extra closing quotation mark in the directory language.

+

2010—Subsec. (a)(12)(B). Pub. L. 111–148 inserted “(determined without regard to the rate imposed under paragraph (2) of section 1401(b))” after “for such year”.

+

2008—Subsec. (a). Pub. L. 110–246, § 15352(a)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing and “the lower limit” for “$1,600” wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, § 15301(a), inserted “, and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act” after “crop shares”.

+

Subsec. (l). Pub. L. 110–246, § 15352(a)(2), added subsec. (l).

+

2007—Subsec. (a)(17). Pub. L. 110–28 added par. (17).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203 substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife; and”.

+

Subsec. (a)(16). Pub. L. 108–357 added par. (16).

+

1997—Subsec. (k). Pub. L. 105–34 added subsec. (k).

+

1996—Subsec. (a)(8). Pub. L. 104–188 inserted before semicolon at end “, but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires”.

+

1994—Subsec. (c)(1). Pub. L. 103–296, § 108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, § 319(a)(4), inserted at end “except service which constitutes ‘employment’ under section 3121(y),”.

+

Subsecs. (c)(2)(E), (e)(2), (g)(1), (2)(A), (B). Pub. L. 103–296, § 108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

1993—Subsec. (b). Pub. L. 103–66, § 13207(b)(1)(C), (D), in concluding provisions, inserted “and” after “section 3121(b),” and struck out “and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified government employment (as defined in section 3121(u)(3)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)” after “section 3201 or 3211,”.

+

Subsec. (b)(1). Pub. L. 103–66, § 13207(b)(1)(A), (B), substituted “in the case of the tax imposed by section 1401(a), that part of the net” for “that part of the net” and “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (k))”.

+

Subsec. (k). Pub. L. 103–66, § 13207(b)(2), struck out subsec. (k) which defined parameters of the applicable contribution base under this chapter.

+

1990—Subsec. (a). Pub. L. 101–508, § 5123(a)(3), struck out last undesignated par. which read as follows: “Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year).”

+

Subsec. (b). Pub. L. 101–508, § 5130(a)(2), amended directory language of Pub. L. 98–21, § 322(b)(2). See 1983 Amendment note below.

+

Subsec. (b)(1)(i). Pub. L. 101–508, § 11331(b)(1), substituted “the applicable contribution base (as determined under subsection (k))” for “the contribution and benefit base (as determined under section 230 of the Social Security Act)”.

+

Subsec. (k). Pub. L. 101–508, § 11331(b)(2), added subsec. (k).

+

1989—Subsec. (g)(3). Pub. L. 101–239 substituted “to apply” for “not to apply” in heading and “shall apply” for “shall not apply” in text.

+

1988—Subsec. (a)(15). Pub. L. 100–647, § 3043(c)(1), added par. (15).

+

Subsec. (g)(2) to (5). Pub. L. 100–647, § 8007(c), struck out par. (2) which related to time for filing applications, struck out par. (4) which related to application by fiduciaries or survivors, and redesignated pars. (3) and (5) as (2) and (3), respectively.

+

1987—Subsec. (a). Pub. L. 100–203 inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

1986—Subsec. (a)(8). Pub. L. 99–514, § 1272(d)(8), inserted “and” after “of the employer),” and struck out “and section 931 (relating to income from sources within possessions of the United States)” after “living abroad)”.

+

Subsec. (a)(9). Pub. L. 99–514, § 1272(d)(9), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “the term ‘possession of the United States’ as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of possessions of the United States) shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

Subsec. (a)(14). Pub. L. 99–514, § 1882(b)(1)(B)(i), amended par. (14) generally. Prior to amendment, par. (14) read as follows: “with respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G)—

+

“(A) no deduction for trade or business expenses provided under this Code (other than the deduction under paragraph (12)) shall apply;

+

“(B) the provisions of subsection (b)(2) shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, § 1882(b)(1)(B)(ii), (iii), substituted “paragraph” for “clause” in second sentence and inserted at end “In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).”

+

Pub. L. 99–509 struck out “under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or” after “services included” in second sentence.

+

Pub. L. 99–272 substituted “medicare qualified government employment (as defined in section 3121(u)(3))” for “medicare qualified Federal employment (as defined in section 3121(u)(2))”.

+

Subsec. (c)(2)(G). Pub. L. 99–514, § 1883(a)(11)(A), realigned margin of subpar. (G).

+

Subsec. (e)(1). Pub. L. 99–514, § 1704(a)(1), (2)(A), substituted “Subject to paragraph (2), any individual” for “Any individual” and inserted “and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance”.

+

Subsec. (e)(2) to (4). Pub. L. 99–514, § 1704(a)(2)(B), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

+

Subsec. (g)(5). Pub. L. 99–514, § 1882(a), added par. (5).

+

Subsec. (i)(1). Pub. L. 99–514, § 301(b)(12), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

“(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer’s activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

“(B) the deduction provided by section 1202 shall not apply.”

+

Subsec. (j). Pub. L. 99–514, § 1882(b)(1)(A), added subsec. (j).

+

1984—Subsec. (a)(14). Pub. L. 98–369, § 2603(d)(2), added par. (14).

+

Subsec. (c)(1), (2)(E). Pub. L. 98–369, § 2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (c)(2)(G). Pub. L. 98–369, § 2603(c)(2), added subpar. (G).

+

Subsec. (g)(1), (3)(A), (B). Pub. L. 98–369, § 2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (i). Pub. L. 98–369, § 102(c)(1), added subsec. (i).

+

1983—Subsec. (a)(11). Pub. L. 98–21, § 323(b)(1), struck out “in the case of an individual described in section 911(d)(1)(B),” before “the exclusion”.

+

Subsec. (a)(12), (13). Pub. L. 98–21, § 124(c)(2), added par. (12) and redesignated former par. (12) as (13).

+

Subsec. (b). Pub. L. 98–21, § 322(b)(2), as amended by Pub. L. 101–508, § 5130(a)(2), inserted “, except as provided by an agreement under section 233 of the Social Security Act” in text preceding par. (1).

+

Pub. L. 98–21, § 321(e)(3), substituted “employees of foreign affiliates of American employers” for “employees of foreign subsidiaries of domestic corporations” in cl. (A) of provisions following par. (2).

+

1982—Subsec. (b). Pub. L. 97–248 struck out “and” before “(B)” and inserted “, and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)”.

+

1981—Subsec. (a)(8). Pub. L. 97–34, § 111(b)(3), substituted “relating to citizens or residents of the United States living abroad” for “relating to income earned by employees in certain camps”.

+

Subsec. (a)(11). Pub. L. 97–34, § 111(b)(5), substituted “in the case of an individual described in section 911(d)(1)(B), the exclusion from gross income provided by section 911(a)(1) shall not apply” for “in the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) shall not apply”.

+

1978—Subsec. (a). Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)” in par. (8).

+

Pub. L. 95–600, § 703(j)(8)(A), substituted “subsection (h)” for “subsection (i)” wherever appearing in last par.

+

Subsec. (c)(6). Pub. L. 95–600, § 703(j)(8)(B), substituted “subsection (g)” for “subsection (h)”.

+

1977—Subsec. (a)(12). Pub. L. 95–216 added par. (12).

+

1976—Subsec. (a). Pub. L. 94–455, §§ 1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two places in cl. (iv) of provisions extending the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, “section 702(a)(8)” for “section 702(a)(9)” and struck out in par. (2) “(other than interest described in section 35)” after “unless such dividends and interest” and in par. (10) “or his delegate” after “Secretary”.

+

Subsec. (b)(1). Pub. L. 94–455, § 1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security contributions and benefit base limits on wages paid during taxable years between 1955 through 1974.

+

Subsec. (c)(2)(F). Pub. L. 94–455, § 1207(e)(1)(B), added subpar. (F).

+

Subsec. (g). Pub. L. 94–455, §§ 1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated, struck out in par. (1)(A) “or his delegate” after “Secretary” and in par. (2) provisions relating to individuals who have self-employment income for taxable years ending before Dec. 31, 1967, on or before Dec. 31, 1968, and substituted in par. (2) reference to for which the individual has self-employment income (determined without regard to this subsection or subsection (c)(6)) for reference to ending on or after Dec. 31, 1967 for which he has self-employment income (as so determined). Former subsec. (g), which related to treatment of certain remunerations erroneously reported as net earnings from self-employment, was struck out.

+

Subsecs. (h), (i). Pub. L. 94–455, § 1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).

+

1975—Subsec. (b). Pub. L. 94–92 struck out from item B of second sentence the limitation of “wages” to include “compensation” solely with respect to the tax imposed by section 1401(b).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a)(8), (11). Pub. L. 92–603, §§ 121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of an American employer or as ministers in a foreign country having a congregation predominantly of citizens of the United States, added par. (11), and extended the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, with certain exceptions.

+

Subsec. (b)(1)(F). Pub. L. 92–336, § 203(b)(1)(A), inserted “and before 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, § 203(b)(1)(B), added subpars. (G) to (I).

+

Subsec. (i). Pub. L. 92–603, § 121(b)(2), added subsec. (i).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, § 203(b)(1)(A), inserted “and beginning before 1972” after “1967” and substituted “; and” for “; or”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, § 203(b)(1)(B), added subpar. (F).

+

1968—Subsec. (a)(10). Pub. L. 90–248, § 118(a), added par. (10).

+

Subsec. (b). Pub. L. 90–248, § 502(b)(1), designated existing provisions of second sentence respecting “wages” as item “A” and added item “B”.

+

Subsec. (b)(1)(D). Pub. L. 90–248, § 108(b)(1)(A), inserted “and before 1968” after “1965”.

+

Subsec. (b)(1)(E). Pub. L. 90–248, § 108(b)(1)(B), added subpar. (E).

+

Subsec. (c). Pub. L. 90–248, § 115(b)(1), substituted “such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him” for “such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect” in last sentence.

+

Subsec. (c)(1). Pub. L. 90–248, § 122(b)(1), excepted from exclusion from definition of “trade or business” the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered by such State and the Secretary pursuant to section 218 of the Social Security Act [section 418 of Title 42, The Public Health and Welfare].

+

Subsec. (c)(2)(E). Pub. L. 90–248, § 122(b)(2), added subpar. (E).

+

Subsec. (e). Pub. L. 90–248, § 115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) respecting such exemption, time for filing application, and effective date of exemption for provisions of former pars. (1) to (5) permitting such persons to secure social security coverage by filing a waiver certificate, prescribing time for filing certificate, effective date of certificate treatment of certain remuneration paid in 1955 and 1956 as wages, and optional provision for certain certificates filed on or before April 15, 1967.

+

Subsec. (h)(2). Pub. L. 90–248, § 501(a), substituted “December 31, 1967” and “December 31, 1968” for “December 31, 1965” and “April 15, 1966”, respectively, in subpar. (A) and “December 31, 1967” for “December 31, 1965” in subpar. (B) and inserted in such subpar. (B) exception provision as to when an application shall be deemed timely filed.

+

1966—Subsec. (e)(3)(E). Pub. L. 89–368 added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, § 312(b), substituted “2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (9), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, § 320(b)(1)(C), inserted “and before 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, § 320(b)(1)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §§ 311(b)(1), (2), 319(a), struck out from par. (5) “doctor of medicine, or” before and “; or the performance of such service by a partnership” after “Christian Science practitioner,” added par. (6), and consolidated into one sentence former last two sentences.

+

Subsec. (e)(1). Pub. L. 89–97, § 311(b)(3)(A), substituted “extended to service described in subsection (c)(4) or (c)(5) performed by him” for “extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be performed by him”.

+

Subsec. (e)(2)(A). Pub. L. 89–97, § 311(b)(3)(B), substituted “(computed without regard to subsections (c)(4) and (c)(5) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5)” for “(computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c)(4), and, in the case of an individual referred to in paragraph (1)(B), without regard to subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4), or from the performance of service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be”.

+

Subsec. (e)(2)(B). Pub. L. 89–97, § 341(a), substituted “his second taxable year ending after 1963” for “his second taxable year ending after 1962”.

+

Subsec. (e)(3)(D). Pub. L. 89–97, § 341(b), added subpar. (D).

+

Subsec. (e)(5). Pub. L. 89–97, § 331(a), extended applicability of section to earnings in taxable years beyond those ending before 1960, extended until April 15, 1966, the last date for filing a certificate by an individual and until Apr. 15, 1967, the last date for filing a supplemental certificate by an individual, provided for filing of the certificate on or before Apr. 15, 1967, if the individual died on or before April 15, 1966, and extended to Apr. 15, 1967, the date on or before which the tax under section 1401 had been paid, or the overpayment, including interest under section 6611, had been repaid.

+

Subsec. (e)(6). Pub. L. 89–97, § 331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or before April 15, 1962.

+

Subsec. (h). Pub. L. 89–97, § 319(c), added subsec. (h).

+

1964—Subsec. (a)(3)(B). Pub. L. 88–272 inserted reference to iron ore.

+

Subsec. (e)(2)(B). Pub. L. 88–650, § 2(a), substituted “his second taxable year ending after 1962” for “his second taxable year ending after 1959”.

+

Subsec. (e)(3)(C). Pub. L. 88–650, § 2(b), added subpar. (C).

+

1961—Subsec. (e)(6). Pub. L. 87–64 added par. (6).

+

1960—Subsec. (a). Pub. L. 86–778, § 103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, § 103(l), substituted “the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa” for “the Virgin Islands or a resident of Puerto Rico” in last sentence.

+

Subsec. (c)(2). Pub. L. 86–778, § 106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States.

+

Subsec. (e)(2)(B). Pub. L. 86–778, § 101(a), substituted “1959” for “1956”.

+

Subsec. (e)(3). Pub. L. 86–778, § 101(b), designated existing provisions as cl. (A), struck out provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B).

+

Subsec. (e)(5). Pub. L. 86–778, § 101(c), added par. (5).

+

Subsec. (g). Pub. L. 86–778, § 105(c)(1), added subsec. (g).

+

1958—Subsec. (b)(1). Pub. L. 85–840, § 402(a), increased limitation on self-employment income subject to tax, for taxable years ending after 1958, from $4,200 to $4,800.

+

Subsec. (f). Pub. L. 85–840, § 403(a), added subsec. (f).

+

1957—Subsec. (a)(8). Pub. L. 85–239, § 5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title.

+

Subsec. (e)(2). Pub. L. 85–239, § 1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956.

+

Subsec. (e)(3). Pub. L. 85–239, § 1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which are effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, and for certificates filed after the due date of the return (including any extension thereof) for the second taxable year ending after 1956.

+

Subsec. (e)(4). Pub. L. 85–239, § 2, added par. (4).

+

1956—Subsec. (a). Act Aug. 1, 1956, § 201(i), amended generally last two sentences to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 66⅔ percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, § 201(e)(2), struck out from the exclusion income derived by an owner or tenant of land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(8)(B). Act Aug. 1, 1956, § 201(g), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, § 201(e)(3), included within “trade or business” service described in section 3121(b)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, § 201(f), struck out exclusion of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a). Act Sept. 1, 1954, § 201(a), (c)(4), in par. (1) clarified the term rentals to indicate that it includes rentals paid in the form of crop shares, struck out par. (2), redesignated pars. (3) to (8) as (2) to (7), respectively, added a new par. (8), and inserted provisions at end establishing an optional method of reporting income for self-employed farmers.

+

Subsec. (b). Act Sept. 1, 1954, § 201(b), increased the limitation on self-employment income subject to tax, for taxable years ending after 1954, from $3,600 to $4,200 and included as “wages”, for purposes of computing “self-employment income,” remuneration of United States citizens employed by a foreign subsidiary of a domestic corporation which has agreed to have the Social Security insurance system extended to service performed by such citizens.

+

Subsec. (c). Act Sept. 1, 1954, § 201(c)(2), inserted two sentences at end making the provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under subsec. (e) is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, § 201(c)(1), inserted “and other than service described in paragraph (4) of this subsection” after “18”.

+

Subsec. (c)(5). Act Sept. 1, 1954, § 201(c)(5), struck out exclusions from self-employment tax in the case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors and professional engineers.

+

Subsec. (e). Act Sept. 1, 1954, § 201(c)(3), added subsec. (e).

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 2014 Amendment +

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

+
+
Effective Date of 2010 Amendment +

Amendment by Pub. L. 111–148 applicable with respect to remuneration received, and taxable years beginning, after Dec. 31, 2012, see section 9015(c) of Pub. L. 111–148, set out as a note under section 164 of this title.

+
+
Effective Date of 2008 Amendment +

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Pub. L. 110–234, title XV, § 15301(c), May 22, 2008, 122 Stat. 1501, and Pub. L. 110–246, § 4(a), title XV, § 15301(c), June 18, 2008, 122 Stat. 1664, 2263, provided that:

“The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to payments made after December 31, 2007.”
+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+

Pub. L. 110–234, title XV, § 15352(c), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, § 4(a), title XV, § 15352(c), June 18, 2008, 122 Stat. 1664, 2288, provided that:

“The amendments made by this section [amending this section and sections 411 and 412 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 2007.”
+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+
+
Effective Date of 2007 Amendment +

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of this title.

+
+
Effective Date of 2004 Amendment +

Amendment by Pub. L. 108–357 applicable to taxable years beginning after Dec. 31, 2004, see section 102(e) of Pub. L. 108–357, set out as a note under section 56 of this title.

+
+
Effective Date of 1997 Amendment +

Pub. L. 105–34, title IX, § 922(c), Aug. 5, 1997, 111 Stat. 880, provided that:

“The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to payments after December 31, 1997.”
+
+
Effective Date of 1996 Amendment +

Pub. L. 104–188, title I, § 1456(b), Aug. 20, 1996, 110 Stat. 1818, provided that:

“The amendments made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”
+
+
Effective Date of 1994 Amendment +

Amendment by section 108(h)(1) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

+

Pub. L. 103–296, title III, § 319(c), Aug. 15, 1994, 108 Stat. 1535, provided that:

“The amendments made by this section [amending this section, sections 3102, 3121, and 3122 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the calendar quarter following the calendar quarter in which the date of the enactment of this Act [Aug. 15, 1994] occurs.”
+
+
Effective Date of 1993 Amendment +

Pub. L. 103–66, title XIII, § 13207(e), Aug. 10, 1993, 107 Stat. 469, provided that:

“The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1994 and later calendar years.”
+
+
Effective Date of 1990 Amendment +

Amendment by section 5123(a)(3) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of Title 42, The Public Health and Welfare.

+

Pub. L. 101–508, title V, § 5130(b), Nov. 5, 1990, 104 Stat. 1388–289, provided that:

“The amendments made by subsection (a) [amending this section, section 3509 of this title, and sections 408, 409, and 411 of Title 42] shall be effective as if included in the enactment of the provision to which it relates.”
+

Pub. L. 101–508, title XI, § 11331(e), Nov. 5, 1990, 104 Stat. 1388–468, provided that:

“The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1991 and later calendar years.”
+
+
Effective Date of 1989 Amendment +

Pub. L. 101–239, title X, § 10204(a)(2), Dec. 19, 1989, 103 Stat. 2474, provided that:

“The amendments made by paragraph (1) [amending this section] shall apply with respect to taxable years beginning after December 31, 1989.”
+
+
Effective Date of 1988 Amendment +

Amendment by section 3043(c)(1) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

+

Pub. L. 100–647, title VIII, § 8007(d), Nov. 10, 1988, 102 Stat. 3783, provided that:

“The amendments made by subsection (a) [enacting section 3127 of this title and renumbering former section 3127 of this title as section 3128] shall apply to wages paid after December 31, 1988. The amendments made by subsection (b) [amending section 402 of Title 42, The Public Health and Welfare] shall apply to benefits paid for (and items and services furnished in) months after December 1988. The amendments made by subsection (c) [amending this section] shall apply to applications for exemptions filed on or after the date of the enactment of this Act [Nov. 10, 1988].”
+
+
Effective Date of 1987 Amendment +

Pub. L. 100–203, title IX, § 9022(c), Dec. 22, 1987, 101 Stat. 1330–295, provided that:

“The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply with respect to services performed in taxable years beginning on or after January 1, 1988.”
+
+
Effective Date of 1986 Amendments +

Amendment by section 301(b)(12) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title.

+

Amendment by section 1272(d)(8), (9) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

+

Pub. L. 99–514, title XVII, § 1704(a)(3), Oct. 22, 1986, 100 Stat. 2779, provided that:

“The amendments made by paragraphs (1) and (2) [amending this section] shall apply to applications filed after December 31, 1986.”
+

Pub. L. 99–514, title XVIII, § 1882(b)(3), Oct. 22, 1986, 100 Stat. 2915, provided that:

“The amendments made by this subsection [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to remuneration paid or derived in taxable years beginning after December 31, 1985.”
+

Amendment by Pub. L. 99–509 effective, except as otherwise provided, with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

+

Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.

+
+
Effective Date of 1984 Amendment +

Amendment by section 102(c)(1) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of this title.

+

Amendment by section 2603(c)(2) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 2663(j)(5)(B) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

+
+
Effective Date of 1983 Amendment +

Amendment by section 124(c)(2) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as a note under section 1401 of this title.

+

Amendment by section 321(e)(3) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective for taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21 set out as a note under section 3121 of this title.

+

Pub. L. 98–21, title III, § 323(c)(2), Apr. 20, 1983, 97 Stat. 121, provided that:

“Except as provided in subsection (b)(2)(B) [amending section 411 of Title 42, The Public Health and Welfare, effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984], the amendments made by subsection (b) [amending this section and section 411 of Title 42] shall apply to taxable years beginning after December 31, 1983.”
+
+
Effective Date of 1982 Amendment +

Amendment by Pub. L. 97–248 applicable to remuneration paid after Dec. 31, 1982, see section 278(c)(1) of Pub. L. 97–248, set out as a note under section 3121 of this title.

+
+
Effective Date of 1981 Amendment +

Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.

+
+
Effective Date of 1978 Amendment +

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title.

+
+
Effective Date of 1978 Amendment; Election of Prior Law +

Amendment by Pub. L. 95–615 applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 of Pub. L. 95–615, set out as an Effective Date of 1978 Amendment note under section 911 of this title.

+
+
Effective Date of 1977 Amendment +

Amendment by Pub. L. 95–216 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 313(c) of Pub. L. 95–216, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+
+
Effective Date of 1976 Amendment +

Amendment by section 1207(e)(1)(B) of Pub. L. 94–455 applicable to taxable years ending after Dec. 31, 1971, see section 1207(f)(4) of Pub. L. 94–455, set out as a note under section 3121 of this title.

+

Amendment by section 1901(a)(155), (b)(1)(I)(iii), (X) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

+
+
Effective Date of 1975 Amendment +

Pub. L. 94–92, title II, § 203(c), Aug. 9, 1975, 89 Stat. 465, provided that:

“The amendments made by this section [amending this section and section 3231 of this title] shall be effective January 1, 1975, and shall apply only with respect to compensation paid for services rendered on or after that date.”
+
+
Effective Date of 1974 Amendment +

Amendment by Pub. L. 93–368 applicable with respect to taxable years beginning after Dec. 31, 1973, see section 10(c) of Pub. L. 93–368, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+
+
Effective Date of 1973 Amendments +

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

+
+
Effective Date of 1972 Amendments +

Amendment by Pub. L. 92–603 applicable with respect to taxable years beginning after Dec. 31, 1972, see sections 121(c), 124(c), and 140(c) of Pub. L. 92–603, set out as notes under section 411 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

+
+
Effective Date of 1971 Amendment +

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+
+
Effective Date of 1968 Amendment +

Amendment by section 108(b)(1) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Pub. L. 90–248, title I, § 115(c), Jan. 2, 1968, 81 Stat. 840, provided that:

“The amendments made by subsections (a) and (b) [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending after 1967.”
+

Pub. L. 90–248, title I, § 118(c), Jan. 2, 1968, 81 Stat. 842, provided that:

“The amendments made by this section [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending on or after December 31, 1967.”
+

Pub. L. 90–248, title I, § 122(c), Jan. 2, 1968, 81 Stat. 844, provided that:

+
“(1) +
The amendments made by subsections (a) and (b) of this section [amending this section and section 411 of Title 42] shall apply with respect to fees received after 1967.
+
+
“(2) +
Notwithstanding the provisions of subsections (a) and (b) of this section [amending this section and section 411 of Title 42], any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter, if on or before the due date of his income tax return for 1968 (including any extensions thereof) he files with the Secretary of the Treasury or his delegate, in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe, a certificate of election of exemption from such amendments.”
+
+
+

Pub. L. 90–248, title V, § 501(b), Jan. 2, 1968, 81 Stat. 933, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date.”
+

Pub. L. 90–248, title V, § 502(b)(2), Jan. 2, 1968, 81 Stat. 934, provided that:

“The amendments made by paragraph (1) [amending this section] shall be effective only with respect to taxable years ending on or after December 31, 1968.”
+
+
Effective Date of 1966 Amendment +

Amendment by Pub. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Pub. L. 89–368, set out as a note under section 6654 of this title.

+
+
Effective Date of 1965 Amendment +

Amendment by section 311(b)(1)–(3) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 312(b) of Pub. L. 89–97 applicable only with respect to taxable years beginning after Dec. 31, 1965, see section 312(c) of Pub. L. 89–97, set out as a note under section 411 of Title 42.

+

Pub. L. 89–97, title III, § 319(e), July 30, 1965, 79 Stat. 392, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by this section [amending this section and sections 402 and 411 of Title 42] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date.”
+

Amendment by section 320(b)(1) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title.

+

Pub. L. 89–97, title III, § 331(d), July 30, 1965, 79 Stat. 403, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically provided therein) only to certificates with respect to which supplemental certificates are filed pursuant to section 1402(e)(5)(A) of such Code after the date of the enactment of this Act [July 30, 1965], and to certificates filed pursuant to section 1402(e)(5)(B) after such date; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments, and no lump sum death payment under such title [section 401 et seq. of Title 42] shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [July 30, 1965]. The provisions of section 1402(e)(5) and (6) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] which were in effect before the date of enactment of this Act shall be applicable with respect to any certificate filed pursuant thereto before such date if a supplemental certificate is not filed with respect to such certificate as provided in this section.”
+

Pub. L. 89–97, title III, § 341(c), July 30, 1965, 79 Stat. 412, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [July 30, 1965]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments.”
+
+
Effective Date of 1964 Amendment +

Pub. L. 88–650, § 2(c), Oct. 13, 1964, 78 Stat. 1077, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Oct. 13, 1964]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act [Oct. 1964] is enacted or any prior month shall be payable or increased by reason of such amendments.”
+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of this title.

+
+
Effective Date of 1961 Amendment +

Pub. L. 87–64, title II, § 202(b), June 30, 1961, 75 Stat. 142, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of enactment of this Act [June 30, 1961]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act [June 30, 1961].”
+
+
Effective Date of 1960 Amendment +

Pub. L. 86–778, title I, § 101(f), Sept. 13, 1960, 74 Stat. 928, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960].”
+

Amendment by section 103(k) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as such enactment involves the nonapplication of section 932 of this title to the Virgin Islands for purposes of section 1401 et seq. of this title and section 411 of Title 42, such enactment shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and section 411 of Title 42 are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 103(l) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 106(b) of Pub. L. 86–778 applicable only with respect to taxable years ending on or after Dec. 31, 1960, see section 106(c) of Pub. L. 86–778, set out as a note under section 411 of Title 42.

+
+
Effective Date of 1958 Amendment +

Pub. L. 85–840, title IV, § 403(b), Aug. 28, 1958, 72 Stat. 1044, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) +
Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply only with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958].
+
+
“(2) In the case of an individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], the amendment made by subsection (a) [amending this section] shall apply only if— +
“(A) +
before January 1, 1960, there is filed a return (or amended return) of the tax imposed by chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 1401 et seq. of this title] for the taxable year ending as a result of his death, and
+
+
“(B) +
in any case where the return is filed solely for the purpose of reporting net earnings from self-employment resulting from the amendment made by subsection (a), the return is accompanied by the amount of tax attributable to such net earnings.
+
+
In any case described in the preceding sentence, no interest or penalty shall be assessed or collected on the amount of any tax due under chapter 2 of such Code solely by reason of the operation of section 1402(f) of such Code.”
+
+
+
+
Effective Date of 1957 Amendment +

Pub. L. 85–239, § 4, Aug. 30, 1957, 71 Stat. 522, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(a) +
Section 3 [set out below], and the amendments made by the first section of this Act [amending this section], shall apply with respect to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for months beginning after, and lump sum death payments under such title in the case of deaths occurring after, the date of the enactment of this Act [Aug. 30, 1957].
+
+
“(b) Notwithstanding subsection (a), in the case of any individual who— +
“(1) +
(A) +
has remuneration which is deemed, by reason of section 3, to constitute remuneration for employment for purposes of title II of the Social Security Act [section 401 et seq. of Title 42], or
+
+
“(B) +
has income which constitutes net earnings from self-employment under such title by reason of the filing of a certificate pursuant to [former] section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and
+
+
+
“(2) +
was entitled to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [August 1957],
+
+
section 3 [set out below] and the amendments made by the first section of this Act [amending this section] shall apply with respect to monthly insurance benefits under such title based on his wages and self-employment income only if he, or any other person entitled to monthly insurance benefits under such title on the basis of such wages and self-employment income, files, on or after the date of enactment of this Act [Aug. 30, 1957], an application for recomputation by reason of this Act. Such recomputation shall be made in the manner provided in title II of the Social Security Acts [section 401 et seq. of Title 42] as in effect at the time of the last previous computation or recomputation of such individual’s primary insurance amount and as though the application therefor was filed in the month in which the application for such last previous computation or recomputation was filed. No recomputation under this subsection shall be regarded as a recomputation under section 215(f) of the Social Security Act [section 415(f) of Title 42]. Any such recomputation shall be effective for and after the twelfth month before the month in which the application therefor is filed, but in no case for any month which begins on or prior to the date of the enactment of this Act. Any such recomputation shall be effective only if it results in a higher primary insurance amount.
+
+
“(c) +
The preceding provisions of this section shall not render erroneous any monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act [August 1957] is enacted or any prior month.”
+
+
+

Pub. L. 85–239, § 5(c), Aug. 30, 1957, 71 Stat. 524, provided that:

“The amendments made by this section [amending this section and section 411 of Title 42] shall, except for purposes of section 203 of the Social Security Act [section 403 of title 42], apply only with respect to taxable years ending on or after December 31, 1957. For purposes of section 203 of the Social Security Act [section 403 of Title 42] (other than subsection (a)), such amendments shall apply only with respect to taxable years beginning after the month in which this Act is enacted [August 1957]. For purposes of subsection (a) of such section 203, such amendments shall apply only with respect to taxable years of the insured individual ending on or after December 31, 1957.”
+
+
Effective Date of 1956 Amendment +

Amendment by section 201(e)(2), (f) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, amendment by section 201(i) of that act applicable with respect to taxable years ending on or after Dec. 31, 1956, amendment by section 201(e)(3) of that act applicable with respect to taxable years ending after 1954, and, except as provided in section 201(m)(2)(B) of that act, amendment by section 201(g) of that act applicable only with respect to taxable years ending after 1956, see section 201(m) of act Aug. 1, 1956, set out as a under section 3121 of this title.

+
+
Effective Date of 1954 Amendment +

Act Sept. 1, 1954, ch. 1206, title II, § 201(d), 68 Stat. 1089, provided that:

“The amendments made by subsections (a), (b) and (c) of this section [amending this section] shall be applicable only with respect to taxable years ending after 1954.”
+
+
Revocation by Members of the Clergy of Exemption From Social Security Coverage +

Pub. L. 106–170, title IV, § 403, Dec. 17, 1999, 113 Stat. 1910, provided that:

+
“(a) In General.— +
Notwithstanding section 1402(e)(4) of the Internal Revenue Code of 1986, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Dec. 17, 1999], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed by the Commissioner of Internal Revenue), if such application is filed no later than the due date of the Federal income tax return (including any extension thereof) for the applicant’s second taxable year beginning after December 31, 1999. Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 and title II of the Social Security Act (42 U.S.C. 401 et seq.)), as specified in the application, either with respect to the applicant’s first taxable year beginning after December 31, 1999, or with respect to the applicant’s second taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed after the due date of the applicant’s Federal income tax return for a taxable year and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant’s income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code (notwithstanding paragraphs (4) and (5) of section 1402(c)) except for the exemption under section 1402(e)(1) of such Code.
+
+
“(b) Effective Date.— +
Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years beginning after December 31, 1999, and with respect to monthly insurance benefits payable under title II on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual’s application for revocation (as described in such subsection) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”
+
+
+
+
Limited Exemption for Canadian Ministers From Certain Self-Employment Tax Liability +

Pub. L. 103–296, title III, § 306, Aug. 15, 1994, 108 Stat. 1521, provided that:

+
“(a) In General.—Notwithstanding any other provision of law, if— +
“(1) +
an individual performed services described in section 1402(c)(4) of the Internal Revenue Code of 1986 which are subject to tax under section 1401 of such Code,
+
+
“(2) +
such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act [42 U.S.C. 433] was in effect, and
+
+
“(3) +
such individual was required to pay contributions on the earnings from such services under the social insurance system of Canada,
+
+
then such individual may file a certificate under this section in such form and manner, and with such official, as may be prescribed in regulations issued under chapter 2 of such Code. Upon the filing of such certificate, notwithstanding any judgment which has been entered to the contrary, such individual shall be exempt from payment of such tax with respect to services described in paragraphs (1) and (2) and from any penalties or interest for failure to pay such tax or to file a self-employment tax return as required under section 6017 of such Code.
+
+
“(b) Period for Filing.— +
A certificate referred to in subsection (a) may be filed only during the 180-day period commencing with the date on which the regulations referred to in subsection (a) are issued.
+
+
“(c) Taxable Years Affected by Certificate.— +
A certificate referred to in subsection (a) shall be effective for taxable years ending after December 31, 1978, and before January 1, 1985.
+
+
“(d) Restriction on Crediting of Exempt Self-Employment Income.— +
In any case in which an individual is exempt under this section from paying a tax imposed under section 1401 of the Internal Revenue Code of 1986, any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act (42 U.S.C. 411(b)), and, if such individual’s primary insurance amount has been determined under section 215 of such Act (42 U.S.C. 415), notwithstanding section 215(f)(1) of such Act, the Secretary of Health and Human Services (prior to March 31, 1995) or the Commissioner of Social Security (after March 30, 1995) shall recompute such primary insurance amount so as to take into account the provisions of this subsection. The recomputation under this subsection shall be effective with respect to benefits for months following approval of the certificate of exemption.”
+
+
+
+
Plan Amendments Not Required Until January 1, 1989 +

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+
+
Revocation of Exemption From Coverage by Clergymen; Procedure, Applicability, Etc. +

Pub. L. 99–514, title XVII, § 1704(b), Oct. 22, 1986, 100 Stat. 2779, provided that:

+
“(1) In general.—Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(2)(B) of this section, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Oct. 22, 1986], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of subtitle A of such Code), if such application is filed— +
“(A) +
before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [42 U.S.C. 402(a), 423] (without regard to section 202(j)(1) or 223(b) of such Act [42 U.S.C. 402(j)(1), 423(b)]), and
+
+
“(B) +
no later than the due date of the Federal income tax return (including any extension thereof) for the applicant’s first taxable year beginning after the date of the enactment of this Act [Oct. 22, 1986].
+
+
Any such revocation shall be effective (for purposes of chapter 2 of subtitle A of the Internal Revenue Code of 1986 and title II of the Social Security Act [42 U.S.C. 401 et seq.]), as specified in the application, either with respect to the applicant’s first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] or with respect to the applicant’s first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the Federal income tax return for the applicant’s first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant’s income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of subtitle A of such Code (notwithstanding paragraph (4) or (5) of section 1402(c) of such Code) but for the exemption under section 1402(e)(1) of such Code.
+
+
“(2) Effective date.— +
Paragraph (1) of this subsection shall apply with respect to service performed (to the extent specified in such paragraph) in taxable years ending on or after the date of the enactment of this Act [Oct. 22, 1986] and with respect to monthly insurance benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual’s application for revocation (as described in such paragraph) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”
+
+
+

Pub. L. 95–216, title III, § 316, Dec. 20, 1977, 91 Stat. 1537, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(a) Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], any exemption which has been received under section 1402(e)(1) of such Code, by a duly ordained, commissioned, or licensed minister of a church or a Christian Science practitioner, and which is effective for the taxable year in which this Act [Pub. L. 95–216, enacted Dec. 20, 1977] is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of such Code [this chapter]), if such application is filed— +
“(1) +
before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [section 402(a) or 423 of Title 42, The Public Health and Welfare] (without regard to section 202(j)(1) or 223(b) of such Act [section 402(j)(1) or 423(b) of Title 42]), and
+
+
“(2) +
no later than the due date of the Federal income tax return (including any extension thereof) for the applicant’s first taxable year beginning after the date of the enactment of this Act [Dec. 20, 1977].
+
+
Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 [this chapter] and title II of the Social Security Act [section 401 et seq. of Title 42]), as specified in the application, either with respect to the applicant’s first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] or with respect to the applicant’s first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the applicant’s first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant’s income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code [this chapter] (notwithstanding section 1402(c)(4) or (c)(5) of such Code) except for the exemption under section 1402(e)(1) of such Code.
+
+
“(b) +
Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years ending on or after the date of the enactment of this Act [Dec. 20, 1977], and with respect to monthly insurance benefits payable under title II of the Social Security Act [section 401 et seq. of Title 42] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual’s application for revocation (as described in such subsection) is filed (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”
+
+
+
+
Election of Exemption of Fees From Coverages Self-Employment Income +

Pub. L. 90–248, title I, § 122(c)(2), Jan. 2, 1968, 81 Stat. 844, authorized any individual affected by the amendments made by Pub. L. 90–248 to subsecs. (c)(1), (2)(E) of this section and section 411(c)(1), (2)(E) of Title 42, The Public Health and Welfare, to make an irrevocable election not to have such amendments apply to fees received in 1968 and every year thereafter if he filed, on or before the due date of his income tax return for 1968, with the Secretary of the Treasury, a certificate of election of exemption from such amendments.

+
+
Time for Claim for Refund or Credit of Overpayment; Disallowance of Interest +

Pub. L. 90–248, title V, § 501(c), Jan. 2, 1968, 81 Stat. 933, authorized the payment of a refund or credit of any overpayment resulting from the amendment of subsec. (h)(2), relating to the filing of applications under this section, by section 501(a) of Pub. L. 90–248 if the claim therefore was filed on or before Dec. 31, 1968.

+
+
Refund or Credit on Claims for Overpayment Filed Before April 15, 1966, by Members of Religious Groups Opposed to Insurance +

Pub. L. 89–97, title III, § 319(f), July 30, 1965, 79 Stat. 392, authorized the payment of a refund or credit of any overpayment resulting from the amendments made to sections 402, 411, and 1402 of this title by Pub. L. 89–97, if the claim therefore is filed on or before Apr. 15, 1966.

+
+
Computation of Interest or Assessment of Penalties on Self-Employment Taxes Payable by Ministers, Members of Religious Orders, and Christian Science Practitioners +

Pub. L. 89–97, title III, § 331(b), July 30, 1965, 79 Stat. 402, established, for purposes of computing interest, Apr. 15, 1967, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before Jan. 1, 1966 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(5) of this section, which was struck out by section 115(b)(2) of Pub. L. 90–248.

+

Pub. L. 86–778, title I, § 101(d), Sept. 13, 1960, 74 Stat. 927, established, for purposes of computing interest, Apr. 15, 1962, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before 1959 solely by reason of the filing of a certificate or supplementary certificate under former subsec. (e)(3)(B) or (5) of this section.

+

Pub. L. 85–239, § 1(c), Aug. 30, 1957, 71 Stat. 521, established the due date, for purposes of computing interest, for the payment of taxes, where a certificate had been filed under former subsec. (e)(3)(A) or (B) of this section after the due date of a return for any taxable year.

+
+
Remuneration Deemed Net Earnings From Self-Employment and not Remuneration for Employment +

Pub. L. 86–778, title I, § 105(c)(2), Sept. 13, 1960, 74 Stat. 945, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute net earnings from self-employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402(g) of the Internal Revenue Code of 1986, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210(a)(8)(B) of the Social Security Act [section 410(a)(18)(B)(ii), (iii) of Title 42], to have become an employee of such organization (or to have become a member of such group) on such day.”
+
+
Remuneration Paid to Ministers, Members of Religious Orders, and Christian Science Practitioners in 1955 and 1956 Deemed Remuneration for Employment for Purposes of Social Security Benefits +

Pub. L. 85–239, § 3, Aug. 30, 1957, 71 Stat. 522, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Remuneration which is deemed under section 1402(e)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute remuneration for employment shall also be deemed, notwithstanding sections 210(a)(8)(A) and 211(c) of the Social Security Act [sections 410(a)(8)(A) and 411(c) of Title 42, The Public Health and Welfare], to constitute remuneration for employment (and not net earnings from self-employment) for purposes of title II of such Act [section 401 et seq. of Title 42].”
+ See section 4 of Pub. L. 85–239, set out as an Effective Date of 1957 Amendment note above. +
+
Monthly Benefits and Lump-Sum Death Payments Under Social Security Act +

Pub. L. 86–778, title I, § 105(d)(2), Sept. 13, 1960, 74 Stat. 945, set out as an Effective Date of 1960 Amendment note under section 3121 of this title, provided that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for September 1960 or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of section 105 or the amendments made by such subsections [adding subsec. (g) to this section and enacting notes under this section and section 3121 of this title], and no lump-sum death payment under title II of the Social Security Act shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to Sept. 13, 1960.

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26 U.S. Code § 3121 - Definitions

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(a) WagesFor purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include— +
(1) +
in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer;
+
+
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of— +
(A) +
sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term “wages” only payments which are received under a workman’s compensation law), or
+
+
(B) +
medical or hospitalization expenses in connection with sickness or accident disability, or
+
+
(C) +
death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee;
+
+
+
[(3) +
Repealed. Pub. L. 98–21, title III, § 324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123]
+
+
(4) +
any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of 6 calendar months following the last calendar month in which the employee worked for such employer;
+
+
(5) any payment made to, or on behalf of, an employee or his beneficiary— +
(A) +
from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust,
+
+
(B) +
under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a),
+
+
(C) +
under a simplified employee pension (as defined in section 408(k)(1)), other than any contributions described in section 408(k)(6),
+
+
(D) +
under or to an annuity contract described in section 403(b), other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise),
+
+
(E) +
under or to an exempt governmental deferred compensation plan (as defined in subsection (v)(3)),
+
+
(F) +
to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974,
+
+
(G) +
under a cafeteria plan (within the meaning of section 125) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received,
+
+
(H) +
under an arrangement to which section 408(p) applies, other than any elective contributions under paragraph (2)(A)(i) thereof, or
+
+
(I) +
under a plan described in section 457(e)(11)(A)(ii) and maintained by an eligible employer (as defined in section 457(e)(1));
+
+
+
(6) the payment by an employer (without deduction from the remuneration of the employee)— +
(A) +
of the tax imposed upon an employee under section 3101, or
+
+
(B) +
of any payment required from an employee under a State unemployment compensation law,
+
+
with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;
+
+
(7) +
(A) +
remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business or for domestic service in a private home of the employer;
+
+
(B) +
cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in subsection (x)) for such year;
+
+
(C) +
cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer’s trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this subparagraph, the term “service not in the course of the employer’s trade or business” does not include domestic service in a private home of the employer and does not include service described in subsection (g)(5);
+
+
+
(8) +
(A) +
remuneration paid in any medium other than cash for agricultural labor;
+
+
(B) cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless— +
(i) +
the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or
+
+
(ii) +
the employer’s expenditures for agricultural labor in such year equal or exceed $2,500,
+
+
except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes “wages” under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;
+
+
+
[(9) +
Repealed. Pub. L. 98–21, title III, § 324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123]
+
+
(10) +
remuneration paid by an employer in any calendar year to an employee for service described in subsection (d)(3)(C) (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;
+
+
(11) +
remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));
+
+
(12) +
(A) +
tips paid in any medium other than cash;
+
+
(B) +
cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;
+
+
+
(13) any payment or series of payments by an employer to an employee or any of his dependents which is paid— +
(A) +
upon or after the termination of an employee’s employment relationship because of (i) death, or (ii) retirement for disability, and
+
+
(B) +
under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
+
+
other than any such payment or series of payments which would have been paid if the employee’s employment relationship had not been so terminated;
+
+
(14) +
any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
+
+
(15) +
any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;
+
+
(16) +
remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;
+
+
[(17) +
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(iv), Dec. 19, 2014, 128 Stat. 4040]
+
+
(18) +
any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127, 129, 134(b)(4), or 134(b)(5);
+
+
(19) +
the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119;
+
+
(20) +
any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132;
+
+
(21) +
in the case of a member of an Indian tribe, any remuneration on which no tax is imposed by this chapter by reason of section 7873 (relating to income derived by Indians from exercise of fishing rights);
+
+
(22) remuneration on account of— +
(A) +
a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or
+
+
(B) +
any disposition by the individual of such stock; or
+
+
+
(23) +
any benefit or payment which is excludable from the gross income of the employee under section section [1] 139B(a).
+
+
Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this chapter. Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.
+
+
(b) EmploymentFor purposes of this chapter, the term “employment” means any service, of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act; except that such term shall not include— +
(1) +
service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;
+
+
(2) +
domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;
+
+
(3) +
(A) +
service performed by a child under the age of 18 in the employ of his father or mother;
+
+
(B) service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if— +
(i) +
the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and
+
+
(ii) +
a son, daughter, stepson, or stepdaughter of such employer is living in the home, and
+
+
(iii) +
the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;
+
+
+
+
(4) +
service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft, when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;
+
+
(5) service performed in the employ of the United States or any instrumentality of the United States, if such service— +
(A) +
would be excluded from the term “employment” for purposes of this title if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and
+
+
(B) is performed by an individual who— +
(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause— +
(I) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,
+
+
(II) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5, United States Code, or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),
+
+
(III) +
if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute in Taiwan as provided under section 3310 of chapter 48 of title 22, United States Code, then the service performed for that Institute shall be considered service described in subparagraph (A),
+
+
(IV) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, United States Code, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and
+
+
(V) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 104(e)(2) of the Indian Self-Determination Act applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or
+
+
+
(ii) +
is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed service);
+
+
+
except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—
+
(C) +
service performed as the President or Vice President of the United States,
+
+
(D) service performed— +
(i) +
in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5, United States Code,
+
+
(ii) +
as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or
+
+
(iii) +
in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of title 3, United States Code, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,
+
+
+
(E) +
service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,
+
+
(F) +
service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,
+
+
(G) any other service in the legislative branch of the Federal Government if such service— +
(i) +
is performed by an individual who was not subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or
+
+
(ii) +
is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5, United States Code, or under the corresponding provision of the law establishing the other retirement system described in clause (i), or
+
+
(iii) +
is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,
+
+
and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual’s pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or
+
+
(H) service performed by an individual— +
(i) +
on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157), or the Federal Employees’ Retirement System Open Enrollment Act of 1997, to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, United States Code, or
+
+
(ii) +
on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980, to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act;
+
+
+
+
(6) service performed in the employ of the United States or any instrumentality of the United States if such service is performed— +
(A) +
in a penal institution of the United States by an inmate thereof;
+
+
(B) +
by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or
+
+
(C) +
by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;
+
+
+
(7) service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of— +
(A) +
service which, under subsection (j), constitutes covered transportation service,
+
+
(B) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this title with respect to the taxes imposed by this chapter— +
(i) +
any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an employee of the United States or any agency or instrumentality thereof, and
+
+
(ii) +
the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,
+
+
+
(C) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code); except that the provisions of this subparagraph shall not be applicable to service performed— +
(i) +
in a hospital or penal institution by a patient or inmate thereof;
+
+
(ii) +
by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;
+
+
(iii) +
by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency; or
+
+
(iv) +
by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,
+
+
+
(D) +
service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (B) shall apply,
+
+
(E) +
service included under an agreement entered into pursuant to section 218 of the Social Security Act, or
+
+
(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed— +
(i) +
by an individual who is employed to relieve such individual from unemployment;
+
+
(ii) +
in a hospital, home, or other institution by a patient or inmate thereof;
+
+
(iii) +
by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;
+
+
(iv) +
by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or
+
+
(v) +
by an employee in a position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employment;
+
+
for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary, the term “retirement system” has the meaning given such term by section 218(b)(4) of the Social Security Act;
+
+
+
(8) +
(A) +
service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under subsection (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;
+
+
(B) +
service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under subsection (w), other than service in an unrelated trade or business (within the meaning of section 513(a));
+
+
+
(9) +
service performed by an individual as an employee or employee representative as defined in section 3231;
+
+
(10) service performed in the employ of— +
(A) +
a school, college, or university, or
+
+
(B) +
an organization described in section 509(a)(3) if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services performed in its employ by a student referred to in section 218(c)(5) of the Social Security Act are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 218 of such Act;
+
+
if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;
+
+
(11) +
service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
+
+
(12) service performed in the employ of an instrumentality wholly owned by a foreign government— +
(A) +
if the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and
+
+
(B) +
if the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;
+
+
+
(13) +
service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;
+
+
(14) +
(A) +
service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;
+
+
(B) +
service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;
+
+
+
(15) +
service performed in the employ of an international organization, except service which constitutes “employment” under subsection (y);
+
+
(16) service performed by an individual under an arrangement with the owner or tenant of land pursuant to which— +
(A) +
such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,
+
+
(B) +
the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and
+
+
(C) +
the amount of such individual’s share depends on the amount of the agricultural or horticultural commodities produced;
+
+
+
[(17) +
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(i), Dec. 19, 2014, 128 Stat. 4052]
+
+
(18) +
service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii));
+
+
(19) +
Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q), as the case may be;
+
+
(20) service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which— +
(A) such individual does not receive any cash remuneration other than as provided in subparagraph (B) and other than cash remuneration— +
(i) +
which does not exceed $100 per trip;
+
+
(ii) +
which is contingent on a minimum catch; and
+
+
(iii) +
which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,
+
+
+
(B) +
such individual receives a share of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and
+
+
(C) +
the amount of such individual’s share depends on the amount of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,
+
+
but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;
+
+
(21) domestic service in a private home of the employer which— +
(A) +
is performed in any year by an individual under the age of 18 during any portion of such year; and
+
+
(B) +
is not the principal occupation of such employee; or
+
+
+
(22) +
service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 218A of the Social Security Act.
+
+
For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.
+
+
(c) Included and excluded service +
+

For purposes of this chapter, if the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by subsection (b)(9).

+
+
+
(d) EmployeeFor purposes of this chapter, the term “employee” means— +
(1) +
any officer of a corporation; or
+
+
(2) +
any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or
+
+
(3) any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services for remuneration for any person— +
(A) +
as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;
+
+
(B) +
as a full-time life insurance salesman;
+
+
(C) +
as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or
+
+
(D) +
as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;
+
+
if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed; or
+
+
(4) +
any individual who performs services that are included under an agreement entered into pursuant to section 218 or 218A of the Social Security Act.
+
+
+
(e) State, United States, and citizenFor purposes of this chapter— +
(1) State +
+

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+
+
+
(2) United States +
+

The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+
+
+
An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.
+
+
(f) American vessel and aircraft +
+

For purposes of this chapter, the term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State; and the term “American aircraft” means an aircraft registered under the laws of the United States.

+
+
+
(g) Agricultural laborFor purposes of this chapter, the term “agricultural labor” includes all service performed— +
(1) +
on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife;
+
+
(2) +
in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;
+
+
(3) +
in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (12 U.S.C. 1141j), or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;
+
+
(4) +
(A) +
in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;
+
+
(B) +
in the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A), but only if such operators produced all of the commodity with respect to which such service is performed. For purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than 20 at any time during the calendar year in which such service is performed;
+
+
(C) +
the provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or
+
+
+
(5) +
on a farm operated for profit if such service is not in the course of the employer’s trade or business.
+
+
As used in this subsection, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
+
+
(h) American employerFor purposes of this chapter, the term “American employer” means an employer which is— +
(1) +
the United States or any instrumentality thereof,
+
+
(2) +
an individual who is a resident of the United States,
+
+
(3) +
a partnership, if two-thirds or more of the partners are residents of the United States,
+
+
(4) +
a trust, if all of the trustees are residents of the United States, or
+
+
(5) +
a corporation organized under the laws of the United States or of any State.
+
+
+
(i) Computation of wages in certain cases +
(1) Domestic service +
+

For purposes of this chapter, in the case of domestic service described in subsection (a)(7)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(7)(B).

+
+
+
(2) Service in the uniformed services +
+

For purposes of this chapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of subsection (m)(1) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies.

+
+
+
(3) Peace Corps volunteer service +
+

For purposes of this chapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only amounts paid pursuant to section 5(c) or 6(1) of the Peace Corps Act.

+
+
+
(4) Service performed by certain members of religious orders +
+

For purposes of this chapter, in any case where an individual is a member of a religious order (as defined in subsection (r)(2)) performing service in the exercise of duties required by such order, and an election of coverage under subsection (r) is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term “wages” shall, subject to the provisions of subsection (a)(1), include as such individual’s remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual’s remuneration under this paragraph shall not be less than $100 a month.

+
+
+
(5) Service performed by certain retired justices and judges +
+

For purposes of this chapter, in the case of an individual performing service under the provisions of section 294 of title 28, United States Code (relating to assignment of retired justices and judges to active duty), the term “wages” shall not include any payment under section 371(b) of such title 28 which is received during the period of such service.

+
+
+
+
(j) Covered transportation serviceFor purposes of this chapter— +
(1) Existing transportation systems—General rule +
+

Except as provided in paragraph (2), all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+
+
+
(2) Existing transportation systems—Cases in which no transportation employees, or only certain employees, are coveredService performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if— +
(A) +
any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system was, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or
+
+
(B) +
no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;
+
+
except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—
+
(C) +
became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and
+
+
(D) +
prior to such acquisition rendered service in employment (including as employment service covered by an agreement under section 218 of the Social Security Act) in connection with the operation of such part of the transportation system acquired by the State or political subdivision,
+
+
the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C).
+
+
(3) Transportation systems acquired after 1950 +
+

All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+
+
+
(4) DefinitionsFor purposes of this subsection— +
(A) +
The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.
+
+
(B) +
A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this chapter or subchapter A of chapter 9 of the Internal Revenue Code of 1939 or was covered by an agreement made pursuant to section 218 of the Social Security Act and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.
+
+
(C) The term “political subdivision” includes an instrumentality of— +
(i) +
a State,
+
+
(ii) +
one or more political subdivisions of a State, or
+
+
(iii) +
a State and one or more of its political subdivisions.
+
+
+
+
+
[(k) Repealed. Pub. L. 98–21, title I, § 102(b)(2), Apr. 20, 1983, 97 Stat. 71] +
+
+
(l) Agreements entered into by American employers with respect to foreign affiliates +
(1) Agreement with respect to certain employees of foreign affiliateThe Secretary shall, at the American employer’s request, enter into an agreement (in such manner and form as may be prescribed by the Secretary) with any American employer (as defined in subsection (h)) who desires to have the insurance system established by title II of the Social Security Act extended to service performed outside the United States in the employ of any 1 or more of such employer’s foreign affiliates (as defined in paragraph (6)) by all employees who are citizens or residents of the United States, except that the agreement shall not apply to any service performed by, or remuneration paid to, an employee if such service or remuneration would be excluded from the term “employment” or “wages”, as defined in this section, had the service been performed in the United States. Such agreement may be amended at any time so as to be made applicable, in the same manner and under the same conditions, with respect to any other foreign affiliate of such American employer. Such agreement shall be applicable with respect to citizens or residents of the United States who, on or after the effective date of the agreement, are employees of and perform services outside the United States for any foreign affiliate specified in the agreement. Such agreement shall provide— +
(A) +
that the American employer shall pay to the Secretary, at such time or times as the Secretary may by regulations prescribe, amounts equivalent to the sum of the taxes which would be imposed by sections 3101 and 3111 (including amounts equivalent to the interest, additions to the taxes, additional amounts, and penalties which would be applicable) with respect to the remuneration which would be wages if the services covered by the agreement constituted employment as defined in this section; and
+
+
(B) +
that the American employer will comply with such regulations relating to payments and reports as the Secretary may prescribe to carry out the purposes of this subsection.
+
+
+
(2) Effective period of agreement +
+

An agreement entered into pursuant to paragraph (1) shall be in effect for the period beginning with the first day of the calendar quarter in which such agreement is entered into or the first day of the succeeding calendar quarter, as may be specified in the agreement; except that in case such agreement is amended to include the services performed for any other affiliate and such amendment is executed after the first month following the first calendar quarter for which the agreement is in effect, the agreement shall be in effect with respect to service performed for such other affiliate only after the calendar quarter in which such amendment is executed. Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6).

+
+
+
(3) No termination of agreement +
+

No agreement under this subsection may be terminated, either in its entirety or with respect to any foreign affiliate, on or after June 15, 1989.

+
+
+
(4) Deposits in trust fundsFor purposes of section 201 of the Social Security Act, relating to appropriations to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, such remuneration— +
(A) +
paid for services covered by an agreement entered into pursuant to paragraph (1) as would be wages if the services constituted employment, and
+
+
(B) +
as is reported to the Secretary pursuant to the provisions of such agreement or of the regulations issued under this subsection,
+
+
shall be considered wages subject to the taxes imposed by this chapter.
+
+
(5) Overpayments and underpayments +
(A) +
If more or less than the correct amount due under an agreement entered into pursuant to this subsection is paid with respect to any payment of remuneration, proper adjustments with respect to the amounts due under such agreement shall be made, without interest, in such manner and at such times as may be required by regulations prescribed by the Secretary.
+
+
(B) +
If an overpayment cannot be adjusted under subparagraph (A), the amount thereof shall be paid by the Secretary, through the Fiscal Service of the Treasury Department, but only if a claim for such overpayment is filed with the Secretary within two years from the time such overpayment was made.
+
+
+
(6) Foreign affiliate definedFor purposes of this subsection and section 210(a) of the Social Security Act— +
(A) In general +
+

A foreign affiliate of an American employer is any foreign entity in which such American employer has not less than a 10-percent interest.

+
+
+
(B) Determination of 10-percent interestFor purposes of subparagraph (A), an American employer has a 10-percent interest in any entity if such employer has such an interest directly (or through one or more entities)— +
(i) +
in the case of a corporation, in the voting stock thereof, and
+
+
(ii) +
in the case of any other entity, in the profits thereof.
+
+
+
+
(7) American employer as separate entity +
+

Each American employer which enters into an agreement pursuant to paragraph (1) of this subsection shall, for purposes of this subsection and section 6413(c)(2)(C), relating to special refunds in the case of employees of certain foreign entities, be considered an employer in its capacity as a party to such agreement separate and distinct from its identity as a person employing individuals on its own account.

+
+
+
(8) Regulations +
+

Regulations of the Secretary to carry out the purposes of this subsection shall be designed to make the requirements imposed on American employers with respect to services covered by an agreement entered into pursuant to this subsection the same, so far as practicable, as those imposed upon employers pursuant to this title with respect to the taxes imposed by this chapter.

+
+
+
+
(m) Service in the uniformed servicesFor purposes of this chapter— +
(1) Inclusion of serviceThe term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include— +
(A) +
service performed by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and
+
+
(B) +
service performed by an individual as a member of a uniformed service on inactive duty training.
+
+
+
(2) Active duty +
+

The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, United States Code, except that it shall also include “active duty for training” as described in paragraph (22) of such section.

+
+
+
(3) Inactive duty training +
+

The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

+
+
+
+
(n) Member of a uniformed serviceFor purposes of this chapter, the term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38, United States Code), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps [2] of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes— +
(1) +
a retired member of any of those services;
+
+
(2) +
a member of the Fleet Reserve or Fleet Marine Corps Reserve;
+
+
(3) +
a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;
+
+
(4) +
a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and
+
+
(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service— +
(A) +
who has been provisionally accepted for such duty; or
+
+
(B) +
who, under the Military Selective Service Act, has been selected for active military, naval, or air service;
+
+
and has been ordered or directed to proceed to such place.
+
+
The term does not include a temporary member of the Coast Guard Reserve.
+
+
(o) Crew leader +
+

For purposes of this chapter, the term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. For purposes of this chapter and chapter 2, a crew leader shall, with respect to service performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+
+
+
(p) Peace Corps volunteer service +
+

For purposes of this chapter, the term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.

+
+
+
(q) Tips included for both employee and employer taxes +
+

For purposes of this chapter, tips received by an employee in the course of his employment shall be considered remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111). Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received; except that, in determining the employer’s liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary.

+
+
+
(r) Election of coverage by religious orders +
(1) Certificate of election by orderA religious order whose members are required to take a vow of poverty, or any autonomous subdivision of such order, may file a certificate (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) electing to have the insurance system established by title II of the Social Security Act extended to services performed by its members in the exercise of duties required by such order or such subdivision thereof. Such certificate of election shall provide that— +
(A) +
such election of coverage by such order or subdivision shall be irrevocable;
+
+
(B) +
such election shall apply to all current and future members of such order, or in the case of a subdivision thereof to all current and future members of such order who belong to such subdivision;
+
+
(C) +
all services performed by a member of such an order or subdivision in the exercise of duties required by such order or subdivision shall be deemed to have been performed by such member as an employee of such order or subdivision; and
+
+
(D) +
the wages of each member, upon which such order or subdivision shall pay the taxes imposed by sections 3101 and 3111, will be determined as provided in subsection (i)(4).
+
+
+
(2) Definition of member +
+

For purposes of this subsection, a member of a religious order means any individual who is subject to a vow of poverty as a member of such order and who performs tasks usually required (and to the extent usually required) of an active member of such order and who is not considered retired because of old age or total disability.

+
+
+
(3) Effective date for election +
(A) A certificate of election of coverage shall be in effect, for purposes of subsection (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, for the period beginning with whichever of the following may be designated by the order or subdivision thereof: +
(i) +
the first day of the calendar quarter in which the certificate is filed,
+
+
(ii) +
the first day of the calendar quarter succeeding such quarter, or
+
+
(iii) +
the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that such date may not be earlier than the first day of the twentieth calendar quarter preceding the quarter in which such certificate is filed.
+
+
Whenever a date is designated under clause (iii), the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed.
+
+
(B) If a certificate of election filed pursuant to this subsection is effective for one or more calendar quarters prior to the quarter in which such certificate is filed, then— +
(i) +
for purposes of computing interest and for purposes of section 6651 (relating to addition to tax for failure to file tax return), the due date for the return and payment of the tax for such prior calendar quarters resulting from the filing of such certificate shall be the last day of the calendar month following the calendar quarter in which the certificate is filed; and
+
+
(ii) +
the statutory period for the assessment of such tax shall not expire before the expiration of 3 years from such due date.
+
+
+
+
[(4) Repealed. Pub. L. 98–21, title I, § 102(b)(3)(B), Apr. 20, 1983, 97 Stat. 71] +
+
+
+
(s) Concurrent employment by two or more employers +
+

For purposes of sections 3102, 3111, and 3121(a)(1), if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations.

+
+
+
[(t) Repealed. Pub. L. 100–203, title IX, § 9006(b)(2), Dec. 22, 1987, 101 Stat. 1330–289] +
+
+
(u) Application of hospital insurance tax to Federal, State, and local employment +
(1) Federal employment +
+

For purposes of the taxes imposed by sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof.

+
+
+
(2) State and local employmentFor purposes of the taxes imposed by sections 3101(b) and 3111(b)— +
(A) In general +
+

Except as provided in subparagraphs (B) and (C), subsection (b) shall be applied without regard to paragraph (7) thereof.

+
+
+
(B) Exception for certain servicesService shall not be treated as employment by reason of subparagraph (A) if— +
(i) +
the service is included under an agreement under section 218 of the Social Security Act, or
+
+
(ii) the service is performed— +
(I) +
by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,
+
+
(II) +
in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,
+
+
(III) +
by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,
+
+
(IV) +
by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training,
+
+
(V) +
by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year, or
+
+
(VI) +
by an individual in a position described in section 1402(c)(2)(E).
+
+
+
As used in this subparagraph, the terms “State” and “political subdivision” have the meanings given those terms in section 218(b) of the Social Security Act.
+
+
(C) Exception for current employment which continuesService performed for an employer shall not be treated as employment by reason of subparagraph (A) if— +
(i) +
such service would be excluded from the term “employment” for purposes of this chapter if subparagraph (A) did not apply;
+
+
(ii) such service is performed by an individual— +
(I) +
who was performing substantial and regular service for remuneration for that employer before April 1, 1986,
+
+
(II) +
who is a bona fide employee of that employer on March 31, 1986, and
+
+
(III) +
whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and
+
+
+
(iii) +
the employment relationship with that employer has not been terminated after March 31, 1986.
+
+
+
(D) Treatment of agencies and instrumentalitiesFor purposes of subparagraph (C), under regulations— +
(i) +
All agencies and instrumentalities of a State (as defined in section 218(b) of the Social Security Act) or of the District of Columbia shall be treated as a single employer.
+
+
(ii) +
All agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in clause (i).
+
+
+
+
(3) Medicare qualified government employmentFor purposes of this chapter, the term “medicare qualified government employment” means service which— +
(A) +
is employment (as defined in subsection (b)) with the application of paragraphs (1) and (2), but
+
+
(B) +
would not be employment (as so defined) without the application of such paragraphs.
+
+
+
+
(v) Treatment of certain deferred compensation and salary reduction arrangements +
(1) Certain employer contributions treated as wagesNothing in any paragraph of subsection (a) (other than paragraph (1)) shall exclude from the term “wages”— +
(A) +
any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not included in gross income by reason of section 402(e)(3) or consisting of designated Roth contributions (as defined in section 402A(c)), or
+
+
(B) +
any amount treated as an employer contribution under section 414(h)(2) where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).
+
+
+
(2) Treatment of certain nonqualified deferred compensation plans +
(A) In generalAny amount deferred under a nonqualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of— +
(i) +
when the services are performed, or
+
+
(ii) +
when there is no substantial risk of forfeiture of the rights to such amount.
+
+
The preceding sentence shall not apply to any excess parachute payment (as defined in section 280G(b)) or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985.
+
+
(B) Taxed only once +
+

Any amount taken into account as wages by reason of subparagraph (A) (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this chapter.

+
+
+
(C) Nonqualified deferred compensation plan +
+

For purposes of this paragraph, the term “nonqualified deferred compensation plan” means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5).

+
+
+
+
(3) Exempt governmental deferred compensation planFor purposes of subsection (a)(5), the term “exempt governmental deferred compensation plan” means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing. Such term shall not include— +
(A) +
any plan to which section 83, 402(b), 403(c), 457(a), or 457(f)(1) applies,
+
+
(B) +
any annuity contract described in section 403(b), and
+
+
(C) +
the Thrift Savings Fund (within the meaning of subchapter III of chapter 84 of title 5, United States Code).
+
+
+
+
(w) Exemption of churches and qualified church-controlled organizations +
(1) General rule +
+

Any church or qualified church-controlled organization (as defined in paragraph (3)) may make an election within the time period described in paragraph (2), in accordance with such procedures as the Secretary determines to be appropriate, that services performed in the employ of such church or organization shall be excluded from employment for purposes of title II of the Social Security Act and this chapter. An election may be made under this subsection only if the church or qualified church-controlled organization states that such church or organization is opposed for religious reasons to the payment of the tax imposed under section 3111.

+
+
+
(2) Timing and duration of election +
+

An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization. An election under this subsection shall apply to current and future employees, and shall apply to service performed after December 31, 1983. The election may be revoked by the church or organization under regulations prescribed by the Secretary. The election shall be revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.

+
+
+
(3) Definitions +
(A) +
For purposes of this subsection, the term “church” means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.
+
+
(B) For purposes of this subsection, the term “qualified church-controlled organization” means any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which— +
(i) +
offers goods, services, or facilities for sale, other than on an incidental basis, to the general public, other than goods, services, or facilities which are sold at a nominal charge which is substantially less than the cost of providing such goods, services, or facilities; and
+
+
(ii) +
normally receives more than 25 percent of its support from either (I) governmental sources, or (II) receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities which are not unrelated trades or businesses, or both.
+
+
+
+
+
(x) Applicable dollar threshold +
+

For purposes of subsection (a)(7)(B), the term “applicable dollar threshold” means $1,000. In the case of calendar years after 1995, the Commissioner of Social Security shall adjust such $1,000 amount at the same time and in the same manner as under section 215(a)(1)(B)(ii) of the Social Security Act with respect to the amounts referred to in section 215(a)(1)(B)(i) of such Act, except that, for purposes of this paragraph, 1993 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II) of such Act. If any amount as adjusted under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.

+
+
+
(y) Service in the employ of international organizations by certain transferred Federal employees +
(1) In generalFor purposes of this chapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5, United States Code, shall constitute “employment” if— +
(A) +
immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” under subsection (b) for purposes of the taxes imposed by sections 3101(a) and 3111(a), and
+
+
(B) +
such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.
+
+
+
(2) DefinitionsFor purposes of this subsection— +
(A) Federal agency +
+

The term “Federal agency” means an agency, as defined in section 3581(1) of title 5, United States Code.

+
+
+
(B) International organization +
+

The term “international organization” has the meaning provided such term by section 3581(3) of title 5, United States Code.

+
+
+
+
+
(z) Treatment of certain foreign persons as American employers +
(1) In general +
+

If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated for purposes of this chapter as an American employer with respect to such services performed by such employee.

+
+
+
(2) Domestically controlled group of entitiesFor purposes of this subsection— +
(A) In general +
+

The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.

+
+
+
(B) Controlled group of entitiesThe term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1), except that— +
(i) +
“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and
+
+
(ii) +
the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563.
+
+
A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this sentence).
+
+
+
(3) Liability of common parent +
+

In the case of a foreign person who is a member of any domestically controlled group of entities, the common parent of such group shall be jointly and severally liable for any tax under this chapter for which such foreign person is liable by reason of this subsection, and for any penalty imposed on such person by this title with respect to any failure to pay such tax or to file any return or statement with respect to such tax or wages subject to such tax. No deduction shall be allowed under this title for any liability imposed by the preceding sentence.

+
+
+
(4) Provisions preventing double taxation +
(A) Agreements +
+

Paragraph (1) shall not apply to any services which are covered by an agreement under subsection (l).

+
+
+
(B) Equivalent foreign taxation +
+

Paragraph (1) shall not apply to any services if the employer establishes to the satisfaction of the Secretary that the remuneration paid by such employer for such services is subject to a tax imposed by a foreign country which is substantially equivalent to the taxes imposed by this chapter.

+
+
+
+
(5) Cross reference +
+

For relief from taxes in cases covered by certain international agreements, see sections 3101(c) and 3111(c).

+
+
+
+
(Aug. 16, 1954, ch. 736, 68A Stat. 417; Sept. 1, 1954, ch. 1206, title II, §§ 204(a), (b), 205(a)–(e), 206(a), 207, 209, 68 Stat. 1091–1094; Aug. 1, 1956, ch. 836, title I, §§ 103(j), 121(d), title II, §§ 201(b)–(d), (e)(1), (h)(1), (2), (j)–(l), 70 Stat. 824, 839–841, 843; Aug. 1, 1956, ch. 837, title IV, §§ 410, 411(a), 70 Stat. 878; Pub. L. 85–840, title IV, §§ 402(b), 404(a), 405(a), (b), Aug. 28, 1958, 72 Stat. 1042, 1044–1046; Pub. L. 85–866, title I, § 69, Sept. 2, 1958, 72 Stat. 1659; Pub. L. 86–70, § 22(a), June 25, 1959, 73 Stat. 146; Pub. L. 86–168, title I, § 104(h), title II, § 202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, § 18(c), July 12, 1960, 74 Stat. 416; Pub. L. 86–778, title I, §§ 103(n)–(p), 104(b), 105(a), Sept. 13, 1960, 74 Stat. 938, 939, 942; Pub. L. 87–256, § 110(e)(1), Sept. 21, 1961, 75 Stat. 536; Pub. L. 87–293, title II, § 202(a)(1), (2), Sept. 22, 1961, 75 Stat. 626; Pub. L. 88–272, title II, § 220(c)(2), Feb. 26, 1964, 78 Stat. 62; Pub. L. 88–650, § 4(b), Oct. 13, 1964, 78 Stat. 1077; Pub. L. 89–97, title III, §§ 311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b), 317(b), 320(b)(2), July 30, 1965, 79 Stat. 381, 383, 386, 388, 393; Pub. L. 90–248, title I, §§ 108(b)(2), 123(b), title IV, § 403(i), title V, § 504(a), Jan. 2, 1968, 81 Stat. 835, 845, 932, 934; Pub. L. 91–172, title IX, § 943(c)(1)–(3), Dec. 30, 1969, 83 Stat. 728; Pub. L. 92–5, title II, § 203(b)(2), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92–336, title II, § 203(b)(2), July 1, 1972, 86 Stat. 419; Pub. L. 92–603, title I, §§ 104(i), 122(b), 123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), Oct. 30, 1972, 86 Stat. 1341, 1354, 1356, 1358, 1359, 1365; Pub. L. 93–66, title II, § 203(b)(2), (d), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, § 5(b)(2), (d), Dec. 31, 1973, 87 Stat. 954; Pub. L. 94–455, title XII, § 1207(e)(1)(A), title XIX, §§ 1903(a)(3), 1906(b)(13)(A), (C), Oct. 4, 1976, 90 Stat. 1706, 1807, 1834; Pub. L. 94–563, § 1(b), (c), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §§ 312(a), (b), (d), (f), (g), 314(a), 315(a), 356(a)–(d), Dec. 20, 1977, 91 Stat. 1532–1536, 1555; Pub. L. 95–472, § 3(b), Oct. 17, 1978, 92 Stat. 1333; Pub. L. 95–600, title I, § 164(b)(3), Nov. 6, 1978, 92 Stat. 2814; Pub. L. 96–222, title I, § 101(a)(10)(B)(i), Apr. 1, 1980, 94 Stat. 201; Pub. L. 96–499, title XI, § 1141(a)(1), Dec. 5, 1980, 94 Stat. 2693; Pub. L. 97–34, title I, § 124(e)(2)(A), Aug. 13, 1981, 95 Stat. 200; Pub. L. 97–123, § 3(b), Dec. 29, 1981, 95 Stat. 1662; Pub. L. 97–248, title II, § 278(a)(1), Sept. 3, 1982, 96 Stat. 559; Pub. L. 98–21, title I, §§ 101(b), (c)(2), 102(b), title III, §§ 321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 327(a)(1), (b)(1), 328(a), Apr. 20, 1983, 97 Stat. 69, 70, 118, 119, 121, 122, 126–128; Pub. L. 98–369, div. A, title I, § 67(c), title IV, § 491(d)(36), title V, § 531(d)(1)(A), div. B, title VI, §§ 2601(b), 2603(a)(2), (b), 2661(o)(3), 2663(i), (j)(5)(C), July 18, 1984, 98 Stat. 587, 851, 884, 1124, 1128, 1159, 1169, 1171; Pub. L. 99–221, § 3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XII, § 12112(b), title XIII, §§ 13205(a)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 288, 313, 327; Pub. L. 99–335, title III, § 304(b), June 6, 1986, 100 Stat. 606; Pub. L. 99–509, title IX, § 9002(b)(1)(A), (2)(A), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99–514, title I, § 122(e)(1), title XI, §§ 1108(g)(7), 1147(b), 1151(d)(2)(A), title XVIII, §§ 1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)–(40), Oct. 22, 1986, 100 Stat. 2112, 2435, 2494, 2505, 2915, 2916, 2935, 2960; Pub. L. 100–203, title IX, §§ 9001(b), 9002(b), 9003(a)(2), 9004(b), 9005(b), 9006(a), (b)(2), 9023(d), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–289, 1330–296; Pub. L. 100–647, title I, §§ 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A), (23)(A), 1018(r)(2)(A), (u)(35), title III, § 3043(c)(2), title VIII, §§ 8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C), 8017(b), Nov. 10, 1988, 102 Stat. 3351, 3352, 3461, 3485, 3486, 3586, 3592, 3642, 3791–3793; Pub. L. 101–140, title II, § 203(a)(2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title X, § 10201(a), (b)(3), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §§ 11331(a), 11332(b), Nov. 5, 1990, 104 Stat. 1388–467, 1388–469; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–318, title V, § 521(b)(34), July 3, 1992, 106 Stat. 312; Pub. L. 103–66, title XIII, § 13207(a), Aug. 10, 1993, 107 Stat. 467; Pub. L. 103–178, title II, § 204(c), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, § 108(h)(2), title III, §§ 303(a)(2), (b)(2), 319(a)(1), (5), 320(a)(1)(C), Aug. 15, 1994, 108 Stat. 1487, 1519, 1533–1535; Pub. L. 103–387, § 2(a)(1)(A)–(C), Oct. 22, 1994, 108 Stat. 4071; Pub. L. 104–188, title I, §§ 1116(a)(1)(A), (B), 1421(b)(8)(A), 1458(b)(1), Aug. 20, 1996, 110 Stat. 1762, 1798, 1819; Pub. L. 105–33, title XI, § 11246(b)(2)(A), as added Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 105–61, title VI, § 642(d)(2), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–206, title VI, § 6023(13), July 22, 1998, 112 Stat. 825; Pub. L. 106–554, § 1(a)(7) [title III, § 319(15)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647; Pub. L. 108–121, title I, § 106(b)(2), Nov. 11, 2003, 117 Stat. 1339; Pub. L. 108–203, title IV, § 423(a), (c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108–357, title II, § 251(a)(1)(A), title III, § 320(b)(1), title VIII, § 802(c)(1), Oct. 22, 2004, 118 Stat. 1458, 1473, 1568; Pub. L. 108–375, div. A, title V, § 585(b)(2)(B), Oct. 28, 2004, 118 Stat. 1932; Pub. L. 109–280, title VIII, § 854(c)(8), Aug. 17, 2006, 120 Stat. 1018; Pub. L. 110–172, § 8(a)(2), Dec. 29, 2007, 121 Stat. 2483; Pub. L. 110–245, title I, § 115(a)(1), title III, § 302(a), June 17, 2008, 122 Stat. 1636, 1647; Pub. L. 110–458, title I, § 108(k)(1), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(iv), (99)(C)(i), Dec. 19, 2014, 128 Stat. 4040, 4052; Pub. L. 115–141, div. U, title IV, § 401(a)(209), (210), (325)(A), Mar. 23, 2018, 132 Stat. 1194, 1199; Pub. L. 115–243, § 2(b)(2), Sept. 20, 2018, 132 Stat. 2895; Pub. L. 116–94, div. O, title III, § 301(c), Dec. 20, 2019, 133 Stat. 3175; Pub. L. 117–328, div. T, title VII, § 702(b)(1), Dec. 29, 2022, 136 Stat. 5404.)
+
+
 +
+
+ +
+

[1]  So in original.

[2]  See Change of Name note below.
+
Editorial Notes
+
+References in Text +

The Social Security Act, referred to in subsecs. (a)(1), (15), (b), (d)(4), (j)(2)(D), (4)(B), (l)(1), (4), (6), (r)(3)(A), (u), (w)(1), and (x), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 201, 210, 215, 218, 218A, 223, 230, and 233 of the Act are classified to sections 401, 410, 415, 418, 418a, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

Section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(5)(F), is classified to section 1002(2)(B)(ii) of Title 29, Labor.

+

Section 104(e)(2) of the Indian Self-Determination Act, referred to in subsec. (b)(5)(B)(i)(V), is classified to section 5323(e)(2) of Title 25, Indians.

+

Level V of the Executive Schedule, referred to in subsec. (b)(5)(D)(iii), is set out in section 5316 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (b)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5, Government Organization and Employees.

+

The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (b)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which is classified principally to a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (b)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§ 4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. Section 860 of the Act is classified to section 4071i of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

Section 101(a)(15) of the Immigration and Nationality Act, referred to in subsec. (b)(18), (19), is classified to section 1101(a)(15) of Title 8, Aliens and Nationality.

+

Section 15(g) of the Agricultural Marketing Act, referred to in subsec. (g)(3), is classified to section 1141j of Title 12, Banks and Banking.

+

The Peace Corps Act, referred to in subsecs. (i)(3) and (p), is Pub. L. 87–293, title I, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. Sections 5 and 6 of the Peace Corps Act are classified to sections 2504 and 2505 of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+

Chapter 9 of the Internal Revenue Code of 1939, referred to in subsec. (j)(4)(B), was comprised of sections 1400 to 1636 of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See also section 7851(a)(3) of this title for applicability of chapter 9 of former Title 26. See also section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.

+

The Military Selective Service Act, referred to in subsec. (n)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§ 3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

+
+
Constitutionality +

For information regarding constitutionality of certain provisions of this section, see note under section 410 of Title 42, The Public Health and Welfare.

+
+
Amendments +

2022—Subsec. (b)(5)(E). Pub. L. 117–328 inserted “or special trial judge” before “of the United States Tax Court”.

+

2019—Subsec. (a)(23). Pub. L. 116–94 substituted “section 139B(a)” for “139B(b)”.

+

2018—Subsec. (b)(5)(B)(i)(V). Pub. L. 115–141, § 401(a)(209), substituted “section 104(e)(2)” for “section 105(e)(2)”.

+

Subsec. (b)(5)(E). Pub. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court”.

+

Subsec. (b)(5)(H)(i). Pub. L. 115–141, § 401(a)(210), inserted comma after “1997”.

+

Subsec. (b)(22). Pub. L. 115–243, § 2(b)(2)(A), added par. (22).

+

Subsec. (d)(4). Pub. L. 115–243, § 2(b)(2)(B), inserted “or 218A” after “section 218”.

+

2014—Subsec. (a)(17). Pub. L. 113–295, § 221(a)(19)(B)(iv), struck out par. (17) which read as follows: “any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group legal services plans);”.

+

Subsec. (b)(17). Pub. L. 113–295, § 221(a)(99)(C)(i), struck out par. (17) which read as follows: “service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;”.

+

2008—Subsec. (a)(23). Pub. L. 110–245, § 115(a)(1), added par. (23).

+

Subsec. (b)(5)(E). Pub. L. 110–458 struck out “or special trial judge” before “of the United States Tax Court”.

+

Subsec. (z). Pub. L. 110–245, § 302(a), added subsec. (z).

+

2007—Subsec. (v)(1)(A). Pub. L. 110–172, which directed amendment of subpar. (A) by inserting “or consisting of designated Roth contributions (as defined in section 402A(c))” before comma at end, was executed by making the insertion before “, or”, to reflect the probable intent of Congress.

+

2006—Subsec. (b)(5)(E). Pub. L. 109–280 inserted “or special trial judge” before “of the United States Tax Court”.

+

2004—Subsec. (a)(7)(B). Pub. L. 108–203, § 423(a), substituted “on a farm operated for profit” for “described in subsection (g)(5)”.

+

Subsec. (a)(18). Pub. L. 108–375 substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.

+

Subsec. (a)(20). Pub. L. 108–357, § 320(b)(1), inserted “108(f)(4),” after “74(c),”.

+

Subsec. (a)(22). Pub. L. 108–357, § 251(a)(1)(A), added par. (22).

+

Subsec. (g)(5). Pub. L. 108–203, § 423(c), struck out “or is domestic service in a private home of the employer” after “employer’s trade or business”.

+

Subsec. (v)(2)(A). Pub. L. 108–357, § 802(c)(1), inserted “or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985” before period at end.

+

2003—Subsec. (a)(18). Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”.

+

2000—Subsec. (a)(5)(G). Pub. L. 106–554 substituted a comma for the semicolon at end.

+

1998—Subsec. (a)(5)(F). Pub. L. 105–206, § 6023(13)(A), which directed the substitution of a comma for the semicolon at end of subpar. (F), could not be executed because a semicolon did not appear at end of subpar. (F).

+

Subsec. (a)(5)(G). Pub. L. 105–206, § 6023(13)(B), struck out “or” at end.

+

Subsec. (a)(5)(I). Pub. L. 105–206, § 6023(13)(C), substituted a semicolon for the period at end.

+

Subsec. (b)(7)(C). Pub. L. 105–277 added Pub. L. 105–33, § 11246(b)(2)(A). See 1997 Amendment note below.

+

1997—Subsec. (b)(5)(H)(i). Pub. L. 105–61 substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “(50 U.S.C. 2157),”.

+

Subsec. (b)(7)(C). Pub. L. 105–33, § 11246(b)(2)(A), as added by Pub. L. 105–277, inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)” after “law of the United States” in introductory provisions.

+

1996—Subsec. (a)(5)(F). Pub. L. 104–188, § 1421(b)(8)(A), struck out “or” at end.

+

Subsec. (a)(5)(G). Pub. L. 104–188, § 1458(b)(1), which directed that subpar. (G) be amended by striking “(or)” at the end, could not be executed because “(or)” did not appear.

+

Pub. L. 104–188, § 1421(b)(8)(A), inserted “or” at end.

+

Subsec. (a)(5)(H). Pub. L. 104–188, § 1458(b)(1), inserted “or” at end.

+

Pub. L. 104–188, § 1421(b)(8)(A), added subpar. (H).

+

Subsec. (a)(5)(I). Pub. L. 104–188, § 1458(b)(1), added subpar. (I).

+

Subsec. (b). Pub. L. 104–188, § 1116(a)(1)(A), inserted closing provisions “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

+

Subsec. (b)(20)(A). Pub. L. 104–188, § 1116(a)(1)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

+

1994—Subsec. (a)(7)(B). Pub. L. 103–387, § 2(a)(1)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term ‘domestic service in a private home of the employer’ does not include service described in subsection (g)(5);”.

+

Subsec. (b)(7)(F)(iv). Pub. L. 103–296, § 303(a)(2), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (b)(10)(B). Pub. L. 103–296, § 108(h)(2), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

Subsec. (b)(15). Pub. L. 103–296, § 319(a)(5), inserted “, except service which constitutes ‘employment’ under subsection (y)” after “international organization”.

+

Subsec. (b)(19). Pub. L. 103–296, § 320(a)(1)(C), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

+

Subsec. (b)(21). Pub. L. 103–387, § 2(a)(1)(C), added par. (21).

+

Subsec. (u)(2)(B)(ii)(V). Pub. L. 103–296, § 303(b)(2), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (x). Pub. L. 103–387, § 2(a)(1)(B), added subsec. (x).

+

Subsec. (y). Pub. L. 103–296, § 319(a)(1), added subsec. (y).

+

1993—Subsec. (a)(1). Pub. L. 103–66, § 13207(a)(1), inserted “in the case of the taxes imposed by sections 3101(a) and 3111(a)” after “(1)”, substituted “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (x))” in two places, and substituted “such contribution and benefit base” for “such applicable contribution base”.

+

Subsec. (b)(5)(H)(i). Pub. L. 103–178 substituted “section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

+

Subsec. (x). Pub. L. 103–66, § 13207(a)(2), struck out subsec. (x) which defined parameters of the applicable contribution base for purposes of this chapter.

+

1992—Subsec. (v)(1)(A). Pub. L. 102–318 substituted “402(e)(3)” for “402(a)(8)”.

+

1990—Subsec. (a)(1). Pub. L. 101–508, § 11331(a)(1), substituted “applicable contribution base (as determined under subsection (x))” for “contribution and benefit base (as determined under section 230 of the Social Security Act)” wherever appearing and “such applicable contribution base” for “such contribution and benefit base”.

+

Subsec. (b)(7)(F). Pub. L. 101–508, § 11332(b), added subpar. (F).

+

Subsec. (x). Pub. L. 101–508, § 11331(a)(2), added subsec. (x).

+

1989—Subsec. (l)(1). Pub. L. 101–239, § 10201(b)(3), substituted “paragraph (6)” for “paragraph (8)” in introductory provisions.

+

Subsec. (l)(2). Pub. L. 101–239, § 10201(a)(1), inserted at end “Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6).”

+

Subsec. (l)(3). Pub. L. 101–239, § 10201(a)(2), (3), added par. (3) and struck out former par. (3) relating to termination of period by American employer.

+

Subsec. (l)(4). Pub. L. 101–239, § 10201(a)(2), (4), redesignated par. (6) as (4) and struck out former par. (4) relating to termination of period by Secretary.

+

Subsec. (l)(5). Pub. L. 101–239, § 10201(a)(2), (4), redesignated par. (7) as (5) and struck out former par. (5) relating to no renewal of agreement.

+

Subsec. (l)(6) to (10). Pub. L. 101–239, § 10201(a)(4), redesignated pars. (6) to (10) as (4) to (8), respectively.

+

Subsec. (x). Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(A), had not been enacted, see 1988 Amendment note below.

+

1988—Subsec. (a)(5)(G). Pub. L. 100–647, § 1011B(a)(23)(A), inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “section 125)”.

+

Subsec. (a)(8)(B). Pub. L. 100–647, § 8017(b), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”.

+

Subsec. (a)(11). Pub. L. 100–647, § 1001(g)(4)(B)(i), inserted “(determined without regard to section 274(n))” after “section 217”.

+

Subsec. (a)(21). Pub. L. 100–647, § 3043(c)(2), added par. (21).

+

Subsec. (b)(5). Pub. L. 100–647, § 8015(c)(2), inserted “any such service performed on or after any date on which such individual performs” after “with respect to” in provision preceding subpar. (C).

+

Subsec. (b)(5)(H). Pub. L. 100–647, § 8015(b)(2), amended subpar. (H) generally. Prior to amendment, subparagraph (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5, United States Code;”.

+

Subsec. (b)(19). Pub. L. 100–647, § 1001(d)(2)(C)(i), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

+

Subsec. (b)(20). Pub. L. 100–647, § 8016(a)(4)(A), (C), made technical correction to directory language of Pub. L. 99–272, § 13303(c)(2), see 1986 Amendment note below.

+

Subsec. (d)(3), (4). Pub. L. 100–647, § 8016(a)(3)(A), redesignated par. (4) as (3) and substituted “; or” for a period at the end, and redesignated par. (3) as (4), substituted a period for “; or” at the end, and moved redesignated par. (4) to the end of the subsection.

+

Subsec. (u)(2)(B)(ii)(VI). Pub. L. 100–647, § 1018(r)(2)(A), added subcl. (VI).

+

Subsec. (v)(3)(A). Pub. L. 100–647, § 1011(e)(8), substituted “457(f)(1)” for “457(e)(1)”.

+

Subsec. (v)(3)(C). Pub. L. 100–647, § 1018(u)(35), substituted “Savings” for “Saving”.

+

Subsec. (x). Pub. L. 100–647, § 1011B(a)(22)(A), added subsec. (x) relating to benefits provided under certain employee benefit plans.

+

1987—Subsec. (a)(2)(C). Pub. L. 100–203, § 9003(a)(2), substituted “death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee” for “death”.

+

Subsec. (a)(5)(F). Pub. L. 100–203, § 9023(d)(1), substituted a comma for semicolon before “or” at end.

+

Subsec. (a)(5)(G). Pub. L. 100–203, § 9023(d)(2), substituted a semicolon for comma at end.

+

Subsec. (a)(8)(B)(ii). Pub. L. 100–203, § 9002(b), added cl. (ii) and struck out former cl. (ii) which read as follows: “the employee performs agricultural labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis;”.

+

Subsec. (b)(3)(A). Pub. L. 100–203, § 9005(b)(1), substituted “18” for “21”.

+

Pub. L. 100–203, § 9004(b)(1), struck out “performed by an individual in the employ of his spouse, and service” after “service”.

+

Subsec. (b)(3)(B). Pub. L. 100–203, § 9005(b)(2), inserted “under the age of 21 in the employ of his father or mother, or performed by an individual” after first reference to “individual”.

+

Pub. L. 100–203, § 9004(b)(2), inserted introductory provisions and struck out former introductory provisions which read as follows: “service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

+

Subsec. (i)(2). Pub. L. 100–203, § 9001(b)(2), substituted “only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies.” for “only his basic pay as described in chapter 3 and section 1009 of title 37, United States Code.”

+

Subsec. (m)(1). Pub. L. 100–203, § 9001(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘employment’ shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

+

Subsec. (q). Pub. L. 100–203, § 9006(a), in heading substituted “both employee and employer taxes” for “employee taxes”, and in text struck out “other than for purposes of the taxes imposed by section 3111” after “of this chapter”, substituted “remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111)” for “remuneration for employment”, and inserted before period at end “; except that, in determining the employer’s liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary”.

+

Subsec. (t). Pub. L. 100–203, § 9006(b)(2), struck out subsec. (t) which related to special rule for determining wages subject to employer tax in case of certain employers whose employees receive income from tips.

+

1986—Subsec. (a)(5)(C). Pub. L. 99–514, § 1108(g)(7), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) for such payment,”.

+

Subsec. (a)(5)(G). Pub. L. 99–514, § 1151(d)(2)(A), added subpar. (G).

+

Subsec. (a)(8). Pub. L. 99–514, § 1883(a)(11)(B), realigned margin of subpar. (B).

+

Subsec. (a)(20). Pub. L. 99–514, § 122(e)(1), inserted reference to section 74(c).

+

Subsec. (b)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (b)(7)(E). Pub. L. 99–509, § 9002(b)(1)(A), added subpar. (E).

+

Subsec. (b)(20). Pub. L. 99–272, § 13303(c)(2), as amended by Pub. L. 100–647, § 8016(a)(4)(A), (C), inserted “(other than service described in paragraph (3)(A))” after “service”.

+

Subsec. (d)(3), (4). Pub. L. 99–509, § 9002(b)(2)(A), added par. (3) and redesignated former par. (3) as (4).

+

Subsec. (i)(5). Pub. L. 99–272, § 12112(b), substituted “shall not include” for “shall, subject to the provisions of subsection (a)(1) of this section, include”.

+

Subsec. (u). Pub. L. 99–272, § 13205(a)(1), amended subsec. (u) generally, substantially expanding and revising its provisions by extending the application of hospital insurance tax to State and local employment.

+

Subsec. (u)(2)(B)(ii)(V). Pub. L. 99–514, § 1895(b)(18)(A), added subcl. (V).

+

Subsec. (v)(2)(A)(ii). Pub. L. 99–514, § 1899A(38), substituted “forfeiture” for “forefeiture”.

+

Subsec. (v)(3)(C). Pub. L. 99–514, § 1147(b), added subpar. (C).

+

Subsec. (w)(1). Pub. L. 99–514, § 1899A(39), substituted “this chapter” for “chapter 21 of this Code” in first sentence.

+

Subsec. (w)(2). Pub. L. 99–514, § 1882(c), substituted last three sentences for former last two sentences which read as follows: “The election may not be revoked by the church or organization, but shall be permanently revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Such revocation shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.”

+

Pub. L. 99–514, § 1899A(40), substituted “July 18, 1984” for “the date of the enactment of this subsection” in first sentence.

+

1985—Subsec. (b)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, § 531(d)(1)(A)(i), inserted “(including benefits)” before “paid in any medium” in introductory provisions.

+

Subsec. (a)(5)(C) to (G). Pub. L. 98–369, § 491(d)(36), struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a),” and redesignated subpars, (D) to (G) as (C) to (F), respectively.

+

Subsec. (a)(20). Pub. L. 98–369, § 531(d)(1)(A)(ii), added par. (20).

+

Subsec. (b)(1). Pub. L. 98–369, § 2663(i)(1), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended (7 U.S.C. 1461–1468), or (B)”.

+

Subsec. (b)(5)(B). Pub. L. 98–369, § 2601(b)(1), in amending subpar. (B) generally, substituted provision broadening social security coverage for newly hired Federal civilian employees effective with remuneration paid after Dec. 31, 1983, by providing that persons transferring from other government service to civilian service be covered under social security, unless the other service was in an international organization, or the person is returning to civilian service after temporary military or reserve duty and is exercising his reemployment rights under chapter 43 of title 38.

+

Subsec. (b)(5)(C) to (G). Pub. L. 98–369, § 2601(b)(2), substituted subpar. designations (C) to (G) for former designations (i) to (v), respectively, in subpar. (D), as so redesignated, redesignated cls. (I) to (III) as (i) to (iii), respectively, and amended generally, subpar. (G), as so redesignated, designating provision relating to service performed by an individual who is not subject to subchapter III of chapter 83 of title 5 as cl. (i), and in cl. (i) as so designated, inserting reference to another retirement system established by a law of the United States for Federal employees, other than for members of the uniformed services and adding cls. (ii) and (iii), and provision for determining for purposes of this subparagraph whether an individual is subject to subchapter III of chapter 83 of title 5 or any other retirement system.

+

Subsec. (b)(8). Pub. L. 98–369, § 2603(a)(2), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

+

Subsec. (b)(10)(B). Pub. L. 98–369, § 2663(j)(5)(C), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (i)(2). Pub. L. 98–369, § 2663(i)(2), substituted “chapter 3 and section 1009 of title 37, United States Code” for “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act”.

+

Subsec. (m)(2). Pub. L. 98–369, § 2663(i)(3), substituted “paragraph (21) of section 101 of title 38, United States Code” for “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

+

Subsec. (m)(3). Pub. L. 98–369, § 2663(i)(4), substituted “paragraph (23) of such section 101” for “such section 102”.

+

Subsec. (n). Pub. L. 98–369, § 2663(i)(5), in provision preceding par. (1) substituted “a reserve component as defined in section 101(27) of title 38, United States Code” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act”, and inserted “, the National Oceanic and Atmospheric Administration Corps,”.

+

Subsec. (n)(5). Pub. L. 98–369, § 2663(i)(5)(C), substituted “military, naval, or air” for “military or naval” in two places.

+

Subsec. (n)(5)(B). Pub. L. 98–369, § 2663(i)(5)(D), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

+

Subsec. (v)(1)(B). Pub. L. 98–369, § 2661(o)(3), substituted “section 414(h)(2) where the pick up referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)” for “section 414(h)(2)”.

+

Subsec. (v)(2)(A). Pub. L. 98–369, § 67(c), inserted provision that the preceding sentence shall not apply to any excess parachute payment (as defined in section 2801G(b)).

+

Subsec. (w). Pub. L. 98–369, § 2603(b), added subsec. (w).

+

1983—Subsec. (a). Pub. L. 98–21, § 327(b)(1), inserted in text following last numbered paragraph a provision that nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in regulations prescribed for purposes of this chapter.

+

Pub. L. 98–21, § 324(a)(3)(D), substituted reference to subpar. (A) of par. (2) for reference to subpar. (B) thereof in text following last numbered paragraph.

+

Subsec. (a)(2). Pub. L. 98–21, § 324(a)(3)(A), struck out “(A) retirement, or”, and redesignated subpars. (B) to (D) as (A) to (C), respectively.

+

Subsec. (a)(3). Pub. L. 98–21, § 324(a)(3)(B), struck out par. (3) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.

+

Subsec. (a)(5)(D). Pub. L. 98–21, § 328(a), substituted “section 219(b)(2)” for “section 219”.

+

Subsec. (a)(5)(E) to (G). Pub. L. 98–21, § 324(a)(2), added subpars. (E) to (G).

+

Subsec. (a)(9). Pub. L. 98–21, § 324(a)(3)(B), struck out par. (9) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if such employee did not work for the employer in the period for which such payment was made.

+

Subsec. (a)(13)(A)(iii). Pub. L. 98–21, § 324(a)(3)(C), struck out cl. (iii) which related to the case of retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer.

+

Subsec. (a)(19). Pub. L. 98–21, § 327(a)(1), added par. (19).

+

Subsec. (b). Pub. L. 98–21, § 323(a)(1), substituted “a citizen or resident of the United States” for “a citizen of the United States” in text preceding par. (1).

+

Pub. L. 98–21, § 322(a)(2), added cl. (C) in text preceding par. (1).

+

Subsec. (b)(5). Pub. L. 98–21, § 101(b)(1), amended par. (5) generally. Prior to amendment par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 3111 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;”.

+

Subsec. (b)(6). Pub. L. 98–21, § 101(b)(1), amended par. (6) generally. Prior to amendment par. (6) read as follows:

+

“(A) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

“(B) service performed, by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939 on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

“(iii) service performed in the employ of a State, county, or community committee under the Commodity Stabilization Service;

+

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

“(C) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

“(ii) in the legislative branch;

+

“(iii) in a penal institution of the United States by an inmate thereof;

+

“(iv) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training;

+

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

“(vi) by any individual to whom subchapter III of chapter 83 of title 5, United States Code, does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

+

Subsec. (b)(8). Pub. L. 98–21, § 102(b)(1), struck out the subpar. (A) designation preceding “service performed”, struck out subpar. (B) which related to service performed by employees of nonprofit organizations, and in par. (8), as so designated substituted “except that this paragraph shall not apply” for “except that this subparagraph shall not apply”.

+

Subsec. (i)(5). Pub. L. 98–21, § 101(c)(2), added par. (5).

+

Subsec. (k). Pub. L. 98–21, § 102(b)(2), struck out subsec. (k) which related to exemption of religious, charitable and certain other organizations.

+

Subsec. (l). Pub. L. 98–21, § 321(a)(1), substituted “Agreements entered into by American employers with respect to foreign affiliates” for “Agreements entered into by domestic corporations with respect to foreign subsidiaries” in heading.

+

Subsec. (l)(1). Pub. L. 98–21, § 321(a)(1), substituted “affiliates” for “subsidiaries” in par. (1) heading, and in first sentence of provisions preceding subpar. (A), substituted “at the American employer’s request” for “at the request of any domestic corporation”, “any American employer (as defined in subsection (h)) who” for “any such corporation which”, “such manner and form” for “such form and manner”, and “affiliates” for “subsidiaries” after “such employer’s foreign”, and inserted “or residents” after “citizens”.

+

Pub. L. 98–21, § 321(e)(1), substituted “American employer” for “domestic corporation”, “affiliate” for “subsidiary” and “citizens or residents” for “citizens” wherever appearing in second and third sentences of provisions preceding subpar. (A) and substituted “American employer” for “domestic corporation” in subpars. (A) and (B).

+

Subsec. (l)(2) to (5). Pub. L. 98–21, § 321(e)(1), substituted, wherever appearing, “American employer” for “domestic corporation”, “American employers” for “domestic corporations”, “affiliate” for “subsidiary”, “affiliates” for “subsidiaries”, “foreign entity” for “foreign corporation”, “foreign entities” for “foreign corporations”, and “citizens or residents” for “citizens”.

+

Subsec. (l)(8). Pub. L. 98–21, § 321(a)(2), amended par. (8) generally, substituting provision defining a foreign affiliate for provision defining a foreign subsidiary of a domestic corporation which, for the purposes of this subsection and section 210(a) of the Social Security Act, had been defined as a foreign corporation not less than 20 percent of the voting stock of which was owned by such domestic corporation, or a foreign corporation more than 50 percent of the voting stock of which was owned by the foreign corporation described above.

+

Subsec. (l)(9), (10). Pub. L. 98–21, § 321(e)(1), substituted, wherever appearing, “American employer” for “domestic corporation”, “American employers” for “domestic corporations”, and “foreign entities” for “foreign corporations”.

+

Subsec. (r)(3)(A). Pub. L. 98–21, § 102(b)(3)(A), substituted “subsection (b)(8)” and “section 210(a)(8)” for “subsection (b)(8)(A)” and “section 210(a)(8)(A)”, respectively, in provisions preceding cl. (i).

+

Subsec. (r)(4). Pub. L. 98–21, § 102(b)(3)(B), struck out par. (4) which related to coordination with coverage of lay employees.

+

Subsec. (u)(1). Pub. L. 98–21, § 101(b)(2), substituted “sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof” for “sections 3101(b) and 3111(b)—

+

“(A) paragraph (6) of subsection (b) shall be applied without regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi) thereof, and

+

“(B) paragraph (5) of subsection (b) (and the provisions of law referred to therein) shall not apply”.

+

Subsec. (v). Pub. L. 98–21, § 324(a)(1), added subsec. (v).

+

1982—Subsec. (u). Pub. L. 97–248 added subsec. (u).

+

1981—Subsec. (a). Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents this subparagraph shall exclude from the term ‘wages’ only payments which are received under a workmen’s compensation law)” after “sickness or accident disability” in par. (2)(B), and inserted, after par. (18), the following provision: “Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (B) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.”

+

Subsec. (a)(18). Pub. L. 97–34 substituted “section 127 or 129” for “section 127”.

+

1980—Subsec. (a)(5)(D). Pub. L. 96–222 added subpar. (D).

+

Subsec. (a)(6). Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor” after subpar. (B).

+

1978—Subsec. (a)(17). Pub. L. 95–472 added par. (17).

+

Subsec. (a)(18). Pub. L. 95–600 added par. (18).

+

1977—Subsec. (a)(7)(C), (10). Pub. L. 95–216, § 356(a), substituted “year” for “quarter” and “$100” for “$50”, wherever appearing.

+

Subsec. (a)(16). Pub. L. 95–216, § 356(b), added par. (16).

+

Subsec. (b)(10). Pub. L. 95–216, § 356(c), struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50, struck out the designation “(B)” preceding the remainder of par. (10), and redesignated former cls. (i) and (ii) of former subpar. (B) as subpars. (A) and (B).

+

Subsecs. (b)(17)(A), (g)(4)(B). Pub. L. 95–216, § 356(d), substituted “year” for “quarter”.

+

Subsec. (k)(4)(A). Pub. L. 95–216, § 312(b)(2), (f), substituted “(or, if later, as of the earliest date on which it satisfies clause (ii) of this subparagraph)” for “or any subsequent date” in cl. (i) and, in provisions following cl. (ii), inserted “(subject to subparagraph (C))” after “effective”.

+

Subsec. (k)(4)(B)(ii). Pub. L. 95–216, § 312(b)(4), substituted “first day of the calendar quarter” for “date”.

+

Subsec. (k)(4)(B)(iii). Pub. L. 95–216, § 312(g), added cl. (iii).

+

Subsec. (k)(4)(C). Pub. L. 95–216, § 312(b)(1), added subpar. (C).

+

Subsec. (k)(5). Pub. L. 95–216, § 312(a)(1), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph,” in subpar. (B), and, in provisions following subpar. (B), substituted “April 1, 1978” for “the 181st day after the date of enactment of this paragraph” and substituted “April 1, 1978,” for “such 181st day”.

+

Subsec. (k)(6). Pub. L. 95–216, § 312(b)(3), inserted “(except as provided in paragraph (4)(C))” after “services involved” in introductory provisions.

+

Subsec. (k)(7). Pub. L. 95–216, § 312(a)(2), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph”, “April 1, 1978,” for “the 181st day after such date,” and “prior to that date” for “prior to the first day of the calendar quarter in which such 181st day occurs”.

+

Subsec. (k)(8). Pub. L. 95–216, § 312(a)(3), (d), amended par. (8) first by substituting “prior to April 1, 1978,” for “by the end of the 180-day period following the date of the enactment of this paragraph”, “prior to April 1, 1978” for “within that period”, and “on that date” for “on the 181st day following that date”, and then further amending par. (8) as so amended by dividing the existing provisions into introductory provisions, subpar. (B), and closing provisions, inserting subpars. (A) and (C), substituting “by March 31, 1978” for “prior to April 1, 1978”, “by that date” for “prior to April 1, 1978”, and “on April 1, 1978” for “on that date” in subpar. (B) as so redesignated, and, in closing provisions, inserting “, or with respect to service constituting employment by reason of such request,” after “in which the date of such filing or constructive filing occurs”.

+

Subsec. (s). Pub. L. 95–216, § 314(a), added subsec. (s).

+

Subsec. (t). Pub. L. 95–216, § 315(a), added subsec. (t).

+

1976—Subsec. (b). Pub. L. 94–455, § 1903(a)(3)(A), substituted “, of whatever nature, performed” for “performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1954” in introductory text.

+

Subsec. (b)(1). Pub. L. 94–455, § 1903(a)(3)(B), struck out “65 Stat. 119;” before “7 U.S.C. 1461–1468”.

+

Subsec. (b)(6)(B)(v). Pub. L. 94–455, § 1903(a)(3)(C), substituted “Secretary of Transportation” for “Secretary of the Treasury”.

+

Subsec. (b)(8)(B). Pub. L. 94–563, § 1(b), inserted “or deemed to have been so filed under paragraph (4) or (5) of such subsection” after “filed pursuant to subsection (k) (or the corresponding subsection of prior law)” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

+

Subsec. (b)(12)(B). Pub. L. 94–455, § 1906(b)(13)(C), substituted “to the Secretary of the Treasury” for “to the Secretary”.

+

Subsec. (b)(20). Pub. L. 94–455, § 1207(e)(1)(A), added par. (20).

+

Subsec. (g)(3). Pub. L. 94–455, § 1903(a)(3)(D), struck out “46 Stat. 1550, § 3;” before “12 U.S.C. 1141j”.

+

Subsec. (k)(1). Pub. L. 94–455, § 1903(a)(3)(E), redesignated subpar. (G) as (F). Former subpars. (F) and (H), which related to the right of an organization to request before 1960 to have a certificate effective where such certificate was filed after 1955 but prior to the enactment of this subparagraph and the right of an organization to amend a certificate filed before 1966 to make such certificate effective for an earlier date than had been originally established, respectively, were struck out.

+

Subsec. (k)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

+

Subsec. (k)(4) to (8). Pub. L. 94–563, § 1(c), added pars. (4) to (8).

+

Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

+

Subsec. (l)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

+

Subsec. (l)(2). Pub. L. 94–455, § 1903(a)(3)(F), struck out “, but in no case prior to January 1, 1955” after “specified in the agreement”.

+

Subsec. (l)(4) to (7), (10). Pub. L. 94–455, § 1906(b)(13)(a), struck out “or his delegate” after “Secretary” wherever appearing.

+

Subsec. (m)(1). Pub. L. 94–455, § 1903(a)(3)(G), struck out “after December 1956” after “include service performed”.

+

1973—Subsec. (a)(1). Pub. L. 93–233, § 5(b)(2), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” in two places.

+

Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of the Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.

+

Pub. L. 93–66, § 203(b)(2), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” in two places.

+

Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.

+

1972—Subsec. (a)(1). Pub. L. 92–336, § 203(b)(2)(A), substituted “$10,800” for “$9,000” in two places.

+

Pub. L. 92–336, § 203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” in two places.

+

Pub. L. 92–336, § 203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted “the contribution and benefit base (as determined under section 230 of the Social Security Act)” for “$12,000” in two places, and “the calendar year with respect to which such contribution and benefit base is effective” for “any calendar year”.

+

Subsec. (a)(9). Pub. L. 92–603, § 104(i), substituted uniform provision of 62 years of age, for separate provisions for men and women of 65 and 62 years, respectively.

+

Subsec. (a)(14). Pub. L. 92–603, § 122(b), added par. (14).

+

Subsec. (a)(15). Pub. L. 92–603, § 138(b), added par. (15).

+

Subsec. (b)(7)(D). Pub. L. 92–603, § 128(b), added subpar. (D).

+

Subsec. (b)(8)(A). Pub. L. 92–603, § 123(a)(2), inserted provision that this subparagraph shall not apply to service performed by a member of such religious order in the exercise of such duties if an election of coverage under subsec. (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs.

+

Subsec. (b)(10)(B). Pub. L. 92–603, § 129(a)(2), inserted provisions relating to service performed in the employ of organizations described in section 509(a)(3) of this title.

+

Subsec. (i)(4). Pub. L. 92–603, § 123(c)(2), added par. (4).

+

Subsec. (r). Pub. L. 92–603, § 123(b), added subsec. (r).

+

1971—Subsec. (a)(1). Pub. L. 92–5 substituted “$9,000” for “$7,800” in two places.

+

1969—Subsec. (k)(1)(F)(i), (G)(i), (H)(i). Pub. L. 91–172, § 943(c)(1)–(3), inserted “or pay tax” after “tax return”.

+

1968—Subsec. (a)(1). Pub. L. 90–248, § 108(b)(2), substituted “$7,800” for “$6,600” wherever appearing.

+

Subsec. (a)(13). Pub. L. 90–248, § 504(a), added par. (13).

+

Subsec. (b)(3)(B). Pub. L. 90–248, § 123(b), provided for inclusion of family employment in a private home in definition of “employment,” upon compliance with conditions described in cls. (i) to (iii).

+

Subsec. (b)(6)(C)(iv). Pub. L. 90–248, § 403(i)(1), substituted “section 5351(2) of title 5, United States Code” for “section 2 of the Act of August 4, 1967” and struck out “; 5 U.S.C., sec. 1052” at end of parenthetical text.

+

Subsec. (b)(6)(C)(vi). Pub. L. 90–248, § 403(i)(2), substituted “subchapter III of chapter 83 of title 5, United States Code,” for “the Civil Service Retirement Act”.

+

Subsec. (b)(7)(C)(ii). Pub. L. 90–248, § 403(i)(3), substituted “section 5351(2) of title 5, United States Code” for “section 2 of the Act of August 4, 1947” and struck out “; 5 U.S.C. 1052” at end of parenthetical text.

+

1965—Subsec. (a)(1). Pub. L. 89–97, § 320(b)(2), substituted “$6,600” for “$4,800” wherever appearing.

+

Subsec. (a)(12). Pub. L. 89–97, § 313(c)(3), added par. (12).

+

Subsec. (b)(6)(C)(iv). Pub. L. 89–97, § 311(b)(4), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

+

Subsec. (b)(7)(C). Pub. L. 89–97, § 317(b)(3), added subpar. (C).

+

Subsec. (b)(13). Pub. L. 89–97, § 311(b)(5), struck out from the definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a 4 years’ course in a medical school chartered or approved pursuant to State law.

+

Subsec. (k)(1)(B)(iii). Pub. L. 89–97, § 316(a)(1), substituted “such date may not be earlier than the first day of the twentieth” for “, in the case of a certificate filed prior to January 1, 1960, such date may not be earlier than January 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth”.

+

Subsec. (k)(1)(H). Pub. L. 89–97, § 316(b), added subpar. (H).

+

Subsec. (q). Pub. L. 89–97, § 313(c)(4), added subsec. (q).

+

1964—Subsec. (a)(11). Pub. L. 88–650 added par. (11).

+

Pub. L. 88–272 substituted “is a plan described in section 403(a), or” for “meets the requirements of section 401(a)(3), (4), (5), and (6)” in subpar. (5)(B), and added subpar. (5)(C).

+

1961—Subsec. (b)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (i)(3). Pub. L. 87–293, § 202(a)(1), added par. (3).

+

Subsec. (p). Pub. L. 87–293, § 202(a)(2), added subsec. (p).

+

1960—Subsec. (b)(3). Pub. L. 86–778, § 104(b), designated existing provisions as cl. (A) and struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (b)(7). Pub. L. 86–778, § 103(n), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby.

+

Subsec. (b)(18). Pub. L. 86–778, § 103(o), added par. (18).

+

Subsec. (e). Pub. L. 86–778, § 103(p), struck out a reference to Hawaii in cl. (1), and included Guam and American Samoa and cls. (1) and (2).

+

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia”, in cl. (1).

+

Subsec. (k)(1)(A). Pub. L. 86–778, § 105(a)(1), (2), struck out “and that at least two-thirds of its employees concur in the filing of the certificate” after “extended to service performed by its employees”, and substituted “of each employee (if any) who concurs” for “of each employee who concurs”.

+

Subsec. (k)(1)(E). Pub. L. 86–778, § 105(a)(3), substituted “in either group, or may file a separate certificate pursuant to such subparagraph with respect to the employees in each group” for “in one of the groups if at least two-thirds of the employees in such group concur in the filing of the certificate. The organization may also file such a certificate with respect to the employees in the other group if at least two-thirds of the employees in such other group concur in the filing of such certificate.”

+

1959—Subsec. (b)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsec. (e). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

+

1958—Subsec. (a)(1). Pub. L. 85–840, § 402(b), substituted “$4,800” for “$4,200” wherever appearing.

+

Subsec. (b)(1). Pub. L. 85–840, § 404(a), struck out provisions which excluded from definition of “employment” service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j of title 12.

+

Subsec. (b)(8)(B). Pub. L. 85–840, § 405(b), made subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 321(k)(1)(E) of this title, became a member of such group, and made subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) of this title with respect to which no certificate is in effect.

+

Subsec. (k)(1). Pub. L. 85–840, § 405(a), permitted amendment of the list at any time prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed, allowed an organization to provide that the certificate shall be in effect for the period beginning with the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that, in the case of a certificate filed prior to Jan. 1, 1960, such date may not be earlier than Jan. 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth calendar quarter preceding the quarter in which such certificate is first made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed, required organizations described in subpar. (A) which employ both individuals who are in positions covered by a pension, annuity, retirement, or similar fund or system established by a State or political subdivision thereof and individuals who are not in such positions, to divide their employees into two separate groups, authorized the filing of requests by organizations which filed certificates after 1955 but prior to Aug. 28, 1958, to have such certificates effective, with respect to services of certain individuals, for the period beginning with the first day of any calendar quarter preceding the first calendar quarter for which they are effective and following the last calendar quarter of 1955, and provided for the due date and payment of tax for certain calendar quarters and for the expiration of the statutory period of assessment.

+

Subsec. (l)(3). Pub. L. 85–866 substituted “by” for “be” in heading.

+

1956—Subsec. (a)(8)(B). Act Aug. 1, 1956, ch. 836, § 201(h)(1), included within definition of wages cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

+

Subsec. (a)(9). Act Aug. 1, 1956, ch. 836, § 201(b), excluded payments made to a woman after she attains the age of 62.

+

Subsec. (b)(1)(B). Act Aug. 1, 1956, ch. 836, § 201(c), excepted from term “employment” services performed by foreign agricultural workers lawfully admitted from any foreign country or possession thereof, on a temporary basis to perform agricultural labor.

+

Subsec. (b)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, § 201(d)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (b)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, § 201(d)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

+

Subsec. (b)(16), (17). Act Aug. 1, 1956, ch. 836, §§ 201(e)(1), 121d, added pars. (16) and (17).

+

Subsec. (i). Act Aug. 1, 1956, ch. 837, § 410, designated existing provisions as par. (1) and added par. (2).

+

Subsec. (k)(1). Act Aug. 1, 1956, ch. 836, § 201(k), (l), inserted “or at any time prior to January 1, 1959, whichever is the later” after “the certificate is in effect”, and substituted “the first day of the calendar quarter in which such certificate is filed or the first day of the succeeding calendar quarter, as may be specified in the certificate,” for “the first day following the close of the calendar quarter in which such certificate is filed,”.

+

Subsec. (l)(6). Act Aug. 1, 1956, ch. 836, § 103(j), inserted reference to the Federal Disability Insurance Trust Fund.

+

Subsec. (l)(8)(A). Act Aug. 1, 1956, ch. 836, § 201(j), substituted “not less than 20 percent” for “more than 50 percent”.

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, § 411(a), added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, § 201(h)(2), added subsec. (o).

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, § 204(a), substituted “$4,200” for “$3,600” wherever appearing.

+

Subsec. (a)(7)(B). Act Sept. 1, 1954, § 204(b)(1), made coverage of domestic service dependent solely on receipt of $50 in cash wages in a calendar quarter by an employee from an employer for such service.

+

Subsec. (a)(7)(C). Act Sept. 1, 1954, § 204(b)(2), added subpar. (C).

+

Subsec. (a)(8). Act Sept. 1, 1954, § 204(b)(3), designated existing provisions as subpar. (A) and added subpar. (B).

+

Subsec. (b)(1). Act Sept. 1, 1954, § 205(a), made coverage of agricultural labor depend solely on the payment of cash remuneration of $100 or more per year, thereby eliminating the need for an agricultural laborer to have served a qualifying calendar quarter and to have worked on a full time basis for 60 days during a succeeding calendar quarter and to have received $50 or more for his labor during such succeeding calendar quarter, removed the specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (b)(3). Act Sept. 1, 1954, § 205(b), struck out par. (3) and redesignated pars. (4) to (14) as (3) to (13), respectively.

+

Subsec. (b)(4). Act Sept. 1, 1954, § 205(c), amended par. (4), as redesignated, to make the exception with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer.

+

Subsec. (b)(6)(B). Act Sept. 1, 1954, § 205(d)(1)(A), amended par. (6), as redesignated, by inserting in subpar. (B) “by an individual” after “service is performed” and “and if such service is covered by a retirement system established by such instrumentality” after “December 31, 1950”.

+

Subsec. (b)(6)(B)(v). Act Sept. 1, 1954, § 205(d)(1)(B), amended par. (6), as redesignated, by adding cl. (v) to subpar. (B).

+

Subsec. (b)(6)(C). Act Sept. 1, 1954, § 205(d)(2), struck out exception from coverage for services in the following categories: temporary employees in the Post Office Department field service; temporary census taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Commodity Stabilization Service and similar bodies, unless such bodies are composed exclusively of full-time Federal employees, and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (b)(14) to (17). Act Sept. 1, 1954, § 205(e), struck out par. (15) and redesignated pars. (16) and (17) as (14) and (15), respectively.

+

Subsec. (c). Act Sept. 1, 1954, § 205(b), substituted “subsection (b)(9)” for “subsection (b)(10)”.

+

Subsec. (d)(3)(C). Act Sept. 1, 1954, § 206(a), struck out requirement that performance of services of homeworkers be subject to State licensing requirements.

+

Subsec. (k)(1). Act Sept. 1, 1954, §§ 205(b), 207, substituted “(b)(8)(B)” for “(b)(9)(B)” and provided that the list accompanying any certificate filed by a nonprofit organization with respect to its lay employees may be amended only within a period of two years after the certificate takes effect and provided that a supplemental list filed after the first month following the first calendar quarter for which the certificate is in effect shall be in effect only as to those services performed by an individual on the list which are performed by him after the calendar quarter in which the supplemental list is filed.

+

Subsec. (l). Act Sept. 1, 1954, § 209, added subsec. (l).

+
+
Statutory Notes and Related Subsidiaries
+
+Change of Name +

“United States magistrate judge” substituted for “United States magistrate” in subsec. (b)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of Title 42, The Public Health and Welfare.

+
+
Effective Date of 2019 Amendment +

Amendment by Pub. L. 116–94 applicable to taxable years beginning after Dec. 31, 2019, see section 301(d) of Pub. L. 116–94, set out as a note under section 139B of this title.

+
+
Effective Date of 2014 Amendment +

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

+
+
Effective Date of 2008 Amendment +

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of this title.

+

Pub. L. 110–245, title I, § 115(d), June 17, 2008, 122 Stat. 1637, provided that:

“The amendments made by this section [amending this section, sections 3306 and 3401 of this title, and section 409 of Title 42, The Public Health and Welfare] shall take effect as if included in section 5 of the Mortgage Forgiveness Debt Relief Act of 2007 [Pub. L. 110–142].”
+

Pub. L. 110–245, title III, § 302(c), June 17, 2008, 122 Stat. 1648, provided that:

“The amendment made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed in calendar months beginning more than 30 days after the date of the enactment of this Act [June 17, 2008].”
+
+
Effective Date of 2007 Amendment +

Amendment by Pub. L. 110–172 effective as if included in the provision of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 8(b) of Pub. L. 110–172, set out as a note under section 402 of this title.

+
+
Effective Date of 2004 Amendments +

Amendment by Pub. L. 108–375 applicable to travel benefits provided after Oct. 28, 2004, see section 585(b)(3) of Pub. L. 108–375, set out as a note under section 134 of this title.

+

Amendment by section 251(a)(1)(A) of Pub. L. 108–357 applicable to stock acquired pursuant to options exercised after Oct. 22, 2004, see section 251(d) of Pub. L. 108–357, set out as a note under section 421 of this title.

+

Amendment by section 320(b)(1) of Pub. L. 108–357 applicable to amounts received by an individual in taxable years beginning after Dec. 31, 2003, see section 320(c) of Pub. L. 108–357, set out as a note under section 108 of this title.

+

Amendment by section 802(c)(1) of Pub. L. 108–357 effective Mar. 4, 2003, see section 802(d) of Pub. L. 108–357, set out as an Effective Date note under section 4985 of this title.

+
+
Effective Date of 2003 Amendment +

Amendment by Pub. L. 108–121 applicable to taxable years beginning after Dec. 31, 2002, see section 106(c) of Pub. L. 108–121, set out as a note under section 134 of this title.

+
+
Effective Date of 1998 Amendment +

Pub. L. 105–277, div. A, § 101(h) [title VIII, § 805], Oct. 21, 1998, 112 Stat. 2681–480, 2681–538, provided that:

“Except as otherwise specifically provided, this title [amending this section and section 410 of Title 42, The Public Health and Welfare, and amending provisions set out as a note under this section] and the amendments made by this title shall take effect as if included in the enactment of title XI of the Balanced Budget Act of 1997 [title XI of Pub. L. 105–33, see Effective Date of 1997 Amendment note below].”
+
+
Effective Date of 1997 Amendment +

Pub. L. 105–33, title XI, § 11246(b)(4), formerly § 11246(b)(3), Aug. 5, 1997, 111 Stat. 756, renumbered § 11246(b)(4), by Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(1)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532, provided that:

“The amendments made by this subsection [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code (as amended by paragraph (1)).”
+
+
Effective Date of 1996 Amendment +

Pub. L. 104–188, title I, § 1116(a)(3), Aug. 20, 1996, 110 Stat. 1762, provided that:

+
“(A) In general.—The amendments made by this subsection [amending this section, section 6050A of this title, and section 410 of Title 42, The Public Health and Welfare] shall apply to remuneration paid— +
“(i) +
after December 31, 1994, and
+
+
“(ii) +
after December 31, 1984, and before January 1, 1995, unless the payor treated such remuneration (when paid) as being subject to tax under chapter 21 of the Internal Revenue Code of 1986.
+
+
+
“(B) Reporting requirement.— +
The amendment made by paragraph (1)(C) [amending section 6050A of this title] shall apply to remuneration paid after December 31, 1996.”
+
+
+

Amendment by section 1421(b)(8)(A) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104–188, set out as a note under section 72 of this title.

+

Pub. L. 104–188, title I, § 1458(c)(2), Aug. 20, 1996, 110 Stat. 1820, provided that:

“The amendments made by subsection (b) [amending this section and section 409 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1996.”
+
+
Effective Date of 1994 Amendments +

Amendment by section 2(a)(1)(A), (B) of Pub. L. 103–387 applicable to remuneration paid after Dec. 31, 1993, and amendment by section 2(a)(1)(C) of Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3) of Pub. L. 103–387, set out as a note under section 3102 of this title.

+

Amendment by section 108(h)(2) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

+

Amendment by section 303(a)(2), (b)(2) of Pub. L. 103–296 applicable with respect to service performed on or after Jan. 1, 1995, see section 303(e) of Pub. L. 103–296, set out as a note under section 410 of Title 42.

+

Amendment by section 319(a)(1), (5) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of this title.

+

Amendment by section 320(a)(1)(C) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of this title.

+
+
Effective Date of 1993 Amendment +

Amendment by Pub. L. 103–66 applicable to 1994 and later calendar years, see section 13207(e) of Pub. L. 103–66, set out as a note under section 1402 of this title.

+
+
Effective Date of 1992 Amendment +

Amendment by Pub. L. 102–318 applicable to distributions after Dec. 31, 1992, see section 521(e) of Pub. L. 102–318, set out as a note under section 402 of this title.

+
+
Effective Date of 1990 Amendment +

Amendment by section 11331(a) of Pub. L. 101–508 applicable to 1991 and later calendar years, see section 11331(e) of Pub. L. 101–508, set out as a note under section 1402 of this title.

+

Pub. L. 101–508, title XI, § 11332(d), Nov. 5, 1990, 104 Stat. 1388–470, provided that:

“The amendments made by this section [amending this section and sections 410 and 418 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after July 1, 1991.”
+
+
Effective Date of 1989 Amendments +

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of this title on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of this title.

+

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.

+
+
Effective Date of 1988 Amendment +

Pub. L. 100–647, title I, § 1011B(a)(22)(F), Nov. 10, 1988, 102 Stat. 3486, provided that:

“The amendments made by this paragraph [amending this section, sections 3231, 3306, and 3401 of this title, and section 409 of Title 42, The Public Health and Welfare] shall not apply to any individual who separated from service with the employer before January 1, 1989.”
+

Pub. L. 100–647, title I, § 1018(r)(2)(B), Nov. 10, 1988, 102 Stat. 3586, provided that:

“The amendment made by subparagraph (A) [amending this section] shall apply to services performed after March 31, 1986.”
+

Amendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(23)(A), and 1018(u)(35) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

+

Amendment by section 3043(c)(2) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

+

Pub. L. 100–647, title VIII, § 8015(b)(3), Nov. 10, 1988, 102 Stat. 3792, provided that:

“The amendments made by this subsection [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply as if such amendments had been included or reflected in section 304 of the Federal Employees’ Retirement System Act of 1986 (100 Stat. 606) [Pub. L. 99–335] at the time of its enactment [June 6, 1986].”
+

Pub. L. 100–647, title VIII, § 8015(c)(3), Nov. 10, 1988, 102 Stat. 3792, provided that:

“The amendments made by this subsection [amending this section and section 410 of Title 42] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the date of the enactment of this Act [Nov. 10, 1988].”
+

Amendment by section 8016(a)(3)(A), (4)(A), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to this title as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of this title.

+

Pub. L. 100–647, title VIII, § 8017(c), Nov. 10, 1988, 102 Stat. 3794, provided that:

“The amendments made by this section [amending this section and section 409 of Title 42, The Public Health and Welfare] shall take effect as if included in the amendments made by section 9002 of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203].”
+
+
Effective Date of 1987 Amendment +

Pub. L. 100–203, title IX, § 9001(d), Dec. 22, 1987, 101 Stat. 1330–286, provided that:

“The amendments made by this section [amending this section and sections 409, 410, and 429 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1987.”
+

Pub. L. 100–203, title IX, § 9002(c), Dec. 22, 1987, 101 Stat. 1330–287, provided that:

“The amendments made by this section [amending this section and section 409 of Title 42] shall apply with respect to remuneration for agricultural labor paid after December 31, 1987.”
+

Pub. L. 100–203, title IX, § 9003(b), Dec. 22, 1987, 101 Stat. 1330–287, as amended by Pub. L. 100–647, title VIII, § 8013(a), Nov. 10, 1988, 102 Stat. 3789, provided that:

“The amendments made by subsection (a) [amending this section and section 409 of Title 42] shall apply with respect to group-term life insurance coverage in effect after December 31, 1987, except that such amendments shall not apply with respect to payments by the employer (or a successor of such employer) for group-term life insurance for such employer’s former employees who separated from employment with the employer on or before December 31, 1988, to the extent that such payments are not for coverage for any such employee for any period for which such employee is employed by such employer (or a successor of such employer) after the date of such separation.”
+

[Pub. L. 100–647, title VIII, § 8013(b), Nov. 10, 1988, 102 Stat. 3790, provided that:

“The amendment made by subsection (a) [amending section 9003(b) of Pub. L. 100–203, set out above] shall apply as if such amendment had been included or reflected in section 9003(b) of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203] at the time of its enactment.”
+] +

Pub. L. 100–203, title IX, § 9004(c), Dec. 22, 1987, 101 Stat. 1330–288, provided that:

“The amendments made by this section [amending this section and section 410 of Title 42] shall apply with respect to to remuneration paid after December 31, 1987.”
+

Pub. L. 100–203, title IX, § 9005(c), Dec. 22, 1987, 101 Stat. 1330–288, provided that:

“The amendments made by this section [amending this section and section 410 of Title 42] shall apply with respect to to remuneration paid after December 31, 1987.”
+

Amendment by section 9006(a), (b)(2) of Pub. L. 100–203 applicable with respect to tips received and wages paid on or after Jan. 1, 1988, see section 9006(c) of Pub. L. 100–203, set out as a note under section 3111 of this title.

+
+
Effective Date of 1986 Amendments +

Amendment by section 122(e)(1) of Pub. L. 99–514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Pub. L. 99–514, set out as a note under section 1 of this title.

+

Amendment by section 1108(g)(7) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L. 99–514, set out as a note under section 219 of this title.

+

Amendment by section 1151(d)(2)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of Pub. L. 99–514, set out as a note under section 79 of this title.

+

Amendment by section 1882(c) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

+

Pub. L. 99–514, title XVIII, § 1895(b)(18)(C), Oct. 22, 1986, 100 Stat. 2935, provided that:

“The amendments made by this paragraph [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after March 31, 1986.”
+

Amendment by Pub. L. 99–509, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

+

Amendment by section 12112(b) of Pub. L. 99–272 effective with respect to service performed after Dec. 31, 1983, see section 12112(c) of Pub. L. 99–272, set out as a note under section 409 of Title 42.

+

Pub. L. 99–272, title XIII, § 13205(d)(1), Apr. 7, 1986, 100 Stat. 318, provided that:

“The amendments made by subsection (a) [amending this section and sections 1402, 3122, 3125, 6205, and 6413 of this title] shall apply to services performed after March 31, 1986.”
+
+
Effective Date of 1985 Amendment +

Amendment by Pub. L. 99–221 applicable to any return to performance of service in employ of United States, or of an instrumentality thereof, after 1983, see section 3(c) of Pub. L. 99–221, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+
+
Effective Date of 1984 Amendment +

Amendment by section 67(c) of Pub. L. 98–369 applicable to payments under agreements entered into or renewed after June 14, 1984, in taxable years ending after such date, with contracts entered into before June 15, 1984, which are amended after June 14, 1984, in any significant relevant aspect to be treated as a contract entered into after June 14, 1984, see section 67(e) of Pub. L. 98–369, set out as an Effective Date note under section 280G of this title.

+

Amendment by section 491(d)(36) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.

+

Amendment by section 531(d)(1)(A) of Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.

+

Amendment by section 2601(b) of Pub. L. 98–369 effective with respect to service performed after Dec. 31, 1983, with enumerated exceptions, see section 2601(f) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 2603(a)(2), (b) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42.

+

Pub. L. 98–369, div. B, title VI, § 2661(o)(3), July 18, 1984, 98 Stat. 1159, provided that the amendment made by that section is effective Jan. 1, 1984.

+

Amendment by section 2663 of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

+
+
Effective Date of 1983 Amendment +

Pub. L. 98–21, title I, § 101(d), Apr. 20, 1983, 97 Stat. 70, as amended by Pub. L. 98–369, div. B, title VI, § 2662(a), July 18, 1984, 98 Stat. 1159, provided that:

“The amendments made by this section [amending this section and sections 409 and 410 of Title 42, The Public Health and Welfare] shall be effective with respect to service performed after December 31, 1983.”
+

Pub. L. 98–21, title I, § 102(c), Apr. 20, 1983, 97 Stat. 71, provided that:

“The amendments made by the preceding provisions of this section [amending this section and section 410 of Title 42] shall be effective with respect to service performed after December 31, 1983 (but the provisions of sections 2 and 3 of Public Law 94–563 [set out below] and section 312(c) of Public Law 95–216 [set out below] shall continue in effect, to the extent applicable, as though such amendments had not been made).”
+

Amendment by section 321 of Pub. L. 98–21, applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

+

Pub. L. 98–21, title III, § 322(c), Apr. 20, 1983, 97 Stat. 121, provided that:

“The amendments made by this section [amending this section, section 1402 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall be effective for taxable years beginning on or after the date of the enactment of this Act [Apr. 20, 1983].”
+

Pub. L. 98–21, title III, § 323(c)(1), Apr. 20, 1983, 97 Stat. 121, provided that:

“The amendments made by subsection (a) [amending this section and section 410 of Title 42] shall apply to remuneration paid after December 31, 1983.”
+

Pub. L. 98–21, title III, § 324(d), Apr. 20, 1983, 97 Stat. 125, as amended by Pub. L. 98–369, div. B, title VI, § 2662(f)(2), July 18, 1984, 98 Stat. 1159; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) +
Except as otherwise provided in this subsection, the amendments made by this section [amending this section, section 3306 of this title, and sections 403 and 409 of Title 42 and enacting provisions set out as a note under section 3306 of this title] shall apply to remuneration paid after December 31, 1983. For purposes of applying such amendments to remuneration paid after December 31, 1983, which would have been taken into account before January 1, 1984, if such amendments had applied to periods before January 1, 1984, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).
+
+
“(2) +
Except as otherwise provided in this subsection, the amendments made by subsection (b) [amending section 3306 of this title and enacting provisions set out as a note under section 3306 of this title] shall apply to remuneration paid after December 31, 1984. For purposes of applying such amendments to remuneration paid after December 31, 1984, which would have been taken into account before January 1, 1985, if such amendments had applied to periods before January 1, 1985, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).
+
+
“(3) The amendments made by this section shall not apply to employer contributions made during 1984 and attributable to services performed during 1983 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) if, under the terms of such arrangement as in effect on March 24, 1983— +
“(A) +
the employee makes an election with respect to such contribution before January 1, 1984, and
+
+
“(B) +
the employer identifies the amount of such contribution before January 1, 1984.
+
+
In the case of the amendments made by subsection (b), the preceding sentence shall be applied by substituting ‘1985’ for ‘1984’ each place it appears and by substituting ‘during 1984’ for ‘during 1983’.
+
+
“(4) In the case of an agreement in existence on March 24, 1983, between a nonqualified deferred compensation plan (as defined in section 3121(v)(2)(C) of the Internal Revenue Code of 1986, as added by this section) and an individual— +
“(A) +
the amendments made by this section (other than subsection (b)) shall apply with respect to services performed by such individual after December 31, 1983, and
+
+
“(B) +
the amendments made by subsection (b) shall apply with respect to services performed by such individual after December 31, 1984.
+
+
The preceding sentence shall not apply in the case of a plan to which section 457(a) of such Code applies. For purposes of this paragraph, any plan or agreement to make payments described in paragraph (2), (3), or (13)(A)(iii) of section 3121(a) of such Code (as in effect on the day before the date of the enactment of this Act [Apr. 20, 1983]) shall be treated as a nonqualified deferred compensation plan.”
+
+
+

Pub. L. 98–21, title III, § 327(d), Apr. 20, 1983, 97 Stat. 127, as amended by Pub. L. 98–369, div. B, title VI, § 2662(g), July 18, 1984, 98 Stat. 1160; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) +
The amendment made by subsection (a) [amending this section and section 409 of Title 42] shall apply to remuneration paid after December 31, 1983.
+
+
“(2) +
The amendments made by subsection (b) and subsection (c)(4) [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply to remuneration (other than amounts excluded under section 119 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) paid after March 4, 1983, and to any such remuneration paid on or before such date which the employer treated as wages when paid.
+
+
“(3) +
The amendments made by paragraphs (1), (2), and (3) of subsection (c) [amending section 3306 of this title] shall apply to remuneration paid after December 31, 1984.”
+
+
+

Pub. L. 98–21, title III, § 328(d), Apr. 20, 1983, 97 Stat. 128, provided that:

+
“(1) +
Except as provided in paragraph (2), the amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply to remuneration paid after December 31, 1983.
+
+
“(2) +
The amendments made by subsection (c) [amending section 3306 of this title] shall apply to remuneration paid after December 31, 1984.”
+
+
+
+
Effective Date of 1982 Amendment +

Pub. L. 97–248, title II, § 278(c)(1), Sept. 3, 1982, 96 Stat. 562, provided that:

“The amendments made by subsection (a) [amending this section and sections 1402 and 3122 of this title] shall apply to remuneration paid after December 31, 1982.”
+
+
Effective Date of 1981 Amendments +

Pub. L. 97–123, § 3(g), Dec. 29, 1981, 95 Stat. 1663, provided that:

+
“(1) +
Except as provided in paragraph (2), this section (and the amendments made by this section) [amending this section, section 3231 of this title, and section 409 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under this section and section 3101 of this title] shall apply to remuneration paid after December 31, 1981.
+
+
“(2) This section (and the amendments made by this section) shall not apply with respect to any payment made by a third party to an employee pursuant to a contractual relationship of an employer with such third party entered into before December 14, 1981, if— +
“(A) +
coverage by such third party for the group in which such employee falls ceases before March 1, 1982, and
+
+
“(B) +
no payment by such third party is made to such employee under such relationship after February 28, 1982.”
+
+
+
+

Amendment by Pub. L. 97–34 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97–34, set out as a note under section 21 of this title.

+
+
Effective Date of 1980 Amendments +

Pub. L. 96–499, title XI, § 1141(c), Dec. 5, 1980, 94 Stat. 2694, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) In general.— +
Except as provided in paragraph (2), the amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1980.
+
+
“(2) Exception for state and local governments.— +
“(A) +
The amendments made by this section (insofar as they affect the application of section 218 of the Social Security Act [42 U.S.C. 418]) shall not apply to any payment made before January 1, 1984, by any governmental unit for positions of a kind for which all or a substantial portion of the social security employee taxes were paid by such governmental unit (without deduction from the remuneration of the employee) under the practices of such governmental unit in effect on October 1, 1980.
+
+
“(B) +
For purposes of subparagraph (A), the term ‘social security employee taxes’ means the amount required to be paid under section 218 of the Social Security Act [42 U.S.C. 418] as the equivalent of the taxes imposed by section 3101 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].
+
+
“(C) +
For purposes of subparagraph (A), the term ‘Governmental unit’ means a State or political subdivision thereof within the meaning of section 218 of the Social Security Act [42 U.S.C. 418].”
+
+
+
+

Pub. L. 96–222, title I, § 101(b)(1)(E), Apr. 1, 1980, 94 Stat. 205, provided that:

“The amendments made by subparagraph (B) of subsection (a)(10) [amending this section and section 3306 of this title] shall apply to payments made on or after January 1, 1979.”
+
+
Effective Date of 1978 Amendments +

Amendment by Pub. L. 95–600 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95–600, set out as an Effective Date note under section 127 of this title.

+

Pub. L. 95–472, § 3(d), Oct. 17, 1978, 92 Stat. 1333, provided that:

“The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to taxable years beginning after December 31, 1976.”
+
+
Effective Date of 1977 Amendment +

Pub. L. 95–216, title III, § 312(h), Dec. 20, 1977, 91 Stat. 1535, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by subsections (a), (b), (d), (e), (f), and (g) of this section [amending this section and provisions set out below] shall be effective as though they had been included as a part of the amendments made to section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by the first section of Public Law 94–563 (or, in the case of the amendments made by subsection (e), as a part of section 3 of such Public Law).”
+

Pub. L. 95–216, title III, § 314(c), Dec. 20, 1977, 91 Stat. 1536, provided that:

“The amendments made by this section [amending this section and section 3306 of this title] shall apply with respect to wages paid after December 31, 1978.”
+

Amendment by section 315(a) of Pub. L. 95–216 applicable with respect to wages paid with respect to employment performed in months after Dec. 1977, see section 315(c) of Pub. L. 95–216, set out as a note under section 3111 of this title.

+

Pub. L. 95–216, title III, § 356(e), Dec. 20, 1977, 91 Stat. 1556, provided that:

“The amendments made by this section [amending this section] shall apply with respect to remuneration paid and services rendered after December 31, 1977.”
+
+
Effective Date of 1976 Amendments +

Pub. L. 94–563, § 1(d), Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare], shall apply with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by such amendments).”
+

Pub. L. 94–455, title XII, § 1207(f)(4), Oct. 4, 1976, 90 Stat. 1708, as amended by Pub. L. 95–600, title VII, § 701(z)(1), Nov. 6, 1978, 92 Stat. 2921; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(A) +
The amendments made by paragraphs (1)(A) and (2)(A) of subsection (e) [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after December 31, 1954. The amendments made by paragraphs (1)(B), (1)(C), and (2)(B) of such subsection [amending sections 1401 and 3401 of this title and section 411 of Title 42] shall apply to taxable years ending after December 31, 1954. The amendments made by paragraph (3) of such subsection [enacting section 6050A and amending section 6652 of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Oct. 4, 1976].
+
+
“(B) +
Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat’s catch of fish or other aquatic animal life (or a share of the proceeds therefrom) received by an individual after December 31, 1954, and before the date of the enactment of this act [Oct. 4, 1976] for services performed by such individual after December 31, 1954, on such boat as being subject to the tax under chapter 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], then the amendments made by paragraphs (1)(A) and (B) and (2) of subsection (c) shall not apply with respect to such services performed by such individual (and the share of the catch, or the proceeds therefrom, received by him for such services).”
+
+
+

[Pub. L. 95–600, title VII, § 701(z)(2), Nov. 6, 1978, 92 Stat. 2921, provided that:

“The amendments made by paragraph (1) [amending section 1207(f)(4) of Pub. L. 94–455, set out above] shall take effect on October 4, 1976.”
+] +

Amendment by section 1903 of Pub. L. 94–455 applicable with respect to wages paid after Dec. 31, 1976, see section 1903(d) of Pub. L. 94–455, set out as a note under section 3101 of this title.

+
+
Effective Date of 1973 Amendments +

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

+
+
Effective Date of 1972 Amendments +

Amendment by section 104(i) of Pub. L. 92–603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of Title 42, The Public Health and Welfare.

+

Amendment by sections 122(b) and 138(b) of Pub. L. 92–603 applicable in the case of any payment made after December 1972, see sections 122(c) and 138(c) of Pub. L. 92–603, set out as notes under section 409 of Title 42.

+

Amendment by section 128(b) of Pub. L. 92–603 applicable with respect to service performed on and after first day of calendar quarter which begins on or after Oct. 30, 1972, see section 128(c) of Pub. L. 92–603, set out as a note under section 410 of Title 42.

+

Amendment by section 129(a)(2) of Pub. L. 92–603 applicable to services performed after Dec. 31, 1972, see section 129(b) of Pub. L. 92–603, set out as a note under section 410 of Title 42.

+

Amendment by Pub. L. 92–336 applicable only with respect to remuneration paid after December 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

+
+
Effective Date of 1971 Amendment +

Amendment by Pub. L. 92–5 applicable only with respect to remuneration paid after December 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+
+
Effective Date of 1969 Amendment +

Amendment by Pub. L. 91–172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) of Pub. L. 91–172, set out as a note under section 6651 of this title.

+
+
Effective Date of 1968 Amendment +

Amendment by section 108(b) of Pub. L. 90–248 applicable only with respect to remuneration paid after December 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by section 123(b) of Pub. L. 90–248 applicable with respect to services performed after Dec. 31, 1967, see section 123(c) of Pub. L. 90–248, set out as a note under section 410 of Title 42.

+

Pub. L. 90–248, title V, § 504(d), Jan. 2, 1968, 81 Stat. 935, provided that:

“The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply with respect to remuneration paid after the date of the enactment of this Act [Jan. 2, 1968].”
+
+
Effective Date of 1965 Amendment +

Amendment by section 311(b)(4), (5) of Pub. L. 89–97 applicable only with respect to services performed after 1965, see section 311(c) of Pub. L. 89–97, set out as an Effective Date of 1965 Amendment note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of this title.

+

Pub. L. 89–97, title III, § 316(a)(2), July 30, 1965, 79 Stat. 386, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply in the case of any certificate filed under section 3121(k)(1)(A) of such Code after the date of the enactment of this Act [July 30, 1965].”
+

Amendment by section 317 of Pub. L. 89–97 applicable with respect to services performed after quarter ending September 30, 1965, and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42 extended to the officers and employees coming under provisions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42.

+

Pub. L. 89–97, title III, § 320(c), July 30, 1965, 79 Stat. 394, provided that:

“The amendments made by subsections (a)(1) and (a)(3)(A) [amending sections 409 and 413 of Title 42], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending this section and sections 3122, 3125, and 6413 of this title], shall apply only with respect to remuneration paid after December 1965. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending section 1402 of this title and sections 411 and 413 of Title 42] shall apply only with respect to taxable years ending after 1965. The amendment made by subsection (a)(4) [amending section 415 of Title 42] shall apply only with respect to calendar years after 1965.”
+
+
Effective Date of 1964 Amendments +

Pub. L. 88–650, § 4(d), Oct. 13, 1964, 78 Stat. 1078, provided that:

“The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after the date of the enactment of this Act [Oct. 13, 1964].”
+

Amendment by Pub. L. 88–272 applicable to remuneration paid after Dec. 31, 1962, see section 220(d) of Pub. L. 88–272, set out as an Effective Date note under section 406 of this title.

+
+
Effective Date of 1961 Amendments +

Pub. L. 87–293, title II, § 202(c), Sept. 22, 1961, 75 Stat. 627, provided that:

“The amendments made by subsections (a) and (b) of this section [amending this section, sections 3122 and 6051 of this title, and sections 405, 409, and 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the date of the enactment of this Act [Sept. 22, 1961]. In the case of any individual who is enrolled as a volunteer or volunteer leader under section 16(a) of this Act [section 2515(a) of Title 22, Foreign Relations and Intercourse] such amendments shall apply with respect to services performed on or after the effective date of such enrollment.”
+ [Section 202(c) of Pub. L. 87–293 repealed by Pub. L. 89–572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments contained in such provisions, see section 5(b) of Pub. L. 89–572, set out as a note under former section 2515 of Title 22.] +

Pub. L. 87–256, title I, § 110(h)(3), Sept. 21, 1961, 75 Stat. 537, provided that:

“The amendments made by subsections (e) and (f) of this section [amending this section, section 3306 of this title, and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after December 31, 1961.”
+
+
Effective Date of 1960 Amendments +

Amendment by section 103(n) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act (42 U.S.C. 401 et seq.) extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42, The Public Health and Welfare, and such amendment applicable only as expressly provided therein, see section 103(v)(2) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 103(o), (p) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 104(b) of Pub. L. 86–778 applicable only with respect to services performed after 1960, see section 104(c) of Pub. L. 86–778, set out as a note under section 410 of Title 42.

+

Pub. L. 86–624, § 18(k), July 12, 1960, 74 Stat. 416, provided that:

“The amendments contained in subsections (a) through (j) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7653, and 7701 of this title] shall be effective as of August 21, 1959.”
+

Pub. L. 86–778, title I, § 105(d), Sept. 13, 1960, 74 Stat. 945, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) +
The amendments made by subsection (a) [amending this section] shall apply only with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960].
+
+
“(2) +
No monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections [amending section 1402 of this title and enacting provisions set out as notes under this section and 1402 of this title], and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960].”
+
+
+
+
Effective Date of 1959 Amendments +

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, § 203(c), Aug. 18, 1959, 73 Stat. 390.

+

Pub. L. 86–70, § 22(i), June 25, 1959, 73 Stat. 147, provided that:

“The amendments contained in subsections (a) through (h) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7621, 7653, and 7701 of this title] shall be effective as of January 3, 1959.”
+
+
Effective Date of 1958 Amendment +

Pub. L. 85–840, title IV, § 402(e), Aug. 28, 1958, 72 Stat. 1043, provided that:

“The amendments made by subsections (b) and (c) [amending this section and section 3122 of this title] shall be applicable only with respect to remuneration paid after 1958.”
+

Pub. L. 85–840, title IV, § 404(b), Aug. 28, 1958, 72 Stat. 1044, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”
+

Pub. L. 85–840, title IV, § 405(c), Aug. 28, 1958, 72 Stat. 1047, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of enactment of this Act [Aug. 28, 1958] and requests filed under subparagraph (F) of such section after such date.”
+
+
Effective Date of 1956 Amendment +

Act Aug. 1, 1956, ch. 836, title II, § 201(m), 70 Stat. 843, as amended by act Oct. 22, 1986, Pub. L. 99–514, § 2, 100 Stat. 2095, provided that:

+
“(1) +
The amendments made by subsection (a) [enacting section 3113 of this title] and paragraph (1) of subsection (h) [amending this section] shall apply with respect to remuneration paid after 1956. The amendment made by subsection (b) [amending this section] shall apply with respect to remuneration paid after October 1956. The amendments made by subsection (c) and paragraph (2) of subsection (h) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraphs (1) and (2) of subsection (d) [amending this section] shall apply with respect to service with respect to which the amendments made by paragraphs (1) and (2) of subsection (b) of section 104 of this Act [amending section 410 of Title 42, The Public Health and Welfare] apply. The amendments made by paragraph (1) of subsection (e) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (3) of such subsection shall [amending section 1402 of this title] apply with respect to taxable years ending after 1954. The amendments made by paragraph (2) of subsection (e) and by subsection (f) [amending section 1402 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (i) [amending section 1402 of this title] shall apply with respect to taxable years ending on or after December 31, 1956. The amendment made by subsection (l) [amending this section] shall apply with respect to certificates filed after 1956 under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].
+
+
“(2) +
(A) +
Except as provided in subparagraph (B), the amendment made by subsection (g) [amending section 1402 of this title] shall apply only with respect to taxable years ending after 1956.
+
+
“(B) +
Any individual who, for a taxable year ending after 1954 and prior to 1957, had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment’ (as such term is defined in section 1402(a) of the Internal Revenue Code of 1986), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, may elect to have the amendment made by subsection (g) apply to his taxable years ending after 1954 and prior to 1957. No election made by any individual under this subparagraph shall be valid unless such individual has filed a waiver certificate under section 1402(e) of such Code prior to the making of such election or files a waiver certificate at the time he makes such election.
+
+
“(C) +
Any individual described in subparagraph (B) who has filed a waiver certificate under section 1402(e) of such Code prior to the date of enactment of this Act [Aug. 1, 1956], or who files a waiver certificate under such section on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, must make such election on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, or before April 16, 1957, whichever is the later.
+
+
“(D) +
Any individual described in subparagraph (B) who has not filed a waiver certificate under section 1402(e) of such Code on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957 must make such election on or before the due date of his return (including any extension thereof) for his first taxable year ending after 1956. Any individual described in this subparagraph whose period for filing a waiver certificate under section 1402(e) of such Code has expired at the time he makes such election may, notwithstanding the provisions of paragraph (2) of such section, file a waiver certificate at the time he makes such election.
+
+
“(E) +
An election under subparagraph (B) shall be made in such manner as the Secretary of the Treasury or his delegate shall prescribe by regulations. Notwithstanding the provisions of paragraph (3) of section 1402(e) of such Code, the waiver certificate filed by an individual who makes an election under subparagraph (B) (regardless of when filed) shall be effective for such individual’s first taxable year ending after 1954 in which he had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment’ (as such term is defined in section 1402(a) of such Code), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, or for the taxable year prescribed by such paragraph (3) of section 1402(e), if such taxable year is earlier, and for all succeeding taxable years.
+
+
“(F) +
No interest or penalty shall be assessed or collected for failure to file a return within the time prescribed by law, if such failure arises solely by reason of an election made by an individual under subparagraph (B), or for any underpayment of the tax imposed by section 1401 of such Code arising solely by reason of such election, for the period ending with the date such individual makes an election under subparagraph (B).
+
+
+
“(3) +
Any tax under chapter 2 of the Internal Revenue Code of 1986 [section 1401 et seq. of this title] which is due, solely by reason of the enactment of subsection (f) [amending section 1402 of this title], or paragraph (2) of subsection (e), of this section [amending section 1402 of this title], for any taxable year ending on or before the date of the enactment of this Act [Aug. 1, 1956] shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which this Act is enacted. In no event shall interest be imposed on the amount of any tax due under such chapter solely by reason of the enactment of subsection (f), or paragraph (2) of subsection (e), of this section for any period before the day after the date of enactment of this Act.
+
+
“(4) +
Any tax due under chapter 21 of the Internal Revenue Code of 1986 [this chapter] which is due, solely by reason of the enactment of subsection (d) [amending this section] and an effective date prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i) [set out as a note under section 410 of Title 42, The Public Health and Welfare], for any calendar quarter beginning prior to the day on which the Secretary of Health, Education, and Welfare approves the plan which prescribes such effective date shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which such plan is approved. In no event shall interest be imposed on the amount of any such tax due under such chapter for any period before the day on which the Secretary of Health, Education, and Welfare approves such plan.”
+
+
+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see act Aug. 1, 1956, ch. 837, title VI, § 603(a), 70 Stat. 887.

+
+
Effective Date of 1954 Amendment +

Act Sept. 1, 1954, ch. 1206, title II, § 204(c), 68 Stat. 1091, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to remuneration paid after 1954.”
+

Act Sept. 1, 1954, ch. 1206, title II, § 205(f), 68 Stat. 1092, provided that:

“The amendments made by subsections (c), (d), and (e) [amending this section] shall be applicable only with respect to services performed after 1954. The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954.”
+

Act Sept. 1, 1954, ch. 1206, title II, § 206(b), 68 Stat. 1093, provided that:

“The amendment made by subsection (a) [amending this section] shall be applicable only with respect to services performed after 1954.”
+
+
Regulations +

Pub. L. 97–123, § 3(d), Dec. 29, 1981, 95 Stat. 1662, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) The regulations prescribed under the last sentence of section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and the regulations prescribed under subparagraph (D) of section 3231(e)(4) of such Code, shall provide procedures under which, if (with respect to any employee) the third party promptly— +
“(A) +
withholds the employee portion of the taxes involved,
+
+
“(B) +
deposits such portion under section 6302 of such Code, and
+
+
“(C) +
notifies the employer of the amount of the wages or compensation involved,
+
+
the employer (and not the third party) shall be liable for the employer portion of the taxes involved and for meeting the requirements of section 6051 of such Code (relating to receipts for employees) with respects to the wages or compensation involved.
+
+
“(2) For purposes of paragraph (1)— +
“(A) +
the term ‘employer’ means the employer for whom services are normally rendered,
+
+
“(B) +
the term ‘taxes involved’ means, in the case of any employee, the taxes under chapters 21 and 22 which are payable solely by reason of the parenthetical matter contained in subparagraph (B) of section 3121(a)(2) of such Code, or solely by reason of paragraph (4) of section 3231(e) of such Code, and
+
+
“(C) +
the term ‘wages or compensation involved’ means, in the case of any employee, wages or compensation with respect to which taxes described in subparagraph (B) are imposed.”
+
+
+
+
+
Repeals; Amendments and Application of Amendments Unaffected +

Section 202(a)(1), (2) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+
+
Construction of 2018 Amendment +

Pub. L. 115–243, § 2(c), Sept. 20, 2018, 132 Stat. 2895, provided that:

“Nothing in this Act [see Short Title of 2018 Amendment note set out under section 1305 of Title 42, The Public Health and Welfare] or the amendments made by this Act shall be construed to affect application of any Federal income tax withholding requirements under the Internal Revenue Code of 1986.”
+
+
+Transfer of Functions +

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

+

Secretary of Health, Education, and Welfare redesignated Secretary of Health and Human Services by section 3508 of Title 20, Education.

+
+
Subversive Activities Control Board +

The Subversive Activities Control Board was established by act Sept. 23, 1950, ch. 1024, § 12, 64 Stat. 977 and ceased to operate June 30, 1973.

+
+
No Inference To Be Drawn From Amendment by Pub. L. 108–121 +

No inference to be drawn from amendment to subsec. (a)(18) of this section by section 106 of Pub. L. 108–121 with respect to tax treatment of any amounts under program described in section 134(b)(4) of this title for any taxable year beginning before Jan. 1, 2003, see section 106(d) of Pub. L. 108–121, set out as a note under section 134 of this title.

+
+
Clarification of Standard To Be Used in Determining Employment Tax Status of Securities Brokers +

Pub. L. 105–34, title IX, § 921, Aug. 5, 1997, 111 Stat. 879, provided that:

+
“(a) In General.— +
In determining for purposes of the Internal Revenue Code of 1986 whether a registered representative of a securities broker-dealer is an employee (as defined in section 3121(d) of the Internal Revenue Code of 1986), no weight shall be given to instructions from the service recipient which are imposed only in compliance with investor protection standards imposed by the Federal Government, any State government, or a governing body pursuant to a delegation by a Federal or State agency.
+
+
“(b) Effective Date.— +
Subsection (a) shall apply to services performed after December 31, 1997.”
+
+
+
+
Treatment of Certain University Accounts +

Pub. L. 104–188, title I, § 1802, Aug. 20, 1996, 110 Stat. 1892, provided that:

+
“(a) In General.—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 (relating to concurrent employment by 2 or more employers)— +
“(1) the following entities shall be deemed to be related corporations that concurrently employ the same individual: +
“(A) +
a State university which employs health professionals as faculty members at a medical school, and
+
+
“(B) an agency account of a State university which is described in subparagraph (A) and from which there is distributed to such faculty members payments forming a part of the compensation that the State, or such State university, as the case may be, agrees to pay to such faculty members, but only if— +
“(i) +
such agency account is authorized by State law and receives the funds for such payments from a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code,
+
+
“(ii) +
such payments are distributed by such agency account to such faculty members who render patient care at such medical school, and
+
+
“(iii) +
such faculty members comprise at least 30 percent of the membership of such faculty practice plan, and
+
+
+
+
“(2) +
remuneration which is disbursed by such agency account to any such faculty member of the medical school described in paragraph (1)(A) shall be deemed to have been actually disbursed by the State, or such State university, as the case may be, as a common paymaster and not to have been actually disbursed by such agency account.
+
+
+
“(b) Effective Date.— +
The provisions of subsection (a) shall apply to remuneration paid after December 31, 1996.”
+
+
+
+
Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers +

For purposes of this chapter, the term “wages” shall not include the amount of any refund required under section 421 of Pub. L. 100–360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of Title 42, The Public Health and Welfare.

+
+
Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990 +

No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title.

+
+
Treatment of Certain Family Services Care Providers +

Pub. L. 100–647, title VI, § 6305, Nov. 10, 1988, 102 Stat. 3756, provided that:

+
“(a) In General.—A State may treat a person who renders dependent care or similar services as other than an employee [for] employment tax purposes for the applicable period if all of the following conditions are satisfied with respect to such person for such applicable period: +
“(i) +
The person does not provide any dependent care or similar services in any facility owned or operated by the State.
+
+
“(ii) +
The person is compensated by the State for such services, directly or indirectly, out of funds provided pursuant to chapter 7 of title 42 of the United States Code [42 U.S.C. 301 et seq.], or the provisions and amendments made by the Family Security Act of 1988 [probably means the Family Support Act of 1988, Pub. L. 100–485, see Tables for classification].
+
+
“(iii) +
The State does not treat the person, with respect to the provision of dependent care or similar services, as an employee for employment tax purposes.
+
+
“(iv) +
The State files all Federal income tax returns (including information returns) required to be filed with respect to such person on a basis consistent with the State’s treatment of such person as other than an employee beginning on the date of the enactment of this section [Nov. 10, 1988].
+
+
“(v) +
No more than ten percent of the State’s employees are provided with insurance under title II of the Social Security Act [42 U.S.C. 401 et seq.] pursuant to voluntary agreements with the Secretary of Health and Human Services under section 218 of such title [42 U.S.C. 418].
+
+
+
“(b) State.— +
For purposes of this section, the term ‘State’ shall mean the government of the United States, District of Columbia, any State or political subdivision thereof, and any agency or instrumentality of any of the foregoing.
+
+
“(c) Employment Tax.— +
For purposes of this section, the term ‘employment tax’ means any tax imposed by subtitle C of the Internal Revenue Code of 1986.
+
+
“(d) Applicable Period.— +
For purposes of this section, the term ‘applicable period’ means the period beginning on January 1, 1984 and ending on December 31, 1990.
+
+
“(e) Report.— +
The Secretary of the Treasury shall report to the Senate Committee on Finance and the House Committee on Ways and Means on the text [tax] status of day care providers compensated pursuant to the program described in the section no later than December 31, 1989.”
+
+
+

[The due date for the report referred to in section 6305(e) of Pub. L. 100–647, set out above, extended to Jan. 1, 1992, by Pub. L. 101–508, title XI, § 11831(b), Nov. 5, 1990, 104 Stat. 1388–559.]

+
+
Certain Employer Pension Contributions Not Included in FICA Wage Base +

Pub. L. 100–647, title VIII, § 8018, Nov. 10, 1988, 102 Stat. 3794, provided that:

“In the case of any State (within the meaning of section 3121(e)(1) of the Internal Revenue Code of 1986) or political subdivision thereof which received a letter ruling of the Internal Revenue Service issued after December 31, 1983, and before the date of the enactment of this Act [Nov. 10, 1988] maintaining that any amount treated as an employer contribution under section 414(h)(2) of the Internal Revenue Code of 1986 is excluded from the definition of ‘wages’ for purposes of tax liability under section 3121(v)(1)(B) of such Code, such State or political subdivision shall be relieved of any liability for taxes under such section 3121(v)(1)(B) which, in good faith reliance on such letter ruling, were not paid and which would otherwise have been required to be paid (but for this section) on or before the earlier of the date of the enactment of this Act or the date of the receipt of a notice of revocation from the Internal Revenue Service of such letter ruling.”
+
+
Plan Amendments Not Required Until January 1, 1998 +

For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.

+
+
Plan Amendments Not Required Until January 1, 1994 +

For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 of Pub. L. 102–318, set out as a note under section 401 of this title.

+
+
Plan Amendments Not Required Until January 1, 1989 +

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+
+
Federal Legislative Branch Employees; Exclusion of Certain Retirement Contributions for Purposes of Subsection (b)(5)(G) +

Federal employees not to be deemed subject to Federal retirement system for purposes of subsec. (b)(5)(G) of this section if employees are contributing reduced amounts by reason of Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983, see section 2601(c) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+
+
Service Performed for Nonprofit Organizations by Federal Employees +

For purposes of subsec. (b)(5) of this section as in effect in January 1983 and as in effect on and after January 1, 1984, service performed in the employ of a nonprofit organization described in section 501(c)(3) of this title by an employee who is required by law to be subject to subchapter III of chapter 83 of Title 5, Government Organization and Employees, with respect to such service, is considered to be service performed in the employ of an instrumentality of the United States, see section 2601(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+
+
Refunds to Churches or Qualified Church-Controlled Organizations +

Pub. L. 98–369, div. B, title VI, § 2603(f), July 18, 1984, 98 Stat. 1130, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“In any case where a church or qualified church-controlled organization makes an election under section 3121(w) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Secretary of the Treasury shall refund (without interest) to such church or organization any taxes paid under sections 3101 and 3111 of such Code with respect to service performed after December 31, 1983, which is covered under such election. The refund shall be conditional upon the church or organization agreeing to pay to each employee (or former employee) the portion of the refund attributable to the tax imposed on such employee (or former employee) under section 3101, and such employee (or former employee) may not receive any other refund payment of such taxes.”
+
+
Social Security Coverage of Retired Federal Judges on Active Duty +

Pub. L. 98–118, § 4, Oct. 11, 1983, 97 Stat. 803, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Notwithstanding section 101(d) of the Social Security Amendments of 1983 [section 101(d) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note above], the amendments made by section 101(c) of such Act [amending this section and section 409 of Title 42, The Public Health and Welfare] shall apply only with respect to remuneration paid after December 31, 1985. Remuneration paid prior to January 1, 1986, under section 371(b) of title 28, United States Code, to an individual performing service under section 294 of such title, shall not be included in the term “wages” for purposes of section 209 of the Social Security Act [42 U.S.C. 409] or section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].”
+
+
Treatment of Certain Medical Faculty Practice Plans +

Pub. L. 98–21, title I, § 125, Apr. 20, 1983, 97 Stat. 91, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(a) General Rule.—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to concurrent employment by 2 or more employers)— +
“(1) the following entities shall be deemed to be related corporations: +
“(A) +
a State university which employs health professionals as faculty members at a medical school, and
+
+
“(B) a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code— +
“(i) +
which employs faculty members of such medical school, and
+
+
“(ii) +
30 percent or more of the employees of which are concurrently employed by such medical school; and
+
+
+
+
“(2) +
remuneration which is disbursed by such faculty practice plan to a health professional employed by both such entities shall be deemed to have been actually disbursed by such university as a common paymaster and not to have been actually disbursed by such faculty practice plan.
+
+
+
“(b) Effective Date.— +
The provisions of subsection (a) shall apply to remuneration paid after December 31, 1983.”
+
+
+
+
Waiver of Exemption by Nonprofit Organization; Termination of Certificate Period On or After March 31, 1983, Prohibited +

Pub. L. 98–21, title I, § 102(d), Apr. 20, 1983, 97 Stat. 71, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The period for which a certificate is in effect under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] may not be terminated under paragraph (1)(D) or (2) thereof on or after March 31, 1983; but no such certificate shall be effective with respect to any service to which the amendments made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare] apply.”
+
+
Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service +

Pub. L. 97–123, § 3(e), Dec. 29, 1981, 95 Stat. 1663, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“For purposes of applying section 209 of the Social Security Act [section 409 of Title 42, The Public Health and Welfare], section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1986, or with respect to section 3231(e)(4) of such Code (as the case may be), payments under a State temporary disability law shall be treated as remuneration for service.”
+
+
Waiver of Exemption From Social Security Taxes by Certain Organizations +

Pub. L. 96–605, title IV, § 401, Dec. 28, 1980, 94 Stat. 3531, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(a) Waiver Certificate.— +
“(1) In general.—Notwithstanding any other provision of law, any waiver certificate filed by a qualified corporation (hereinafter in this section referred to as the ‘corporation’) under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to waiver of exemption from social security taxes by certain organizations) shall be deemed not to be effective, for purposes of the taxes imposed by section 3101 of such Code, with respect to any wages— +
“(A) +
paid by the Corporation to any employee thereof after December 31, 1972, and before April 1, 1975, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that the Corporation as refunded, prior to February 1, 1977, to such employee (or to his survivors or estate) the full amount of the taxes imposed by section 3101 of such Code on such wages, or
+
+
“(B) +
paid after March 31, 1975, and prior to July 1, 1977, by the Corporation to an individual as an employee of the Corporation, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that (i) such individual was not an employee of the Corporation on June 30, 1978, and (ii) no amount of the taxes imposed by section 3101 of such Code on such wages were withheld by the Corporation from such wages.
+
+
+
“(2) Application of paragraph (1).— +
“(A) Evidence to be submitted to secretary.— +
The provisions of paragraph (1) shall not apply to wages described in subparagraph (A) or (B) of such paragraph unless, prior to the close of the one-year period which begins on the date of the enactment of this Act [Dec. 28, 1980], the Corporation furnishes to the Secretary of the Treasury or his delegate the evidence referred to in either such subparagraph.
+
+
“(B) Tax not imposed.— +
If the provisions of paragraph (1) apply with respect to any wages paid by the Corporation to an employee thereof, no taxes imposed on such wages by section 3101 of the Internal Revenue Code of 1986 shall be payable, and no interest or penalty with respect to the imposition of taxes by such section on such wages (or with respect to the imposition of taxes by such section or section 3111 of such Code on any wages paid by the Corporation prior to January 1, 1978) shall be imposed or collected.
+
+
“(C) Credit against tax.—Under regulations prescribed by the Secretary, there shall be allowed as a one-time credit against the tax imposed on the Corporation under section 3101 or 3111 of the Internal Revenue Code of 1986 (and any interest or penalties imposed thereon) an amount equal to the sum of— +
“(i) +
all amounts of tax imposed by section 3101 of such Code which have been paid by the Corporation with respect to wages to which paragraph (1) applies, and
+
+
“(ii) +
all amounts paid by such Corporation as a penalty or as interest with respect to the tax imposed by section 3101 or 3111 of such Code on such wages.
+
+
+
+
+
“(b) Treatment for Purposes of Social Security Act.—In the administration of titles II and XVIII of the Social Security Act [42 U.S.C. 401 et seq. and 1395 et seq.], any wages paid to any individual to which the provisions of subsection (a) apply shall be treated as wages (within the meaning of section 209 of such Act) [42 U.S.C. 409] for purposes of determining— +
“(1) +
entitlement to, or amount of, any insurance benefit payable to such individual or any other person on the basis of the wages and self-employment income of such individual, or
+
+
“(2) +
entitlement of such individual to benefits under title XVIII of such Act [42 U.S.C. 1395 et seq.] or entitlement of any other person to such benefits on the basis of the wages and self-employment income of such individual.
+
+
+
“(c) Qualified Corporation Defined.—For purposes of this section, the term ‘qualified corporation’ means any corporation which— +
“(1) +
filed a waiver certificate under section 3121 of the Internal Revenue Code of 1986 during 1968;
+
+
“(2) +
filed a second waiver certificate under such section during 1975 believing that no other waiver certificate had been filed;
+
+
“(3) +
received a refund of the taxes imposed by sections 3101 and 3111 of such Code with respect to certain wages paid to more than 120 but less than 180 employees who did not concur in the filing of the second waiver certificate; and
+
+
“(4) +
was notified during 1977 by the Internal Revenue Service that the certificate had been filed during 1968.
+
+
+
“(d) Liability for Taxes.— +
Except as provided in subsection (a)(2)(C)(ii), nothing in this section shall be construed to relieve the Corporation of any liability for the payment of the taxes imposed by section 3111 of the Internal Revenue Code of 1986 with respect to any wages paid by it to any individual for any period.”
+
+
+
+
Refund or Credit of Taxes to Nonprofit Organizations After Sept. 9, 1976, on Taxes Paid Under Sections 3101 or 3111; Prohibition; Constructive Filing of Certificate +

Pub. L. 94–563, § 2, Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Notwithstanding any other provision of law, no refund or credit of any tax paid under section 3101 or 3111 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by an organization described in section 501(c)(3) of such Code which is exempt from income tax under section 501(a) of such Code shall be made on or after September 9, 1976, by reason of such organization’s failure to file a waiver certificate under section 3121(k)(1) of such Code (or the corresponding provision of prior law), if such organization is deemed to have filed such a certificate under section 3121(k)(4) of such Code (as added by the first section of this Act).”
+
+
Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(4) of This Section +

Pub. L. 95–216, title III, § 312(c), Dec. 20, 1977, 91 Stat. 1533, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“In any case where— +
“(1) +
an individual performed service, as an employee of an organization which is deemed under section 3121(k)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, on or after the first day of the applicable period described in subparagraph (A)(ii) of such section 3121(k)(4) and before July 1, 1977; and
+
+
“(2) +
the service so performed does not constitute employment (as defined in section 210(a) of the Social Security Act [42 U.S.C. 410(a)] and section 3121(b) of such Code) because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C) of such Code, but would constitute employment (as so defined) in the absence of such section 3121(k)(4)(C),
+
+
the remuneration paid for such service shall, upon the request of such individual (filed on or before April 15, 1980, in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by full payment of all of the taxes which would have been paid under section 3101 of such Code with respect to such remuneration but for such section 3121(k)(4)(C) (or by satisfactory evidence that appropriate arrangements have been made for the payment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for payment of the taxes which it would have been required to pay under section 3111 of such Code with respect to such remuneration in the absence of such section 3121(k)(4)(C).”
+
+
+
+
Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(5) of This Section +

Pub. L. 94–563, § 3, Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 95–216, title III, § 312(e), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“In any case where— +
“(1) +
an individual performed service, as an employee of an organization which is deemed under section 3121(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, at any time prior to the period for which such certificate is effective;
+
+
“(2) +
the taxes imposed by sections 3101 and 3111 of such Code were paid with respect to remuneration paid for such service, but such service (or any part thereof) does not constitute employment (as defined in section 210(a) of the Social Security Act [42 U.S.C. 410(a)] and section 3121(b) of such Code because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121(k)(1) of such Code had been in effect) prior to September 9, 1976; and
+
+
“(3) +
any portion of such service (with respect to which taxes were paid and refunded or credited as described in paragraph (2)) would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual’s signature appearing on the accompanying list),
+
+
the remuneration paid for the portion of such service described in paragraph (3) shall, upon the request of such individual (filed on or before April 15, 1980, in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited (or by satisfactory evidence that appropriate arrangements have been made for the repayment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for repayment of any taxes which it paid under section 3111 of such Code with respect to such remuneration and which were refunded or credited to it.”
+
+
+
+
Service for Certain Tax-Exempt Organizations Prior to Filing of Waiver Certificate +

Pub. L. 86–778, title I, § 105(b)(1)–(5), Sept. 13, 1960, 74 Stat. 943, 944, as amended by Pub. L. 89–97, title III, § 316(c)(1), July 30, 1965, 79 Stat. 386; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) If— +
“(A) +
an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and such service is excepted from employment under section 210(a)(8)(B) of the Social Security Act [42 U.S.C. 410(a)(8)(B)],
+
+
“(B) +
such service would have constituted employment as defined in section 210 of such Act [42 U.S.C. 410] if the requirements of section 3121(k)(1) of such Code were satisfied,
+
+
“(C) +
such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111 of such Code with respect to such remuneration paid by the organization to the individual for such service,
+
+
“(D) +
such individual, or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205(c)(1)(C) of such Act [42 U.S.C. 405(c)(1)(C)]), requests that such remuneration be deemed to constitute remuneration for employment for purposes of title II of such Act [42 U.S.C. 401 et seq.], and
+
+
“(E) +
the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare,
+
+
then, subject to the conditions stated in paragraphs (2), (3), (4), and (5), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act [42 U.S.C. 401 et seq.].
+
+
“(2) +
Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(A), on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code.
+
+
“(3) +
Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.
+
+
“(4) +
If credit or refund of any portion of the amount referred to in paragraph (1)(C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of such Code) has been obtained, paragraph (1) shall not apply with respect to the individual unless the amount credited or refunded (including any interest under section 6611 of such Code) is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code.
+
+
“(5) +
Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.”
+
+
+

[Pub. L. 89–97, title III, § 316(c)(2), July 30, 1965, 79 Stat. 387, provided that:

“The amendment made by paragraph (1) [amending section 105(b) of Pub. L. 86–778, set out above] shall take effect on the date of the enactment of this Act [July 30, 1965]. The provisions of section 105(b) of the Social Security Amendments of 1960 [section 105(b) of Pub. L. 86–778] which were in effect before the date of the enactment of this Act [July 30, 1965] shall be applicable with respect to any request filed under section 105(b)(1) of such Amendments before such date. Nothing in the preceding sentence shall prevent the filing of a request under section 105(b)(1) of such Amendments as amended by this Act.”
+] +
+
Service for Certain Tax-Exempt Organizations for Which Remuneration was Paid Before July 30, 1965, but After Filing of Waiver Certificate +

Pub. L. 89–97, title III, § 316(d), July 30, 1965, 79 Stat. 387, provided that where an individual performed service for which remuneration was paid before July 30, 1965, by an organization which, before such date, filed a waiver certificate pursuant to subsec. (k)(1) of this section, then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act, sections 401 et seq, of Title 42, The Public Health and Welfare, even though normally excluded from employment under title II of the Social Security Act.

+
+
Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to July 1, 1960 +

Pub. L. 86–778, title I, § 105(b)(1)–(5), Sept. 13, 1960, 74 Stat. 943, 944, provided that where an individual performed service in the employ of an organization after 1950 with respect to which remuneration was paid before 1960 and such service is normally excepted from employment under title II of the Social Security Act (42 U.S.C. 401 et seq.), then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

+
+
Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to 1957 +

Act Sept. 1, 1954, ch. 1206, title IV, § 403, 68 Stat. 1098, as amended by acts Aug. 1, 1956, ch. 836, title IV, § 401, 70 Stat. 855; Aug. 27, 1958, Pub. L. 85–785, §§ 1–3, 72 Stat. 938, provided that where an individual has been employed after 1950 and before Aug. 1, 1956, by an organization exempt from income tax under section 501(c)(3) of this title but which did not have in effect during the individual’s period of employment a valid waiver certificate, or, which failed to have the individual’s signature appear on the list of signatures of employees who concurred in the filing of such certificate, where one was in effect, and the service performed by the individual would have constituted employment for purposes of title II of the Social Security Act (42 U.S.C. 401 et seq.) had such requirements been met, then under certain conditions, the remuneration paid was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

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Executive Documents
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+Transfer of Functions +

Functions of Public Health Service, of Surgeon General of Public Health Service, and of all other officers and employees of Public Health Service, and functions of all agencies of or in Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, set out in the Appendix to Title 5, Government Organization and Employees.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see 1970 Reorg. Plan No. 4, § 4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

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Line Item Veto +

Pub. L. 105–34, title IX, § 968, Aug. 5, 1997, 111 Stat. 895, amending this section and enacting provisions set out as a note above, was subject to line item veto by the President, Cancellation No. 97–2, signed Aug. 11, 1997, 62 F.R. 43267, Aug. 12, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

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26 U.S. Code § 761 - Terms defined

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(a) PartnershipFor purposes of this subtitle, the term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a corporation or a trust or estate. Under regulations the Secretary may, at the election of all the members of an unincorporated organization, exclude such organization from the application of all or part of this subchapter, if it is availed of— +
(1) +
for investment purposes only and not for the active conduct of a business,
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(2) +
for the joint production, extraction, or use of property, but not for the purpose of selling services or property produced or extracted, or
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(3) +
by dealers in securities for a short period for the purpose of underwriting, selling, or distributing a particular issue of securities,
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if the income of the members of the organization may be adequately determined without the computation of partnership taxable income.
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(b) Partner +
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For purposes of this subtitle, the term “partner” means a member of a partnership. In the case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person.

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(c) Partnership agreement +
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For purposes of this subchapter, a partnership agreement includes any modifications of the partnership agreement made prior to, or at, the time prescribed by law for the filing of the partnership return for the taxable year (not including extensions) which are agreed to by all the partners, or which are adopted in such other manner as may be provided by the partnership agreement.

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(d) Liquidation of a partner’s interest +
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For purposes of this subchapter, the term “liquidation of a partner’s interest” means the termination of a partner’s entire interest in a partnership by means of a distribution, or a series of distributions, to the partner by the partnership.

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(e) Distributions of partnership interests treated as exchangesExcept as otherwise provided in regulations, for purposes of— +
(1) +
section 708 (relating to continuation of partnership),
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(2) +
section 743 (relating to optional adjustment to basis of partnership property), and
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(3) +
any other provision of this subchapter specified in regulations prescribed by the Secretary,
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any distribution of an interest in a partnership (not otherwise treated as an exchange) shall be treated as an exchange.
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(f) Qualified joint venture +
(1) In generalIn the case of a qualified joint venture conducted by a husband and wife who file a joint return for the taxable year, for purposes of this title— +
(A) +
such joint venture shall not be treated as a partnership,
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(B) +
all items of income, gain, loss, deduction, and credit shall be divided between the spouses in accordance with their respective interests in the venture, and
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(C) +
each spouse shall take into account such spouse’s respective share of such items as if they were attributable to a trade or business conducted by such spouse as a sole proprietor.
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(2) Qualified joint ventureFor purposes of paragraph (1), the term “qualified joint venture” means any joint venture involving the conduct of a trade or business if— +
(A) +
the only members of such joint venture are a husband and wife,
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(B) +
both spouses materially participate (within the meaning of section 469(h) without regard to paragraph (5) thereof) in such trade or business, and
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(C) +
both spouses elect the application of this subsection.
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(g) Cross reference +
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For rules in the case of the sale, exchange, liquidation, or reduction of a partner’s interest, see sections 704(b) and 706(c)(2).

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(Aug. 16, 1954, ch. 736, 68A Stat. 252; Pub. L. 94–455, title II, § 213(c)(3)(B), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1548, 1834; Pub. L. 96–222, title I, § 102(a)(2)(C), Apr. 1, 1980, 94 Stat. 208; Pub. L. 98–369, div. A, title I, § 75(b), July 18, 1984, 98 Stat. 594; Pub. L. 99–514, title XVIII, § 1805(c)(2), Oct. 22, 1986, 100 Stat. 2810; Pub. L. 110–28, title VIII, § 8215(a), May 25, 2007, 121 Stat. 193; Pub. L. 114–74, title XI, § 1102(a), Nov. 2, 2015, 129 Stat. 638.)
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Editorial Notes
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Amendments +

2015—Subsec. (b). Pub. L. 114–74 inserted at end “In the case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person.”

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2007—Subsecs. (f), (g). Pub. L. 110–28 added subsec. (f) and redesignated former subsec. (f) as (g).

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1986—Subsec. (e). Pub. L. 99–514 substituted “Distributions of partnership interests” for “Distributions” in heading, substituted “Except as otherwise provided in regulations, for purposes of” for “For purposes of” in introductory provision, and “any distribution of an interest in a partnership” for “any distribution” in closing provisions.

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1984—Subsecs. (e), (f). Pub. L. 98–369 added subsec. (e) and redesignated former subsec. (e) as (f).

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1980—Subsec. (a)(3). Pub. L. 96–222 added par. (3).

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1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

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Subsec. (e). Pub. L. 94–455, § 213(c)(3)(B), added subsec. (e).

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Statutory Notes and Related Subsidiaries
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Effective Date of 2015 Amendment +

Amendment by Pub. L. 114–74 applicable to partnership taxable years beginning after Dec. 31, 2015, see section 1102(c) of Pub. L. 114–74, set out as a note under section 704 of this title.

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Effective Date of 2007 Amendment +

Pub. L. 110–28, title VIII, § 8215(c), May 25, 2007, 121 Stat. 194, provided that:

“The amendments made by this section [amending this section, section 1402 of this title, and section 411 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 2006.”
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Effective Date of 1986 Amendment +

Amendment by Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

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Effective Date of 1984 Amendment +

Amendment by Pub. L. 98–369 applicable to distributions, sales, and exchanges made after Mar. 31, 1984, in taxable years ending after such date, see section 75(e) of Pub. L. 98–369, set out as an Effective Date note under section 386 of this title.

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Effective Date of 1980 Amendment +

Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.

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Effective Date of 1976 Amendment +

Amendment by section 213(c)(3)(B) of Pub. L. 94–455 applicable in the case of partnership taxable years beginning after Dec. 31, 1975, see section 213(f)(1) of Pub. L. 94–455, set out as a note under section 709 of this title.

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Plan Amendments Not Required Until January 1, 1989 +

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

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42 U.S. Code § 409 - “Wages” defined

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(a) In generalFor the purposes of this subchapter, the term “wages” means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include— +
(1) +
(A) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $3,600 with respect to employment has been paid to an individual during any calendar year prior to 1955, is paid to such individual during such calendar year;
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(B) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,200 with respect to employment has been paid to an individual during any calendar year after 1954 and prior to 1959, is paid to such individual during such calendar year;
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(C) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,800 with respect to employment has been paid to an individual during any calendar year after 1958 and prior to 1966, is paid to such individual during such calendar year;
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(D) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $6,600 with respect to employment has been paid to an individual during any calendar year after 1965 and prior to 1968, is paid to such individual during such calendar year;
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(E) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $7,800 with respect to employment has been paid to an individual during any calendar year after 1967 and prior to 1972, is paid to such individual during such calendar year;
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(F) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $9,000 with respect to employment has been paid to an individual during any calendar year after 1971 and prior to 1973, is paid to such individual during any such calendar year;
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(G) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $10,800 with respect to employment has been paid to an individual during any calendar year after 1972 and prior to 1974, is paid to such individual during such calendar year;
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(H) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $13,200 with respect to employment has been paid to an individual during any calendar year after 1973 and prior to 1975, is paid to such individual during such calendar year;
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(I) +
That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 430 of this title) with respect to employment has been paid to an individual during any calendar year after 1974 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;
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(2) +
The amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of (A) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this clause shall exclude from the term “wages” only payments which are received under a workmen’s compensation law), or (B) medical or hospitalization expenses in connection with sickness or accident disability, or (C) death, except that this subsection does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee under the Internal Revenue Code of 1986;
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(3) +
Any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer;
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(4) +
Any payment made to, or on behalf of, an employee or his beneficiary (A) from or to a trust exempt from tax under section 165(a) of the Internal Revenue Code of 1939 at the time of such payment or, in the case of a payment after 1954, under sections 401 and 501(a) of the Internal Revenue Code of 1954 or the Internal Revenue Code of 1986, unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust, or (B) under or to an annuity plan which, at the time of such payment, meets the requirements of section 165(a)(3), (4), (5), and (6) of the Internal Revenue Code of 1939 or, in the case of a payment after 1954 and prior to 1963, the requirements of section 401(a)(3), (4), (5), and (6) of the Internal Revenue Code of 1954, or (C) under or to an annuity plan which, at the time of any such payment after 1962, is a plan described in section 403(a) of the Internal Revenue Code of 1986, or (D) under or to a bond purchase plan which, at the time of any such payment after 1962, is a qualified bond purchase plan described in section 405(a) of the Internal Revenue Code of 1954 (as in effect before July 18, 1984), or (E) under or to an annuity contract described in section 403(b) of the Internal Revenue Code of 1986, other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise), or (F) under or to an exempt governmental deferred compensation plan (as defined in section 3121(v)(3) of such Code), or (G) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this subsection to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(2)(B)(ii)], or (H) under a simplified employee pension (as defined in section 408(k)(1) of such Code), other than any contributions described in section 408(k)(6) of such Code, or (I) under a cafeteria plan (within the meaning of section 125 of the Internal Revenue Code of 1986) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received; or (J) under an arrangement to which section 408(p) of such Code applies, other than any elective contributions under paragraph (2)(A)(i) thereof; or (K) under a plan described in section 457(e)(11)(A)(ii) of the Internal Revenue Code of 1986 and maintained by an eligible employer (as defined in section 457(e)(1) of such Code);
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(5) The payment by an employer (without deduction from the remuneration of the employee)— +
(A) +
of the tax imposed upon an employee under section 3101 of the Internal Revenue Code of 1986, or
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(B) +
of any payment required from an employee under a State unemployment compensation law,
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with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;
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(6) +
(A) +
Remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business or for domestic service in a private home of the employer;
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(B) +
Cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in section 3121(x) of the Internal Revenue Code of 1986) for such year;
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(C) +
Cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer’s trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this paragraph, the term “service not in the course of the employer’s trade or business” does not include domestic service in a private home of the employer and does not include service described in section 410(f)(5) of this title;
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(7) +
(A) +
Remuneration paid in any medium other than cash for agricultural labor;
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(B) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless— +
(i) +
the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or
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(ii) +
the employer’s expenditures for agricultural labor in such year equal or exceed $2,500,
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except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes “wages” under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;
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(8) +
Remuneration paid by an employer in any year to an employee for service described in section 410(j)(3)(C) of this title (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;
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(9) +
Remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code);
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(10) +
(A) +
Tips paid in any medium other than cash;
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(B) +
Cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;
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(11) Any payment or series of payments by an employer to an employee or any of his dependents which is paid— +
(A) +
upon or after the termination of an employee’s employment relationship because of (A) [1] death, or (B) [1] retirement for disability, and
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(B) +
under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
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other than any such payment or series of payments which would have been paid if the employee’s employment relationship had not been so terminated;
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(12) +
Any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
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(13) +
Any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 423(a) of this title and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;
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(14) +
Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;
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(15) +
Any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129 of the Internal Revenue Code of 1986;
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(16) +
The value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119 of the Internal Revenue Code of 1986;
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(17) +
Any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132 of the Internal Revenue Code of 1986;
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(18) +
Remuneration consisting of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);
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(19) Remuneration on account of— +
(A) +
a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b) of the Internal Revenue Code of 1986) or under an employee stock purchase plan (as defined in section 423(b) of such Code), or
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(B) +
any disposition by the individual of such stock; or
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(20) +
Any benefit or payment which is excludable from the gross income of the employee under section 139B(b) of the Internal Revenue Code of 1986).[2]
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(b) Regulations providing exclusions from term +
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Nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1986 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this subchapter.

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(c) Individuals performing domestic services +
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For purposes of this subchapter, in the case of domestic service described in subsection (a)(6)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this subchapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(6)(B).

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(d) Members of uniformed services +
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For purposes of this subchapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410(l)(1) of this title are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only (1) his basic pay as described in chapter 3 and section 1009 of title 37 in the case of an individual performing service to which subparagraph (A) of such section 410(l)(1) of this title applies, or (2) his compensation for such service as determined under section 206(a) of title 37 in the case of an individual performing service to which subparagraph (B) of such section 410(l)(1) of this title applies.

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(e) Peace Corps volunteers +
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For purposes of this subchapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.], to which the provisions of section 410(o) of this title are applicable, (1) the term “wages” shall, subject to the provisions of subsection (a) of this section, include as such individual’s remuneration for such service only amounts certified as payable pursuant to section 5(c) or 6(1) of the Peace Corps Act [22 U.S.C. 2504(c) or 2505(1)], and (2) any such amount shall be deemed to have been paid to such individual at the time the service, with respect to which it is paid, is performed.

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(f) Tips +
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For purposes of this subchapter, tips received by an employee in the course of his employment shall be considered remuneration for employment. Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) of the Internal Revenue Code of 1986 or (if no statement including such tips is so furnished) at the time received.

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(g) Members of religious orders +
+

For purposes of this subchapter, in any case where an individual is a member of a religious order (as defined in section 3121(r)(2) of the Internal Revenue Code of 1986) performing service in the exercise of duties required by such order, and an election of coverage under section 3121(r) of such Code is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term “wages” shall, subject to the provisions of subsection (a) of this section, include as such individual’s remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual’s remuneration under this paragraph shall not be less than $100 a month.

+
+
+
(h) Retired justices and judges +
+

For purposes of this subchapter, in the case of an individual performing service under the provisions of section 294 of title 28 (relating to assignment of retired justices and judges to active duty), the term “wages” shall not include any payment under section 371(b) of such title 28 which is received during the period of such service.

+
+
+
(i) Employer contributions under sections 401(k) and 414(h)(2) of Internal Revenue CodeNothing in any of the foregoing provisions of this section (other than subsection (a)) shall exclude from the term “wages”— +
(1) +
Any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986) to the extent not included in gross income by reason of section 402(a)(8) of such Code, or
+
+
(2) +
Any amount which is treated as an employer contribution under section 414(h)(2) of such Code where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).
+
+
+
(j) Amounts deferred under nonqualified deferred compensation plans +
+

Any amount deferred under a nonqualified deferred compensation plan (within the meaning of section 3121(v)(2)(C) of the Internal Revenue Code of 1986) shall be taken into account for purposes of this subchapter as of the later of when the services are performed, or when there is no substantial risk of forfeiture of the rights to such amount. Any amount taken into account as wages by reason of the preceding sentence (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this subchapter.

+
+
+
(k) “National average wage index” and “deferred compensation amount” defined +
(1) +
For purposes of sections 403(f)(8)(B)(ii), 413(d)(2)(B), 415(a)(1)(B)(ii), 415(a)(1)(C)(ii), 415(a)(1)(D), 415(b)(3)(A)(ii), 415(i)(1)(E), 415(i)(2)(C)(ii), 424a(f)(2)(B), and 430(b)(2) (and 430(b)(2) of this title as in effect immediately prior to the enactment of the Social Security Amendments of 1977), the term ‘national average wage index’ for any particular calendar year means, subject to regulations of the Commissioner of Social Security under paragraph (2), the average of the total wages for such particular calendar year.
+
+
(2) The Commissioner of Social Security shall prescribe regulations under which the national average wage index for any calendar year shall be computed— +
(A) +
on the basis of amounts reported to the Secretary of the Treasury or his delegate for such year,
+
+
(B) +
by disregarding the limitation on wages specified in subsection (a)(1),
+
+
(C) +
with respect to calendar years after 1990, by incorporating deferred compensation amounts and factoring in for such years the rate of change from year to year in such amounts, in a manner consistent with the requirements of section 10208 of the Omnibus Budget Reconciliation Act of 1989, and
+
+
(D) +
with respect to calendar years before 1978, in a manner consistent with the manner in which the average of the total wages for each of such calendar years was determined as provided by applicable law as in effect for such years.
+
+
+
(3) For purposes of this subsection, the term “deferred compensation amount” means— +
(A) +
any amount excluded from gross income under chapter 1 of the Internal Revenue Code of 1986 by reason of section 402(a)(8),[3] 402(h)(1)(B), or 457(a) of such Code or by reason of a salary reduction agreement under section 403(b) of such Code,
+
+
(B) +
any amount with respect to which a deduction is allowable under chapter 1 of such Code by reason of a contribution to a plan described in section 501(c)(18) of such Code, and
+
+
(C) +
to the extent provided in regulations of the Commissioner of Social Security, deferred compensation provided under any arrangement, agreement, or plan referred to in subsection (i) or (j).
+
+
+
+
(Aug. 14, 1935, ch. 531, title II, § 209, 49 Stat. 625; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, 1373; Mar. 24, 1943, ch. 26, § 1(b)(2), 57 Stat. 47; Apr. 4, 1944, ch. 161, § 2, 58 Stat. 188; Oct. 23, 1945, ch. 433, § 7(b), 59 Stat. 548; Dec. 29, 1945, ch. 652, title I, § 5(a), 59 Stat. 671; Aug. 10, 1946, ch. 951, title IV, §§ 407(a), 408(a), 409(a), 410, 411, 414, 60 Stat. 988, 989, 990; Apr. 20, 1948, ch. 222, § 1(a), 62 Stat. 195; Aug. 28, 1950, ch. 809, title I, § 104(a), 64 Stat. 492; Sept. 1, 1954, ch. 1206, title I, §§ 101(a)(1)–(3), 104(a), 68 Stat. 1052, 1078; Aug. 1, 1956, ch. 836, title I, § 105(a), 70 Stat. 828; Aug. 1, 1956, ch. 837, title IV, § 401, 70 Stat. 869; Pub. L. 85–786, § 1, Aug. 27, 1958, 72 Stat. 938; Pub. L. 85–840, title I, § 102(a), Aug. 28, 1958, 72 Stat. 1019; Pub. L. 86–778, title I, § 103(j)(2)(C), (F), Sept. 13, 1960, 74 Stat. 937, 938; Pub. L. 87–64, title I, § 102(c)(3)(A), June 30, 1961, 75 Stat. 134; Pub. L. 87–293, title II, § 202(b)(2), Sept. 22, 1961, 75 Stat. 626; Pub. L. 88–272, title II, § 220(c)(3), Feb. 26, 1964, 78 Stat. 63; Pub. L. 88–650, § 4(a), Oct. 13, 1964, 78 Stat. 1077; Pub. L. 89–97, title III, §§ 313(a), 320(a)(1), July 30, 1965, 79 Stat. 382, 393; Pub. L. 90–248, title I, § 108(a)(1), title V, § 504(c), Jan. 2, 1968, 81 Stat. 834, 935; Pub. L. 92–5, title II, § 203(a)(1), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, § 203(a)(1), July 1, 1972, 86 Stat. 417; Pub. L. 92–603, title I, §§ 104(g), 122(a), 123(c)(1), 138(a), Oct. 30, 1972, 86 Stat. 1341, 1354, 1356, 1365; Pub. L. 93–66, title II, § 203(a)(1), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, § 5(a)(1), Dec. 31, 1973, 87 Stat. 953; Pub. L. 95–216, title III, § 351(a)(1)–(3)(A), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–472, § 3(c), Oct. 17, 1978, 92 Stat. 1333; Pub. L. 95–600, title I, § 164(b)(4), Nov. 6, 1978, 92 Stat. 2814; Pub. L. 96–499, title XI, § 1141(a)(2), Dec. 5, 1980, 94 Stat. 2693; Pub. L. 97–34, title I, § 124(e)(2)(B), Aug. 13, 1981, 95 Stat. 201; Pub. L. 97–123, § 3(a), Dec. 29, 1981, 95 Stat. 1662; Pub. L. 98–21, title I, § 101(c)(1), title III, §§ 324(c)(1)–(3), 327(a)(2), (b)(2), 328(b), Apr. 20, 1983, 97 Stat. 70, 124, 125, 127, 128; Pub. L. 98–369, div. A, title IV, § 491(d)(39), title V, § 531(d)(1)(B), div. B, title VI, §§ 2661(i), 2663(a)(6), July 18, 1984, 98 Stat. 851, 884, 1157, 1162; Pub. L. 99–272, title XII, § 12112(a), Apr. 7, 1986, 100 Stat. 288; Pub. L. 99–514, title I, § 122(e)(5), title XI, § 1151(d)(2)(C), Oct. 22, 1986, 100 Stat. 2112, 2505; Pub. L. 100–203, title IX, §§ 9001(a)(2), 9002(a), 9003(a)(1), Dec. 22, 1987, 101 Stat. 1330–286, 1330–287; Pub. L. 100–647, title I, §§ 1001(g)(4)(C), 1011(f)(8), 1011B(a)(22)(E), (23)(B), title III, § 3043(a), title VIII, § 8017(a), Nov. 10, 1988, 102 Stat. 3352, 3463, 3486, 3641, 3793; Pub. L. 101–140, title II, § 203(a)(2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title X, § 10208(a), (d)(1), Dec. 19, 1989, 103 Stat. 2476, 2479; Pub. L. 101–508, title V, § 5130(a)(5), Nov. 5, 1990, 104 Stat. 1388–289; Pub. L. 103–296, title I, § 107(a)(4), title III, § 321(c)(4), (e)(1), Aug. 15, 1994, 108 Stat. 1478, 1538, 1539; Pub. L. 103–387, § 2(a)(2)(A), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, §§ 1421(b)(8)(B), 1458(b)(2), Aug. 20, 1996, 110 Stat. 1798, 1820; Pub. L. 108–203, title IV, § 423(b), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108–357, title II, § 251(a)(1)(B), title III, § 320(b)(5), Oct. 22, 2004, 118 Stat. 1458, 1473; Pub. L. 110–245, title I, § 115(a)(2), June 17, 2008, 122 Stat. 1636; Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(viii), Dec. 19, 2014, 128 Stat. 4040.)
+
+
 +
+
+ +
+

[1]  So in original. Probably should be designated cls. (i) and (ii), respectively.

[2]  So in original. The closing parenthesis probably should not appear.

[3]  See References in Text note below.
+
Editorial Notes
+
+References in Text +

Section 165 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4)(A), (B), was a part of chapter 1 of the 1939 Code, and was repealed by section 7851(a)(1)(A), (3) of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). Internal Revenue Code of 1954 redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.

+

Section 405(a) of the Internal Revenue Code of 1954, referred to in subsec. (a)(4)(D), was repealed by Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848.

+

For provision deeming a reference in other laws to a provision of the 1939 Code as a reference to the corresponding provisions of the 1986 Code, see section 7852(b) of the 1986 Code. For table of comparisons of the 1939 Code to the 1986 Code, see table preceding section 1 of Title 26, Internal Revenue Code. The Internal Revenue Code of 1986 is classified generally to Title 26.

+

Internal Revenue Code of 1954, referred to in text, redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.

+

Internal Revenue Code of 1986, referred to in text, is classified to Title 26.

+

The Peace Corps Act, referred to in subsec. (e), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+

The enactment of the Social Security Amendments of 1977, referred to in subsec. (k)(1), means the enactment of Pub. L. 95–216, which was approved Dec. 20, 1977.

+

Section 10208 of the Omnibus Budget Reconciliation Act of 1989, referred to in subsec. (k)(2)(C), is section 10208 of Pub. L. 101–239, title X, Dec. 19, 1989, 103 Stat. 2476, which amended this section, sections 403, 413, 415, 417, 418, 424a, and 430 of this title, section 206 of Title 29, Labor, and section 231 of Title 45, Railroads, and enacted provisions set out as a note under section 430 of this title.

+

Section 402 of the Internal Revenue Code of 1986, referred to in subsec. (k)(3)(A), was amended by Pub. L. 102–318, § 521, and, as so amended, provisions formerly contained in section 402(a)(8) are contained in section 402(e)(3).

+
+
Amendments +

2014—Subsec. (a)(14). Pub. L. 113–295 struck out subpar. (A) designation before “Remuneration paid by” and struck out subpar. (B) which read as follows: “Any contribution, payment, or service, provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 of the Internal Revenue Code of 1986 (relating to amounts received under qualified group legal services plans);”.

+

2008—Subsec. (a)(20). Pub. L. 110–245 added par. (20).

+

2004—Subsec. (a)(6)(B). Pub. L. 108–203 substituted “on a farm operated for profit” for “described in section 410(f)(5) of this title”.

+

Subsec. (a)(17). Pub. L. 108–357, § 320(b)(5), inserted “108(f)(4),” after “74(c),”.

+

Subsec. (a)(19). Pub. L. 108–357, § 251(a)(1)(B), added par. (19).

+

1996—Subsec. (a)(4)(J). Pub. L. 104–188, § 1421(b)(8)(B), added subpar. (J).

+

Subsec. (a)(4)(K). Pub. L. 104–188, § 1458(b)(2), added subpar. (K).

+

1994—Subsec. (a)(4)(A). Pub. L. 103–296, § 321(c)(4)(A), substituted “Internal Revenue Code of 1954 or the Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

+

Subsec. (a)(4)(C), (E), (5)(A). Pub. L. 103–296, § 321(c)(4)(B)(i), (ii), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(6)(B). Pub. L. 103–387 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this paragraph, the term ‘domestic service in a private home of the employer’ does not include service described in section 410(f)(5) of this title;”.

+

Subsecs. (a)(14)(A), (B), (15) to (17), (b), (f), (g), (i)(1), (j). Pub. L. 103–296, § 321(c)(4)(B)(iii)–(vi), (C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (k). Pub. L. 103–296, § 321(e)(1), added par. (1) and struck out former par. (1) which defined “deemed average total wages”, added par. (2), and redesignated former par. (2) as (3) and in introductory provisions of par. (3) substituted “this subsection” for “paragraph (1)”.

+

Pub. L. 103–296, § 107(a)(4), in subsec. (k) as amended by Pub. L. 103–296, § 321(e)(1), substituted “Commissioner of Social Security” for “Secretary” in par. (1), in introductory provisions of par. (2), and in par. (3)(C).

+

1990—Subsec. (a)(7)(B). Pub. L. 101–508 substituted “clause (ii)” for “subparagraph (B)” in concluding provisions.

+

1989—Subsec. (a). Pub. L. 101–239, § 10208(d)(1)(A)–(K), inserted “(a)” at beginning of text and in subsec. (a) as so designated, redesignated, respectively, former subsec. (a)(1) to (9) as par. (1)(A) to (I), former subsec. (b)(1) to (3) as par. (2)(A) to (C), former subsec. (d) as par. (3), former subsec. (e)(1) to (9) as par. (4)(A) to (I), former subsec. (f)(1) and (2) as par. (5)(A) and (B), former subsec. (g)(1) to (3) as par. (6)(A) to (C), former subsec. (h)(1), (2)(A) and (B), and (i) to (iii) as par. (7)(A), (B)(i) and (ii), and (I) to (III), former subsecs. (j) and (k) as pars. (8) and (9), former subsec. (l)(1) and (2) as par. (10)(A) and (B), former subsec. (m)(1) and (2) as par. (11)(A) and (B), former subsecs. (n) and (o) as pars. (12) and (13), former subsec. (p)(1) and (2) as par. (14)(A) and (B), and former subsecs. (q) to (t) as pars. (15) to (18).

+

Subsec. (b). Pub. L. 101–239, § 10208(d)(1)(L), designated par. beginning with “Nothing in the regulations” as subsec. (b). Former subsec. (b) redesignated subsec. (a)(2).

+

Subsec. (c). Pub. L. 101–239, § 10208(d)(1)(M), designated par. beginning with “For purposes of this subchapter, in the case of domestic service” as subsec. (c) and substituted “subsection (a)(6)(B)” for “subsection (g)(2)” in two places.

+

Subsec. (d). Pub. L. 101–239, § 10208(d)(1)(N), designated par. beginning with “For purposes of this subchapter, in the case of an individual performing service, as a member” as subsec. (d) and substituted “subsection (a)(1)” for “subsection (a)” in introductory provisions. Former subsec. (d) redesignated subsec. (a)(3).

+

Subsecs. (e) to (h). Pub. L. 101–239, § 10208(d)(1)(O)–(R), designated pars. beginning with “For purposes of this subchapter, in the case of an individual performing service, as a volunteer”, “For purposes of this subchapter, tips received”, “For purposes of this subchapter, in any case where”, and “For purposes of this subchapter, in the case of an individual performing service under the provisions”, as subsecs. (e) to (h), respectively. Former subsecs. (e) to (h) redesignated subsec. (a)(4) to (7), respectively.

+

Subsec. (i). Pub. L. 101–239, § 10208(d)(1)(S), designated par. beginning with “Nothing in any of the foregoing” as subsec. (i).

+

Pub. L. 101–140 amended cls. (2) and (3) of next to last indented par. of closing provisions [now subsec. (i)] to read as if amendment by Pub. L. 100–647, § 1011B(a)(22)(E), had not been enacted, see 1988 Amendment note below.

+

Subsec. (j). Pub. L. 101–239, § 10208(d)(1)(T), designated par. beginning with “Any amount deferred” as subsec. (j). Former subsec. (j) redesignated subsec. (a)(8).

+

Subsec. (k). Pub. L. 101–239, § 10208(a), added subsec. (k).

+

1988—Pub. L. 100–647, § 1011B(a)(22)(E), in next to last indented par. of closing provisions, substituted “, or” for period at end of cl. (2) and added cl. (3).

+

Subsec. (e)(8). Pub. L. 100–647, § 1011(f)(8), amended cl. (8) generally. Prior to amendment, cl. (8) read as follows: “under a simplified employee pension (as defined in section 408(k) of the Internal Revenue Code of 1986) if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) of such Code for such payment,”.

+

Subsec. (e)(9). Pub. L. 100–647, § 1011B(a)(23)(B), inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “1986)”.

+

Subsec. (h)(2). Pub. L. 100–647, § 8017(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (A) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (B) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”.

+

Subsec. (k). Pub. L. 100–647, § 1001(g)(4)(C), substituted “section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code)” for “section 217 of the Internal Revenue Code of 1954”.

+

Subsec. (t). Pub. L. 100–647, § 3043(a), added subsec. (t).

+

1987—Pub. L. 100–203, § 9001(a)(2), in second indented par. of closing provisions, substituted “only (1) his basic pay as described in chapter 3 and section 1009 of title 37 in the case of an individual performing service to which subparagraph (A) of such section 410(l)(1) of this title applies, or (2) his compensation for such service as determined under section 206(a) of title 37 in the case of an individual performing service to which subparagraph (B) of such section 410(l)(1) of this title applies.” for “only his basic pay as described in chapter 3 and section 1009 of title 37.”

+

Subsec. (b)(3). Pub. L. 100–203, § 9003(a)(1), substituted “death, except that this subsection does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee under the Internal Revenue Code of 1986” for “death”.

+

Subsec. (h)(2)(B). Pub. L. 100–203, § 9002(a), added cl. (B) and struck out former cl. (B) which read as follows: “the employee performs agricultural labor for the employer on twenty days or more during such year for cash remuneration computed on a time basis;”.

+

1986—Subsec. (e). Pub. L. 99–514, § 1151(d)(2)(C), added cl. (9).

+

Subsec. (s). Pub. L. 99–514, § 122(e)(5), substituted “74(c), 117, or” for “117 or”.

+

Pub. L. 99–272 in third to last undesignated paragraph, substituted “shall not include” for “shall, subject to the provisions of subsection (a) of this section, include”.

+

1984—Pub. L. 98–369, § 531(d)(1)(B)(i), inserted in introductory text “(including benefits)” before “paid in any medium”.

+

Subsec. (a)(5) to (9). Pub. L. 98–369, § 2663(a)(6)(A)(i), realigned margins of pars. (5) to (9).

+

Subsec. (e). Pub. L. 98–369, § 2663(a)(6)(A)(v), realigned margin of subsec. (e).

+

Subsec. (e)(4). Pub. L. 98–369, § 491(d)(39), inserted “(as in effect before July 18, 1984)” after “section 405(a) of the Internal Revenue Code of 1954”.

+

Subsec. (e)(7). Pub. L. 98–369, § 2661(i)(1), struck out the semicolon after “Act of 1974”.

+

Subsecs. (f), (k) to (p). Pub. L. 98–369, § 2663(a)(6)(A)(v), realigned margins of subsecs. (f) and (k) to (p).

+

Subsec. (p). Pub. L. 98–369, § 2663(a)(6)(A)(ii)–(iv), redesignated the subsec. (p) enacted by Pub. L. 95–216 as par. (1) and the subsec. (p) enacted by Pub. L. 95–472 as par. (2), and substituted a semicolon for a period in par. (1) as so redesignated.

+

Subsecs. (q), (r). Pub. L. 98–369, § 2663(a)(6)(A)(v), realigned margins of subsecs. (q) and (r).

+

Subsec. (s). Pub. L. 98–369, § 531(d)(1)(B)(ii), added subsec. (s).

+

Pub. L. 98–369, § 2663(a)(6)(B), in undesignated par. relating to the meaning of “wages” in the case of a member of a uniformed service to which section 410(l)(1) of this title is applicable, substituted “chapter 3 and section 1009 of title 37” for “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act”.

+

Pub. L. 98–369, § 2661(i)(2), in undesignated par. relating to employer contributions as not being excluded from “wages”, inserted “where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)”.

+

1983—Subsec. (b). Pub. L. 98–21, § 324(c)(3)(A), struck out cl. (1) which read “retirement”, and redesignated cls. (2) to (4) as (1) to (3), respectively.

+

Subsec. (c). Pub. L. 98–21, § 324(c)(3)(B), struck out subsec. (c) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.

+

Subsec. (e)(5) to (7). Pub. L. 98–21, § 324(c)(2), added cls. (5) to (7).

+

Subsec. (e)(8). Pub. L. 98–21, § 328(b), added cl. (8).

+

Subsec. (i). Pub. L. 98–21, § 324(c)(3)(B), struck out subsec. (i) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if he did not work for the employer in the period for which such payment was made, and provided for this subsection that “sick pay” included remuneration for service in the employ of a State, a political subdivision (as defined in section 418(b)(2) of this title) of a State, or an instrumentality of two or more States, paid to an employee thereof for a period during which he was absent from work because of sickness.

+

Subsec. (m)(1)(C). Pub. L. 98–21, § 324(c)(3)(C), struck out subpar. (C) which related to retirement after attaining an age specified in the plan referred to in par. (2) or in a pension plan of the employer.

+

Subsec. (r). Pub. L. 98–21, § 327(a)(2), added subsec. (r).

+

Pub. L. 98–21, § 327(b)(2), inserted, immediately following subsec. (r), provision that nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1954 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this subchapter.

+

Pub. L. 98–21, § 324(c)(1), inserted, at end of section, two undesignated pars. specifying the inclusion of certain employer contributions as “wages” and directing that any amount deferred under a nonqualified deferred compensation plan be taken into account under certain conditions but not treated as wages thereafter for purposes of this subchapter.

+

Pub. L. 98–21, § 101(c)(1), inserted, at end of section, undesignated par. defining “wages” for purposes of this subchapter in the case of an individual performing service under provisions of section 294 of title 28 (relating to assignment of retired justices and judges to active duty) to include payments under section 371(b) of title 28 that is received during the period of such service.

+

1981—Subsec. (b)(2). Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents, this clause shall exclude from the term ‘wages’ only payments which are received under a workmen’s compensation law)” after “sickness or accident disability”.

+

Subsec. (q). Pub. L. 97–34 substituted “section 127 or 129” for “section 127”.

+

1980—Subsec. (f). Pub. L. 96–499 substituted “section 3101 of the Internal Revenue Code of 1954” for “section 1400 of the Internal Revenue Code of 1939” in subpar. (1) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor”.

+

1978—Subsec. (p). Pub. L. 95–472 added a second subsec. (p).

+

Subsec. (q). Pub. L. 95–600 added subsec. (q).

+

1977—Subsecs. (g)(3), (j). Pub. L. 95–216, § 351(a)(1), (2), substituted “year” for “quarter” wherever appearing and “$100” for “$50”.

+

Subsec. (n). Pub. L. 95–216, § 351(a)(3)(A), struck out “or” after “such employee died”.

+

Subsec. (o). Pub. L. 95–216, § 351(a)(3)(A), substituted “payment is made; or” for “payment is made.”

+

Subsec. (p). Pub. L. 95–216, § 351(a)(3)(A), added subsec. (p).

+

1973—Subsec. (a)(8). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a)(6). Pub. L. 92–336, § 203(a)(1)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (a)(7) to (9). Pub. L. 92–336, § 203(a)(1)(B), added pars. (7) to (9).

+

Subsec. (i). Pub. L. 92–603, § 104(g), struck out “(if a woman) and age 65 (if a man)” after “attains age 62”.

+

Subsec. (n). Pub. L. 92–603, § 122(a), added subsec. (n).

+

Subsec. (o). Pub. L. 92–603, § 138(a), added subsec. (o).

+

Pub. L. 92–603, § 123(c)(1), added par. at end defining “wages” in the case of members of a religious order when an election under section 3121(r) of the Internal Revenue Code of 1954 is in effect.

+

1971—Subsec. (a)(5). Pub. L. 92–5, § 203(a)(1)(A), inserted “and prior to 1972” after “1967”.

+

Subsec. (a)(6). Pub. L. 92–5, § 203(a)(i)(B), added par. (6).

+

1968—Subsec. (a)(4), (5). Pub. L. 90–248, § 108(a)(1)(A), (B), inserted “and prior to 1968” after “1965” and added par. (5), respectively.

+

Subsec. (m). Pub. L. 90–248, § 504(c), added subsec. (m).

+

1965—Subsec. (a)(3). Pub. L. 89–97, § 320(a)(1)(A), inserted “and prior to 1966” after “1958”.

+

Subsec. (a)(4). Pub. L. 89–97, § 320(a)(1)(B), added par. (4).

+

Subsec. (l). Pub. L. 89–97, § 313(a)(1), added subsec. (l).

+

Pub. L. 89–97, § 313(a)(2), added paragraph at end providing that tips be considered remuneration and that such remuneration be deemed paid as of the filing of a written statement or as of the time received.

+

1964—Subsec. (e). Pub. L. 88–272 included as “wages” payments after 1954 under or to trust exempt under sections 401 and 501(a), I.R.C. 1954, under annuity plans after 1954 and prior to 1963, under section 401(a)(3), (4), (5), and (6), I.R.C. 1954, under or to annuity plans which at time of payment after 1962, are described in section 403(a), I.R.C. 1954, and under or to a bond purchase plan which at time of any payment after 1962, is a qualified bond purchase plan described in section 405(a), I.R.C. 1954.

+

Subsec. (k). Pub. L. 88–650 added subsec. (k).

+

1961—Subsec. (i). Pub. L. 87–64 substituted “attains age 62 (if a woman) or age 65 (if a man)” for “attains retirement age (as defined in section 416(a) of this title)”.

+

Pub. L. 87–293 added last paragraph providing for computation of wages for Peace Corps volunteer service.

+

1960—Subsec. (j). Pub. L. 86–778, § 103(j)(2)(F), substituted “section 410(j)(3)(C)” for “section 410(k)(3)(C)”.

+

Pub. L. 86–778, § 103(j)(2)(C), substituted “section 410(l)(1) of this title” for “section 410(m)(1) of this title” in last par.

+

1958—Subsec. (a). Pub. L. 85–840 inserted “and prior to 1959” after “any calendar year after 1954” in cl. (2), and added cl. (3).

+

Subsec. (i). Pub. L. 85–786 inserted sentence to include remuneration for service in State employment paid to employee for period he was absent for illness in term “sick pay”.

+

1956—Subsec. (h)(2). Act Aug. 1, 1956, ch. 836, included within definition of “wages” cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

+

Act Aug. 1, 1956, ch. 837, added penultimate par. to define “wages” in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410(m)(1) of this title are applicable.

+

1954—Subsec. (a). Act Sept. 1, 1954, § 104(a), provided that for years after 1954 “wages” would exclude any remuneration in excess of $4,200 paid to an individual with respect to employment during a calendar year.

+

Subsec. (g)(2). Act Sept. 1, 1954, § 101(a)(1), made coverage of domestic service depend solely on receipt by the employee, in a quarter, of $50 in cash remuneration from one employer for such service.

+

Subsec. (g)(3). Act Sept. 1, 1954, § 101(a)(2), added par. (3).

+

Subsec. (h). Act Sept. 1, 1954, § 101(a)(3), redesignated subsection as cl. (1) and added cl. (2).

+

1950—Act Aug. 28, 1950, amended section generally.

+

1948—Subsec. (b)(15). Act Apr. 20, 1948, inserted subpar. (B).

+

1946—Subsec. (a). Act Aug. 10, 1946, § 414, in amending subsec. (a), made pars. (1) and (2) applicable only to payments before Jan. 1, 1947, added a new par. (3), applicable to payments after that date, and renumbered former pars. (3) to (6) to be pars. (4) to (7), respectively.

+

Subsec. (h). Act Aug. 10, 1946, § 407(a), in amending subsec. (h), required a currently insured individual to have not less than six quarters of coverage during the period consisting of the quarter in which he died and the twelve preceding quarters.

+

Subsec. (i). Act Aug. 10, 1946, § 408(a), in amending subsec. (i), required only that a wife be married to the insured individual for 36 months instead of requiring that they be married before Jan. 1, 1939, or before he became 60 years of age, as was formerly the case.

+

Subsec. (k). Act Aug. 10, 1946, § 409(a), in amending subsec. (k), changed requirement that a stepchild or adopted child must have been such before the individual reached age 60 to require, in the case of a living individual, that the child must have been a stepchild or adopted child for 36 months.

+

Subsec. (q). Act Aug. 10, 1946, § 410, added subsec. (q).

+

Subsec. (r). Act Aug. 10, 1946, § 411, added subsec. (r).

+

1945—Subsec. (b)(16). Act. Dec. 29, 1945, added par. (16).

+

Subsec. (p). Act Oct. 23, 1945, added subsec. (p).

+

1944—Subsec. (o)(1). Act Apr. 4, 1944, § 2, inserted “but shall not include any such service performed (1) under a contract entered into without the United States and during the performance of which the vessel does not touch at a port in the United States, or (2) on a vessel documented under the laws of any foreign country and bareboat chartered to the War Shipping Administration”.

+

1943—Subsec. (o). Act Mar. 24, 1943, added subsec. (o).

+

1939—Act Aug. 10, 1939, amended section generally.

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 2014 Amendment +

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code.

+
+
Effective Date of 2008 Amendment +

Amendment by Pub. L. 110–245 effective as if included in section 5 of Pub. L. 110–142, see section 115(d) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 2004 Amendment +

Amendment by section 251(a)(1)(B) of Pub. L. 108–357 applicable to stock acquired pursuant to options exercised after Oct. 22, 2004, see section 251(d) of Pub. L. 108–357, set out as a note under section 421 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b)(5) of Pub. L. 108–357 applicable to amounts received by an individual in taxable years beginning after Dec. 31, 2003, see section 320(c) of Pub. L. 108–357, set out as a note under section 108 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1996 Amendment +

Amendment by section 1421(b)(8)(B) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104–188, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by section 1458(b)(2) of Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1996, see section 1458(c)(2) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1994 Amendments +

Amendment by Pub. L. 103–387 applicable to remuneration paid after Dec. 31, 1993, see section 2(a)(3) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+
+
Effective Date of 1990 Amendment +

Amendment by Pub. L. 101–508 effective as if included in the enactment of Pub. L. 101–239, § 10208, see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1989 Amendments +

Amendment by section 10208(a) of Pub. L. 101–239 applicable with respect to computation of average total wage amounts (under amended provisions) for calendar years after 1990, see section 10208(c) of Pub. L. 101–239, set out as a note under section 430 of this title.

+

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1988 Amendment +

Amendment by sections 1001(g)(4)(C), 1011(f)(8), and 1011B(a)(23)(B) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 1011B(a)(22)(E) of Pub. L. 100–647 not applicable to any individual who separated from service with the employer before Jan. 1, 1989, see section 1011B(a)(22)(F) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 3043(a) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8017(a) of Pub. L. 100–647 effective as if included in amendments made by section 9002 of Omnibus Budget Reconciliation Act of 1987, Pub. L. 100–203, see section 8017(c) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1987 Amendment +

Amendment by section 9001(a)(2) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9002(a) of Pub. L. 100–203 applicable with respect to remuneration for agricultural labor paid after Dec. 31, 1987, see section 9002(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9003(a)(1) of Pub. L. 100–203 applicable with respect to group-term life insurance coverage in effect after Dec. 31, 1987, with exception for employer’s group-term life insurance payments for certain former employees, see section 9003(b) of Pub. L. 100–203, as amended, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1986 Amendment +

Amendment by section 122(e)(5) of Pub. L. 99–514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Pub. L. 99–514, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 1151(d)(2)(C) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of Pub. L. 99–514, set out as a note under section 79 of Title 26.

+

Pub. L. 99–272, title XII, § 12112(c), Apr. 7, 1986, 100 Stat. 288, provided that:

“The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall be effective with respect to service performed after December 31, 1983.”
+
+
Effective Date of 1984 Amendment +

Amendment by section 491(d)(39) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of Title 26, Internal Revenue Code.

+

Amendment by section 531(d)(1)(B) of Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of Title 26.

+

Amendment by section 2661(i) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(6) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective Date of 1983 Amendment +

Amendment by section 101(c)(1) of Pub. L. 98–21 effective with respect to services performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 324(c)(1)–(3) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, except for certain employer contributions made during 1984 under a qualified cash or deferred arrangement, and except in the case of an agreement with certain nonqualified deferred compensation plans in existence on Mar. 24, 1983, see section 324(d) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 327(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 327(d)(1) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26.

+

Amendment by section 327(b)(2) of Pub. L. 98–21 applicable to remuneration (other than amounts excluded under 26 U.S.C. 119) paid after Mar. 4, 1983, and to any such remuneration paid on or before such date which the employer treated as wages when paid, see section 327(d)(2) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26.

+

Amendment by section 328(b) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 328(d)(1) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1981 Amendment +

Amendment by Pub. L. 97–123 applicable, except as otherwise provided, to remuneration paid after Dec. 31, 1981, see section 3(g) of Pub. L. 97–123, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 97–34 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97–34, set out as a note under section 21 of Title 26.

+
+
Effective Date of 1980 Amendment +

For effective date of amendment by Pub. L. 96–499, see section 1141(c) of Pub. L. 96–499, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1978 Amendment +

Amendment by Pub. L. 95–600 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95–600, set out as an Effective Date note under section 127 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 95–472 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 3(d) of Pub. L. 95–472, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1977 Amendment +

Pub. L. 95–216, title III, § 351(d), Dec. 20, 1977, 91 Stat. 1551, provided that:

“The amendments made by subsection (a) [amending this section and section 410 of this title] shall apply with respect to remuneration paid and services rendered after December 31, 1977. The amendments made by subsections (b) and (c) [amending sections 412 and 413 of this title] shall be effective January 1, 1978.”
+
+
Effective Date of 1973 Amendment +

Pub. L. 93–233, § 5(e), Dec. 31, 1973, 87 Stat. 954, provided that:

“The amendments made by this section [amending this section and sections 411, 413, and 430 of this title and sections 3121, 3122, 3125, 6413, and 6654 of Title 26, Internal Revenue Code], except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) [amending section 415 of this title] shall apply with respect to calendar years after 1973.”
+

Pub. L. 93–66, title II, § 203(e), July 9, 1973, 87 Stat. 153, provided that:

“The amendments made by this section [amending this section and sections 411, 415, and 430 of this title and sections 3121, 3122, 3125, 6413, and 6654 of Title 26] except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) [amending section 415 of this title] shall apply with respect to calendar years after 1973.”
+
+
Effective Date of 1972 Amendment +

Amendment by section 104(g) of Pub. L. 92–603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of this title.

+

Pub. L. 92–603, title I, § 122(c), Oct. 30, 1972, 86 Stat. 1354, provided that:

“The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply in the case of any payment made after December 1972.”
+

Pub. L. 92–603, title I, § 138(c), Oct. 30, 1972, 86 Stat. 1366, provided that:

“The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply in the case of any payment made after December 1972.”
+

Pub. L. 92–336, title II, § 203(c), July 1, 1972, 86 Stat. 420, provided that:

“The amendments made by subsections (a)(1) and (a)(3)(A) [amending this section and section 413 of this title], and the amendments made by subsection (b) [amending sections 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code] (except paragraphs (1) and (7) thereof), shall apply only with respect to remuneration paid after December 1972. The amendments made by subsections (a)(2), (a)(3)(B), (b)(1), and (b)(7) [amending sections 411 and 413 of this title and sections 1402 and 6654 of Title 26] shall apply only with respect to taxable years beginning after 1972. The amendment made by subsection (a)(4) [amending section 415 of this title] shall apply only with respect to calendar years after 1972.”
+
+
Effective Date of 1971 Amendment +

Pub. L. 92–5, title II, § 203(c), Mar. 17, 1971, 85 Stat. 11, provided that:

“The amendments made by subsections (a)(1) and (a)(3)(A) [amending this section and section 413 of this title], and the amendments made by subsection (b) (except paragraphs (1) and (7) thereof) [amending sections 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code], shall apply only with respect to remuneration paid after December 1971. The amendments made by subsections (a)(2), (a)(3)(B), (b)(1), and (b)(7) [amending sections 411 and 413 of this title and sections 1402 and 6654 of Title 26] shall apply only with respect to taxable years beginning after 1971. The amendment made by subsection (a)(4) [amending section 415 of this title] shall apply only with respect to calendar years after 1971.”
+
+
Effective Date of 1968 Amendment +

Pub. L. 90–248, title I, § 108(c), Jan. 2, 1968, 81 Stat. 835, provided that:

“The amendment made by subsections (a)(1) and (a)(3)(A) [amending this section and section 423 of this title], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending sections 1402, 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code], shall apply only with respect to remuneration paid after December 1967. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending sections 411 and 413 of this title and section 1402 of Title 26] shall apply only with respect to taxable years ending after 1967. The amendment made by subsection (a)(4) [amending section 415 of this title] shall apply only with respect to calendar years after 1967.”
+

Amendment by section 504(c) of Pub. L. 90–248 applicable with respect to remuneration paid after Jan. 2, 1968, see section 504(d) of Pub. L. 90–248, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1965 Amendment +

Amendment by section 313(a) of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of Title 26, Internal Revenue Code.

+

Amendment by section 320(a)(1) of Pub. L. 89–97 applicable with respect to remuneration paid after December 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1964 Amendment +

Amendment by Pub. L. 88–650 applicable with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after Oct. 13, 1964, see section 4(d) of Pub. L. 88–650, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 88–272 applicable to remuneration paid after Dec. 31, 1962, see section 220(d) of Pub. L. 88–272, set out as an Effective Date note under section 406 of Title 26.

+
+
Effective Date of 1961 Amendment +

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–64 applicable with respect to monthly benefits for months beginning on or after August 1, 1961, based on applications filed in or after March 1961, and with respect to lump-sum death payments under this subchapter in the case of deaths on or after August 1, 1961, see sections 102(f) and 109 of Pub. L. 87–64, set out as 1961 Increase in Monthly Benefits; Effective Date, and Effective Date of 1961 Amendment notes, respectively, under section 402 of this title.

+
+
Effective Date of 1960 Amendment +

Amendment by Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+
+
Effective Date of 1958 Amendment +

Pub. L. 85–786, § 2, Aug. 27, 1958, 72 Stat. 938, provided that:

“The amendment made by section 1 [amending this section] shall be applicable to remuneration paid after the enactment of this Act [Aug. 27, 1958], except that, in the case of any coverage group which is included under the agreement of a State under section 218 of the Social Security Act [42 U.S.C. 418], the amendment made by section 1 shall also be applicable to remuneration for any member of such coverage group with respect to services performed after the effective date, specified in such agreement, for such coverage group, if such State has paid or agrees, prior to January 1, 1959, to pay, prior to such date, the amounts which under section 218(e) [42 U.S.C. 418(e)] would have been payable with respect to remuneration of all members of such coverage group had the amendment made by section 1 been in effect on and after January 1, 1951. Failure by a State to make such payments prior to January 1, 1959, shall be treated the same as failure to make payments when due under section 218(e).”
+
+
Effective Date of 1956 Amendment +

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see act Aug. 1, 1956, ch. 837, title VI, § 603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, § 105(d), 70 Stat. 828, provided that:

“The amendment made by subsection (a) of this section [amending this section] shall apply with respect to remuneration paid after 1956, and the amendment made by subsection (b) of this section [amending section 410 of this title] shall apply with respect to service performed after 1956.”
+
+
Effective Date of 1954 Amendment +

Amendment by section 101(a)(1)–(3) of act Sept. 1, 1954, applicable only with respect to remuneration paid after 1954, see section 101(m) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+
+
Effective Date of 1950 Amendment +

Act Aug. 28, 1950, ch. 809, title I, § 104(b), 64 Stat. 512, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect January 1, 1951, except that sections 214, 215, and 216 of the Social Security Act [42 U.S.C. 414, 415, 416] shall be applicable (1) in the case of monthly benefits for months after August 1950, and (2) in the case of lump-sum death payments with respect to deaths after August 1950.”
+
+
Effective Date of 1948 Amendment +

Act Apr. 20, 1948, ch. 222, § 1(b), 62 Stat. 195, provided in part that:

“The amendment made by subsection (a) [amending this section] shall be applicable with respect to services performed after the date of the enactment of this Act [Apr. 20, 1948].”
+
+
Effective Date of 1946 Amendment +

Act Aug. 10, 1946, ch. 951, title IV, §§ 407(b), 408(b), 409(b), 60 Stat. 988, each provided that:

“The amendment made by subsection (a) of this section [amending this section] shall be applicable only in cases of applications for benefits under this title [this subchapter] filed after December 31, 1946.”
+
+
Effective Date of 1945 Amendment +

Act Dec. 29, 1945, ch. 652, title I, § 5(a), 59 Stat. 671, provided that the amendment made by that section is effective Jan. 1, 1946.

+
+
Effective Date of 1939 Amendment +

Act Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, provided that the amendment made by that section is effective Jan. 1, 1940.

+
+
Repeals: Amendments and Application of Amendments Unaffected +

Pub. L. 87–293, title II, § 202(b)(2), Sept. 22, 1961, 75 Stat. 626, cited as a credit to this section, was repealed by Pub. L. 89–572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under former section 2515 of Title 22, Foreign Relations and Intercourse.

+
+
Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers +

For purposes of this subchapter, the term “wages” shall not include the amount of any refund required under section 421 of Pub. L. 100–360 [42 U.S.C. 1395b note], see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of this title.

+
+
Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514; Monies Appropriated for Fiscal Year 1990 Not To Be Used for Enforcement or Implementation of Amendment +

No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of Title 26, Internal Revenue Code.

+
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Social Security Coverage of Retired Federal Judges on Active Duty +

Notwithstanding section 101(d) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note above, the amendment of this section by section 101(c)(1) of Pub. L. 98–21 is applicable only with respect to remuneration paid after Dec. 31, 1985, with remuneration paid prior to Jan. 1, 1986, under section 371(b) of Title 28, Judiciary and Judicial Procedure, to an individual performing service under section 294 of Title 28 not to be included in the term “wages” for purposes of this section or section 3121(a) of Title 26, Internal Revenue Code, see section 4 of Pub. L. 98–118, set out as a note under section 3121 of Title 26.

+
+
Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service +

For purposes of applying this section with respect to the parenthetical matter contained in subsec. (b)(2) of this section, payments under a State temporary disability law to be treated as remuneration for service, see section 3(e) of Pub. L. 97–123, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Services for Cooperatives Prior to 1951 +

Act Aug. 28, 1950, ch. 809, title I, § 110, 64 Stat. 523, provided that:

+
“In any case in which— +
“(1) +
an individual has been employed at any time prior to 1951 by organizations enumerated in the first sentence of section 101(12) of the Internal Revenue Code [1939].
+
+
“(2) +
the service performed by such individual during the time he was so employed constituted agricultural labor as defined in section 209(l) of the Social Security Act [former subsec. (l) of this section] and section 1426(h) of the Internal Revenue Code [1939], as in effect prior to the enactment of this Act [Aug. 28, 1950], and such service would, but for the provisions of such sections, have constituted employment for the purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.] and subchapter A of chapter 9 of such Code [1939].
+
+
“(3) +
the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code [1939] have been paid with respect to any part of the remuneration paid to such individual by such organization for such service and the payment of such taxes by such organization has been made in good faith upon the assumption that such service did not constitute agricultural labor as so defined, and
+
+
“(4) +
no refund of such taxes has been obtained,
+
+
the amount of such remuneration with respect to which such taxes have been paid shall be deemed to constitute remuneration for employment as defined in section 209(b) of the Social Security Act [former subsec. (b) of this section] as in effect prior to the enactment of this Act [Aug. 28, 1950] (but it shall not constitute wages for purposes of deductions under section 203 of such Act [42 U.S.C. 403] for months for which benefits under title II of such Act [42 U.S.C. 401 et seq.] have been certified and paid prior to the enactment of this act.”
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Refunds or Credits for Overpayments +

Act Apr. 20, 1948, ch. 222, § 3, 62 Stat. 195, provided that:

“If any amount paid prior to the date of the enactment of this Act [Apr. 20, 1948] constitutes an overpayment of tax solely by reason of an amendment made by this Act [amending this section], no refund or credit shall be made or allowed with respect to the amount of such overpayment.”
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42 U.S. Code § 410 - Definitions relating to employment

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+For the purposes of this subchapter— +
(a) EmploymentThe term “employment” means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include— +
(1) +
Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;
+
+
(2) +
Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;
+
+
(3) +
(A) +
Service performed by a child under the age of 18 in the employ of his father or mother;
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+
(B) Service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if— +
(i) +
the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and
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+
(ii) +
a son, daughter, stepson, or stepdaughter of such employer is living in the home, and
+
+
(iii) +
the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;
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(4) +
Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;
+
+
(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service— +
(A) +
would be excluded from the term “employment” for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and
+
+
(B) is performed by an individual who— +
(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause— +
(I) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,
+
+
(II) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),
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+
(III) +
if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),
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+
(IV) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and
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+
(V) +
if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 5323(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or
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+
+
(ii) +
is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);
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+
+
except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—
+
(C) +
service performed as the President or Vice President of the United States,
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+
(D) service performed— +
(i) +
in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,
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+
(ii) +
as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or
+
+
(iii) +
in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,
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+
+
(E) +
service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,
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+
(F) +
service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,
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+
(G) any other service in the legislative branch of the Federal Government if such service— +
(i) +
is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or
+
+
(ii) +
is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or
+
+
(iii) +
is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,
+
+
and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual’s pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or
+
+
(H) service performed by an individual— +
(i) +
on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees’ Retirement System Open Enrollment Act of 1997 [1] to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, or
+
+
(ii) +
on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];
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(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed— +
(A) +
in a penal institution of the United States by an inmate thereof;
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+
(B) +
by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or
+
+
(C) +
by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;
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+
+
(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of— +
(A) +
service included under an agreement under section 418 of this title,
+
+
(B) +
service which, under subsection (k), constitutes covered transportation service,
+
+
(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter— +
(i) +
any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and
+
+
(ii) +
the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,
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(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed— +
(i) +
in a hospital or penal institution by a patient or inmate thereof;
+
+
(ii) +
by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;
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+
(iii) +
by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or
+
+
(iv) +
by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,
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+
+
(E) +
service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or
+
+
(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed— +
(i) +
by an individual who is employed to relieve such individual from unemployment;
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+
(ii) +
in a hospital, home, or other institution by a patient or inmate thereof;
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(iii) +
by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;
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(iv) +
by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or
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+
(v) +
by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;
+
+
for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term “retirement system” has the meaning given such term by section 418(b)(4) of this title;
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(8) +
(A) +
Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;
+
+
(B) +
Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);
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+
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(9) +
Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;
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(10) Service performed in the employ of— +
(A) +
a school, college, or university, or
+
+
(B) +
an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;
+
+
if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;
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(11) +
Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
+
+
(12) Service performed in the employ of an instrumentality wholly owned by a foreign government— +
(A) +
If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and
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+
(B) +
If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;
+
+
+
(13) +
Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;
+
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(14) +
(A) +
Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;
+
+
(B) +
Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;
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+
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(15) +
Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes “employment” under subsection (r);
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+
(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which— +
(A) +
such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,
+
+
(B) +
the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and
+
+
(C) +
the amount of such individual’s share depends on the amount of the agricultural or horticultural commodities produced;
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+
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(17) +
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052.
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(18) +
Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;
+
+
(19) +
Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;
+
+
(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which— +
(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration— +
(i) +
which does not exceed $100 per trip;
+
+
(ii) +
which is contingent on a minimum catch; and
+
+
(iii) +
which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,
+
+
+
(B) +
such individual receives a share of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and
+
+
(C) +
the amount of such individual’s share depends on the amount of the boat’s (or boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,
+
+
but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;
+
+
(21) Domestic service in a private home of the employer which— +
(A) +
is performed in any year by an individual under the age of 18 during any portion of such year; and
+
+
(B) +
is not the principal occupation of such employee; or
+
+
+
(22) +
Service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 418a of this title.
+
+
For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.
+
+
(b) Included and excluded service +
+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a).

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(c) American vessel +
+

The term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

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(d) American aircraft +
+

The term “American aircraft” means an aircraft registered under the laws of the United States.

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(e) American employer +
(1) +
The term “American employer” means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.
+
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(2) +
(A) +
If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.
+
+
(B) For purposes of this paragraph— +
(i) +
The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.
+
+
(ii) The term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that— +
(I) +
“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and
+
+
(II) +
the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.
+
+
A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).
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+
(C) +
Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.
+
+
+
+
(f) Agricultural laborThe term “agricultural labor” includes all service performed— +
(1) +
On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
+
+
(2) +
In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.
+
+
(3) +
In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) [2] of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.
+
+
(4) +
(A) +
In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.
+
+
(B) +
In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.
+
+
+
(5) +
On a farm operated for profit if such service is not in the course of the employer’s trade or business.
+
+
The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.
+
+
(g) Farm +
+

The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+
+
+
(h) State +
+

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+
+
+
(i) United States +
+

The term “United States” when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+
+
+
(j) EmployeeThe term “employee” means— +
(1) +
any officer of a corporation; or
+
+
(2) +
any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or
+
+
(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person— +
(A) +
as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;
+
+
(B) +
as a full-time life insurance salesman;
+
+
(C) +
as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or
+
+
(D) +
as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;
+
+
if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.
+
+
+
(k) Covered transportation service +
(1) +
Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.
+
+
(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if— +
(A) +
any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or
+
+
(B) +
no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;
+
+
except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—
+
(C) +
became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and
+
+
(D) +
prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,
+
+
the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.
+
+
(3) +
All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.
+
+
(4) For the purposes of this subsection— +
(A) +
The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.
+
+
(B) +
A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.
+
+
(C) +
The term “political subdivision” includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.
+
+
+
+
(l) Service in uniformed services +
(1) Except as provided in paragraph (4), the term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include— +
(A) +
service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and
+
+
(B) +
service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.
+
+
+
(2) +
The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, except that it shall also include “active duty for training” as described in paragraph (22) of such section.
+
+
(3) +
The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.
+
+
(4) +
(A) +
Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,[3] with respect to all such service which is so creditable.
+
+
(B) +
In any case where benefits under this subchapter are already payable on the basis of such individual’s wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual’s wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual’s wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.
+
+
+
+
(m) Member of a uniformed serviceThe term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps [4] of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes— +
(1) +
a retired member of any of those services;
+
+
(2) +
a member of the Fleet Reserve or Fleet Marine Corps Reserve;
+
+
(3) +
a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;
+
+
(4) +
a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and
+
+
(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service— +
(A) +
who has been provisionally accepted for such duty; or
+
+
(B) +
who, under the Military Selective Service Act [50 U.S.C. 3801 et seq.], has been selected for active military, naval, or air service;
+
+
and has been ordered or directed to proceed to such place.
+
+
The term does not include a temporary member of the Coast Guard Reserve.
+
+
(n) Crew leader +
+

The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+
+
+
(o) Peace Corps volunteer service +
+

The term “employment” shall, notwithstanding the provisions of subsection (a), include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+
+
+
(p) Medicare qualified government employment +
(1) For purposes of sections 426 and 426–1 of this title, the term “medicare qualified government employment” means any service which would constitute “employment” as defined in subsection (a) of this section but for the application of the provisions of— +
(A) +
subsection (a)(5), or
+
+
(B) +
subsection (a)(7), except as provided in paragraphs (2) and (3).
+
+
+
(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed— +
(A) +
by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,
+
+
(B) +
in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,
+
+
(C) +
by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,
+
+
(D) +
by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or
+
+
(E) +
by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.
+
+
As used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in section 418(b) of this title.
+
+
(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if— +
(A) +
such service would be excluded from the term “employment” for purposes of this section if paragraph (1)(B) did not apply;
+
+
(B) such service is performed by an individual— +
(i) +
who was performing substantial and regular service for remuneration for that employer before April 1, 1986,
+
+
(ii) +
who is a bona fide employee of that employer on March 31, 1986, and
+
+
(iii) +
whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and
+
+
+
(C) +
the employment relationship with that employer has not been terminated after March 31, 1986.
+
+
+
(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)— +
(A) +
all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and
+
+
(B) +
all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).
+
+
+
+
(q) Treatment of real estate agents and direct sellers +
+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+
+
+
(r) Service in employ of international organizations by certain transferred Federal employees +
(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute “employment” if— +
(A) +
immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” as defined in subsection (a), and
+
+
(B) +
such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.
+
+
+
(2) For purposes of this subsection: +
(A) +
The term “Federal agency” means an agency, as defined in section 3581(1) of title 5.
+
+
(B) +
The term “international organization” has the meaning provided such term by section 3581(3) of title 5.
+
+
+
+
(Aug. 14, 1935, ch. 531, title II, § 210, as added Aug. 10, 1946, ch. 951, title II, § 201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, § 104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, § 506(a), formerly § 505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Pub. L. 87–345, § 3, Oct. 3, 1961, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, § 101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§ 104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, § 402(a), 70 Stat. 870; Pub. L. 85–840, title III, § 311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; Pub. L. 86–70, § 32(c)(2), June 25, 1959, 73 Stat. 149; Pub. L. 86–168, title I, § 104(h), title II, § 202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, § 30(c)(2), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§ 103(c)–(f), (j)(2)(A), (B), 104(a), Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87–256, § 110(e)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87–293, title II, § 202(b)(1), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title III, §§ 311(a)(3), (4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90–248, title I, § 123(a), title IV, § 403(a), Jan. 2, 1968, 81 Stat. 844, 931; Pub. L. 92–603, title I, §§ 123(a)(1), 128(a), 129(a)(1), Oct. 30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93–445, title III, § 311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–455, title XII, § 1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94–563, § 1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, § 351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–600, title VII, § 703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97–248, title II, §§ 269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 560; Pub. L. 97–448, title III, § 309(b)(23), Jan. 12, 1983, 96 Stat. 2410; Pub. L. 98–21, title I, §§ 101(a), 102(a), title III, §§ 321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 120, 121; Pub. L. 98–369, div. B, title VI, §§ 2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 1157, 1162, 1170; Pub. L. 99–221, § 3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XIII, §§ 13205(b)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 316, 327; Pub. L. 99–335, title III, § 304(a), June 6, 1986, 100 Stat. 606; Pub. L. 99–514, title XVIII, §§ 1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 2935; Pub. L. 100–203, title IX, §§ 9001(a)(1), 9004(a), 9005(a), 9023(a), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–288, 1330–295; Pub. L. 100–647, title I, § 1001(d)(2)(E), title VIII, §§ 8015(b)(1), (c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791–3793; Pub. L. 101–239, title X, § 10201(b)(1), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, § 11332(a), Nov. 5, 1990, 104 Stat. 1388–469; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–572, title IX, § 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–178, title II, § 204(d), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, § 107(a)(4), title III, §§ 303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Pub. L. 103–387, § 2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, § 1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 105–61, title VI, § 642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–33, title XI, § 11246(b)(2)(B), as added Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 108–203, title IV, § 423(c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 109–280, title VIII, § 854(c)(9), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 110–245, title III, § 302(b), June 17, 2008, 122 Stat. 1648; Pub. L. 110–458, title I, § 108(k)(2), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–243, § 2(b)(1), Sept. 20, 2018, 132 Stat. 2895; Pub. L. 117–328, div. T, title VII, § 702(b)(3), Dec. 29, 2022, 136 Stat. 5404.)
+
+
 +
+
+ +
+

[1]  So in original. Probably should be followed by a comma.

[2]  See References in Text note below.

[3]  So in original. The comma probably should not appear.

[4]  See Change of Name note below.
+
Editorial Notes
+
+References in Text +

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§ 4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, which is classified principally to subchapter XVIII (§ 288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

Section 1141j(g) of title 12, referred to in subsec. (f)(3), was redesignated section 1141j(f) by Pub. L. 110–246, title I, § 1610, June 18, 2008, 122 Stat. 1746.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§ 3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+
+
Constitutionality +

For information regarding the constitutionality of certain provisions of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.

+
+
Amendments +

2022—Subsec. (a)(5)(E). Pub. L. 117–328 inserted “or special trial judge” before “of the United States Tax Court”.

+

2018—Subsec. (a)(22). Pub. L. 115–243 added par. (22).

+

2014—Subsec. (a)(17). Pub. L. 113–295 struck out par. (17) which read as follows: “Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;”.

+

2008—Subsec. (a)(5)(E). Pub. L. 110–458 struck out “or special trial judge” before “of the United States Tax Court”.

+

Subsec. (e). Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

+

2006—Subsec. (a)(5)(E). Pub. L. 109–280 inserted “or special trial judge” before “of the United States Tax Court”.

+

2004—Subsec. (f)(5). Pub. L. 108–203 struck out “or is domestic service in a private home of the employer” before period at end.

+

1998—Subsec. (a)(7)(D). Pub. L. 105–277 added Pub. L. 105–33, § 11246(b)(2)(B). See 1997 Amendment note below.

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “section 2157 of title 50,”.

+

Subsec. (a)(7)(D). Pub. L. 105–33, § 11246(b)(2)(B), as added by Pub. L. 105–277, inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5)” after “United States” in introductory provisions.

+

1996—Subsec. (a). Pub. L. 104–188, § 1116(a)(2)(A), inserted at end “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

+

Subsec. (a)(20)(A). Pub. L. 104–188, § 1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

+

1994—Subsec. (a). Pub. L. 103–296, § 321(c)(6)(C), substituted “1986” for “1954” after “Code of” in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, § 321(a)(13), made technical amendment to reference to section 5323(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, § 303(a)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, § 321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(10)(B). Pub. L. 103–296, § 321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (a)(15). Pub. L. 103–296, § 319(b)(3), inserted before semicolon at end “, except service which constitutes ‘employment’ under subsection (r)”.

+

Subsec. (a)(19). Pub. L. 103–296, § 320(b), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner receives” for “he receives” in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, § 303(b)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsecs. (p)(4), (q). Pub. L. 103–296, § 321(c)(6)(D), substituted “1986” for “1954” after “Code of”.

+

Subsec. (r). Pub. L. 103–296, § 319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted “section 2157 of title 50” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted “3121(l)(6)” for “3121(l)(8)” in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, § 8015(c)(1), in provision following subpar. (B) inserted “any such service performed on or after any date on which such individual performs” after “with respect to”.

+

Subsec. (a)(5)(H). Pub. L. 100–647, § 8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;”.

+

Subsec. (a)(19). Pub. L. 100–647, § 1001(d)(2)(E), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

+

Subsec. (a)(20). Pub. L. 100–647, § 8016(a)(4)(B), (C), amended Pub. L. 99–272, § 13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, § 9005(a)(1), substituted “18” for “twenty-one”.

+

Pub. L. 100–203, § 9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, § 9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, § 9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: “Service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

+

Subsec. (l)(1). Pub. L. 100–203, § 9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (4) of this subsection, the term ‘employment’ shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

+

Subsec. (p). Pub. L. 100–203, § 9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, § 1883(a)(4), substituted “any other service” for “Any other service”.

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, § 13303(c)(2), as amended by Pub. L. 100–647, § 8016(a)(4)(B), (C), substituted “Service (other than service described in paragraph (3)(A)) performed” for “Service performed” in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, § 13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: “For purposes of sections 426 and 426–1 of this title, the term ‘medicare qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section.”

+

Subsec. (p)(2)(E). Pub. L. 99–514, § 1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, § 1895(b)(19), struck out quotation marks before “(A)”.

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, § 2661(j), struck out the second comma after “such affiliate”.

+

Subsec. (a)(1). Pub. L. 98–369, § 2663(a)(7)(A), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)”.

+

Subsec. (a)(5)(B). Pub. L. 98–369, § 2601(a)(1), in amending subpar. (B) generally, substituted “(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,” for “(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),”, added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, § 2601(a)(2)(A), (B), in provisions following “except that this paragraph shall not apply with respect to—” redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, § 2601(a)(2)(A), (C), in provisions following “except that this paragraph shall not apply with respect to—” redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following “chapter 38 of title 5”, cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, § 2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, § 2603(a)(1), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, § 2663(a)(7)(C), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (a)(10)(B). Pub. L. 98–369, § 2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (a)(19). Pub. L. 98–369, § 2663(a)(7)(D), struck out the comma after “; or”.

+

Subsec. (l)(2). Pub. L. 98–369, § 2663(a)(7)(E), substituted “paragraph (21) of section 101 of title 38” for “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

+

Subsec. (l)(3). Pub. L. 98–369, § 2663(a)(7)(F), substituted “paragraph (23) of such section 101” for “such section 102”.

+

Subsec. (l)(4)(A). Pub. L. 98–369, § 2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (m). Pub. L. 98–369, § 2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted “a reserve component as defined in section 101(27) of title 38” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act” and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, § 2663(a)(7)(G)(iii), substituted “military, naval, or air” for “military or naval” wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, § 2663(a)(7)(G)(iv), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

+

1983—Subsec. (a). Pub. L. 98–21, § 322(a)(1), added cl. (C) and struck out “either” before “A” in provisions preceding par. (1).

+

Pub. L. 98–21, § 321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code “an American employer” for “a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)”, and “affiliate” for “subsidiary” after “with respect to such”.

+

Pub. L. 98–21, § 323(a)(2), substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, § 101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;”.

+

Subsec. (a)(6). Pub. L. 98–21, § 101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

“(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

“(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

“(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

“(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

“(ii) in the legislative branch;

+

“(iii) in a penal institution of the United States by an inmate thereof;

+

“(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

“(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

+

Subsec. (a)(8). Pub. L. 98–21, § 102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted “this paragraph” for “this subparagraph”.

+

Subsec. (p). Pub. L. 98–21, § 101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, § 269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, § 278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted “Secretary of Transportation” for “Secretary of the Treasury”.

+

1977—Subsec. (a)(10). Pub. L. 95–216, § 351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, § 351(a)(1), substituted “year” for “quarter”.

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted “(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))” after “section 3121(k) of the Internal Revenue Code of 1954” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted “section 231b(i) of title 45” for “section 228c–1 of title 45” and struck out “, as provided in section 228c–1(p)(2) of title 45” after “notify the Secretary of Health, Education, and Welfare”.

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, § 128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, § 123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, § 129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, § 123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, § 403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, § 403(a)(2), substituted “subchapter III of chapter 83 of title 5” for “the Civil Service Retirement Act”.

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, § 403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, § 311(a)(3), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

+

Subsec. (a)(7)(D). Pub. L. 89–97, § 317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, § 311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, § 104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, § 103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, § 103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, § 103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted “includes the District of Columbia and” for “includes Hawaii, the District of Columbia, and”.

+

Subsec. (i). Pub. L. 86–778, § 103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia.”

+

Subsecs. (j) to (o). Pub. L. 86–778, § 103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (k) to (o) as (j) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

+

1958—Subsec. (a)(1). Pub. L. 85–840, § 311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, § 312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, § 104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, § 104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, § 104(b)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§ 104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, § 105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, § 101(m), included within definition of “employment” service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, § 101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, § 101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, § 101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, § 101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, § 101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted “by an individual” after “Service performed” and “and if such service is covered by a retirement system established by such instrumentality;” after “December 31, 1950.”

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, § 101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, § 101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, § 101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, § 101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, § 505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+
+
Statutory Notes and Related Subsidiaries
+
+Change of Name +

“United States magistrate judge” substituted for “United States magistrate” in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of this title.

+
+
Effective Date of 2014 Amendment +

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code.

+
+
Effective Date of 2008 Amendment +

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 110–245 applicable to services performed in calendar months beginning more than 30 days after June 17, 2008, see section 302(c) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1998 Amendment +

Amendment by Pub. L. 105–277 effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, Pub. L. 105–33, see section 101(h) [title VIII, § 805] of Pub. L. 105–277, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1997 Amendment +

Amendment by Pub. L. 105–33 applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see section 11246(b)(4) of Pub. L. 105–33, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1996 Amendment +

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1994 Amendment +

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, § 303(e), Aug. 15, 1994, 108 Stat. 1520, provided that:

“The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995.”
+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+
+
Effective Date of 1992 Amendment +

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+
+
Effective Date of 1990 Amendment +

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1989 Amendment +

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+
+
Effective Date of 1988 Amendment +

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees’ Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+
+
Effective Date of 1987 Amendment +

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1986 Amendment +

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Pub. L. 99–272, title XIII, § 13205(d)(2), Apr. 7, 1986, 100 Stat. 318, provided that:

+
“(A) In general.— +
The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.
+
+
“(B) Treatment of certain disabilities.— +
For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [42 U.S.C. 1395c et seq.] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986.”
+
+
+
+
Effective Date of 1985 Amendment +

Pub. L. 99–221, § 3(c), Dec. 26, 1985, 99 Stat. 1736, provided that:

“The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983.”
+
+
Effective Date of 1984 Amendment +

Pub. L. 98–369, div. B, title VI, § 2601(f), July 18, 1984, 98 Stat. 1127, provided that:

“Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983.”
+

Pub. L. 98–369, div. B, title VI, § 2603(e), July 18, 1984, 98 Stat. 1130, provided that:

“The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983.”
+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective Date of 1983 Amendment +

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+
+
Effective Date of 1982 Amendment +

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+
+
Effective Date of 1978 Amendment +

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1977 Amendment +

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+
+
Effective Date of 1976 Amendment +

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1974 Amendment +

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+
+
Effective Date of 1972 Amendment +

Pub. L. 92–603, title I, § 128(c), Oct. 30, 1972, 86 Stat. 1358, provided that:

“The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972].”
+

Pub. L. 92–603, title I, § 129(b), Oct. 30, 1972, 86 Stat. 1359, provided that:

“The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972.”
+
+
Effective Date of 1968 Amendment +

Pub. L. 90–248, title I, § 123(c), Jan. 2, 1968, 81 Stat. 845, provided that:

“The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967.”
+
+
Effective Date of 1965 Amendment +

Pub. L. 89–97, title III, § 311(c), July 30, 1965, 79 Stat. 381, provided that:

“The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965.”
+

Pub. L. 89–97, title III, § 317(g), July 30, 1965, 79 Stat. 390, provided that:

“The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [42 U.S.C. 401 et seq., 1395c et seq.] extended to the officers and employees coming under the provisions of such amendments.”
+
+
Effective Date of 1961 Amendment +

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1960 Amendment +

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, § 104(c), Sept. 13, 1960, 74 Stat. 942, provided that:

“The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960.”
+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+
+
Effective Date of 1959 Amendment +

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, § 203(c), Aug. 18, 1959, 73 Stat. 390.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, § 47(d), June 25, 1959, 73 Stat. 153.

+
+
Effective Date of 1958 Amendment +

Pub. L. 85–840, title III, § 311(b), Aug. 28, 1958, 72 Stat. 1035, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”
+

Pub. L. 85–840, title III, § 312(b), Aug. 28, 1958, 72 Stat. 1035, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(k)(1)] after the date of enactment of this Act [Aug. 28, 1958].”
+
+
Effective Date of 1956 Amendment +

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see Act Aug. 1, 1956, ch. 837, title VI, § 603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, § 104(i), 70 Stat. 826, as amended by Pub. L. 92–603, title I, § 125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+
“(1) +
The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.
+
+
“(2) +
(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if— +
“(i) [Repealed. Pub. L. 92–603, title I, § 125(b), Oct. 30, 1972, 86 Stat. 1357.] +
+
+
“(ii) +
in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.
+
+
+
“(B) [Repealed. Pub. L. 92–603, title I, § 125(b), Oct. 30, 1972, 86 Stat. 1357.] +
+
+
“(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if— +
“(i) +
the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare [now Health and Human Services], and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [42 U.S.C. 401 et seq.]; and
+
+
“(ii) +
such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.
+
+
+
“(D) +
The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C).”
+
+
+
+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+
+
Effective Date of 1954 Amendment +

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+
+
Effective Date of 1950 Amendment +

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+
+
Line Item Veto +

Pub. L. 105–61, title VI, § 642(d)(1), Oct. 10, 1997, 111 Stat. 1319, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+
+
Repeals: Amendments and Application of Amendments Unaffected +

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+
+
Construction of 2018 Amendment +

Nothing in amendment by Pub. L. 115–243 to be construed to affect application of any Federal income tax withholding requirements under Title 26, Internal Revenue Code, see section 2(c) of Pub. L. 115–243, set out as a note under section 3121 of Title 26.

+
+
+Transfer of Functions +

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title 6.

+
+
Plan Amendments Not Required Until January 1, 1989 +

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, set out as a note under section 401 of Title 26, Internal Revenue Code.

+
+
Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 +

Pub. L. 98–369, div. B, title VI, § 2601(c), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“For purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees].”
+
+
Qualification and Requalification of Federal Employees for Benefits +

Pub. L. 98–369, div. B, title VI, § 2601(d), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, § 2, title XVIII, § 1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+
“(1) Any individual who— +
“(A) +
was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)]), and
+
+
“(B) +
(i) +
received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or
+
+
“(ii) +
otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,
+
+
+
shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.
+
+
“(2) +
An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.
+
+
“(3) +
If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual’s service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.
+
+
“(4) +
The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code.”
+
+
+

[Pub. L. 99–514, title XVIII, § 1883(a)(5), Oct. 22, 1986, 100 Stat. 2916, provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+
+
Services Performed for Nonprofit Organizations by Federal Employees +

Pub. L. 98–369, div. B, title VI, § 2601(e), July 18, 1984, 98 Stat. 1127, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) +
For purposes of section 210(a)(5) of the Social Security Act [42 U.S.C. 410(a)(5)] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.
+
+
“(2) +
For purposes of section 203 of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also ‘employment’ for purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.], shall be considered to be ‘covered service’.”
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Accrued Federal Retirement Entitlements; Reduction Prohibited +

Pub. L. 98–21, title I, § 101(e), Apr. 20, 1983, 97 Stat. 70, provided that:

“Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families.”
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Coverage of Federal Home Loan Bank Employees +

Pub. L. 92–603, title I, § 125(a), Oct. 30, 1972, 86 Stat. 1357, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+“The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(6)(B)(ii)], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective— +
“(1) +
with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and
+
+
“(2) +
in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [26 U.S.C. 3101, 3111] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [26 U.S.C. 3122] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph.”
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Covered Employment Not Counted Under Other Federal Retirement Systems +

Act Sept. 1, 1954, ch. 1206, title I, § 115, 68 Stat. 1087, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, § 1, Dec. 31, 1970, 84 Stat. 1875. Pub. L. 91–630, § 2, Dec. 31, 1970, 84 Stat. 1875, provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on Jan. 1, 1971.

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Termination of War and Emergencies +

Joint Res. July 25, 1947, ch. 327, § 3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

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Executive Documents
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+Change of Name +

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, § 4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

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+ + + + + + + + + + + + + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/lii_42_411.html b/data/external/snapshots/income_resources_ce1_v1/lii_42_411.html new file mode 100644 index 00000000..898fb167 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/lii_42_411.html @@ -0,0 +1,1268 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 42 U.S. Code § 411 - Definitions relating to self-employment | U.S. Code | US Law | LII / Legal Information Institute + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

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42 U.S. Code § 411 - Definitions relating to self-employment

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+For the purposes of this subchapter— +
(a) Net earnings from self-employmentThe term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss— +
(1) +
There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 3833(2) of title 16 [1] to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;
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(2) +
There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest benefits [2] or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;
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(3) +
There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;
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(4) +
The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;
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+
(5) +
(A) +
If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;
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(B) +
If any portion of a partner’s distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;
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(6) +
A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;
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(7) +
An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;
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(8) +
The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;
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(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner’s death, if— +
(A) +
such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and
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+
(B) +
no obligation exists (as of the close of the partnership’s taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and
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(C) +
such partner’s share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership’s taxable year referred to in subparagraph (A);
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(10) +
The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;
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(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of— +
(A) +
the taxpayer’s net earnings from self-employment for the taxable year (determined without regard to this paragraph), and
+
+
(B) +
one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;
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(12) +
There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;
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(13) +
In the case of church employee income, the special rules of subsection (i)(1) shall apply;
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(14) +
There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);
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(15) +
The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and
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(16) +
Notwithstanding the preceding provisions of this subsection, each spouse’s share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.
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If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—
+
(i) +
in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 66⅔ percent of such gross income; or
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+
(ii) +
in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and
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+
(iii) +
in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 66⅔ percent of his distributive share of such gross income (after such gross income has been so reduced); or
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+
(iv) +
in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.
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For purposes of the preceding sentence, gross income means—
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(v) +
in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and
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+
(vi) +
in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;
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and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.
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The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g), or by a partnership of which an individual is a member on a regular basis as defined in subsection (g), but only if such individual’s net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 66⅔ percent of the sum (in such taxable year) of such individual’s gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.
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(b) Self-employment incomeThe term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include— +
(1) That part of the net earnings from self-employment which is in excess of— +
(A) +
For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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+
(B) +
For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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+
(C) +
For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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(D) +
For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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(E) +
For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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(F) +
For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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(G) +
For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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(H) +
For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and
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(I) +
For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or
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(2) +
The net earnings from self-employment, if such net earnings for the taxable year are less than $400.
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An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2).
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(c) Trade or businessThe term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include— +
(1) +
The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;
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(2) The performance of service by an individual as an employee, other than— +
(A) +
service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,
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(B) +
service described in section 410(a)(16) of this title,
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(C) +
service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,
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(D) +
service described in paragraph (4) of this subsection,
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(E) +
service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,
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(F) +
service described in section 410(a)(20) of this title, and
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(G) +
service described in section 410(a)(8)(B) of this title;
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(3) +
The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;
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(4) +
The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;
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(5) +
The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or
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(6) +
The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.
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+
The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.
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(d) Partnership and partner +
+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

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(e) Taxable year +
+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

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(f) Partner’s taxable year ending as result of deathIn computing a partner’s net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner’s distributive share of the partnership’s ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection— +
(1) +
in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and
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(2) +
the term “deceased partner’s distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.
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(g) Regular basis +
+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

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(h) Option dealers and commodity dealers +
(1) In determining the net earnings from self-employment of any options dealer or commodities dealer— +
(A) +
notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer’s activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and
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(B) +
the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.
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(2) For purposes of this subsection— +
(A) +
The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.
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+
(B) +
The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.
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(C) +
The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.
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(i) Church employee income +
(1) In applying subsection (a)— +
(A) +
church employee income shall not be reduced by any deduction;
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+
(B) +
church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.
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(2) +
(A) Subsection (b)(2) shall be applied separately— +
(i) +
to church employee income, and
+
+
(ii) +
to other net earnings from self-employment.
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+
+
(B) +
In applying subsection (b)(2) to church employee income, “$100” shall be substituted for “$400”.
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(3) +
Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11), and paragraph (1) shall be applied before determining the amount so allowable.
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+
(4) +
For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).
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(j) Codification of treatment of certain termination payments received by former insurance salesmenNothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if— +
(1) +
such amount is received after termination of such individual’s agreement to perform such services for such company,
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+
(2) +
such individual performs no services for such company after such termination and before the close of such taxable year,
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(3) +
such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and
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(4) the amount of such payment— +
(A) +
depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and
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(B) +
does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).
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(k) Upper and lower limitsFor purposes of subsection (a)— +
(1) +
The lower limit for any taxable year is the sum of the amounts required under section 413(d) of this title for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.
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(2) +
The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.
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+
+
(Aug. 14, 1935, ch. 531, title II, § 211, as added Aug. 28, 1950, ch. 809, title I, § 104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, § 221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§ 101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§ 104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, § 5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, § 102(b), title III, § 313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§ 103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, § 227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§ 311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§ 108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, § 203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, § 203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§ 121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, § 203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, § 5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, § 10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, § 1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, § 313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, § 703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, § 124(c)(3), title III, §§ 322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, § 102(c)(2), div. B, title VI, §§ 2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§ 1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§ 9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, § 1011B(b)(4), title III, § 3043(b), title VIII, § 8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§ 5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, § 107(a)(4), title III, §§ 319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, § 922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§ 422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, § 8215(b)(2), May 25, 2007, 121 Stat. 194; Pub. L. 110–234, title IV, § 4115(c)(1)(A)(i), (B)(iii), title XV, §§ 15301(b), 15352(b)(1), (2), May 22, 2008, 122 Stat. 1109, 1501, 1526; Pub. L. 110–246, § 4(a), title IV, § 4115(c)(1)(A)(i), (B)(iii), title XV, §§ 15301(b), 15352(b)(1), (2), June 18, 2008, 122 Stat. 1664, 1870, 2263, 2288.)
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+
 +
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+ +
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[1]  See References in Text note below.

[2]  So in original. Probably should be “coupons”. See 2008 Amendment note below.
+
Editorial Notes
+
+References in Text +

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

Section 3833(2) of title 16, referred to in subsec. (a)(1), was in the original a reference to “section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2))”, which is section 1233(2) of Pub. L. 99–198, and which was classified to section 3833(2) of Title 16, Conservation, prior to the general amendment of section 1233 by Pub. L. 113–79, title II, § 2004, Feb. 7, 2014, 128 Stat. 715. As so amended, the substance of former section 1233(2) now appears in section 1233(a)(2), which is classified to section 3833(a)(2) of Title 16.

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+
Codification +

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

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+
Amendments +

2008—Subsec. (a). Pub. L. 110–246, § 15352(b)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing and “the lower limit” for “$1,600” wherever appearing.

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Subsec. (a)(1). Pub. L. 110–246, § 15301(b), inserted “, and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title” after “crop shares”.

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Subsec. (a)(2). Pub. L. 110–246, § 4115(c)(1)(A)(i), (B)(iii), substituted “benefits” for “coupons”.

+

Subsec. (k). Pub. L. 110–246, § 15352(b)(2), added subsec. (k).

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

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2004—Subsec. (a)(5)(A). Pub. L. 108–203, § 425(a), substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;”.

+

Subsec. (a)(7). Pub. L. 108–203, § 422(a), inserted “, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires” before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, § 424(a), substituted “section 162(l)” for “section 162(m)”.

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1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

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1994—Subsec. (a). Pub. L. 103–296, § 321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, § 321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, § 321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

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Subsec. (c)(1). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

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Subsec. (c)(2)(C). Pub. L. 103–296, § 319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

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Subsec. (c)(3), (6). Pub. L. 103–296, § 321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

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Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, § 321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

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1990—Subsec. (a). Pub. L. 101–508, § 5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, § 5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

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Subsec. (b). Pub. L. 101–508, § 5130(a)(2), made technical correction to directory language of Pub. L. 98–21, § 322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, § 8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

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Subsec. (a)(14). Pub. L. 100–647, § 3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, § 1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

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1987—Subsec. (a). Pub. L. 100–203, § 9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, § 9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

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Subsec. (a)(8). Pub. L. 100–203, § 9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, § 1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

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“(B) the provisions of subsection (b)(2) of this section shall not apply; and

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“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

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Subsec. (b). Pub. L. 99–514, § 1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2).”

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Subsec. (c)(2)(G). Pub. L. 99–514, § 1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, § 1882(b)(2)(A), added subsec. (i).

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1984—Subsec. (a). Pub. L. 98–369, § 2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, § 2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

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Subsec. (a)(3). Pub. L. 98–369, § 2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, § 2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, § 2603(d)(1), added par. (13).

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Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, § 2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

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Subsec. (c). Pub. L. 98–369, § 2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

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Subsec. (c)(2)(G). Pub. L. 98–369, § 2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, § 2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, § 2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, § 2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, § 102(c)(2), added subsec. (h).

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1983—Subsec. (a)(10). Pub. L. 98–21, § 323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, § 323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, § 124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, § 322(b)(1), as amended by Pub. L. 101–508, § 5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, § 703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, § 703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

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Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§ 121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, § 203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, § 203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, § 121(a)(2), added subsec. (g).

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1971—Subsec. (b)(1)(E). Pub. L. 92–5, § 203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, § 203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, § 118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, § 108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, § 115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, § 122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

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Subsec. (c)(2)(E). Pub. L. 90–248, § 122(a)(2), added subpar. (E).

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1965—Subsec. (a). Pub. L. 89–97, § 312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, § 320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, § 320(a)(2)(B), added subpar. (D).

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Subsec. (c). Pub. L. 89–97, § 311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, § 319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, § 103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

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Subsec. (a)(8). Pub. L. 86–778, § 103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

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Subsec. (b). Pub. L. 86–778, § 103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

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Subsec. (c)(2). Pub. L. 86–778, § 106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, § 102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, § 313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, § 106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 66⅔ percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

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Subsec. (a)(1). Act Aug. 1, 1956, § 104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

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Subsec. (a)(7)(B). Act Aug. 1, 1956, § 104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, § 104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, § 104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, § 101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, § 101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, § 101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

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Subsec. (a)(4) to (6). Act Sept. 1, 1954, § 101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, § 101(d)(3), added par. (7).

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Subsec. (a). Act Sept. 1, 1954, § 101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, § 104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, § 101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

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Subsec. (c)(2). Act Sept. 1, 1954, § 101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, § 101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

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+
Statutory Notes and Related Subsidiaries
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Effective Date of 2008 Amendment +

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Amendment by section 4115(c)(1)(A)(i), (B)(iii) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

+

Amendment by section 15301(b) of Pub. L. 110–246 applicable to payments made after Dec. 31, 2007, see section 15301(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 15352(b)(1), (2) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

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+
Effective Date of 2007 Amendment +

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+
+
Effective Date of 2004 Amendment +

Pub. L. 108–203, title IV, § 422(b), Mar. 2, 2004, 118 Stat. 536, provided that:

“The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”
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+
Effective Date of 1997 Amendment +

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1994 Amendment +

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1990 Amendment +

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, § 322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, § 1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1988 Amendment +

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+
+
Effective Date of 1987 Amendment +

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1986 Amendment +

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+
+
Effective Date of 1984 Amendment +

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective and Termination Dates of 1983 Amendment +

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Pub. L. 98–21, title III, § 323(b)(2)(B), Apr. 20, 1983, 97 Stat. 121, provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+
+
Effective Date of 1978 Amendment +

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1977 Amendment +

Pub. L. 95–216, title III, § 313(c), Dec. 20, 1977, 91 Stat. 1536, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”
+
+
Effective Date of 1974 Amendment +

Pub. L. 93–368, § 10(c), Aug. 7, 1974, 88 Stat. 422, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”
+
+
Effective Date of 1973 Amendment +

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+
+
Effective Date of 1972 Amendment +

Pub. L. 92–603, title I, § 121(c), Oct. 30, 1972, 86 Stat. 1354, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”
+

Pub. L. 92–603, title I, § 124(c), Oct. 30, 1972, 86 Stat. 1357, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”
+

Pub. L. 92–603, title I, § 140(c), Oct. 30, 1972, 86 Stat. 1366, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”
+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+
+
Effective Date of 1971 Amendment +

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+
+
Effective Date of 1968 Amendment +

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+
+
Effective Date of 1965 Amendment +

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Pub. L. 89–97, title III, § 312(c), July 30, 1965, 79 Stat. 381, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”
+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+
+
Effective Date of 1964 Amendment +

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1960 Amendment +

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, § 106(c), Sept. 13, 1960, 74 Stat. 946, provided that:

“The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [42 U.S.C. 403], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”
+
+
Effective Date of 1958 Amendment +

Pub. L. 85–840, title III, § 313(b), Aug. 28, 1958, 72 Stat. 1036, provided that:

+“The amendment made by subsection (a) [amending this section] shall apply— +
“(1) +
with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and
+
+
“(2) +
with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [26 U.S.C. 1402 note] are met.”
+
+
+
+
Effective Date of 1957 Amendment +

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1956 Amendment +

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Act Aug. 1, 1956, ch. 836, title I, § 106(b), 70 Stat. 829, provided that:

“The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”
+
+
Effective Date of 1954 Amendment +

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+
+
Effective Date of 1950 Amendment +

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see act Sept. 23, 1950, ch. 994, title II, § 221(k), 64 Stat. 947.

+
+
Plan Amendments Not Required Until January 1, 1989 +

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+
+
Treaty Obligations +

Act Sept. 23, 1950, ch. 994, title II, § 214, 64 Stat. 937, provided that:

“No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”
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+ + + + + + + + + + + + + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/lii_42_413.html b/data/external/snapshots/income_resources_ce1_v1/lii_42_413.html new file mode 100644 index 00000000..905f87ed --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/lii_42_413.html @@ -0,0 +1,960 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 42 U.S. Code § 413 - Quarter and quarter of coverage | U.S. Code | US Law | LII / Legal Information Institute + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

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42 U.S. Code § 413 - Quarter and quarter of coverage

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(a) DefinitionsFor the purposes of this subchapter— +
(1) +
The term “quarter”, and the term “calendar quarter”, mean a period of three calendar months ending on March 31, June 30, September 30, or December 31.
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(2) +
(A) The term “quarter of coverage” means— +
(i) +
for calendar years before 1978, and subject to the provisions of subparagraph (B), a quarter in which an individual has been paid $50 or more in wages (except wages for agricultural labor paid after 1954) or for which he has been credited (as determined under section 412 of this title) with $100 or more of self-employment income; and
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(ii) +
for calendar years after 1977, and subject to the provisions of subparagraph (B), each portion of the total of the wages paid and the self-employment income credited (pursuant to section 412 of this title) to an individual in a calendar year which equals the amount required for a quarter of coverage in that calendar year (as determined under subsection (d)), with such quarter of coverage being assigned to a specific calendar quarter in such calendar year only if necessary in the case of any individual who has attained age 62 or died or is under a disability and the requirements for insured status in subsection (a) or (b) of section 414 of this title, the requirements for entitlement to a computation or recomputation of his primary insurance amount, or the requirements of paragraph (3) of section 416(i) of this title would not otherwise be met.
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(B) Notwithstanding the provisions of subparagraph (A)— +
(i) +
no quarter after the quarter in which an individual dies shall be a quarter of coverage, and no quarter any part of which is included in a period of disability (other than the initial quarter and the last quarter of such period) shall be a quarter of coverage;
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(ii) +
if the wages paid to an individual in any calendar year equal $3,000 in the case of a calendar year before 1951, or $3,600 in the case of a calendar year after 1950 and before 1955, or $4,200 in the case of a calendar year after 1954 and before 1959, or $4,800 in the case of a calendar year after 1958 and before 1966, or $6,600 in the case of a calendar year after 1965 and before 1968, or $7,800 in the case of a calendar year after 1967 and before 1972, or $9,000 in the case of the calendar year 1972, or $10,800 in the case of the calendar year 1973, or $13,200 in the case of the calendar year 1974, or an amount equal to the contribution and benefit base (as determined under section 430 of this title) in the case of any calendar year after 1974 and before 1978 with respect to which such contribution and benefit base is effective, each quarter of such year shall (subject to clauses (i) and (v)) be a quarter of coverage;
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(iii) +
if an individual has self-employment income for a taxable year, and if the sum of such income and the wages paid to him during such year equals $3,600 in the case of a taxable year beginning after 1950 and ending before 1955, or $4,200 in the case of a taxable year ending after 1954 and before 1959, or $4,800 in the case of a taxable year ending after 1958 and before 1966, or $6,600 in the case of a taxable year ending after 1965 and before 1968, or $7,800 in the case of a taxable year ending after 1967 and before 1972, or $9,000 in the case of a taxable year beginning after 1971 and before 1973, or $10,800 in the case of a taxable year beginning after 1972 and before 1974, or $13,200 in the case of a taxable year beginning after 1973 and before 1975, or an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for the calendar year in the case of any taxable year beginning in any calendar year after 1974 and before 1978, each quarter any part of which falls in such year shall (subject to clauses (i) and (v)) be a quarter of coverage;
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(iv) +
if an individual is paid wages for agricultural labor in a calendar year after 1954 and before 1978, then, subject to clauses (i) and (v), (I) the last quarter of such year which can be but is not otherwise a quarter of coverage shall be a quarter of coverage if such wages equal or exceed $100 but are less than $200; (II) the last two quarters of such year which can be but are not otherwise quarters of coverage shall be quarters of coverage if such wages equal or exceed $200 but are less than $300; (III) the last three quarters of such year which can be but are not otherwise quarters of coverage shall be quarters of coverage if such wages equal or exceed $300 but are less than $400; and (IV) each quarter of such year which is not otherwise a quarter of coverage shall be a quarter of coverage if such wages are $400 or more;
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(v) +
no quarter shall be counted as a quarter of coverage prior to the beginning of such quarter;
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(vi) +
not more than one quarter of coverage may be credited to a calendar quarter; and
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(vii) +
no more than four quarters of coverage may be credited to any calendar year after 1977.
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If in the case of an individual who has attained age 62 or died or is under a disability and who has been paid wages for agricultural labor in a calendar year after 1954 and before 1978, the requirements for insured status in subsection (a) or (b) of section 414 of this title, the requirements for entitlement to a computation or recomputation of his primary insurance amount, or the requirements of paragraph (3) of section 416(i) of this title are not met after assignment of quarters of coverage to quarters in such year as provided in clause (iv) of the preceding sentence, but would be met if such quarters of coverage were assigned to different quarters in such year, then such quarters of coverage shall instead be assigned, for purposes only of determining compliance with such requirements, to such different quarters. If, in the case of an individual who did not die prior to January 1, 1955, and who attained age 62 (if a woman) or age 65 (if a man) or died before July 1, 1957, the requirements for insured status in section 414(a)(3) of this title are not met because of his having too few quarters of coverage but would be met if his quarters of coverage in the first calendar year in which he had any covered employment had been determined on the basis of the period during which wages were earned rather than on the basis of the period during which wages were paid (any such wages paid that are reallocated on an earned basis shall not be used in determining quarters of coverage for subsequent calendar years), then upon application filed by the individual or his survivors and satisfactory proof of his record of wages earned being furnished by such individual or his survivors, the quarters of coverage in such calendar year may be determined on the basis of the periods during which wages were earned.
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(b) Crediting of wages paid in 1937 +
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With respect to wages paid to an individual in the six-month periods commencing either January 1, 1937, or July 1, 1937; (A) if wages of not less than $100 were paid in any such period, one-half of the total amount thereof shall be deemed to have been paid in each of the calendar quarters in such period; and (B) if wages of less than $100 were paid in any such period, the total amount thereof shall be deemed to have been paid in the latter quarter of such period, except that if in any such period, the individual attained age sixty-five, all of the wages paid in such period shall be deemed to have been paid before such age was attained.

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(c) Alternative method for determining quarters of coverage with respect to wages in period from 1937 to 1950 +
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For purposes of sections 414(a) and 415(d) of this title, an individual shall be deemed to have one quarter of coverage for each $400 of his total wages prior to 1951 (as defined in section 415(d)(1)(C) of this title), except where such individual is not a fully insured individual on the basis of the number of quarters of coverage so derived plus the number of quarters of coverage derived from the wages and self-employment income credited to such individual for periods after 1950.

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(d) Amount required for a quarter of coverage +
(1) +
The amount of wages and self-employment income which an individual must have in order to be credited with a quarter of coverage in any year under subsection (a)(2)(A)(ii) shall be $250 in the calendar year 1978 and the amount determined under paragraph (2) of this subsection for years after 1978.
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(2) The Commissioner of Social Security shall, on or before November 1 of 1978 and of every year thereafter, determine and publish in the Federal Register the amount of wages and self-employment income which an individual must have in order to be credited with a quarter of coverage in the succeeding calendar year. The amount required for a quarter of coverage shall be the larger of— +
(A) +
the amount in effect in the calendar year in which the determination under this subsection is made, or
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+
(B) +
the product of the amount prescribed in paragraph (1) which is required for a quarter of coverage in 1978 and the ratio of the national average wage index (as defined in section 409(k)(1) of this title) for the calendar year before the year in which the determination under this paragraph is made to the national average wage index (as so defined) for 1976,
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with such product, if not a multiple of $10, being rounded to the next higher multiple of $10 where such amount is a multiple of $5 but not of $10 and to the nearest multiple of $10 in any other case.
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(Aug. 14, 1935, ch. 531, title II, § 213, as added Aug. 28, 1950, ch. 809, title I, § 104(a), 64 Stat. 492, 504; amended July 18, 1952, ch. 945, §§ 3(a), 66 Stat. 770; Sept. 1, 1954, ch. 1206, title I, §§ 104(c), 106(a), 108(b), 68 Stat. 1078, 1084; Aug. 1, 1956, ch. 836, title I, § 105(c), 70 Stat. 828; Pub. L. 85–840, title I, § 102(c), Aug. 28, 1958, 72 Stat. 1019; Pub. L. 86–442, § 3, Apr. 22, 1960, 74 Stat. 82; Pub. L. 86–778, title II, § 206(a), Sept. 13, 1960, 74 Stat. 949; Pub. L. 87–64, title I, § 102(c)(2)(A), (3)(B), June 30, 1961, 75 Stat. 134, 135; Pub. L. 89–97, title III, § 320(a)(3), July 30, 1965, 79 Stat. 393; Pub. L. 90–248, title I, §§ 108(a)(3), 155(b)(1), Jan. 2, 1968, 81 Stat. 834, 865; Pub. L. 92–5, title II, § 203(a)(3), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, § 203(a)(3), July 1, 1972, 86 Stat. 418; Pub. L. 93–66, title II, § 203(a)(3), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, § 5(a)(3), Dec. 31, 1973, 87 Stat. 953; Pub. L. 95–216, title III, §§ 351(c), 352(a), (b), Dec. 20, 1977, 91 Stat. 1550, 1552; Pub. L. 96–473, § 6(c), Oct. 19, 1980, 94 Stat. 2265; Pub. L. 98–369, div. B, title VI, § 2663(a)(9), July 18, 1984, 98 Stat. 1164; Pub. L. 101–239, title X, § 10208(b)(2)(A), (B), (d)(2)(A)(i), Dec. 19, 1989, 103 Stat. 2477, 2478, 2480; Pub. L. 101–508, title V, § 5117(c)(1), Nov. 5, 1990, 104 Stat. 1388–278; Pub. L. 103–296, title I, § 107(a)(4), title III, § 321(a)(15), (e)(2)(A), Aug. 15, 1994, 108 Stat. 1478, 1536, 1539.)
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Editorial Notes
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Amendments +

1994—Subsec. (c). Pub. L. 103–296, § 321(a)(15), substituted “sections” for “section” before “414(a) and 415(d) of this title”.

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Subsec. (d)(2). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” in introductory provisions.

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Subsec. (d)(2)(B). Pub. L. 103–296, § 321(e)(2)(A), substituted “national average wage index” for “deemed average total wages” before “(as defined in” and “the national average wage index (as so defined) for 1976,” for “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a)(1) of this title) reported to the Secretary of the Treasury or his delegate for 1976 (as published in the Federal Register in accordance with section 415(a)(1)(D) of this title),”.

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1990—Subsec. (c). Pub. L. 101–508 inserted “and 415(d)” after “section 414(a)” and substituted “except where such individual is not a fully insured individual on the basis of the number of quarters of coverage so derived plus the number of quarters of coverage derived from the wages and self-employment income credited to such individual for periods after 1950.” for “except where—

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“(1) such individual is not a fully insured individual on the basis of the number of quarters of coverage so derived plus the number of quarters of coverage derived from the wages and self-employment income credited to him for periods after 1950, or

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“(2) such individual’s elapsed years (for purposes of section 414(a)(1) of this title) are less than 7.”

+

1989—Subsec. (d)(2)(B). Pub. L. 101–239, § 10208(b)(2)(A), (B), substituted “the deemed average total wages (as defined in section 409(k)(1) of this title)” for “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a)(1) of this title) reported to the Secretary of the Treasury or his delegate” and “(as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a)(1) of this title)” for “(as so defined and computed)”.

+

Pub. L. 101–239, § 10208(d)(2)(A)(i), substituted “409(a)(1)” for “409(a)”.

+

1984—Subsec. (a)(1). Pub. L. 98–369, § 2663(a)(9)(A), substituted “mean” for “means”.

+

Subsec. (a)(2)(B)(ii). Pub. L. 98–369, § 2663(a)(9)(B), substituted “equal $3,000” for “equal to $3,000”.

+

1980—Subsec. (a)(2)(A). Pub. L. 96–473 substituted reference to quarter of coverage, for reference to quarters of coverage.

+

1977—Subsec. (a)(2). Pub. L. 95–216, §§ 351(c), 352(a), substituted provisions relating to factors respecting definition of “quarters of coverage” for calendar years before 1978, subject to the provisions of subpar. (B) of this par., and for calendar years after 1977, subject to the provisions of subpar. (B) of this par., for provisions relating to factors respecting definition of “quarter of coverage” as a quarter in which the individual has been paid $50 or more in wages (except wages for agricultural labor paid after 1954) or for which he has been credited (as determined under section 412 of this title) with $100 or more of self-employment income.

+

Subsec. (d). Pub. L. 95–216, § 352(b), added subsec. (d).

+

1973—Subsec. (a)(2)(ii), (iii). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”, in cls. (ii) and (iii).

+

1972—Subsec. (a)(2)(ii). Pub. L. 92–336, § 203(a)(3)(A), inserted provisions for determining a quarter of coverage based on amounts earned as wages after 1971 and before 1975, and amounts equal to the contribution and benefit base in the case of any calendar year after 1974 with respect to which such contribution and benefit base is effective.

+

Subsec. (a)(2)(iii). Pub. L. 92–336, § 203(a)(3)(B), inserted provisions for determining a quarter of coverage based on amounts earned as wages after 1971 and before 1975, and amounts equal to the contribution and benefit base which is effective for the calendar year in the case of any taxable year beginning in any calendar year after 1974.

+

1971—Subsec. (a)(2)(ii). Pub. L. 92–5, § 203(a)(3)(A), substituted “after 1967 and before 1972, or $9,000 in the case of a calendar year after 1971” for “after 1967”.

+

Subsec. (a)(2)(iii). Pub. L. 92–5, § 203(a)(3)(B), substituted “after 1967 and beginning before 1972, or $9,000 in the case of a taxable year beginning after 1971” for “after 1967”.

+

1968—Subsec. (a)(2)(ii). Pub. L. 90–248, § 108(a)(3)(A), inserted “and before 1968, or $7,800 in the case of a calendar year after 1967” after “1965”.

+

Subsec. (a)(2)(iii). Pub. L. 90–248, § 108(a)(3)(B), inserted “and before 1968, or $7,800 in the case of a taxable year ending after 1967” after “1965”.

+

Subsec. (c). Pub. L. 90–248, § 155(b)(1), added subsec. (c).

+

1965—Subsec. (a)(2)(ii). Pub. L. 89–97, § 320(a)(3)(A), substituted “after 1958 and before 1966, or $6,600 in the case of a calendar year after 1965” for “after 1958”.

+

Subsec. (a)(2)(iii). Pub. L. 89–97, § 320(a)(3)(B), substituted “after 1958 and before 1966, or $6,600 in the case of a taxable year ending after 1965” for “after 1958”.

+

1961—Subsec. (a). Pub. L. 87–64 substituted “has attained age 62” for “has attained retirement age”, and “who attained age 62 (if a woman) or age 65 (if a man)” for “who attained retirement age”.

+

1960—Subsec. (a)(2). Pub. L. 86–778 required each quarter of a calendar year before 1951 to be counted as a quarter of coverage if the individual received wages equal to $3,000 in the calendar year.

+

Pub. L. 86–442 inserted sentence in cl. (B) to permit the quarters of coverage in a calendar year to be determined on the basis of the periods during which wages were earned in the case of individuals who did not die prior to Jan. 1, 1955, and who attained retirement age or died before July 1, 1957, who did not meet the requirements for insured status because of having too few quarters of coverage but who would meet the requirements if the quarters of coverage in the first calendar year in which they had any covered employment had been determined on the basis of the period during which wages were earned rather than on the basis of the period during which wages were paid.

+

1958—Subsec. (a)(2)(B). Pub. L. 85–840 inserted “and before 1959, or $4,800 in the case of a calendar year after 1958” after “after 1954” in cl. (ii), and “and before 1959, or $4,800 in the case of a taxable year ending after 1958” after “after 1954” in cl. (iii).

+

1956—Subsec. (a)(2)(B)(iv). Act Aug. 1, 1956, substituted “if such wages equal or exceed $100 but are less than $200” for “if such wages are less than $200”.

+

1954—Subsec. (a)(2)(A). Act Sept. 1, 1954, § 106(a)(1), redefined “quarter of coverage,” in the case of quarters occurring before 1951, to exclude any quarter any part of which was included in a period of disability, other than the initial quarter of such period, and which provided that any quarter any part of which was included in a period of disability, other than the first quarter of such period, could not be counted as a quarter of coverage in a calendar year in which wages of $3,000 or more were paid.

+

Subsec. (a)(2)(B). Act Sept. 1, 1954, § 104(c), provided that for calendar years after 1954 an individual shall be credited with a quarter of coverage for each quarter of the year if his wages for the year equal $4,200 and he shall be credited with a quarter of coverage for each quarter of a taxable year ending after 1954 in which the sum of his wages and self-employment income equal $4,200.

+

Act Sept. 1, 1954, § 108(b), provided for crediting quarters of coverage on basis of annual amounts of wages received for agricultural labor.

+

Subsec. (a)(2)(B)(i). Act Sept. 1, 1954, § 106(a)(2), redefined “quarter of coverage”, for quarters occurring after 1950, to exclude any quarter any part of which was included in a period of disability, other than the first and last quarters of such period.

+

1952—Subsec. (a)(2)(A). Act July 18, 1952, § 3(a)(1), redefined “quarter of coverage”.

+

Subsec. (a)(2)(B)(i). Act July 18, 1952, § 3(a)(2), inserted “and no quarter any part of which was included in a period of disability (other than the initial quarter and the last quarter of such period) shall be a quarter of coverage”.

+

Subsec. (a)(2)(B)(iii). Act July 18, 1952, § 3(a)(3), substituted “shall (subject to clause (i) of this subparagraph) be a quarter of coverage” for “shall be a quarter of coverage”.

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 1994 Amendment +

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+
+
Effective Date of 1990 Amendment +

Pub. L. 101–508, title V, § 5117(c)(3), Nov. 5, 1990, 104 Stat. 1388–278, provided that:

+“The amendments made by this subsection [amending this section and provisions set out as a note below] shall apply only with respect to individuals who— +
“(A) +
make application for benefits under section 202 of the Social Security Act [42 U.S.C. 402] after the 18-month period following the month in which this Act is enacted [November 1990], and
+
+
“(B) +
are not entitled to benefits under section 227 or 228 of such Act [42 U.S.C. 427, 428] for the month in which such application is made.”
+
+
+
+
Effective Date of 1989 Amendment +

Amendment by section 10208(b)(2)(A), (B) of Pub. L. 101–239 applicable with respect to computation of average total wage amounts (under amended provisions) for calendar years after 1990, see section 10208(c) of Pub. L. 101–239, set out as a note under section 430 of this title.

+
+
Effective Date of 1984 Amendment +

Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective Date of 1977 Amendment +

Amendment by section 351(c) of Pub. L. 95–216 effective Jan. 1, 1978, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Pub. L. 95–216, title III, § 352(c), Dec. 20, 1977, 91 Stat. 1552, provided that:

“The amendments made by this section [amending this section] shall be effective January 1, 1978.”
+
+
Effective Date of 1973 Amendment +

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+
+
Effective Date of 1972 Amendment +

Amendment by section 203(a)(3)(A) of Pub. L. 92–336 applicable only with respect to remuneration paid after December 1972, and amendment by section 203(a)(3)(B) of Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+
+
Effective Date of 1971 Amendment +

Amendment by section 203(a)(3)(A) of Pub. L. 92–5 applicable only with respect to remuneration paid after December 1971, and amendment by section 203(a)(3)(B) of Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+
+
Effective Date of 1968 Amendment +

Amendment by section 108(a)(3)(A) of Pub. L. 90–248 applicable only with respect to remuneration paid after December 1967, and amendment by section 108(a)(3)(B) applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Pub. L. 90–248, title I, § 155(b)(2), Jan. 2, 1968, 81 Stat. 866, as amended by Pub. L. 101–508, title V, § 5117(c)(2), Nov. 5, 1990, 104 Stat. 1388–278, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply only in the case of an individual who applies for benefits under section 202(a) of the Social Security Act [42 U.S.C. 402(a)] after the date of the enactment of this Act [Jan. 2, 1968], or who dies without being entitled to benefits under section 202(a) or 223 of the Social Security Act [42 U.S.C. 402(a), 423].”
+
+
Effective Date of 1965 Amendment +

Amendment by section 320(a)(3)(A) of Pub. L. 89–97 applicable with respect to remuneration paid after December, 1965, and amendment by section 320(a)(3)(B) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1961 Amendment +

Amendment by Pub. L. 87–64 applicable with respect to monthly benefits for months beginning on or after August 1, 1961 based on applications filed in or after March 1961, and with respect to lump-sum death payments under title II of the Social Security Act (42 U.S.C. 401 et seq.) in the case of deaths on or after August 1, 1961, see sections 102(f) and 109 of Pub. L. 87–64, set out as notes under section 402 of this title.

+
+
Effective Date of 1960 Amendment +

Pub. L. 86–778, title II, § 206(b), Sept. 13, 1960, 74 Stat. 949, provided that:

+
“(1) Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply only in the case of monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.], and the lump-sum death payment under section 202 of such Act [42 U.S.C. 402], based on the wages and self-employment income of an individual— +
“(A) +
who becomes entitled to benefits under section 202(a) or 223 of such Act [42 U.S.C. 402(a), 423] on the basis of an application filed in or after the month in which this Act is enacted [September 1960]; or
+
+
“(B) +
who is (or would, but for the provisions of section 215(f)(6) of the Social Security Act [42 U.S.C. 415(f)(6)], be) entitled to a recomputation of his primary insurance amount under section 215(f)(2)(A) of such Act on the basis of an application filed in or after the month in which this Act is enacted [September 1960]; or
+
+
“(C) +
who dies without becoming entitled to benefits under section 202(a) or 223 of the Social Security Act [42 U.S.C. 402(a), 423], and (unless he dies a currently insured individual but not a fully insured individual (as those terms are defined in section 214 of such Act [42 U.S.C. 414])) without leaving any individual entitled (on the basis of his wages and self-employment income) to survivor’s benefits or a lump-sum death payment under section 202 of such Act [42 U.S.C. 402] on the basis of an application filed prior to the month in which this Act is enacted [September 1960]; or
+
+
“(D) +
who dies in or after the month in which this Act is enacted [September 1960] and whose survivors are (or would, but for the provisions of section 215(f)(6) of the Social Security Act [42 U.S.C. 415(f)(6)], be) entitled to a recomputation of his primary insurance amount under section 215(f)(4)(A) of such Act; or
+
+
“(E) +
who dies prior to the month in which this Act is enacted [September 1960] and (i) whose survivors are (or would, but for the provisions of section 215(f)(6) of the Social Security Act, be) entitled to a recomputation of his primary insurance amount under section 215(f)(4)(A) of such Act [42 U.S.C. 415(f)(4)(A)], and (ii) on the basis of whose wages and self-employment income no individual was entitled to survivor’s benefits or a lump-sum death payment under section 202 of such Act [42 U.S.C. 402] on the basis of an application filed prior to the month in which this Act is enacted [September 1960] (and no individual was entitled to such a benefit, without the filing of an application, for any month prior to the month in which this Act is enacted [September 1960]); or
+
+
“(F) +
who files an application for a recomputation under section 102(f)(2)(B) of the Social Security Amendments of 1954 [set out as a note under section 415 of this title] in or after the month in which this Act is enacted [September 1960] and is (or would, but for the fact that such recomputation would not result in a higher primary insurance amount, be) entitled to have his primary insurance amount recomputed under such subparagraph; or
+
+
“(G) +
who dies and whose survivors are (or would, but for the fact that such recomputation would not result in a higher primary insurance amount for such individual, be) entitled, on the basis of an application filed in or after the month in which this Act [September 1960] is enacted, to have his primary insurance amount recomputed under section 102(f)(2)(B) of the Social Security Amendments of 1954 [set out as a note under section 415 of this title].
+
+
+
“(2) +
The amendment made by subsection (a) [amending this section] shall also be applicable in the case of applications for disability determination under section 216(i) of the Social Security Act [42 U.S.C. 416(i)] filed in or after the month in which this Act is enacted [September 1960].
+
+
“(3) +
Notwithstanding any other provisions of this subsection, in the case of any individual who would not be a fully insured individual under section 214(a) of the Social Security Act [42 U.S.C. 414(a)] except for the enactment of this section, no benefits shall be payable on the basis of his wages and self-employment income for any month prior to the month in which this Act is enacted [September 1960].”
+
+
+

Pub. L. 86–442, § 3, Apr. 22, 1960, 74 Stat. 82, provided in part that:

“This amendment [amending this section] shall be applicable in the case of monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after June 1957, and in the case of the lump-sum death payments under such title, with respect to deaths occurring after such month; the requirements for filing applications for such benefits and payments within certain time limits, as prescribed in sections 202(i) and 202(j) of such title [42 U.S.C. 402(i), (j)], shall not apply if an application is filed within the one-year period beginning with the first day of the month after the month in which this Act is enacted [April 1960].”
+
+
Effective Date of 1954 Amendment +

Act Sept. 1, 1954, ch. 1206, title I, § 106(h), 68 Stat. 1083, provided that:

“Notwithstanding the provisions of section 215(f)(1) of the Social Security Act [42 U.S.C. 415(f)(1)], the amendments made by subsections (a), (b), (c), (d), (e), and (f) of this section [amending this section and sections 414 to 417 of this title and section 228e of Title 45, Railroads] shall apply with respect to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after June 1955, and with respect to lump-sum death payments under such title in the case of deaths occurring after June 1955; but no recomputation of benefits by reason of such amendments shall be regarded as a recomputation for purposes of section 215(f) of the Social Security Act [42 U.S.C. 415(f)].”
+
+
Effective and Termination Date of 1952 Amendment +

Act July 18, 1952, ch. 945, § 3(f), 66 Stat. 773, provided that:

“Notwithstanding the provisions of section 215(f)(1) of the Social Security Act [42 U.S.C. 415(f)(1)], the amendments made by subsections (a), (b), (c), and (d) of this section [amending this section and sections 414 to 416, 420, and 421 of this title] shall apply to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after June 1953, and to lump-sum death payments under such title in the case of deaths occurring after June 1953; but no recomputation of benefits by reason of such amendments shall be regarded as a recomputation for purposes of section 215(f) of the Social Security Act [42 U.S.C. 415(f)].”
+

Act July 18, 1952, ch. 945, § 3(g), 66 Stat. 773, provided that:

“Notwithstanding the preceding provisions of this section and the amendments made thereby [amending this section and sections 414 to 416, 420, and 421 of this title], such provisions and amendments shall cease to be in effect at the close of June 30, 1953, and after such amendments cease to be in effect any provision of law amended thereby shall be in full force and effect as though this Act had not been enacted.”
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+ + + + + + + + + + + + + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/lii_42_418.html b/data/external/snapshots/income_resources_ce1_v1/lii_42_418.html new file mode 100644 index 00000000..5798ea30 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/lii_42_418.html @@ -0,0 +1,1510 @@ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 42 U.S. Code § 418 - Voluntary agreements for coverage of State and local employees | U.S. Code | US Law | LII / Legal Information Institute + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

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42 U.S. Code § 418 - Voluntary agreements for coverage of State and local employees

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(a) Purpose of agreement +
(1) +
The Commissioner of Social Security shall, at the request of any State, enter into an agreement with such State for the purpose of extending the insurance system established by this subchapter to services performed by individuals as employees of such State or any political subdivision thereof. Each such agreement shall contain such provisions, not inconsistent with the provisions of this section, as the State may request.
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+
(2) +
Notwithstanding section 410(a) of this title, for the purposes of this subchapter the term “employment” includes any service included under an agreement entered into under this section.
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(b) DefinitionsFor the purposes of this section— +
(1) +
The term “State” does not include the District of Columbia, Guam, or American Samoa.
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(2) +
The term “political subdivision” includes an instrumentality of (A) a State, (B) one or more political subdivisions of a State, or (C) a State and one or more of its political subdivisions.
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(3) +
The term “employee” includes an officer of a State or political subdivision.
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(4) +
The term “retirement system” means a pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof.
+
+
(5) +
The term “coverage group” means (A) employees of the State other than those engaged in performing service in connection with a proprietary function; (B) employees of a political subdivision of a State other than those engaged in performing service in connection with a proprietary function; (C) employees of a State engaged in performing service in connection with a single proprietary function; or (D) employees of a political subdivision of a State engaged in performing service in connection with a single proprietary function. If under the preceding sentence an employee would be included in more than one coverage group by reason of the fact that he performs service in connection with two or more proprietary functions or in connection with both a proprietary function and a nonproprietary function, he shall be included in only one such coverage group. The determination of the coverage group in which such employee shall be included shall be made in such manner as may be specified in the agreement. Persons employed under section 709 of title 32, who elected under section 6 of the National Guard Technicians Act of 1968 to remain covered by an employee retirement system of, or plan sponsored by, a State or the Commonwealth of Puerto Rico, shall, for the purposes of this chapter, be employees of the State or the Commonwealth of Puerto Rico and (notwithstanding the preceding provisions of this paragraph), shall be deemed to be a separate coverage group. For purposes of this section, individuals employed pursuant to an agreement, entered into pursuant to section 1624 of title 7 or section 499n of title 7, between a State and the United States Department of Agriculture to perform services as inspectors of agricultural products may be deemed, at the option of the State, to be employees of the State and (notwithstanding the preceding provisions of this paragraph) shall be deemed to be a separate coverage group.
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(c) Services covered +
(1) +
An agreement under this section shall be applicable to any one or more coverage groups designated by the State.
+
+
(2) +
In the case of each coverage group to which the agreement applies, the agreement must include all services (other than services excluded by or pursuant to subsection (d) or paragraph (3), (5), or (6) of this subsection) performed by individuals as members of such group.
+
+
(3) Such agreement shall, if the State requests it, exclude (in the case of any coverage group) any one or more of the following: +
(A) +
All services in any class or classes of (i) elective positions, (ii) part-time positions, or (iii) positions the compensation for which is on a fee basis;
+
+
(B) +
All services performed by individuals as members of a coverage group in positions covered by a retirement system on the date such agreement is made applicable to such coverage group, but only in the case of individuals who, on such date (or, if later, the date on which they first occupy such positions), are not eligible to become members of such system and whose services in such positions have not already been included under such agreement pursuant to subsection (d)(3).
+
+
+
(4) +
The Commissioner of Social Security shall, at the request of any State, modify the agreement with such State so as to (A) include any coverage group to which the agreement did not previously apply, or (B) include, in the case of any coverage group to which the agreement applies, services previously excluded from the agreement; but the agreement as so modified may not be inconsistent with the provisions of this section applicable in the case of an original agreement with a State. A modification of an agreement pursuant to clause (B) of the preceding sentence may apply to individuals to whom paragraph (3)(B) of this subsection is applicable (whether or not the previous exclusion of the service of such individuals was pursuant to such paragraph), but only if such individuals are, on the effective date specified in such modification, ineligible to be members of any retirement system or if the modification with respect to such individuals is pursuant to subsection (d)(3).
+
+
(5) +
Such agreement shall, if the State requests it, exclude (in the case of any coverage group) any agricultural labor, or service performed by a student, designated by the State. This paragraph shall apply only with respect to service which is excluded from employment by any provision of section 410(a) of this title other than paragraph (7) of such section and service the remuneration for which is excluded from wages by subparagraph (B) of section 409(a)(7) of this title.
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(6) Such agreement shall exclude— +
(A) +
service performed by an individual who is employed to relieve him from unemployment,
+
+
(B) +
service performed in a hospital, home, or other institution by a patient or inmate thereof,
+
+
(C) +
covered transportation service (as determined under section 410(k) of this title),
+
+
(D) +
service (other than agricultural labor or service performed by a student) which is excluded from employment by any provision of section 410(a) of this title other than paragraph (7) of such section,
+
+
(E) +
service performed by an individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency, and
+
+
(F) +
service described in section 410(a)(7)(F) of this title which is included as “employment” under section 410(a) of this title.
+
+
+
(7) +
No agreement may be made applicable (either in the original agreement or by any modification thereof) to service performed by any individual to whom paragraph (3)(B) of this subsection is applicable unless such agreement provides (in the case of each coverage group involved) either that the service of any individual to whom such paragraph is applicable and who is a member of such coverage group shall continue to be covered by such agreement in case he thereafter becomes eligible to be a member of a retirement system, or that such service shall cease to be so covered when he becomes eligible to be a member of such a system (but only if the agreement is not already applicable to such system pursuant to subsection (d)(3)), whichever may be desired by the State.
+
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(8) +
(A) +
Notwithstanding any other provision of this section, the agreement with any State entered into under this section may at the option of the State be modified at any time to exclude service performed by election officials or election workers if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under subparagraph (B) for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year. Any modification of an agreement pursuant to this paragraph shall be effective with respect to services performed in and after the calendar year in which the modification is mailed or delivered by other means to the Commissioner of Social Security.
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(B) For each year after 1999, the Commissioner of Social Security shall adjust the amount referred to in subparagraph (A) at the same time and in the same manner as is provided under section 415(a)(1)(B)(ii) of this title with respect to the amounts referred to in section 415(a)(1)(B)(i) of this title, except that— +
(i) +
for purposes of this subparagraph, 1997 shall be substituted for the calendar year referred to in section 415(a)(1)(B)(ii)(II) of this title, and
+
+
(ii) +
such amount as so adjusted, if not a multiple of $100, shall be rounded to the next higher multiple of $100 where such amount is a multiple of $50 and to the nearest multiple of $100 in any other case.
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The Commissioner of Social Security shall determine and publish in the Federal Register each adjusted amount determined under this subparagraph not later than November 1 preceding the year for which the adjustment is made.
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(d) Positions covered by retirement systems +
(1) +
No agreement with any State may be made applicable (either in the original agreement or by any modification thereof) to any service performed by employees as members of any coverage group in positions covered by a retirement system either (A) on the date such agreement is made applicable to such coverage group, or (B) on September 1, 1954 (except in the case of positions which are, by reason of action by such State or political subdivision thereof, as may be appropriate, taken prior to September 1, 1954, no longer covered by a retirement system on the date referred to in clause (A), and except in the case of positions excluded by paragraph (5)(A) of this subsection). The preceding sentence shall not be applicable to any service performed by an employee as a member of any coverage group in a position (other than a position excluded by paragraph (5)(A) of this subsection) covered by a retirement system on the date an agreement is made applicable to such coverage group if, on such date (or, if later, the date on which such individual first occupies such position), such individual is ineligible to be a member of such system.
+
+
(2) +
It is declared to be the policy of the Congress in enacting the succeeding paragraphs of this subsection that the protection afforded employees in positions covered by a retirement system on the date an agreement under this section is made applicable to service performed in such positions, or receiving periodic benefits under such retirement system at such time, will not be impaired as a result of making the agreement so applicable or as a result of legislative enactment in anticipation thereof.
+
+
(3) Notwithstanding paragraph (1) of this subsection, an agreement with a State may be made applicable (either in the original agreement or by any modification thereof) to service performed by employees in positions covered by a retirement system (including positions specified in paragraph (4) of this subsection but not including positions excluded by or pursuant to paragraph (5)), if the governor of the State, or an official of the State designated by him for the purpose, certifies to the Commissioner of Social Security that the following conditions have been met: +
(A) +
A referendum by secret written ballot was held on the question of whether service in positions covered by such retirement system should be excluded from or included under an agreement under this section;
+
+
(B) +
An opportunity to vote in such referendum was given (and was limited) to eligible employees;
+
+
(C) +
Not less than ninety days’ notice of such referendum was given to all such employees;
+
+
(D) +
Such referendum was conducted under the supervision of the governor or an agency or individual designated by him; and
+
+
(E) +
A majority of the eligible employees voted in favor of including service in such positions under an agreement under this section.
+
+
An employee shall be deemed an “eligible employee” for purposes of any referendum with respect to any retirement system if, at the time such referendum was held, he was in a position covered by such retirement system and was a member of such system, and if he was in such a position at the time notice of such referendum was given as required by clause (C) of the preceding sentence; except that he shall not be deemed an “eligible employee” if, at the time the referendum was held, he was in a position to which the State agreement already applied, or if he was in a position excluded by or pursuant to paragraph (5). No referendum with respect to a retirement system shall be valid for purposes of this paragraph unless held within the two-year period which ends on the date of execution of the agreement or modification which extends the insurance system established by this subchapter to such retirement system, nor shall any referendum with respect to a retirement system be valid for purposes of this paragraph if held less than one year after the last previous referendum held with respect to such retirement system.
+
+
(4) For the purposes of subsection (c) of this section, the following employees shall be deemed to be a separate coverage group— +
(A) +
all employees in positions which were covered by the same retirement system on the date the agreement was made applicable to such system (other than employees to whose services the agreement already applied on such date);
+
+
(B) +
all employees in positions which became covered by such system at any time after such date; and
+
+
(C) +
all employees in positions which were covered by such system at any time before such date and to whose services the insurance system established by this subchapter has not been extended before such date because the positions were covered by such retirement system (including employees to whose services the agreement was not applicable on such date because such services were excluded pursuant to subsection (c)(3)(B)).
+
+
+
(5) +
(A) +
Nothing in paragraph (3) of this subsection shall authorize the extension of the insurance system established by this subchapter to service in any policeman’s or fireman’s position.
+
+
(B) +
At the request of the State, any class or classes of positions covered by a retirement system which may be excluded from the agreement pursuant to paragraph (3) or (5) of subsection (c), and to which the agreement does not already apply, may be excluded from the agreement at the time it is made applicable to such retirement system; except that, notwithstanding the provisions of paragraph (3)(B) of such subsection, such exclusion may not include any services to which such paragraph (3)(B) is applicable. In the case of any such exclusion, each such class so excluded shall, for purposes of this subsection, constitute a separate retirement system in case of any modification of the agreement thereafter agreed to.
+
+
+
(6) +
(A) +
If a retirement system covers positions of employees of the State and positions of employees of one or more political subdivisions of the State, or covers positions of employees of two or more political subdivisions of the State, then, for purposes of the preceding paragraphs of this subsection, there shall, if the State so desires, be deemed to be a separate retirement system with respect to any one or more of the political subdivisions concerned and, where the retirement system covers positions of employees of the State, a separate retirement system with respect to the State or with respect to the State and any one or more of the political subdivisions concerned. Where a retirement system covering positions of employees of a State and positions of employees of one or more political subdivisions of the State, or covering positions of employees of two or more political subdivisions of the State, is not divided into separate retirement systems pursuant to the preceding sentence or pursuant to subparagraph (C), then the State may, for purposes of subsection (e) only, deem the system to be a separate retirement system with respect to any one or more of the political subdivisions concerned and, where the retirement system covers positions of employees of the State, a separate retirement system with respect to the State or with respect to the State and any one or more of the political subdivisions concerned.
+
+
(B) +
If a retirement system covers positions of employees of one or more institutions of higher learning, then, for purposes of such preceding paragraphs there shall, if the State so desires, be deemed to be a separate retirement system for the employees of each such institution of higher learning. For the purposes of this subparagraph, the term “institutions of higher learning” includes junior colleges and teachers colleges. If a retirement system covers positions of employees of a hospital which is an integral part of a political subdivision, then, for purposes of the preceding paragraphs there shall, if the State so desires, be deemed to be a separate retirement system for the employees of such hospital.
+
+
(C) +
For the purposes of this subsection, any retirement system established by the State of Alaska, California, Connecticut, Florida, Georgia, Illinois, Kentucky, Louisiana, Massachusetts, Minnesota, Nevada, New Jersey, New Mexico, New York, North Dakota, Pennsylvania, Rhode Island, Tennessee, Texas, Vermont, Washington, Wisconsin, or Hawaii, or any political subdivision of any such State, which, on, before, or after August 1, 1956, is divided into two divisions or parts, one of which is composed of positions of members of such system who desire coverage under an agreement under this section and the other of which is composed of positions of members of such system who do not desire such coverage, shall, if the State so desires and if it is provided that there shall be included in such division or part composed of members desiring such coverage the positions of individuals who become members of such system after such coverage is extended, be deemed to be a separate retirement system with respect to each such division or part. If, in the case of a separate retirement system which is deemed to exist by reason of subparagraph (A) and which has been divided into two divisions or parts pursuant to the first sentence of this subparagraph, individuals become members of such system by reason of action taken by a political subdivision after coverage under an agreement under this section has been extended to the division or part thereof composed of positions of individuals who desire such coverage, the positions of such individuals who become members of such retirement system by reason of the action so taken shall be included in the division or part of such system composed of positions of members who do not desire such coverage if (i) such individuals, on the day before becoming such members, were in the division or part of another separate retirement system (deemed to exist by reason of subparagraph (A)) composed of positions of members of such system who do not desire coverage under an agreement under this section, and (ii) all of the positions in the separate retirement system of which such individuals so become members and all of the positions in the separate retirement system referred to in clause (i) would have been covered by a single retirement system if the State had not taken action to provide for separate retirement systems under this paragraph.
+
+
(D) +
(i) +
The position of any individual which is covered by any retirement system to which subparagraph (C) is applicable shall, if such individual is ineligible to become a member of such system on August 1, 1956, or, if later, the day he first occupies such position, be deemed to be covered by the separate retirement system consisting of the positions of members of the division or part who do not desire coverage under the insurance system established under this subchapter.
+
+
(ii) +
Notwithstanding clause (i), the State may, pursuant to subsection (c)(4)(B) and subject to the conditions of continuation or termination of coverage provided for in subsection (c)(7), modify its agreement under this section to include services performed by all individuals described in clause (i) other than those individuals to whose services the agreement already applies. Such individuals shall be deemed (on and after the effective date of the modification) to be in positions covered by the separate retirement system consisting of the positions of members of the division or part who desire coverage under the insurance system established under this subchapter.
+
+
+
(E) +
An individual who is in a position covered by a retirement system to which subparagraph (C) is applicable and who is not a member of such system but is eligible to become a member thereof shall, for purposes of this subsection (other than paragraph (8) of this subsection), be regarded as a member of such system; except that, in the case of any retirement system a division or part of which is covered under the agreement (either in the original agreement or by a modification thereof), which coverage is agreed to prior to 1960, the preceding provisions of this subparagraph shall apply only if the State so requests and any such individual referred to in such preceding provisions shall, if the State so requests, be treated, after division of the retirement system pursuant to such subparagraph (C), the same as individuals in positions referred to in subparagraph (F).
+
+
(F) +
In the case of any retirement system divided pursuant to subparagraph (C), the position of any member of the division or part composed of positions of members who do not desire coverage may be transferred to the separate retirement system composed of positions of members who desire such coverage if it is so provided in a modification of such agreement which is mailed, or delivered by other means, to the Commissioner of Social Security prior to 1970 or, if later, the expiration of two years after the date on which such agreement, or the modification thereof making the agreement applicable to such separate retirement system, as the case may be, is agreed to, but only if, prior to such modification or such later modification, as the case may be, the individual occupying such position files with the State a written request for such transfer. Notwithstanding subsection (e)(1), any such modification or later modification, providing for the transfer of additional positions within a retirement system previously divided pursuant to subparagraph (C) to the separate retirement system composed of positions of members who desire coverage, shall be effective with respect to services performed after the same effective date as that which was specified in the case of such previous division.
+
+
(G) For the purposes of this subsection, in the case of any retirement system of the State of Florida, Georgia, Minnesota, North Dakota, Pennsylvania, Washington, or Hawaii which covers positions of employees of such State who are compensated in whole or in part from grants made to such State under subchapter III, there shall be deemed to be, if such State so desires, a separate retirement system with respect to any of the following: +
(i) +
the positions of such employees;
+
+
(ii) +
the positions of all employees of such State covered by such retirement system who are employed in the department of such State in which the employees referred to in clause (i) are employed; or
+
+
(iii) +
employees of such State covered by such retirement system who are employed in such department of such State in positions others than those referred to in clause (i).
+
+
+
+
(7) The certification by the governor (or an official of the State designated by him for the purpose) required under paragraph (3) of this subsection shall be deemed to have been made, in the case of a division or part (created under subparagraph (C) of paragraph (6) of this subsection or the corresponding provision of prior law) consisting of the positions of members of a retirement system who desire coverage under the agreement under this section, if the governor (or the official so designated) certifies to the Commissioner of Social Security that— +
(A) +
an opportunity to vote by written ballot on the question of whether they wish to be covered under an agreement under this section was given to all individuals who were members of such system at the time the vote was held;
+
+
(B) +
not less than ninety days’ notice of such vote was given to all individuals who were members of such system on the date the notice was issued;
+
+
(C) +
the vote was conducted under the supervision of the governor or an agency or individual designated by him; and
+
+
(D) +
such system was divided into two parts or divisions in accordance with the provisions of subparagraphs (C) and (D) of paragraph (6) of this subsection or the corresponding provision of prior law.
+
+
For purposes of this paragraph, an individual in a position to which the State agreement already applied or in a position excluded by or pursuant to paragraph (5) of this subsection shall not be considered a member of the retirement system.
+
+
(8) +
(A) +
Notwithstanding paragraph (1) of this subsection, if under the provisions of this subsection an agreement is, after December 31, 1958, made applicable to service performed in positions covered by a retirement system, service performed by an individual in a position covered by such a system may not be excluded from the agreement because such position is also covered under another retirement system.
+
+
(B) +
Subparagraph (A) shall not apply to service performed by an individual in a position covered under a retirement system if such individual, on the day the agreement is made applicable to service performed in positions covered by such retirement system, is not a member of such system and is a member of another system.
+
+
(C) +
If an agreement is made applicable, prior to 1959, to service in positions covered by any retirement system, the preceding provisions of this paragraph shall be applicable in the case of such system if the agreement is modified to so provide.
+
+
(D) +
Except in the case of State agreements modified as provided in subsection (l) and agreements with interstate instrumentalities, nothing in this paragraph shall authorize the application of an agreement to service in any policeman’s or fireman’s position.
+
+
+
+
(e) Effective date of agreement; retroactive coverage +
(1) +
Any agreement or modification of an agreement under this section shall be effective with respect to services performed after an effective date specified in such agreement or modification; except that such date may not be earlier than the last day of the sixth calendar year preceding the year in which such agreement or modification, as the case may be, is mailed or delivered by other means to the Commissioner of Social Security.
+
+
(2) In the case of service performed by members of any coverage group— +
(A) +
to which an agreement under this section is made applicable, and
+
+
(B) +
with respect to which the agreement, or modification thereof making the agreement so applicable, specifies an effective date earlier than the date of execution of such agreement and such modification, respectively,
+
+
the agreement shall, if so requested by the State, be applicable to such services (to the extent the agreement was not already applicable) performed before such date of execution and after such effective date by any individual as a member of such coverage group if he is such a member on a date, specified by the State, which is earlier than such date of execution, except that in no case may the date so specified be earlier than the date such agreement or such modification, as the case may be, is mailed, or delivered by other means, to the Commissioner of Social Security.
+
+
(3) +
Notwithstanding the provisions of paragraph (2) of this subsection, in the case of services performed by individuals as members of any coverage group to which an agreement under this section is made applicable, and with respect to which there were timely paid in good faith to the Secretary of the Treasury amounts equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1986 had such services constituted employment for purposes of chapter 21 of such Code at the time they were performed, and with respect to which refunds were not obtained, such individuals may, if so requested by the State, be deemed to be members of such coverage group on the date designated pursuant to paragraph (2).
+
+
+
(f) Duration of agreement +
+

No agreement under this section may be terminated, either in its entirety or with respect to any coverage group, on or after April 20, 1983.

+
+
+
(g) Instrumentalities of two or more States +
(1) +
The Commissioner of Social Security may, at the request of any instrumentality of two or more States, enter into an agreement with such instrumentality for the purpose of extending the insurance system established by this subchapter to services performed by individuals as employees of such instrumentality. Such agreement, to the extent practicable, shall be governed by the provisions of this section applicable in the case of an agreement with a State.
+
+
(2) In the case of any instrumentality of two or more States, if— +
(A) +
employees of such instrumentality are in positions covered by a retirement system of such instrumentality or of any of such States or any of the political subdivisions thereof, and
+
+
(B) +
such retirement system is (on, before, or after August 30, 1957) divided into two divisions or parts, one of which is composed of positions of members of such system who are employees of such instrumentality and who desire coverage under an agreement under this section and the other of which is composed of positions of members of such system who are employees of such instrumentality and who do not desire such coverage, and
+
+
(C) +
it is provided that there shall be included in such division or part composed of the positions of members desiring such coverage the positions of employees of such instrumentality who become members of such system after such coverage is extended,
+
+
then such retirement system shall, if such instrumentality so desires, be deemed to be a separate retirement system with respect to each such division or part. An individual who is in a position covered by a retirement system divided pursuant to the preceding sentence and who is not a member of such system but is eligible to become a member thereof shall, for purposes of this subsection, be regarded as a member of such system. Coverage under the agreement of any such individual shall be provided under the same conditions, to the extent practicable, as are applicable in the case of the States to which the provisions of subsection (d)(6)(C) apply. The position of any employee of any such instrumentality which is covered by any retirement system to which the first sentence of this paragraph is applicable shall, if such individual is ineligible to become a member of such system on August 30, 1957, or, if later, the day he first occupies such position, be deemed to be covered by the separate retirement system consisting of the positions of members of the division or part who do not desire coverage under the insurance system established under this subchapter. Services in positions covered by a separate retirement system created pursuant to this subsection (and consisting of the positions of members who desire coverage under an agreement under this section) shall be covered under such agreement on compliance, to the extent practicable, with the same conditions as are applicable to coverage under an agreement under this section of services in positions covered by a separate retirement system created pursuant to subparagraph (C) of subsection (d)(6) or the corresponding provision of prior law (and consisting of the positions of members who desire coverage under such agreement).
+
+
(3) +
Any agreement with any instrumentality of two or more States entered into pursuant to this chapter may, notwithstanding the provisions of subsection (d)(5)(A) and the references thereto in subsections (d)(1) and (d)(3), apply to service performed by employees of such instrumentality in any policeman’s or fireman’s position covered by a retirement system, but only upon compliance, to the extent practicable, with the requirements of subsection (d)(3). For the purpose of the preceding sentence, a retirement system which covers positions of policemen or firemen or both, and other positions shall, if the instrumentality concerned so desires, be deemed to be a separate retirement system with respect to the positions of such policemen or firemen, or both, as the case may be.
+
+
+
(h) Delegation of functions +
+

The Commissioner of Social Security is authorized, pursuant to agreement with the head of any Federal agency, to delegate any of the Commissioner’s functions under this section to any officer or employee of such agency and otherwise to utilize the services and facilities of such agency in carrying out such functions, and payment therefor shall be in advance or by way of reimbursement, as may be provided in such agreement.

+
+
+
(i) Wisconsin Retirement Fund +
(1) +
Notwithstanding paragraph (1) of subsection (d), the agreement with the State of Wisconsin may, subject to the provisions of this subsection, be modified so as to apply to service performed by employees in positions covered by the Wisconsin retirement fund or any successor system.
+
+
(2) +
All employees in positions covered by the Wisconsin retirement fund at any time on or after January 1, 1951, shall, for the purposes of subsection (c) only, be deemed to be a separate coverage group; except that there shall be excluded from such separate coverage group all employees in positions to which the agreement applies without regard to this subsection.
+
+
(3) +
The modification pursuant to this subsection shall exclude (in the case of employees in the coverage group established by paragraph (2) of this subsection) service performed by any individual during any period before he is included under the Wisconsin retirement fund.
+
+
(4) +
The modification pursuant to this subsection shall, if the State of Wisconsin requests it, exclude (in the case of employees in the coverage group established by paragraph (2) of this subsection) all service performed in policemen’s positions, all service performed in firemen’s positions, or both.
+
+
+
(j) Certain positions no longer covered by retirement systems +
+

Notwithstanding subsection (d), an agreement with any State entered into under this section prior to September 1, 1954 may, prior to January 1, 1958, be modified pursuant to subsection (c)(4) so as to apply to services performed by employees, as members of any coverage group to which such agreement already applies (and to which such agreement applied on September 1, 1954), in positions (1) to which such agreement does not already apply, (2) which were covered by a retirement system on the date such agreement was made applicable to such coverage group, and (3) which, by reason of action by such State or political subdivision thereof, as may be appropriate, taken prior to September 1, 1954, are no longer covered by a retirement system on the date such agreement is made applicable to such services.

+
+
+
(k) Certain employees of State of Utah +
+

Notwithstanding the provisions of subsection (d), the agreement with the State of Utah entered into pursuant to this section may be modified pursuant to subsection (c)(4) so as to apply to services performed for any of the following, the employees performing services for each of which shall constitute a separate coverage group: Weber Junior College, Carbon Junior College, Dixie Junior College, Central Utah Vocational School, Salt Lake Area Vocational School, Center for the Adult Blind, Union High School (Roosevelt, Utah), Utah High School Activities Association, State Industrial School, State Training School, State Board of Education, and Utah School Employees Retirement Board. Any modification agreed to prior to January 1, 1955, may be made effective with respect to services performed by employees as members of any of such coverage groups after an effective date specified therein, except that in no case may any such date be earlier than December 31, 1950. Coverage provided for in this subsection shall not be affected by a subsequent change in the name of a group.

+
+
+
(l) Policemen and firemen in certain States +
+

Any agreement with a State entered into pursuant to this section may, notwithstanding the provisions of subsection (d)(5)(A) and the references thereto in subsections (d)(1) and (d)(3), be modified pursuant to subsection (c)(4) to apply to service performed by employees of such State or any political subdivision thereof in any policeman’s or fireman’s position covered by a retirement system in effect on or after August 1, 1956, but only upon compliance with the requirements of subsection (d)(3). For the purposes of the preceding sentence, a retirement system which covers positions of policemen or firemen, or both, and other positions shall, if the State concerned so desires, be deemed to be a separate retirement system with respect to the positions of such policemen or firemen, or both, as the case may be.

+
+
+
(m) Positions compensated solely on a fee basis +
(1) +
Notwithstanding any other provision in this section, an agreement entered into under this section may be made applicable to service performed after 1967 in any class or classes of positions compensated solely on a fee basis to which such agreement did not apply prior to 1968 only if the State specifically requests that its agreement be made applicable to such service in such class or classes of positions.
+
+
(2) +
Notwithstanding any other provision in this section, an agreement entered into under this section may be modified, at the option of the State, at any time after 1967, so as to exclude services performed in any class or classes of positions compensation for which is solely on a fee basis.
+
+
(3) +
Any modification made under this subsection shall be effective with respect to services performed after the last day of the calendar year in which the modification is mailed or delivered by other means to the Commissioner of Social Security.
+
+
(4) +
If any class or classes of positions have been excluded from coverage under the State agreement by a modification agreed to under this subsection, the Commissioner of Social Security and the State may not thereafter modify such agreement so as to again make the agreement applicable with respect to such class or classes of positions.
+
+
+
(n) Optional medicare coverage of current employees +
(1) +
The Commissioner of Social Security shall, at the request of any State, enter into or modify an agreement with such State under this section for the purpose of extending the provisions of subchapter XVIII, and sections 426 and 426–1 of this title, to services performed by employees of such State or any political subdivision thereof who are described in paragraph (2).
+
+
(2) This subsection shall apply only with respect to employees— +
(A) +
whose services are not treated as employment as that term applies under section 410(p) of this title by reason of paragraph (3) of such section; and
+
+
(B) +
who are not otherwise covered under the State’s agreement under this section.
+
+
+
(3) +
For purposes of sections 426 and 426–1 of this title, services covered under an agreement pursuant to this subsection shall be treated as “medicare qualified government employment”.
+
+
(4) +
Except as otherwise provided in this subsection, the provisions of this section shall apply with respect to services covered under the agreement pursuant to this subsection.
+
+
+
(Aug. 14, 1935, ch. 531, title II, § 218, as added Aug. 28, 1950, ch. 809, title I, § 106, 64 Stat. 514; amended June 28, 1952, ch. 483, 66 Stat. 285; Aug. 15, 1953, ch. 504, § 1, 67 Stat. 587; Sept. 1, 1954, ch. 1206, title I, § 101(a)(5), (6), (h)(1)–(8), (i)(1), (2), (j), 68 Stat. 1055–1059; Aug. 1, 1956, ch. 836, title I, §§ 103(f), (g), 104(e), (g), 70 Stat. 823, 825, 826; Pub. L. 85–226, Aug. 30, 1957, 71 Stat. 511; Pub. L. 85–227, § 1, Aug. 30, 1957, 71 Stat. 512; Pub. L. 85–229, Aug. 30, 1957, 71 Stat. 513; Pub. L. 85–787, §§ 1, 2, Aug. 27, 1958, 72 Stat. 939; Pub. L. 85–798, §§ 2, 3, Aug. 28, 1958, 72 Stat. 964, 965; Pub. L. 85–840, title III, § 315(a)–(c)(1), Aug. 28, 1958, 72 Stat. 1038–1040; Pub. L. 86–284, § 2, Sept. 16, 1959, 73 Stat. 566; Pub. L. 86–624, § 30(e), (f), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§ 102(a), (b)(1), (c)(1), (2), (d), (e), (f)(1), (g), (l), 103(i), (j)(2)(G), Sept. 13, 1960, 74 Stat. 928–930, 934, 936–938; Pub. L. 87–64, title I, §§ 106, 107, June 30, 1961, 75 Stat. 139, 140; Pub. L. 87–878, § 2, Oct. 24, 1962, 76 Stat. 1202; Pub. L. 88–350, § 2, July 2, 1964, 78 Stat. 240; Pub. L. 88–382, July 23, 1964, 78 Stat. 335; Pub. L. 89–97, title I, § 108(b), title III, §§ 314, 315, July 30, 1965, 79 Stat. 338, 385; Pub. L. 90–248, title I, §§ 116(a)–(b)(2), (c), (d), 117, 119(a), 120(a), 121, 122(d), Jan. 2, 1968, 81 Stat. 840–844; Pub. L. 90–486, § 7, Aug. 13, 1968, 82 Stat. 759; Pub. L. 92–603, title I, § 126, Oct. 30, 1972, 86 Stat. 1358; Priv. L. 93–107, § 2, Dec. 31, 1974, 88 Stat. 2386; Pub. L. 95–216, title III, §§ 319–321, 353(b), Dec. 20, 1977, 91 Stat. 1541, 1553; Pub. L. 96–265, title V, § 503(a), June 9, 1980, 94 Stat. 470; Pub. L. 98–21, title I, § 103(a), title III, §§ 325(a), 342(a), Apr. 20, 1983, 97 Stat. 71, 126, 136; Pub. L. 98–369, div. B, title VI, § 2663(a)(13), (j)(2)(A)(ii), (3)(A)(iii), July 18, 1984, 98 Stat. 1164, 1170; Pub. L. 99–272, title XII, § 12110(a), (b), title XIII, § 13205(c), Apr. 7, 1986, 100 Stat. 287, 317; Pub. L. 99–509, title IX, § 9002(c)(1), (2)(C)–(E), Oct. 21, 1986, 100 Stat. 1971, 1972; Pub. L. 99–514, title XVIII, § 1883(a)(8), Oct. 22, 1986, 100 Stat. 2916; Pub. L. 100–203, title IV, § 4009(j)(7), title IX, § 9023(c), Dec. 22, 1987, 101 Stat. 1330–59, 1330–296; Pub. L. 101–239, title X, § 10208(d)(2)(A)(v), Dec. 19, 1989, 103 Stat. 2481; Pub. L. 101–508, title XI, § 11332(c), Nov. 5, 1990, 104 Stat. 1388–470; Pub. L. 103–296, title I, § 107(a)(4), title III, §§ 303(c), (d), 305(a), (b), 321(a)(18), (c)(6)(I), Aug. 15, 1994, 108 Stat. 1478, 1519, 1521, 1537, 1538; Pub. L. 108–203, title IV, § 416(a), Mar. 2, 2004, 118 Stat. 530.)
+
+
 +
+
+ +
+
+
Editorial Notes
+
+References in Text +

Section 6 of the National Guard Technicians Act of 1968, referred to in subsec. (b)(5), is section 6 of Pub. L. 90–486, which is set out as a note under section 709 of Title 32, National Guard.

+

The Internal Revenue Code of 1986, referred to in subsec. (e)(3), is classified to Title 26, Internal Revenue Code.

+
+
Amendments +

2004—Subsec. (d)(6)(C). Pub. L. 108–203 inserted “Kentucky, Louisiana,” after “Illinois,”.

+

1994—Subsecs. (a)(1), (c)(4). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(6)(F). Pub. L. 103–296, § 321(a)(18), realigned margin.

+

Subsec. (c)(8). Pub. L. 103–296, § 303(c), (d), substituted “at any time” for “on or after January 1, 1968,”, substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under subparagraph (B) for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”, substituted “Any modification of an agreement pursuant to this paragraph shall be effective with respect to services performed in and after the calendar year in which the modification is mailed or delivered by other means to the Secretary.” for “Any modification of an agreement pursuant to this paragraph shall be effective with respect to services performed after an effective date, specified in such modification, which shall not be earlier than the last day of the calendar quarter in which the modification is mailed or delivered by other means to the Secretary.”, inserted subpar. (A) designation, and added subpar. (B).

+

Pub. L. 103–296, § 107(a)(4), in par. (8) as amended by Pub. L. 103–296, § 303(c), (d), substituted “Commissioner of Social Security” for “Secretary” in last sentence of subpar. (A) and in introductory and closing provisions of subpar. (B).

+

Subsec. (d)(3), (6)(F), (7). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (d)(8)(D). Pub. L. 103–296, § 305(b), substituted “State agreements modified as provided in” for “agreements with the States named in”.

+

Subsec. (e)(1), (2). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (e)(3). Pub. L. 103–296, § 321(c)(6)(I), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (g)(1), (h). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” in subsecs. (g)(1) and (h) and “the Commissioner’s” for “his” in subsec. (h).

+

Subsec. (l). Pub. L. 103–296, § 305(a), struck out par. (1) designation before “Any agreement with”, substituted “a State entered into pursuant to this section” for “the State of Alabama, California, Florida, Georgia, Hawaii, Idaho, Kansas, Maine, Maryland, Mississippi, Montana, New York, North Carolina, North Dakota, Oregon, Puerto Rico, South Carolina, South Dakota, Tennessee, Texas, Vermont, Virginia, or Washington entered into pursuant to this section prior to August 1, 1956,”, and struck out par. (2) which read as follows: “A State, not otherwise listed by name in paragraph (1), shall be deemed to be a State listed in such paragraph for the purpose of extending coverage under this subchapter to service in firemen’s positions covered by a retirement system, if the governor of the State, or an official of the State designated by him for the purpose, certifies to the Secretary that the overall benefit protection of the employees in such positions would be improved by reason of the extension of such coverage to such employees. Notwithstanding the provisions of the second sentence of such paragraph (1), such firemen’s positions shall be deemed a separate retirement system and no other positions shall be included in such system.”

+

Subsecs. (m)(3), (4), (n)(1). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

1990—Subsec. (c)(6)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (c)(5). Pub. L. 101–239 substituted “subparagraph (B) of section 409(a)(7)” for “paragraph (2) of section 409(h)”.

+

1987—Subsec. (n). Pub. L. 100–203, § 9023(c), redesignated subsec. (v) as (n), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which had previously been struck out of subsec. (v) by section 4009(j)(7) of Pub. L. 100–203 prior to its redesignation as subsec. (n) by Pub. L. 100–203, § 9023(c)(1). See below.

+

Subsec. (v). Pub. L. 100–203, § 9023(c)(1), redesignated subsec. (v) as (n).

+

Subsec. (v)(3). Pub. L. 100–203, § 4009(j)(7), struck out par. (3) which read as follows: “Payments by the State required under subsection (e) of this section with respect to employees covered under this subsection shall be limited to amounts equivalent to the sum of the taxes which would be imposed by sections 3101(b) and 3111(b) of the Internal Revenue Code of 1954 if such services for which wages were paid to such employees constituted ‘employment’ as defined in section 3121 of such Code.”

+

1986—Subsec. (d)(6). Pub. L. 99–509, § 9002(c)(2)(C), substituted “subsection (e)” for “subsection (f)” in subpar. (A), and “subsection (e)(1)” for “subsection (f)(1)” in subpar. (F).

+

Subsec. (d)(8)(D). Pub. L. 99–509, § 9002(c)(2)(D), substituted “subsection (l)” for “subsection (p)”.

+

Subsec. (e). Pub. L. 99–509, § 9002(c)(1), (2)(E), redesignated subsec. (f) as (e), substituted “Any agreement” for “Except as provided in subsection (e)(2) of this section, any agreement”, and struck out former subsec. (e) which required that agreements under this section include certain provisions relating to payments and reports by States and allowed inclusion of certain provisions relating to employees employed by two or more political subdivisions of a State.

+

Subsec. (f). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (g) as (f). Former subsec. (f) redesignated (e).

+

Subsec. (f)(1). Pub. L. 99–272, § 12110(a), substituted “is mailed or delivered by other means to the Secretary” for “is agreed to by the Secretary and the State”.

+

Subsec. (g). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (k) as (g). Former subsec. (g) redesignated (f).

+

Subsec. (h). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (l) as (h) and struck out former subsec. (h) which required that amounts received by the Secretary of the Treasury under an agreement made under this section be deposited in the Trust Funds and the Federal Hospital Insurance Trust Fund in certain ratio and provided for adjustment of amount due if more or less than correct amount due is paid.

+

Subsec. (i). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (m) as (i) and struck out former subsec. (i), relating to regulations of the Secretary.

+

Subsec. (j). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (n) as (j) and struck out former subsec. (j) which read as follows: “In case any State does not make, at the time or times due, the payments provided for under an agreement pursuant to this section, there shall be added, as part of the amounts due, interest at the rate of 6 per centum per annum from the date due until paid, and the Secretary may, in his discretion, deduct such amounts plus interest from any amounts certified by him to the Secretary of the Treasury for payment to such State under any other provision of this chapter. Amounts so deducted shall be deemed to have been paid to the State under such other provision of this chapter. Amounts equal to the amounts deducted under this subsection are hereby appropriated to the Trust Funds in the ratio in which amounts are deposited in such Funds pursuant to subsection (h)(1) of this section.”

+

Subsec. (k). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (o) as (k). Former subsec. (k) redesignated (g).

+

Subsec. (l). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (p) as (l). Former subsec. (l) redesignated (h).

+

Subsec. (m). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (u) as (m). Former subsec. (m) redesignated (i).

+

Pub. L. 99–514 substituted “Retirement Fund” for “retirement fund” in heading.

+

Subsecs. (n) to (p). Pub. L. 99–509, § 9002(c)(1), redesignated subsecs. (n) to (p) as (j) to (l), respectively.

+

Subsec. (q). Pub. L. 99–509, § 9002(c)(1), struck out subsec. (q) which provided time limitations on liability of States for amounts due under agreements under this section.

+

Subsec. (r). Pub. L. 99–509, § 9002(c)(1), struck out subsec. (r) which provided time limitations on credits and refunds of overpayments by States under agreements under this section.

+

Subsec. (s). Pub. L. 99–509, § 9002(c)(1), struck out subsec. (s) which related to review by Secretary.

+

Subsec. (t). Pub. L. 99–509, § 9002(c)(1), struck out subsec. (t) which provided for judicial review of decisions by Secretary of Health and Human Services under former subsec. (s) of this section.

+

Subsec. (u). Pub. L. 99–509, § 9002(c)(1), redesignated subsec. (u) as (m).

+

Subsec. (u)(3). Pub. L. 99–272, § 12110(b), substituted “is mailed or delivered by other means to the Secretary” for “is agreed to by the Secretary and the State”.

+

Subsec. (v). Pub. L. 99–272, § 13205(c), added subsec. (v).

+

Subsec. (w). Pub. L. 99–509, § 9002(c)(1), struck out subsec. (w) which read as follows: “Notwithstanding sections 3125(a), 6205(a)(5), 6413(a)(5), and 6413(c)(2)(G) of the Internal Revenue Code of 1954, any State shall make payments of the taxes imposed with respect to services of employees of such State and of a political subdivision thereof under sections 3101(b) and 3111(b) of such Code, and reports of such services, under the same procedures as apply to payments and reports under subsection (e) of this section, but only if any employees of such State or of such political subdivision thereof respectively are covered under an agreement pursuant to this section.”

+

Pub. L. 99–272, § 13205(c), added subsec. (w).

+

1984—Subsecs. (a)(1), (c)(4), (d)(3), (7), (h)(2), (3). Pub. L. 98–369, § 2663(j)(3)(A)(iii), struck out “of Health, Education, and Welfare” after “Secretary” wherever appearing.

+

Subsec. (i). Pub. L. 98–369, § 2663(j)(3)(A)(iii), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Pub. L. 98–369, § 2663(a)(13), substituted “chapter 21 and subtitle F of the Internal Revenue Code of 1954” for “subchapter A or E of chapter 9 of the Internal Revenue Code of 1939”.

+

Subsecs. (j), (k)(1), (l), (p)(2). Pub. L. 98–369, § 2663(j)(3)(A)(iii), struck out “of Health, Education, and Welfare” after “Secretary” wherever appearing.

+

Subsecs. (q)(4)(B), (6)(B), (r)(1). Pub. L. 98–369, § 2663(j)(2)(A)(ii), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” wherever appearing.

+

1983—Subsec. (e)(1)(A). Pub. L. 98–21, § 342(a), amended subpar. (A) generally, designating existing provisions as cl. (i), and in (i) as so designated, substituting “on the last day of each calendar month” for “within the thirty-day period immediately following the last day of each calendar month” and inserting “with respect to the period which includes the first fifteen days of such calendar month” before “if the services”, and adding cl. (ii).

+

Subsec. (g). Pub. L. 98–21, § 103(a), amended subsec. (g) generally, substituting provision that no agreement under this section may be terminated on or after April 20, 1983, for provision that had authorized the termination of agreements of States with the Secretary conditioned upon the giving of advance notice.

+

Subsec. (o). Pub. L. 98–21, § 325(a), inserted provision that coverage provided for in this subsection shall not be affected by a subsequent change in the name of a group.

+

1980—Subsec. (e)(1)(A). Pub. L. 96–265, § 503(a), substituted “(A) that the State will pay to the Secretary of the Treasury, within the thirty-day period immediately following the last day of each calendar month, amounts equivalent to the sum of the taxes which would be imposed by sections 3101 and 3111 of the Internal Revenue Code of 1954 if the services for which wages were paid in such month to employees covered by the agreement constituted employment as defined in section 3121 of such Code” for “(A) that the State will pay to the Secretary of the Treasury, at such time or times as the Secretary of Health, Education, and Welfare may by regulations prescribe, amounts equivalent to the sum of the taxes which would be imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939, if the services of employees covered by the agreement constituted employment as defined in section 1426 of the Internal Revenue Code of 1939”.

+

1977—Subsec. (c)(8). Pub. L. 95–216, § 353(b)(1), substituted “year” for “quarter” and “$100” for “$50”.

+

Subsec. (d)(6)(C). Pub. L. 95–216, § 320, inserted reference to New Jersey.

+

Subsec. (g)(1). Pub. L. 95–216, § 353(b)(2), substituted “year” for “quarter”.

+

Subsec. (m)(1). Pub. L. 95–216, § 321, inserted “or any successor system” after “Wisconsin retirement fund”.

+

Subsec. (p)(1). Pub. L. 95–216, § 319, inserted reference to Mississippi.

+

Subsec. (q)(4)(B). Pub. L. 95–216, § 353(b)(3), substituted references to calendar years for references to calendar quarters wherever appearing.

+

Subsec. (q)(6)(B). Pub. L. 95–216, § 353(b)(4), substituted “period or periods designated by the State in such wage reports as the period or” for “calendar quarters designated by the State in such wage reports as the”.

+

Subsec. (r)(1). Pub. L. 95–216, § 353(b)(5), in provisions preceding cl. (A) and in cl. (B) substituted “year” for “quarter”, and in cl. (A) struck out “in which occurred the calendar quarter” after “year”.

+

1974—Subsec. (p)(1). Priv. L. 93–107 inserted “Montana,” after “Maryland,”.

+

1972—Subsec. (p)(1). Pub. L. 92–603 inserted “Idaho,” after “Hawaii,”.

+

1968—Subsec. (b)(5). Pub. L. 90–486 substituted provisions pertaining to the coverage of persons employed under section 709 of title 32, who elected under section 6 of the National Guard Technicians Act of 1968 to remain covered by an employee retirement system of, or plan sponsored by, a state or the Commonwealth of Puerto Rico, such persons, for the purposes of this chapter, to be considered employees of the state or the Commonwealth of Puerto Rico, for provisions pertaining to the coverage of civilian employees of National Guard units of a state who are employed pursuant to section 42 of title 32, and who are paid from funds allotted to such units by the Department of the Defense, such persons, for the purposes of this section, to be deemed employees of the state.

+

Subsec. (c)(3). Pub. L. 90–248, § 116(b)(1)(A), struck out subpar. (A) which provided for the exclusion of any service of an emergency nature and redesignated subpars. (B) and (C) as (A) and (B), respectively.

+

Subsec. (c)(4). Pub. L. 90–248, § 116(b)(1)(B), substituted “(3)(B)” for “(3)(C)”.

+

Subsec. (c)(6)(E). Pub. L. 90–248, § 116(b)(2), added subpar. (E).

+

Subsec. (c)(7). Pub. L. 90–248, § 116(b)(1)(B), substituted “(3)(B)” for “(3)(C)”.

+

Subsec. (c)(8). Pub. L. 90–248, § 116(c), added par. (8).

+

Subsec. (d)(4)(C). Pub. L. 90–248, § 116(b)(1)(C), substituted “(c)(3)(B)” for “(c)(3)(C)”.

+

Subsec. (d)(5)(B). Pub. L. 90–248, § 116(b)(1)(B), substituted “(3)(B)” for “(3)(C)” wherever appearing.

+

Subsec. (d)(6)(C). Pub. L. 90–248, § 117, inserted “Illinois,” after “Georgia,”.

+

Subsec. (d)(6)(D). Pub. L. 90–248, § 116(a), designated existing provisions as cl. (i) and added cl. (ii).

+

Subsec. (d)(6)(F). Pub. L. 90–248, § 116(d), substituted “1970” for “1967”.

+

Subsec. (f)(3). Pub. L. 90–248, § 121, added par. (3).

+

Subsec. (p). Pub. L. 90–248, §§ 119(a), 120(a), designated existing provisions as par. (1), inserted “Puerto Rico,” after “Oregon,”, and added par. (2).

+

Subsec. (u). Pub. L. 90–248, § 122(d), added subsec. (u).

+

1965—Subsec. (d)(6)(C). Pub. L. 89–97, § 314, inserted “Alaska,” before “California”.

+

Subsec. (d)(6)(F). Pub. L. 89–97, § 315, substituted “1967” for “1963”.

+

Subsec. (h)(1). Pub. L. 89–97, § 108(b), substituted “Trust Funds and the Federal Hospital Insurance Trust Fund in the ratio in which amounts are appropriated to such Funds pursuant to subsection (a)(3) of section 401 of this title, subsection (b)(1) of such section, and subsection (a)(1) of section 1395i of this title, respectively” for “Trust Funds in the ratio in which amounts are appropriated to such Funds pursuant to subsections (a)(3) and (b)(1) of section 401 of this title”.

+

1964—Subsec. (d)(6)(C). Pub. L. 88–382 included retirement systems established by Nevada.

+

Subsec. (p). Pub. L. 88–350 inserted reference to Texas.

+

1962—Subsec. (p). Pub. L. 87–878 inserted reference to Maine.

+

1961—Subsec. (d)(6)(C). Pub. L. 87–64, § 107, included retirement system established by the State of New Mexico.

+

Subsec. (d)(6)(F). Pub. L. 87–64, § 106, substituted “prior to 1963 or, if later, the expiration of two years after the date” for “prior to 1960 or, if later the expiration of one year after the date”, and inserted sentence providing that any such modification or later modification, providing for the transfer of additional positions within a retirement system previously divided pursuant to subpar. (C) to the separate retirement system composed of positions of members who desire coverage, shall be effective with respect to services performed after the same effective date as that which was specified in the case of such previous division.

+

1960—Subsec. (b)(1). Pub. L. 86–778, § 103(i), excluded Guam and American Samoa from definition of “State”.

+

Subsec. (c)(6)(C). Pub. L. 86–778, § 103(j)(2)(G), substituted “section 410(k)” for “section 410(l)”.

+

Subsec. (d)(3). Pub. L. 86–778, § 102(a)(1), authorized certification by an official of the State designated by the Governor for that purpose.

+

Subsec. (d)(6). Pub. L. 86–624, § 30(e), substituted “Hawaii” for “the Territory of Hawaii” in cl. (C) and (G), and struck out “or Territory” after “State” in two places in cl. (C) and in seven places in cl. (G).

+

Subsec. (d)(6)(A). Pub. L. 86–778, § 102(c)(2), authorized a State, where a retirement system covering positions of employees of a State and positions of employees of one or more political subdivisions of the State, or covering positions of employees of two or more political subdivisions of the State, is not divided into separate retirement systems, to deem the system, for purposes of subsec. (f) of this section, to be a separate retirement system with respect to any one or more of the political subdivisions concerned and, where the retirement system covers positions of employees of the State, a separate retirement system with respect to the State or any one or more of the political subdivisions concerned.

+

Subsec. (d)(6)(B). Pub. L. 86–778, § 102(g), inserted sentences providing that if a retirement system covers positions of employees of a hospital which is an integral part of a political subdivision, then, for purposes of preceding paragraphs there shall, if the State so desires, be deemed to be a separate retirement system for the employees of such hospital.

+

Subsec. (d)(6)(C). Pub. L. 86–778, § 102(b)(1), (l), inserted sentence requiring the positions of individuals, who become members of a separate retirement system which has been divided into two divisions or parts by reason of action taken by a political subdivision after coverage under an agreement under this section has been extended to the division or part thereof composed of positions of individuals who desire such coverage, to be included in the division or part of such system composed of positions of members who do not desire such coverage if such individuals, on the day before becoming such members, were in the division or part of another separate retirement system composed of positions of members who do not desire coverage under an agreement and all of the positions in the system of which such individuals so become members and all of the positions in the separate retirement system would have been covered by a single retirement system if the State had not taken action to provide for separate retirement systems, and included retirement systems established by the State of Texas.

+

Subsec. (d)(7). Pub. L. 86–778, § 102(a)(2), included certifications made by an official of the State designated by the Governor for that purpose.

+

Subsec. (e). Pub. L. 86–778, § 102(e)(1), designated existing provisions as par. (1), redesignated former pars. (1) and (2) as subpars. (A) and (B), and added par. (2).

+

Subsec. (f)(1). Pub. L. 86–778, § 102(c)(1), (e)(2), inserted exception to subsection (e)(2) of this section, and substituted provisions restricting the effective date of any agreement of modification to a date not earlier than the last day of the sixth calendar year preceding the year in which such agreement or modification is agreed to by the Secretary and the State for provisions which specified the effective date of agreements or modifications entered into prior to 1960 and which limited the effective date of agreements or modifications entered into after 1959 to a date not earlier than the last day of the calendar year preceding the year in which such agreement or modification is agreed to by the Secretary and the State.

+

Subsec. (p). Pub. L. 86–778, § 102(d), inserted reference to Virginia.

+

Pub. L. 86–624, § 30(f), substituted “Hawaii” for “Territory of Hawaii”.

+

Subsecs. (q) to (t). Pub. L. 86–778, § 102(f)(1), added subsecs. (q) to (t).

+

1959—Subsec. (p). Pub. L. 86–284 inserted reference to California, Kansas, North Dakota, and Vermont.

+

1958—Subsec. (d)(6). Pub. L. 85–840, § 315(a)(1), designated first sentence as subpar. (A), second and third sentences as subpar. (B), fourth sentence as subpar. (C), fifth sentence as subpar. (D), and sixth sentence as subpar. (G), added subpars. (E) and (F), and amended subpar. (C) to include retirement systems established by the States of Massachusetts and Vermont.

+

Pub. L. 85–787 added Massachusetts and Vermont to States authorized to divide their retirement systems into two parts, and inserted sentence permitting transfer, in cases of divided retirement system, of members not desiring coverage to system of members desiring coverage.

+

Subsec. (d)(7). Pub. L. 85–840, § 315(a)(2), substituted “(created under subparagraph (C) of paragraph (6) of this subsection or the corresponding provision of prior law)” for “(created under the fourth sentence of paragraph (6) of this subsection)”, and “subparagraphs (C) and (D) of paragraph (6) of this subsection or the corresponding provision of prior law” for “the fourth and fifth sentences of paragraph (6) of this subsection”.

+

Subsec. (d)(8). Pub. L. 85–840, § 315(b), added par. (8).

+

Subsec. (f). Pub. L. 85–840, § 315(c)(1), designated existing provisions as par. (1), redesignated cls. (1) to (4) of par. (1) as cls. (A) to (D), and added par. (2).

+

Subsec. (k)(2). Pub. L. 85–840, § 315(a)(3), inserted provisions requiring an individual who is in a position covered by a retirement system divided pursuant to the preceding sentence and who is not a member of such system but is eligible to become a member thereof to be regarded, for the purposes of this subsection, as a member of such system, and providing for coverage under the agreement of any such individual.

+

Subsec. (k)(3). Pub. L. 85–798, § 2, added par. (3).

+

Subsec. (p). Pub. L. 85–798, § 3, included agreements with the State of Washington.

+

1957—Subsec. (d)(6). Pub. L. 85–227 authorized the States of California, Connecticut, Minnesota, and Rhode Island, or any political subdivisions thereof, to divide their retirement system into two divisions or parts.

+

Subsec. (d)(7). Pub. L. 85–229 added par. (7).

+

Subsec. (f)(3). Pub. L. 85–226, § 3, added par. (3). Former par. (3) redesignated (4).

+

Subsec. (f)(4). Pub. L. 85–226, § 3, redesignated former par. (3) as (4), and substituted “1959” for “1957”.

+

Subsec. (k). Pub. L. 85–226, § 1, redesignated existing provisions as par. (1) and added par. (2).

+

Subsec. (p). Pub. L. 85–226, § 2, included agreements with the States of Alabama, Georgia, Maryland, New York, and Tennessee, or the Territory of Hawaii.

+

1956—Subsec. (d)(6). Act Aug. 1, 1956, § 104(e), authorized the State of Florida, Georgia, New York, North Dakota, Pennsylvania, Tennessee, Washington, Wisconsin, or the Territory of Hawaii, or any political subdivision thereof, to divide their retirement system into two divisions or parts, and provided for a separate retirement system with respect to employees of the States of Florida, Georgia, Minnesota, North Dakota, Pennsylvania, Washington, or the Territory of Hawaii who are compensated in whole or in part from grants under subchapter III of this chapter.

+

Subsec. (h)(1). Act Aug. 1, 1956, § 103(f), required amounts to be deposited in the Trust Funds in the ratio in which amounts are appropriated to such Funds pursuant to section 401(a)(3), (b)(1), of this title.

+

Subsec. (j). Act Aug. 1, 1956, § 103(g), substituted “Secretary of Health, Education, and Welfare” for “Administrator”, and provided for appropriation of amounts in the ratio in which amounts are deposited in the Trust Funds pursuant to subsection (h)(1) of this section.

+

Subsec. (p). Act Aug. 1, 1956, § 104(g), added subsec. (p).

+

1954—Subsec. (b)(5). Act Sept. 1, 1954, § 101(i)(1), (2), inserted sentence at end relating to civilian employees of State National Guard units and a sentence relating to certain State inspectors of agricultural products.

+

Subsec. (c)(3). Act Sept. 1, 1954, § 101(h)(3), inserted an additional optional exclusion with respect to all services performed by individuals as members of any coverage group who are in positions covered by a retirement system on the date when the group is brought under the agreement if these individuals are not eligible to become members of the system on that date, or on any later date when they first occupy the positions, and if they have not already been included under the agreement by means of a referendum.

+

Subsec. (c)(4). Act Sept. 1, 1954, § 101(h)(4), inserted sentence at end.

+

Subsec. (c)(5). Act Sept. 1, 1954, § 101(a)(5), (6), substituted “paragraph (7)” for “paragraph (8),” and inserted at end “and service the remuneration for which is excluded from wages by paragraph (2) of section 209(h)”.

+

Subsec. (c)(6)(D). Act Sept. 1, 1954, § 101(a)(5), substituted “paragraph (7)” for “paragraph (8)”.

+

Subsec. (c)(7). Act Sept. 1, 1954, § 101(h)(5), added par. (7).

+

Subsec. (d). Act Sept. 1, 1954, § 101(h)(1)(A), struck out “Exclusion of” in heading, redesignated the subsection as (d)(1), and inserted sentence at end.

+

Subsec. (d)(1). Act Sept. 1, 1954, § 101(h)(1)(B), inserted provision in first sentence making the prohibition inapplicable to service in positions which though covered by a retirement system on the enactment date, were, by reason of action taken prior to the enactment date by the appropriate governmental unit, no longer covered by a retirement system when the coverage group which included employees in such positions was brought under an agreement.

+

Subsec. (d)(2) to (6). Act Sept. 1, 1954, § 101(h)(2), added pars. (2) to (6).

+

Subsec. (f). Act Sept. 1, 1954, § 101(h)(6), permitted agreements or modifications entered into during 1955, 1956, and 1957 to be made retroactive to a date not earlier than December 31, 1954.

+

Subsec. (m)(1). Act Sept. 1, 1954, § 101(h)(7), substituted “paragraph (1) of subsection (d)” for “subsection (d)”.

+

Subsec. (n). Act Sept. 1, 1954, § 101(h)(8), added subsec. (n).

+

Subsec. (o). Act Sept. 1, 1954, § 101(j), added subsec. (o).

+

1953—Subsec. (m). Act Aug. 15, 1953, added subsec. (m).

+

1952—Subsec. (f). Act June 28, 1952, substituted “January 1, 1954” for “January 1, 1953”.

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 2004 Amendment +

Pub. L. 108–203, title IV, § 416(b), Mar. 2, 2004, 118 Stat. 530, provided that:

“The amendment made by subsection (a) [amending this section] takes effect on January 1, 2003.”
+
+
Effective Date of 1994 Amendment +

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 303(c) of Pub. L. 103–296 applicable with respect to service performed on or after Jan. 1, 1995, see section 303(e) of Pub. L. 103–296, set out as a note under section 410 of this title.

+

Pub. L. 103–296, title III, § 305(c), Aug. 15, 1994, 108 Stat. 1521, provided that:

“The amendments made by this section [amending this section] shall apply with respect to modifications filed by States after the date of the enactment of this Act [Aug. 15, 1994].”
+
+
Effective Date of 1990 Amendment +

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+
+
Effective Date of 1986 Amendment +

Amendment by section 1883(a)(8) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Pub. L. 99–509, title IX, § 9002(d), Oct. 21, 1986, 100 Stat. 1972, provided that:

“The amendments made by this section [enacting section 3126 of Title 26, Internal Revenue Code, amending this section and sections 405 and 424a of this title and sections 1402, 3121, and 3306 of Title 26, and renumbering former section 3126 of Title 26 as section 3127] are effective with respect to payments due with respect to wages paid after December 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to the provisions of section 218(e)(2) of the Social Security Act [subsec. (e)(2) of this section] prior to the date of the enactment of this Act [Oct. 21, 1986]; except that in cases where, in accordance with the currently applicable schedule, deposits of taxes due under an agreement entered into pursuant to section 218 of the Social Security Act would be required within 3 days after the close of an eighth-monthly period, such 3-day requirement shall be changed to a 7-day requirement for wages paid prior to October 1, 1987, and to a 5-day requirement for wages paid after September 30, 1987, and prior to October 1, 1988. For wages paid prior to October 1, 1988, the deposit schedule for taxes imposed under sections 3101 and 3111 shall be determined separately from the deposit schedule for taxes withheld under section 3402 [26 U.S.C. 3402] if the taxes imposed under sections 3101 and 3111 are due with respect to service included under an agreement entered into pursuant to section 218 of the Social Security Act.”
+

Pub. L. 99–272, title XII, § 12110(c), Apr. 7, 1986, 100 Stat. 287, provided that:

“The amendments made by this section [amending this section] shall apply with respect to agreements and modifications of agreements which are mailed or delivered to the Secretary of Health and Human Services (under section 218 of the Social Security Act [this section]) on or after the date of the enactment of this Act [Apr. 7, 1986].”
+

Pub. L. 99–272, title XIII, § 13205(d)(3), Apr. 7, 1986, 100 Stat. 318, provided that:

“The amendment made by subsection (c) [amending this section] shall apply to services performed after March 31, 1986.”
+
+
Effective Date of 1984 Amendment +

Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective Date of 1983 Amendment +

Pub. L. 98–21, title I, § 103(b), Apr. 20, 1983, 97 Stat. 72, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to any agreement in effect under section 218 of the Social Security Act [42 U.S.C. 418] on the date of the enactment of this Act [Apr. 20, 1983], without regard to whether a notice of termination is in effect on such date, and to any agreement or modification thereof which may become effective under such section 218 after that date.”
+

Pub. L. 98–21, title III, § 325(b), Apr. 20, 1983, 97 Stat. 126, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to name changes made before, on, or after the date of the enactment of this section [Apr. 20, 1983].”
+

Pub. L. 98–21, title III, § 342(b), Apr. 20, 1983, 97 Stat. 136, provided that:

“The amendments made by this section [amending this section] shall apply to calendar months beginning after December 31, 1983.”
+
+
Effective Date of 1980 Amendment +

Pub. L. 96–265, title V, § 503(b), June 9, 1980, 94 Stat. 471, provided that:

“The amendment made by subsection (a) [amending this section] shall be effective with respect to the payment of taxes (referred to in section 218(e)(1)(A) of the Social Security Act [42 U.S.C. 418(e)(1)(A)], as amended by subsection (a)) on account of wages paid on or after July 1, 1980.”
+
+
Effective Date of 1977 Amendment +

Pub. L. 95–216, title III, § 353(g), Dec. 20, 1977, 91 Stat. 1555, provided that:

“The amendments made by subsection (b) of this section [amending this section] shall apply with respect to remuneration paid after December 31, 1977, except that the amendment made by subsection (b)(2) shall apply with respect to notices submitted by the States to the Secretary after the date of the enactment of this Act [Dec. 20, 1977]. The amendments made by subsections (d) and (f)(2) [amending sections 405 and 429 of this title] shall be effective January 1, 1978. Except as otherwise specifically provided, the remaining amendments made by this section [amending sections 403, 424a, and 430 of this title] shall be effective January 1, 1979.”
+
+
Effective Date of 1968 Amendment +

Amendment by Pub. L. 90–486 effective Jan. 1, 1968, except that no deductions or withholding from salary which result therefrom shall commence before first day of first pay period that begins on or after Jan. 1, 1968, see section 11 of Pub. L. 90–486, set out as a note under section 709 of Title 32, National Guard.

+

Pub. L. 90–248, title I, § 116(b)(3), Jan. 2, 1968, 81 Stat. 840, provided that:

“The amendments made by this subsection [amending this section] shall be effective with respect to services performed on or after January 1, 1968.”
+

Pub. L. 90–248, title I, § 120(c), Jan. 2, 1968, 81 Stat. 843, provided that:

“The amendment made by this section [amending this section] shall apply in the case of any State with respect to modifications of such State agreement under section 218 of the Social Security Act [42 U.S.C. 418] made after the date of enactment of this Act [Jan. 2, 1968].”
+
+
Effective Date of 1961 Amendment +

Amendment by Pub. L. 87–64 effective Aug. 1, 1961, see section 109 of Pub. L. 87–64, set out as a note under section 402 of this title.

+
+
Effective Date of 1960 Amendment +

Pub. L. 86–778, title I, § 102(b)(2), Sept. 13, 1960, 74 Stat. 929, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply in the case of transfers of positions (as described therein) which occur on or after the date of enactment of this Act [Sept. 13, 1960]. Such amendment shall also apply in the case of such transfers in any State which occurred prior to such date, but only upon request of the Governor (or other official designated by him for the purpose) filed with the Secretary of Health, Education, and Welfare [now Health and Human Services] before July 1, 1961; and, in the case of any such request, such amendment shall apply only with respect to wages paid on and after the date on which such request is filed.”
+

Pub. L. 86–778, title I, § 102(c)(3), Sept. 13, 1960, 74 Stat. 929, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply in the case of any agreement or modification of an agreement under section 218 of the Social Security Act [42 U.S.C. 418] which is agreed to on or after January 1, 1960; except that in the case of any such agreement or modification agreed to before January 1, 1961, the effective date specified therein shall not be earlier than December 31, 1955. The amendment made by paragraph (2) [amending this section] shall apply in the case of any such agreement or modification which is agreed to on or after the date of the enactment of this Act [Sept. 13, 1960].”
+

Pub. L. 86–778, title I, § 102(f)(3), Sept. 13, 1960, 74 Stat. 934, provided that:

+
“(A) +
The amendments made by paragraphs (1) and (2) [amending this section and section 405 of this title] shall become effective on the first day of the second calendar year following the year in which this Act is enacted [1960].
+
+
“(B) +
In any case in which the Secretary of Health, Education, and Welfare [now Health and Human Services] has notified a State prior to the beginning of such second calendar year that there is an amount due by such State, that such State’s claim for a credit or refund of an overpayment is disallowed, or that such State has been allowed a credit or refund of an overpayment, under an agreement pursuant to section 218 of the Social Security Act [42 U.S.C. 418], then the Secretary shall be deemed to have made an assessment of such amount due as provided in section 218(q) of such Act or notified the State of such allowance or disallowance, as the case may be, on the first day of such second calendar year. In such a case the 90-day limitation in section 218(s) of such Act shall not be applicable with respect to the assessment so deemed to have been made or the notification of allowance or disallowance so deemed to have been given the State. However, the preceding sentences of this subparagraph shall not apply if the Secretary makes an assessment of such amount due or notifies the State of such allowance or disallowance on or after the first day of the second calendar year following the year in which this Act is enacted [1960] and within the period specified in section 218(q) of the Social Security Act or the period specified in section 218(r) of such Act, as the case may be.”
+
+
+

Amendments by section 103(i) of Pub. L. 86–778 applicable only with respect to service performed after 1960, and amendment by section 103(j)(2)(G) of Pub. L. 86–778 effective on Sept. 13, 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+
+
Effective Date of 1958 Amendment +

Pub. L. 85–840, title III, § 315(c)(2), Aug. 28, 1958, 72 Stat. 1040, provided that:

“The amendment made by this subsection [amending this section] shall apply in the case of any agreement, or modification of an agreement, under section 218 of the Social Security Act [42 U.S.C. 418], which is executed after the date of enactment of this Act [Aug. 28, 1958].”
+
+
Effective Date of 1954 Amendment +

Act Sept. 1, 1954, ch. 1206, title I, § 101(h)(9), 68 Stat. 1059, provided that:

“The amendments made by this subsection, other than paragraph (1)(B) [amending this section], shall take effect January 1, 1955.”
+

Act Sept. 1, 1954, ch. 1206, title I, § 101(i)(1), 68 Stat. 1059, provided that the amendment made by that section is effective as of January 1, 1951.

+

Act Sept. 1, 1954, ch. 1206, title I, § 101(i)(2), 68 Stat. 1059, provided that the amendment made by that section is effective January 1, 1955.

+

Act Sept. 1, 1954, ch. 1206, title I, § 101(i)(3), 68 Stat. 1059, provided that:

“In the case of any coverage group to which the amendment made by paragraph (1) [amending this section] is applicable, any agreement or modification of an agreement agreed to prior to January 1, 1956, may, notwithstanding section 218(f) of the Social Security Act [42 U.S.C. 418(f)], be made effective with respect to services performed by employees as members of such coverage group after any effective date specified therein, but in no case may such effective date be earlier than December 31, 1950.”
+

Act Sept. 1, 1954, ch. 1206, title I, § 101(j), 68 Stat. 1059, provided that the amendment made by that section is effective as of January 1, 1951.

+

Amendment by section 101(a)(5), (6) of act Sept. 1, 1954, shall be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+
+
Effective Date of 1953 Amendment +

Act Aug. 15, 1953, ch. 504, § 2, 67 Stat. 588, provided that:

“For the purposes of section 418(f) of the Social Security Act (relating to effective date of agreements) [42 U.S.C. 418(f)], the amendment made by the first section of this Act [amending this section] shall take effect as of January 1, 1951.”
+
+
Exemption for Students Employed by State Schools, Colleges, or Universities +

Pub. L. 105–277, div. J, title II, § 2023, Oct. 21, 1998, 112 Stat. 2681–904, provided that:

+
“(a) In General.— +
Notwithstanding section 218 of the Social Security Act [42 U.S.C. 418], any agreement with a State (or any modification thereof) entered into pursuant to such section may, at the option of such State, be modified at any time on or after January 1, 1999, and on or before March 31, 1999, so as to exclude service performed in the employ of a school, college, or university if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university.
+
+
“(b) Effective Date of Modification.— +
Any modification of an agreement pursuant to subsection (a) shall be effective with respect to services performed after June 30, 2000.
+
+
“(c) Irrevocability of Modification.— +
If any modification of an agreement pursuant to subsection (a) terminates coverage with respect to service performed in the employ of a school, college, or university, by a student who is enrolled and regularly attending classes at such school, college, or university, the Commissioner of Social Security and the State may not thereafter modify such agreement so as to again make the agreement applicable to such service performed in the employ of such school, college, or university.”
+
+
+
+
Treatment of Certain Credits as Amounts Deposited in Social Security Trust Funds Pursuant to Agreement +

Pub. L. 98–21, title I, § 123(b)(4), Apr. 20, 1983, 97 Stat. 89, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“For purposes of subsection (h) of section 218 of the Social Security Act [42 U.S.C. 418(h)] (relating to deposits in social security trust funds of amounts received under section 218 agreements), amounts allowed as a credit pursuant to subsection (d) of section 3510 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3510(d)] (relating to credit for remuneration paid during 1984 which is covered under an agreement under section 218 of the Social Security Act) shall be treated as amounts received under such an agreement.”
+
+
Modification of Agreement With State of Iowa To Provide Coverage for Certain Policemen and Firemen +

Pub. L. 100–203, title IX, § 9008, Dec. 22, 1987, 101 Stat. 1330–292, provided that:

+
“(a) In General.— +
Notwithstanding subsection (d)(5)(A) of section 218 of the Social Security Act [42 U.S.C. 418(d)(5)(A)] and the references thereto in subsections (d)(1) and (d)(3) of such section 218, the agreement with the State of Iowa heretofore entered into pursuant to such section 218 may, at any time prior to January 1, 1989, be modified pursuant to subsection (c)(4) of such section 218 so as to apply to services performed in policemen’s or firemen’s positions required to be covered by a retirement system pursuant to section 410.1 of the Iowa Code as in effect on July 1, 1953, if the State of Iowa has at any time prior to the date of the enactment of this Act [Dec. 22, 1987] paid to the Secretary of the Treasury, with respect to any of the services performed in such positions, the sums prescribed pursuant to subsection (e)(1) of such section 218 (as in effect on December 31, 1986, with respect to payments due with respect to wages paid on or before such date).
+
+
“(b) Service To Be Covered.—Notwithstanding the provisions of subsection (e) of section 218 of the Social Security Act (as so redesignated by section 9002(c)(1) of the Omnibus Budget Reconciliation Act of 1986)), any modification in the agreement with the State of Iowa under subsection (a) shall be made effective with respect to— +
“(1) +
all services performed in any policemen’s or firemen’s position to which the modification relates on or after January 1, 1987, and
+
+
“(2) all services performed in such a position before January 1, 1987, with respect to which the State of Iowa has paid to the Secretary of the Treasury the sums prescribed pursuant to subsection (e)(1) of such section 218 (as in effect on December 31, 1986, with respect to payments due with respect to wages paid on or before such date) at the time or times established pursuant to such subsection (e)(1), if and to the extent that— +
“(A) +
no refund of the sums so paid has been obtained, or
+
+
“(B) +
a refund of part or all of the sums so paid has been obtained but the State of Iowa repays to the Secretary of the Treasury the amount of such refund within 90 days after the date on which the modification is agreed to by the State and the Secretary of Health and Human Services.”
+
+
+
+
+
+
Modification of Agreement With State of Connecticut To Provide Coverage for Connecticut State Police +

Pub. L. 99–272, title XII, § 12114, Apr. 7, 1986, 100 Stat. 289, provided that:

“Notwithstanding any provision of section 218 of the Social Security Act [42 U.S.C. 418], the Secretary of Health and Human Services shall, upon the request of the Governor of Connecticut, modify the agreement under such section between the Secretary and the State of Connecticut to provide that service performed after the date of the enactment of this Act [Apr. 7, 1986] by members of the Division of the State Police within the Connecticut Department of Public Safety, who are hired on or after May 8, 1984, and who are members of the tier II plan of the Connecticut State Employees Retirement System, shall be covered under such agreement.”
+
+
Modification of Agreement With State of Illinois To Provide Coverage for Certain Policemen and Firemen +

Pub. L. 95–216, title III, § 318, Dec. 20, 1977, 91 Stat. 1540, provided that the agreement with the State of Illinois entered into pursuant to this section could, at any time prior to Jan. 1, 1979, be modified pursuant to subsec. (c)(4) of this section so as to apply to services performed in the policemen’s or firemen’s positions covered by the Illinois Municipal Retirement Fund on Dec. 20, 1977, if the State of Illinois had prior to such date paid to the Secretary of the Treasury, with respect to any of the services performed in such positions, the sums prescribed pursuant to subsec. (e)(1) of this section.

+
+
Modification of Reporting Procedures in Effect December 1, 1975, Under Federal-State Agreements +

Pub. L. 94–202, § 8(k), Jan. 2, 1976, 89 Stat. 1140, provided that:

“Notwithstanding the provisions of section 218(i) of the Social Security Act [42 U.S.C. 418(i)], nothing contained in the amendments made by the preceding provisions of this section [enacting section 432 of this title and amending sections 401, 403, 424a, and 430 of this title and section 6103 of Title 26, Internal Revenue Code, and enacting provisions set out as notes under sections 401 and 432 of this title] shall be construed to authorize or require the Secretary, in promulgating regulations or amendments thereto under such section 218(i), substantially to modify the procedures, as in effect on December 1, 1975, for the reporting by States to the Secretary of the wages of individuals covered by social security pursuant to Federal-State agreements entered into pursuant to section 218 of the Social Security Act [42 U.S.C. 418].”
+
+
Modification of Agreement With State of West Virginia With Respect to Certain Policemen and Firemen +

Pub. L. 94–202, § 6, Jan. 2, 1976, 89 Stat. 1136, provided that:

+
“(a) +
Notwithstanding the provisions of subsection (d)(5)(A) of section 218 of the Social Security Act [42 U.S.C. 418(d)(5)(A)] and the references thereto in subsections (d)(1) and (d)(3) of such section 218, the agreement with the State of West Virginia heretofore entered into pursuant to such section 218 [42 U.S.C. 418] may, at any time prior to 1977, be modified pursuant to subsection (c)(4) of such section 218 so as to apply to services performed in policemen’s or firemen’s positions covered by a retirement system on the date of the enactment of this Act [Jan. 2, 1976] by individuals as employees of any class III or class IV municipal corporation (as defined in or under the laws of the State) if the State of West Virginia has at any time prior to the date of the enactment of this Act paid to the Secretary of the Treasury, with respect to any of the services performed in such positions by individuals as employees of such municipal corporation, the sums prescribed pursuant to subsection (e)(1) of such section 218. For purposes of this subsection, a retirement system which covers positions of policemen or firemen, or both, and other positions, shall, if the State of West Virginia so desires, be deemed to be a separate retirement system with respect to the positions of such policemen or firemen, or both, as the case may be.
+
+
“(b) Notwithstanding the provisions of subsection (f) of section 218 of the Social Security Act, any modification in the agreement with the State of West Virginia under subsection (a) of this section, to the extent it involves services performed by individuals as employees of any class III or class IV municipal corporation, may be made effective with respect to— +
“(1) +
all services performed by such individual, in any policemen’s or firemen’s position to which the modification relates, on or after the date of the enactment of this Act; and
+
+
“(2) all services performed by such individual in such a position before such date of enactment with respect to which the State of West Virginia has paid to the Secretary of the Treasury the sums prescribed pursuant to subsection (e)(1) of such section 218 at the time or times established pursuant to such subsection (e)(1) if and to the extent that— +
“(A) +
no refund of the sums so paid has been obtained, or
+
+
“(B) +
a refund of part or all of the sums so paid has been obtained but the State of West Virginia repays to the Secretary of the Treasury the amount of such refund within ninety days after the date that the modification is agreed to by the State and the Secretary of Health, Education, and Welfare [now Health and Human Services].”
+
+
+
+
+

Pub. L. 92–603, title I, § 143, Oct. 30, 1972, 86 Stat. 1369, provided that:

+
“(a) +
Notwithstanding the provisions of subsection (d)(5)(A) of section 218 of the Social Security Act [subsec. (d)(5)(A) of this section] and the references thereto in subsections (d)(1) and (d)(3) of such section 218 the agreement with the State of West Virginia heretofore entered into pursuant to such section 218 [42 U.S.C. 418] may, at any time prior to 1974, be modified pursuant to subsection (c)(4) of such section 218 so as to apply to services performed in policemen’s or firemen’s positions covered by a retirement system on the date of the enactment of this Act [Oct. 30, 1972] by individuals as employees of any class III or class IV municipal corporation (as defined in or under the laws of the State) if the State of West Virginia has at any time prior to the date of the enactment of this Act paid to the Secretary of the Treasury, with respect to any of the services performed in such positions by individuals as employees of such municipal corporation, the sums prescribed pursuant to subsection (e)(1) of such section 218. For purposes of this subsection, a retirement system which covers positions of policemen or firemen, or both, and other positions, shall, if the State of West Virginia so desires, be deemed to be a separate retirement system with respect to the positions of such policemen or firemen, or both, as the case may be.
+
+
“(b) Notwithstanding the provisions of subsection (f) of section 218 of the Social Security Act, any modification in the agreement with the State of West Virginia under subsection (a) of this section, to the extent it involves services performed by individuals as employees of any class III or class IV municipal corporation, may be made effective with respect to— +
“(1) +
all services performed by such individual, in any policeman’s or fireman’s position to which the modification relates, on or after the date of the enactment of this Act; and
+
+
“(2) all services performed by such individual in such a position before such date of enactment with respect to which the State of West Virginia has paid to the Secretary of the Treasury the sums prescribed pursuant to subsection (e)(1) of such section 218 at the time or times established pursuant to such subsection (e)(1), if and to the extent that— +
“(A) +
no refund of the sums so paid has been obtained, or
+
+
“(B) +
a refund of part or all of the sums so paid has been obtained but the State of West Virginia repays to the Secretary of the Treasury the amount of such refund within ninety days after the date that the modification is agreed to by the State and the Secretary of Health, Education, and Welfare [now Health and Human Services].”
+
+
+
+
+
+
Modification of Existing Agreement With State of New Mexico To Cover Certain Hospital Employees +

Pub. L. 92–603, title I, § 127, Oct. 30, 1972, 86 Stat. 1358, provided that:

“Notwithstanding any provisions of section 218 of the Social Security Act [42 U.S.C. 418], the Agreement with the State of New Mexico heretofore entered into pursuant to such section may at the option of such State be modified at any time prior to the first day of the fourth month after the month in which this Act is enacted [October 1972], so as to apply to the services of employees of a hospital which is an integral part of a political subdivision to which an agreement under this section has not been made applicable, as a separate coverage group within the meaning of section 218(b)(5) of such Act [42 U.S.C. 418(b)(5)], but only if such hospital has prior to 1966 withdrawn from a retirement system which had been applicable to the employees of such hospital.”
+
+
Modification of Agreement With State of Louisiana With Respect to Voter Registrars +

Pub. L. 92–603, title I, § 139, Oct. 30, 1972, 86 Stat. 1366, provided that:

+
“(a) +
Notwithstanding the provisions of section 218(g)(1) of the Social Security Act [42 U.S.C. 418(g)(1)], the Secretary may, under such conditions as he deems appropriate, permit the State of Louisiana to modify its agreement entered into under section 218 of such Act [42 U.S.C. 418] so as to terminate the coverage of all employees who are in positions under the Registrars of Voters Employees’ Retirement System, effective after December 1975, but only if such State files with him notice of termination on or before December 31, 1973.
+
+
“(b) +
If the coverage of such employees in positions under such retirement system is terminated pursuant to subsection (a), coverage cannot later be extended to employees in positions under such retirement system.”
+
+
+
+
Modification of Agreements With States With Respect to Certain Students and Part-Time Employees +

Pub. L. 92–603, title I, § 141, Oct. 30, 1972, 86 Stat. 1366, provided that:

+
“(a) Notwithstanding any provision of section 218 of the Social Security Act [42 U.S.C. 418], the agreement with any State (or any modification thereof) entered into pursuant to such section may, at the option of such State, be modified at any time prior to January 1, 1974, so as to exclude either or both of the following; +
“(1) +
service in any class or classes of part-time positions; or
+
+
“(2) +
service performed in the employ of a school, college, or university if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university.
+
+
+
“(b) +
Any modification of such agreement pursuant to this section shall be effective with respect to services performed after the end of the calendar quarter following the calendar quarter in which such agreement is modified.
+
+
“(c) +
If any such modification terminates coverage with respect to service in any class or classes of part-time positions in any coverage group, the Secretary of Health, Education, and Welfare [now Health and Human Services] and the State may not thereafter modify such agreement so as to again make the agreement applicable to service in such positions in such coverage group; if such modification terminates coverage with respect to service performed in the employ of a school, college, or university, by a student who is enrolled and regularly attending classes at such school, college, or university, the Secretary of Health, Education, and Welfare [now Health and Human Services] and the State may not thereafter modify such agreement so as to again make the agreement applicable to such service performed in the employ of such school, college, or university.”
+
+
+
+
Modification of Agreement With State of Massachusetts With Respect to Employees of the Massachusetts Turnpike Authority +

Pub. L. 90–248, title I, § 124, Jan. 2, 1968, 81 Stat. 845, provided that:

+
“(a) +
Notwithstanding the provisions of section 218(g)(1) of the Social Security Act [42 U.S.C. 418(g)(1)] the Secretary may, under such conditions as he deems appropriate, permit the State of Massachusetts to modify its agreement entered into under section 218 of such Act [42 U.S.C. 418] so as to terminate the coverage of the employees of the Massachusetts Turnpike Authority effective at the end of any calendar quarter within the two years next following the date on which such agreement is so modified.
+
+
“(b) +
If the coverage of employees of the Massachusetts Turnpike Authority is terminated pursuant to subsection (a), coverage cannot later be extended to the employees of such Authority.”
+
+
+
+
Modification of Agreements With States of North Dakota and Iowa With Respect to Certain Students +

Pub. L. 89–97, title III, § 338, July 30, 1965, 79 Stat. 409, provided that:

“Notwithstanding any provision of section 218 of the Social Security Act [42 U.S.C. 418], the agreements with the States of North Dakota and Iowa entered into pursuant to such section may, at the option of the State, be modified so as to exclude service performed in any calendar quarter in the employ of a school, college, or university if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university and if the remuneration for such service is less than $50. Any modification of either of such agreements pursuant to this Act shall be effective with respect to services performed after an effective date specified in such modification, except that such date shall not be earlier than the date of enactment of this Act [July 30, 1965].”
+
+
Modification of Agreement With State of Nebraska for Exclusion of Services Performed by Justices of the Peace and Constables +

Pub. L. 86–778, title I, § 102(i), Sept. 13, 1960, 74 Stat. 935, provided that:

“Notwithstanding any provision of section 218 of the Social Security Act [42 U.S.C. 418], the agreement with the State of Nebraska entered into pursuant to such section may, at the option of such State, be modified so as to exclude services performed within such State by individuals as justices of the peace or constables, if such individuals are compensated for such services on a fee basis. Any modification of such agreement pursuant to this subsection shall be effective with respect to services performed after an effective date specified in such modification, except that such date shall not be earlier than the date of enactment of this Act [Sept. 13, 1960].”
+
+
Modification of Existing Agreement With State of California Prior to February 1966 +

Pub. L. 86–778, title I, § 102(k), Sept. 13, 1960, 74 Stat. 935, as amended by Pub. L. 89–97, title III, § 318, July 30, 1965, 79 Stat. 390; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“(1) +
Notwithstanding any provision of section 218 of the Social Security Act [42 U.S.C. 418], the agreement with the State of California heretofore entered into pursuant to such section may at the option of such State be modified, at any time prior to 1962, pursuant to subsection (c)(4) of such section 218 [42 U.S.C. 418(c)(4)], so as to apply to services performed by any individual who, on or after January 1, 1957, and on or before December 31, 1959, was employed by such State (or any political subdivision thereof) in any hospital employee’s position which, on September 1, 1954, was covered by a retirement system, but which, prior to 1960, was removed from coverage by such retirement system if, prior to July 1, 1960, there have been paid in good faith to the Secretary of the Treasury, with respect to any of the services performed by such individual in any such position, amounts equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3101, 3111] if such services had constituted employment for purposes of chapter 21 of such Code [26 U.S.C. 3101 et seq.] at the time they were performed. Notwithstanding the provisions of subsection (f) of such section 218 such modification shall be effective with respect to (1) all services performed by such individual in any such position on or after January 1, 1960, and (2) all such services, performed before such date, with respect to which amounts equivalent to such taxes have, prior to the date of enactment of this subsection [Sept. 13, 1960], been paid.
+
+
“(2) +
Such agreement, as modified pursuant to paragraph (1), may at the option of such State be further modified, at any time prior to the seventh month after the month [July 1965] in which this paragraph is enacted, so as to apply to services performed for any hospital affected by such earlier modification by any individual who after December 31, 1959, is or was employed by such State (or any political subdivision thereof) in any position described in paragraph (1). Such modification shall be effective with respect to (A) all services performed by such individual in any such position on or after January 1, 1962, and (B) all such services, performed before such date, with respect to which amounts equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1986 [26 U.S.C. 3101, 3111] if such services had constituted employment for purposes of chapter 21 of such Code at the time they were performed have, prior to the date of the enactment of this paragraph [July 30, 1965], been paid.”
+
+
+
+
Modification of Existing Agreement With State of Oklahoma Prior to 1962 +

Pub. L. 86–284, § 3, Sept. 16, 1959, 73 Stat. 566, provided that:

“Notwithstanding the provisions of subsection (d)(5)(A) of section 218 of the Social Security Act [42 U.S.C. 418(d)(5)(A)] and the references thereto in subsections (d)(1) and (d)(3) of such section 218, the agreement with the State of Oklahoma heretofore entered into pursuant to such section 218 [42 U.S.C. 418] may, at any time prior to 1962, be modified pursuant to subsection (c)(4) of such section 218 so as to apply to services performed by any individual employed by such State (or any political subdivision thereof) in any policeman’s position covered by a retirement system in effect on the date of enactment of this Act [Sept. 16, 1959] if (1) in the case of an individual performing such services on such date, such individual is ineligible to become a member of such retirement system, or, in the case of an individual who prior to such date has ceased to perform such services, such individual was, on the last day he did perform such services, ineligible to become a member of such retirement system, and (2) such State has, prior to 1959, paid to the Secretary of the Treasury, with respect to any of the services performed by such individual in any such position, the sums prescribed pursuant to subsection (e)(1) of such section 218. Notwithstanding the provisions of subsection (f) of such section 218, such modification shall be effective with respect to (i) all services performed by such individual in any such position on or after the date of enactment of this Act, and (ii) all such services, performed before such date, with respect to which such State has paid to the Secretary of the Treasury the sums prescribed pursuant to subsection (e) of such section 218, at the time or times established pursuant to such subsection.”
+
+
Modification of Existing Agreement With State of Maine Prior to July 1, 1967 +

Pub. L. 85–840, title III, § 316, Aug. 28, 1958, 72 Stat. 1040, as amended by Pub. L. 86–778, title I, § 102(j), Sept. 13, 1960, 74 Stat. 935; Pub. L. 88–350, § 1, July 2, 1964, 78 Stat. 240; Pub. L. 89–97, title III, § 337, July 30, 1965, 79 Stat. 409, eff. July 1, 1965, provided that:

“For the purposes of any modification which might be made after the date of enactment of this Act [Aug. 28, 1958] and prior to July 1, 1967, by the State of Maine of its existing agreement made under section 218 of the Social Security Act [42 U.S.C. 418], any retirement system of such State which covers positions of teachers and positions of other employees shall, if such State so desires, be deemed (notwithstanding the provisions of subsection (d) of such section) to consist of a separate retirement system with respect to the positions of such teachers and a separate retirement system with respect to the positions of such other employees; and for the purposes of this sentence, the term ‘teacher’ shall mean any teacher, principal, supervisor, school nurse, school dietitian, school secretary or superintendent employed in any public school, including teachers in unorganized territory.”
+
+
Modification of Existing Agreements With States of California, Connecticut, Minnesota, or Rhode Island Prior to 1960 +

Pub. L. 85–227, § 2, Aug. 30, 1957, 71 Stat. 512, provided that:

“Notwithstanding subsection (f) of section 218 of the Social Security Act [42 U.S.C. 418(f)], any modification of the agreement with the State of California, Connecticut, Minnesota, or Rhode Island under such section which makes such agreement applicable to services performed in positions covered by a separate retirement system created pursuant to the fourth sentence of subsection (d)(6) of such section (and consisting of the positions of members who desire coverage under the agreement) may, if such modification is agreed to prior to 1960, be made effective with respect to services performed in such positions after an effective date specified in such modification, except that in no case may such date be earlier than December 31, 1955.”
+
+
Modification of Existing Agreements With States of Florida, Nevada, New Mexico, Minnesota, Oklahoma, Pennsylvania, Texas, Washington, or Hawaii Prior to July 1, 1962 +

Act Aug. 1, 1956, ch. 836, title I, § 104(f), 70 Stat. 826, as amended by Pub. L. 86–284, § 1, provided that:

“Notwithstanding the provisions of subsection (d) of section 218 of the Social Security Act [42 U.S.C. 418(d)], any agreement under such section entered into prior to the date of enactment of this Act [Aug. 1, 1956] by the State of Florida, Nevada, New Mexico, Minnesota, Oklahoma, Pennsylvania, Texas, Washington, or the Territory of Hawaii shall if the State or Territory concerned so requests, be modified prior to July 1, 1962, so as to apply to services performed by employees of the respective public school districts of such State or Territory who, on the date such agreement is made applicable to such services, are not in positions the incumbents of which are required by State or Territorial law or regulation to have valid State or Territorial teachers’ or administrators’ certificates in order to receive pay for their services. The provisions of this subsection shall not apply to services of any such employees to which any such agreement applies without regard to this subsection.”
+
+
Modification of Existing Agreement With State of Arizona Prior to January 1, 1956 +

Act Sept. 1, 1954, ch. 1206, title I, § 101(k), 68 Stat. 1060, provided that:

“If, prior to January 1, 1956, the agreement with the State of Arizona entered into pursuant to section 218 of the Social Security Act [42 U.S.C. 418] is modified pursuant to subsection (d)(3) of such section so as to apply to service performed by employees in positions covered by the Arizona Teachers’ Retirement System the modification may, notwithstanding section 218(f) of the Social Security Act, be made effective with respect to service performed in such positions after an effective date specified in the modification, but in no case may such effective date be earlier than December 31, 1950. For the purposes of any such modification, all employees in positions covered by the Arizona Teachers’ Retirement System shall be deemed, notwithstanding the provisions of section 218(d)(6) of such Act, to constitute a separate coverage group.”
+
+
Extension of Coverage to Service in Firemen’s Position +

Pub. L. 90–248, title I, § 120(b), Jan. 2, 1968, 81 Stat. 842, provided that:

“Nothing in the amendments made by subsection (a) [amending this section] shall authorize the extension of the insurance system established by title II of the Social Security Act [42 U.S.C. 401 et seq.] under the provisions of section 218(d)(6)(C) of such Act [42 U.S.C. 418(d)(6)(C)] to service in any fireman’s position.”
+
+
Validation of Coverage for Certain Firemen in the State of Nebraska +

Pub. L. 90–248, title I, § 119(b), Jan. 2, 1968, 81 Stat. 842, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+
“In any case in which— +
“(1) +
an individual has performed services prior to the enactment of this Act [Jan. 2, 1968] in the employ of a political subdivision of the State of Nebraska in a fireman’s position, and
+
+
“(2) +
amounts, equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3101, 3111] had such services constituted employment for purposes of section 21 of such Code [26 U.S.C. 21] at the time they were performed, were timely paid in good faith to the Secretary of the Treasury, and
+
+
“(3) +
no refunds of such amounts paid in lieu of taxes have been obtained,
+
+
the amount of the remuneration for such services with respect to which such amounts have been paid shall be deemed to constitute remuneration for employment as defined in section 209 of the Social Security Act [42 U.S.C. 409].”
+
+
+
+
Validation of Coverage for Certain Employees of an Integral Unit of a Political Subdivision of Alaska +

Pub. L. 89–97, title III, § 342, July 30, 1965, 79 Stat. 412, provided that:

“For purposes of the agreement under section 218 of the Social Security Act [42 U.S.C. 418] entered into by the State of Alaska, or its predecessor the Territory of Alaska, where employees of an integral unit of a political subdivision of the State or Territory of Alaska have in good faith been included under the State or Territory’s agreement as a coverage group on the basis that such integral unit of a political subdivision was a political subdivision, then such unit of the political subdivision shall, for purposes of section 218(b)(2) of such Act, be deemed to be a political subdivision, and employees performing services within such unit shall be deemed to be a coverage group, effective with the effective date specified in such agreement or modification of such agreement with respect to such coverage group and ending with the last day of the year in which this Act is enacted [1965].”
+
+
Validation of Coverage for District Engineering Aides of Soil and Water Conservation Districts of Oklahoma +

Pub. L. 88–650, § 3, Oct. 13, 1964, 78 Stat. 1077, provided that:

“For purposes of the agreement under section 218 of the Social Security Act [42 U.S.C. 418] entered into by the State of Oklahoma, remuneration paid to district engineering aides of soil and water conservation districts of the State of Oklahoma which was reported by the State as amounts paid to such aides as employees of the State for services performed by them during the period beginning January 1, 1951, and ending with the close of June 30, 1962, shall be deemed to have been paid to such aides for services performed by them in the employ of the State.”
+
+
Validation of Coverage for Certain Employees of an Integral Unit of a Political Subdivision of Arkansas +

Pub. L. 87–878, § 1, Oct. 24, 1962, 76 Stat. 1202, provided:

“That, for purposes of the agreement under section 218 of the Social Security Act [42 U.S.C. 418] entered into by the State of Arkansas, where employees of an integral unit of a political subdivision of the State of Arkansas have in good faith been included under the State’s agreement as a coverage group on the basis that such integral unit of a political subdivision was a political subdivision, then such unit of the political subdivision shall, for purposes of section 218(b)(2) of such Act, be deemed to be a political subdivision, and employees performing services within such unit shall be deemed to be a coverage group, effective with the effective date specified in such agreement or modification of such agreement with respect to such coverage group and ending with the last day of the year in which this Act is enacted [1962].”
+
+
Validation of Coverage for Certain Mississippi Teachers +

Pub. L. 86–778, title I, § 102(h), Sept. 13, 1960, 74 Stat. 934, provided that:

+“For purposes of the agreement under section 218 of the Social Security Act [42 U.S.C. 418] entered into by the State of Mississippi, services of teachers in such State performed after February 28, 1951, and prior to October 1, 1959, shall be deemed to have been performed by such teachers as employees of the State. The term ‘teacher’ as used in the preceding sentence means— +
“(1) +
any individual who is licensed to serve in the capacity of teacher, librarian, registrar, supervisor, principal, or superintendent and who is principally engaged in the public elementary or secondary school system of the State in any one or more of such capacities;
+
+
“(2) +
any employee in the office of the county superintendent of education or the county school supervisor, or in the office of the principal of any county or municipal public elementary or secondary school in the State; and
+
+
“(3) +
any individual licensed to serve in the capacity of teacher who is engaged in any educational capacity in any day or night school conducted under the supervision of the State department of education as a part of the adult education program provided for under the laws of Mississippi or under the laws of the United States.”
+
+
+
+
Presumption of Work Deductions for Services Performed Prior to 1955 in Case of Certain Retroactive State Agreements; Recomputation +

Act Sept. 1, 1954, ch. 1206, title I, § 101(l), 68 Stat. 1060, provided that:

+
“(1) In the case of any services performed prior to 1955 to which an agreement under section 218 of the Social Security Act [42 U.S.C. 418] was made applicable, deductions which— +
“(A) +
were not imposed under section 203 of such Act [section 403 of this title] with respect to such services performed prior to the date the agreement was agreed to or, if the original agreement was not applicable to such services, performed prior to the date the modification making such agreement applicable to such services was agreed to, and
+
+
“(B) +
would have been imposed under such section 203 had such agreement, or modification, as the case may be, been agreed to on the date it became effective,
+
+
shall be deemed to have been imposed, but only for purposes of section 215(f)(2)(A) or section 215(f)(4)(A) of such Act [42 U.S.C. 415(f)(2)(A), (4)(A)] as in effect prior to the enactment of this Act [Sept. 1, 1954]. An individual with respect to whose services the preceding sentence is applicable, or in the case of his death, his survivors entitled to monthly benefits under section 202 of the Social Security Act [42 U.S.C. 402] on the basis of his wages and self-employment income, shall be entitled to a recomputation of his primary insurance amount under such section 215(f)(2)(A) or section 215(f)(4)(A), as the case may be, if the conditions specified therein are met and if, with respect to a recomputation under such section 215(f)(2)(A), such individual files the application referred to in such section after August 1954 and prior to January 1956 or, with respect to a recomputation under such section 215(f)(4)(A), such individual died prior to January 1956 and any of such survivors entitled to monthly benefits files an application, in addition to the application filed for such monthly benefits, for a recomputation under such section 215(f)(4)(A).
+
+
“(2) For purposes of a recomputation made by reason of paragraph (1) of this subsection, the primary insurance amount of the individual who performed the services referred to in such paragraph shall be computed under subsection (a)(2) of section 215 of the Social Security Act, as amended by this Act (but, for such purposes, without application of subsection (d)(4) of such section, as in effect prior to the enactment of this Act or as amended by this Act) and as though he became entitled to old-age insurance benefits in whichever of the following months yields the highest primary insurance amount: +
“(A) +
the month following the last month for which deductions are deemed, pursuant to paragraph (1) of this subsection, to have been made; or
+
+
“(B) +
the first month after the month determined under subparagraph (A) (and prior to September 1954) in which his benefits under section 202(a) of the Social Security Act [42 U.S.C. 402(a)] were no longer subject to deductions under section 203(b) of such Act [42 U.S.C. 403(b)]; or
+
+
“(C) +
the first month after the last month (and prior to September 1954) in which his benefits under section 202(a) of the Social Security Act were subject to deductions under section 203(b) of such Act; or
+
+
“(D) +
the month in which such individual filed his application for recomputation referred to in paragraph (1) of this subsection or, if he died without filing such application and prior to January 1, 1956, the month in which he died, and in any such case (but, if the individual is deceased, only if death occurred after August 1954) the amendments made by subsections (b)(1), (e)(1) and (e)(3)(B) of section 102 of this Act [amending section 415 of this title] shall be applicable.
+
+
Such recomputation shall be effective for and after the month in which the application required by paragraph (1) of this subsection is filed. The provisions of this subsection shall not be applicable in the case of any individual if his primary insurance amount has been recomputed under section 215(f)(2) of the Social Security Act on the basis of an application filed prior to September 1954.
+
+
“(3) +
If any recomputation under section 215(f) of the Social Security Act is made by reason of deductions deemed pursuant to paragraph (1) of this subsection to have been imposed with respect to benefits based on the wages and self-employment income of any individual, the total of the benefits based on such wages and self-employment income for months for which such deductions are so deemed to have been imposed shall be recovered by making, in addition to any other deductions under section 203 of such Act, deductions from any increase in benefits, based on such wages and self-employment income, resulting from such recomputation.”
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42 U.S. Code § 403 - Reduction of insurance benefits

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(a) Maximum benefits +
(1) In the case of an individual whose primary insurance amount has been computed or recomputed under section 415(a)(1) or (4) of this title, or section 415(d) of this title, as in effect after December 1978, the total monthly benefits to which beneficiaries may be entitled under section 402 or 423 of this title for a month on the basis of the wages and self-employment income of such individual shall, except as provided by paragraphs (3) and (6) (but prior to any increases resulting from the application of paragraph (2)(A)(ii)(III) of section 415(i) of this title), be reduced as necessary so as not to exceed— +
(A) +
150 percent of such individual’s primary insurance amount to the extent that it does not exceed the amount established with respect to this subparagraph by paragraph (2),
+
+
(B) +
272 percent of such individual’s primary insurance amount to the extent that it exceeds the amount established with respect to subparagraph (A) but does not exceed the amount established with respect to this subparagraph by paragraph (2),
+
+
(C) +
134 percent of such individual’s primary insurance amount to the extent that it exceeds the amount established with respect to subparagraph (B) but does not exceed the amount established with respect to this subparagraph by paragraph (2), and
+
+
(D) +
175 percent of such individual’s primary insurance amount to the extent that it exceeds the amount established with respect to subparagraph (C).
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+
Any such amount that is not a multiple of $0.10 shall be decreased to the next lower multiple of $0.10.
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+
(2) +
(A) +
For individuals who initially become eligible for old-age or disability insurance benefits, or who die (before becoming so eligible for such benefits), in the calendar year 1979, the amounts established with respect to subparagraphs (A), (B), and (C) of paragraph (1) shall be $230, $332, and $433, respectively.
+
+
(B) +
For individuals who initially become eligible for old-age or disability insurance benefits, or who die (before becoming so eligible for such benefits), in any calendar year after 1979, each of the amounts so established shall equal the product of the corresponding amount established for the calendar year 1979 by subparagraph (A) of this paragraph and the quotient obtained under subparagraph (B)(ii) of section 415(a)(1) of this title, with such product being rounded in the manner prescribed by section 415(a)(1)(B)(iii) of this title.
+
+
(C) +
In each calendar year after 1978 the Commissioner of Social Security shall publish in the Federal Register, on or before November 1, the formula which (except as provided in section 415(i)(2)(D) of this title) is to be applicable under this paragraph to individuals who become eligible for old-age or disability insurance benefits, or who die (before becoming eligible for such benefits), in the following calendar year.
+
+
(D) +
A year shall not be counted as the year of an individual’s death or eligibility for purposes of this paragraph or paragraph (8) in any case where such individual was entitled to a disability insurance benefit for any of the 12 months immediately preceding the month of such death or eligibility (but there shall be counted instead the year of the individual’s eligibility for the disability insurance benefits to which he was entitled during such 12 months).
+
+
+
(3) +
(A) When an individual who is entitled to benefits on the basis of the wages and self-employment income of any insured individual and to whom this subsection applies would (but for the provisions of section 402(k)(2)(A) of this title) be entitled to child’s insurance benefits for a month on the basis of the wages and self-employment income of one or more other insured individuals, the total monthly benefits to which all beneficiaries are entitled on the basis of such wages and self-employment income shall not be reduced under this subsection to less than the smaller of— +
(i) +
the sum of the maximum amounts of benefits payable on the basis of the wages and self-employment income of all such insured individuals, or
+
+
(ii) +
an amount (I) initially equal to the product of 1.75 and the primary insurance amount that would be computed under section 415(a)(1) of this title, for January of the year determined for purposes of this clause under the following two sentences, with respect to average indexed monthly earnings equal to one-twelfth of the contribution and benefit base determined for that year under section 430 of this title, and (II) thereafter increased in accordance with the provisions of section 415(i)(2)(A)(ii) of this title.
+
+
The year established for purposes of clause (ii) shall be 1983 or, if it occurs later with respect to any individual, the year in which occurred the month that the application of the reduction provisions contained in this subparagraph began with respect to benefits payable on the basis of the wages and self-employment income of the insured individual. If for any month subsequent to the first month for which clause (ii) applies (with respect to benefits payable on the basis of the wages and self-employment income of the insured individual) the reduction under this subparagraph ceases to apply, then the year determined under the preceding sentence shall be redetermined (for purposes of any subsequent application of this subparagraph with respect to benefits payable on the basis of such wages and self-employment income) as though this subparagraph had not been previously applicable.
+
+
(B) When two or more persons were entitled (without the application of section 402(j)(1) of this title and section 423(b) of this title) to monthly benefits under section 402 or 423 of this title for January 1971 or any prior month on the basis of the wages and self-employment income of such insured individual and the provisions of this subsection as in effect for any such month were applicable in determining the benefit amount of any persons on the basis of such wages and self-employment income, the total of benefits for any month after January 1971 shall not be reduced to less than the largest of— +
(i) +
the amount determined under this subsection without regard to this subparagraph,
+
+
(ii) +
the largest amount which has been determined for any month under this subsection for persons entitled to monthly benefits on the basis of such insured individual’s wages and self-employment income, or
+
+
(iii) +
if any persons are entitled to benefits on the basis of such wages and self-employment income for the month before the effective month (after September 1972) of a general benefit increase under this title (as defined in section 415(i)(3) of this title) or a benefit increase under the provisions of section 415(i) of this title, an amount equal to the sum of amounts derived by multiplying the benefit amount determined under this subchapter (excluding any part thereof determined under section 402(w) of this title) for the month before such effective month (including this subsection, but without the application of section 422(b) [1] of this title, section 402(q) of this title, and subsections (b), (c), and (d) of this section), for each such person for such month, by a percentage equal to the percentage of the increase provided under such benefit increase (with any such increased amount which is not a multiple of $0.10 being rounded to the next lower multiple of $0.10);
+
+
but in any such case (I) subparagraph (A) of this paragraph shall not be applied to such total of benefits after the application of clause (ii) or (iii), and (II) if section 402(k)(2)(A) of this title was applicable in the case of any such benefits for a month, and ceases to apply for a month after such month, the provisions of clause (ii) or (iii) shall be applied, for and after the month in which section 402(k)(2)(A) of this title ceases to apply, as though subparagraph (A) of this paragraph had not been applicable to such total of benefits for the last month for which clause (ii) or (iii) was applicable.
+
+
(C) +
When any of such individuals is entitled to monthly benefits as a divorced spouse under section 402(b) or (c) of this title or as a surviving divorced spouse under section 402(e) or (f) of this title for any month, the benefit to which he or she is entitled on the basis of the wages and self-employment income of such insured individual for such month shall be determined without regard to this subsection, and the benefits of all other individuals who are entitled for such month to monthly benefits under section 402 of this title on the wages and self-employment income of such insured individual shall be determined as if no such divorced spouse or surviving divorced spouse were entitled to benefits for such month.
+
+
(D) In any case in which— +
(i) +
two or more individuals are entitled to monthly benefits for the same month as a spouse under subsection (b) or (c) of section 402 of this title, or as a surviving spouse under subsection (e), (f), or (g) of section 402 of this title,
+
+
(ii) +
at least one of such individuals is entitled by reason of subparagraph (A)(ii) or (B) of section 416(h)(1) of this title, and
+
+
(iii) +
such entitlements are based on the wages and self-employment income of the same insured individual,
+
+
the benefit of the entitled individual whose entitlement is based on a valid marriage (as determined without regard to subparagraphs (A)(ii) and (B) of section 416(h)(1) of this title) to such insured individual shall, for such month and all months thereafter, be determined without regard to this subsection, and the benefits of all other individuals who are entitled, for such month or any month thereafter, to monthly benefits under section 402 of this title based on the wages and self-employment income of such insured individual shall be determined as if such entitled individual were not entitled to benefits for such month.
+
+
+
(4) In any case in which benefits are reduced pursuant to the provisions of this subsection, the reduction shall be made after any deductions under this section and after any deductions under section 422(b) 1 of this title. Notwithstanding the preceding sentence, any reduction under this subsection in the case of an individual who is entitled to a benefit under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title for any month on the basis of the same wages and self-employment income as another person— +
(A) +
who also is entitled to a benefit under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title for such month,
+
+
(B) +
who does not live in the same household as such individual, and
+
+
(C) +
whose benefit for such month is suspended (in whole or in part) pursuant to subsection (h)(3) of this section,
+
+
shall be made before the suspension under subsection (h)(3). Whenever a reduction is made under this subsection in the total of monthly benefits to which individuals are entitled for any month on the basis of the wages and self-employment income of an insured individual, each such benefit other than the old-age or disability insurance benefit shall be proportionately decreased.
+
+
(5) Notwithstanding any other provision of law, when— +
(A) +
two or more persons are entitled to monthly benefits for a particular month on the basis of the wages and self-employment income of an insured individual and (for such particular month) the provisions of this subsection are applicable to such monthly benefits, and
+
+
(B) +
such individual’s primary insurance amount is increased for the following month under any provision of this subchapter,
+
+
then the total of monthly benefits for all persons on the basis of such wages and self-employment income for such particular month, as determined under the provisions of this subsection, shall for purposes of determining the total monthly benefits for all persons on the basis of such wages and self-employment income for months subsequent to such particular month be considered to have been increased by the smallest amount that would have been required in order to assure that the total of monthly benefits payable on the basis of such wages and self-employment income for any such subsequent month will not be less (after the application of the other provisions of this subsection and section 402(q) of this title) than the total of monthly benefits (after the application of the other provisions of this subsection and section 402(q) of this title) payable on the basis of such wages and self-employment income for such particular month.
+
+
(6) Notwithstanding any of the preceding provisions of this subsection other than paragraphs (3)(A), (3)(C), (3)(D), (4), and (5) (but subject to section 415(i)(2)(A)(ii) of this title), the total monthly benefits to which beneficiaries may be entitled under sections 402 and 423 of this title for any month on the basis of the wages and self-employment income of an individual entitled to disability insurance benefits shall be reduced (before the application of section 424a of this title) to the smaller of— +
(A) +
85 percent of such individual’s average indexed monthly earnings (or 100 percent of his primary insurance amount, if larger), or
+
+
(B) +
150 percent of such individual’s primary insurance amount.
+
+
+
(7) +
In the case of any individual who is entitled for any month to benefits based upon the primary insurance amounts of two or more insured individuals, one or more of which primary insurance amounts were determined under section 415(a) or (d) of this title as in effect (without regard to the table contained therein) prior to January 1979 and one or more of which primary insurance amounts were determined under section 415(a)(1) or (4) of this title, or section 415(d) of this title, as in effect after December 1978, the total benefits payable to that individual and all other individuals entitled to benefits for that month based upon those primary insurance amounts shall be reduced to an amount equal to the amount determined in accordance with the provisions of paragraph (3)(A)(ii) of this subsection, except that for this purpose the references to subparagraph (A) in the last two sentences of paragraph (3)(A) shall be deemed to be references to paragraph (7).
+
+
(8) +
Subject to paragraph (7) and except as otherwise provided in paragraph (10)(C), this subsection as in effect in December 1978 shall remain in effect with respect to a primary insurance amount computed under section 415(a) or (d) of this title, as in effect (without regard to the table contained therein) in December 1978 and as amended by section 5117 of the Omnibus Budget Reconciliation Act of 1990, except that a primary insurance amount so computed with respect to an individual who first becomes eligible for an old-age or disability insurance benefit, or dies (before becoming eligible for such a benefit), after December 1978, shall instead be governed by this section as in effect after December 1978. For purposes of the preceding sentence, the phrase “rounded to the next higher multiple of $0.10”, as it appeared in subsection (a)(2)(C) of this section as in effect in December 1978, shall be deemed to read “rounded to the next lower multiple of $0.10”.
+
+
(9) When— +
(A) +
one or more persons were entitled (without the application of section 402(j)(1) of this title) to monthly benefits under section 402 of this title for May 1978 on the basis of the wages and self-employment income of an individual,
+
+
(B) +
the benefit of at least one such person for June 1978 is increased by reason of the amendments made by section 204 of the Social Security Amendments of 1977; and
+
+
(C) +
the total amount of benefits to which all such persons are entitled under such section 402 of this title are reduced under the provisions of this subsection (or would be so reduced except for the first sentence of subsection (a)(4)),
+
+
then the amount of the benefit to which each such person is entitled for months after May 1978 shall be increased (after such reductions are made under this subsection) to the amount such benefits would have been if the benefit of the person or persons referred to in subparagraph (B) had not been so increased.
+
+
(10) +
(A) Subject to subparagraphs (B) and (C)— +
(i) +
the total monthly benefits to which beneficiaries may be entitled under sections 402 and 423 of this title for a month on the basis of the wages and self-employment income of an individual whose primary insurance amount is computed under section 415(a)(2)(B)(i) of this title shall equal the total monthly benefits which were authorized by this section with respect to such individual’s primary insurance amount for the last month of his prior entitlement to disability insurance benefits, increased for this purpose by the general benefit increases and other increases under section 415(i) of this title that would have applied to such total monthly benefits had the individual remained entitled to disability insurance benefits until the month in which he became entitled to old-age insurance benefits or reentitled to disability insurance benefits or died, and
+
+
(ii) +
the total monthly benefits to which beneficiaries may be entitled under sections 402 and 423 of this title for a month on the basis of the wages and self-employment income of an individual whose primary insurance amount is computed under section 415(a)(2)(C) of this title shall equal the total monthly benefits which were authorized by this section with respect to such individual’s primary insurance amount for the last month of his prior entitlement to disability insurance benefits.
+
+
+
(B) In any case in which— +
(i) +
the total monthly benefits with respect to such individual’s primary insurance amount for the last month of his prior entitlement to disability insurance benefits was computed under paragraph (6), and
+
+
(ii) +
the individual’s primary insurance amount is computed under subparagraph (B)(i) or (C) of section 415(a)(2) of this title by reason of the individual’s entitlement to old-age insurance benefits or death,
+
+
the total monthly benefits shall equal the total monthly benefits that would have been authorized with respect to the primary insurance amount for the last month of his prior entitlement to disability insurance benefits if such total monthly benefits had been computed without regard to paragraph (6).
+
+
(C) +
This paragraph shall apply before the application of paragraph (3)(A), and before the application of subsection (a)(1) of this section as in effect in December 1978.
+
+
+
+
(b) Deductions on account of work +
(1) Deductions, in such amounts and at such time or times as the Commissioner of Social Security shall determine, shall be made from any payment or payments under this subchapter to which an individual is entitled, and from any payment or payments to which any other persons are entitled on the basis of such individual’s wages and self-employment income, until the total of such deductions equals— +
(A) +
such individual’s benefit or benefits under section 402 of this title for any month, and
+
+
(B) +
if such individual was entitled to old-age insurance benefits under section 402(a) of this title for such month, the benefit or benefits of all other persons for such month under section 402 of this title based on such individual’s wages and self-employment income,
+
+
if for such month he is charged with excess earnings, under the provisions of subsection (f) of this section, equal to the total of benefits referred to in clauses (A) and (B). If the excess earnings so charged are less than such total of benefits, such deductions with respect to such month shall be equal only to the amount of such excess earnings. If a child who has attained the age of 18 and is entitled to child’s insurance benefits, or a person who is entitled to mother’s or father’s insurance benefits, is married to an individual entitled to old-age insurance benefits under section 402(a) of this title, such child or such person, as the case may be, shall, for the purposes of this subsection and subsection (f), be deemed to be entitled to such benefits on the basis of the wages and self-employment income of such individual entitled to old-age insurance benefits. If a deduction has already been made under this subsection with respect to a person’s benefit or benefits under section 402 of this title for a month, he shall be deemed entitled to payments under such section for such month for purposes of further deductions under this subsection, and for purposes of charging of each person’s excess earnings under subsection (f), only to the extent of the total of his benefits remaining after such earlier deductions have been made. For purposes of this subsection and subsection (f)—
+
(i) +
an individual shall be deemed to be entitled to payments under section 402 of this title equal to the amount of the benefit or benefits to which he is entitled under such section after the application of subsection (a) of this section, but without the application of the first sentence of paragraph (4) thereof; and
+
+
(ii) +
if a deduction is made with respect to an individual’s benefit or benefits under section 402 of this title because of the occurrence in any month of an event specified in subsection (c) or (d) of this section or in section 422(b) 1 of this title, such individual shall not be considered to be entitled to any benefits under such section 402 for such month.
+
+
+
(2) +
(A) Except as provided in subparagraph (B), in any case in which— +
(i) +
any of the other persons referred to in paragraph (1)(B) is entitled to monthly benefits as a divorced spouse under section 402(b) or (c) of this title for any month, and
+
+
(ii) +
such person has been divorced for not less than 2 years,
+
+
the benefit to which he or she is entitled on the basis of the wages and self-employment income of the individual referred to in paragraph (1) for such month shall be determined without regard to deductions under this subsection as a result of excess earnings of such individual, and the benefits of all other individuals who are entitled for such month to monthly benefits under section 402 of this title on the basis of the wages and self-employment income of such individual referred to in paragraph (1) shall be determined as if no such divorced spouse were entitled to benefits for such month.
+
+
(B) +
Clause (ii) of subparagraph (A) shall not apply with respect to any divorced spouse in any case in which the individual referred to in paragraph (1) became entitled to old-age insurance benefits under section 402(a) of this title before the date of the divorce.
+
+
+
+
(c) Deductions on account of noncovered work outside United States or failure to have child in careDeductions, in such amounts and at such time or times as the Commissioner of Social Security shall determine, shall be made from any payment or payments under this subchapter to which an individual is entitled, until the total of such deductions equals such individual’s benefits or benefit under section 402 of this title for any month— +
(1) +
in which such individual is under retirement age (as defined in section 416(l) of this title) and for more than forty-five hours of which such individual engaged in noncovered remunerative activity outside the United States;
+
+
(2) +
in which such individual, if a wife or husband under retirement age (as defined in section 416(l) of this title) entitled to a wife’s or husband’s insurance benefit, did not have in his or her care (individually or jointly with his or her spouse) a child of such spouse entitled to a child’s insurance benefit and such wife’s or husband’s insurance benefit for such month was not reduced under the provisions of section 402(q) of this title;
+
+
(3) +
in which such individual, if a widow or widower entitled to a mother’s or father’s insurance benefit, did not have in his or her care a child of his or her deceased spouse entitled to a child’s insurance benefit; or
+
+
(4) +
in which such an individual, if a surviving divorced mother or father entitled to a mother’s or father’s insurance benefit, did not have in his or her care a child of his or her deceased former spouse who (A) is his or her son, daughter, or legally adopted child and (B) is entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such deceased former spouse.
+
+
For purposes of paragraphs (2), (3), and (4) of this subsection, a child shall not be considered to be entitled to a child’s insurance benefit for any month in which paragraph (1) of section 402(s) of this title applies or an event specified in section 422(b) 1 of this title occurs with respect to such child. Subject to paragraph (3) of such section 402(s) of this title, no deduction shall be made under this subsection from any child’s insurance benefit for the month in which the child entitled to such benefit attained the age of eighteen or any subsequent month; nor shall any deduction be made under this subsection from any widow’s or widower’s insurance benefit if the widow, surviving divorced wife, widower, or surviving divorced husband involved became entitled to such benefit prior to attaining age 60.
+
+
(d) Deductions from dependents’ benefits on account of noncovered work outside United States by old-age insurance beneficiary +
(1) +
(A) +
Deductions shall be made from any wife’s, husband’s, or child’s insurance benefit, based on the wages and self-employment income of an individual entitled to old-age insurance benefits, to which a wife, divorced wife, husband, divorced husband, or child is entitled, until the total of such deductions equals such wife’s, husband’s, or child’s insurance benefit or benefits under section 402 of this title for any month in which such individual is under retirement age (as defined in section 416(l) of this title) and for more than forty-five hours of which such individual engaged in noncovered remunerative activity outside the United States.
+
+
(B) +
(i) Except as provided in clause (ii), in any case in which— +
(I) +
a divorced spouse is entitled to monthly benefits under section 402(b) or (c) of this title for any month, and
+
+
(II) +
such divorced spouse has been divorced for not less than 2 years,
+
+
the benefit to which he or she is entitled for such month on the basis of the wages and self-employment income of the individual entitled to old-age insurance benefits referred to in subparagraph (A) shall be determined without regard to deductions under this paragraph as a result of excess earnings of such individual, and the benefits of all other individuals who are entitled for such month to monthly benefits under section 402 of this title on the basis of the wages and self-employment income of such individual referred to in subparagraph (A) shall be determined as if no such divorced spouse were entitled to benefits for such month.
+
+
(ii) +
Subclause (II) of clause (i) shall not apply with respect to any divorced spouse in any case in which the individual entitled to old-age insurance benefits referred to in subparagraph (A) became entitled to such benefits before the date of the divorce.
+
+
+
+
(2) +
Deductions shall be made from any child’s insurance benefit to which a child who has attained the age of eighteen is entitled, or from any mother’s or father’s insurance benefit to which a person is entitled, until the total of such deductions equals such child’s insurance benefit or benefits or mother’s or father’s insurance benefit or benefits under section 402 of this title for any month in which such child or person entitled to mother’s or father’s insurance benefits is married to an individual under retirement age (as defined in section 416(l) of this title) who is entitled to old-age insurance benefits and for more than forty-five hours of which such individual engaged in noncovered remunerative activity outside the United States.
+
+
+
(e) Occurrence of more than one event +
+

If more than one of the events specified in subsections (c) and (d) and section 422(b) 1 of this title occurs in any one month which would occasion deductions equal to a benefit for such month, only an amount equal to such benefit shall be deducted.

+
+
+
(f) Months to which earnings are chargedFor purposes of subsection (b)— +
(1) +
The amount of an individual’s excess earnings (as defined in paragraph (3)) shall be charged to months as follows: There shall be charged to the first month of such taxable year an amount of his excess earnings equal to the sum of the payments to which he and all other persons (excluding divorced spouses referred to in subsection (b)(2)) are entitled for such month under section 402 of this title on the basis of his wages and self-employment income (or the total of his excess earnings if such excess earnings are less than such sum), and the balance, if any, of such excess earnings shall be charged to each succeeding month in such year to the extent, in the case of each such month, of the sum of the payments to which such individual and all such other persons are entitled for such month under section 402 of this title on the basis of his wages and self-employment income, until the total of such excess has been so charged. Where an individual is entitled to benefits under section 402(a) of this title and other persons (excluding divorced spouses referred to in subsection (b)(2)) are entitled to benefits under section 402(b), (c), or (d) of this title on the basis of the wages and self-employment income of such individual, the excess earnings of such individual for any taxable year shall be charged in accordance with the provisions of this subsection before the excess earnings of such persons for a taxable year are charged to months in such individual’s taxable year. Notwithstanding the preceding provisions of this paragraph but subject to section 402(s) of this title, no part of the excess earnings of an individual shall be charged to any month (A) for which such individual was not entitled to a benefit under this subchapter, (B) in which such individual was at or above retirement age (as defined in section 416(l) of this title), (C) in which such individual, if a child entitled to child’s insurance benefits, has attained the age of 18, (D) for which such individual is entitled to widow’s or widower’s insurance benefits if such individual became so entitled prior to attaining age 60, (E) in which such individual did not engage in self-employment and did not render services for wages (determined as provided in paragraph (5) of this subsection) of more than the applicable exempt amount as determined under paragraph (8), if such month is in the taxable year in which occurs the first month after December 1977 that is both (i) a month for which the individual is entitled to benefits under subsection (a), (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title (without having been entitled for the preceding month to a benefit under any other of such subsections), and (ii) a month in which the individual did not engage in self-employment and did not render services for wages (determined as provided in paragraph (5)) of more than the applicable exempt amount as determined under paragraph (8), or (F) in which such individual did not engage in self-employment and did not render services for wages (determined as provided in paragraph (5) of this subsection) of more than the applicable exempt amount as determined under paragraph (8), in the case of an individual entitled to benefits under section 402(b) or (c) of this title (but only by reason of having a child in his or her care within the meaning of paragraph (1)(B) of subsection (b) or (c), as may be applicable) or under section 402(d) or (g) of this title, if such month is in a year in which such entitlement ends for a reason other than the death of such individual, and such individual is not entitled to any benefits under this subchapter for the month following the month during which such entitlement under section 402(b), (d), or (g) of this title ended.
+
+
(2) +
As used in paragraph (1), the term “first month of such taxable year” means the earliest month in such year to which the charging of excess earnings described in such paragraph is not prohibited by the application of clauses (A), (B), (C), (D), (E), and (F) thereof.
+
+
(3) +
For purposes of paragraph (1) and subsection (h), an individual’s excess earnings for a taxable year shall be 33⅓ percent of his earnings for such year in excess of the product of the applicable exempt amount as determined under paragraph (8) in the case of an individual who has attained (or, but for the individual’s death, would have attained) retirement age (as defined in section 416(l) of this title) before the close of such taxable year, or 50 percent of his earnings for such year in excess of such product in the case of any other individual, multiplied by the number of months in such year, except that, in determining an individual’s excess earnings for the taxable year in which he attains retirement age (as defined in section 416(l) of this title), there shall be excluded any earnings of such individual for the month in which he attains such age and any subsequent month (with any net earnings or net loss from self-employment in such year being prorated in an equitable manner under regulations of the Commissioner of Social Security). For purposes of the preceding sentence, notwithstanding section 411(e) of this title, the number of months in the taxable year in which an individual dies shall be 12. The excess earnings as derived under the first sentence of this paragraph, if not a multiple of $1, shall be reduced to the next lower multiple of $1.
+
+
(4) For purposes of clause (E) of paragraph (1)— +
(A) +
An individual will be presumed, with respect to any month, to have been engaged in self-employment in such month until it is shown to the satisfaction of the Commissioner of Social Security that such individual rendered no substantial services in such month with respect to any trade or business the net income or loss of which is includible in computing (as provided in paragraph (5) of this subsection) his net earnings or net loss from self-employment for any taxable year. The Commissioner of Social Security shall by regulations prescribe the methods and criteria for determining whether or not an individual has rendered substantial services with respect to any trade or business.
+
+
(B) +
An individual will be presumed, with respect to any month, to have rendered services for wages (determined as provided in paragraph (5) of this subsection) of more than the applicable exempt amount as determined under paragraph (8) until it is shown to the satisfaction of the Commissioner of Social Security that such individual did not render such services in such month for more than such amount.
+
+
+
(5) +
(A) +
An individual’s earnings for a taxable year shall be (i) the sum of his wages for services rendered in such year and his net earnings from self-employment for such year, minus (ii) any net loss from self-employment for such year.
+
+
(B) For purposes of this section— +
(i) +
an individual’s net earnings from self-employment for any taxable year shall be determined as provided in section 411 of this title, except that paragraphs (1), (4), and (5) of section 411(c) of this title shall not apply and the gross income shall be computed by excluding the amounts provided by subparagraph (D) of this paragraph, and
+
+
(ii) +
an individual’s net loss from self-employment for any taxable year is the excess of the deductions (plus his distributive share of loss described in section 702(a)(8) of the Internal Revenue Code of 1986) taken into account under clause (i) over the gross income (plus his distributive share of income so described) taken into account under clause (i).
+
+
+
(C) For purposes of this subsection, an individual’s wages shall be computed without regard to the limitations as to amounts of remuneration specified in paragraphs (1), (6)(B), (6)(C), (7)(B), and (8) of section 409(a) of this title; and in making such computation services which do not constitute employment as defined in section 410 of this title, performed within the United States by the individual as an employee or performed outside the United States in the active military or naval service of the United States, shall be deemed to be employment as so defined if the remuneration for such services is not includible in computing his net earnings or net loss from self-employment. The term “wages” does not include— +
(i) +
the amount of any payment made to, or on behalf of, an employee or any of his dependents (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement, or
+
+
(ii) +
any payment or series of payments by an employer to an employee or any of his dependents upon or after the termination of the employee’s employment relationship because of retirement after attaining an age specified in a plan referred to in section 409(a)(11)(B) of this title or in a pension plan of the employer.
+
+
+
(D) In the case of— +
(i) +
an individual who has attained retirement age (as defined in section 416(l) of this title) on or before the last day of the taxable year, and who shows to the satisfaction of the Commissioner of Social Security that he or she is receiving royalties attributable to a copyright or patent obtained before the taxable year in which he or she attained such age and that the property to which the copyright or patent relates was created by his or her own personal efforts, or
+
+
(ii) +
an individual who has become entitled to insurance benefits under this subchapter, other than benefits under section 423 of this title or benefits payable under section 402(d) of this title by reason of being under a disability, and who shows to the satisfaction of the Commissioner of Social Security that he or she is receiving, in a year after his or her initial year of entitlement to such benefits, any other income not attributable to services performed after the month in which he or she initially became entitled to such benefits,
+
+
there shall be excluded from gross income any such royalties or other income.
+
+
(E) +
For purposes of this section, any individual’s net earnings from self-employment which result from or are attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income, on which the computation of such net earnings from self-employment is based, is actually paid to or received by such individual (unless such income was actually paid and received prior to that year).
+
+
+
(6) +
For purposes of this subsection, wages (determined as provided in paragraph (5)(C)) which, according to reports received by the Commissioner of Social Security, are paid to an individual during a taxable year shall be presumed to have been paid to him for services performed in such year until it is shown to the satisfaction of the Commissioner of Social Security that they were paid for services performed in another taxable year. If such reports with respect to an individual show his wages for a calendar year, such individual’s taxable year shall be presumed to be a calendar year for purposes of this subsection until it is shown to the satisfaction of the Commissioner of Social Security that his taxable year is not a calendar year.
+
+
(7) +
Where an individual’s excess earnings are charged to a month and the excess earnings so charged are less than the total of the payments (without regard to such charging) to which all persons (excluding divorced spouses referred to in subsection (b)(2)) are entitled under section 402 of this title for such month on the basis of his wages and self-employment income, the difference between such total and the excess so charged to such month shall be paid (if it is otherwise payable under this subchapter) to such individual and other persons in the proportion that the benefit to which each of them is entitled (without regard to such charging, without the application of section 402(k)(3) of this title, and prior to the application of section 403(a) of this title) bears to the total of the benefits to which all of them are entitled.
+
+
(8) +
(A) +
Whenever the Commissioner of Social Security pursuant to section 415(i) of this title increases benefits effective with the month of December following a cost-of-living computation quarter [2] the Commissioner shall also determine and publish in the Federal Register on or before November 1 of the calendar year in which such quarter occurs the new exempt amounts (separately stated for individuals described in subparagraph (D) and for other individuals) which are to be applicable (unless prevented from becoming effective by subparagraph (C)) with respect to taxable years ending in (or with the close of) the calendar year after the calendar year in which such benefit increase is effective (or, in the case of an individual who dies during the calendar year after the calendar year in which the benefit increase is effective, with respect to such individual’s taxable year which ends, upon his death, during such year).
+
+
(B) Except as otherwise provided in subparagraph (D), the exempt amount which is applicable to individuals described in such subparagraph and the exempt amount which is applicable to other individuals, for each month of a particular taxable year, shall each be whichever of the following is the larger— +
(i) +
the corresponding exempt amount which is in effect with respect to months in the taxable year in which the determination under subparagraph (A) is made, or
+
+
(ii) the product of the corresponding exempt amount which is in effect with respect to months in the taxable year ending after 2001 and before 2003 (with respect to individuals described in subparagraph (D)) or the taxable year ending after 1993 and before 1995 (with respect to other individuals), and the ratio of— +
(I) +
the national average wage index (as defined in section 409(k)(1) of this title) for the calendar year before the calendar year in which the determination under subparagraph (A) is made, to
+
+
(II) +
the national average wage index (as so defined) for 2000 (with respect to individuals described in subparagraph (D)) or 1992 (with respect to other individuals),
+
+
with such product, if not a multiple of $10, being rounded to the next higher multiple of $10 where such product is a multiple of $5 but not of $10 and to the nearest multiple of $10 in any other case.
+
+
Whenever the Commissioner of Social Security determines that an exempt amount is to be increased in any year under this paragraph, the Commissioner shall notify the House Committee on Ways and Means and the Senate Committee on Finance within 30 days after the close of the base quarter (as defined in section 415(i)(1)(A) of this title) in such year of the estimated amount of such increase, indicating the new exempt amount, the actuarial estimates of the effect of the increase, and the actuarial assumptions and methodology used in preparing such estimates.
+
+
(C) +
Notwithstanding the determination of a new exempt amount by the Commissioner of Social Security under subparagraph (A) (and notwithstanding any publication thereof under such subparagraph or any notification thereof under the last sentence of subparagraph (B)), such new exempt amount shall not take effect pursuant thereto if during the calendar year in which such determination is made a law increasing the exempt amount is enacted.
+
+
(D) Notwithstanding any other provision of this subsection, the exempt amount which is applicable to an individual who has attained retirement age (as defined in section 416(l) of this title) before the close of the taxable year involved shall be— +
(i) +
for each month of any taxable year ending after 1995 and before 1997, $1,041.66⅔,
+
+
(ii) +
for each month of any taxable year ending after 1996 and before 1998, $1,125.00,
+
+
(iii) +
for each month of any taxable year ending after 1997 and before 1999, $1,208.33⅓,
+
+
(iv) +
for each month of any taxable year ending after 1998 and before 2000, $1,291.66⅔,
+
+
(v) +
for each month of any taxable year ending after 1999 and before 2001, $1,416.66⅔,
+
+
(vi) +
for each month of any taxable year ending after 2000 and before 2002, $2,083.33⅓, and
+
+
(vii) +
for each month of any taxable year ending after 2001 and before 2003, $2,500.00.
+
+
+
(E) +
Notwithstanding subparagraph (D), no deductions in benefits shall be made under subsection (b) with respect to the earnings of any individual in any month beginning with the month in which the individual attains retirement age (as defined in section 416(l) of this title).
+
+
+
(9) +
For purposes of paragraphs (3), (5)(D)(i), (8)(D), and (8)(E), the term “retirement age (as defined in section 416(l) of this title)”, with respect to any individual entitled to monthly insurance benefits under section 402 of this title, means the retirement age (as so defined) which is applicable in the case of old-age insurance benefits, regardless of whether or not the particular benefits to which the individual is entitled (or the only such benefits) are old-age insurance benefits.
+
+
+
(g) Penalty for failure to report certain eventsAny individual in receipt of benefits subject to deduction under subsection (c), (or who is in receipt of such benefits on behalf of another individual), because of the occurrence of an event specified therein, who fails to report such occurrence to the Commissioner of Social Security prior to the receipt and acceptance of an insurance benefit for the second month following the month in which such event occurred, shall suffer deductions in addition to those imposed under subsection (c) as follows: +
(1) +
if such failure is the first one with respect to which an additional deduction is imposed by this subsection, such additional deduction shall be equal to his benefit or benefits for the first month of the period for which there is a failure to report even though such failure is with respect to more than one month;
+
+
(2) +
if such failure is the second one with respect to which an additional deduction is imposed by this subsection, such additional deduction shall be equal to two times his benefit or benefits for the first month of the period for which there is a failure to report even though such failure is with respect to more than two months; and
+
+
(3) +
if such failure is the third or a subsequent one for which an additional deduction is imposed under this subsection, such additional deduction shall be equal to three times his benefit or benefits for the first month of the period for which there is a failure to report even though the failure to report is with respect to more than three months;
+
+
except that the number of additional deductions required by this subsection shall not exceed the number of months in the period for which there is a failure to report. As used in this subsection, the term “period for which there is a failure to report” with respect to any individual means the period for which such individual received and accepted insurance benefits under section 402 of this title without making a timely report and for which deductions are required under subsection (c).
+
+
(h) Report of earnings to Commissioner +
(1) +
(A) If an individual is entitled to any monthly insurance benefit under section 402 of this title during any taxable year in which he has earnings or wages, as computed pursuant to paragraph (5) of subsection (f), in excess of the product of the applicable exempt amount as determined under subsection (f)(8) times the number of months in such year, such individual (or the individual who is in receipt of such benefit on his behalf) shall make a report to the Commissioner of Social Security of his earnings (or wages) for such taxable year. Such report shall be made on or before the fifteenth day of the fourth month following the close of such year, and shall contain such information and be made in such manner as the Commissioner of Social Security may by regulations prescribe. Such report need not be made for any taxable year— +
(i) +
beginning with or after the month in which such individual attained retirement age (as defined in section 416(l) of this title), or
+
+
(ii) if benefit payments for all months (in such taxable year) in which such individual is under retirement age (as defined in section 416(l) of this title) have been suspended under the provisions of the first sentence of paragraph (3) of this subsection, unless— +
(I) +
such individual is entitled to benefits under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title,
+
+
(II) +
such benefits are reduced under subsection (a) of this section for any month in such taxable year, and
+
+
(III) +
in any such month there is another person who also is entitled to benefits under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title on the basis of the same wages and self-employment income and who does not live in the same household as such individual.
+
+
+
The Commissioner of Social Security may grant a reasonable extension of time for making the report of earnings required in this paragraph if the Commissioner finds that there is valid reason for a delay, but in no case may the period be extended more than four months.
+
+
(B) +
If the benefit payments of an individual have been suspended for all months in any taxable year under the provisions of the first sentence of paragraph (3) of this subsection, no benefit payment shall be made to such individual for any such month in such taxable year after the expiration of the period of three years, three months, and fifteen days following the close of such taxable year unless within such period the individual, or some other person entitled to benefits under this subchapter on the basis of the same wages and self-employment income, files with the Commissioner of Social Security information showing that a benefit for such month is payable to such individual.
+
+
+
(2) If an individual fails to make a report required under paragraph (1) of this subsection, within the time prescribed by or in accordance with such paragraph, for any taxable year and any deduction is imposed under subsection (b) by reason of his earnings for such year, he shall suffer additional deductions as follows: +
(A) +
if such failure is the first one with respect to which an additional deduction is imposed under this paragraph, such additional deduction shall be equal to his benefit or benefits for the last month of such year for which he was entitled to a benefit under section 402 of this title, except that if the deduction imposed under subsection (b) by reason of his earnings for such year is less than the amount of his benefit (or benefits) for the last month of such year for which he was entitled to a benefit under section 402 of this title, the additional deduction shall be equal to the amount of the deduction imposed under subsection (b) but not less than $10;
+
+
(B) +
if such failure is the second one for which an additional deduction is imposed under this paragraph, such additional deduction shall be equal to two times his benefit or benefits for the last month of such year for which he was entitled to a benefit under section 402 of this title;
+
+
(C) +
if such failure is the third or a subsequent one for which an additional deduction is imposed under this paragraph, such additional deduction shall be equal to three times his benefit or benefits for the last month of such year for which he was entitled to a benefit under section 402 of this title;
+
+
except that the number of the additional deductions required by this paragraph with respect to a failure to report earnings for a taxable year shall not exceed the number of months in such year for which such individual received and accepted insurance benefits under section 402 of this title and for which deductions are imposed under subsection (b) by reason of his earnings. In determining whether a failure to report earnings is the first or a subsequent failure for any individual, all taxable years ending prior to the imposition of the first additional deduction under this paragraph, other than the latest one of such years, shall be disregarded.
+
+
(3) +
If the Commissioner of Social Security determines, on the basis of information obtained by or submitted to the Commissioner, that it may reasonably be expected that an individual entitled to benefits under section 402 of this title for any taxable year will suffer deductions imposed under subsection (b) by reason of his earnings for such year, the Commissioner of Social Security may, before the close of such taxable year, suspend the total or less than the total payment for each month in such year (or for only such months as the Commissioner of Social Security may specify) of the benefits payable on the basis of such individual’s wages and self-employment income; and such suspension shall remain in effect with respect to the benefits for any month until the Commissioner of Social Security has determined whether or not any deduction is imposed for such month under subsection (b). The Commissioner of Social Security is authorized, before the close of the taxable year of an individual entitled to benefits during such year, to request of such individual that he make, at such time or times as the Commissioner of Social Security may specify, a declaration of his estimated earnings for the taxable year and that he furnish to the Commissioner of Social Security such other information with respect to such earnings as the Commissioner of Social Security may specify. A failure by such individual to comply with any such request shall in itself constitute justification for a determination under this paragraph that it may reasonably be expected that the individual will suffer deductions imposed under subsection (b) by reason of his earnings for such year. If, after the close of a taxable year of an individual entitled to benefits under section 402 of this title for such year, the Commissioner of Social Security requests such individual to furnish a report of his earnings (as computed pursuant to paragraph (5) of subsection (f)) for such taxable year or any other information with respect to such earnings which the Commissioner of Social Security may specify, and the individual fails to comply with such request, such failure shall in itself constitute justification for a determination that such individual’s benefits are subject to deductions under subsection (b) for each month in such taxable year (or only for such months thereof as the Commissioner of Social Security may specify) by reason of his earnings for such year.
+
+
(4) +
The Commissioner of Social Security shall develop and implement procedures in accordance with this subsection to avoid paying more than the correct amount of benefits to any individual under this subchapter as a result of such individual’s failure to file a correct report or estimate of earnings or wages. Such procedures may include identifying categories of individuals who are likely to be paid more than the correct amount of benefits and requesting that they estimate their earnings or wages more frequently than other persons subject to deductions under this section on account of earnings or wages.
+
+
+
(i) Repealed. Pub. L. 103–296, title III, § 309(a), Aug. 15, 1994, 108 Stat. 1523 +
+
+
(j) Attainment of retirement age +
+

For the purposes of this section, an individual shall be considered as having attained retirement age (as defined in section 416(l) of this title) during the entire month in which he attains such age.

+
+
+
(k) Noncovered remunerative activity outside United States +
+

An individual shall be considered to be engaged in noncovered remunerative activity outside the United States if he performs services outside the United States as an employee and such services do not constitute employment as defined in section 410 of this title and are not performed in the active military or naval service of the United States, or if he carries on a trade or business outside the United States (other than the performance of service as an employee) the net income or loss of which (1) is not includible in computing his net earnings from self-employment for a taxable year and (2) would not be excluded from net earnings from self-employment, if carried on in the United States, by any of the numbered paragraphs of section 411(a) of this title. When used in the preceding sentence with respect to a trade or business (other than the performance of service as an employee), the term “United States” does not include the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa in the case of an alien who is not a resident of the United States (including the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa); and the term “trade or business” shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986.

+
+
+
(l) Good cause for failure to make reports required +
+

The failure of an individual to make any report required by subsection (g) or (h)(1)(A) within the time prescribed therein shall not be regarded as such a failure if it is shown to the satisfaction of the Commissioner of Social Security that he had good cause for failing to make such report within such time. The determination of what constitutes good cause for purposes of this subsection shall be made in accordance with regulations of the Commissioner of Social Security, except that in making any such determination, the Commissioner of Social Security shall specifically take into account any physical, mental, educational, or linguistic limitation such individual may have (including any lack of facility with the English language).

+
+
+
(Aug. 14, 1935, ch. 531, title II, § 203, 49 Stat. 623; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, 1367; Aug. 10, 1946, ch. 951, title IV, § 406, 60 Stat. 988; Aug. 28, 1950, ch. 809, title I, §§ 102(a), 103(a), 64 Stat. 489; July 18, 1952, ch. 945, §§ 2(b)(2), 4(a)–(d), 66 Stat. 768, 773; Sept. 1, 1954, ch. 1206, title I, §§ 102(e)(7), 103(a)–(h), (i)(3), 112(a), 68 Stat. 1070, 1073–1077, 1078, 1085; Aug. 1, 1956, ch. 836, title I, §§ 101(d)–(g), 102(d)(11), 107(a), 112 (a), (b), 70 Stat. 808, 814, 829, 831; Pub. L. 85–840, title I, § 101(f), title II, § 205(j), (k), title III, §§ 307(f), 308(a)–(e), Aug. 28, 1958, 72 Stat. 1017, 1024, 1032, 1033; Pub. L. 86–778, title I, § 103(b), title II, §§ 209(a), 211(a)–(h), title III, § 302(a), Sept. 13, 1960, 74 Stat. 936, 953–957, 960; Pub. L. 87–64, title I, § 108(a), June 30, 1961, 75 Stat. 140; Pub. L. 89–97, title III, §§ 301(c), 306(c)(10)–(12), 308(d)(6)–(8), 310(a), 325(a), July 30, 1965, 79 Stat. 363, 373, 378–380, 399; Pub. L. 90–248, title I, §§ 101(b), 104(d)(1), 107(a), 160, 161(a), (b), 163(a)(1), Jan. 2, 1968, 81 Stat. 826, 832, 834, 870, 872; Pub. L. 91–172, title X, § 1002(b)(1), Dec. 30, 1969, 83 Stat. 739; Pub. L. 92–5, title II, § 201(b), Mar. 17, 1971, 85 Stat. 8; Pub. L. 92–336, title II, §§ 201(b), (h)(1), 202(a)(2)(A), (B), July 1, 1972, 86 Stat. 410, 411, 415; Pub. L. 92–603, title I, §§ 101(b), 102(c), 103(c), 105(a), (b), 106(a), 107(b)(1), (2), 144(a)(2), (3), Oct. 30, 1972, 86 Stat. 1334, 1336, 1340–1343, 1370; Pub. L. 93–66, title II, § 202(a)–(c), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §§ 3(k), 18(a), Dec. 31, 1973, 87 Stat. 953, 967; Pub. L. 94–202, § 8(i), Jan. 2, 1976, 89 Stat. 1140; Pub. L. 95–216, title II, §§ 202, 204(e), title III, §§ 301(a), (b), (c)(1), (d), 302(a)–(d), 303(a), 353(a), Dec. 20, 1977, 91 Stat. 1524, 1528, 1530, 1531, 1552; Pub. L. 96–265, title I, § 101(a)–(b)(2), June 9, 1980, 94 Stat. 442; Pub. L. 96–473, §§ 1(a), 3(a), 4(a), 6(b), Oct. 19, 1980, 94 Stat. 2263–2265; Pub. L. 97–35, title XXII, §§ 2201(c)(6), 2206(b)(2)–(4), Aug. 13, 1981, 95 Stat. 831, 838; Pub. L. 97–123, § 2(f), Dec. 29, 1981, 95 Stat. 1661; Pub. L. 98–21, title I, §§ 111(a)(4), 132(b), title II, § 201(c)(1)(B), (2), title III, §§ 306(i), 309(f)–(h), 324(c)(4), 331(a), (b), 347(a), Apr. 20, 1983, 97 Stat. 72, 94, 109, 114, 116, 117, 125, 128, 129, 138; Pub. L. 98–369, div. B, title VI, §§ 2602(a), 2661(g)(1)(A), (2)(A), 2662(c)(1), 2663(a)(3), July 18, 1984, 98 Stat. 1127, 1157, 1159, 1161; Pub. L. 99–272, title XII, § 12108(a), Apr. 7, 1986, 100 Stat. 286; Pub. L. 100–647, title VIII, § 8002(a), (b), Nov. 10, 1988, 102 Stat. 3779; Pub. L. 101–239, title X, §§ 10208(b)(1)(A), (B), (d)(2)(A)(i), (ii), (vi), 10305(a), Dec. 19, 1989, 103 Stat. 2477, 2480, 2481, 2483; Pub. L. 101–508, title V, §§ 5117(a)(3)(B), 5119(c), (d), 5123(a)(1), (2), 5127(a), (b), Nov. 5, 1990, 104 Stat. 1388–277, 1388–279, 1388–280, 1388–284, 1388–286; Pub. L. 103–296, title I, § 107(a)(4), title III, §§ 309(a)–(c), 310(a), (b), 314(a), 321(a)(6), (c)(6)(A), (g)(2), Aug. 15, 1994, 108 Stat. 1478, 1523, 1524, 1530, 1536, 1538, 1543; Pub. L. 104–121, title I, § 102(a), (b)(1), Mar. 29, 1996, 110 Stat. 847, 848; Pub. L. 106–182, §§ 2–4(a), Apr. 7, 2000, 114 Stat. 198, 199.)
+
+
 +
+
+ +
+

[1]  See References in Text note below.

[2]  So in original. Probably should be followed by a comma.
+
Editorial Notes
+
+References in Text +

Section 422(b) of this title, referred to in subsecs. (a)(3)(B)(iii), (4), (b)(1)(ii), (c), and (e), was repealed by Pub. L. 106–170, title I, § 101(b)(1)(C), Dec. 17, 1999, 113 Stat. 1873.

+

Section 5117 of the Omnibus Budget Reconciliation Act of 1990, referred to in subsec. (a)(8), is section 5117 of Pub. L. 101–508, title V, Nov. 5, 1990, 104 Stat. 1388–274.

+

The amendments made by section 204 of the Social Security Amendments of 1977, referred to in subsec. (a)(9)(B), means the amendments made by section 204 of Pub. L. 95–216, which enacted subsec. (a)(9) of this section and amended section 402(e)(2)(A), (e)(2)(B)(i), (f)(3)(A), and (f)(3)(B)(i) of this title.

+

The Internal Revenue Code of 1986, referred to in subsecs. (f)(5)(B)(ii) and (k), is classified generally to Title 26, Internal Revenue Code.

+
+
Amendments +

2000—Subsec. (c). Pub. L. 106–182, § 4(a)(1), in last sentence of concluding provisions substituted “nor shall any deduction be made under this subsection from any widow’s or widower’s insurance benefit if the widow, surviving divorced wife, widower, or surviving divorced husband involved became entitled to such benefit prior to attaining age 60” for “nor shall any deduction be made under this subsection from any widow’s insurance benefit for any month in which the widow or surviving divorced wife is entitled and has not attained retirement age (as defined in section 416(l) of this title) (but only if she became so entitled prior to attaining age 60), or from any widower’s insurance benefit for any month in which the widower or surviving divorced husband is entitled and has not attained retirement age (as defined in section 416(l) of this title) (but only if he became so entitled prior to attaining age 60)”.

+

Subsec. (c)(1). Pub. L. 106–182, § 2(1), substituted “retirement age (as defined in section 416(l) of this title)” for “the age of seventy”.

+

Subsec. (d)(1)(A), (2). Pub. L. 106–182, § 2(2), substituted “retirement age (as defined in section 416(l) of this title)” for “the age of seventy”.

+

Subsec. (f)(1)(B). Pub. L. 106–182, § 2(3), substituted “was at or above retirement age (as defined in section 416(l) of this title)” for “was age seventy or over”.

+

Subsec. (f)(1)(D). Pub. L. 106–182, § 4(a)(2), added cl. (D) and struck out former cl. (D) which read as follows: “for which such individual is entitled to widow’s insurance benefits and has not attained retirement age (as defined in section 416(l) of this title) (but only if she became so entitled prior to attaining age 60), or widower’s insurance benefits and has not attained retirement age (as defined in section 416(l) of this title) (but only if he became so entitled prior to attaining age 60),”.

+

Subsec. (f)(3). Pub. L. 106–182, § 2(4), substituted “retirement age (as defined in section 416(l) of this title)” for “age 70”.

+

Subsec. (f)(8)(E). Pub. L. 106–182, § 3(a), added subpar. (E).

+

Subsec. (f)(9). Pub. L. 106–182, § 3(b), substituted “(8)(D), and (8)(E),” for “and (8)(D),”.

+

Subsec. (h)(1)(A)(i), (ii). Pub. L. 106–182, § 2(5), substituted “retirement age (as defined in section 416(l) of this title)” for “age 70”.

+

Subsec. (j). Pub. L. 106–182, § 2(6), substituted “retirement age” for “age seventy” in heading and “having attained retirement age (as defined in section 416(l) of this title)” for “seventy years of age”.

+

1996—Subsec. (f)(8)(B)(ii). Pub. L. 104–121, § 102(b)(1)(A), substituted “the taxable year ending after 2001 and before 2003 (with respect to individuals described in subparagraph (D)) or the taxable year ending after 1993 and before 1995 (with respect to other individuals)” for “the taxable year ending after 1993 and before 1995”.

+

Subsec. (f)(8)(B)(ii)(II). Pub. L. 104–121, § 102(b)(1)(B), substituted “for 2000 (with respect to individuals described in subparagraph (D)) or 1992 (with respect to other individuals)” for “for 1992”.

+

Subsec. (f)(8)(D). Pub. L. 104–121, § 102(a), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “Notwithstanding any other provision of this subsection, the exempt amount which is applicable to an individual who has attained retirement age (as defined in section 416(l) of this title) before the close of the taxable year involved—

+

“(i) shall be $333.33⅓ for each month of any taxable year ending after 1977 and before 1979,

+

“(ii) shall be $375 for each month of any taxable year ending after 1978 and before 1980,

+

“(iii) shall be $416.66⅔ for each month of any taxable year ending after 1979 and before 1981,

+

“(iv) shall be $458.33⅓ for each month of any taxable year ending after 1980 and before 1982, and

+

“(v) shall be $500 for each month of any taxable year ending after 1981 and before 1983.”

+

1994—Subsec. (a)(2)(C). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (a)(4). Pub. L. 103–296, § 309(b), substituted “section 422(b) of this title. Notwithstanding the preceding sentence, any reduction under this subsection in the case of an individual who is entitled to a benefit under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title for any month on the basis of the same wages and self-employment income as another person—

+

“(A) who also is entitled to a benefit under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title for such month,

+

“(B) who does not live in the same household as such individual, and

+

“(C) whose benefit for such month is suspended (in whole or in part) pursuant to subsection (h)(3) of this section,

+

shall be made before the suspension under subsection (h)(3). Whenever” for “section 422(b) of this title. Whenever”.

+

Subsec. (a)(8). Pub. L. 103–296, § 310(b), substituted “Subject to paragraph (7) and except as otherwise provided in paragraph (10)(C)” for “Subject to paragraph (7)”.

+

Subsec. (a)(10). Pub. L. 103–296, § 310(a), added par. (10).

+

Subsecs. (b)(1), (c), (f)(3), (4). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing.

+

Subsec. (f)(5)(B)(ii). Pub. L. 103–296, § 321(c)(6)(A), substituted “Code of 1986” for “Code of 1954”.

+

Subsec. (f)(5)(C)(i), (ii). Pub. L. 103–296, § 321(a)(6), realigned margins.

+

Subsec. (f)(5)(D), (6). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing.

+

Subsec. (f)(8)(A). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” and “the Commissioner” for “he”.

+

Subsec. (f)(8)(B). Pub. L. 103–296, § 107(a)(4), in closing provisions substituted “Commissioner of Social Security” for “Secretary” and “the Commissioner shall” for “he shall”.

+

Subsec. (f)(8)(B)(ii). Pub. L. 103–296, § 321(g)(2), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “the product of the exempt amount described in clause (i) and the ratio of (I) the deemed average total wages (as defined in section 409(k)(1) of this title) for the calendar year before the calendar year in which the determination under subparagraph (A) is made to (II) the deemed average total wages (as so defined) for the calendar year before the most recent calendar year in which an increase in the exempt amount was enacted or a determination resulting in such an increase was made under subparagraph (A), with such product, if not a multiple of $10, being rounded to the next higher multiple of $10 where such product is a multiple of $5 but not of $10 and to the nearest multiple of $10 in any other case.”

+

Subsecs. (f)(8)(C), (g). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (h)(1)(A). Pub. L. 103–296, § 314(a), substituted “four months” for “three months” in last sentence.

+

Pub. L. 103–296, § 107(a)(4), in subpar. (A) as amended by Pub. L. 103–296, § 309(c), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner” for “he” before “finds”.

+

Pub. L. 103–296, § 309(c), substituted “Such report need not be made for any taxable year—

+

“(i) beginning with or after the month in which such individual attained age 70, or

+

“(ii) if benefit payments for all months (in such taxable year) in which such individual is under age 70 have been suspended under the provisions of the first sentence of paragraph (3) of this subsection, unless—

+

“(I) such individual is entitled to benefits under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title,

+

“(II) such benefits are reduced under subsection (a) of this section for any month in such taxable year, and

+

“(III) in any such month there is another person who also is entitled to benefits under subsection (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title on the basis of the same wages and self-employment income and who does not live in the same household as such individual.

+

The Secretary may grant” for “Such report need not be made for any taxable year (i) beginning with or after the month in which such individual attained age 70, or (ii) if benefit payments for all months (in such taxable year) in which such individual is under age 70 have been suspended under the provisions of the first sentence of paragraph (3) of this subsection. The Secretary may grant”.

+

Subsec. (h)(1)(B). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (h)(3). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “submitted to the Commissioner” for “submitted to him”.

+

Subsec. (h)(4). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (i). Pub. L. 103–296, § 309(a), struck out subsec. (i) which read as follows: “In the case of any individual, deductions by reason of the provisions of subsection (b), (c), (g), or (h) of this section, or the provisions of section 422(b) of this title, shall, notwithstanding such provisions, be made from the benefits to which such individual is entitled only to the extent that such deductions reduce the total amount which would otherwise be paid, on the basis of the same wages and self-employment income, to such individual and the other individuals living in the same household.”

+

Subsec. (k). Pub. L. 103–296, § 321(c)(6)(A), substituted “Code of 1986” for “Code of 1954”.

+

Subsec. (l). Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing.

+

1990—Subsec. (a)(3)(D). Pub. L. 101–508, § 5119(c), added subpar. (D).

+

Subsec. (a)(6). Pub. L. 101–508, § 5119(d), inserted “(3)(D),” after “(3)(C),”.

+

Subsec. (a)(8). Pub. L. 101–508, § 5117(a)(3)(B), inserted “and as amended by section 5117 of the Omnibus Budget Reconciliation Act of 1990,” after second reference to “December 1978”.

+

Subsec. (b)(2). Pub. L. 101–508, § 5127(a), designated existing provisions as subpar. (A), substituted “Except as provided in subparagraph (B), in any case in which—” and cls. (i) and (ii) for “When any of the other persons referred to in paragraph (1)(B) is entitled to monthly benefits as a divorced spouse under section 402(b) or (c) of this title for any month and such person has been so divorced for not less than 2 years,”, and added subpar. (B).

+

Subsec. (d)(1)(B). Pub. L. 101–508, § 5127(b), designated existing provisions as cl. (i), substituted “Except as provided in clause (ii), in any case in which—” and subcls. (I) and (II) for “When any divorced spouse is entitled to monthly benefits under section 402(b) or (c) of this title for any month and such divorced spouse has been so divorced for not less than 2 years,”, and added cl. (ii).

+

Subsec. (f)(5)(E). Pub. L. 101–508, § 5123(a)(1), (2), redesignated last undesignated par. of section 411(a) of this title as subpar. (E) and substituted “For purposes of this section, any individual’s net earnings from self-employment which result from or are attributable to” for “Any income of an individual which results from or is attributable to”, “the income, on which the computation of such net earnings from self-employment is based, is actually paid” for “the income is actually paid”, and “unless such income was” for “unless it was”.

+

1989—Subsec. (f)(5)(C). Pub. L. 101–239, § 10208(d)(2)(A)(ii), (vi), substituted “paragraphs (1), (6)(B), (6)(C), (7)(B), and (8) of section 409(a)” for “subsections (a), (g)(2), (g)(3), (h)(2), and (j) of section 409” in introductory provisions and “409(a)(11)(B)” for “409(m)(2)” in cl. (ii).

+

Subsec. (f)(8)(B)(ii)(I). Pub. L. 101–239, § 10208(b)(1)(A), substituted “the deemed average total wages (as defined in section 409(k)(1) of this title)” for “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a) of this title) reported to the Secretary of the Treasury or his delegate”.

+

Pub. L. 101–239, § 10208(d)(2)(A)(i), substituted “409(a)(1)” for “409(a)”.

+

Subsec. (f)(8)(B)(ii)(II). Pub. L. 101–239, § 10208(b)(1)(B), substituted “the deemed average total wages (as so defined)” for “the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate”.

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Subsec. (l). Pub. L. 101–239, § 10305(a), substituted “Secretary, except that in making any such determination, the Secretary shall specifically take into account any physical, mental, educational, or linguistic limitation such individual may have (including any lack of facility with the English language)” for “Secretary” in last sentence.

+

1988—Subsec. (f)(3). Pub. L. 100–647 inserted “(or, but for the individual’s death, would have attained)” after “who has attained” in first sentence, inserted after first sentence “For purposes of the preceding sentence, notwithstanding section 411(e) of this title, the number of months in the taxable year in which an individual dies shall be 12.”, and substituted “first sentence of this paragraph” for “preceding sentence” in last sentence.

+

1986—Subsec. (a)(4). Pub. L. 99–272, § 12108(a)(1), struck out “preceding” after “pursuant to the” in first sentence.

+

Subsec. (a)(6). Pub. L. 99–272, § 12108(a)(2), substituted “(4), and (5)” for “and (5)” and “shall be reduced” for “whether or not such total benefits are otherwise subject to reduction under this subsection but after any reduction under this subsection which would otherwise be applicable, shall be, reduced or further reduced”.

+

1984—Subsec. (a)(8). Pub. L. 98–369, § 2663(a)(3)(A), inserted a period at end of par. (8).

+

Subsec. (d)(1)(A). Pub. L. 98–369, § 2661(g)(1)(A)(i), substituted “for more than forty-five hours of which such individual engaged” for “on seven or more different calendar days of which he engaged”.

+

Subsec. (d)(2). Pub. L. 98–369, § 2663(a)(3)(B), substituted “an individual under the age of seventy who is entitled” for “an individual who is entitled”.

+

Pub. L. 98–369, § 2661(g)(1)(A)(ii), substituted “for more than forty-five hours” for “on seven or more different calendar days”.

+

Subsec. (f)(5)(B)(ii). Pub. L. 98–369, § 2663(a)(3)(C), substituted “702(a)(8)” for “702(a)(9)”.

+

Subsec. (f)(5)(D)(i). Pub. L. 98–369, § 2662(c)(1), made a clarifying amendment to Pub. L. 98–21, § 201(c)(1)(B). See 1983 Amendment note below.

+

Subsec. (f)(8)(B), (C). Pub. L. 98–369, § 2663(a)(3)(D), realigned margins of subpars. (B) and (C).

+

Subsec. (f)(9). Pub. L. 98–369, § 2661(g)(2)(A), added par. (9).

+

Subsec. (h)(4). Pub. L. 98–369, § 2602(a), added par. (4).

+

1983—Subsec. (a)(3)(A). Pub. L. 98–21, § 331(a)(1), amended cl. (ii) generally, substituting provisions relating to an amount (I) initially equal to the product of 1.75 and the primary insurance amount that would be computed under section 415(a)(1) of this title, for January of the year determined for purposes of this clause under the following two sentences, with respect to average indexed monthly earnings equal to one-twelfth of the contribution and benefit base determined for that year under section 430 of this title, and (II) thereafter increased in accordance with the provisions of section 415(i)(2)(A)(ii) of this title, for provisions relating to an amount equal to the product of 1.75 and the primary insurance amount that would be computed under section 415(a)(1) of this title for that month with respect to average indexed monthly earnings equal to one-twelfth of the contribution and benefit base determined for that year under section 430 of this title, and inserted provisions following cl. (ii).

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Subsec. (a)(7). Pub. L. 98–21, § 331(a)(2), substituted “the amount determined in accordance with the provisions of paragraph (3)(A)(ii) of this subsection, except that for this purpose the references to subparagraph (A) in the last two sentences of paragraph (3)(A) shall be deemed to be references to paragraph (7)” for “the product of 1.75 and the primary insurance amount that would be computed under section 415(a)(1) of this title for that month with respect to average indexed monthly earnings equal to one-twelfth of the contribution and benefit base determined under section 430 of this title for the year in which that month occurs”.

+

Subsec. (b)(1). Pub. L. 98–21, § 309(f), inserted “or father’s” after “mother’s” in provisions following subpar. (B).

+

Pub. L. 98–21, § 132(b)(1)(A)(iii), substituted “clauses (A) and (B)” for “clauses (1) and (2)” in provisions following subpar. (B).

+

Pub. L. 98–21, § 132(b)(1)(A)(i), (ii), (iv), designated existing provisions of subsec. (b) as par. (1), and in par. (1), as so designated, redesignated cls. (1) and (2) as (A) and (B), respectively, and cls. (A) and (B) as (i) and (ii), respectively.

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Subsec. (b)(1)(i). Pub. L. 98–21, § 331(b), substituted “first sentence of paragraph (4)” for “penultimate sentence”.

+

Subsec. (b)(2). Pub. L. 98–21, § 132(b)(1)(A)(v), added par. (2).

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Subsec. (c). Pub. L. 98–21, § 201(c)(2), substituted “retirement age (as defined in section 416(l) of this title)” for “age sixty-five”.

+

Pub. L. 98–21, § 201(c)(1)(B), substituted “retirement age (as defined in section 416(l) of this title)” for “age 65” wherever appearing in provisions following par. (4).

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Pub. L. 98–21, § 309(g), amended subsec. (c) generally, substituting in par. (1) specification of more than forty-five hours of nonrecovered remunerative activity for specification of seven or more different days of such activity, and in pars. (2) to (4) provisions not distinguishing between the sexes for provisions relating only to the entitlements of women, and in provisions following par. (4) inserting “or surviving divorced husband” after “widower”.

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Subsec. (d)(1). Pub. L. 98–21, § 309(h), inserted “divorced husband,” after “husband,”.

+

Pub. L. 98–21, § 132(b)(2), designated existing provisions as subpar. (A) and added subpar. (B).

+

Subsec. (d)(2). Pub. L. 98–21, § 309(h), inserted “or father’s” after “mother’s” in three places.

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Subsec. (f)(1). Pub. L. 98–21, § 132(b)(1)(B)(i), inserted “(excluding divorced spouses referred to in subsection (b)(2))” after “and all other persons” and after “other persons” and inserted “such” after “payments to which such individual and all” in first sentence.

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Subsec. (f)(1)(D). Pub. L. 98–21, § 201(c)(1)(B), substituted “retirement age (as defined in section 416(l) of this title)” for “age 65” in two places.

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Subsec. (f)(1)(F). Pub. L. 98–21, § 306(i), substituted “section 402(b) or (c) of this title (but only by reason of having a child in his or her care within the meaning of paragraph (1)(B) of subsection (b) or (c), as may be applicable)” for “section 402(b) of this title (but only by reason of having a child in her care within the meaning of paragraph (1)(B) of that subsection)”.

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Subsec. (f)(3). Pub. L. 98–21, § 347(a), substituted “33⅓ percent of his earnings for such year in excess of the product of the applicable exempt amount as determined under paragraph (8) in the case of an individual who has attained retirement age (as defined in section 416(l) of this title) before the close of such taxable year, or 50 percent of his earnings for such year in excess of such product in the case of any other individual” for “50 per centum of his earnings for such year in excess of the product of the applicable exempt amount as determined under paragraph (8)”.

+

Subsec. (f)(5)(C). Pub. L. 98–21, § 324(c)(4), inserted provision excluding from “wages” certain payments on account of retirement or under a pension plan of the employer.

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Subsec. (f)(5)(D)(i). Pub. L. 98–21, § 201(c)(1)(B), as amended by Pub. L. 98–369, § 2662(c)(1), substituted “retirement age (as defined in section 416(l) of this title)” for “the age of 65”.

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Subsec. (f)(7). Pub. L. 98–21, § 132(b)(1)(B)(ii), inserted “(excluding divorced spouses referred to in subsection (b)(2))” after “all persons”.

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Subsec. (f)(8)(A). Pub. L. 98–21, § 111(a)(4), substituted “December” for “June”.

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Subsec. (f)(8)(D). Pub. L. 98–21, § 201(c)(1)(B), substituted “retirement age (as defined in section 416(l) of this title)” for “age 65”.

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1981—Subsec. (a)(1). Pub. L. 97–35, § 2206(b)(2), substituted in provisions following subpar. (D) “decreased to the next lower” for “increased to the next higher”.

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Subsec. (a)(3)(B)(iii). Pub. L. 97–35, § 2206(b)(3), substituted “next lower multiple” for “next higher multiple”.

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Subsec. (a)(8). Pub. L. 97–123, § 2(f), struck out “, modified by the application of section 415(a)(6) of this title”.

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Pub. L. 97–35, §§ 2201(c)(6), 2206(b)(4), inserted “, modified by the application of section 415(a)(6) of this title” and inserted provision that for the purposes of the preceding sentence, the phrase “rounded to the next higher multiple of $0.10”, as it appeared in subsec. (a)(2)(C) of this section as in effect in December 1978, be deemed to read “rounded to the next lower multiple of $0.10”.

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1980—Subsec. (a). Pub. L. 96–265 added par. (6), redesignated former pars. (6) to (8) as (7) to (9), respectively, and made conforming amendments to pars. (1), (2)(D), and (8).

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Subsec. (a)(3)(A). Pub. L. 96–473, § 6(b)(1), substituted “entitled on the basis” for “entitled on the bases”.

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Subsec. (a)(7). Pub. L. 96–473, § 6(b)(2), substituted “benefit base” for “benefits base”.

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Subsec. (f)(1). Pub. L. 96–473, §§ 1(a)(1), 4(a), inserted reference to December 1977 in cl. (E) and added cl. (F).

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Subsec. (f)(2)(F). Pub. L. 96–473, § 1(a)(2), inserted reference to cl. (F).

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Subsec. (f)(5)(D). Pub. L. 96–473, § 3(a), revised former cls. (i) and (ii) into cl. (i), inserted reference to women, and added cl. (ii).

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1977—Subsec. (a)(1) to (7). Pub. L. 95–216, § 202, generally restated the provisions of existing pars. (1) to (5) with changes to take into account the revised system for computing primary insurance amounts based on wage-indexed earnings and redistributed those existing provisions as thus restated into pars. (1) to (7).

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Subsec. (a)(8). Pub. L. 95–216, § 204(e), added par. (8).

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Subsecs. (c)(1), (d)(1), (f)(1)(B). Pub. L. 95–216, § 302(a), substituted “seventy” for “seventy-two”.

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Subsec. (f)(1)(E). Pub. L. 95–216, §§ 301(d), 303(a), substituted “the applicable exempt amount” for “$200 or the exempt amount” and inserted “, if such month is in the taxable year in which occurs the first month that is both (i) a month for which the individual is entitled to benefits under subsection (a), (b), (c), (d), (e), (f), (g), or (h) of section 402 of this title (without having been entitled for the preceding month to a benefit under any other of such subsections), and (ii) a month in which the individual did not engage in self-employment and did not render services for wages (determined as provided in paragraph (5)) of more than the applicable exempt amount as determined under paragraph (8)” after “as determined under paragraph (8)”.

+

Subsec. (f)(3). Pub. L. 95–216, § 301(d), substituted “the applicable exempt amount” for “$200 or the exempt amount”.

+

Pub. L. 95–216, § 302(b), substituted “age 70” for “age 72”.

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Subsec. (f)(4)(B). Pub. L. 95–216, § 301(d), substituted “the applicable exempt amount” for “$200 or the exempt amount”.

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Subsec. (f)(8)(A). Pub. L. 95–216, § 301(a), substituted “the new exempt amounts (separately stated for individuals described in subparagraph (D) and for other individuals) which are to be applicable (unless prevented from becoming effective by subparagraph (C) with respect to taxable years ending in (or with the close of) the calendar year after the calendar year” for “a new exempt amount which shall be effective (unless such new exempt amount is prevented from becoming effective by subparagraph (C) of this paragraph) with respect to any individual’s taxable year which ends after the calendar year”.

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Subsec. (f)(8)(B). Pub. L. 95–216, §§ 301(b), 353(a), applicable with respect to taxable years ending after Dec. 1977, substituted “Except as otherwise provided in subparagraph (D), the exempt amount which is applicable to individuals described in such subparagraph and the exempt amount which is applicable to other individuals for each month of a particular taxable year, shall each be” for “The exempt amount for each month of a particular taxable year shall be” in provisions preceding cl. (i), substituted “the corresponding exempt amount” for “the exempt amount” in cl. (i), and, in provisions following cl. (ii), substituted “an exempt amount” for “the exempt amount”, and effective Jan. 1, 1979, substituted “is” for “was” in cl. (i) and, in cl. (ii), substituted “(I) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in section 409(a) of this title) reported to the Secretary of the Treasury or his delegate for the calendar year before the calendar year in which the determination under subparagraph (A) is made to (II) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before the most recent calendar year” for “(I) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year in which the determination under subparagraph (A) was made to (II) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973, or, if later, the calendar year preceding the most recent calendar year” and struck out reference to wages for calendar year 1978.

+

Subsec. (f)(8)(D). Pub. L. 95–216, § 301(c)(1), added subpar. (D).

+

Subsec. (h)(1)(A). Pub. L. 95–216, § 301(d), substituted “the applicable exempt amount” for “$200 or the exempt amount”.

+

Pub. L. 95–216, § 302(c), substituted “age 70” for “the age of 72” and for “age 72”.

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Subsec. (j). Pub. L. 95–216, § 302(a), (d), substituted “seventy” for “seventy-two” in heading and in text.

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1976—Subsec. (f)(8)(B)(ii). Pub. L. 94–202 substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of the calendar year” in cl. (I), substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973, or, if later, the calendar year preceding” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of 1973, or, if later, the first calendar quarter of” in cl. (II), and directed that the average wages for calendar year 1978, or any prior calendar year, be deemed equal to 400% of the average wages reported for the first quarter of that year.

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1973—Subsec. (f). Pub. L. 93–66, § 202(a), (b), substituted in pars. (1), (3), first sentence, and (4)(B), “$200” for “$175”.

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Subsec. (f)(8)(A). Pub. L. 93–233, § 3(k)(1), substituted: “with the month of June following” for “with the first month of the calendar year following”, “which ends after the calendar year in which such benefit increase is effective” for “which ends with the close of or after the calendar year with the first month of which such benefit increase is effective”, and “during the calendar year after the calendar year in which the benefit increase is effective” for “during such calendar year”; and struck out after “such quarter occurs” and before “a new exempt amount” parenthetical “(along with the publication of such benefit increased as required by section 415(i)(2)(D) of this title)”.

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Subsec. (f)(8)(B)(ii). Pub. L. 93–233, § 18(a), substituted “exempt amount” for “contribution and benefit base” and “subparagraph (A)” for “section 430(a) of this title”, respectively.

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Subsec. (f)(8)(B) foll. (ii). Pub. L. 93–233, § 3(k)(2), substituted “within 30 days after the close of the base quarter (as defined in section 415(i)(1)(A) of this title) in such year” for “no later than August 15 of such year”.

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Subsec. (f)(8)(C). Pub. L. 93–233, § 3(k)(3), struck out “or providing a general benefit increase under this subchapter (as defined in section 415(i)(3) of this title)” after “law increasing the exempt amount”.

+

Subsec. (h)(1)(A). Pub. L. 93–66, § 202(c), substituted “$200” for “$175”.

+

1972—Subsec. (a). Pub. L. 92–336, § 202(a)(2)(A), inserted “in or deemed to be” after “the table”.

+

Subsec. (a)(2). Pub. L. 92–336, § 202(a)(2)(B), as amended by Pub. L. 92–603, §§ 103(c), 144(a)(3), substituted provisions relating to the reduction in the total benefits for any month after January 1971 where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for January 1971 or any prior month, for provisions relating to the reduction in the total of benefits for September 1972 or any subsequent month where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for August, 1972.

+

Pub. L. 92–336, § 201(b), substituted provisions relating to the reduction in the total of benefits for September 1972 or any subsequent month where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for August 1972, for provisions relating to the reduction in the total of benefits for January 1971 or any subsequent month where two or more persons were entitled to monthly benefits under section 402 or 423 of this title for January 1971.

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Subsec. (a)(2)(B). Pub. L. 92–603, § 144(a)(2), inserted “such” before “person”.

+

Subsec. (a)(4). Pub. L. 92–336, § 201(h)(1), added par. (4).

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Subsec. (a)(5). Pub. L. 92–603, § 101(b), added par. (5).

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Subsec. (c). Pub. L. 92–603, §§ 102(c)(1), 107(b)(1), substituted “attained age 65 (but only if she became so entitled prior to attaining age (60), or from any widower’s insurance benefit for any month in which the widower is entitled and has not attained age 65 (but only if he became so entitled prior to attaining age 60)” for “attained age 62 (but only if she became so entitled prior to attaining age 60), or from any widower’s insurance benefit for any month in which the widower is entitled and has not attained age 62”.

+

Subsec. (f)(1). Pub. L. 92–603, §§ 102(c)(2), 105(a)(1), 107(b)(2), substituted “attained age 65 (but only if she became so entitled prior to attaining age 60), or widower’s insurance benefits and has not attained age 65 (but only if she became so entitled prior to attaining age 60)” for “attained age 62 (but only if she became so entitled prior to attaining age 60), or widower’s insurance benefits and has not attained age 62” in cl. (D) and substituted “$175 or the exempt amount as determined under paragraph (8)” for “$140” in cl. (E).

+

Subsec. (f)(3). Pub. L. 92–603, §§ 105(a)(3), 106(a), substituted “shall be 50 per centum of his earnings for such year in excess of the product of $175 or the exempt amount as determined under paragraph (8),” for “shall be his earnings for such year in excess of the product of $140” and struck out “, except that of the first $1,200 of such excess (or all of such excess if it is less than $1,200), an amount equal to one-half thereof shall not be included” after “number of months in such year” and inserted provisions for the exclusion of certain earnings in the year of attaining age 72.

+

Subsec. (f)(4)(B). Pub. L. 92–603, § 105(a)(1), substituted “$175 or the exempt amount as determined under paragraph (8)” for “$140”.

+

Subsec. (f)(8). Pub. L. 92–603, § 105(b), added par. (8).

+

Subsec. (h)(1)(A). Pub. L. 92–603, § 105(a)(2), substituted “$175 or the exempt amount as determined under subsection (f)(8)” for “$140”.

+

1971—Subsec. (a)(2). Pub. L. 92–5 substituted references to January 1971 for references to January 1970, substituted “December 1970” for “December 1969”, and, in subpar. (B), substituted “prior to March 17, 1971” for “prior to December 30, 1969 (and prior to January 1, 1970)”, and lowered the multiple of the benefit amount from 115 percent to 110 percent.

+

1969—Subsec. (a)(2). Pub. L. 91–172 substituted references to January 1970 for references to February 1968, and, in subpar. (B), substituted “prior to December 30, 1969 (and prior to January 1, 1970)” for “prior to February 1968”, and raised the multiple of the benefit amount from 113 percent to 115 percent.

+

1968—Subsec. (a). Pub. L. 90–248, § 163(a)(1), provided for reduction of benefits in the total of monthly benefits to which individuals are entitled for any month on the basis of the wages and self-employment income of an insured individual and that where such total of benefits for such month includes any benefit or benefits under section 402(d) of this title which are payable solely by reason of section 416(h)(3) of this title, the reduction shall be first applied to reduce (proportionately where there is more than one benefit so payable) the benefits so payable (but not below zero).

+

Subsec. (a)(2). Pub. L. 90–248, § 101(b), substituted references to February 1968 for former references to December 1964 and for former references to the enactment of the Social Security Amendments of 1965, increased the multiple of the benefit amount from 107 to 113 percent, and struck out former cl. (ii) which provided that the total of monthly benefits shall not be reduced to less than the larger of the amount determined under subpar. (A) or with respect to any month after the month in which the Social Security Amendments of 1965 are enacted, an amount equal to the sum of the amounts derived by multiplying the benefit amount determined under this subchapter (including subsection (a) of this section, but without the application of section 422(b) of this title, section 402(q) of this title, and subsections (b), (c) and (d) of this section), as in effect prior to the enactment of such Amendments, for each such person (other than a person who would not be entitled to such benefits for such month without the application of the amendments made by section 306 of the Social Security Amendments of 1965) for the month of enactment, by 107 percent and raising each such increased amount, if it is not a multiple of $0.10, to the next higher multiple of $0.10.

+

Subsec. (c). Pub. L. 90–248, § 104(d)(1)(A), inserted after “any subsequent month” in third sentence “; nor shall any deduction be made under this subsection from any widow’s insurance benefit for any month in which the widow or surviving divorced wife is entitled and has not attained age 62 (but only if she became so entitled prior to attaining age 60), or from any widower’s insurance benefit for any month in which the widower is entitled and has not attained age 62”.

+

Subsec. (f)(1). Pub. L. 90–248, §§ 104(d)(1)(B), 107(a)(1), inserted in third sentence subpar. (D) and redesignated existing provisions as subpar. (E), and substituted “$140” for “125”.

+

Subsec. (f)(2). Pub. L. 90–248, § 104(d)(1)(C), substituted “(D), and (E)” for “and (D)”.

+

Subsec. (f)(3). Pub. L. 90–248, § 107(a)(1), substituted “$140” for “$125”.

+

Subsec. (f)(4). Pub. L. 90–248, § 104(d)(1)(D), substituted “(E)” for “(D)”.

+

Subsec. (f)(4)(B). Pub. L. 90–248, § 107(a)(1), substituted “$140” for “$125”.

+

Subsec. (g). Pub. L. 90–248, § 161(b), substituted provisions that the penalty for the first failure to report will equal one month’s benefit, for the second failure to report—two month’s benefits, for the third or a subsequent failure to report—three month’s benefits but in no case will the penalty exceed the number of months in the period for which there is a failure to report, and defining “period for which there is a failure to report” for present provisions that the penalty for the first failure to report is one month’s benefit and for subsequent failures, the penalty is an amount equal to the total amount of the benefits for all the months in which the event occurred but was not reported within the prescribed time.

+

Subsec. (h)(1)(A). Pub. L. 90–248, §§ 107(a)(2), 160(a), inserted last sentence authorizing the Secretary to extend time to report earnings up to three months if there is a valid reason for delay, and substituted “$140” for “$125”.

+

Subsec. (h)(2). Pub. L. 90–248, § 160(b), substituted in text preceding subpar. (A) “by or in accordance with such paragraph” for “therein”.

+

Subsec. (h)(2)(A). Pub. L. 90–248, § 161(a), inserted exception provision that if the deduction is less than the amount of his benefits for the last month for which he was entitled to benefits, the additional deduction will be the amount of the deduction under subsec. (b) but not less than ten dollars.

+

1965—Subsec. (a)(2). Pub. L. 89–97, § 301(c), substituted provisions to assure an increase in the family benefits for families who were on the benefit rolls after December 1964 and whose benefits were determined under former provisions by providing that the maximum family benefit of each month after December 1964 will be the larger of (1) the family maximum specified in column V of the new table or (2) the sum of all family members’ benefits after each such benefit has been increased by seven percent (and rounded to the next higher ten cents if it is not already a multiple of ten cents), for former provisions restricting the reduction of total benefits to individuals entitled to monthly benefits under section 402 or 423 of this title for December 1958.

+

Subsec. (a)(3). Pub. L. 89–97, §§ 301(c), 308(d)(6), struck out par. (3) which was a special saving clause for maximum family benefits of people who became disabled before 1959 since families whose benefits were determined under such par. (3) are now covered by subsec. (a)(2) of this section, and added par. (3), respectively.

+

Subsec. (c). Pub. L. 89–97, § 306(c)(10), (11), inserted in penultimate sentence “paragraph (1) of section 402(s) of this title applies or” after “for any month in which” and in last sentence the introductory phrase “Subject to paragraph (3) of such section 402(s)”.

+

Subsec. (c)(4). Pub. L. 89–97, § 308(d)(7), substituted “surviving divorced mother” for “former wife divorced”.

+

Subsec. (d)(1). Pub. L. 89–97, § 308(d)(8), inserted “divorced wife,” after “wife,”.

+

Subsec. (f)(1). Pub. L. 89–97, §§ 306(c)(12), 310(a)(1), inserted “but subject to section 402(s) of this title” after “Notwithstanding the preceding provisions of this paragraph” in last sentence and substituted “$125” for “$100”.

+

Subsec. (f)(3). Pub. L. 89–97, § 310(a)(1), (2), substituted “$125” for “$100” and “$1,200” for “$500” in two places.

+

Subsec. (f)(4)(B). Pub. L. 89–97, § 310(a)(1), substituted “$125” for “$100”.

+

Subsec. (f)(5)(B). Pub. L. 89–97, § 325(a)(1), broke down existing provisions into cls. (i) and (ii), provided, in cl. (ii), for exclusion from gross income of amounts provided by subpar. (D) of this par., and, in cl. (ii), inserted reference to distributive share of loss described in section 702(a)(9) of Title 26.

+

Subsec. (f)(5)(D). Pub. L. 89–97, § 325(a)(2), added subpar. (D).

+

Subsec. (h)(1)(A). Pub. L. 89–97, § 310(a)(3), substituted “$125” for “$100”.

+

1961—Subsec. (f)(3). Pub. L. 87–64 substituted “$500” for “$300” in two places.

+

1960—Subsec. (a)(3). Pub. L. 86–778, § 302(a), substituted “, then such total of benefits shall not be reduced to less than $99.10 if such primary insurance amount is $66, to less than $102.40 if such primary insurance amount is $67, to less than $106.50 if such primary insurance amount is $68, or, if such primary insurance amount is higher than $68, to less than the smaller of” for “and is not less than $68, then such total of benefits shall not be reduced to less than the smaller of” in the provisions following cl. (B), and “the amount determined under this subsection without regard to this paragraph, or $206.60, whichever is larger” for “the last figure in column V of the table appearing in section 415(a) of this title” in cl. (C).

+

Subsec. (b). Pub. L. 86–778, § 211(a), amended subsec. (b) generally, and among other changes, authorized deductions from payments to which any other persons are entitled on the basis of an individual’s wages and self-employed income, substituted provisions requiring deductions for months in which an individual is charged with excess earnings under the provisions of subsec. (f) of this section for provisions which required deductions for months in which an individual is charged with any earnings under the provisions of subsec. (e) of this section, and inserted the second, third, fourth and fifth sentences. Former cls. (2)–(5) and the closing paragraph of subsec. (b) are covered by subsec. (c) of this section.

+

Subsec. (c). Pub. L. 86–778, § 211(b), redesignated the opening provisions, cls. (2) to (5) and the closing provisions of former subsec. (b) of this section as the opening provisions, cls. (1) to (4) and the closing provisions of subsec. (c), respectively. Former subsec. (c) redesignated (d).

+

Subsec. (d). Pub. L. 86–778, § 211(c), added subsec. (d) and redesignated former subsec. (d) as (e). Provisions of subsec. (d) were formerly contained in subsec. (c) of this section.

+

Subsec. (e). Pub. L. 86–778, § 211(c), (d), redesignated former subsec. (d) as (e), substituted “subsections (c) and (d)” for “subsections (b) and (c)”, and struck out provisions which required the charging of any earnings to any month to be treated as an event occurring in such month. Former subsec. (e) redesignated (f).

+

Subsec. (f). Pub. L. 86–778, § 211(c), (e), redesignated former subsec. (e) as (f), and amended such subsection by inserting pars. (3) and (7), substituting provisions requiring an amount of an individual’s excess earnings equal to the sum of the payments to which he and all other persons are entitled for the month under section 402 of this title on the basis of his wages and self-employment income (or the total of his excess earnings if such excess earnings are less than such sum) to be charged to the first month of the taxable year, and the balance, if any, of such excess earnings to be charged to each succeeding month in such year to the extent, in the case of each month, of the sum of the payments to which such individual and all other persons are entitled for such month under section 402 of this title on the basis of his wages and self-employment income, until the total of such excess has been so charged, for provisions which required the first $80 of earnings in excess of $1,200 to be charged to the first month of the taxable year, and the balance, if any, at the rate of $80 per month to each succeeding month in such year until all of the balance has been applied, and inserting provisions requiring the excess earnings of an individual for any taxable year, where an individual is entitled to benefits under section 402(a) of this title and other persons are entitled to benefits under section 402 (b), (c), or (d) of this title on the basis of the wages and self-employment income of such individual, to be charged in accordance with the provisions of this subsection before the excess earnings of such persons for a taxable year are charged to months in such individual’s taxable year. Former subsec. (f) redesignated (g).

+

Subsec. (g). Pub. L. 86–778, §§ 209(a), 211(c), redesignated former subsec. (f) as (g), and substituted therein “subsection (c)” for “subsection (b) or (c)” in two places, and struck out “(other than an event specified in subsection (b)(1) or (c)(1))” after “of an event specified therein.” Former subsec. (g) redesignated (h).

+

Subsec. (h). Pub. L. 86–778, § 211(c), (f), redesignated former subsec. (g) as (h), and substituted therein “paragraph (5) of subsection (f)” for “paragraph (4) of subsection (e)” in two places, “paragraph (3) of this subsection” for “paragraph (3) of subsection (g)”, “subsection (b)” for “subsection (b)(1)” in five places, and “suspend the total or less than the total payment” for “suspend the payment.” Former subsec. (h) redesignated (i).

+

Subsec. (i). Pub. L. 86–778, § 211(c), (g), redesignated former subsec. (h) as (i) and substituted therein “subsection (b), (c), (g), or (h)” for “subsection (b), (f), or (g).” Former subsec. (i) was repealed by Act Sept. 1, 1954, ch. 1206, title I, § 112(a), 68 Stat. 1085.

+

Subsec. (k). Pub. L. 86–778, § 103(b), substituted “the Commonwealth of Puerto Rico, the Virgin Islands, Guam or American Samoa” for “Puerto Rico or the Virgin Islands”, and “the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa” for “Puerto Rico and the Virgin Islands”.

+

Subsec. (l). Pub. L. 86–778, § 211(h), substituted “subsection (g) or (h)(1)(A)” for “subsection (f) or (g)(1)(A)”.

+

1958—Subsec. (a). Pub. L. 85–840, § 101(f), substituted provisions limiting the total of monthly benefits under sections 402 and 423 of this title to the amount provided in column V of the table in section 415(a) of this title for provisions which limited the total of monthly benefits under section 402 of this title to $50, or 80% of the average monthly wage, or one and one-half times the primary insurance amount, whichever is greater, with a maximum amount of $200 and inserted provisions limiting the reduction for individuals who were entitled to monthly benefits under section 402 or 423 of this title for December 1958, and for individuals entitled to monthly benefits with respect to whom a period of disability began prior to January 1959 and continued until he became entitled to benefits under section 402 or 423 of this title, or he died, whichever first occurred.

+

Subsec. (c). Pub. L. 85–840, § 205(j), inserted “, based on the wages and self-employment income of an individual entitled to old-age insurance benefits,” before “to which a wife” in opening provisions of par. (1), and Pub. L. 85–840, § 307(f), designated existing provisions of subsec. (c) as par. (1), redesignated subpars. (1) and (2) of par. (1) as subpars. (A) and (B), substituted in subpar. (B) of par. (1) “subparagraph (A)” for “paragraph (1)”, and added par. (2).

+

Subsec. (e)(2). Pub. L. 85–840, § 308(a), (c), substituted “first month” for “last month” and “succeeding month” for “preceding month” wherever appearing, and “$100” for “$80” in cl. (D).

+

Subsec. (e)(3). Pub. L. 85–840, § 308(b), (c), substituted “the term ‘first month of such taxable year’ means the earliest month” for “the term ‘last month of such taxable year’ means the latest month” in cl. (A), and “$100” for “$80” in cl. (B)(ii).

+

Subsec. (g)(1). Pub. L. 85–840, § 308(d), designated existing provisions thereof as subpar. (A) and inserted provisions therein dispensing with the need for a report for any taxable year if benefit payments for all months (in such taxable year) in which such individual is under age 72 have been suspended under the provisions of the first sentence of par. (3) of this subsection, and added subpar. (B).

+

Subsec. (h). Pub. L. 85–840, § 205(k), struck out provisions that related to reductions by reason of the provisions of section 424 of this title.

+

Subsec. (l). Pub. L. 85–840, § 308(e), substituted “(g)(1)(A)” for “(g)”.

+

1956—Subsec. (a). Act Aug. 1, 1956, § 101(d), inserted “after any deductions under section 422(b) of this title, and after any reduction under section 424 of this title” in two places.

+

Subsec. (b). Act Aug. 1, 1956, § 101(e), inserted paragraph providing that a child should not be considered to be entitled to a child’s insurance benefit for any month in which an event specified in section 422(b) of this title occurs with respect to such child, and prohibiting any deduction from any child’s insurance benefit for the month in which the child entitled to such benefit attained the age of 18 or any subsequent month.

+

Subsec. (b)(3). Act Aug. 1, 1956, § 102(d)(11), substituted “age 65” for “retirement age” and inserted “any such wife’s insurance benefit for such month was not reduced under the provisions of section 402(q) of this title”.

+

Subsec. (d). Act Aug. 1, 1956, § 101(f), included events specified in section 422(b) of this title.

+

Subsec. (e)(4)(C). Act Aug. 1, 1956, § 112(a), inserted “or performed outside the United States in the active military or naval service of the United States” after “performed within the United States by the individual as an employee”.

+

Subsec. (g)(1). Act Aug. 1, 1956, § 107(a), permitted reports to be made on or before the fifteenth day of the fourth month following the close of the year.

+

Subsec. (h). Act Aug. 1, 1956, § 101(g), included deductions by reason of the provisions of section 422(b) of this title, and reductions by reason of the provisions of section 424 of this title.

+

Subsec. (k). Act Aug. 1, 1956, § 112(b), inserted “and are not performed in the active military or naval service of the United States” after “section 410 of this title”.

+

1954—Subsec. (a). Act Sept. 1, 1954, § 102(e)(7), increased maximum limitations on the total monthly amount of benefits.

+

Subsec. (b)(1), (2). Act Sept. 1, 1954, § 103(a), (i)(3), put into effect an annual retirement test for beneficiaries whether they have wage or self-employment earnings, or both, inserted provision for making deductions on account of nonrecovered remunerative activity outside the United States, and provided that deductions because of such provisions be made from an individual’s benefits only for months in which he is under the age of 72, rather than 75.

+

Subsec. (c). Act Sept. 1, 1954, § 103(b), (i)(3), provided that deductions be made from a dependent’s benefits for any month in which the primary beneficiary was under the age of 72, and for which he was charged with any earnings for work deduction purposes under subsec. (e) or on 7 or more different calendar days of which he engaged in noncovered remunerative activity outside the United States.

+

Subsec. (d). Act Sept. 1, 1954, § 103(c), provided that the charging of earnings shall be treated as an event occurring in the month to which such earnings are charged.

+

Subsec. (e)(1), (2). Act Sept. 1, 1942, § 103(d)(1), (2), (i)(3), provided a method for charging earnings to particular months of the year for purposes of determining the deductions required under subsecs. (b) and (c).

+

Subsec. (e)(3)(B). Act Sept. 1, 1954, § 103(d)(3), provided authority to presume, for purposes of charging earnings to calendar months, that an individual rendered services for wages of more than $80 in any month.

+

Subsec. (e)(4), (5). Act Sept. 1, 1954, § 103(d)(4), added pars. (4) and (5).

+

Subsec. (f). Act Sept. 1, 1954, § 103(e), clarified the penalty provisions.

+

Subsec. (g). Act Sept. 1, 1954, § 103(f)(1), amended heading.

+

Subsec. (g)(1). Act Sept. 1, 1954, § 103(f)(2), (3), provided that if an individual entitled to any monthly benefit in a taxable year has earnings or wages in excess of $100 times the number of months in such year, he must make a report to the Secretary of his earnings for such taxable year, and substituted “seventy-two” for “seventy-five”.

+

Subsec. (g)(2). Act Sept. 1, 1954, § 103(f)(4), provided a schedule of penalty deductions for failure to make required reports within the time prescribed by subsec. (g)(1) if any deduction is imposed because of earnings in such year.

+

Subsec. (g)(3). Act Sept. 1, 1954, § 103(f)(5), substituted “subsection (b)(1)” for “subsection (b)(2)”, “earnings” for “net earnings from self-employment”, and “such earnings” for “such net earnings”, and added a new sentence at the end.

+

Subsec. (i). Act Sept. 1, 1954, § 112(a), repealed subsec. (i), effective Sept. 1, 1954, and also provided that no deductions should be made pursuant to such subsec. (i) from any benefits for any month after August 1954.

+

Subsec. (j). Act Sept. 1, 1954, § 103(f)(6), (i)(3), substituted “seventy-two” for “seventy-five”.

+

Subsec. (k). Act Sept. 1, 1954, § 103(g), added subsec. (k).

+

Subsec. (l). Act Sept. 1, 1954, § 103(h), added subsec. (l).

+

1952—Subsec. (a). Act July 18, 1952, § 2(b)(2), increased the maximum and minimum monthly benefits payable a family.

+

Subsecs. (b)(1), (2), (c)(1), (2), (e), (g). Act July 18, 1952, § 4(a)–(d), substituted $75 for $50 wherever appearing.

+

1950—Subsec. (a). Act Aug. 28, 1950, § 102(a), amended subsec. (a) generally to consolidate provisions of former subsecs. (a) to (c) of this section and to liberalize the maximum amount of monthly benefits payable.

+

Subsec. (b). Act Aug. 28, 1950, § 103(a), provided that deductions are to be made from benefits for any month in which a beneficiary is under age 75 and either renders services for wages of more than $50, or is charged with net earnings from self-employment of more than $50, and provided that deductions are to be made for any month in which a wife, widow or divorced wife does not have in her care a child or her husband or former husband entitled to a child’s insurance benefit.

+

Subsec. (c). Act Aug. 28, 1950, § 103(a), provided for the making of deductions from dependents benefits for any month in which the old-age beneficiary suffers a reduction in his benefit.

+

Subsec. (d). Act Aug. 28, 1950, § 103(a), inserted second sentence.

+

Subsec. (e). Act Aug. 28, 1950, § 103(a), provided the method for charging net earnings from self-employment to the particular months of the taxable year for the purpose of determining deductions under subsecs. (b)(2) and (c)(2) of this section.

+

Subsec. (f). Act Aug. 28, 1950, § 103(a), continued provisions requiring the reporting of any event which causes a deduction from benefits.

+

Subsec. (g). Act Aug. 28, 1950, § 103(a), outlined circumstances under which beneficiaries with net earnings from self-employment are required to file report with the Federal Security Administrator.

+

Subsec. (h). Act Aug. 28, 1950, § 103(a), pointed out circumstances under which deductions otherwise required under subsecs. (b), (f), and (g) of this section will not be made.

+

Subsecs. (i), (j). Act Aug. 28, 1950, § 103(a), added subsecs. (i) and (j).

+

1946—Subsec. (g). Act Aug. 10, 1946, § 406(b), inserted exception limiting the first deduction for failure to report to one month’s benefit.

+

Subsec. (d)(2). Act Aug. 10, 1946, § 406(a), struck out par. (2) which related to deductions for failure to attend school.

+

1939—Act Aug. 10, 1939, amended section generally.

+
+
Statutory Notes and Related Subsidiaries
+
Effective Date of 2000 Amendment +

Amendment by Pub. L. 106–182 applicable with respect to taxable years ending after Dec. 31, 1999, see section 5 of Pub. L. 106–182, set out as a note under section 402 of this title.

+
+
Effective Date of 1996 Amendment +

Pub. L. 104–121, title I, § 102(c), Mar. 29, 1996, 110 Stat. 848, provided that:

“The amendments made by this section [amending this section and section 423 of this title] shall apply with respect to taxable years ending after 1995.”
+
+
Effective Date of 1994 Amendment +

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, § 309(e)(1), Aug. 15, 1994, 108 Stat. 1524, provided that:

“The amendments made by subsections (a), (b), and (c) [amending this section] shall apply with respect to benefits payable for months after December 1995.”
+

Pub. L. 103–296, title III, § 310(c), Aug. 15, 1994, 108 Stat. 1525, provided that:

+
“The amendments made by this section [amending this section] shall apply for the purpose of determining the total monthly benefits to which beneficiaries may be entitled under sections 202 and 223 of the Social Security Act [42 U.S.C. 402, 423] based on the wages and self-employment income of an individual who— +
“(1) +
becomes entitled to an old-age insurance benefit under section 202(a) of such Act,
+
+
“(2) +
becomes reentitled to a disability insurance benefit under section 223 of such Act, or
+
+
“(3) +
dies,
+
+
after December 1995.”
+
+
+

Pub. L. 103–296, title III, § 314(b), Aug. 15, 1994, 108 Stat. 1530, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to reports of earnings for taxable years ending on or after December 31, 1994.”
+

Pub. L. 103–296, title III, § 321(g)(3)(B), Aug. 15, 1994, 108 Stat. 1543, provided that:

“The amendment made by paragraph (2) [amending this section] shall be effective with respect to the determination of the exempt amounts applicable to any taxable year ending after 1994.”
+
+
Effective Date of 1990 Amendment +

Pub. L. 101–508, title V, § 5117(a)(4), Nov. 5, 1990, 104 Stat. 1388–277, provided that:

+
“(A) In general.— +
Except as provided in subparagraph (B), the amendments made by this subsection [amending this section and section 415 of this title] shall apply with respect to the computation of the primary insurance amount of any insured individual in any case in which a person becomes entitled to benefits under section 202 or 223 [42 U.S.C. 402, 423] on the basis of such insured individual’s wages and self-employment income for months after the 18-month period following the month in which this Act is enacted [November 1990], except that such amendments shall not apply if any person is entitled to benefits based on the wages and self-employment income of such insured individual for the month preceding the initial month of such person’s entitlement to such benefits under section 202 or 223.
+
+
“(B) Recomputations.— +
The amendments made by this subsection shall apply with respect to any primary insurance amount upon the recomputation of such primary insurance amount if such recomputation is first effective for monthly benefits for months after the 18-month period following the month in which this Act is enacted.”
+
+
+

Pub. L. 101–508, title V, § 5119(e), Nov. 5, 1990, 104 Stat. 1388–280, provided that:

+
“(1) In general.— +
The amendments made by this section [amending this section and section 416 of this title] shall apply with respect to benefits for months after December 1990.
+
+
“(2) Application requirement.— +
“(A) General rule.— +
Except as provided in subparagraph (B), the amendments made by this section shall apply only with respect to benefits for which application is filed with the Secretary of Health and Human Services after December 31, 1990.
+
+
“(B) Exception from application requirement.— +
Subparagraph (A) shall not apply with respect to the benefits of any individual if such individual is entitled to a benefit under subsection (b), (c), (e), or (f) of section 202 of the Social Security Act [42 U.S.C. 402(b), (c), (e), (f)] for December 1990 and the individual on whose wages and self-employment income such benefit for December 1990 is based is the same individual on the basis of whose wages and self-employment income application would otherwise be required under subparagraph (A).”
+
+
+
+

Pub. L. 101–508, title V, § 5123(b), Nov. 5, 1990, 104 Stat. 1388–284, provided that:

“The amendments made by this section [amending this section, section 411 of this title, and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to income received for services performed in taxable years beginning after December 31, 1990.”
+

Pub. L. 101–508, title V, § 5127(c), Nov. 5, 1990, 104 Stat. 1388–286, provided that:

“The amendments made by this section [amending this section] shall apply with respect to benefits for months after December 1990.”
+
+
Effective Date of 1989 Amendment +

Amendment by section 10208(b)(1)(A), (B) of Pub. L. 101–239 applicable with respect to computation of average total wage amounts (under amended provisions) for calendar years after 1990, see section 10208(c) of Pub. L. 101–239, set out as a note under section 430 of this title.

+

Pub. L. 101–239, title X, § 10305(f), Dec. 19, 1989, 103 Stat. 2484, provided that:

“The amendments made by this section [amending this section and sections 404, 423, and 1383 of this title] shall apply with respect to determinations made on or after July 1, 1990.”
+
+
Effective Date of 1988 Amendment +

Pub. L. 100–647, title VIII, § 8002(c), Nov. 10, 1988, 102 Stat. 3780, provided that:

“The amendments made by this section [amending this section] shall apply to deaths after the date of the enactment of this Act [Nov. 10, 1988].”
+
+
Effective Date of 1986 Amendment +

Pub. L. 99–272, title XII, § 12108(b), Apr. 7, 1986, 100 Stat. 286, as amended by Pub. L. 99–514, title XVIII, § 1895(a), Oct. 22, 1986, 100 Stat. 2931, provided that:

“The amendments made by subsection (a) [amending this section] shall apply with respect to benefits payable for months after December 1986.”
+
+
Effective Date of 1984 Amendment +

Pub. L. 98–369, div. B, title VI, § 2602(b), July 18, 1984, 98 Stat. 1128, provided that:

“The amendment made by subsection (a) [amending this section] shall be effective upon the date of the enactment of this Act [July 18, 1984].”
+

Pub. L. 98–369, div. B, title VI, § 2661(g)(1)(B), July 18, 1984, 98 Stat. 1157, provided that:

“The amendments made by subparagraph (A) [amending this section] shall apply only with respect to months beginning with the second month after the month in which this Act is enacted [July 1984].”
+

Pub. L. 98–369, div. B, title VI, § 2661(g)(2)(B), July 18, 1984, 98 Stat. 1157, provided that:

“The amendment made by subparagraph (A) [amending this section] shall be effective as though it had been enacted on April 20, 1983, as a part of section 201 of the Social Security Amendments of 1983 [section 201 of Pub. L. 98–21].”
+

Amendment by section 2662(c)(1) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(3) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+
+
Effective Date of 1983 Amendment +

Amendment by section 111(a)(4) of Pub. L. 98–21 applicable with respect to cost-of-living increases determined under section 415(i) of this title for years after 1982, see section 111(a)(8) of Pub. L. 98–21, set out as a note under section 402 of this title.

+

Pub. L. 98–21, title I, § 132(c)(2), Apr. 20, 1983, 97 Stat. 95, provided that:

“The amendments made by subsection (b) [amending this section] shall apply with respect to monthly insurance benefits for months after December 1984.”
+

Amendment by sections 306(i) and 309(f)–(h) of Pub. L. 98–21 applicable only with respect to monthly payments payable under this subchapter for months after April, 1983, see section 310 of Pub. L. 98–21, set out as a note under section 402 of this title.

+

Amendment by section 324(c)(4) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, except for certain employer contributions made during 1984 under a qualified cash or deferred arrangement, and except in the case of an agreement with certain nonqualified deferred compensation plans in existence on Mar. 24, 1983, see section 324(d) of Pub. L. 98–21, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Pub. L. 98–21, title III, § 331(c), Apr. 20, 1983, 97 Stat. 129, provided that:

“The amendments made by subsection (a) [amending this section] shall be effective with respect to payments made for months after December 1983.”
+

Pub. L. 98–21, title III, § 347(b), Apr. 20, 1983, 97 Stat. 138, provided that:

“The amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years beginning after December 1989, and only in the case of individuals who have attained retirement age (as defined in section 216(l) of the Social Security Act [42 U.S.C. 416(l)].”
+
+
Effective Date of 1981 Amendments +

Amendment by section 2201(c)(6) of Pub. L. 97–35 and by section 2(f) of Pub. L. 97–123, applicable with respect to benefits for months after December 1981 with certain exceptions, see section 2(j)(2)–(4) of Pub. L. 97–123, set out as a note under section 415 of this title.

+

Amendment by section 2206(b)(2)–(4) of Pub. L. 97–35 applicable only with respect to initial calculations and adjustments of primary insurance amounts and benefit amounts which are attributable to periods after August 1981, see section 2206(c) of Pub. L. 97–35, set out as a note under section 402 of this title.

+
+
Effective Date of 1980 Amendments +

Pub. L. 96–473, § 1(b), Oct. 19, 1980, 94 Stat. 2263, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to monthly benefits payable for months after December 1977.”
+

Pub. L. 96–473, § 3(b), Oct. 19, 1980, 94 Stat. 2264, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years ending after December 31, 1977, but only with respect to benefits payable for months after December 1977.”
+

Pub. L. 96–473, § 4(b), Oct. 19, 1980, 94 Stat. 2264, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to monthly benefits payable for months after December 1977.”
+

Pub. L. 96–265, title I, § 101(c), June 9, 1980, 94 Stat. 443, provided that:

“The amendments made by this section [amending this section and section 415 of this title] shall apply only with respect to monthly benefits payable on the basis of the wages and self-employment income of an individual who first becomes eligible for benefits (determined under sections 215(a)(3)(B) and 215(a)(2)(A) of the Social Security Act [42 U.S.C. 415(a)(3)(B), (a)(2)(A)], as applied for this purpose) after 1978, and who first becomes entitled to disability insurance benefits after June 30, 1980.”
+
+
Effective Date of 1977 Amendment +

Amendment by section 202 of Pub. L. 95–216 effective with respect to monthly benefits under this subchapter payable for months after Dec. 1978 and with respect to lump-sum death payments with respect to deaths occurring after such month, and amendment by section 204(e) of Pub. L. 95–216 effective with respect to monthly benefits for months after May 1978, see section 206 of Pub. L. 95–216, set out as a note under section 402 of this title.

+

Pub. L. 95–216, title III, § 301(e), Dec. 20, 1977, 91 Stat. 1531, provided that:

“The amendments made by this section [amending this section] shall apply with respect to taxable years ending after December 1977.”
+

Pub. L. 95–216, title III, § 302(e), Dec. 20, 1977, 91 Stat. 1531, provided that:

“The amendments made by this section [amending this section] shall apply only with respect to taxable years ending after December 31, 1981.”
+

Pub. L. 95–216, title III, § 303(b), Dec. 20, 1977, 91 Stat. 1531, provided that:

“The amendment made by subsection (a) [amending this section] shall apply only with respect to monthly benefits payable for months after December 1977.”
+

Amendment by section 353(a) of Pub. L. 95–216 effective Jan. 1, 1979, see section 353(g) of Pub. L. 95–216, set out as a note under section 418 of this title.

+
+
Effective Date of 1973 Amendment +

Pub. L. 93–66, title II, § 202(d), July 9, 1973, 87 Stat. 153, provided that:

“The amendments made by this section [amending this section] shall be effective with respect to taxable years beginning after December 31, 1973.”
+
+
Effective Date of 1972 Amendments +

Amendment by section 101(b) of Pub. L. 92–603 applicable with respect to monthly insurance benefits under this subchapter for months after December 1972 and with respect to lump-sum death payments under this subchapter in the case of deaths occurring after such month, see section 101(g) of Pub. L. 92–603, set out as a note under section 415 of this title.

+

Pub. L. 92–336, title II, § 202(a)(2)(A), (B), July 1, 1972, 86 Stat. 415, provided that the amendments made by that section are effective Jan. 1, 1974.

+

Amendment by section 201(b) of Pub. L. 92–336 applicable with respect to monthly benefits under subchapter II of this chapter for months after August 1972 and with respect to lump-sum death payments under such subchapter in the case of deaths occurring after such month, see section 201(i) of Pub. L. 92–336, set out as a note under section 415 of this title.

+

Pub. L. 92–603, title I, § 144(b), Oct. 30, 1972, 86 Stat. 1370, provided that:

“The amendments made by each of the paragraphs in subsection (a) [amending this section and sections 415 and 430 of this title] shall be effective in like manner as if such amendment had been included in title II of Public Law 92–336 in the particular provision of such title referred to in such paragraph.”
+

Amendment by section 201(h)(1) of Pub. L. 92–336 applicable with respect to monthly benefits under subchapter II of this chapter for months after December 1971, see section 201(i) of Pub. L. 92–336, set out as a note under section 415 of this title.

+

Amendment by section 102(c) of Pub. L. 92–603 applicable with respect to monthly benefits under this subchapter for months after December 1972, see section 102(i) of Pub. L. 92–603, set out as a note under section 402 of this title.

+

Amendment by section 107(b)(1), (2) of Pub. L. 92–603 applicable with respect to monthly benefits under this subchapter for months after December 1972, with specified exceptions, see section 107(c) of Pub. L. 92–603, set out as a note under section 402 of this title.

+

Pub. L. 92–603, title I, § 105(c), Oct. 30, 1972, 86 Stat. 1342, provided that:

“The amendments made by this section [amending this section] shall apply with respect to taxable years ending after December 1972.”
+

Pub. L. 92–603, title I, § 106(b), Oct. 30, 1972, 86 Stat. 1343, provided that:

“The amendment made by subsection (a) [amending this section to provide for the exclusion of certain earnings in year of attaining age 72] shall apply with respect to taxable years ending after December 1972.”
+
+
Effective Date of 1971 Amendment +

Amendment by Pub. L. 92–5 applicable with respect to monthly benefits under subchapter II of this chapter for months after December 1970 and with respect to lump-sum death payments under such subchapter in the case of deaths occurring in and after March 1971, see section 201(e) of Pub. L. 92–5, set out as a note under section 415 of this title.

+
+
Effective Date of 1969 Amendment +

Amendment by Pub. L. 91–172 applicable with respect to monthly benefits under this subchapter for months after December 1969 and with respect to lump-sum death payments under such subchapter in the case of deaths occurring after December 1969, see section 1002(e) of Pub. L. 91–172, set out as a note under section 415 of this title.

+
+
Effective Date of 1968 Amendment +

Amendment by section 101(b) of Pub. L. 90–248 applicable with respect to monthly benefits and lump-sum death benefits in the case of deaths occurring after January 1968, under this subchapter for months after January 1968, see section 101(e) of Pub. L. 90–248, set out as a note under section 415 of this title.

+

Amendment by section 104(d)(1) of Pub. L. 90–248 applicable with respect to monthly benefits under this subchapter for and after the month of February 1968, but only on the basis of applications for such benefits filed in or after January 1968, see section 104(e) of Pub. L. 90–248, set out as a note under section 402 of this title.

+

Pub. L. 90–248, title I, § 107(b), Jan. 2, 1968, 81 Stat. 834, provided that:

“The amendments made by subsection (a) [amending this section] shall apply with respect to taxable years ending after December 1967.”
+

Pub. L. 90–248, title I, § 163(a)(2), Jan. 2, 1968, 81 Stat. 872, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply only with respect to monthly benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] with respect to individuals who become entitled to benefits under section 202(d) of such Act [42 U.S.C. 402(d)] solely by reason of section 216(h)(3) of such Act [42 U.S.C. 416(h)(3)] in or after January 1968 (but without regard to section 202(j)(1) of such Act [42 U.S.C. 402(j)(1)]). The provisions of section 170 of this Act [set out as Savings Provisions note below] shall not apply with respect to any such individual.”
+
+
Effective Date of 1965 Amendment +

Amendment by section 301(c) of Pub. L. 89–97 applicable with respect to monthly benefits under this subchapter for months after December 1964 and with respect to lump-sum death benefits payments under this subchapter in the case of deaths occurring in or after July 1965, see section 301(d) of Pub. L. 89–97, set out as a note under section 415 of this title.

+

Amendment by section 308(d)(6)–(8) of Pub. L. 89–97 applicable with respect to monthly insurance benefits under this subchapter beginning with the second month following July 1965, but, in the case of an individual who was not entitled to a monthly insurance benefit under section 402 of this title for the first month following July 1965, only on the basis of an application filed in or after July 1965, see section 308(e) of Pub. L. 89–97, set out as a note under section 402 of this title.

+

Pub. L. 89–97, title III, § 310(b), July 30, 1965, 79 Stat. 380, provided that:

“The amendments made by subsection (a) [amending this section] shall apply with respect to taxable years ending after December 31, 1965.”
+

Pub. L. 89–97, title III, § 325(b), July 30, 1965, 79 Stat. 399, provided that:

“The amendments made by subsection (a) [amending this section] shall apply with respect to the computation of net earnings from self-employment and the net loss from self-employment for taxable years beginning after 1964.”
+
+
Effective Date of 1961 Amendment +

Pub. L. 87–64, title I, § 108(b), July 30, 1961, 75 Stat. 140, provided that:

“The amendment made by subsection (a) [amending this section] shall apply in the case of taxable years ending after the enactment of this Act [June 30, 1961].”
+
+
Effective Date of 1960 Amendment +

Amendment by section 103(b) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title II, § 211(p)–(s), Sept. 13, 1960, 74 Stat. 958, provided that:

+
“(p) +
Section 203(c), (d), (e), (g), and (i) of the Social Security Act [42 U.S.C. 403(c), (d), (e), (g), (i)] as amended by this Act shall be effective with respect to monthly benefits for months after December 1960.
+
+
“(q) +
Section 203(b), (f), and (h) of the Social Security Act [42 U.S.C. 403(b), (f), (h)] as amended by this Act shall be effective with respect to taxable years beginning after December 1960.
+
+
“(r) +
Section 203(l) of the Social Security Act [42 U.S.C. 403(l)] as amended by this Act, to the extent that it applies to section 203(g) of the Social Security Act as amended by this Act, shall be effective with respect to monthly benefits for months after December 1960 and, to the extent that it applies to section 203(h)(1)(A) of the Social Security Act as amended by this Act, shall be effective with respect to taxable years beginning after December 1960.
+
+
“(s) +
The amendments made by subsections (i), (j), (k), (l), (m), (n), and (o) [amending sections 402, 408, and 415 of this title and sections 228c and 228e of Title 45, Railroads], to the extent that they make changes in references to provisions of section 203 of the Social Security Act [42 U.S.C. 403], shall take effect in the manner provided in subsections (p) and (q) of this section for the provisions of such section 203 to which the respective references so changed relate.”
+
+
+

Pub. L. 86–778, title III, § 302(b), Sept. 13, 1960, 74 Stat. 960, provided that:

“The amendments made by subsection (a) [amending this section] shall apply only in the case of monthly benefits under section 202 or section 223 of the Social Security Act [42 U.S.C. 402, 423] for months after the month following the month in which this Act is enacted [September 1960], and then only (1) if the insured individual on the basis of whose wages and self-employment income such monthly benefits are payable became entitled (without the application of section 202(j)(1) or section 223(b) of such Act) to benefits under section 202(a) or section 223 of such Act after the month following the month in which this Act is enacted, or (2) if such insured individual died before becoming so entitled and no person was entitled (without the application of section 202(j)(1) or section 223(b) of such Act) on the basis of such wages and self-employment income to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month following the month in which this Act is enacted [September 1960] or any prior month.”
+
+
Effective Date of 1958 Amendment +

Amendment by section 101(f) of Pub. L. 85–840 applicable in the case of monthly benefits under subchapter II of this chapter for months after December 1958, and in the case of lump-sum death payments under subchapter II of this chapter, with respect to deaths occurring after such month, see section 101(g) of Pub. L. 85–840, set out as a note under section 415 of this title.

+

Amendment by section 205(j) of Pub. L. 85–840 applicable with respect to monthly benefits under this subchapter for months after August 1958, but only if an application for such benefits is filed on or after Aug. 28, 1958, and amendment by section 205(k) of Pub. L. 85–840 applicable with respect to monthly benefits under this subchapter for August 1958 and succeeding months, see section 207(a) of Pub. L. 85–840, set out as a note under section 416 of this title.

+

Pub. L. 85–840, title III, § 307(h)(2), Aug. 28, 1958, 72 Stat. 1033, provided that:

“The amendments made by subsection (f) [amending this section] shall apply with respect to monthly benefits under subsection (d) or (g) of section 202 of the Social Security Act [42 U.S.C. 402(d), (g)] for months in any taxable year, of the individual to whom the person entitled to such benefits is married, beginning after the month in which this Act is enacted [August 1958].”
+

Pub. L. 85–840, title III, § 308(f), Aug. 28, 1958, 72 Stat. 1034, provided that:

“The amendments made by this section [amending this section] shall be applicable with respect to taxable years beginning after the month in which this Act is enacted [August 1958].”
+
+
Effective Date of 1956 Amendment +

Amendment by section 101(d)–(g) of act Aug. 1, 1956, applicable with respect to monthly benefits under section 402 of this title for months after December 1956, but only on the basis of an application filed after September 1956, see section 101(h) of act Aug. 1, 1956, set out as a note under section 402 of this title.

+

Act Aug. 1, 1956, ch. 836, title I, § 107(a), 70 Stat. 829, provided that the amendment made by that section is applicable in the case of monthly benefits under this subchapter for months in any taxable year (of the individual entitled to such benefits) beginning after 1954.

+

Act Aug. 1, 1956,ch. 836, title I, § 112(c), 70 Stat. 831, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall be applicable with respect to taxable years ending after 1955.”
+
+
Effective Date of 1954 Amendment +

Act Sept. 1, 1954, ch. 1206, title I, § 103(i)(3), 68 Stat. 1078, provided that:

“Subsections (b)(1), (b)(2), (c), (e), and (j) of section 203 of the Social Security Act [42 U.S.C. 403] as in effect prior to the enactment of this Act, to the extent they are in effect with respect to months after 1954, are each amended by striking out ‘seventy-five’ and inserting in lieu thereof ‘seventy-two’, but only with respect to such months after 1954.”
+

Amendment by section 102(e)(7) of act Sept. 1, 1954, applicable in the case of lump-sum death payments under section 402 of this title with respect to deaths occurring, and in the case of monthly benefits under such section for months after, August 1954, see section 102(f) of act Sept. 1, 1954, as amended, set out as a note under section 415 of this title.

+

Act Sept. 1, 1954, ch. 1206, title I, § 103(i)(1), (2), 68 Stat. 1077, provided that:

+
“(1) +
The amendments made by subsection (f) and by paragraph (1) of subsection (a) of this section [amending this section] shall be applicable in the case of monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months in any taxable year (of the individual entitled to such benefits) beginning after December 1954. The amendments made by paragraph (1) of subsection (b) of this section [amending this section] shall be applicable in the case of monthly benefits under such title II for months in any taxable year (of the individual on the basis of whose wages and self-employment income such benefits are payable) beginning after December 1954. The amendments made by subsections (e) and (g), and by paragraph (2) of subsection (a) and paragraph (2) of subsection (b) [amending this section] shall be applicable in the case of monthly benefits under such title II for months after December 1954. The remaining amendments made by this section (other than subsection (h)) [amending this section] shall be applicable, insofar as they are related to the monthly benefits of an individual which are based on his wages and self-employment income, in the case of monthly benefits under such title II for months in any taxable year (of such individual) beginning after December 1954 and, insofar as they are related to the monthly benefits of an individual which are based on the wages and self-employment income of someone else, in the case of monthly benefits under such title II for months in any taxable year (of the individual on whose wages and self-employment income such benefits are based) beginning after December 1954.
+
+
“(2) +
No deduction shall be imposed on or after the date of the enactment of this Act [Sept. 1, 1954] under subsection (f) or (g) of section 203 of the Social Security Act [42 U.S.C. 403(f), (g)], as in effect prior to such date, on account of failure to file a report of an event described in subsection (b)(1), (b)(2), or (c)(1) of such section (as in effect prior to such date); and no such deduction imposed prior to such date shall be collected after such date. In determining whether, under section 203(g)(2) of the Social Security Act, as amended by this Act, a failure to file a report is a first or subsequent failure, any failure with respect to a taxable year which began prior to January 1955 shall be disregarded.”
+
+
+
+
Effective Date of 1952 Amendment +

For effective date of amendment by section 2(b)(2) of act July 18, 1952, see section 2(c)(2) of act July 18, 1952, set out as a note under section 415 of this title.

+

Act July 18, 1952, ch. 945, § 4(e), 66 Stat. 773, provided that:

“The amendments made by subsection (a) [amending this section] shall apply in the case of monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after August 1952. The amendments made by subsection (b) [amending this section] shall apply in the case of monthly benefits under such title II for months in any taxable year (of the individual entitled to such benefits) ending after August 1952. The amendments made by subsection (c) [amending this section] shall apply in the case of monthly benefits under such title II for months in any taxable year (of the individual on the basis of whose wages and self-employment income such benefits are payable) ending after August 1952. The amendments made by subsection (d) [amending this section] shall apply in the case of taxable years ending after August 1952. As used in this subsection, the term “taxable year” shall have the meaning assigned to it by section 211(e) of the Social Security Act [section 411(e) of this title].”
+
+
Effective Date of 1950 Amendment +

Act Aug. 28, 1950, ch. 809, title I, § 102(b), 64 Stat. 489, provided that:

“The amendment made by subsection (a) of this section [amending this section] shall be applicable with respect to benefits for months after August 1950.”
+

Act Aug. 28, 1950, ch. 809, title I, § 103(b), 64 Stat. 492, provided that:

“The amendments made by this section [amending this section] shall take effect September 1, 1950, except that the provisions of subsections (d), (e), and (f) of section 203 of the Social Security Act [42 U.S.C. 403(d), (e), (f)] as in effect prior to the enactment of this Act [Aug. 28, 1950] shall be applicable for months prior to September 1950.”
+
+
Effective Date of 1939 Amendment +

Act Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, provided that the amendment made by that section is effective Jan. 1, 1940.

+
+
Savings Provision +

Pub. L. 92–336, title II, § 201(h)(2), July 1, 1972, 86 Stat. 412, provided that:

“In any case in which the provisions of section 1002(b)(2) of the Social Security Amendments of 1969 [set out as a note under this section] were applicable with respect to benefits for any month in 1970, the total of monthly benefits as determined under section 203(a) of the Social Security Act [42 U.S.C. 403(a)] shall, for months after 1970, be increased to the amount that would be required in order to assure that the total of such monthly benefits (after the application of section 202(q) of such Act [42 U.S.C. 402(q)]) will not be less than the total of monthly benefits that was applicable (after the application of such sections 203(a) and 202(q)) for the first month for which the provisions of such section 1002(b)(2) applied.”
+

Pub. L. 91–172, title X, § 1002(b)(2), Dec. 30, 1969, 83 Stat. 740, provided that:

“Notwithstanding any other provisions of law, when two or more persons are entitled to monthly insurance benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for any month after 1969 on the basis of the wages and self-employment income of an insured individual (and at least one of such persons was so entitled for a month before January 1971 on the basis of an application filed before 1971), the total of the benefits to which such persons are entitled under such title of such month (after the application of sections 203(a) and 202(q) of such Act [42 U.S.C. 403(a), 402(q)]) shall be not less than the total of the monthly insurance benefits to which such persons would be entitled under such title for such month (after the application of such sections 203(a) and 202(q)) without regard to the amendment made by subsection (a) of this section [amending section 415 of this title].”
+

Pub. L. 90–248, title I, § 170, Jan. 2, 1968, 81 Stat. 875, provided that:

+
“Where— +
“(1) +
one or more persons were entitled (without the application of section 202(j)(1) of the Social Security Act [42 U.S.C. 402(j)(1)]) to monthly benefits under section 202 or 223 of such Act [42 U.S.C. 402, 423] for January 1968 on the basis of the wages and self-employment income of an individual, and
+
+
“(2) +
one or more persons (not included in paragraph (1)) become entitled to monthly benefits under such section 202 [42 U.S.C. 402] for February 1968 on the basis of such wages and self-employment by reason of the amendments made to such Act [42 U.S.C. 301 et seq.] by sections 104 [amending this section and sections 402, 416, 422, and 425 of this title], 112 [amending section 402 of this title], 150 [amending section 416 of this title], 151 [amending section 402 of this title and section 228 of Title 45, Railroads], 156 [amending section 416 of this title], and 157 of this Act [amending section 402 and 402 note of this title], and
+
+
“(3) +
the total of benefits to which all persons are entitled under such section 202 or 223 [42 U.S.C. 402, 423] on the basis of such wages and self-employment for February 1968 are reduced by reason of section 203(a) of such Act, as amended by this Act (or would, but for the penultimate sentence of such section 203(a), be so reduced),
+
+
then the amount of the benefit to which each such person referred to in paragraph (1) is entitled for months after January 1968 shall be increased, after the application of such section 203(a) [42 U.S.C. 403(a)], to the amount it would have been if the person or persons referred to in paragraph (2) were not entitled to a benefit referred to in such paragraph.”
+
+
+

Act Sept. 1, 1954, ch. 1206, title I, § 102(h), 68 Stat. 1072, provided that:

+
“(1) Where— +
“(A) +
an individual was entitled (without the application of section 202(j)(1) of the Social Security Act [42 U.S.C. 402(j)(1)]) to an old-age insurance benefit under title II of such Act [42 U.S.C. 401 et seq.] for August 1954;
+
+
“(B) +
one or more other persons were entitled (without the application of such section 202(j)(1) [42 U.S.C. 402(j)(1)]) to monthly benefits under such title for such month on the basis of the wages and self-employment income of such individual; and
+
+
“(C) +
the total of the benefits to which all persons are entitled under such title on the basis of such individual’s wages and self-employment income for any subsequent month for which he is entitled to an old-age insurance benefit under such title, would (but for the provisions of this paragraph) be reduced by reason of the application of section 203(a) of the Social Security Act [42 U.S.C. 403(a)], as amended by this Act,
+
+
then the total of benefits referred to in clause (C) for such subsequent month shall be reduced to whichever of the following is the larger—
+
“(D) +
the amount determined pursuant to section 203(a) of the Social Security Act [42 U.S.C. 403(a)], as amended by this Act; or
+
+
“(E) +
the amount determined pursuant to such section, as in effect prior to the enactment of this Act [Sept. 1, 1954], for August 1954 plus the excess of (i) the amount of his old-age insurance benefit for such month computed as if the amendments made by the preceding subsections of this section [amending this section and section 415 of this title] had been applicable in the case of such benefit for such month over (ii) the amount of his old-age insurance benefit for such month, or
+
+
“(F) +
the amount determined pursuant to section 2(d)(1) of the Social Security Act Amendments of 1952 [set out as a note under section 415 of this title] for August 1954 plus the excess of (i) the amount of his old-age insurance benefit for such month computed as if the amendments made by the preceding subsections of this section had been applicable in the case of such benefit for such month over (ii) the amount of his old-age insurance benefit for such month.
+
+
+
“(2) Where— +
“(A) +
two or more persons were entitled (without the application of section 202(j)(1) of the Social Security Act [42 U.S.C. 402(j)(1)]) to monthly benefits under title II of such Act [42 U.S.C. 401 et seq.] for August 1954 on the basis of the wages and self-employment income of a deceased individual; and
+
+
“(B) +
to total of the benefits to which all such persons are entitled on the basis of such deceased individual’s wages and self-employment income for any subsequent month would (but for the provisions of this paragraph) be reduced by reason of the application of the first sentence of section 203(a) of the Social Security Act [42 U.S.C. 403(a)], as amended by this Act,
+
+
then, notwithstanding any other provision in title II of the Social Security Act [42 U.S.C. 401 et seq.], such deceased individual’s average monthly wage shall, for purposes of such section 203(a), be whichever of the following is the larger:
+
“(C) +
his average monthly wage determined pursuant to section 215 of such Act [42 U.S.C. 415], as amended by this Act; or
+
+
“(D) +
his average monthly wage determined under such section 215, as in effect prior to the enactment of this Act [Sept. 1, 1954], plus $7.”
+
+
+
+
+
Temporary Extension of Earnings Limitations To Include All Persons Aged Less Than Seventy-two +

Pub. L. 97–35, title XXII, § 2204, Aug. 13, 1981, 95 Stat. 837, provided that:

+
“(a) +
Notwithstanding subsection (e) of section 302 of the Social Security Amendments of 1977 (91 Stat. 1531; Public Law 95–216) [set out as an Effective Date of 1977 Amendment note above], the amendments made to section 203 of the Social Security Act [42 U.S.C. 403] by subsections (a) through (d) of such section 302 shall, except as provided in subsection (b) of this section, apply only with respect to monthly insurance benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after December 1982.
+
+
“(b) +
In the case of any individual whose first taxable year (as in effect on the date of the enactment of this Act [Aug. 13, 1981]) ending after December 31, 1981, begins before January 1, 1982, the amendments made by section 302 of the Social Security Amendments of 1977 [amending this section] shall apply with respect to taxable years beginning with such taxable year.”
+
+
+
+
Increased Exempt Amounts for Individuals Described in Subsec. (f)(8)(D); Notification in 1977 to 1981; Individuals Other Than Those Described in Subsec. (f)(8)(D) +

Pub. L. 95–216, title III, § 301(c)(2), Dec. 20, 1997, 91 Stat. 1530, provided that:

“No notification with respect to an increased exempt amount for individuals described in section 203(f)(8)(D) of the Social Security Act [42 U.S.C. 403(f)(8)(D)] (as added by paragraph (1) of this subsection) shall be required under the last sentence of section 203(f)(8)(B) of such Act in 1977, 1978, 1979, 1980, or 1981; and section 203(f)(8)(C) of such Act shall not prevent the new exempt amount determined and published under section 203(f)(8)(A) in 1977 from becoming effective to the extent that such new exempt amount applies to individuals other than those described in section 203(f)(8)(D) of such Act (as so added).”
+
+
Cost-of-Living Increase in Benefits +

For purposes of subsec. (f)(8) of this section, the increase in benefits provided by section 2 of Pub. L. 93–233, revising benefits table of section 415(a) of this title and amending sections 427(a), (b) and 428(b)(1), (2), (c)(3)(A), (B) of this title considered an increase under section 415(i) of this title, see section 3(i) of Pub. L. 93–233, set out as a note under section 415 of this title.

+
+
Penalties for Failure To File Timely Reports of Earnings and Other Events +

Pub. L. 90–248, title I, § 161(c), Jan. 2, 1968, 81 Stat. 871, provided that:

“The amendments made by this section [amending this section] shall apply with respect to any deductions imposed on or after the date of the enactment of this Act [Jan. 2, 1968] under subsections (g) and (h) of section 203 of the Social Security Act [42 U.S.C. 403(g), (h)] on account of failure to make a report required thereby.”
+
+
Computation of Benefits for Certain Children +

Pub. L. 90–248, title I, § 163(b), Jan. 2, 1968, 81 Stat. 872, provided that:

+
“Where— +
“(1) +
one or more persons were entitled (without the application of section 202(j)(1) of the Social Security Act [42 U.S.C. 402(j)(1)]) to monthly benefits under section 202 or 223 of such Act [42 U.S.C. 402, 423] for January 1968 on the basis of the wages and self-employment income of an individual, and
+
+
“(2) +
one or more persons became entitled to monthly benefits before January 1968 under section 202(d) of such Act [42 U.S.C. 402(d)] by reason of section 216(h)(3) of such Act [42 U.S.C. 416(h)(3)] (but without regard to section 202(j)(1)), on the basis of such wages and self-employment income and are so entitled for January 1968, and
+
+
“(3) +
the total of benefits to which all persons are entitled under such section 202 or 223 of such Act [42 U.S.C. 402, 423] on the basis of such wages and self-employment for January 1968 are reduced by reason of section 203(a) of such Act [42 U.S.C. 403(a)], as amended by this Act (or would, but for the penultimate sentence of such section 203(a), be so reduced),
+
+
then the amount of the benefit to which each such person referred to in paragraph (1) above (but not including persons referred to in paragraph (2) above) is entitled for months after January 1968 shall be increased, after the application of such section 203(a), to the amount it would have been if the person or persons referred to in paragraph (2) were not entitled to a benefit referred to in such paragraph (2).”
+
+
+
+
Prohibition on Imposition of Deduction for Failure To File Certain Reports of Events +

Pub. L. 86–778, title II, § 209(b), Sept. 13, 1960, 74 Stat. 953, provided that:

“No deduction shall be imposed on or after the date of the enactment of this Act [Sept. 13, 1960] under section 203(f) of the Social Security Act [42 U.S.C. 403(f)], as in effect prior to such date, on account of failure to file a report of an event described in section 203(c) of such Act, as in effect prior to such date; and no such deduction imposed prior to such date shall be collected after such date.”
+
+
Prohibition on Payment of Benefits to Certain Spouses or Children +

Pub. L. 86–778, title II, § 211(t), Sept. 13, 1960, 74 Stat. 958, provided that:

+
“In any case where— +
“(1) +
an individual has earnings (as defined in section 203(e)(4) of the Social Security Act [42 U.S.C. 403(e)(4)] as in effect prior to the enactment of this Act [Sept. 13, 1960]) in a taxable year which begins before 1961 and ends in 1961 (but not on December 31, 1961), and
+
+
“(2) +
such individual’s spouse or child entitled to monthly benefits on the basis of such individual’s self-employment income has excess earnings (as defined in section 203(f)(3) of the Social Security Act [42 U.S.C. 403(f)(3)] as amended by this Act) in a taxable year which begins after 1960, and
+
+
“(3) +
one or more months in the taxable year specified in paragraph (2) are included in the taxable year specified in paragraph (1),
+
+
then, if a deduction is imposed against the benefits payable to such individual with respect to a month described in paragraph (3), such spouse or child, as the case may be, shall not, for purposes of subsections (b) and (f) of section 203 of the Social Security Act [42 U.S.C. 403(b), (f)] as amended by this Act, be entitled to a payment for such month.”
+
+
+
+
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+
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+ + + + + +

Program Operations Manual System (POMS)

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+ +
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+ Effective Dates: 05/04/1999 - Present + Previous | Next +
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+

Basic (11-81)

+

NL 00711.065 Coverage and Exceptions Paragraphs +

+ + +

1300. BEFORE 1951—SELF-EMPLOYMENT +

+ +

The Social Security Act did not provide coverage for self-employed persons before + 1951. +

+ +

1305.A BEFORE 1951—AGRICULTURAL LABOR +

+ +

Your employment before 1951 was of an agricultural nature. This type of employment + was not covered by the Social Security Act at that time and pay received for your + services may not be credited to your social security earnings record. +

+ +

1305.B FARM WORK NOT COVERED +

+ +

Before 1951, farm work was not covered by the Social Security Act.

+ +

1310. BEFORE 1951—DOMESTIC EMPLOYMENT +

+ +

Your employment before 1951 was as a household worker in a private home. This type + of employment was not covered by the Social Security Act at that time and may not + be credited to your social security earnings record. +

+ +

1320. BEFORE 1937—GENERAL +

+ +

Employment before January 1, 1937, is not creditable under the Social Security Act + because the Act did not become effective until that date. +

+ +

1321. BEFORE 1951—OUTSIDE THE UNITED STATES +

+ +

Beginning in 1951, the services of a U.S. citizen, performed outside the United States + as an employee of an American employer, are covered by the Social Security Act. +

+ +

1323. FOREIGN EMPLOYMENT DETERMINATION +

+ +

The information you furnished is insufficient for us to determine whether you are + employed by an American corporation or by a foreign subsidiary of an American corporation. +

+ +

1323.1 FOREIGN EMPLOYMENT—EFFECTIVE 1951 +

+ +

(a) or (b) the United States is covered by the Social Security Act if the work is performed + by a citizen of the United States as an employee of an American employer. +

+ +
+ +
(a)
+
+

Beginning with 1951, employment outside

+ +
+
(b)
+
+

Employment outside

+ +
+ +
+ +

A foreign subsidiary of an American corporation is not an American employer under + the Act. +

+ +

1323.2 AMERICAN EMPLOYER +

+ +

An American employer means an employer who is (1) in the United States or any of its + instrumentalities; (2) a State or any political subdivision; (3) a person who is a + resident of the United States; (4) a partnership, if two-thirds or more of the partners + are residents of the United States; (5) a trust, if all of the trustees are residents + of the United States; or (6) a corporation organized under the laws of the United + States or of any State. +

+ +

1323.3 WORK OUTSIDE THE U.S.—EFFECTIVE 1955 +

+ +

Beginning January 1, 1955, the Social Security Act made coverage available to citizens + of the United States who are employed outside the United States by a foreign subsidiary + of an American corporation. Such coverage may be affected if the American corporation + voluntarily enters into an agreement with the Internal Revenue Service. The agreement + applies to all citizens of the United States employed by the foreign subsidiary if + their work would be covered if performed in the United States. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    Since the        did not enter into such an agreement, your employment is not creditable for social + security purposes. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    Since your employment with        was before 1955, it is not creditable for social security purposes. +

    + +
    +
    +
    3. +
+ +

1323.4 FOREIGN SUBSIDIARY DEFINED +

+ +

A foreign subsidiary is defined for social security purposes as a foreign corporation + of which an American corporation owns 20 percent or more of the voting stock. +

+ +

If the foreign subsidiary owns more than 50 percent of the voting stock of another + foreign corporation, this corporation would also be considered a foreign subsidiary + of the American corporation. +

+ +

1323.5 CONTACT EMPLOYER +

+ +

You should get in touch with your employer to find out if he has arranged for this + coverage. +

+ +

1325. SELF-EMPLOYMENT OUTSIDE THE UNITED STATES +

+ +

A citizen of the United States living in a (a) or (b) may receive credit for his self-employment income derived from a covered trade, business, + or profession, performed in a (a) or (b) under certain conditions. The Internal Revenue Service is responsible for determining + whether such income is taxable for social security purposes. If you want more information + about this matter, you may write to the Internal Revenue Service office with whom + you filed your income tax returns while residing in the United States, or to the Director, + Internal Revenue Service Center, 11601 Roosevelt Blvd., Philadelphia, PA 19155. +

+ +
+ +
(a)
+
+

foreign country

+ +
+
(b)
+
+

possession of the United States

+ +
+ +
+ +

1325.1 NONRESIDENT ALIEN +

+ +

Information obtained shows that you are not a citizen or a resident of the United + States. Under the law, income earned by a nonresident alien may not be counted as + self-employment income. +

+ +

1330. MINISTER OUTSIDE THE UNITED STATES BEFORE 1968 +

+ +

Before 1968, a clergyman serving outside the United States in the exercise of his + ministry could elect social security coverage if he met the following provisions of + the law. The clergyman must have been a citizen of the United States and either performing + services as an employee of the United States and either performing services as an + employee of a United States employer or had a congregation which was composed predominately + of citizens of the United States. To elect social security coverage, he must have + filed a certificate with the Internal Revenue Service to waive his exemption from + coverage. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    Since you did not file (a) or (b) waiver certificate, your self-employment income cannot be used for benefit purposes. +

    + +
    + +
    (a)
    +
    +

    a valid

    + +
    +
    (b)
    +
    +

    the required

    + +
    + +
    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    If he elected coverage, his earnings must have been reported as if he were self-employed.

    + +
    +
    +
    3. +
+ +

1330.1 MINISTERS—BEFORE 1955 +

+ +

Services performed prior to 1955 by a duly ordained, commissioned, or licensed minister + of a church in the exercise of his ministry are not covered by the Social Security + Act. +

+ +

1331. MINISTERS—GENERAL UNDER 1967 AMENDMENTS +

+ +

The Social Security Amendments of 1967 extended coverage to ministerial services performed + by duly ordained, commissioned, or licensed ministers of churches, Christian Science + practitioners, and members of religious orders who have not taken a vow of poverty. + The law was effective for all taxable years ending after 1967, unless the clergyman + obtained an exemption from such coverage by filing an application with the Internal + Revenue Service stating that he was opposed to coverage on the basis of conscience + or religious principle. A clergyman who elected coverage for any taxable year ending + before 1968 by the filing of an effective waiver certificate (Form 2031) could not + obtain an exemption from such coverage. +

+ +

1331.1 COVERAGE OF MINISTERIAL SERVICES OUTSIDE THE U.S. — 1967 AMENDMENTS +

+ +

The earnings from the ministry of a clergyman serving outside the United States for + taxable years beginning after 1967 through 1972, are covered by the Social Security + Act if he was a citizen of the United States and either performed services an employee + of a United States employer or had a congregation which was composed predominately + of United States citizens. +

+ +

1331.2 COVERAGE OF MINISTERIAL SERVICES—1972 AMENDMENTS +

+ +

For taxable years beginning in 1973, earnings of ministers and members of religious + orders serving outside the United States will be covered for social security purposes + if they are citizens of the United States. +

+ +

It is no longer necessary that a minister or member of a religious order serving outside + the United States be an employee of an American employer or serve a congregation composed + predominately of United States citizens in order to report his income for social security + purposes. +

+ +

1331.3 COVERAGE OF MEMBERS OF RELIGIOUS ORDERS—VOWS OF POVERTY—1972 AMENDMENTS +

+ +

A religious order whose members are required to take a vow of poverty may elect to + have social security coverage for “members” performing services in the exercises of duties required by the order by filing a + certificate with the Internal Revenue Service. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    A certificate of election filed by a religious order or by a subdivision, thereof, + applies to all current and future members of the order or subdivision. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    A member of a religious order working outside the United States is covered, if:

    + +
      +
    1. +
      +
      1. 
      +
      +

      The order has elected coverage.

      + +
      +
      +
      2. +
    2. +
      +
      2. 
      +
      +

      The member is a United States citizen.

      + +
      +
      +
      3. +
    3. +
      +
      3. 
      +
      +

      The individual remains a member of the order.

      + +
      +
      +
      4. +
    + +
    +
    +
    3. +
+ +

1331.4 FILING OF WAIVER—GENERAL +

+ +

A clergyman opposed to coverage who wished to obtain an exemption must have filed + an application with the Internal Revenue Service by April 15, 1979, unless he entered + the ministry in 1969 or later. In that case, he has until April 15 of the second year + after the year in which he became a clergyman to request exemption. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    If you wish to file an application for exemption from social security coverage, you + should get in touch with the District Director of Internal Revenue with whom you file + your income tax returns. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    If you are uncertain where your returns are filed, you should file your application + with the Director of International Operations, Internal Revenue Service, Washington, + D.C. 20225. +

    + +
    +
    +
    3. +
+ +

1331.5 REVOCATION OF EXEMPTION +

+ +

The 1977 amendments provided that a clergyman may revoke his exemption from coverage + under certain specific rules. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    If you wish to file a revocation of your exemption, you should get in touch with the + District Director of Internal Revenue with whom you file your income tax returns. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    If you are uncertain where your returns are filed, you should file your revocation + with the Director of International Operations, Internal Revenue Service, Washington, + D.C. 20225. +

    + +
    +
    +
    3. +
+ +

1332. SELF-EMPLOYMENT INCOME AFTER 1950 +

+ +

The (a) or (b) provides for the coverage of most self-employed persons whose net earnings from self-employment + after 1950 are at least $400 in a taxable year (OPTION BELOW IF APPLICABLE) . +

+ +
+ +
(a)
+
+

Social Security Act

+ +
+
(b)
+
+

Act

+ +
+ +
+ +

Enclosure, as explained in the (c) (enclosed) pamphlet. +

+ +

1332.1 NET EARNINGS FROM SELF-EMPLOYMENT DEFINED +

+ +

The term “net earnings from self-employment” means the gross income, as computed for income tax purposes.

+ +

(USE WHEN INDIVIDUAL INQUIRIES)

+ +
    +
  1. +
    +
    A. 
    +
    +

    derived by a person from his trade, business, or profession, less allowable business + deductions. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    derived by a person from all trades, businesses, or professions, carried on by him, + less allowable business deductions. +

    + +
    +
    +
    3. +
+ +

(USE WHERE PARTNERSHIP APPARENT)

+ +
    +
  1. +
    +
    C. 
    +
    +

    derived by a person from all trades, businesses, or professions, carried on by him, + less allowable deductions, plus his distributive share (whether or not distributed) + of the ordinary net income or loss from any trade, business, or profession, carried + on by a partnership of which he is a member. +

    + +
    +
    +
    2. +
+ +

1335. LAY MISSIONARY INQUIRIES +

+ +

Lay missionaries may not elect coverage under the self-employment provisions of the + Social Security Act. Their services are covered on the same bases as other employees + of the organization for which they work. +

+ +

1340.1 MILITARY SERVICE (MS)—BEFORE 1957 +

+ +

Prior to 1957, military service was not covered by the Social Security Act.

+ +

1340.2 MS AFTER 1956 +

+ +

Beginning January 1, 1957, social security coverage was extended to members of the + Armed Forces of the United States on active duty or active duty for training. +

+ +

1340.3 COMPONENTS COVERED +

+ +

The coverage applies to:

+ +
    +
  1. +
    +
    A. 
    +
    +

    members of the regular components of the Army, Navy, Air Force, Marine Corps, and + Coast Guard. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    members of the reserve components of the Armed Forces.

    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    ** commissioned officers of the United States Public Health Services and the National + Oceanic and Atmospheric Administration. +

    + +
    +
    +
    4. +
  4. +
    +
    D. 
    +
    +

    midshipmen and cadets of the service academies.

    + +
    +
    +
    5. +
  5. +
    +
    E. 
    +
    +

    members of the Reserve Officers Training Corps when ordered to annual training for + 14 days or more. +

    + +
    +
    +
    6. +
+ +

**NOTE: The National Oceanic and Atmospheric Administration was formerly known as the Coast + and Geodetic Survey and later as the Environmental Science Services Administration. + Where the incoming shows one of the previous names, add (formerly known as (name used on incoming)).

+ +

1340.4 AMOUNT OF PAY COVERED—MILITARY SERVICE (MS) +

+ +

Basic pay and deemed wage credits for military service may be used to figure the amount + of social security benefits payable on an earnings record. For the years after 1956, + deemed wage credits may be given in the amount of $300 per calendar quarter regardless + of the amount of basic pay paid in the quarter for service as a member of the uniformed + military service. +

+ +

These deemed wage credits are subject to the maximum earnings limitations, but no + additional social security contribution will be required for these credits. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    Deemed wage credits are not added to base pay for military service before 1957.

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    Base pay does not include (a) (type of pay claimed) . +

    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    The total amount shown on the Form W-2, Wage and Tax Statement, for (b) (year) apparently includes amounts that are not base pay. +

    + +
    +
    +
    4. +
+ +

1340.5 MS—AFTER 1977 +

+ +

For years after 1977, deemed wage credits may be given in the amount of $100 for each + $300 of earnings reported for a member of the uniformed military service. A maximum + of $1,200 of deemed wage credits may be granted in any one calendar year. +

+ +

1340.6 WHO MAKES DETERMINATION +

+ +

The  (name of service department)  determines whether a member performed services that are covered for social security + purposes. If the services are covered, that Department also determines the period + of such service, the amount of pay to be reported, and the calendar quarters for which + pay is to be credited. +

+ +

1340.7 PRIORITY USE OF MILITARY SERVICE CREDITS BY SSA AND CIVIL SERVICE COMMISSION +

+ +

The Civil Service Commission has priority for periods of military service before 1957. + Credit for any active service performed before that date will automatically be granted + under that system. +

+ +

Because military service is covered employment after 1956, Social Security Administration + has priority over the use of this period of service. The Civil Service Commission + will not grant credit for military service after 1956 under its system if the individual + is eligible or upon application would be eligible for social security benefits. +

+ +

The 1977 amendments to the Social Security Act modified the definition of a surviving + divorced wife. Effective for benefits payable January 1979, in order for a claimant + to be entitled as a surviving divorced wife, the claimant must: +

+ +
    +
  1. +
    +
    a. 
    +
    +

    Be finally divorced from the wage earner (regardless of the date of the divorce); + and +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Have been married to him for a period of at least 10 years immediately before the + date the divorce became final. +

    + +
    +
    +
    3. +
+ +

1340.8 REQUESTING EVIDENCE OF MILITARY SERVICE +

+ +

Your years of military service may increase the amount of benefits to which you are + entitled. The military service must be verified, so please send the original or certified + copy of “Statement of Service” (DD-13 or DD-14) for each period of your military service. +

+ +

1340.9 CREDITS BEFORE 1957 +

+ +

A veteran may be given wage credits of $160 for each month of active service in the + Armed Forces of the United States from September 16, 1940, through December 31, 1956. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    as explained in the   (enclosed) booklet. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    subject to the limitations explained in the   (enclosed) booklet. +

    + +
    +
    +
    3. +
+ +

However, credits are not given for short periods of active duty for training purposes + limited to less than 90 days performed during this time. +

+ +

NOTE TO TYPIST: Enclose SSA Publication No. 77-10044 (or current revision)

+ +

1340.10 WHEN NO CREDIT GIVEN FOR SERVICE BEFORE 1957 +

+ +

Ordinarily, if no service is performed after December 31, 1956, these wage credits + may not be counted for social security purposes if any portion of the military service + is used by another Federal agency, either civilian or military (except the Veterans + Administration) in establishing entitlement to benefits payable by such agency. +

+ +

1340.11 WHEN CREDITS ARE USED +

+ +

A formal determination as to whether these military service wage credits may be granted + in a particular case is made by the Social Security Administration from the information + furnished by the other agency at the time a claim is filed for social security benefits. +

+ +

1340.12 HOW CREDITS ARE USED +

+ +

Where these credits for military service may be used, they count the same as earnings + in covered employment, but they are not added to an earnings record until an application + for benefits is filed. At that time, the necessary proofs and information concerning + military service may be submitted to the representatives of the Social Security Administration. +

+ +

1340.13 REQUIREMENTS MET +

+ +

If you meet the requirements for these military wage credits, (a) or (b).

+ +
+ +
(a)
+
+

you may be entitled to additional quarters of coverage which, together with the quarters + you have acquired in covered employment, may give you an insured status. +

+ +
+
(b)
+
+

you may be entitled to        additional quarters of coverage. +

+ +
+ +
+ +

1340.15 QC AND MS FOR THE SAME PERIOD +

+ +

Since you are credited with a quarter of coverage for the period ended         , on the basis of earnings in covered employment, you will not be entitled to a quarter + for this same period based on your military service. +

+ +

1350. EARNINGS OF ALIEN OUTSIDE U.S. +

+ +

Income received from employment or self-employment outside the United States by a + person who is neither a citizen nor a resident of the United States is not creditable + under the Social Security Act. +

+ +

1360. EMPLOYMENT OF ALIEN BY U.S. EMPLOYER OUTSIDE U.S. +

+ +

Since you are not a citizen of the United States, your employment while outside the + United States is not covered under the Social Security Act even though you may work + for an American employer. +

+ +

1371. BOOKLET REFERRAL—FARM EMPLOYEES +

+ +

Page   of the enclosed publication explains how farm employees may receive social security + credit for their earnings. +

+ +

NOTE TO TYPIST: Enclose SSA Publication No. 73-10021 (or current revision)

+ +

1372. EMPLOYMENT DOES NOT MEET TEST +

+ +

The pay you received for farm work from   (a)   in the calendar quarter ended   (b)   , cannot be credited to your earnings record because (c), (d), or (e) . +

+ +
+ +
(c)
+
+

you were paid less than $50 cash in that quarter.

+ +
+
(d)
+
+

you worked less than 60 days in that quarter.

+ +
+
(e)
+
+

you did not serve a qualifying quarter.

+ +
+ +
+ +

1373. COVERAGE—1951-1954 +

+ +

For the years 1951 through 1954, farm work was covered by the (a) or (b) when the following requirements were met. First, a farmworker must have served a + qualifying quarter by being employed an entire calendar quarter by the employer, in + any kind of job. Farm work performed during this qualifying quarter was not covered. + Second, he must have performed farm work for the same employer on at least 60 days + in the following quarter and have been paid $50 or more in cash. Farm work in this + quarter was covered and the cash pay counted for social security purposes. +

+ +
+ +
(a)
+
+

Act

+ +
+
(b)
+
+

Social Security Act

+ +
+ +
+ +

1373.1 COVERAGE CONTINUES +

+ +

Once a farm worker met these requirements, his services for this employer continued + to be covered in the second following quarter if he was paid $50 or more in cash, + even though he did not work at least 60 days. +

+ +

If the farm worker was employed the entire quarter, this employment served as a qualifying + quarter for his work in the next quarter. However, if he worked less than 60 days + in the quarter, he had to serve another qualifying quarter and meet the 60-day-$50 + test in the next quarter before his services in that quarter would be covered. +

+ +

1373.2 COVERAGE—1955-1956 +

+ +

For the years 1955 and 1956, cash pay for farm work counts for social security purposes + if the employer paid the farm worker $100 or more in a calendar year. +

+ +

1373.3 COVERAGE—1957 TO DATE +

+ +

Beginning with 1957, cash pay for farm work counts for social security purposes if + the worker is paid $150 or more in a calendar year by an employer, or he works for + that employer on 20 or more days during the calendar year for cash pay figured on + a time basis such as by the hour, day, or week. +

+ +

1374. EARNINGS NOT COVERED BY PARTICULAR EMPLOYER +

+ +

Our records do not show that  (a)  reported your earnings for (b) . It appears that you may have been a farm worker for this employer. If so, your + earnings record may not be credited with the pay received because such work was not + covered by the Social Security Act before 1951. +

+ +

The pay you received from (a) in (b) as a farm worker cannot be credited to your earnings record because (c), (d), (e), or (f).

+ +
+ +
(c)
+
+

agricultural labor was not covered by the Social Security Act before 1951.

+ +
+
(d)
+
+

you were not paid cash wages. Only cash pay for farm work counts for social security + purposes. +

+ +
+
(e)
+
+

you were paid less than $100 cash in (a) (that) (b) (either) year. For the years 1955 and 1956, cash pay for farm work counts for social security + purposes if the employer paid the farm worker $100 or more in a calendar year. +

+ +
+
(f)
+
+

you were paid less than $150 cash and you did not work on 20 or more days during the + year for this employer. Beginning with 1957, cash pay for farm work counts for social + security purposes if the worker is paid $150 or more in a calendar year by an employer, + or if he worked for that employer on 20 or more days during the calendar year for + cash pay figured on a time basis such as by the hour, day, or week. +

+ +
+ +
+ +

1375. DOMESTIC WORKERS—BEFORE 1951 +

+ +

Before 1951, the Social Security Act excluded from coverage all services of a household + nature in or about the private home of the employer. +

+ +

1376. COVERAGE—1951-1954 +

+ +

For the years 1951 through 1954, household services performed on or about the private + home of the employer were covered under the Social Security Act only if the individual + was paid cash wages of at least $50 in a calendar quarter by one employer, and worked + for that employer 24 or more days in that quarter or the preceding quarter. +

+ +

1377. COVERAGE—1955 TO DATE +

+ +

Beginning with 1955, household services may be covered under the (a) or (b) if (c) or (d) paid cash wages of at least $50 by one employer in a calendar quarter (e) . +

+ +
+ +
(a)
+
+

Social Security Act

+ +
+
(b)
+
+

Act

+ +
+
(c)
+
+

the individual

+ +
+
(d)
+
+

you are

+ +
+
(e)
+
+

, regardless of the number of days worked.

+ +
+ +
+ +

1378. REFERENCE TO BOOKLET—HOUSEHOLD WORKERS +

+ +

The enclosed publication explains how domestic workers may receive credit for their + earnings.** +

+ +

**NOTE TO TYPIST: Enclose SSA Publication No. 73-10021 (or current revision)

+ +

1379. PAYMENT IN OTHER THAN CASH +

+ +

The value of        that you received from this employer for domestic service cannot be credited to your + earnings record. Only cash pay for such service counts for social security purposes. +

+ +

1380. EMPLOYMENT DOES NOT MEET TEST +

+ +

The pay you received for household work from (a) (Name of employer) (b), (c), or (d) cannot be credited to your earnings record because you (e) or (f) in (g), (h), or (i) . +

+ +
+ +
(b)
+
+

in the calendar quarter ending   . +

+ +
+
(c)
+
+

in the calendar quarters ending   and   . +

+ +
+
(d)
+
+

from        through       

+ +
+
(e)
+
+

were not paid at least $50 in cash.

+ +
+
(f)
+
+

did not work at least 24 days.

+ +
+
(g)
+
+

that quarter

+ +
+
(h)
+
+

either of these quarters.

+ +
+
(i)
+
+

any of the calendar quarters in that period.

+ +
    +
  1. +
    +
    A. 
    +
    +

    From 1951 through 1954, pay for domestic service in or about the employer's private + home counts for social security purposes if the employer paid the employee cash wages + of $50 or more in the calendar quarter. In addition, the employee must have worked + for this employer on at least some part of 24 days in this calendar quarter or in + the quarter immediately preceding it. +

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    For the years after 1954, the 24-day requirement was removed. Beginning with 1955, + a domestic worker's cash wages count if they amount to $50 or more from an employer + in a calendar quarter. +

    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    Pay for domestic service in an employer's private household counts for social security + purposes only if the employer paid the employee cash wages of $50 or more in a calendar + quarter. +

    + +
    +
    +
    4. +
+ +
+ +
+ +

1385. FEDERAL GOVERNMENT—BEFORE 1951 +

+ +

Services performed before 1951 for the Federal Government were not covered by the + Social Security Act and remuneration received for such services may not be counted + toward benefits. +

+ +

1385.1 FEDERAL EMPLOYMENT—EFFECTIVE 1951 +

+ +

Beginning with 1951, the Social Security Act extended social security coverage to + most Federal employees who were not covered under a Federal retirement system. +

+ +

1390. RAILROAD (RR) EMPLOYMENT (SSN) +

+ +

Social security number   is in the series assigned to railroad employees. Since the Railroad Retirement Board, + 844 Rush Street, Chicago, Illinois 60611, has the records on this series of numbers, + we have forwarded your letter to that office for reply. +

+ +

1390.1 RR BOARD (RRB) ADDRESS +

+ +

Earnings received for employment covered by the Railroad Retirement Act are reported + to the Railroad Retirement Board and not to the Social Security Administration. We + suggest that you write to the Railroad Retirement Board for information about earnings + in railroad or carrier employment. The address is 844 Rush Street, Chicago, Illinois + 60611. +

+ +

1390.2 RR EMPLOYMENT—LESS THAN 10 YEARS +

+ +

If a person has less than 10 years of employment covered by the Railroad Retirement + Act, a railroad retirement annuity is not payable. Instead, his railroad earnings + after 1936 are added to any earnings he had under social security to determine whether + he is eligible for social security benefits. +

+ +

1390.3 BOTH RR&SS BENEFITS +

+ +

A worker may receive both railroad retirement and social security benefits is he meets + the eligibility requirements of each program. +

+ +

1390.4 RR ANNUITANT +

+ +

Since (a) claims to have worked in railroad employment for more than 10 years, it appears that + (b) is an annuitant under the Railroad Retirement Act. +

+ +

1390.5 REFERRAL TO RRB +

+ +

We are, therefore, referring your letter and a copy of (a) letter to (b) , Director, Bureau of Retirement Claims, Railroad Retirement Board, 844 Rush Street, + Chicago, Illinois 60611. You may expect a complete report from that office about (c) railroad employment. +

+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900711065
NL 00711.065 - Coverage and Exceptions Paragraphs - 05/04/1999
+Batch run: 05/04/1999
+Rev:05/04/1999
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_nl_00902500.html b/data/external/snapshots/income_resources_ce1_v1/poms_nl_00902500.html new file mode 100644 index 00000000..08078cb2 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_nl_00902500.html @@ -0,0 +1,4587 @@ + + +SSA - POMS: NL 00902.500 - DCO Paragraphs - Self-Employment, Coverage Groups and Determinations - 05/27/2004 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 05/27/2004 - Present + Previous | Next +
+
+
+

TN 3 (05-04)

+

NL 00902.500 DCO Paragraphs - Self-Employment, Coverage Groups and Determinations +

+ + +
+
+

A. INTRODUCTION +

+
+
+

This section consists of nine categories. They are self-employment, agricultural labor, + domestic coverage, miscellaneous, non-profit organizations, state and local employment, + Federal employment, military service, and railroad retirement. +

+
+
+ +
+
+

B. LIST OF PARAGRAPHS +

+
+
+
+
+

1. Self-Employment +

+
+
+

 

+

SEI500 — NON-COVERAGE PRIOR TO 1951

+

Before 1951, self-employed persons were not covered by Social Security.

+

 

+

SEI501 — COVERAGE

+

Since 1951, most self-employed persons have been covered by Social Security if they + had net earnings of at least $400 per year from their work. (Option a or b) . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    This coverage applies to all citizens and residents of the United States.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    In some cases, it may be possible to use a special computation method, based on gross + earnings, to establish net earnings of $400. +

    + +
    +
    +
    3. +
+

 

+

SEI502 — ALIEN RESIDENTS IN THE U.S.

+

If an alien is a resident of the U.S. and has earnings from self-employment, the earnings + are counted for Social Security purposes regardless of where the money is earned. +

+

 

+

SEI503 — ALIEN REFERRAL

+

You may obtain further information about reporting self-employment income, plus any + forms you may need, by contacting the Internal Revenue Service. You may contact the + office where you filed your Federal income tax returns, or write to the Internal Revenue + Service, 11601 Roosevelt Boulevard, Philadelphia, Pennsylvania 19255. +

+

 

+

SEI504 — EXPLANATION OF “NET EARNINGS”

+

The term “net earnings from self-employment” means a person's gross income for income + tax purposes from a trade, business, or profession, minus allowable deductions. (Option, if applicable) . +

+

 

+

Option:

+

This amount can also include a person's share of the ordinary net income or loss from + any business in which he or she is involved as a partner. We do not include payments + to limited partners, unless they are paid for services to or for the partnership. +

+

 

+

SEI505 — INCOME NOT INCLUDED IN NET EARNINGS

+

However, net earnings from self-employment for Social Security purposes do not include
(Option a through g) . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    farm rental income if the landlord does not materially participate in production of + the crop. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    dividends on stock or interest on bonds or loans.

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    retirement payments made by a partnership to a retired partner. (There are a few exceptions to this rule.)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    capital gains and losses.

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    gains and losses from the disposition of property which is not stock in trade.

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    payments made by a partnership to a limited partner, unless they are paid for services + to or for the partnership. +

    + +
    +
    +
    7. +
  7. +
    +
    g. 
    +
    +

    rental income.

    + +
    +
    +
    8. +
+

 

+

SEI506 — INCOME NOT REPORTED

+

Such income should not be reported for Social Security purposes.

+

 

+

SEI507 — COVERAGE FOR CERTAIN OCCUPATIONS

+

Self-employed (Option a through l) are covered by Social Security. Coverage for this group began with taxable years + ending after (Option a through l) . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    architects/1954

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    engineers/1954

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    accountants/1954

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    funeral

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    farmers/1954

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    lawyers/1955

    + +
    +
    +
    7. +
  7. +
    +
    g. 
    +
    +

    dentists/1955

    + +
    +
    +
    8. +
  8. +
    +
    h. 
    +
    +

    osteopaths/1955

    + +
    +
    +
    9. +
  9. +
    +
    i. 
    +
    +

    chiropractors/1955

    + +
    +
    +
    10. +
  10. +
    +
    j. 
    +
    +

    veterinarians/1955

    + +
    +
    +
    11. +
  11. +
    +
    k. 
    +
    +

    naturopaths/1955

    + +
    +
    +
    12. +
  12. +
    +
    l. 
    +
    +

    optometrists/1955

    + +
    +
    +
    13. +
+

 

+

SEI508 — COVERAGE FOR MEDICAL DOCTORS

+

Self-employed medical doctors are covered by Social Security. Coverage for this group + began with taxable years ending on or after December 31, 1965. +

+

 

+

SEI509 — REPORTING INCOME

+

Persons who have yearly net earnings from self-employment of $400 or more are required + to report these earnings for Social Security purposes as part of their Federal income + tax returns. This is true even though they do not owe Federal income tax. +

+

 

+

SEI510 — HOW TO FIGURE INCOME

+

An explanation of how to figure self-employment income is contained in the enclosed + pamphlet. +

+

 

+

SEI511 — UNABLE TO CREDIT INCOME

+

We cannot add self-employment income for (year) to your earnings record. This is because you did not file your tax return on time + and did not question your earnings record until (year) . +

+

 

+

SEI512 — COMPLETION OF SCHEDULE SE

+

Self-employed people must usually pay Social Security taxes on net earnings of $400 + or more, up to the yearly maximum amount. They do this with their Federal income tax + returns by completing Schedule SE (Computation of Social Security Self-Employment Tax) after figuring their net earnings on Schedule C or F. (Option a or b) . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    If both husband and wife are self-employed, they should each complete these schedules, + regardless of whether they are filing separate or joint tax returns. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    If a person had net earnings of $400 or more for a year, and did not file Schedule + SE as part of a tax return, he or she should contact the Internal Revenue Service. + They will explain how to correct the omission. +

    + +
    +
    +
    3. +
+

 

+

SEI513 — COVERAGE FOR SPOUSE

+

Before 1988, wives working for their husbands and husbands working for their wives + were not covered by Social Security. If this work is part of the spouse's trade or + business, it has been covered since 1988. +

+

 

+

SEI514 — SEI REPORTED UNDER MAIDEN NAME

+

You used your maiden name when you filed your tax return jointly with your husband. + However, the Internal Revenue Service (IRS) assumed that your self-employment income was to be reported under your husband's + surname rather than the name you used on the Schedule SE. +

+

We have discussed this problem with the IRS and they are taking action to correct + the name under which they send us information about your self-employment income. +

+

 

+

SEI515 — SEI POSTED UNDER INCORRECT SSN — MORE THAN ONE YEAR

+

Our records show that reports of self-employment income were filed under your Social + Security number. We have found that you are not the person who earned this income. + Therefore, we are removing the following amounts from your earnings record: +

+

 

+

Year          Amount

+

 

+

SEI516 — SEI POSTED UNDER INCORRECT SSN — ONE YEAR

+

Our records show that a report of self-employment income for (year(s)) was filed under your Social Security number. We found that you are not the person + who earned this income. Therefore, we are removing the $(amounts) from your earnings record for (year) . +

+

 

+

SEI517 — BUSINESS PARTNERS

+

The facts in your case show that the business arrangement between you and (name) is considered a partnership by Social Security. Therefore, we have changed the amount + of self-employment income on your earnings record (Option a or b) . +

+

 

+

(Option c, if applicable)

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    for (year) from $(amount) to $(amount) . +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    as follows:

    + +

              Year       From       To

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    We have also shown $(amount) as your share of the partnership income for
    (year) . +

    + +
    +
    +
    4. +
+

 

+

SEI518 — PARTNERSHIP INCOME POSTED INCORRECTLY

+

We have found that you reported $(amount) in self-employment income for (year) , and that this was money you received as a limited partner in the business of (name of partnership) . You performed no services for this partnership. Payments to limited partners are + covered by Social Security only if the payments are made for services to or on behalf + of the partnership. Therefore, we have (Option a or b) . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    removed from your earnings record the $(amount) which you reported as self-employment income for (year) . +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    reduced the amount of your self-employment income for (year) from $(amount) to $(amount) . +

    + +
    +
    +
    3. +
+

 

+

SEI519 — INCOME INVESTIGATION COMPLETED

+

We have finished our review of your self-employment income for (year) . +

+

 

+

SEI520 — ALLOWABLE EXPENSE NOT DEDUCTED

+

We found that you did not deduct $(amount) for (type of expense) in (year) as an allowable business expense. You are required to deduct all allowable expenses + when you figure your net earnings from self-employment. +

+

 

+

SEI521 — INTEREST AND DIVIDENDS INCLUDED IN NET EARNINGS

+

We found that you included (Option a, b or c) of $(amount) when you figured your net earnings from self-employment, and that you are not a securities + dealer. This type of income can be included in net earnings only by securities dealers. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    interest

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    dividends

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    interest and dividends

    + +
    +
    +
    4. +
+

 

+

SEI522 — CAPITAL GAINS REPORTED

+

We found that you included $(amount) from the sale of (specify property) when you figured your net earnings from self-employment. The proceeds of this sale + are capital gains because (specify property) (Option a or b) not stock in trade, and not for sale to customers in the normal course of business. + Capital gains cannot be included in figuring net earnings. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    was

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    were

    + +
    +
    +
    3. +
+

 

+

SEI523 — RENTAL INCOME REPORTED

+

We found that you included rental income from real estate of $(amount) when you figured your net earnings from self-employment. Rentals may not be included + in figuring net earnings unless: +

+
    +
  • +
    +
    •
    +
    +

    the rentals are received by a real estate dealer as part of a regular business, or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    services are provided primarily for the convenience of tenants rather than for the + owner. +

    + +
    +
    +
    • +
+

Since your rental income from real estate did not meet either of these exceptions, + you cannot include it in figuring your net earnings. +

+

 

+

SEI524 — OTHER INCOME REPORTED

+

We found that your income was from (specify source of income) . You cannot include this kind of income in your net earnings from self-employment. +

+

 

+

SEI525 — FARM RENTAL INCOME REPORTED

+

We found that you included $(amount) from farm rentals when you figured your net earnings from self-employment. This income + can be included only if: +

+

 

+
    +
  • +
    +
    •
    +
    +

    there is a farm rental agreement, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the agreement requires you to materially participate in production of crops or management + of production on the rented land. +

    + +
    +
    +
    • +
+

 

+

SEI526 — SOIL BANK PAYMENTS REPORTED

+

We found that you included $(amount) from soil bank payments when you figured your net earnings from self-employment. + This income can be included only if the payments are made to a farm operator or to + a farm landlord who participates materially in the farm operations. Since neither + of these things is true, you cannot include the soil bank payments when you figure + your net earnings. (Option, if applicable) . +

+

 

+

Option:

+

We have enclosed a pamphlet which explains the requirements for farm landlords to + participate in operations. +

+

 

+

SEI527 — NET EARNINGS NOT REPORTABLE

+

We found that you (Option a, b or c) from operating a (type of business) . Net earnings have to be at least $400 per year to be considered self-employment + income for Social Security purposes. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    had net earnings of $(amount)

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    had net earnings of less than $400

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    suffered a loss

    + +
    +
    +
    4. +
+

 

+

SEI528 — NON-RESIDENT ALIEN CLAIMING INCOME

+

We found that you are neither a citizen nor a resident of the United States. Therefore, + we cannot count your net earnings from self-employment for Social Security purposes. +

+

 

+

SEI529 — EARNINGS REPORTED AS INCOME

+

We found that you reported as self-employment income $(amount) which you earned as an employee. Income earned as an employee usually cannot be counted + as self-employment income from a trade or business. +

+

 

+

SEI530 — MQGE REPORTED AS INCOME

+

We found that you deducted Medicare Qualified Government Earnings from your taxable + self-employment income. We changed your record to show the following: +

+

 

+

Year       Amount of Income

+

 

+

SEI531 — PUBLIC OFFICIAL — OTHER THAN A NOTARY PUBLIC

+

The $(amount) you reported for services performed as a (name of office held) in (year) does not count as self-employment income for Social Security purposes. Work in a + public office is not considered to be part of a trade or business. The only exception + to this rule is if the work +

+

 

+
    +
  • +
    +
    •
    +
    +

    was for a State or local government, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    was compensated on a fee basis only, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    was not considered employment for Social Security purposes under Section 218 Agreement + between SSA and the State. +

    + +
    +
    +
    • +
+

The work you performed did not meet this exception.

+

 

+

SEI532 — MQGE REPORTED AS INCOME

+

We treat the earnings of employees of State or local governments as self-employment + income if their work +

+
    +
  • +
    +
    •
    +
    +

    was compensated on a fee basis only, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    was not considered employment for Social Security purposes under Section 218 Agreement + between SSA and the State. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    This means that net earnings of $400 or more from such work should be reported to + the Internal Revenue Service as self-employment income when a tax return is filed. +

    + +
    +
    +
    • +
+

(Option, if applicable) . +

+

 

+

SEI533 — NOTARY PUBLIC REPORTED EARNINGS AS INCOME

+

The $(amount) you reported for services performed as a notary in (year) does not count as self-employment income. This is because service as a notary public + is not considered a trade, business or profession for Social Security purposes. +

+

   

+

SEI535 — EARNINGS REPORTED AS INCOME BEING REMOVED — ONE YEAR INVOLVED

+

Therefore, the $(amount) you reported as self-employment income for (year) is being removed from your earnings record. +

+

 

+

SEI536 — EARNINGS REPORTED AS INCOME BEING PARTIALLY
REMOVED —ONE YEAR INVOLVED

+

Therefore, we are reducing the amount of self-employment income on your earnings record + for (year) from $(amount) to $(amount) . +

+

 

+

SEI537 — EARNINGS REPORTED AS INCOME BEING CHANGED

+

Therefore, we are changing the amount of self-employment income on your earnings record + as follows: +

+

Year        From        To

+

 

+

SEI538 — EARNINGS REPORTED AS INCOME BEING REMOVED — MORE THAN ONE YEAR INVOLVED

+

Therefore, we are removing from your earnings record the amounts you reported as self-employment + income for the years shown below: +

+

Year        Amount

+

 

+

SEI539 — IRS NOTIFIED OF ADJUSTMENT

+

We will send a copy of our decision about your self-employment income to the Internal + Revenue Service. They will make any changes that are needed to the tax record. +

+

 

+

SEI540 — PROPOSED LANGUAGE EXPLAINING THE DIFFERENCE IN MONEY AMOUNTS ON SCHEDULE SE (FORM + 1040) AND IN SOCIAL SECURITY RECORDS.

+

Why Your Records May Differ from Ours

+

Starting with taxable years beginning after 1989, the law changed the way you figure + net earnings from self-employment for Social Security purposes. Now, self-employed + people must deduct 7.65 percent from their net profit from self-employment when they + figure their net earnings for Social Security. +

+

To make this calculation, multiply the amount on the net profit line of Schedule SE + (Form 1040) by .9235 (100 percent less 7.65 percent). The result is net earnings from + self-employment for Social Security purposes. We use this amount to: +

+
    +
  • +
    +
    •
    +
    +

    figure Social Security benefits;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    count Social Security work credits; and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    decide if a working beneficiary can get benefits.

    + +
    +
    +
    • +
+

If you want more information about how this deduction is applied, contact the Internal + Revenue Service and ask for Publication 533 (Self-Employment Tax). +

+

In (1) , you reported your net profit from business as (2) on your tax return. Your net profit is reduced by 7.65 percent to get your earnings + from self-employment of (3) . This is the amount shown on your Social Security earnings record for tax year (4) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    Year

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Money amount reported

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Money amount on earnings record

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    Year

    + +
    +
    +
    5. +
+

 

+
+
+
+
+

2. Agricultural Labor +

+
+
+

AGR500 — AGRICULTURAL LABOR NOT COVERED

+

Before 1951, agricultural labor was not covered by Social Security.

+

 

+

AGR501 — HOW TO OBTAIN CREDIT FOR AGRICULTURAL LABOR

+

The enclosed pamphlet explains how agricultural employees may receive Social Security + credit for their earnings. +

+

 

+

AGR502 — REQUIREMENTS NOT MET FOR COVERAGE OF AGRICULTURAL LABOR

+

We cannot add to your earnings record the earnings you received for agricultural labor + from (employer's name) in the calendar quarter ending (month /day /year) , because you (Option a, b or c) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    were paid less than $50 cash in that quarter

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    worked less than 60 days in that quarter

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    did not meet the rules for earning credit for agricultural labor during the years + 1951 through 1954 +

    + +
    +
    +
    4. +
+

 

+

AGR503 — REQUIREMENTS FOR COVERAGE OF AGRICULTURAL LABOR — QUALIFYING QUARTER

+

For the years 1951 through 1954, agricultural labor was covered by the (Option a or b) when the following requirements were met. First, an agricultural employee must have + served a qualifying quarter by being employed an entire calendar quarter by the employer, + in any kind of a job. Agricultural labor performed during this qualifying quarter + was not covered. Second, he must have performed agricultural labor for the same employer + on at least 60 days in the following quarter and have been paid $50 or more in cash. + Agricultural labor in this quarter was covered and the cash pay counted for Social + Security purposes. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    Act

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Social Security Act

    + +
    +
    +
    3. +
+

 

+

AGR504 — REQUIREMENTS FOR CONTINUING COVERAGE OF AGRICULTURAL LABOR

+

Once a farm worker met these requirements, his services for this employer continued + to be covered in the second following quarter if he was paid $50 or more in cash, + even though he did not work at least 60 days. +

+

(Option, if applicable)

+

Option:

+

If the farm worker was employed the entire quarter, this employment served as a qualifying + quarter for his work in the next quarter. However, if he worked less than 60 days + in the quarter, he had to serve another qualifying quarter and meet the 60-day-$50 + test in the next quarter before his services in that quarter would be covered. +

+

 

+

AGR505 — COVERAGE FOR AGRICULTURAL LABOR — CASH PAY AFTER 1954

+

For the years 1955 and 1956, cash pay for agricultural labor counts for Social Security + purposes if the employer paid the farm worker $100 or more in a calendar year. +

+

 

+

AGR506 — COVERAGE FOR AGRICULTURAL LABOR — CASH PAID AFTER 1956

+

From 1957 through 1987, we counted cash pay for agricultural labor for Social Security + purposes if one of the following was true: +

+

The worker was paid $150 or more by one employer in a calendar year, or

+

He or she worked for one employer, and received cash pay figured on a time basis, + such as hourly, daily or weekly pay. +

+

 

+

AGR507 — COVERAGE FOR AGRICULTURAL LABOR — CASH PAID AFTER 1987

+

Beginning in 1988, we count cash pay for agricultural labor for Social Security purposes + if one of the following is true: +

+
    +
  • +
    +
    •
    +
    +

    The employer spends $2,500 or more in a calendar year for agricultural labor, or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    The worker is paid $150 or more by one employer in a calendar year.

    + +
    +
    +
    • +
+

 

+

AGR508 — COVERAGE FOR WORK PERFORMED INVOLVING CRUDE GUM

+

Services performed in connection with the production and harvesting of crude gum from + a living tree, and the processing of crude gum into spirits of turpentine and gum + rosin by the original producers of the crude gum is agricultural labor. (Option a or b) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    This type of agricultural work was not covered by the Social Security Act before 1959.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Beginning with 1959, cash pay for such work counts for Social Security purposes if + the worker is paid $150 or more in a calendar year by an employer, or if he works + for that employer on 20 or more days during the calendar year for cash pay figured + on a time basis, such as by the hour, day, or week. +

    + +
    +
    +
    3. +
+

AGR509 — EO CONDITION — AGRICULTURAL LABOR NOT COVERED

+

Our records do not show that (employer name) reported your earnings for (year) . It appears that you may have been a farm worker for this employer. If so, your earnings + record may not be credited with the earnings you received because such service was + not covered by the Social Security Act before 1951. +

+

 

+

AGR510 — NO QUARTERS OF COVERAGE EARNED FOR AGRICULTURAL LABOR

+

We cannot add to your earnings record the earnings you received for agricultural labor + from (employer name(s)) in (year(s)) because (Option A, B, C, D or E) . +

+

Options:

+
    +
  1. +
    +
    A. 
    +
    +

    agricultural labor was not covered by Social Security before 1951.

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    you were not paid cash wages. For Social Security purposes, we only count cash pay + for agricultural labor. +

    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    you were paid less than $100 cash in (Option a or b) . In 1955 and 1956, we counted cash pay for agricultural labor only if the employer + paid the worker $100 or more in a calendar year. +

    + +
    +
    +
    4. +
+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    that year

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    each of those years

    + +
    +
    +
    3. +
+

 

+

D. Option (a or b) you were paid less than $150 cash and you did not work at least + 20 days for that employer. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    that year

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    each of those years

    + +
    +
    +
    3. +
+

A. in (Option a or b) you were paid less than $150 cash and your employer did not spend at least $2,500 + for agricultural labor. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    that year

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    each of those years

    + +
    +
    +
    3. +
+

 

+

AGR511 — COVERAGE FOR HOUSEHOLD WORK ON A FARM

+

Beginning January 1, 1995, domestic employees on farms operated for profit are no + longer treated as agricultural employees. Instead they are subject to the new domestic + threshold. The current earnings threshold can be found in SSA’s Publication No. 05-10021 + on Household Workers. +

+
+
+
+
+

3. Domestic Coverage +

+
+
+

DOM500 — HOUSEHOLD WORK NOT COVERED BEFORE 1951

+

Before 1951, household services performed in an employer's private home were not covered + by Social Security. +

+

 

+

DOM501 — REQUIREMENTS FOR HOUSEHOLD WORK COVERAGE — 1951-1954

+

For the years 1951 through 1954, household services performed in or about the private + home of the employer were covered under the Social Security Act only if the person + was paid cash wages of at least $50 in a calendar quarter by one employer, and worked + for that employer on 24 or more days in that quarter or the preceding quarter. +

+

 

+

DOM502 — REQUIREMENTS FOR HOUSEHOLD WORK COVERAGE — AFTER 1955

+

Since 1955, household services are covered by Social Security if (Option a or b) paid cash wages of at least $50 by an employer in a calendar quarter (Option c, if
applicable) . +

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    you were

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    the person was

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    regardless of the number of days worked

    + +
    +
    +
    4. +
+

 

+

DOM503 — HOUSEHOLD WORK COVERAGE — EXPLANATION

+

Services performed by household workers have been covered by Social Security since + 1951. However, the worker must meet certain requirements to be covered. We explain + the requirements and how the earnings should be reported in the enclosed pamphlet, + (title) . +

+

 

+

DOM504 — WORK CREDIT EARNED — DOMESTIC

+

The enclosed pamphlet explains how domestic workers may receive credit for their earnings.

+

 

+

DOM505 — WORK CREDIT EARNED — HOUSEHOLD

+

The enclosed pamphlet contains more information about reporting the earnings of domestic + workers in a private household. +

+

 

+

DOM506 — NO QUARTERS OF COVERAGE EARNED FOR HOUSEHOLD WORK

+

We cannot add to your earnings record the earnings you received from (employer's name) for household services (Option a, b or c) . This is because you (Option d or e) in (Option f, g or h) .   (Option i, j or k, if applicable)  

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    in the calendar quarter which ended (date)

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    in the calendar quarters which ended (date) and (date)

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    from (date) through (date)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    were not paid at least $50 in cash

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    did not work at least 24 days

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    that period

    + +
    +
    +
    7. +
  7. +
    +
    g. 
    +
    +

    either of those quarters

    + +
    +
    +
    8. +
  8. +
    +
    h. 
    +
    +

    any of the calendar quarters during that period

    + +
    +
    +
    9. +
  9. +
    +
    i. 
    +
    +

    From 1951 through 1954, we count earnings for domestic service if the worker is paid + cash wages of $50 or more in a calendar quarter. Also, the services for this employer + must have taken place during at least 24 days in that same calendar quarter, or in + the quarter which preceded it. +

    + +
    +
    +
    10. +
  10. +
    +
    j. 
    +
    +

    Beginning with 1955, we count a domestic worker's wages if the worker is paid cash + wages of at least $50 by the employer in a calendar quarter. +

    + +
    +
    +
    11. +
  11. +
    +
    k. 
    +
    +

    We give a worker credit for household work only if the worker is paid cash wages of + at least $50 by the employer in a calendar quarter. +

    + +
    +
    +
    12. +
+

DOM507 — NO QUARTERS OF COVERAGE EARNED FOR NONCASH PAY FOR HOUSEHOLD WORK

+

We cannot add to your earnings record the value of (specify type of noncash pay received) that you received from this employer for domestic service. For this kind of service, + we count only cash pay for Social Security purposes. +

+

 

+

DOM508 — COVERED FAMILY EMPLOYMENT

+

We can give Social Security credit for services which a (Option a or b) performs for a (Option c or d) if a genuine employment relationship exists between them. This relationship exists + if the (Option c or d) has the right to direct the (Option a or b) 's service, including the results of the service and how it is done. Unless this right + exists, there is no employment relationship, and the earnings should not be reported + for Social Security purposes. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    mother-in-law

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    father-in-law

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    son-in-law

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    daughter-in-law

    + +
    +
    +
    5. +
+

DOM509 — COVERED HOUSEHOLD SERVICES PERFORMED FOR FAMILY

+

After 1967, domestic service is covered by Social Security when performed by a parent + in the private home of the employing son or daughter who: +

+
    +
  • +
    +
    •
    +
    +

    has a son, daughter, step-son, or step-daughter who lives in the home,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the child is under age 18 or, if older, has a mental or physical condition that requires + personal care by an adult for at least 4 continuous weeks during the calendar quarter + in which the service is performed, +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the employer is a widow or widower, or is divorced and not remarried; or the employer's + spouse is living at home but has a mental or physical condition that makes it impossible + to care for the child for at least 4 continuous weeks during the calendar quarter, + AND

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    a genuine employment relationship exists between the employer and the parent. This + relationship exists if the employer has the right to direct the parent's services, + including the results of the services and how it is done. Unless this right exists, + there is no employment relationship, and the pay should not be reported for Social + Security purposes. +

    + +
    +
    +
    • +
+

 

+

DOM510 — REQUIREMENTS FOR CHILD/PARENT EMPLOYMENT COVERAGE

+

Before 1988, service performed by children for their parents is not covered by Social + Security unless the child is age 21 or older. Beginning in 1988, however, service + performed by children age 18 through 20 in the parents' trade or business is covered. +

+

(Option, if applicable)

+

Option:

+

Work for "in-laws" has always been covered as long as a genuine employment relationship + exists. This relationship exists if the employer has the right to direct the service, + including the results of the service and how it is done. +

+

 

+

DOM511 — NO QUARTERS OF COVERAGE EARNED FOR FAMILY EMPLOYMENT — REQUIREMENTS NOT MET

+

We have considered the facts in the case, and found that your service for (employer's name) in (year) is not covered by Social Security because the service was done for your (Option A through F) . (Option G or H) . +

+

Options:

+
    +
  1. +
    +
    A. 
    +
    +

    father, and you were under age 18

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    mother, and you were under age 18

    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    wife

    + +
    +
    +
    4. +
  4. +
    +
    D. 
    +
    +

    husband

    + +
    +
    +
    5. +
  5. +
    +
    E. 
    +
    +

    son, but was not part of his business

    + +
    +
    +
    6. +
  6. +
    +
    F. 
    +
    +

    daughter, but was not part of her business

    + +
    +
    +
    7. +
  7. +
    +
    G. 
    +
    +

    Therefore, we (Option a or b) the earnings you received for this service to your earnings record. +

    + +

      Options:

    + +
      +
    1. +
      +
      a. 
      +
      +

      cannot add

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      should not have added

      + +
      +
      +
      3. +
    + +
    +
    +
    8. +
  8. +
    +
    H. 
    +
    +

    Therefore, we (Option a or b) the earnings you received before 1961 for this service to your earnings record. +

    + +
    +
    +
    9. +
+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    cannot add

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    should not have added

    + +
    +
    +
    3. +
+

 

+

DOM512 — NON-COVERED FAMILY EMPLOYMENT BEFORE 1988

+

Before 1988, service performed by (Option a, b or c) was not covered by Social Security. We cannot add the earnings received for this work + to a person's earnings record. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    a husband for his wife

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    a wife for her husband

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    a child under the age of 21 for his or her parents

    + +
    +
    +
    4. +
+

 

+

DOM513 — NON-COVERED FAMILY EMPLOYMENT BEFORE 1961

+

Before 1961, service performed by a parent for his or her (Option a or b) was not covered by Social Security. Earnings received for this service cannot be added + to a person's earnings record. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    son

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    daughter

    + +
    +
    +
    3. +
+

 

+

DOM514 — NO QUARTERS OF COVERAGE EARNED FOR FAMILY EMPLOYMENT — REQUIREMENTS NOT MET

+

We have considered the facts in the case, and found that (Option A or B) . We (Option C or D) your earnings for this service to your earnings record. +

+

Options:

+
    +
  1. +
    +
    A. 
    +
    +

    your service for (employer's name) is not covered because it is domestic work performed for your (Option a or b) and (Option c or d) . +

    + +

     

    + +

    Options: +

    + +
      +
    1. +
      +
      a. 
      +
      +

      son

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      daughter

      + +
      +
      +
      3. +
    3. +
      +
      c. 
      +
      +

      does not involve taking care of your (Option a or b) 's child. +

      + +
      +
      +
      4. +
    4. +
      +
      d. 
      +
      +

      does not meet the coverage rules for taking care of your (Option a or b) 's child. +

      + +

      + +
      +
      +
      5. +
    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    your (specify type of work) service for your (Option a or b) , (employer's name) , is not covered because it was not a part of (Option a or b) trade or business. +

    + +

    Options:

    + +
      +
    1. +
      +
      a. 
      +
      +

      son/his

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      daughter/her

      + +
      +
      +
      3. +
    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    cannot add

    + +
    +
    +
    4. +
  4. +
    +
    D. 
    +
    +

    should not have added

    + +
    +
    +
    5. +
+

 

+

DOM515 — COVERAGE FOR FAMILY EMPLOYMENT — PARENTS AFTER 1960

+

After 1960, a parents' service performed as part of their children's trade or business + under an employment relationship is covered by Social Security. (Option A or B) . +

+

Options: +

+
    +
  1. +
    +
    A. 
    +
    +

    However, domestic service performed in the (Option a or b) home is normally not covered. Beginning in 1968, there is an exception to this rule + for some cases where a parent is caring for a child of the (Option a or b) . Several requirements must be met for the exception to apply. +

    + +

     

    + +

    Options:

    + +
      +
    1. +
      +
      a. 
      +
      +

      son's/son

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      daughter's/daughter

      + +
      +
      +
      3. +
    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    However, (specify type of work) service which is not part of the (Option a or b) trade or business is not covered under Social Security. +

    + +

     

    + +

    Options:

    + +
      +
    1. +
      +
      a. 
      +
      +

      son's

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      daughter's

      + +
      +
      +
      3. +
    + +
    +
    +
    3. +
+

 

+

DOM516 — NON-COVERAGE FOR STUDENTS

+

Beginning January 1, 1951, service performed by a student working for a school, college + or university where he or she is enrolled and regularly attending classes at that + school is not covered by Social Security. We found that while you worked for (employer's name /school) (Option a or b) , you were also attending classes. Therefore, these services are not covered, and + (Option c or d) . However, an exception to this is if the school, college, or university is operated + by a State or local government, the terms of the 218 coverage agreement between the + State and SSA will determine whether student services are excluded. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    in (year)

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    from (year) through (year)

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    we are removing the following amounts from your earnings record: (fill in amounts removed)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    we cannot add the earnings to your earnings record

    + +
    +
    +
    5. +
+

 

+

DOM517 — NON-COVERAGE FOR NON-IMMIGRANT STUDENTS

+

Beginning in 1962 and later, certain services performed by nonresident alien students + and certain nonresident exchange visitors and aliens admitted as part of a cultural + exchange program are not covered by Social Security if the services they perform are + to carry out the purpose for which they were admitted to the U.S.. We found that you + worked for (employer's name) (Option a or b) in connection with your studies. Therefore, these services are not covered, and (Option c or d) . However, all other services are covered unless excluded by some other provision + of law. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    in (year)

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    from (year) through (year)

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    we cannot add the earnings to your earnings record

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    we are removing the following amounts from your earnings record: (fill in amounts removed)

    + +
    +
    +
    5. +
+

 

+

DOM518 — PERSON DETERMINED TO BE AN EMPLOYEE — NO SEI REPORTED

+

We have completed our review of your service for (employer's name) from (date) to
(date) . The information we obtained shows that you performed services as an employee.
(Option a or b, if applicable) . +

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    Your earnings record will show $(amount) in (year) for this employment. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Your earnings record will show the following amounts for this employment:

    + +
    +
    +
    3. +
+

Period        Amount

+

 

+

DOM519 — PERSON DETERMINED TO BE AN EMPLOYEE — REPORTED AS SEI

+

We have completed our review of your work for (year or years) . Our records show you reported $(amount) for (year) (show information for each year, as applicable) as self-employment income. The information we obtained shows that you were not working + as a self-employed person, but as an employee of (employer's name) from (date) to
(date) . +

+

 

+

DOM520 — INCORRECTLY REPORTED — CHANGED TO WAGES

+

We are removing from your earnings record the amount which you reported as self-employment + income, and will show this amount as wages. We will send a copy of our decision to + the Internal Revenue Service, where any needed changes will be made to your tax record. +

+

 

+

DOM521 — WAGES ADDED

+

Since your work was performed as an employee, we are adding (Option a or b) . +

+

Options:

+

$(amount) to your earnings record for this employment. +

+

the following amounts to your earnings record:

+

Year        Amount

+

 

+

DOM522 — EARNINGS FROM EMPLOYER'S RECORD — EXPLANATION

+

The amounts shown above are based on the employer's record. We could not use the amounts + you told us about, because you did not give us enough evidence to show that these + amounts were correct. +

+

 

+

DOM523 — INVESTIGATION COMPLETED — NO INCOME REPORTED

+

We have finished our review of your work for (employer's name) from (date) to
(date) . The information we obtained shows that you were not working as an employee, but + as a self-employed person in a (Option a, b or c) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    trade

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    business

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    profession

    + +
    +
    +
    4. +
+

 

+

DOM524 — DEFINITION OF AN EMPLOYEE

+

We define an employee as someone who works for a person who has the right to direct + and control the work. The right to control includes the right to tell the worker what + to do, as well as how, when and where to do it. The facts in your case show that your + work was not under such control. +

+

 

+

DOM525 — DEDUCTING ALLOWABLE INCOME EXPENSES

+

In figuring net earnings from self-employment, all allowable business expenses must + be deducted from the gross income. After deducting $(amount) for (year) , your net earnings are $(amount) for (year) . We have corrected your earnings record to show this. +

+

 

+

DOM526 — TIME LIMITS FOR FILING SELF-EMPLOYMENT

+

To receive credit for your income for (year) , you must file self-employment tax forms with your Internal Revenue Service office. + (Option a or b) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    You must do this within 3 years, 3 months, and 15 days after the end of the taxable + year when the income was earned. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    You must do this within 60 days of the date you receive this letter.

    + +
    +
    +
    3. +
+

 

+

DOM527 — EXTENDED DEFINITION OF EMPLOYEE

+

Since 1951, the definition of "employee" includes (Option a, b or c) . +

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    agent or commission drivers who distribute certain types of laundry, or food other + than milk. These drivers usually serve customers designated by the company as well + as customers they get themselves. However, persons who buy merchandise on their own + accounts and sell it as part of their individual businesses are not employees under + this rule. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    full-time salespersons whose main business is soliciting life insurance or annuity + contracts, and who work mainly for one company. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    full-time traveling or city salespersons whose main job is to take orders for merchandise + for another person or company. The following requirements must also be met: +

    + +
      +
    • +
      +
      •
      +
      +

      The salespersons obtain orders from wholesalers, contractors or retailers, or from + businesses which furnish food or lodging, such as hotels or restaurants, +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The salespersons work mainly for one employer (though they may work occasionally for someone else) , and +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The merchandise is bought for resale or to be used as supplies in the customers' business + operations. +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      A salesperson who acts as an independent business person, and is connected with several + companies, is not considered an employee under this rule. +

      + +
      +
      +
      • +
    + +
    +
    +
    4. +
+

 

+

DOM528 — NON-EMPLOYEE — POSSIBLE EMPLOYEE UNDER SOCIAL SECURITY LAW

+

(Option a or b) who is not an employee under the common-law test may be an employee for Social Security + purposes if he meets certain (Option c, if applicable) requirements. He must perform substantially all services personally, have no substantial + investment in the facilities or premises used in connection with the performance of + such service (other than in facilities for transportation) , and perform work on a continuing basis. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    A person in one of the above groups

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    (fill in as appropriate)

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    additional

    + +
    +
    +
    4. +
+

 

+

DOM529 — DEFINITION OF EMPLOYEE — HOMEWORKERS

+

Since January 1, 1951, the definition of the term "employee" included homeworkers + who meet all of the following requirements: +

+
    +
  • +
    +
    •
    +
    +

    They work in their homes,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    They follow the employer's directions, as part of a continuing work relationship,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    They use material furnished by the employer,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    They do not have a substantial investment in the facilities used to do the work,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    They do most of the work personally, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    They return the finished product to the employer.

    + +
    +
    +
    • +
+

(Option, if applicable)

+

Before 1978, homeworkers meeting all these requirements received credit for Social + Security purposes if they were paid at least $50 cash in a calendar quarter. Beginning + in 1978, they receive credit if they are paid at least $100 cash in a quarter. +

+

Option:

+

For the years 1951 through 1954, the work must also have met the licensing requirements + of the State where the work was done. This meant that either the employer had a State + license to employ homeworkers or the worker had a homework certificate. +

+

 

+
+
+
+
+

4. Miscellaneous +

+
+
+

MIS500 — NO QUARTERS OF COVERAGE EARNED — REQUIREMENTS NOT MET

+

We cannot add to your earnings record the pay you received from (employer's name) in (year(s)) or quarter(s) . This is because your work had no connection with (employer's name's) regular trade or business, and you (Option A, B or C) . +

+

Options:

+
    +
  1. +
    +
    A. 
    +
    +

    were not paid at least $100 in cash by the employer in (Option a or b) . +

    + +

     

    + +

    Options:

    + +
      +
    1. +
      +
      a. 
      +
      +

      that year

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      each of those years

      + +
      +
      +
      3. +
    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    were not paid at least $50 in cash by the employer in (Option a or b) . +

    + +

     

    + +

    Options: +

    + +
      +
    1. +
      +
      a. 
      +
      +

      that calendar quarter

      + +
      +
      +
      2. +
    2. +
      +
      b. 
      +
      +

      each of those calendar quarters

      + +
      +
      +
      3. +
    + +
    +
    +
    3. +
  3. +
    +
    C. 
    +
    +

    did not meet the rules for getting Social Security credit for this kind of service + in the years 1951 to 1954. +

    + +
    +
    +
    4. +
+

 

+

MIS501 — COVERAGE REQUIREMENT FOR SERVICE UNRELATED TO BUSINESS

+

For the years 1955 through 1977, cash pay for service that had no connection with + an employer's business was covered by Social Security if the worker was paid cash + wages of at least $50 in a calendar quarter. Beginning in 1978, this type of service + is covered if the worker is paid at least $100 in a calendar year. +

+

 

+

MIS502 — WAGES CREDITED WHEN PAID — NOT WHEN EARNED

+

The wages of $(amount) which (employer's name) reported for you for (Option a or b) must remain on your earnings record for that year because that was when you were paid. + We give credit for wages in the period when they were paid, rather than the period + in which they were earned. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    (year)

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    quarter ending (date)

    + +
    +
    +
    3. +
+

 

+

MIS503 — WAGES PAID — NOT WAGES EARNED

+

You told us that part of the wages you earned from (employer's name) in (year) was not paid to you. Your earnings record is based on the wages which you were paid, + rather than on wages earned. Therefore, your record is correct. +

+

 

+

MIS504 — NO EVIDENCE SUBMITTED

+

We cannot add to your earnings record the (Option a or b) which you said you were paid by (employer's name) for (Option c or d) , because you did not give us evidence that the wages were paid. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    wages

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    additional wages

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    (year)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    quarter ending (date)

    + +
    +
    +
    5. +
+

 

+

MIS505 — INSUFFICIENT EVIDENCE SUBMITTED

+

We cannot add to your earnings record the (Option a or b) which you said were paid by (employer's name) for (Option c or d) , because we do not have enough evidence to show that the wages were paid. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    wages

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    additional wages

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    (year)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    quarter ending (date)

    + +
    +
    +
    5. +
+

ALERT: Briefly explain the employer contact or why no employer contact was made. +

+

 

+

MIS506 — ALLEGATIONS INCLUDE SICK PAY

+

The facts in your case show that the difference between your total pay and the wages + your employer reported is the sick pay you received under the employer's plan. We + did not count this kind of pay for Social Security purposes before 1982. +

+

 

+

MIS507 — SICK PAY AFTER 6 MONTHS

+

We cannot count the (Option a, if applicable) amount you received from (employer's name) for (year) for Social Security purposes. This is because the money was paid on account of sickness + or disability while you were an employee, and it was paid more than 6 months after + you stopped working. Therefore, we cannot (Option b or c) your earnings record. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    additional

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    add this amount to

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    leave this amount on

    + +
    +
    +
    4. +
+

 

+

MIS508 — TRAVEL PAY AND RELATED EXPENSES

+

We cannot count the amount which (employer's name) paid you as (Option a or b) for traveling or related expenses. Since this amount is not wages, we cannot add it + to your earnings record. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    an allowance

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    a reimbursement

    + +
    +
    +
    3. +
+

 

+

MIS509 — EMPLOYER DENIES EMPLOYMENT

+

We contacted this employer for evidence of your earnings, and were told that you had + not worked there. +

+

 

+

MIS510 — EMPLOYER DENIES EMPLOYMENT DURING SPECIFIC PERIOD

+

We contacted this employer for evidence of your earnings, and were told that you had + not worked there during (Option a or b) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    (period)

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    the period you mentioned

    + +
    +
    +
    3. +
+

 

+

MIS511 — NO EMPLOYER CONTACT — TIME LIMIT PASSED — NO EVIDENCE SUBMITTED

+

We did not try to contact this employer for evidence of your earnings because employers + do not usually keep these records for more than 4 years. +

+

 

+

MIS512 —REQUEST FOR ADDITIONAL EVIDENCE

+

You may wish to give us more evidence of how much you earned.

+

 

+

MIS513 — EXPLANATION OF EVIDENCE

+

The best evidence of your wages is one of the following:

+
    +
  • +
    +
    •
    +
    +

    A copy of your W-2 form, or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    A signed statement from your employer.

    + +
    +
    +
    • +
+

If neither of these is available, we could use two kinds of the following original + evidence: +

+
    +
  • +
    +
    •
    +
    +

    Pay envelopes, check stubs, vouchers, unemployment compensation award letters, union + records of dues and wages, or any other kinds of papers that show your earnings. +

    + +
    +
    +
    • +
+

You can also get in touch with us if you need help getting proof of your wages.

+

 

+

MIS514 — UNABLE TO DETERMINE COVERAGE — FOREIGN EMPLOYMENT

+

We do not have enough information to decide whether you are working for an American + employer or for a foreign affiliate of an American employer. +

+

 

+

MIS515 — FOREIGN EMPLOYMENT COVERAGE

+

After 1950, services performed outside the United States (U.S.) is covered by Social + Security if the service is performed by a citizen of the U.S. for an American employer + unless it would be otherwise excluded under Section 210 of the Social Security Act. + Beginning in 1984, services performed outside the U.S. are covered if the work is + performed by a U.S. resident unless it would otherwise be excluded under Section 210 + of the Social Security Act if performed in the U.S. +

+

 

+

MIS516 —DEFINITION OF AN AMERICAN EMPLOYER

+

For Social Security purposes, an American employer is any one of the following:

+

The United States or any instrumentality of the U.S.,

+
    +
  • +
    +
    •
    +
    +

    A State or a political subdivision of a State,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    A person who is a resident of the U.S.,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    A partnership in which two thirds or more of the partners are residents of the U.S.,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    A trust in which all trustees are residents of the U.S.,or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    A corporation organized under the laws of the U.S. or of any of its States.

    + +
    +
    +
    • +
+

 

+

MIS517 — COVERAGE AGREEMENT FOR WORK FOR FOREIGN AFFILIATES

+

Beginning April 20, 1983, Social Security coverage applies to some U.S. citizens and + residents who are working outside the U.S. for a foreign affiliate of an American + employer. This coverage applies if the employer has made an agreement for Social Security + coverage with the Treasury Department . The agreement would apply to U.S. citizens and residents who are performing services + that are covered in the United States. +

+

In some cases, an agreement between an employer and the Treasury Department might + not apply because of the terms of an international Social Security agreement. +

+

 

+

MIS518 — DEFINITION OF FOREIGN AFFILIATE

+

For Social Security purposes, we define a "foreign affiliate" as a foreign entity + in which an American employer has at least a 10 percent interest. +

+

 

+

MIS519 —EMPLOYER REFERRAL — COVERAGE AGREEMENT

+

You should get in touch with your employers to see if an agreement with the Treasury + Department exists. +

+

 

+

MIS520 — COVERED EMPLOYMENT FOR FOREIGN GOVERNMENT INSIDE U.S.

+

A U.S. citizen employed in the U.S. by a foreign government, its instrumentality, + or an international organization, is deemed to be self-employed. This means that if + a person has net earnings of $400 or more in a year, the earnings must be reported + to the Internal Revenue Service, and Social Security contributions must be paid. +

+

 

+

MIS521 —INCOME FROM RENTAL OF REAL ESTATE EXCLUDED

+

The income from certain types of financial transactions is not included in net earnings + from self-employment. One type that is excluded is income from renting real estate + (including farms) . Rental income is included only for persons who are real estate dealers. +

+

 

+

MIS522 — INCOME FROM RENTAL OF APARTMENTS EXCLUDED

+

We consider the rental of apartments to be the rental of real estate as long as no + services are provided for tenants other than those which landlords normally provide. + Examples of such services are maintenance, janitor service, and trash collection. +

+

 

+

MIS523 — INCOME FROM RENTAL OF APARTMENTS INCLUDED

+

However, if the landlord provides services primarily for the convenience of the tenants, + the income might not be considered rental from real estate. Such earnings would be + included in figuring net income from self-employment. +

+

 

+

MIS524 — INCOME INCLUSIONS

+

Net earnings from self-employment usually include income from the following sources:

+
    +
  • +
    +
    •
    +
    +

    Operating hotels, motels, tourist r courts, AND

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Operating apartment houses which provide hotel-type service.

    + +
    +
    +
    • +
+

 

+

MIS525 —MINISTERS NOT COVERED PRIOR TO 1955

+

Services performed by a duly ordained, commissioned, or licensed minister of a church + in the exercise of his ministry are not covered by the Social Security Act. However, + these services are treated as self-employment for Social Security purposes. +

+

 

+

MIS526 — DEFINITION OF MINISTERS' SERVICES

+

The phrase "in the exercise of his ministry" refers to the following types of services + performed by ministers: +

+
    +
  • +
    +
    •
    +
    +

    Services performed in the conduct of religious worship and the ministration of sacerdotal + functions. The nature of the organization for which such services are performed is + immaterial. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed in the control, conduct, and maintenance of a religious organization + that is under the authority of a religious body constituting a church or a church + denomination or of an organization operated as an integral agency of such religious + organization. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services described above, performed for an organization which is neither a religious + organization under the authority of a religious body constituting a church denomination, + nor an organization operated as an integral agency of such a religious organization + when the services are performed pursuant to an assignment or designation by his church + or church denomination. +

    + +
    +
    +
    • +
+

 

+

MIS527 — NO QUARTERS OF COVERAGE FOR MINISTERIAL WORK

+

After considering the evidence obtained, we have determined that the earnings you + received from (employer's name) in (year) cannot (Option a or b) credited to your earnings record because the services were performed (Option c or d) . Such work is not covered by the Social Security Act . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    be

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    remain

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    in the exercise of your duties as a minister

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    as a member of a religious order in the exercise of duties required by such order

    + +
    +
    +
    5. +
+

 

+

MIS528 — MINISTERIAL WORK — COVERAGE

+

Services performed by ministers are deemed to be self-employment for Social Security + coverage purposes for the following individuals: +

+
    +
  • +
    +
    •
    +
    +

    Ordained, licensed or commissioned ministers,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Christian Science practitioners, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Members of religious orders who have not taken a vow of poverty.

    + +
    +
    +
    • +
+

Coverage is automatic after 1967, except for clergy who asked for and received an + exemption from the Internal Revenue Service. Clergy who had requested coverage before + 1968 cannot ask for exemption from coverage. (Option a or b) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    The enclosed pamphlet contains more information about the coverage of clergy by Social + Security. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    You may obtain more information about coverage requirements by contacting us or by + contacting the Internal Revenue Service. +

    + +
    +
    +
    3. +
+

 

+
+
+
+
+

5. Nonprofit Organizations +

+
+
+

NPO500 —NONPROFIT ORGANIZATIONS — NOT COVERED

+

Before 1951, services performed by employees of nonprofit (Option a through f) organizations are not covered by Social Security. Earnings received for such service + is not counted toward benefits. +

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    charitable

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    religious

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    educational

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    scientific

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    literary

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    humane

    + +
    +
    +
    7. +
  7. +
    +
    g. 
    +
    +

    (fill in, as appropriate)

    + +
    +
    +
    8. +
+

 

+

NPO501 — NONPROFIT ORGANIZATIONS —VOLUNTARY COVERAGE

+

From 1951 to 1983, nonprofit (Option a through f) organizations could obtain coverage for most of their employees on a voluntary basis + by waiving the Social Security exemption. +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    charitable

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    religious

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    educational

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    scientific

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    literary

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    humane

    + +
    +
    +
    7. +
  7. +
    +
    g. 
    +
    +

    (fill in, as appropriate)

    + +
    +
    +
    8. +
+

 

+

NPO502 —NONPROFIT ORGANIZATIONS — PAMPHLET

+

You can learn more about changes in the coverage of nonprofit organizations by reading + the enclosed pamphlet, (name of pamphlet) . +

+

 

+

NPO503 — NONPROFIT ORGANIZATIONS —COVERAGE REQUIREMENTS

+

Prior to January 1, 1984, an organization which wanted to cover its employees had + to complete the following actions: +

+
    +
  • +
    +
    •
    +
    +

    File a waiver certificate (Form SS-15) and a List of Concurring Employees (Form SS-15a) + with the IRS, and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Certify that at least two thirds of its employees (determined on the basis of facts + as of the filing date of the SS-15) concur in the filing of the SS-15. +

    + +
    +
    +
    • +
+

If both of these requirements were met, the employees who signed the SS-15a, as well + as those hired afterwards, were covered by Social Security in every calendar quarter + in which they earned at least $50. +

+

 

+

NPO504 —NONPROFIT ORGANIZATIONS — COVERAGE EXCLUSIONS

+

Certain employees, such as ministers, members of religious orders, and students are + not included among those who sign the Form SS-15a. Sometimes their type of service + is specifically excluded from coverage. +

+

 

+

NPO505 — NONPROFIT ORGANIZATIONS — COVERAGE FOR NEW EMPLOYEES

+

From September 13, 1960 through December 31, 1983, an organization could have requested + coverage without getting the consent of employees. However, persons employed at the + time of the request could be eligible only if they had signed the Form SS-15a with + the IRS. Employees hired after the request were automatically covered under Social + Security. +

+

 

+

NPO506 — FORM SS-15a — NO SIGNATURE

+

The (name of organization) asked the Internal Revenue Service to waive its tax exemption and cover its employees + under Social Security. However, your signature does not appear on the Form SS-15a. + Since you were employed by the organization when Social Security coverage was requested, + your service is not counted for Social Security purposes. +

+

 

+

NPO507 — NONPROFIT ORGANIZATIONS — NO COVERAGE BEFORE 1951

+

Based on the facts you gave us, it appears that you worked for a nonprofit (type of organization) organization. Before 1951, this service was not covered by Social Security, and we + cannot add your earnings to your record. +

+

 

+

NPO508 — TOTAL EXEMPTION

+

We cannot add to your earnings record your earnings from (name of organization) in
(year) . This is because you were performing services for a nonprofit (type of organization)
organization. (Option a, b, c or d) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    This type of service is not covered by Social Security.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    From 1951 to 1983, nonprofit (type of organization) organizations could obtain coverage beginning (date) for most of their employees on a voluntary basis. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    The (name of organization) obtained coverage beginning (date) for most of its employees. Service performed for this employer prior to that date + was not covered. +

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    The (name of organization) did not obtain Social Security coverage. +

    + +
    +
    +
    5. +
+

 

+

NPO509 — CHURCH EMPLOYEES — COVERAGE

+

Church employees, such as lay missionaries, usually do not have Social Security coverage + as self-employed persons. However, from 1951 to 1983 their services could be covered + as employment if the church for which they worked had requested for and obtained coverage. +

+

In 1984, each church and church-controlled organization decided whether to treat its + workers as employees for Social Security purposes. Workers who are not treated as + employees have been covered by Social Security as self-employed persons since 1984. +

+

 

+
+
+
+
+

6. State and Local Employment – PRE-1987 EMPLOYMENT +

+
+
+

 

+

SLO500 — NO COVERAGE BEFORE 1951

+

Before 1951, employees of State and local governments were not covered for Social + Security under the Social Security Act. +

+

 

+

SLO501 — EARNINGS NOT LOCATED

+

Your record does not include earnings from (employer's name) (Option a or b) . This was when you worked for a (Option c or d) government. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    in (year(s))

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    before (year or date)

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    State

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    local

    + +
    +
    +
    5. +
+

 

+

SLO502 — EARNINGS BEFORE 1951 NOT COVERED

+

Your record does not include earnings from (employer's name) (Option a or b) . This was when you worked for a (Option c or d) government. Before 1951, employees of State or local governments were not covered + by Social Security. Therefore, we cannot add your wages to your earnings record. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    in (year(s))

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    before (year or date)

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    State

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    local

    + +
    +
    +
    5. +
+

 

+

SLO503 — GENERAL EXPLANATION

+

State and local government employees are covered for Social Security and Medicare + through a Section 218 Agreement between the State and the Social Security Administration + or mandatorily under Federal law.  +

+

 

+

SLO504 — EXPLANATION OF COVERAGE BEFORE 1951

+

Social Security coverage for employees of State and local governments was first made + possible by a law which took effect on January 1, 1951. The coverage did not include + employees in positions under a retirement system. +

+

 

+

Groups of employees can become covered by a Section 218 Agreement between the Soial + Security Administration and the State. The State decides, within the limits of the + law, which groups are to be covered under the agreement, and the date on which coverage + can begin. +

+

 

+

SLO505 — PRE-1987 EMPLOYMENT OUTSIDE OF AGREEMENT —NOT COVERED

+

The Section 218 Agreement between the Social Security Administration and (name of State) did not include coverage for employees of (name of entity) (Option, if applicable) . Therefore, your work for (name of entity) (Option, if applicable) was not covered by Social Security, and we cannot add your wages to your earnings + record. +

+

 

+

Option:

+

before (date)

+

 

+

SLO506 — PRE-1987 -- NOT MEMBER OF RETIREMENT SYSTEM — CASE DEVELOPED

+

The Section 218 Agreement between the Social Security Administration and (name of State) provides coverage for employees of (name of entity) beginning (date) , but restricts it to positions covered under the (name of retirement system) . The facts in your case show that your position was not under this retirement system. + Therefore, your work for (name of entity) (Option, if applicable) was not covered by Social Security, and we cannot add your wages to your earnings + record. +

+

 

+

Option:

+

before (date)

+

 

+

SLO507 — PRE-1987 – NOT MEMBER OF RETIREMENT SYSTEM — CASE NOT DEVELOPED

+

The agreement between the Social Security Administration and (name of State) provides coverage for employees of (name of entity) beginning (date) , but restricts it to positions which are covered under the (name of retirement system) . It appears that your position was not under this retirement system. If this is true, + your work for (name of entity) (Option, if applicable) was not covered by Social Security, and we cannot add your wages to your earnings + record. +

+

 

+

Option: +

+

before (date)

+

 

+

SLO508 —EFFECTIVE COVERAGE DATE FOR SPECIFIC ENTITY

+

Social Security coverage was extended to include work for (name of entity) for positions covered under the (name of retirement system) beginning (date) .  +

+

 

+

SLO509 — PRE 1987 -- RETIREMENT SYSTEM REQUIREMENT — CASE DEVELOPED

+

The facts in your case show that your work for (name of entity) in (year) was in a position under the (name of retirement system) . You had to be a member of this retirement system to obtain Social Security coverage. +

+

However, you (Option a, b or c) . Therefore, your work for (name of entity) (Option d, if applicable) was not covered by Social Security, and we cannot add your pay to your earnings record. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    chose not to join this system

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    were ineligible to join this system

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    did not become a member of this system until (date)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    before (date)

    + +
    +
    +
    5. +
+

 

+

SLO510 — PRE -1987 -- RETIREMENT SYSTEM REQUIREMENT —CASE NOT DEVELOPED

+

It appears that your work for (name of entity) in (year) was in a position under the
(name of retirement system) . You had to be a member of this retirement system to obtain Social Security coverage. +

+

It also appears that you (Option a, b or c) . If this is true, your work for (name of entity) (Option d, if applicable) was not covered by Social Security, and we cannot add your pay to your earnings record. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    chose not to join this system

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    were ineligible to join this system

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    did not become a member of this system until (date)

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    before (date)

    + +
    +
    +
    5. +
+

 

+

SLO511 — RETROACTIVE COVERAGE

+

Under the agreement between the Federal government and the State of (name of
State) , Social Security covers persons who were employees on (date controlling
retroactivity) and covers them back to (effective date) . Since you were not an employee on (date controlling retroactivity), your work before this date was not covered for Social Security purposes. We cannot + add your pay for this period to your earnings record. +

+

 

+

SLO512 — RETROACTIVE COVERAGE AGREEMENT CHANGE

+

The State later changed its agreement to provide coverage back to (date) for persons who were (Option a or b) of (name of entity) on (date) . +

+

 

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    employees

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    members

    + +
    +
    +
    3. +
+

 

+

SLO513 — RETROACTIVE COVERAGE — DATE LIMITATION

+

Where coverage could begin retroactively, only persons who were employed on the date
(Option a, b or c) are covered for the retroactive period. +

+

 

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    the agreement was signed

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    the agreement was changed

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    chosen by the State

    + +
    +
    +
    4. +
+

 

+

SLO514 — RETROACTIVE COVERAGE — NO QUARTERS OF COVERAGE — DATE LIMITATION NOT MET

+

Since you were not an employee on that date, we have determined that your work for + (name of entity) was not covered for Social Security purposes. +

+

   

+

SLO518 — COVERAGE AGREEMENT FOR EMPLOYEES UNDER A RETIREMENT SYSTEM

+

Beginning in 1955, under a Section 218 Agreement with the Social Security Administration, + a State could extend Social Security coverage to employees covered by a State or local + government retirement system after a favorable majority vote referendum was held by + the State. (Option a or b)

+

 

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    Later changes in the law allowed certain States and all interstate instrumentalities + to extend Social Security coverage to only those members of the retirement system + who voted “yes” for coverage. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Later changes in the law allowed certain States to provide Social Security coverage + for police and firefighters covered under a retirement system. +

    + +
    +
    +
    3. +
+

 

+

SLO519 — INTERSTATE INSTRUMENTALITY—PRE 1991 EMPLOYMENT

+

Interstate instrumentalities can extend Social Security coverage to its employees + if the interstate instrumentality has a Section 218 Agreement with the Social Security + Administration.. +

+

 

+

SLO520 — COVERAGE AGREEMENT EFFECTIVE DATE

+

The Section 218 Agreement with the (name of entity in the agreement) provides coverage for (Option a or b) beginning (date) . +

+

 

+

Options: +

+
    +
  1. +
    +
    a. 
    +
    +

    employees

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    members of the (name of entity retirement system)

    + +
    +
    +
    3. +
+

 

+

SLO521 — COVERAGE AGREEMENT EXCLUSIONS – PRE-1987 EMPLOYMENT

+

The Section 218 Agreement with the (name of the entity) did not include (Option a or b) in (type of position ) positions . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    employees

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    retirement system members

    + +
    +
    +
    3. +
+

   

+

SLO524 — NO QUARTERS OF COVERAGE FOR EMPLOYMENT – PRE-1987 EMPLOYMENT

+

Therefore, (Option, if applicable) we cannot add your (year) wages from (name or entity) to your earnings record. +

+

 

+

Option:

+

we have determined that

+

 

+

 SLO526 — NO COVERAGE — SPECIFIC PERIODS –PRE-1987 EMPLOYMENT

+

Therefore, your work for (name of entity) (Option a or b) is not covered by Social Security. +

+

 

+

Options: +

+

before (date)

+

from (date) to (date)

+

 

+

SLO527 — INFORMATION REFERRAL

+

If you want further information, you should get in touch with your State Social Security + Administrator The State Administrator answers questions about Social Security coverage + under the State’s Section 218 Agreement. +

+

 

+
+
+
+
+

7. State and Local Government Employment +

+
+
+

 

+

SL0600 — MEDICARE COVERAGE

+

State and local government employees hired after March 31, 1986 earn credit for hospital + insurance under Medicare. Employees hired before this date also earn credit for hospital + insurance if their State has a Section 218 Agreement with the Social Security Administration. +

+

 

+

 

+

SL0625 — MEDICARE COVERAGE —EXCLUSIONS

+

State and local government employee hired after March 31, 1986 earn credit for hospital + insurance under Medicare. The following services are excluded from Medicare coverage: +

+

 

+
    +
  • +
    +
    •
    +
    +

    Services performed by individuals hired to be relieved from unemployment. (This does + not include many programs financed from Federal funds where the primary purpose is + to give the employee work experience or training.) +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed in a hospital, home or other institution by a patient or inmate + thereof as an employee of a state or local government employer. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by an employee on a temporary basis in case of fire, storm, snow, + earthquake, flood or other similar emergency. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by non-resident aliens with F-1, J-1, M-1 and Q-1 visas.

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services in positions compensated solely by fees that are subject to SECA, the Self-Employment + Contributions Act (unless Section 218 Agreement covers these services). +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by a student enrolled and regularly attending classes at the school, + college or university where they are working (unless Section 218 Agreement covers + student services). +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by an election worker or official whose pay in a calendar year + is less than the amount mandated by law (unless Section 218 agreement covers election + workers). +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services that would be excluded if performed for a private employer because it is + not work defined as employment under Section 210(a) of the Social Security Act (unless + Section 218 Agreement covers certain agricultural services). +

    + +
    +
    +
    • +
+

Employees hired after March 1986 also earn credit for hospital insurance if their + State has a Section 218 Agreement with the Social Security Administration.. +

+

 

+
+
+
+
+

8. Federal Employment +

+
+
+

FDT500 — MEDICARE COVERAGE

+

Most employees of State and local governments who were hired after March 31, 1986 + earn credit for hospital insurance under Medicare. Some employees who were hired before + this date could also earn credit for hospital insurance if their State had an agreement + about this with the Federal government. +

+

However, employees of State and local governments usually earn credit for cash benefits + from Social Security only if the State has a coverage agreement. +

+

ALERT: New government employees of the District of Columbia, Guam and American Samoa are + also covered for Medicare under this law. +

+

 

+

FDT501 — MEDICARE COVERAGE —EXCLUSIONS

+

Most employees of State and local governments who were hired after March 31, 1986 + earn credit for hospital insurance under Medicare. There are some exceptions, such + as work in a hospital or other institution by a patient or an inmate. +

+

Some employees who were hired after March 1986 can also earn credit for hospital insurance + if their State has an agreement about this with the Federal government. +

+

However, employees of State and local governments usually earn credit for cash benefits + from Social Security only if the State has made a coverage agreement. +

+

 

+

FDT502 — MEDICARE COVERAGE — FEDERAL EMPLOYEES

+

Coverage under Medicare is intended to relieve the financial drain on the Medicare + program. This occurred when governmental employees whose employment was not covered + under Social Security became entitled to Medicare benefits through other covered employment + or the entitlement of a spouse. The problem of Medicare entitlement is important because + Medicare benefits, unlike Social Security benefits, are the same for all insured workers, + regardless of the amount of a worker's covered earnings. +

+

 

+

FDT503 — FEDERAL EMPLOYEES NOT COVERED BEFORE 1951

+

Service performed for the Federal government before 1951 was not covered by Social + Security and earnings you received for this service will not be counted toward benefits. +

+

 

+

FDT504 — FEDERAL EMPLOYEES — COVERAGE

+

From 1951 through 1983, services performed by Federal employees who were not covered + by a Federal retirement system could begin earning credit for Social Security benefits + under certain conditions. +

+

On or after January 1, 1984, service performed by Federal government employees who + are covered by the Federal Employees’ Retirement System rather than the Civil Service + Retirement System earn credit for cash benefits from Social Security. +

+

 

+

FDT505 — FEDERAL EMPLOYMENT COVERAGE REFERRAL

+

If you have any questions about the coverage of your Federal employment, please get + in touch with an official of the (name of employing office, e.g., Office of Personnel
Management) . +

+

 

+

FDT506 — POST OFFICE EMPLOYEES — COVERAGE

+

Field service work for the Post Office was not covered by Social Security before 1955. + Beginning January 1, 1955, generally all employees of the Post Office Department who + are not covered by the Civil Service Retirement Act are covered under the Social Security + Act. +

+

 

+

FDT507 — WORKS PROJECT ADMINISTRATION — COVERAGE

+

Your service with the Works Projects Administration was work for the United States + government. This type of work was not covered by Social Security. +

+

 

+

FDT508 — FEDERAL EMPLOYEES — NO QUARTERS OF COVERAGE

+

We cannot add to your earnings record your earnings from (name of office) in (year(s)) . This is because service for (Option a or b) was not covered by Social Security before 1951. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    the United States government

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Federal instrumentalities.

    + +
    +
    +
    3. +
+

 

+

FDT509 — DISTRICT OF COLUMBIA EMPLOYEES —COVERAGE

+

Most employees of (Option a or b) who are not covered under a Federal retirement system have been covered by Social + Security since October 1, 1965. However, excluded are services performed by: +

+
    +
  • +
    +
    •
    +
    +

    patients or inmates of D.C. hospitals or penal institutions;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    student employees of D.C. hospitals other than medical and dental interns and residents + in training; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    employees serving on a temporary basis in case of fire, storm, flood or similar emergency; + and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    members of D.C. boards, committees, or councils, paid on a per diem, meeting, or other + fee basis. +

    + +
    +
    +
    • +
+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    the District of Columbia

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    wholly owned instrumentalities of the District of Columbia

    + +
    +
    +
    3. +
+

 

+

FDT510 — GUAM, AMERICAN SAMOA AND COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS (CNMI) EMPLOYEES + — COVERAGE

+

Beginning with 1961, services performed by employees in American Samoa are covered by Social Security under the same rules as people in the continental U.S. + However, this coverage does not include employees of the Territorial government. +

+

Services performed by government employees of Guam or any wholly owned instrumentality + are covered if performed on or after January 1, 1973 by a temporary or intermittent + employee who is not covered by a retirement system established by a law of Guam. +

+

Services performed by government employees of the CNMI are covered if performed on + or after January 1, 1987 by a temporary or intermittent employee who is not covered + by a retirement system established by a law of the CNMI. +

+

 

+

FDT511 — NON-COVERAGE FOR GOVERNMENT EMPLOYEES WHO ARE COVERED BY ANOTHER RETIREMENT SYSTEM +

+

Employees of the Government of American Samoa who are covered by a retirement system + subject to U.S. law are not covered by Social Security. +

+

 

+

FDT512 — GUAM EMPLOYEES — NOT COVERED

+

Services performed by permanent employees of the Government of Guam are not covered + by Social Security. They can receive coverage only if the Governor of Guam requests + it, and the Governor has not done so. Temporary and intermittent employees are covered + under certain conditions. +

+

 

+

FDT513 — PHILIPPINES RESIDENTS WHO WORK IN GUAM —COVERAGE

+

Service is excluded from Social Security coverage when performed in Guam by a resident + of the Republic of the Philippines who works on a temporary basis as a nonresident + alien covered under Section 101(a)(15)(H)(ii) of the Immigration and Nationality Act. +

+
+
+
+
+

9. Military Service +

+
+
+

 

+

MSV500 — COVERAGE FOR 1940 THROUGH 1956

+

A veteran may receive a credit of $160 for each month of active United States military + service from September 16, 1940 through December 31, 1956. This is explained in the + enclosed pamphlet. +

+

 

+

MSV501 —WOMEN'S ARMY AUXILIARY CORPS

+

A former member of the Women's Army Auxiliary Corps may receive credits for her service + if the following are true: +

+
    +
  • +
    +
    •
    +
    +

    her service in the Auxiliary Corps took place between May 13, 1942 and September 30, + 1943, and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    she had active service in the armed forces after September 29, 1943.

    + +
    +
    +
    • +
+

 

+

MSV502 — NO CREDIT GIVEN FOR YEARS BEFORE 1957 — OTHER AGENCIES

+

We do not usually count military service wage credits prior to 1957 for Social Security + purposes if the service was used by another Federal agency (other than the Veterans Administration) in figuring benefits to be paid by that agency. +

+

 

+

MSV503 — CREDITS AFTER 1956

+

Veterans who served on active duty after 1956 will receive a credit of $160 for each + month of military service from 1951 through 1956, even though benefits based on this + service are also paid by a military retirement system. +

+

 

+

MSV504 — CREDITS FOR 1951 THROUGH 1956

+

Veterans who served on active duty after December 1956 will receive a credit of $160 + for each month of military service from 1951 through 1956, even though benefits based + on this service are also paid by the (Option a, b, c or d) . +

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    National Oceanic and Atmospheric Administration retirement system.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    National Oceanic and Atmospheric Administration (formerly the Coast and Geodetic Survey) retirement system. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    National Oceanic and Atmospheric Administration (formerly the Environmental Science Services Administration) retirement system. +

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    Public Health Service retirement system for commissioned officers.

    + +
    +
    +
    5. +
+

ALERT: The National Oceanic and Atmospheric Administration was formerly known as the Coast + and Geodetic Survey and later as the Environmental Science Services Administration. + Where the incoming shows one of the previous names, use the appropriate option to + indicate the present and previous names. +

+

 

+

MSV505 — NO CREDITS — CIVIL SERVICE RETIREMENT SYSTEM —EXCEPTION

+

These credits may not be given unless this period of service is used to figure benefits + from a Federal civilian retirement system. +

+

 

+

MSV506 — INFORMATION OBTAINED FROM OTHER FEDERAL AGENCIES

+

When someone files for benefits, we may use information from other Federal agencies + to decide whether military service credits can be given. +

+

 

+

MSV507 — BENEFIT CREDITS — EXPLANATION

+

We count wage credits for military service as earnings for purposes of figuring a + Social Security benefit. However, we do not add the credits to a person's earnings + record until he or she applies for benefits. At that time, information about military + service should be given to us. +

+

 

+

MSV508 — BENEFIT CREDITS — INCREASE

+

If you meet the requirements to receive wage credits for military service, the credits + may help you to become insured for benefits or may increase your benefit amount. +

+

 

+

MSV509 — MAXIMUM CREDITS GIVEN

+

Since you have already received the maximum credit for your other work in the period + ending (date) , you cannot receive any further credit for your military service in the same period. +

+

 

+

MSV510 — NO CREDIT BEFORE 1957

+

Before 1957, military service was not covered by Social Security.

+

 

+

MSV511 — COVERAGE EFFECTIVE DATE

+

Beginning January 1, 1957, members of the armed forces of the United States could + earn Social Security work credit while on active duty, including active duty for training. + Beginning January 1, 1988, they could also earn credit while on inactive duty training. +

+

 

+

MSV512 — COVERAGE INCLUSIONS

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    members of the regular Army, Navy, Air Force, Marine Corps and Coast Guard.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Commissioned officers of the U.S. Public Health Service and the National Oceanic and + Atmospheric Administration. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    members of the armed forces reserves.

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    cadets at the U.S. Military, Air Force, or Coast Guard Academy, or midshipmen at the + U.S. Naval Academy. +

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    members of the Reserve Officers’ Training Corps when ordered to annual training for + 14 days or more. +

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    members of the National Guard, any State National Guard or State Air National Guard.

    + +
    +
    +
    7. +
  7. +
    +
    g. 
    +
    +

    regular or Reserve Corps of the Public Health Service.

    + +
    +
    +
    8. +
  8. +
    +
    h. 
    +
    +

    commissioned officer in the Coast and Geodetic Survey.

    + +
    +
    +
    9. +
+

 

+

MSV513 — ACTIVE DUTY TRAINING FOR RESERVISTS — COVERAGE

+

Active duty for training means full-time duty for training by a member of the armed + forces reserves. Services performed for this duty are covered and should be reported + for Social Security purposes. (Option, if applicable)

+

 

+

Option:

+

Before 1988, weekly drill and other inactive duty training was not covered. Beginning + in 1988, this training is covered while on leave without pay and is creditable under + the Railroad Retirement Act. +

+

 

+

MSV514 — PAY STATUS —EXPLANATION

+

The (name of Service Department) decides whether a member's service is covered as active or inactive duty. That Department + also decides the period of service, the amount of pay to report, and the calendar + quarters for which the earnings are reported. +

+

 

+

MSV515 — PAY AND CREDITS USED IN FIGURING BENEFITS

+

We may use both military earnings and additional military service credits when we + figure your benefit amount. We will not count the service credits until you file for + benefits. When you file, you may receive credits, depending on when you served. +

+
    +
  • +
    +
    •
    +
    +

    From 1957 to 1977, you could earn an additional $300 for each calendar quarter in + which you received any earnings for active duty. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Beginning in 1978, you could earn an additional $100 for each $300 earned on active + duty. However, the additional amount cannot exceed $1200 for the year. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    These credits are in addition to your basic earnings. The combined total of your basic + earnings and credits cannot be more than the maximum earnings that are counted each + year for Social Security purposes. (Option a or b, if applicable) . +

    + +
    +
    +
    • +
+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    Basic earnings do not include (type of pay claimed) . +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    The total amount shown on your W-2 form, Wage and Tax Statement , for (year) apparently includes amounts that are not basic earnings. +

    + +
    +
    +
    3. +
+

 

+

MSV516 — BASIC PAY CREDIT

+

Only basic earnings for military service (Option a, if applicable) should be reported for Social Security purposes. (Option b or c, if applicable) . +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    up to the maximum amount for each year

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Basic earnings do not include the value of food, clothing and shelter, special and + incentive earnings, or allowances. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Basic earnings do not include (type of pay claimed) . +

    + +
    +
    +
    4. +
+

 

+

MSV517 — NO FORM W-2 SUBMITTED — NO INVESTIGATION

+

It appears that the difference between the amount of earnings you say you received + and the amount reported to Social Security for (year) was an amount other than basic earnings. We can count only basic earnings for Social + Security purposes. +

+

 

+

MSV518 — FORM W-2 — NO INVESTIGATION

+

It appears that the difference between the total pay shown on your W-2 form, Wage and Tax Statement , for (year) and the earnings shown on your earnings record was an amount other than basic earnings. + Since the amount on the record corresponds to the amount of Social Security (FICA) tax as shown on your W-2, the military service on your record appears to be correct. +

+

 

+

MSV519 — DISCREPANCY INVESTIGATED

+

The facts in your case show that your total pay for (year) included (Option a or b) . Therefore, we cannot add any additional pay for (year) to your earnings record. +

+

 

+

Options:

+
    +
  1. +
    +
    a. 
    +
    +

    pay other than basic pay

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    (type of pay claimed)

    + +

    + +
    +
    +
    3. +
+
+
+
+
+

10. Railroad Retirement +

+
+
+

 

+

RRB500 — RAILROAD RETIREMENT BOARD EARNINGS REPORTED

+

Earnings from work covered by the Railroad Retirement Act are reported to the Railroad + Retirement Board rather than to the Social Security Administration. You can call them + at their toll-free number 1-800-808-0772 to locate the RRB Field Office near you. +

+

 

+

RRB501 — RAILROAD BENEFITS — 10 YEARS MINIMUM EMPLOYMENT

+

A railroad retirement benefit usually cannot be paid to a person who has fewer than + 10 years of employment covered by the Railroad Retirement Act. Instead, we add railroad + earnings after 1936 to Social Security earnings to see if the person is eligible for + a benefit or an increased benefit from us. +

+

 

+

RRB502 — COMBINED RAILROAD RETIREMENT AND SOCIAL SECURITY BENEFITS

+

A change in the law in October 1974 resulted in a new method of figuring railroad + benefits and eliminated payment of benefits by both the Railroad Retirement Board + and the Social Security Administration. The two benefits are combined in one check + which is issued by the Railroad Retirement Board. (Option, if applicable) . However, this change did not affect a person's right to Social Security benefits + or the method we use to figure the benefits. +

+

Option:

+

Persons who already receive two benefits continue to do so.

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900902500
NL 00902.500 - DCO Paragraphs - Self-Employment, Coverage Groups and Determinations - 05/27/2004
+Batch run: 02/06/2015
+Rev:05/27/2004
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rm_03846035.html b/data/external/snapshots/income_resources_ce1_v1/poms_rm_03846035.html new file mode 100644 index 00000000..9d97517d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rm_03846035.html @@ -0,0 +1,326 @@ + + +SSA - POMS: RM 03846.035 - Preparing Forms SSA-7000 U5 to Establish or Adjust Self-Employment Income When Amount(s) Will be Increased to the Next Higher Dollar - 12/20/1989 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 12/20/1989 - Present + Previous | Next +
+
+
+

TN 11 (09-87)

+

RM 03846.035 Preparing Forms SSA-7000 U5 to Establish or Adjust Self-Employment Income When Amount(s) + Will be Increased to the Next Higher Dollar +

+ + +

Effective August 1, 1969, amounts of SEI being established for calendar years are + increased to the next higher dollar by the related computer programs, except where + the amount being established is equal to the maximum. The manner in which Forms SSA-7000 + U5 are coded to provide for raising the amounts to the next higher dollar when SEI + is being established or adjusted for fiscal or short years, is outlined in RM 04600ff. +

+ +

Prepare Forms SSA-7000 U5 in accordance with RM 03846.030. Coverage examiners are to take no action to adjust the amount in item 9(b) to the + next higher dollar. +

+ +
    +
  1. +
    +
    A. 
    +
    +

    When establishing SEI on the basis of evidence, enter the exact amount of SEI being + established in item 9(b) of the Form SSA-7000 U5. +

    + +

    NOTE: When the Form SSA-7000 U5 is processed the amount entered in 9(b) will be raised + to the next higher dollar. The increased (even dollar) amount will be shown on the + earnings record.

    + +
    +
    +
    2. +
  2. +
    +
    B. 
    +
    +

    When adjusting SEI on the basis of evidence:

    + +
      +
    1. +
      +
      1. 
      +
      +

      In item 9(c) of the Form SSA-7000 U5, enter the amount posted to the earnings record + exactly as shown on the MEF printout, SSA-1826 printout or the Form SSA-7009 itemization. +

      + +
      +
      +
      2. +
    2. +
      +
      2. 
      +
      +

      In item 9(b) of the Form SSA-7000 U5, enter the exact amount of SEI that the person + is entitled to have credited to his earnings record as shown by the evidence. +

      + +

      NOTE: If the amount being credited is other than the maximum, it will be raised to the + next higher dollar and posted when the adjustment is processed.

      + +
      +
      +
      3. +
    + +
    +
    +
    3. +
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103846035
RM 03846.035 - Preparing Forms SSA-7000 U5 to Establish or Adjust Self-Employment Income When Amount(s) Will be Increased to the Next Higher Dollar - 12/20/1989
+Batch run: 12/20/1989
+Rev:12/20/1989
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_00301250.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_00301250.html new file mode 100644 index 00000000..12a97ba4 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_00301250.html @@ -0,0 +1,1159 @@ + + +SSA - POMS: RS 00301.250 - Chart of Increment Amounts - 11/21/2025 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 11/21/2025 - Present + Previous | Next +
+
+
+

TN 62 (11-25)

+

RS 00301.250 Chart of Increment Amounts +

+ + +

The following chart contains increment amounts for the years shown.

+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+

Year

+ + 		+

Increment Amount

+ + 		+

Amount Required

for 4 QCs +

+ +
+

2026

+ + 		+

$1,890

+ + 		+

$7,560

+ +
+

2025

+ + 		+

$1,810

+ + 		+

$7,240

+ +
+

2024

+ + 		+

$1,730

+ + 		+

$6,920

+ +
+

2023

+ + 		+

$1,640

+ + 		+

$6,560

+ +
+

2022

+ + 		+

$1,510

+ + 		+

$6,040

+ +
+

2021

+ + 		+

$1,470

+ + 		+

$5,880

+ +
+

2020

+ + 		+

$1,410

+ + 		+

$5,640

+ +
+

2019

+ + 		+

$1,360

+ + 		+

$5,440

+ +
+

2018

+ + 		+

$1,320

+ + 		+

$5,280

+ +
+

2017

+ + 		+

$1,300

+ + 		+

$5,200

+ +
+

2016

+ + 		+

$1,260

+ + 		+

$5,040

+ +
+

2015

+ + 		+

$1,220

+ + 		+

$4,880

+ +
+

2014

+ + 		+

$1,200

+ + 		+

$4,800

+ +
+

2013

+ + 		+

$1,160

+ + 		+

$4,640

+ +
+

2012

+ + 		+

$1,130

+ + 		+

$4,520

+ +
+

2010 – 2011

+ + 		+

$1,120

+ + 		+

$4,480

+ +
+

2009

+ + 		+

$1,090

+ + 		+

$4,360

+ +
+

2008

+ + 		+

$1,050

+ + 		+

$4,200

+ +
+

2007

+ + 		+

$1,000

+ + 		+

$4,000

+ +
+

2006

+ + 		+

$970

+ + 		+

$3880

+ +
+

2005

+ + 		+

$920

+ + 		+

$3680

+ +
+

2004

+ + 		+

$900

+ + 		+

$3600

+ +
+

2003

+ + 		+

$890

+ + 		+

$3560

+ +
+

2002

+ + 		+

$870

+ + 		+

$3480

+ +
+

2001

+ + 		+

$830

+ + 		+

$3320

+ +
+

2000

+ + 		+

$780

+ + 		+

$3120

+ +
+

1999

+ + 		+

$740

+ + 		+

$2960

+ +
+

1998

+ + 		+

$700

+ + 		+

$2800

+ +
+

1997

+ + 		+

$670

+ + 		+

$2680

+ +
+

1996

+ + 		+

$640

+ + 		+

$2560

+ +
+

1995

+ + 		+

$630

+ + 		+

$2520

+ +
+

1994

+ + 		+

$620

+ + 		+

$2480

+ +
+

1993

+ + 		+

$590

+ + 		+

$2360

+ +
+

1992

+ + 		+

$570

+ + 		+

$2280

+ +
+

1991

+ + 		+

$540

+ + 		+

$2160

+ +
+

1990

+ + 		+

$520

+ + 		+

$2080

+ +
+

1989

+ + 		+

$500

+ + 		+

$2000

+ +
+

1988

+ + 		+

$470

+ + 		+

$1880

+ +
+

1987

+ + 		+

$460

+ + 		+

$1840

+ +
+

1986

+ + 		+

$440

+ + 		+

$1760

+ +
+

1985

+ + 		+

$410

+ + 		+

$1640

+ +
+

1984

+ + 		+

$390

+ + 		+

$1560

+ +
+

1983

+ + 		+

$370

+ + 		+

$1480

+ +
+

1982

+ + 		+

$340

+ + 		+

$1360

+ +
+

1981

+ + 		+

$310

+ + 		+

$1240

+ +
+

1980

+ + 		+

$290

+ + 		+

$1160

+ +
+

1979

+ + 		+

$260

+ + 		+

$1040

+ +
+

1978

+ + 		+

$250

+ + 		+

$1000

+ +
+
+ +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0300301250
RS 00301.250 - Chart of Increment Amounts - 11/21/2025
+Batch run: 11/21/2025
+Rev:11/21/2025
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402020.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402020.html new file mode 100644 index 00000000..10d765ce --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402020.html @@ -0,0 +1,547 @@ + + +SSA - POMS: RS 01402.020 - Agricultural Labor - 06/12/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/12/2024 - Present + Previous | Next +
+
+
+

TN 34 (06-24)

+

RS 01402.020 Agricultural Labor +

+ + +
+
+

A. Policy - General +

+
+
+

SSA Ruling 95-3P, published August 7, 1995, changes the way certain transactions involving noncash + transfers for agricultural labor are treated by SSA for wage purposes. Prior to the + ruling, noncash transfers were excluded from wages by SSA. Effective August 7, 1995, + certain noncash transfers are wages under Section 209(a) of the Act. This noncash remuneration, generally referred to as in-kind payments, + includes lodging, food, clothing, agricultural or horticultural commodities such as + livestock, grain and milk products, and other noncash items. +

+

Some employers provide cash or credit for food, clothing, etc., and later deduct the + amount from the farmworker's share of the net proceeds of the commodity. In this situation, + the farmworker's cash wages for the year is their share of the net proceeds before reduction for the amount owed. +

+

REFERENCES: Section 209(a)(7)(B) of the Act; 20 CFR 404.1055. +

+
+
+ +
+
+

B. Policy - Background +

+
+
+

Some farmers have attempted to use commodity payments as remuneration for agricultural + services to avoid paying FICA tax. This practice can prevent workers from accumulating + the quarters of coverage needed to qualify for Social Security benefits or can result + in reduced benefits. However, if at the time such payments are made, it is reasonably + understood that the remuneration shall be converted to cash or is, in reality, equivalent + to a payment in cash, it shall be treated as wages. +

+
+
+ +
+
+

C. Policy - Cash Payments +

+
+
+
+
+

1. Beginning 1988 +

+
+
+

Beginning in 1988, cash payments of less than $150 in any calendar year are excluded + from wages if the employer paid less than $2,500 for agricultural labor in a year. +

+

EXCEPTION: The $2,500 a year test does not apply to certain seasonal employees (see RS 01402.025). +

+
+
+
+
+

2. 1957 through 1987 +

+
+
+

From 1957 through 1987 cash payments of less than $150 in a calendar year are not + wages unless the employee worked for the employer for 20 or more days during the year, and was + paid cash wages computed on a time basis (hour, day, week, month, etc). +

+
+
+
+
+

3. 1955 through 1956 +

+
+
+

From 1955 through 1956 cash payments of less than $100 in a calendar year by the employer + are not wages. +

+
+
+
+
+

4. 1951 through 1954 +

+
+
+

From 1951 through 1954 cash payments of less than $50 are not wages. Prior to 1951, + agricultural labor was excluded from coverage. +

+
+
+
+
+ +
+
+

D. Policy - Determination of In-Kind Payments +

+
+
+

The agreement or understanding (verbal or written) between the farm operator and the + employee is a deciding factor in determining whether the payment represents payment-in-kind + or cash wages. When payment-in-kind is involved, it is now necessary you determine + if it is readily convertible to cash and, therefore, to be considered cash wages. +

+

When a noncash transfer occurs, it is wages if:

+
+
+

1. Employer and Employee Relationship +

+
+
+

A bona fide employer-employee relationship exists.

+

If no employment relationship exists, there are no wages. To determine employer-employee + relationship see RS 02101.020. +

+
+
+
+
+

2. Equivalent to Cash +

+
+
+

The in-kind payment must be equivalent to cash.

+

Although Section 209(a)(7)(A) of the Act excludes from the definition of wages remuneration paid in any medium + other than cash for agricultural labor, if a bona fide transfer of the noncash medium + from the employer to the employee has not occurred and the transaction is, in economic + reality, equivalent to a payment in cash, the wage exclusion does not apply. +

+
+
+
+
+

3. Employers Dominion and Control +

+
+
+

The employer must exercise dominion and control over the noncash item.

+

In determining whether the transaction involving a noncash medium is, in economic + reality, a payment in cash, SSA will consider the extent to which the employee exercises + dominion and control over the noncash item. Among those things to be considered are: +

+
    +
  1. +
    +
    a. 
    +
    +

    Has the employer transferred a readily identifiable portion of an item?

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Does documentation of the transfer exist?

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    What is the length of time between the receipt of the item by the employee and the + sale of the item? +

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    Does the employee negotiate the subsequent sale of the item?

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    Does the risk of gain or loss shift to the employee?

    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    Does the employee bear costs incident to ownership of the item, e.g., storage, feeding, + or maintenance costs? +

    + +
    +
    +
    7. +
+
+
+
+
+ +
+
+

E. Procedure - Development of In-Kind Payments +

+
+
+

Review the following kinds of evidence.

+
    +
  • +
    +
    •
    +
    +

    Documentation of the existence of an employer-employee relationship and,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Information concerning the terms of the agreement and,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Evidence of the transfer of commodities.

    + +

    Written evidence must be obtained. This includes receipts, contracts, bills of sale, + and other instruments of conveyance that may vary depending on the type of commodity + involved. +

    + +
    +
    +
    • +
+
+
+ +
+
+

F. Examples +

+
+
+

Example 1: A farm operator agrees to give an employee 30 head of cattle for services performed + on the farm. The farm operator sells 100 head of cattle to a commodity purchaser. + The commodity purchaser gives the farm operator a check for 70 head of cattle and + the employee a check for 30 head of cattle. These facts indicate that the cash proceeds + from the sale are wages because the employee did not exercise dominion and control + over the cattle. +

+

Example 2: A farm operator pays an employee $50 a month plus 10 head of cattle per month for + services performed on the farm. The employee pays the farmer rent to maintain the + cattle on the farm property in an area separate from the farm operator's livestock. + The employee assumes the costs of feeding, maintaining, and transferring the cattle + to the market for sale. The employee is paid directly by the commodity purchaser for + the cattle. These facts indicate that the commodity payments are not wages because + the employee exercises dominion and control over the cattle subsequent to receipt + and bears the cost incident to ownership of the cattle. +

+

Example 3: An employment agreement provides that a farmer will compensate their spouse in cash + wages of $100 per month and transfer 100 head of cattle each year. The spouse's cattle + are raised and maintained with the farmer's cattle. Under the employment agreement, + the farmer delivers the cattle to a market location agreed upon by the farmer's spouse + and at the market transfers ownership to the spouse. The spouse's cattle was not distinguishable + or readily identifiable from the other cattle taken to market. The spouse receives + a check directly from the market for the cattle. Since the sale of the cattle occurs + almost simultaneously with their delivery to the farmer's spouse, these facts indicate + that the in-kind transfer is, in substance, equivalent to a cash payment and therefore + wages for Social Security purposes. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402020
RS 01402.020 - Agricultural Labor - 06/12/2024
+Batch run: 10/09/2024
+Rev:06/12/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402025.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402025.html new file mode 100644 index 00000000..4ff50148 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402025.html @@ -0,0 +1,299 @@ + + +SSA - POMS: RS 01402.025 - Seasonal Agricultural Labor - 10/09/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 10/09/2024 - Present + Previous | Next +
+
+
+

TN 36 (10-24)

+

RS 01402.025 Seasonal Agricultural Labor +

+ + +

Beginning January 1, 1988, we exclude cash payments of less than $150 from wages to + a seasonal agricultural employee if the employee: +

+ +
    +
  • +
    +
    •
    +
    +

    is a seasonal hand-harvest laborer paid on piece-rate basis;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    commutes daily from their permanent residence to the farm where employed; and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    has employment in agriculture, less than 13 weeks during the preceding calendar year.

    + +
    +
    +
    • +
+ +

NOTE: We do not apply the $2,500 test in RS 01402.020A.1.

+ +

Reference:

+ +

Social Security Act, Section 209(a)(7)(B)

+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402025
RS 01402.025 - Seasonal Agricultural Labor - 10/09/2024
+Batch run: 10/09/2024
+Rev:10/09/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402215.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402215.html new file mode 100644 index 00000000..754253f8 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402215.html @@ -0,0 +1,305 @@ + + +SSA - POMS: RS 01402.215 - Domestic Services - 1993 And Earlier - 10/11/2023 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 10/11/2023 - Present + Previous | Next +
+
+
+

TN 30 (10-23)

+

RS 01402.215 Domestic Services - 1993 And Earlier +

+ + +
+
+

A. Policy +

+
+
+

Beginning January 1, 1955, payments for domestic service in a private home are excluded + from wages if: +

+
    +
  • +
    +
    •
    +
    +

    the remuneration was paid in any medium other than cash; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    cash payments by an employer in any calendar quarter to an employee for domestic service + is less than $50. (Some employers elect to round to the nearest dollar any cash payment + for domestic services in their private home.) +

    + +
    +
    +
    • +
+

REFERENCES: Section 209(a)(6)(A)-(C) of the Act, 20 CFR 404.1057

+
+
+ +
+
+

B. Procedure +

+
+
+

Do not lump cash payments from different employers to meet the $50 cash pay test.

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402215
RS 01402.215 - Domestic Services - 1993 And Earlier - 10/11/2023
+Batch run: 10/11/2023
+Rev:10/11/2023
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402216.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402216.html new file mode 100644 index 00000000..4fb4e068 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402216.html @@ -0,0 +1,373 @@ + + +SSA - POMS: RS 01402.216 - Domestic Services - 1994 And Later - 01/30/1999 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 01/30/1999 - Present + Previous | Next +
+
+
+

TN 21 (01-98)

+

RS 01402.216 Domestic Services - 1994 And Later +

+ + +
+
+

CITATIONS:

+
+
+ +
Sections 209 and 210 of the Social Security Act
+ +
Social Security Act
+ +
+
+
+
+

A. POLICY - WAGES +

+
+
+
    +
  • +
    +
    •
    +
    +

    For the calendar years 1994 through 1997, the earnings threshold for coverage of domestic + employees is $1,000 per calendar year per employer. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Beginning with calendar year 1998, the earnings threshold is $1,100.

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    For calendar years after 1998, the earnings threshold will adjust in multiples of + $100 in a given year, as average wages adjust. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    For 1994 only, in cases where domestic employees were paid $50 or more but less than + $1,000, the employee will still receive the credit. If the total earnings on the worker's + record equal $620 or more, but less than $1,000, only one quarter of coverage is credited. + However, no FICA tax is due for earnings under $1,000. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Beginning January 1, 1995, domestic employees on farms operated for profit are no + longer treated as agricultural employees. Instead they are subject to the new domestic + threshold. +

    + +
    +
    +
    • +
+
+
+ +
+
+

B. POLICY - COVERAGE +

+
+
+

EMPLOYMENT EXCLUSION

+

Effective for services performed after December 31, 1994, domestic service in the + private home of the employer is excluded from employment if: +

+
    +
  • +
    +
    •
    +
    +

    Such service is performed in any year by an individual who was under the age of 18 + during any portion of such year; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Domestic service is not the individual's principal occupation.

    + +
    +
    +
    • +
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402216
RS 01402.216 - Domestic Services - 1994 And Later - 01/30/1999
+Batch run: 07/03/2014
+Rev:01/30/1999
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402230.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402230.html new file mode 100644 index 00000000..b3f7e7f3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01402230.html @@ -0,0 +1,459 @@ + + +SSA - POMS: RS 01402.230 - Homeworker Services - 01/30/1999 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 01/30/1999 - Present + Previous | Next +
+
+
+

TN 12 (02-92)

+

RS 01402.230 Homeworker Services +

+ + +
+
+

CITATIONS:

+
+
+ +
Act, Secs. 209(a)(8), 210(j)(3)(C). +
+ +
+
+
+
+

A. Definitions +

+
+
+
+
+

1. Homeworker +

+
+
+

An employee who personally performs services for pay for another person, according + to specifications furnished by that person. +

+
+
+
+
+

2. Occupational Group Test Employee +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    An employee in one of the following four occupational groups:

    + +
      +
    • +
      +
      •
      +
      +

      Agent-drivers or commission-driver.

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      Full-time life insurance sales people.

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      Homeworkers.

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      Full-time traveling or city salespeople, and

      + +
      +
      +
      • +
    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Who meets, in addition to specific requirements for their particular occupation, all + of the following conditions: +

    + +
      +
    • +
      +
      •
      +
      +

      The worker must be a member of one of the designated occupational groups.

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The contract must contemplate that the worker performs substantially all of the services + personally. +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The worker must have no substantial investment in facilities for doing the work.

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The services must be performed in a continuing relationship.

      + +
      +
      +
      • +
    + +
    +
    +
    3. +
+
+
+
+
+

3. Common-Law Employee +

+
+
+

An employee who is told what to do, and how, when, and where.

+
+
+
+
+ +
+
+

B. Policy +

+
+
+
+
+

1. Homeworker or Occupational Group Test Employee +

+
+
+

If either of the pay tests below is met, then any payment is wages, whether in cash + or in a medium other than cash. +

+
    +
  1. +
    +
    a. 
    +
    +

    From 1951 through 1977, cash payments are wages if they total $50 or more in a calendar quarter.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Beginning January 1, 1978, cash payments are wages if they total $100 or more in a calendar year.

    + +
    +
    +
    3. +
+
+
+
+
+

2. Common-Law Employees +

+
+
+

Cash and noncash pay to homeworkers who are common-law employees are wages  regardless of the above stated $50 or $100 cash-pay test. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402230
RS 01402.230 - Homeworker Services - 01/30/1999
+Batch run: 07/03/2014
+Rev:01/30/1999
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802050.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802050.html new file mode 100644 index 00000000..13799bbd --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802050.html @@ -0,0 +1,344 @@ + + +SSA - POMS: RS 01802.050 - Coverage Status &mdash; Employees of Foreign Governments and International Organizations &mdash; Policy Principle - 06/05/2008 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/05/2008 - Present + Previous | Next +
+
+
+

RS 01802.050 Coverage Status — Employees of Foreign Governments and International Organizations + — Policy Principle +

+ + +
+
+

CITATIONS:

+
+
+
Social Security Act — Sec. 211(c) +
+
Regulations + No. 4 — Secs. 404.1032 - 404.1034 +
+
+
+

Services performed in the U.S. by citizens of the United States are compulsorily covered + as SE if such services are performed by these individuals as employees of: +

+ +
    +
  1. +
    +
    a. 
    +
    +

    A foreign government; or

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    An instrumentality of a foreign government if:

    + +
      +
    • +
      +
      •
      +
      +

      The instrumentality is wholly owned by the foreign government;

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The service is similar to that done in foreign countries by employees of the U.S. + Government or of a U.S. instrumentality; and +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      The Secretary of State certifies to the Secretary of the Treasury that the foreign + government, with respect to whose instrumentality an employee's exemption is claimed, + grants an equivalent exemption on similar work done in the foreign country by employees + of the U.S. Government and of U.S. instrumentalities. (If all these conditions are + not met the services are covered as employment.); or +

      + +
      +
      +
      • +
    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    An international organizational entitled to certain privileges, exemptions and immunities + under the International Organizations Act. These organizations are listed in RS 01901.400.B. +

    + +
    +
    +
    4. +
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301802050
RS 01802.050 - Coverage Status &mdash; Employees of Foreign Governments and International Organizations &mdash; Policy Principle - 06/05/2008
+Batch run: 07/03/2014
+Rev:06/05/2008
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802064.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802064.html new file mode 100644 index 00000000..34c3bb0f --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802064.html @@ -0,0 +1,273 @@ + + +SSA - POMS: RS 01802.064 - Who is Eligible for Exemption &mdash; Operating Policy - 03/22/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 03/22/2024 - Present + Previous | Next +
+
+
+

TN 27 (03-24)

+

RS 01802.064 Who is Eligible for Exemption — Operating Policy +

+ + +

A minister is eligible to file an application for exemption (Form 4361) only if they + are opposed for reasons of conscience or religious principles to the acceptance (with + respect to their services in the exercise of the ministry) of any public insurance + which makes payments in the event of death, disability, old age, or retirement or + makes payments toward the cost of, or provides services for, medical care (including + the benefits of any insurance system established by the Social Security Act). +

+ +

An exemption may not be granted to a cleric who filed an effective waiver certificate + (Form 2031) electing coverage for any taxable year which ended before 1968. +

+ +

The right of a minister to file an application for exemption ceases upon their death.

+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301802064
RS 01802.064 - Who is Eligible for Exemption &mdash; Operating Policy - 03/22/2024
+Batch run: 03/22/2024
+Rev:03/22/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802400.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802400.html new file mode 100644 index 00000000..b0cb33d2 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01802400.html @@ -0,0 +1,447 @@ + + +SSA - POMS: RS 01802.400 - SEI in Community Property States - 05/07/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 05/07/2024 - Present + Previous | Next +
+
+
+

TN 38 (05-24)

+

RS 01802.400 SEI in Community Property States +

+ + +
+
+

A. Background +

+
+
+

Section 211(a) (5) (A) of the Social Security Act previously provided that community income subject to community + property laws and derived from a trade or business (other than a trade or business + carried on by a partnership) was to be treated as the income of spouse one unless + spouse two exercises substantially all the management and control of the trade or + business. Several Federal courts found this section of the Act to be unconstitutional + as it discriminated against women in violation of the equal protection provision of + the Due Process Clause of the Fifth Amendment to the Constitution. Cases so holding + are: + Carrasco V. Secretary, HHS (1 Cir. 1980); Hester v. + Harris (5th Cir. 1980); and Becker v. Harris (E.D., California; 1980). SSA acquiesced in the Becker decision (see SSR + 81-17c) and in October 1980 the Attorney General notified Congress that they would not appeal + the decision that the statute was unconstitutional. +

+

Therefore, effective with taxable years that include October 1980, the unconstitutionality + of section 211(a) (5) (A) applied and SSA no longer applied the statutory presumption + that self-employment income (SEI) would be considered earned by spouse one under the + statutory presumption that spouse one is the operator of the business. The following + States have community property laws: Arizona, California, Idaho, Louisiana, Nevada, + New Mexico, Wisconsin, Texas, and Washington. The court decisions affected Federal + Social Security coverage. The State laws themselves were not declared unconstitutional. +

+

However, Section 425 of the Social Security Protection Act of 2004 amended section 211(a)(5)(A) of the Social Security Act and section 1402(a)(5)(A) of the Internal Revenue Code to provide that if community property laws apply to + income that an individual derives from a trade or business (other than a partnership), + the gross income and deductions derived from such trade or business shall be treated + as the gross income and deductions of the spouse carrying on the trade or business + and if jointly operated as the gross income and deductions of each spouse on the basis + of their respective distributive share of the gross income and deductions. Therefore, + SSA no longer follows the provisions of the Edwards Court Order or the instructions + previously contained in RS 01802.410 through RS 01802.470 which are now obsolete. +

+
+
+ +
+
+

B. Policy - Proper Splitting of SEI Income in a Community Property State +

+
+
+
+
+

1. Trade or business income +

+
+
+

Treat income and related deductions from a trade or business that is not a partnership + as those of the person carrying on the trade or business. +

+
+
+
+
+

2. Self-Employment Tax +

+
+
+

Similarly, if any income from a trade or business other than a partnership is community + income under State law, it is subject to self-employment tax as the income of the + spouse carrying on the trade or business. The identity of the spouse carrying on the + trade or business is determined by the facts in each case. +

+
+
+
+
+

3. Partnership Income +

+
+
+

If a spouse is a partner and their distributive share of any income or loss from a + trade or business carried on by the partnership is community income, treat their respective + share as net earnings from self-employment income (NESE). No part is treated as NESE + by their spouse. If both spouses are partners, each spouse must claim their share + when figuring NESE for self-employment tax purposes. +

+

If separate returns are made by each spouse domiciled in a community property State + and only one spouse is a member of the partnership, the part of their distributive + share of any item (not considered NESE), which is community property or which is derived + from community property, should he reported by spouse one and spouse two in equal + shares. +

+
+
+
+
+

4. IRS Reference +

+
+
+

Publication 555 - Community Property

+
+
+
+
+ +
+
+

C. Policy-Correction of Earnings Record +

+
+
+
+
+

1. Tax year open to correction +

+
+
+

If spouse two's income derived from a business individually or jointly owned by spouse + one and two in a community property and State was incorrectly designated to spouse + one's earnings or vice versa the statute allows all of the incorrect earnings to be moved to spouse two's earnings record provided it + is for a year open to correction. +

+
+
+
+
+

2. Barred Year +

+
+
+

If the earnings correction is for a year that is barred to correction only the amount + of earnings posted to the incorrect earnings record (e.g., spouse one's earnings record) + can be moved to the correct earnings record (e.g., spouse two's earnings record). + RS 02201.022 and MSOM EM 023.004 +

+
+
+
+
+

3. Reallocation Examples +

+
+
+
+
+

a. Example 1-Non- Barred Year – All of the SEI can be Reallocated +

+
+
+

Lisa is married to Scott and owns and operates a restaurant in a community property + State. Lisa works full time and makes all of the management decisions. Scott helps + out on occasions. For the year 2004 their accountant erroneously reported all of the + NESE ($90,000) under Scott’s social security number (SSN). Maximum SEI of $87,900 + was posted to Scott’s earnings record. The year 2004 is not barred to correction. + All of the SEI posted to Scott’s earnings record can be moved to Lisa’s earnings record. +

+
+
+
+
+

b. Example 2 – Barred Year – Some of the SEI can Be Reallocated +

+
+
+

Lisa is married to Scott and both own and operate a restaurant jointly in a community property State. Each spouse contributes 50 percent of the services + rendered and makes management decisions. For the year 2000 their accountant makes + a mistake and reports all of the NESE ($82,000) shown on the Schedule SE under Scott’s + SSN. The maximum of $76,200 is posted to Scott’s earnings record. Because Scott is + entitled to $41,000 (half of the NESE) only $35,200 can be moved to Lisa’s earnings + record; the difference between 50 percent of Scott’s NESE ($41,000) and the maximum + $76,200. +

+
+
+
+
+

c. Example 3 – None of the SEI can be Reallocated +

+
+
+

The facts are the same as an in Example 2 except the NESE is $155,000. Since each + spouse was entitled to $77,500 (half of the NESE) and the maximum of $76,200 is posted + to Scott’s record none of the posted earnings can be reallocated to Lisa’s earnings + record. +

+
+
+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301802400
RS 01802.400 - SEI in Community Property States - 05/07/2024
+Batch run: 05/07/2024
+Rev:05/07/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803001.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803001.html new file mode 100644 index 00000000..798b89db --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803001.html @@ -0,0 +1,278 @@ + + +SSA - POMS: RS 01803.001 - Net Earnings From SE &mdash; General Rule - 03/17/1998 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 03/17/1998 - Present + Previous | Next +
+
+
+

TN 9 (02-98)

+

RS 01803.001 Net Earnings From SE — General Rule +

+ + +
+
+

POLICY +

+
+
+

The earnings of self-employed individuals are called net earnings from self-employment + (NESE) and self-employment income (SEI). Entitlement is based on SEI and deductions + are based on NESE. +

+

The Omnibus Budget Reconciliation Act (OBRA) of 1989, P.L. 98-21, added sections 164(f) + and 1402(a)(12) of the Internal Revenue Code and section 211(a)(11) of the Social + Security Act to provide for a new deduction of 7.65% (100% - 7.65% = 92.35% or 0.9235) + when computing NESE. This is a mandatory deduction effective with taxable years beginning + after 12/31/89. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803001
RS 01803.001 - Net Earnings From SE &mdash; General Rule - 03/17/1998
+Batch run: 07/03/2014
+Rev:03/17/1998
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803002.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803002.html new file mode 100644 index 00000000..1f038cf3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803002.html @@ -0,0 +1,319 @@ + + +SSA - POMS: RS 01803.002 - How to Compute NESE - 09/24/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 09/24/2024 - Present + Previous | Next +
+
+
+

TN 18 (09-24)

+

RS 01803.002 How to Compute NESE +

+ + +
+
+

PROCEDURE +

+
+
+
+
+

1. Gross Income +

+
+
+

Add the gross earnings from all trades or businesses carried on by the self-employed + person, to compute net earnings. +

+
+
+
+
+

2. Partnership Income +

+
+
+

Include their distributive share of income from a partnership of which they are a + general partner. +

+
+
+
+
+

3. Exclusion +

+
+
+

Exclude any types of income so specified by the Act or the Internal Revenue Code (IRC).

+
+
+
+
+

4. Business Expenses +

+
+
+

Subtract any ordinary and necessary expenses incurred in carrying on the business.

+
+
+
+
+

5. Tax Deduction +

+
+
+

Multiply the result by .9235 (i.e., 100% - 7.65% = 92.35% or 0.9235) to derive the + NESE, beginning with taxable years after 12/31/89. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803002
RS 01803.002 - How to Compute NESE - 09/24/2024
+Batch run: 09/24/2024
+Rev:09/24/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803170.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803170.html new file mode 100644 index 00000000..2047714d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803170.html @@ -0,0 +1,269 @@ + + +SSA - POMS: RS 01803.170 - Computation of Farm Net Earnings - 12/24/2008 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 12/24/2008 - Present + Previous | Next +
+
+
+

TN 11 (12-08)

+

RS 01803.170 Computation of Farm Net Earnings +

+ + +

The NE of farmers are computed in accordance with the same general rules as those + applying to other taxpayers. See RS 01803.100-RS + + 01803.101. +

+ +

The farm NE reported must be combined with NE (or loss) derived (or incurred) from + a nonfarm business. +

+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803170
RS 01803.170 - Computation of Farm Net Earnings - 12/24/2008
+Batch run: 09/24/2024
+Rev:12/24/2008
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803180.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803180.html new file mode 100644 index 00000000..1c2fe48d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01803180.html @@ -0,0 +1,359 @@ + + +SSA - POMS: RS 01803.180 - Optional Method of Computing Farm Net Earnings (NE) - 05/15/2014 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 05/15/2014 - Present + Previous | Next +
+
+
+

TN 14 (05-14)

+

RS 01803.180 Optional Method of Computing Farm Net Earnings (NE) +

+ + +
+
+

A. Introduction +

+
+
+

Special provisions in the law provide farmers with an optional method of computing + their earnings from farming for Social Security coverage purposes. +

+
+
+ +
+
+

B. Policy for computing and using NE from farming +

+
+
+
+
+

1. General computation methods +

+
+
+

The farm optional method of computation is applicable to any individual whose trade + or business is considered to be an agricultural enterprise. The farmer may report + either actual net earnings from self-employment (NESE), or +

+
    +
  • +
    +
    •
    +
    +

    an amount equal to 2/3 of the farmer's gross farm income, provided the gross farm + income does not exceed $6,960 (up to $4,640 NESE); or +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    $4,640 if the farmer's gross income exceeds $6,960 but his actual NESE is less than + $4,640. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Effective with tax years after December 31, 2007, the maximum amount of income reportable + using the optional method of reporting will be equal to the amount of earnings needed + to acquire four quarters of coverage for a given tax year. See RS 00301.250 to determine the amount of earnings needed to acquire a quarter of coverage (QC) + and/or the amount of earnings needed to acquire four QC’s for a given tax year or + years effective with tax year 1977 and after. For example, for tax year 2013, the + maximum amount of farm income reportable using the optional method of reporting is + $6,960. Further, the maximum gross farm profit is increased to $6,960 and the maximum net farm profit is increased to $5,024. See the IRS Schedule SE Instructions and IRS Form Schedule SE in each tax year to obtain the current tax year threshold amounts. Currently, the IRS SE Instructions contain this information under the heading Farm + Optional Method. +

    + +
    +
    +
    • +
+
+
+
+
+

2. Farm option and non-farm business +

+
+
+

When using the farm optional method, the NE from the farming operation must be combined + with any NE (or loss) that is derived (or incurred) from the nonfarm business. +

+
+
+
+
+

3. Combining multiple farm businesses +

+
+
+

When the optional farm method is used, all the aggregate gross income from all farming + activities must be used. The total gross and the total actual NE are deemed to be + from one trade or business. +

+

The farmer cannot use the optional method in one farm business and report the actual + NE in the other. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803180
RS 01803.180 - Optional Method of Computing Farm Net Earnings (NE) - 05/15/2014
+Batch run: 11/21/2025
+Rev:05/15/2014
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01804001.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01804001.html new file mode 100644 index 00000000..29b86a65 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01804001.html @@ -0,0 +1,328 @@ + + +SSA - POMS: RS 01804.001 - Self-Employment Income (SEI) - General - 08/19/2010 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 08/19/2010 - Present + Previous | Next +
+
+
+

TN 13 (08-10)

+

RS 01804.001 Self-Employment Income (SEI) - General +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 211 + of the Social Security Act and

Regulation No.4 - Section 404.1080 + Social Security Act +
+ +
+
+
+
+

A. Definitions +

+
+
+
+
+

1. SEI +

+
+
+

Self-Employment Income (SEI) is the amount of net earnings from self-employment (NESE) + derived from an individual's trade or business during any taxable year beginning after + 1950. However, the term SEI does not include the amount of NESE that is in excess + of the maximum established for a given year. For example, if an individual has both + wages and SEI in a tax year only the difference between covered wages and the maximum + creditable in a year can be SEI. See RS 01801.100 for FICA maximum for a particular year. +

+
+
+
+
+

2. NESE +

+
+
+

Net Earnings from Self-Employment (NESE) is the gross income derived by an individual + from any trade or business carried on by that individual less the allowable deductions + which are attributable to that trade or business. +

+

The NESE must be at least $400 for a taxable year before any NESE will be taxable + and creditable as SEI; except that certain “church” employees who are treated as self-employed + must report earnings of $100 or more see RS 01802.234. +

+

NOTE: Effective with taxable years beginning after 12/31/89, a new deduction of 7.65% is + required when computing NESE.

See RS 01803.001 and RS 01803.002 for a discussion of NESE. +

+

The self-employed individual cannot be a nonresident alien, except as provided by + international agreements, see RS 01803.050 for a discussion of the effect of residence and citizenship in determining NESE. +

+
+
+
+
+ +
+
+

B. Reference +

+
+
+

Coverage of Self-Employment, RS 01801.001

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301804001
RS 01804.001 - Self-Employment Income (SEI) - General - 08/19/2010
+Batch run: 09/24/2024
+Rev:08/19/2010
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901120.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901120.html new file mode 100644 index 00000000..42c33d0a --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901120.html @@ -0,0 +1,326 @@ + + +SSA - POMS: RS 01901.120 - Foreign Agricultural Labor - 03/09/2009 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 03/09/2009 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.120 Foreign Agricultural Labor +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(1) + of the Social Security Act; +
+ +
Regulation No.4, Sec. 404.1016 + ; SSR 86-11c + . +
+ +
+
+
+
+

A. POLICY -- AFTER 1956 +

+
+
+

Service after 1956 is excluded from covered employment when performed by foreign agricultural + workers lawfully admitted to the U.S. temporarily to perform agricultural labor. See + Section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act for additional information. As evidence of lawful admittance, Form I-94 is issued + to each individual showing the date, place admitted, and length of the allowable stay. +

+
+
+ +
+
+

B. POLICY -- BEFORE 1957 +

+
+
+

The only specific exclusions from coverage for foreign agricultural workers during + this time are: +

+
+
+

1. Mexican Contract Workers +

+
+
+

Service after 7/11/51 is excluded if the worker is lawfully admitted to perform agricultural + employment. +

+
+
+
+
+

2. British West Indies Workers +

+
+
+

After 1954, service performed by workers from the British West Indies is not covered + if the workers are lawfully admitted temporarily to the U.S. to perform agricultural + labor. The British West Indies include Jamaica, the Bahamas, St. Lucia, St. Vincent, + Dominica, and Barbados. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901120
RS 01901.120 - Foreign Agricultural Labor - 03/09/2009
+Batch run: 07/03/2014
+Rev:03/09/2009
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901170.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901170.html new file mode 100644 index 00000000..ea0c10f4 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901170.html @@ -0,0 +1,446 @@ + + +SSA - POMS: RS 01901.170 - Employment on Foreign Vessels or Foreign Aircraft - 07/27/2009 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 07/27/2009 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.170 Employment on Foreign Vessels or Foreign Aircraft +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(4) + of the Social Security Act; +
+ +
Regulation No.4, Sec. 404.1004 + . +
+ +
+
+
+
+

A. POLICY -- 1955 AND LATER +

+
+
+

Beginning in 1955, service performed by an employee on or in connection with a foreign + vessel or foreign aircraft is covered employment under Social Security except when: +

+
    +
  • +
    +
    •
    +
    +

    the individual is employed on or in connection with such vessel or aircraft when outside + the United States; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the employee is not a U.S. citizen; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the employer is not an American employer.

    + +
    +
    +
    • +
+
+
+ +
+
+

B. POLICY -- 1951 THROUGH 1954 +

+
+
+

Service performed by an employee on or in connection with a foreign vessel or foreign + aircraft is excepted from employment if the employee is employed on or in connection + with such vessel or aircraft when outside the U.S. +

+

This excludes all service of officers and crewmen on foreign vessels or foreign aircraft, + including service done within the U.S. if some part of the employee's service is done + outside the U.S. +

+
+
+ +
+
+

C. POLICY -- BEFORE 1951 +

+
+
+
+
+

1. Airmen +

+
+
+

There is no provision in the law with respect to aircraft employees. Therefore, these + services are covered if performed within the U.S. +

+
+
+
+
+

2. Seamen +

+
+
+

From 10/1/41 through 12/31/50, certain services performed on foreign vessels by merchant + seamen employed by an agency of the War Shipping Administration (WSA) or the U.S. + Maritime Commission (USMC), through 2/10/42 only, are covered. +

+

Services for the following individuals are not covered:

+
    +
  • +
    +
    •
    +
    +

    Longshoremen hired by the WSA or USMC;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Seamen hired by other agencies of the Federal government;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Seamen aboard vessels time-chartered to the WSA or USMC;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Seamen aboard foreign vessels bareboat chartered to WSA or USMC; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Seamen employed under contract entered into outside the U.S.

    + +
    +
    +
    • +
+
+
+
+
+ +
+
+

D. DEFINITIONS +

+
+
+
+
+

1. Foreign Vessel +

+
+
+

Any vessel not defined as an American vessel in

+

RS 01901.150B.1. +

+
+
+
+
+

2. Foreign Aircraft +

+
+
+

Any aircraft not defined as an American aircraft in

+

RS 01901.150B.2. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901170
RS 01901.170 - Employment on Foreign Vessels or Foreign Aircraft - 07/27/2009
+Batch run: 07/03/2014
+Rev:07/27/2009
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901200.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901200.html new file mode 100644 index 00000000..1a66cbd2 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901200.html @@ -0,0 +1,491 @@ + + +SSA - POMS: RS 01901.200 - Domestic Employment in a Private Home - 02/23/2017 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 02/23/2017 - Present + Previous | Next +
+
+
+

TN 25 (04-04)

+

RS 01901.200 Domestic Employment in a Private Home +

+ + +
+
+

CITATIONS:

+
+
+ +
Sections 209(a)(6) and + 210(a) of the Social Security + Act; +
+ +
Regulation No. 4, Sections 404.1038 and 404.1057 ; +
+ +
P.L. 103-387 and P.L. 108-203
+ +
+
+
+
+

A. Policy – Wages and Coverage +

+
+
+
+
+

1. 1994 and Later +

+
+
+

Beginning in 1994, earnings by a domestic employee are taxable if the yearly earnings + meet a coverage threshold set by the Office of the Actuary and if an exclusion to + coverage does not apply. To find the Social Security coverage threshold amounts, see + the Employment Coverage + Threshold + page. +

+
+
+
+
+

2. 1955 Through 1993 +

+
+
+

Cash and non-cash remuneration is excluded from wages unless a $50 per quarter cash + pay test is met. +

+
+
+
+
+

3. 1951 Through 1954 Inclusive +

+
+
+

Domestic employment is covered. However, cash and non-cash remuneration is excluded + from wages unless a regularity-of-employment and a $50 per quarter cash pay test are + met. +

+
+
+
+
+

4. Before 1951 +

+
+
+

All domestic employment is excluded.

+
+
+
+
+ +
+
+

B. Policy - Employment Exclusion +

+
+
+

Beginning January 1, 1995, domestic service performed in the private home of the employer + is excluded from coverage, regardless of the amount earned, if: +

+
    +
  • +
    +
    •
    +
    +

    Such service is performed in any year by an individual who was under the age of 18 + during any portion of such year; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Domestic service is not the individual's principal occupation.

    + +
    +
    +
    • +
+
+
+ +
+
+

C. Definitions +

+
+
+
+
+

1. Regularity-of-Employment Test +

+
+
+

The regularity-of-employment test is met when the employee works for all or a portion + of no fewer than 24 days in a calendar quarter. +

+
+
+
+
+

2. Private Home +

+
+
+

A private home is a fixed place of residence of a person or family.

+
+
+
+
+

3. $50 Cash Pay Test +

+
+
+

The $50 cash pay test is met when the employee is paid $50 or more in a calendar quarter.

+
+
+
+
+ +
+
+

D. Definitions - Domestic Employment and Other Services +

+
+
+
+
+

1. Domestic Service +

+
+
+

In general, types of covered domestic employment for Social Security coverage purposes + include service performed by the following: +

+

Cooks, waiters, butlers, housemen, housekeepers, maids, valets, baby sitters, janitors, + caretakers, grooms, gardeners, companions, handymen, footmen, laundresses, seamstresses, + watchmen, governess, chauffeurs for family cars, and farm workers performing domestic + service on a farm. +

+

NOTE: Beginning January 1, 1995, domestic employees on farms operated for profit are no + longer treated as agricultural employees. Instead they are subject to the new domestic + threshold. (This is based on the enactment of P.L. 103-387 effective January 1, 1995 + and reinforced with P.L. 108-203). +

+
+
+
+
+

2. Other Service +

+
+
+

The following are not considered domestic employment for Social Security coverage + purposes. +

+
    +
  • +
    +
    •
    +
    +

    Employment in intellectual, cultural or scientific pursuits, hobbies, recreation, + and positions as tutors, librarians, music teachers, secretaries, or bookbinders; + or +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Employment needing specialized skills or training, such as a carpenter, painter, electrician, + or plumber. +

    + +
    +
    +
    • +
+
+
+
+
+ +
+
+

E. References +

+
+
+

See RS 01402.215 and RS 01402.216 for treatment of wages for domestic service. +

+

See RS 01901.250 for coverage of domestic service performed by a relative. +

+

IRS Publication 926, Household Employer’s Tax + Guide +

+

SSA Publication 05–10021 Household Workers (electronic + fact sheet) +

+

 

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901200
RS 01901.200 - Domestic Employment in a Private Home - 02/23/2017
+Batch run: 04/20/2020
+Rev:02/23/2017
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901220.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901220.html new file mode 100644 index 00000000..3792f5c5 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901220.html @@ -0,0 +1,353 @@ + + +SSA - POMS: RS 01901.220 - Domestic Employment For a College Club, Sorority, or Fraternity - 05/22/2001 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 05/22/2001 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.220 Domestic Employment For a College Club, Sorority, or Fraternity +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(2) of the Social Security Act;
+ +
Regulation No.4, Sec. 404.1014.
+ +
+
+
+
+

A. POLICY +

+
+
+
+
+

1. After 1950 +

+
+
+

Domestic service for local college clubs and local chapters of sororities or fraternities + is excepted from employment when performed by a student who is enrolled and regularly + attending classes at a school, college, or university. +

+
+
+
+
+

2. 1940 Through 1950 Inclusive +

+
+
+

Domestic service for a local college club or local chapter of a college fraternity + or sorority is excepted from employment. +

+
+
+
+
+

3. Before 1940 +

+
+
+

No specific exclusion applies.

+
+
+

NOTE: When engaged in commercial enterprise domestic service is not excluded. +

+ +
+
+
+
+
+
+ +
+
+

B. DEFINITIONS +

+
+
+
+
+

1. College Club +

+
+
+

A local college club must have a membership composed mostly of students enrolled in + the college or of persons directly connected with the college. +

+
+
+
+
+

2. Fraternity or Sorority +

+
+
+

A fraternity or sorority must have a membership composed mostly of students enrolled + in the college. +

+

NOTE: That some alumni or faculty members belong to the college club, fraternity, or sorority + is immaterial. However, an alumni club or alumni chapter is not a college club, fraternity, or sorority, within the meaning of the law. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901220
RS 01901.220 - Domestic Employment For a College Club, Sorority, or Fraternity - 05/22/2001
+Batch run: 07/03/2014
+Rev:05/22/2001
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901250.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901250.html new file mode 100644 index 00000000..2873871d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901250.html @@ -0,0 +1,742 @@ + + +SSA - POMS: RS 01901.250 - Family Employment - 11/15/2002 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 11/15/2002 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.250 Family Employment +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(3) of the Act; +
+ +
Regulation No.4, Sec. 404.1015 and 404.1038. +
+ +
+
+
+
+

A. Policy -- spousal employment +

+
+
+
+
+

1. After 1987 +

+
+
+

After 1987, service performed for, and paid by, a spouse is excluded from coverage if the service + is: +

+
    +
  • +
    +
    •
    +
    +

    not in the course of the employing spouse's trade or business, or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    domestic service in a private home of the employing spouse.

    + +
    +
    +
    • +
+
+
+
+
+

2. 1940 through 1987 +

+
+
+

Service from 1940 through 1987 is excluded from coverage.

+
+
+
+
+

3. Before 1940 +

+
+
+

Service is not specifically excluded from coverage.

+
+
+
+
+ +
+
+

B. Policy -- child works for parent +

+
+
+
+
+

1. After 1987 +

+
+
+

Service is not covered if performed by a child:

+
    +
  • +
    +
    •
    +
    +

    under age 18 in the employ of a parent; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    age 18 - 21 if the service is not in the course of the employer's trade or business + or if it is domestic service in a private home of the employer. +

    + +
    +
    +
    • +
+
+
+

NOTE: Service for a corporation is not considered family employment. The relationship of + the employee to the stockholders, directors, and officers of the corporation is immaterial. + However, the bona fides of such employment must be developed per RS 02101.000. +

+ +
+
+
+
+
+
+

2. 1940-1987 +

+
+
+

Service by a child under 21 in the employ of a parent is not covered.

+
+
+
+
+

3. Before 1940 +

+
+
+

Service by a child for a parent is not specifically excluded from coverage.

+
+
+
+
+ +
+
+

C. Policy -- parent works for child +

+
+
+
+
+

1. After 1960 +

+
+
+
+
+

a. General +

+
+
+

Except as noted in RS 01901.250C.1.b., service performed after 1960 in the employ of a son or daughter not in the course + of the employer's trade or business is excluded from coverage. +

+
+
+
+
+

b. Domestic service after 1967 +

+
+
+

Domestic service is covered when performed by a parent in the private home of the + employing son or daughter who: +

+
    +
  • +
    +
    •
    +
    +

    has a son, daughter, step-son, or step-daughter in the home under age 18 or, if older + than 18, whose mental or physical condition requires the care of an adult for at least + four weeks (28 consecutive days) in the calendar quarter in which the service is performed; + and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    is a widow, widower, or a divorced person who has not remarried, or has a spouse living + at home with a mental or physical condition that prevents him or her from caring for + the child for at least four continuous weeks in the calendar quarter in which the + service is performed. +

    + +
    +
    +
    • +
+
+
+

NOTE: For the years 1961 through 1967 inclusive, domestic service by a parent in a private + home of a son or daughter is excluded. +

+ +
+
+
+
+
+
+
+
+

2. 1940 through 1960 +

+
+
+

Service is excluded from coverage when performed by a parent for a child.

+
+
+
+
+

3. Before 1940 +

+
+
+

Service is not specifically excluded from coverage.

+
+
+
+
+ +
+
+

D. Policy -- degree of family relationship +

+
+
+

Family employment rules apply to:

+
    +
  • +
    +
    •
    +
    +

    foster or step-relationships (step-relationships are deemed to continue after the + death of the natural parent); and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    natural or adoptive relationships.

    + +
    +
    +
    • +
+
+
+ +
+
+

E. Policy -- service for a partnership +

+
+
+

Generally, service for a partnership is not excluded from coverage as family employment. + However, the exclusion applies if the service of the employee would be excluded as + family employment because of the relationship of the employee to each partner in the + partnership, such as a child under 18 working for a partnership of both parents. +

+
+
+ +
+
+

F. Procedures +

+
+
+
+
+

1. Family employment +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    When development is necessary, describe for the record the family relationship between + the employer and employee. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    When the employer is a partnership, or co-owners of realty or a business, identify + the relationship between the employee and each of the partners or co-owners. +

    + +
    +
    +
    3. +
+
+
+
+
+

2. Nondomestic service by a parent for a child +

+
+
+

When the service performed by a parent for a son or daughter is not nonbusiness labor + and not domestic service performed in or about the private home of the child, develop + in accordance with RS + + 02101.125. +

+
+
+
+
+

3. Domestic service by a parent for a child +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    When developing domestic service where the parent alleges the requirements in RS 01901.250C.1. are met or the FO has reason to believe the requirements may be met, establish: +

    + +
      +
    • +
      +
      •
      +
      +

      the marital status of the son or daughter;

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the age of the child and, if necessary,

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the physical or mental condition of the spouse or child of the son or daughter; and

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      if the 4-week test is met.

      + +
      +
      +
      • +
    + +
    +
    +

    NOTE: A statement of the child's marital status, age, or length of care, can be accepted + in the absence of evidence to the contrary. +

    + +
    +
    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    If the statement is questionable, obtain other corroborating evidence.

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    In all cases, development must establish that the spouse or child has a mental or + physical condition to support the need for the parent's services. +

    + +
    +
    +
    4. +
+
+
+
+
+ +
+
+

G. Examples +

+
+
+
+
+

1. Covered spousal employment +

+
+
+

Mr. Ripken is a self-employed grocer. His wife is paid as the bookkeeper for the business. + She has performed these services for many years. All remuneration paid for the wife's + services after 12/31/87 is no longer excluded from employment and is covered for Social + Security purposes. +

+
+
+
+
+

2. Noncovered spousal employment +

+
+
+

Mr. Brandon is a self-employed baker and president of a local bowling league. He pays + his wife to prepare bowling statistics for the league. Although the work is performed + in the bakery, the wife performs no services for the bakery. The wife's work for her + husband is not covered employment because it is not service in her husband's trade + or business. +

+
+
+
+
+

3. Family domestic employment - length of work period +

+
+
+

Mr. Palmeiro hired his mother to care for his children, all under age 18. His wife + was physically unable to care for them from 9/12/99 to 10/20/99. Although the period + involved is more than four weeks, it is not a four week period in the calendar quarter. + Therefore, because the wife's physical condition did not prevent her from taking care + of her children for four continuous weeks in a calendar quarter, the domestic service + performed by Mr. Palmeiro's mother is not covered employment. +

+
+
+
+
+

4. Family domestic employment - covered service +

+
+
+

Mrs. Heller, an unremarried widow, hired her mother to care for her three children, + all under age 18, in her home. The mother's work constitutes domestic service and + is covered when performed in an employment relationship. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901250
RS 01901.250 - Family Employment - 11/15/2002
+Batch run: 01/02/2025
+Rev:11/15/2002
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901280.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901280.html new file mode 100644 index 00000000..29a71c18 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901280.html @@ -0,0 +1,434 @@ + + +SSA - POMS: RS 01901.280 - Fishermen, Crabbers, Spongers, Etc. - 11/15/2002 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 11/15/2002 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.280 Fishermen, Crabbers, Spongers, Etc. +

+ + +
+
+

CITATIONS:

+
+
+
Section 210(a)(20) of the Social Security + Act; +
+
Regulation No.4, Sec. 404.1031. +
+
+
+
+
+

A. POLICY -- AFTER 1971 +

+
+
+
    +
  1. +
    +
    1. 
    +
    +

    Services of crew members on a fishing boat are excluded from employment when:

    + +
      +
    • +
      +
      •
      +
      +

      the size of the crew is fewer than 10 members, and

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      their remuneration is either a share of the catch or a share of the proceeds from + the sale of the catch; and +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the amount of the share depends on the amount of the catch.

      + +
      +
      +
      • +
    + +

    When these conditions are met, the crew member is self-employed.

    + +
    +
    +
    2. +
  2. +
    +
    2. 
    +
    +

    The Small Business Jobs Protection Act of 1996, effective with remuneration paid after + 1994, excludes the services of crew members from employment when: +

    + +
      +
    • +
      +
      •
      +
      +

      the number of crew members is no more than 10 based on the average size of the crew + over the previous calendar quarter, and +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the remuneration for the crew member is no more than $100 per trip. This cash must + be paid solely for additional duties such as mate, engineer, or cook for which additional + cash remuneration is traditional in the industry. +

      + +
      +
      +
      • +
    + +
    +
    +
    3. +
  3. +
    +
    3. 
    +
    +

    When these conditions are met, the crew member is self-employed.

    + +
    +
    +
    4. +
+

NOTE: These requirements also apply to the period 1985 through 1994, unless the remuneration + was treated by the payor as wages when paid. +

+
+
+ +
+
+

B. POLICY -- BEFORE 1955 +

+
+
+
+
+

1. From 1940 Through 1954 +

+
+
+

Service performed in catching, taking, harvesting, cultivating or farming of any kind + of fish, shellfish, crustacea, sponge, or seaweed, or other forms of aquatic life + is excepted unless: +

+
    +
  • +
    +
    •
    +
    +

    the service is performed in connection with the catching or taking of salmon or halibut + for commercial purposes; or +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the service is performed on or in connection with a vessel of more than 10 net tons + as determined by registry. +

    + +
    +
    +
    • +
+

NOTE: For the years 1955 through 1971, there is no specific provision regarding fishermen, + crabbers, spongers, etc. +

+
+
+
+
+

2. Before 1940 +

+
+
+

All service on vessels is excepted from employment.

+

NOTE: Before 1940, seining from the bank, raising or taking frogs, oysters, fish, etc., + from shallow waters not requiring a boat or vessel is not excepted from employment. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901280
RS 01901.280 - Fishermen, Crabbers, Spongers, Etc. - 11/15/2002
+Batch run: 07/03/2014
+Rev:11/15/2002
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901300.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901300.html new file mode 100644 index 00000000..e5f1753a --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901300.html @@ -0,0 +1,386 @@ + + +SSA - POMS: RS 01901.300 - District of Columbia Employees - 06/18/2012 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/18/2012 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.300 District of Columbia Employees +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(7)(D) of the Social Security Act; +
+ +
Regulation No.4, Sec. 404.1021. +
+ +
+
+
+
+

POLICY +

+
+
+
+
+

1. General Rule +

+
+
+

Effective 10/1/65, services performed by employees of the District of Columbia (D.C.) + and its wholly owned instrumentalities are covered under Social Security unless they + are: +

+
    +
  • +
    +
    •
    +
    +

    covered by a retirement system, other than the Federal Employees' Retirement System + (FERS), established by a law of the U.S.; or +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    specifically excluded as in Section 2 below; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    excluded by some other provision of law, such as that affecting foreign students or + cultural exchange visitors. +

    + +
    +
    +
    • +
+
+
+
+
+

2. Specific Coverage Rules +

+
+
+

No service performed by employees of the District of Columbia is covered prior to + 10/1/65. +

+

All D.C. employees and employees of its wholly owned instrumentalities newly hired + after 9/30/87 are subject to Social Security coverage unless specifically excluded. + Excluded are services performed by: +

+
    +
  • +
    +
    •
    +
    +

    patients or inmates of D.C. hospitals or penal institutions;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    student employees of D.C. hospitals other than medical and dental interns and residents + in training; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    employees serving on a temporary basis in case of fire, storm, flood or similar emergency; + and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    members of D.C. boards, committees, or councils, paid on a per diem, meeting, or other + fee basis. +

    + +
    +
    +
    • +
+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901300
RS 01901.300 - District of Columbia Employees - 06/18/2012
+Batch run: 07/03/2014
+Rev:06/18/2012
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901320.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901320.html new file mode 100644 index 00000000..aef105f5 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901320.html @@ -0,0 +1,352 @@ + + +SSA - POMS: RS 01901.320 - Employees of the Governments of American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands - 04/03/2013 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 04/03/2013 - Present + Previous | Next +
+
+
+

TN 42 (04-13)

+

RS 01901.320 Employees of the Governments of American Samoa, Guam, and the Commonwealth of the + Northern Mariana Islands +

+ + +
+
+

CITATIONS:

+
+
+ +
Social Security Act § - Sections 210(a)(7)(C), 210(a)(7)(E) and 210(a)(18); +
+ +
Regulations 20 CFR, Sections 404.1004 and 404.1022; +
+ +
Public Law 94-241, Section 606; P.L. 86-778 (United States Public Laws); and P.L. 17-79 (Commonwealth Public Laws)
+ +
+
+
+
+

Covered services performed by government employees +

+
+
+

Covered services under Social Security apply in the following situations:

+
+
+

1. American Samoa +

+
+
+

Services of government employees of American Samoa, any political subdivisions, or + any wholly owned instrumentalities, are covered beginning with 1961. +

+
+
+
+
+

2. Guam +

+
+
+

Services of government employees of Guam or any wholly owned instrumentalities are + covered if performed on or after January 1, 1973 by a temporary or intermittent employee + who is not covered by a retirement system established by a law of Guam. +

+

NOTE: Service is excluded when performed in Guam by a resident of the Republic of the Philippines + temporarily admitted to Guam as a nonresident alien under Section 101(a)(15)(H)(ii) + of the Immigration and Nationality Act. +

+
+
+
+
+

3. Commonwealth of the Northern Mariana Islands +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    Services of government employees of the Commonwealth of the Northern Mariana Islands, + any political subdivisions, or any wholly owned instrumentalities, are covered under + Social Security beginning October 1, 2012. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Service by a temporary or intermittent employee who is not covered by a retirement + system established by a law of the Commonwealth of the Northern Mariana Islands is + covered if performed on or after January 1, 1987. +

    + +
    +
    +
    3. +
+

NOTE: Service is excluded when performed in the Commonwealth of the Northern Mariana Islands + by a resident of the Republic of the Philippines temporarily admitted to the Commonwealth + of the Northern Mariana Islands as a nonresident alien under Section 101(a)(15)(H)(ii) + of the Immigration and Nationality Act. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901320
RS 01901.320 - Employees of the Governments of American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands - 04/03/2013
+Batch run: 07/03/2014
+Rev:04/03/2013
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901340.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901340.html new file mode 100644 index 00000000..0d07b0fc --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901340.html @@ -0,0 +1,919 @@ + + +SSA - POMS: RS 01901.340 - Federal Civilian Employment - 06/14/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/14/2024 - Present + Previous | Next +
+
+
+

TN 57 (06-24)

+

RS 01901.340 Federal Civilian Employment +

+ + +
+
+

CITATIONS:

+
+
+ +
Sections 210(a)(5) + , (15) + , 210(r) + , and 211(c)(2)(C) + of the Social Security Act; +
+ +
Regulation No.4, Sec. 404.1018 + , 404.1018(a) + , and 404.1034(c) + . +
+ +
+
+
+
+

A. BACKGROUND +

+
+
+

Before 1951, service for the Federal government is not covered. Service from 1951 + through 1983 is covered unless it is: +

+
    +
  • +
    +
    •
    +
    +

    subject to a retirement system established by a law of the U.S.;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    otherwise specifically excluded by Section 210(a) of the Social Security Act; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    excluded by some other provision of law, (e.g., student services or services performed + outside the U.S. by an alien). +

    + +
    +
    +
    • +
+
+
+ +
+
+

B. POLICY -- GENERAL +

+
+
+

The 1983 Amendments provide coverage on or after 1/1/84 to Federal civilian employees + (including the employees of Federal instrumentalities) who on or after that date: +

+
    +
  1. +
    +
    1. 
    +
    +

    Are hired for the first time.

    + +
    +
    +
    2. +
  2. +
    +
    2. 
    +
    +

    Return to Federal employment after a separation of 365 days or more.

    + +

    EXCEPTION:

    + +

    Coverage is not extended to those employees who previously held positions not covered + under Social Security and who: +

    + +
      +
    • +
      +
      •
      +
      +

      return to noncovered Federal service after a detail or transfer to an international + organization listed in RS 01901.400B.; or +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      return to noncovered Federal service from service with the American Institute in Taiwan; + or +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      exercise reemployment rights after service as a member of the uniformed service; or

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      return to noncovered Federal service after employment with an Indian tribal government.

      + +
      +
      +
      • +
    + +
    +
    +
    3. +
  3. +
    +
    3. 
    +
    +

    Return to Federal employment after a separation of less than 366 days and prior employment + was subject to Social Security coverage and taxation under prior law. +

    + +
    +
    +
    4. +
  4. +
    +
    4. 
    +
    +

    Elect the Federal Employees' Retirement System (FERS) rather than the Civil Service + Retirement System (CSRS). +

    + +
    +
    +
    5. +
+
+
+ +
+
+

C. POLICY -- SPECIAL RULES +

+
+
+
+
+

1. Federal Officials +

+
+
+

Service is covered if performed by:

+
    +
  1. +
    +
    a. 
    +
    +

    The President and Vice President of the United States;

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Individuals placed in the Executive Schedule under sections 5312 through 5317 of title + 5, U.S. Code. (Includes level IV positions as cabinet heads, sub-cabinet members, + agency top staff and commission members.); +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Noncareer appointees in the Senior Executive Service and noncareer members of the + Senior Foreign Service; +

    + +
    +
    +
    4. +
  4. +
    +
    d. 
    +
    +

    Individuals appointed by the President of the United States (or a designee) or the + Vice President of the United States under sections 105(a)(1), 106(a)(1), or 107(a)(1) + or (b)(1) of title 3, U.S. Code if the maximum rate of basic pay for the position + is at or above the rate for Level V of the Executive Schedule. (Includes the White + House Office staff, the Office of Administration staff, the Vice President's staff + and the Domestic Policy Staff); +

    + +
    +
    +
    5. +
  5. +
    +
    e. 
    +
    +

    The Chief Justice of the United States, an Associate Justice of the Supreme Court, + a U.S. Magistrate, a referee in bankruptcy, a U.S. Bankruptcy judge, or a judge of: +

    + +
      +
    • +
      +
      •
      +
      +

      a U.S. Appeals Court,

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      a U.S. District Court,

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the U.S. Claims Court,

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the U.S. Court of International Trade, or

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the U.S. Tax Court (including special trial judges).

      + +
      +
      +
      • +
    + +
    +
    +
    6. +
  6. +
    +
    f. 
    +
    +

    All Members, Delegates, or Resident Commissioners of or to the Congress.

    + +
    +
    +
    7. +
+
+
+

NOTE: Some persons holding positions described above are career civil servants. They remain + subject to Social Security coverage when they return to their permanent positions. +

+ +
+
+
+
+
+
+

2. Employees of the Legislative Branch +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    Generally, legislative branch employees are covered under Social Security unless they + are covered under the CSRS or certain other retirement systems for employees of the + Federal government. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    The legislative branch includes:

    + +
      +
    • +
      +
      •
      +
      +

      Congress, including the Senate and the House of Representatives; and

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      the Architect of the Capitol, the United States Botanical Gardens, the General Accounting + Office, the Government Printing Office, the Library of Congress, the Office of Technology + Assessment, the Congressional Budget Office, and the Copyright Royalty Tribunal. +

      + +
      +
      +
      • +
    + +
    +
    +
    3. +
+
+
+
+
+

3. Reemployed Annuitants +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    Services performed by reemployed CSRS annuitants are excluded from OASDI Social Security + coverage but such services are subject to Hospital Insurance coverage. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    For cases involving FERS reemployed annuitants and vested CSRS annuitants (employees + with at least 5 years under CSRS who elect FERS while in employment status), refer + individuals to their personnel office to determine how the services are treated. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Services performed by reemployed annuitants who have an approved waiver of offset + under the Federal Employees Pay Comparability Act are covered under Social Security. + The employing agency requests the waiver from the Office of Personnel Management in + emergency situations or when there is a severe recruiting difficulty. See References + in Section E of this section for more information regarding waiver of offsets for + reemployed annuitants. +

    + +
    +
    +
    4. +
+
+
+
+
+

4. Retired Federal Judges and Justices +

+
+
+

Three Social Security amendments affect coverage for retired Federal judges. They + are: +

+
    +
  1. +
    +
    a. 
    +
    +

    P.L. 98-21 amended the Act so that remuneration paid after 12/31/83 for services of + retired Federal judges and justices is covered. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    P.L. 98-118 amended the Act so that remuneration paid after 12/31/85 for services + of retired Federal judges and justices is covered. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    P.L.99-272 further amended the treatment of services performed by retired Federal + judges and justices to exempt from coverage all remuneration for services performed + after 12/31/83. +

    + +
    +
    +
    4. +
+

As a consequence, remuneration for services of retired Federal judges and justices + is totally excluded from employment. +

+
+
+
+
+

5. Student Employees with U.S. Army Engineers +

+
+
+

Section 2360 of the Armed Forces Act (title 10) provides for the U.S. Army Corps of + Engineers Research and Development Laboratories to contract for seasonal or part-time + student employment to perform services as aides in their laboratories. +

+

The services of these students are not covered for Social Security or CSRS purposes.

+

These students are also excluded from self-employment coverage because they are not + rendering services in a trade or business, nor are they deemed to be self-employed. +

+
+
+
+
+

6. Federal Employees Transferred Temporarily to International Organizations +

+
+
+
+
+

a. Prior to 1/1/95 +

+
+
+

All services performed in the employ of an international organization (as described + in RS 01901.400) are excluded from employment for Social Security coverage purposes. This provision + applies to civilian as well as Federal employees. +

+

Coverage Within the U.S. -- Those performing services for an international organization within the U.S. are + considered self-employed because they provide services in a trade or business. Income + from a trade or business is self-employment income. +

+

Coverage Outside the U.S. -- Service for an international organization outside the U.S. is excluded from coverage. +

+
+
+
+
+

b. Effective 1/1/95 +

+
+
+

Coverage Within the U.S. -- Services performed within the U.S. for an international organization by FERS and FSPS + employees are covered as employment with the Federal agency from which the employees + are temporarily transferred. +

+

Coverage Outside the U.S. -- All services performed for an international organization (as described in RS 01901.400) after 12/31/94 by Federal employees participating in the Federal Employees' Retirement + System (FERS) or the Foreign Service Pension System (FSPS) who temporarily transfer + to that organization may now be considered employment when performed outside the U.S. + if: +

+
    +
  1. +
    +
    1. 
    +
    +

    immediately before the transfer the worker performed service with a Federal agency + that meets the definition of employment under the Act, and +

    + +
    +
    +
    2. +
  2. +
    +
    2. 
    +
    +

    upon separation from the international organization, the worker may return to the + Federal agency they previously worked for. +

    + +
    +
    +
    3. +
+

Such services are covered as employment with the Federal agency from which the Federal + employees are transferred. +

+
+
+
+
+
+
+

7. Other Excluded Services +

+
+
+

Service is excluded from all coverage when performed as:

+
    +
  • +
    +
    •
    +
    +

    an inmate in a Federal penal institution (RS 01901.560); +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    a student in a Federal hospital other than medical or dental interns or residents + in training; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    an emergency employee (temporary services during fire, hurricane, earthquake or similar + emergencies); or +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    an individual excluded by other provisions of law such as a foreign student or cultural + exchange visitor. +

    + +
    +
    +
    • +
+
+
+
+
+ +
+
+

D. POLICY -- DETERMINATION OF COVERAGE +

+
+
+

FOs, PCs and OCO do not determine whether a Federal employee is subject to Social + Security coverage. If it appears the employing agency's determination is incorrect, + follow RS 01901.380. +

+
+
+ +
+
+

E. References +

+
+
+
    +
  • +
    +
    •
    +
    +

    5 CFR 553—Federal Regulations on Reemployment of Civilian Retirees to Meet Exceptional + Employment Needs +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    CSRS and FERS Handbook, Section 100A2.1-2, Treatment of Pay When Annuity Continues + under Exceptions +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Questions and Answers for Reemployment of Civilian Retirees to Meet Exceptional + Employment Needs +

    + +
    +
    +
    • +
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901340
RS 01901.340 - Federal Civilian Employment - 06/14/2024
+Batch run: 06/14/2024
+Rev:06/14/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901400.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901400.html new file mode 100644 index 00000000..c56976aa --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901400.html @@ -0,0 +1,1178 @@ + + +SSA - POMS: RS 01901.400 - Employee of a Foreign Government, Instrumentalities of a Foreign Government, and International Organizations - 10/31/2008 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 10/31/2008 - Present + Previous | Next +
+
+
+

TN 37 (11-06)

+

RS 01901.400 Employee of a Foreign Government, Instrumentalities of a Foreign Government, and International + Organizations +

+ + +
+
+

CITATIONS:

+
+
+ +
Sections 210(a)(11) + , (12) + and (15) + of the Social Security Act; +
+ +
22 USC 288;
+ +
Regulation No.4, Secs. 404.1032 + , 404.1033 + and 404.1034 + . +
+ +
+
+
+
+

A. Policy +

+
+
+
+
+

1. Foreign Government +

+
+
+

Service performed for a foreign government is excepted from employment.

+
+
+
+
+

2. Instrumentalities of Foreign Government +

+
+
+

Service performed for an instrumentality of a foreign government is excepted from + employment when: +

+
    +
  • +
    +
    •
    +
    +

    the employer is wholly owned by the foreign government;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the service is similar to that done in foreign countries by employees of the U.S. + government or of a U.S. instrumentality; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the Secretary of State certifies to the Secretary of the Treasury that the foreign + government or instrumentality grants an equivalent exemption for similar work performed + in the foreign country by employees of the U.S. Government or instrumentality. +

    + +
    +
    +
    • +
+
+
+
+
+

3. International Organizations +

+
+
+

Service performed for an international organization is excepted from employment when:

+
    +
  • +
    +
    •
    +
    +

    the organization is a public international organization in which the U.S. participates + under treaty or congressional authorization; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the organization has been designated by presidential order for privileges, exemptions, + and immunities provided in the International Organizations Immunities Act; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the designation is still in effect and all conditions and limitations in the designation + are met. +

    + +
    +
    +
    • +
+
+
+
+
+

4. Coverage of U.S. Citizens +

+
+
+

A U.S. citizen employed in the U.S. by a foreign government, its instrumentality, + or an international organization, is deemed to be self-employed. (RS 01802.050) +

+
+
+
+
+ +
+
+

B. List of Excepted International Organizations +

+
+
+

The following is a list of International Organizations for which work is excepted + from coverage: +

+
    +
  • +
    +
    •
    +
    +

    African Development Bank

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    African Development Fund

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    African Union

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Asian Development Bank

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Border Environment Cooperation Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Caribbean Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Commission for Environmental Cooperation

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Commission for Labor Cooperation

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Commission for the Study of Alternatives to the Panama Canal

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Commission of European Communities

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Council of Europe in Respect of the Group of States Against Corruption (GRECO)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Customs Cooperation Council

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    European Bank for Reconstruction and Development

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    European Central Bank

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    European Space Agency

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Food and Agriculture Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Global Fund to Fight AIDS, Tuberculosis and Malaria

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Hong Kong Economic and Trade Offices

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Inter-American Defense Board

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Inter-American Development Bank

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Inter-American Institute of Agricultural Sciences

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Inter-American Investment Corporation

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Inter-American Statistical Institute

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Intergovernmental Committee for European Migration

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Intergovernmental Maritime Consultative Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Atomic Energy Agency

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Bank for Reconstruction and Development

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Boundary and Water Commission - U.S. and Mexico

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Centre for Settlement of Investment Disputes

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Civil Aviation Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Coffee Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Committee of the Red Cross

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Cotton Advisory Committee

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Cotton Institute

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Development Association

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Development Law Institute

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Fertilizer Development Center

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Finance Corporation

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Food Policy Research Institute (limited privileges)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Fund for Agricultural Development

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Hydrographic Bureau

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Joint Commission - U.S. and Canada

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Labor Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Maritime Satellite Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Monetary Fund

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Secretariat for Volunteer Service

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Telecommunication Union

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Telecommunications Satellite Organization (INTELSAT)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Union for Conservation of Nature and Natural Resources

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Wheat Advisory Committee (International Wheat Council)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Interparliamentary Union

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Israel-U.S. Binational Industrial Research and Development Foundation

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Korean Peninsula Energy Development Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Multinational Force and Observers

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Multilateral Investment Guarantee Agency

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    North American Development Bank

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    North Pacific Anadromous Fish Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    North Pacific Marine Science Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Organization for Economic Cooperation and Development

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Organization for the Prohibition of Chemical Weapons

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Organization of African Unity (OAU)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Organization of American States (includes Pan American Union)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Organization of Eastern Caribbean States

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Pacific Salmon Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Pan American Health Organization (includes Pan American Sanitary Bureau)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Preparatory Commission of the International Atomic Energy Agency

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    South Pacific Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    United International Bureau for the Protection of Intellectual Property (BIRPI)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    United Nations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    United Nations Educational, Scientific and Cultural Organization (UNESCO)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    United Nations Industrial Development Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    United States-Mexico Border Health Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Universal Postal Union

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    World Health Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    World Intellectual Property Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    World Meteorological Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    World Tourism Organization

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    World Trade Organization

    + +
    +
    +
    • +
+
+
+ +
+
+

C. List of Non-Excepted International Organizations +

+
+
+

The following is a list of International Organizations for which work is not excepted + from coverage: +

+
    +
  • +
    +
    •
    +
    +

    Great Lakes Fishery Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Inter-American Tropical Tuna Commission

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Criminal Police Organization (INTERPOL)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    International Pacific Halibut Commission

    + +
    +
    +
    • +
+
+
+ +
+
+

D. Procedure +

+
+
+

If an organization is not listed in RS 01901.400B. or RS 01901.400C., ask the RO to contact OISP, Office of Earnings and Program Integrity Policy. Explain + why the determination is necessary. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901400
RS 01901.400 - Employee of a Foreign Government, Instrumentalities of a Foreign Government, and International Organizations - 10/31/2008
+Batch run: 07/03/2014
+Rev:10/31/2008
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901500.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901500.html new file mode 100644 index 00000000..084aef2d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901500.html @@ -0,0 +1,314 @@ + + +SSA - POMS: RS 01901.500 - Distribution, Delivery and Vending of Newspapers and Magazines - 10/24/2002 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 10/24/2002 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.500 Distribution, Delivery and Vending of Newspapers and Magazines +

+ + +
+
+

CITATIONS:

+
+
+
Section 210(a)(14) of the Social Security + Act; +
+
Regulation No.4, Sec. 404.1030
+
+
+
+
+

A. POLICY -- EFFECTIVE 1996 AND LATER +

+
+
+

Under the Small Business Jobs Protection Act of 1996, all individuals engaged in the + business of distributing newspapers and/or shopping news are considered direct sellers. +

+

Therefore, beginning 1/1/96, earnings received by these individuals are self-employment + income. +

+
+
+ +
+
+

B. POLICY -- PRIOR TO 1996 +

+
+
+

All services performed by news vendors in the retail sales of newspapers or magazines + to consumers are excepted from coverage when the items are sold at a fixed price and + compensation is based on the excess of such price over the cost for the product. +

+

Services in delivery and distribution of newspapers and shopping news (including home + delivery) are excluded from coverage when performed by a person under age 18. +

+

News vendors age 18 and older are considered self-employed.

+
+
+ +
+
+

C. REFERENCE +

+
+
+

For instructions on the treatment of these earnings, see RS + 01802.232. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901500
RS 01901.500 - Distribution, Delivery and Vending of Newspapers and Magazines - 10/24/2002
+Batch run: 07/03/2014
+Rev:10/24/2002
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901520.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901520.html new file mode 100644 index 00000000..ca32a67d --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901520.html @@ -0,0 +1,484 @@ + + +SSA - POMS: RS 01901.520 - Nonbusiness Work - 06/14/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/14/2024 - Present + Previous | Next +
+
+
+

TN 58 (06-24)

+

RS 01901.520 Nonbusiness Work +

+ + +
+
+

CITATIONS:

+
+
+
+ Section 210(a)(3)(B) of the Social + Security Act; +
+
Regulation No.4, + Sec. 404.1058(a). +
+
+
+
+
+

A. DEFINITION OF NONBUSINESS WORK +

+
+
+

Nonbusiness work:

+
    +
  • +
    +
    •
    +
    +

    is work not in the course of the employer's trade or business;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    does not promote or advance the trade or business of the employer;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    does not include domestic service in a private home of the employer or on a farm; + and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    is never work for a corporation. +

    + +
    +
    +
    • +
+

 

+
+
+ +
+
+

B. TYPES OF NONBUSINESS WORK +

+
+
+

Types of nonbusiness work are as follows:

+
    +
  • +
    +
    •
    +
    +

    Work of carpenters and other artisans or common laborers engaged in the repair, modernization, + or construction of the employer’s private home; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Work which does not constitute domestic service because not performed in or about + the private home of the employer, e.g., work of a companion hired by an institutionalized + patient or by their guardian, family or friends; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Work performed in connection with the employer’s hobby or hobbies;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Work performed in connection with the employer’s recreation, e.g., work performed + in the safekeeping, overhauling, and repairing of boats or automobiles so used; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Work of campaign workers employed by a candidate for public office;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Work of individual’s hired by the owner of a cemetery plot, or by a member of a family + owning a family plot, or by friends to keep the lot in order or to give “special care”; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Other nondomestic work such as work of people employed in connection with the social + life of the employer and their family and work of musicians, pall bears, etc., hired + by the friends, family, or estate of a decedent. +

    + +
    +
    +
    • +
+
+
+ +
+
+

C. POLICY +

+
+
+
+
+

1. Beginning January 1, 1978 +

+
+
+

The 1977 amendments impose a cash-pay test of $100 in any calendar year, subsequent + to 1977, for determining whether remuneration for nonbusiness work is “wages.” Therefore, + an employee must be paid at least $100 in a calendar year to be considered for coverage. +

+
+
+
+
+

2. 1955 Through 1977 +

+
+
+

Effective January 1, 1955, nonbusiness work performed by an employee is covered under + Social Security. The 1954 amendments eliminate the regularity-of-employment test. + However, the $50 cash pay test (the wage exclusion) is retained. +

+
+
+
+
+

3. 1951 Through 1954 +

+
+
+

Nonbusiness work performed in a calendar quarter is covered provided the employee + meets the “regularity-of-employment” and “cash pay” tests. +

+

The cash pay test is pay of $50 or more in a calendar quarter. +

+

Regularity-of-employment is met when the worker performs nonbusiness work on at least part of 24 given days + in a calendar quarter or the preceding calendar quarter. +

+

Nonbusiness work in a farm operation is not covered unless the agricultural labor test is met. +

+
+
+
+
+

4. Before 1951 +

+
+
+

All nonbusiness work is excluded from coverage.

+
+
+
+
+ +
+
+

D. REFERENCE +

+
+
+

RS 01402.270, Services Not in the Course of the Employer’s Trade or Business +

+

 

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901520
RS 01901.520 - Nonbusiness Work - 06/14/2024
+Batch run: 06/14/2024
+Rev:06/14/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901540.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901540.html new file mode 100644 index 00000000..43d0c410 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901540.html @@ -0,0 +1,1134 @@ + + +SSA - POMS: RS 01901.540 - Service for Nonprofit Organizations - 08/29/2008 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 08/29/2008 - Present + Previous | Next +
+
+
+

TN 29 (06-05)

+

RS 01901.540 Service for Nonprofit Organizations +

+ + +
+
+

CITATIONS:

+
+
+ +
Public Law 98-21; Regulation No. 4, Section 404.1025 + +
+ +
+
+
+
+

A. Definition – Tax Exempt Nonprofit Organization +

+
+
+

As described in section 501(c)(3) of the Internal Revenue Code, an organization may + qualify for exemption from Federal income tax if it is organized and operated exclusively + for one or more of the following purposes: religious, charitable, scientific, literary, + educational, testing for public safety, fostering national or international amateur + sports competition (only if none of its activities involve providing athletic facilities + or equipment), or the prevention of cruelty to children or animals. +

+

Qualifying organizations include nonprofit old-age homes, parent-teacher associations, + charitable hospitals or other charitable organizations, Alumni associations, schools, + chapters of the Red Cross or Salvation Army, Boys’ or Girls’ clubs and churches. +

+
+
+ +
+
+

B. Policy - Social Security Coverage +

+
+
+
+
+

1. January 1, 1984 Through Present +

+
+
+

Section 102 of the 1983 Social Security Amendments provides mandatory coverage under + Social Security for services performed by employees of nonprofit organizations beginning + January 1, 1984. +

+
+
+
+
+

2. 1951 Through 1983 +

+
+
+

Prior to January 1, 1984, nonprofit organizations could waive the Social Security + exemption to secure coverage. +

+
+
+
+
+

3. Before 1951 +

+
+
+

Service for 501(c)(3) nonprofit organizations is not covered.

+
+
+
+
+ +
+
+

C. Policy - Waiver Certificates (Prior to January 1, 1984) +

+
+
+
+
+

1. Waiver Certificate +

+
+
+

The 1950 legislation gave tax exempt organizations the option to waive their tax exempt + status by: +

+
    +
  • +
    +
    •
    +
    +

    filing a waiver certificate (Form SS-15) and a List of Concurring Employees (Form + SS-15a) with the Internal Revenue Service; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    certifying that at least two-thirds of its employees, (determined on the basis of + facts as of the filing date of the SS-15) concurred in the filing of the SS-15. +

    + +
    +
    +
    • +
+
+
+
+
+

2. Deemed Coverage +

+
+
+

If, after 6/73, the organization did not file a waiver certificate, but paid Social + Security taxes for employees for three or more consecutive calendar quarters, the + employer is deemed to have filed a waiver effective with the first day of the quarter + for which payments were made. +

+
+
+
+
+

3. Effective Date +

+
+
+

For waivers filed:

+
+
+

a. Before January 1, 1966 +

+
+
+

The effective date of coverage is the first day of the quarter following the quarter + in which the SS-15 is filed. +

+
+
+
+
+

b. After December 31, 1965 +

+
+
+

The SS-15 may be effective with any of these dates:

+
    +
  • +
    +
    •
    +
    +

    first day of the quarter of filing;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    first day of the calendar quarter following the quarter of filing; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    first day of any of 20 calendar quarters immediately preceding the calendar quarter + of filing. +

    + +
    +
    +
    • +
+
+
+
+
+
+
+

4. Mandatory Coverage +

+
+
+

Services performed by all employees hired after the effective date of the certificate + are mandatorily covered. +

+
+
+
+
+

5. Termination of Waiver +

+
+
+

Prior to 1983, 501(c)(3) nonprofit employers could terminate coverage for their employees + under the following conditions: +

+
    +
  1. +
    +
    a. 
    +
    +

    The waiver is in effect for 8 years before a termination can be filed; and

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    There is a 24-month waiting period before the termination becomes effective.

    + +
    +
    +
    3. +
+
+
+

NOTE: Authority for termination of waiver is contained in the Internal Revenue Code. +

+ +
+
+

IRS has jurisdiction with regard to any termination activity.

+

Terminations are no longer possible. Employees of organizations that terminated coverage + become mandatorily covered beginning January 1, 1984. +

+
+
+
+
+

6. Forms +

+
+
+
+
+

a. Current +

+
+
+

IRS Form 1023 —Application for Recognition of Exemption Under Section 501(c)(3) of the Internal + Revenue Code is the form used to obtain an appropriate ruling or determination letter from the + IRS to recognize an organization’s exemption from Federal income tax. +

+
+
+
+
+

b. Prior to January 1, 1984 +

+
+
+
    +
  • +
    +
    •
    +
    +

    SS-15 - Certificate Waiving Exemption from Taxes under FICA is the form a 501(c)(3) nonprofit organization used to waive its tax exemption and + cover its employees under Social Security prior to mandatory coverage. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    SS-15a - List of Concurring Employees that contains the signature, address, and Social Security number of each employee + who concurs with the filing of the SS-15. +

    + +
    +
    +
    • +
+
+
+

NOTE: Organizations could amend the SS-15a to include additional concurring employees + at any time within 24 months after the calendar quarter in which the waiver is filed. +

+ +
+
+
+
+
+
+
+
+ +
+
+

D. List of Social Security Amendments +

+
+
+

The following is a chronological summary of amendments that affect the coverage of + services performed for 501(c)(3) organizations: +

+
+
+

1. 1954 +

+
+
+

These amendments modify the time limitation for the filing of a supplemental list + of concurring employees. Employers have up to 24 months from the end of the first + calendar quarter for which the certificate is filed. +

+

Prior to these changes, employers filed SS-15 certificates and reported wages of employees + without the concurring list of employees. +

+

Congress made special provisions for validation of wages reported in error.

+
+
+
+
+

2. 1956 +

+
+
+

These amendments extend the validation period from 1951 through July 31, 1956 for + correcting erroneously reported wages. +

+
+
+
+
+

3. 1957 +

+
+
+

These amendments provide for the validation of wages reported by organizations that + did not file a waiver certificate. +

+
+
+
+
+

4. 1958 +

+
+
+

These amendments permit organizations to amend their certificates to elect retroactive + coverage, but no earlier than January 1, 1956. +

+

Also, employees could be divided into two groups, those covered by a State retirement + system, and those who are not. +

+

Each group determines if the two-thirds concurrence is met in the filing of the certificate.

+
+
+
+
+

5. 1960 +

+
+
+

Congress revoked the two-thirds employee concurrence requirement when filing a waiver.

+

The period for validation of pay erroneously reported as self-employment income is + extended from 1955 through 1961. +

+
+
+
+
+

6. 1965 +

+
+
+

These amendments permit an organization to elect up to five years retroactive coverage. + The waiver certificate can be effective on the first day of any of twenty calendar + quarters preceding the quarter of filing. +

+

The validation period for erroneously reported wages is extended to 1980 because of + continual problems of erroneous reporting by employers. +

+
+
+
+
+

7. 1976 +

+
+
+

By 1976, many nonprofit organizations were paying Social Security taxes without filing + waiver certificates. On finding that taxes were not due, large refunds of taxes were + obtained and coverage was eliminated. +

+

The 1976 Amendments provide for constructive filing of waivers in certain cases where + Social Security taxes are paid for 3 or more consecutive calendar quarters beginning + with or after the September 1973 quarter. +

+
    +
  • +
    +
    •
    +
    +

    Under constructive filing, the organization is deemed to have waived its exempt status + if taxes are paid for three consecutive quarters unless the organization obtains a + refund before 9/9/76. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    If the organization obtained a refund before 9/9/76, then the organization had until + 4/17/77 to file an actual waiver certificate and a list of all employees who wanted + their coverage reinstated. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Organizations not obtaining a refund before 9/9/76 are deemed to have filed a valid + waiver covering all employees. +

    + +
    +
    +
    • +
+
+
+
+
+

8. 1977 +

+
+
+

The 1977 Amendments:

+
    +
  • +
    +
    •
    +
    +

    Provide tax relief for employers by:

    + +
      +
    • +
      +
      –
      +
      +

      forgiving the tax liability of organizations through 6/30/77 when the employer stopped + paying taxes before 10/19/76 because no waiver certificates were filed. +

      + +
      +
      +
      • +
    • +
      +
      –
      +
      +

      extending the time to 3/31/78 to file a waiver for employers who received a refund.

      + +
      +
      +
      • +
    + +
    +
    +
    • +
+
    +
  • +
    +
    •
    +
    +

    The amendments also provide that taxes paid while the employer is waiting for an IRS + ruling on its 501(c)(3) status do not constitute constructive filing. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Also, the employee could file a claim by 4/15/80 to receive credit for any part of + the period in which contribution payments are forgiven but contributions have been + made. +

    + +
    +
    +
    • +
+
+
+
+
+ +
+
+

E. List of Organizations Which May Be Exempt from Income Tax under 501(a) of the Internal + Revenue Code +

+
+
+
    +
  • +
    +
    •
    +
    +

    501(c)(1) - Corporations organized under an Act of Congress (including Federal Credit + Unions) +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(2)--Title-holding corporations for single parents

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(3) - Religious, educational, charitable, scientific, literary, testing for + public safety, to foster national or international amateur sports competition, or + prevention of cruelty to children or animals organizations +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(4)--Civil leagues and social welfare organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(5)--Labor, agricultural and horticultural organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(6) - Business leagues, chambers of commerce, real estate boards, boards of + trade, or professional football leagues +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(7) - Social and recreational clubs

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(8) - Fraternal beneficiary societies and associations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(9) - Voluntary employees' beneficiary associations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(10)--Domestic fraternal societies

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(11) - Teachers' retirement fund associations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(12)--Local benevolent life insurance associations, mutual irrigation and telephone + companies and like organizations +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(13) - Cemetery companies

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(14)--Credit unions and other mutual financial organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(15)--Mutual insurance companies (other than life) or associations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(16) - Cooperative organizations to finance crop operations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(17) - Supplemental unemployment benefit trusts

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(18) - Employee funded pension trust (created before 6/25/59)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(19)--Veterans' organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(20)--Group legal services plan organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(21)--Black lung benefit trusts

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(22) – Withdrawal liability payment fund

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(23) – Veterans organization (created before 1880)

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(25)--Title-holding corporations or trusts for multiple parents

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(26) – State-sponsored high-risk health coverage organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(27) – State-sponsored workers’ compensation reinsurance organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(c)(28) – National railroad retirement investment trust

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(d) - Religious and Apostolic associations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(e) – Cooperative hospital service organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(f) – Cooperative service organizations of operating educational organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(k) – Child care organizations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    501(n) – Charitable risk pools

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    521(a) - Farmers' cooperative associations

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    527 – Political organizations.

    + +
    +
    +
    • +
+
+
+ +
+
+

F. References/Resources +

+
+
+
    +
  • +
    +
    •
    +
    +

    IRS Publication 557, Tax Exempt Status for Your Organization: + http://www.irs.gov/pub/irs-pdf/p557.pdf

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    SSA Publication No. 05-10027, If You Work for a Nonprofit + Organization: https://www.ssa.gov/pubs/EN-05-10027.pdf +

    + +
    +
    +
    • +
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901540
RS 01901.540 - Service for Nonprofit Organizations - 08/29/2008
+Batch run: 04/25/2019
+Rev:08/29/2008
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901580.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901580.html new file mode 100644 index 00000000..074ae458 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901580.html @@ -0,0 +1,297 @@ + + +SSA - POMS: RS 01901.580 - Railroad Employment - 11/02/2004 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 11/02/2004 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.580 Railroad Employment +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(9) of the Social Security Act; +
+ +
Regulation No.4, Sec. 404.1027 +
+ +
+
+
+
+

A. Policy +

+
+
+

Work covered under the Railroad Retirement Act (RRA) is excluded from Social Security + coverage. +

+
+
+ +
+
+

B. Reference +

+
+
+

For guidelines on coordinating railroad employment information with the Railroad Retirement + Board, see RS 01600.000. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901580
RS 01901.580 - Railroad Employment - 11/02/2004
+Batch run: 04/18/2025
+Rev:11/02/2004
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901600.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901600.html new file mode 100644 index 00000000..119b9fe0 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901600.html @@ -0,0 +1,649 @@ + + +SSA - POMS: RS 01901.600 - Ministers and Members of Religious Orders - 06/26/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/26/2024 - Present + Previous | Next +
+
+
+

TN 59 (06-24)

+

RS 01901.600 Ministers and Members of Religious Orders +

+ + +
+
+

CITATIONS:

+
+
+ +
Social Security Act, Section 210(a)(8)(A); +
+ +
Regulation No.4, Sec. 404.1023 +
+ +
+
+
+
+

A. Description of Terms +

+
+
+
+
+

1. Ordained, Licensed or Commissioned +

+
+
+

This term describes procedures followed by recognized churches or church denominations + to vest ministerial status on individuals who meet the requirements of the church. +

+
+
+
+
+

2. In the Exercise of the Ministry +

+
+
+

This term is described in the following manner:

+
    +
  1. +
    +
    a. 
    +
    +

    The conduct of religious worship and the ministration of sacerdotal functions (relating + to or characteristic of a priest or the priesthood). The tenets and practices of the + religious body constituting the church or church denomination determine these functions + and duties. +

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Service performed in the control, conduct, and maintenance of a religious organization + under the authority of a religious body constituting a church or church denomination. + Such a religious organization includes an integral agency of a religious organization. +

    + +

    These services relate directly to directing, managing, or promoting the activities + of the organization. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Service of a type described in RS 01901.600A.2.b., performed for an organization that is neither: +

    + +
      +
    • +
      +
      •
      +
      +

      a religious body constituting a church or church denomination; nor

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      an organization operated as an integral agency of such a religious organization when + service is performed as “assignment or designation” by the church or church denomination. +

      + +
      +
      +
      • +
    + +
    +
    +
    4. +
+

REMINDER: “Assignment or designation” does not include routine assistance given to the minister + seeking a new position of service. +

+
+
+
+
+

3. Not in the Exercise of the Ministry +

+
+
+

Service as a chaplain is not considered being in the exercise of the ministry when + performed: +

+
    +
  • +
    +
    •
    +
    +

    in the Armed Forces, such as performed as an officer in the uniformed service; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    a governmental (Federal, State or local) entity, such as performed as a civil servant.

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    in a government-owned and operated hospital (However, services at a church-related + hospital or health and welfare institution, or a private nonprofit hospital are considered + to be part of the ministry and are considered qualifying services.) +

    + +
    +
    +
    • +
+
+
+
+
+

4. In Exercise of Duties Required by the Order +

+
+
+

Generally, any duty required by the order, not including service performed in an employment + relationship with a third party not affiliated with the order or its supervisory church, + is considered to be in the exercise of duties required by the order. +

+
+
+
+
+ +
+
+

B. Policy--Services +

+
+
+
+
+

1. Services Excluded from Employment +

+
+
+

Services performed by ministers and members of religious orders who are not under + a vow of poverty have always been excluded from coverage as employment when performed + as: +

+
    +
  • +
    +
    •
    +
    +

    a duly ordained, commissioned, or licensed minister of a church performing service + in the exercise of their ministry, or +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    a member of a religious order in the exercise of the duties required by the order.

    + +
    +
    +
    • +
+
+
+
+
+

2. Coverage for Ministerial Services +

+
+
+

Services performed by ministers are deemed to be self-employment for Social Security + coverage purposes, unless the minister has timely applied for and received an exemption + from SECA (Self-Employment Contributions Act) taxes. +

+

However, ministers receive Form W-2 (Wage and Tax Statement) from the church, order, + or other employer for which they perform services. The Form W-2 should not show Social + Security and Medicare wages or taxes. +

+

NOTE: When the income for ministers is posted to the Master Earnings File as both self-employment + earnings and non-covered wages, a special payment also must be posted. See RS 02505.120D.

+
+
+
+
+

3. Chaplains +

+
+
+
    +
  1. +
    +
    a. 
    +
    +

    Service of chaplains in the Uniformed Services is covered since 01/01/57.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    Service performed by a duly ordained, commissioned, or licensed minister as a chaplain + for a privately owned and operated organization is excepted from employment. The chaplain + is deemed to be self-employed. +

    + +
    +
    +
    3. +
  3. +
    +
    c. 
    +
    +

    Service performed by a duly ordained, commissioned, or licensed minister as a chaplain + in the employ of the U.S., (including the Armed Services), wholly owned instrumentality + of the U.S., the District of Columbia, a State or local governmental entity, a foreign + government, or any of their political subdivisions, is not considered in the exercise + of the ministry. Rather, it is considered work performed in the employ of the appropriate + governmental entity and is employment for Social Security purposes. +

    + +
    +
    +
    4. +
+
+
+
+
+

4. Status of Other Individuals as Ministers +

+
+
+
+
+

a. Christian Science practitioners and readers +

+
+
+

Christian Science practitioners and readers have the status of ordained, commissioned + or licensed ministers and are deemed to be self-employed. +

+
+
+
+
+

b. Rabbis and cantors +

+
+
+

Rabbis and cantors are considered ordained ministers and are deemed to be self-employed.

+

Effective 01/01/82, a cantor is treated as an ordained minister if the cantor and + the congregation agree on the relationship. +

+
+
+
+
+

c. Salvation Army officers +

+
+
+

Salvation Army officers are considered commissioned officers. This is equivalent to + ordained ministers. +

+
+
+
+
+

d. Service of missionaries, domestic or foreign +

+
+
+

Service of missionaries, domestic or foreign, when performed by a duly ordained, commissioned, + or licensed minister for that missionary organization is excluded from employment + and is deemed to be self-employment. +

+

Even though a missionary organization may not meet the definition of a church or religious + order, the service is still excluded as service in the exercise of the ministry. +

+
+
+
+
+
+
+ +
+
+

C. References +

+
+
+
    +
  • +
    +
    •
    +
    +

    RS 01802.060, Covered self-employment ministerial services. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    RS 01803.251 through RS 01803.253, Computing NESE for ministers. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    RS 01901.640, Vow of poverty.

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    IRS Publication 517, Social Security and Other Information for Members of the Clergy + and Religious Workers http://www.irs.gov/pub/irs-pdf/p517.pdf +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    IRS Publication 1828, Tax Guide for Churches and Religious Organizations http://www.irs.gov/pub/irs-pdf/p1828.pdf +

    + +
    +
    +
    • +
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901600
RS 01901.600 - Ministers and Members of Religious Orders - 06/26/2024
+Batch run: 06/26/2024
+Rev:06/26/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901620.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901620.html new file mode 100644 index 00000000..dee6b36a --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901620.html @@ -0,0 +1,375 @@ + + +SSA - POMS: RS 01901.620 - Election of Coverage by a Religious Order - 07/02/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 07/02/2024 - Present + Previous | Next +
+
+
+

TN 60 (07-24)

+

RS 01901.620 Election of Coverage by a Religious Order +

+ + +
+
+

CITATIONS:

+
+
+
Social Security Act, Section 210(a)(8)(A); +
+
Regulation + No.4, Sec. + 404.1024, 404.1046, + and 404.1071(b) +
+
+
+
+
+

A. Introduction +

+
+
+

A member of a religious order who takes a vow of poverty does not report any income + as SEI. To permit coverage for these members, the law provides an arrangement through + which the order may deem itself to be the employer of its active members and report + deemed wages for them. +

+
+
+ +
+
+

B. Policy +

+
+
+
+
+

1. General +

+
+
+

Members’ services are covered only if the order, or an autonomous subdivision of the + order, elects coverage. +

+
+
+
+
+

2. Election of Coverage +

+
+
+

The order elects coverage for all of its active members by filing a Certificate of + Election of Coverage (Form SS-16) with the IRS. The order can elect coverage for certain + vow-of-poverty members for a retroactive period up to 20 calendar quarters before + the quarter in which the order files the certificate. +

+
+
+
+
+

3. Deemed Wages +

+
+
+

The order reports the fair market value of the food, lodging, clothing, and other + perquisites (privileges) furnished to its members as deemed wages. +

+
+
+
+
+

4. Coverage of Members’ Services +

+
+
+

Services performed by all current and future active members of the order are covered. + Services performed by members of religious orders working outside the U.S. are covered + if: +

+
    +
  • +
    +
    •
    +
    +

    the order has elected coverage,

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the member is a U.S. citizen, or effective January 1, 1984, a resident alien, and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the individual remains a member of the order even though their services may be directed + by a third party outside the U.S., the right to direct and control remains with the + member's order within the U.S. +

    + +
    +
    +
    • +
+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901620
RS 01901.620 - Election of Coverage by a Religious Order - 07/02/2024
+Batch run: 07/02/2024
+Rev:07/02/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901660.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901660.html new file mode 100644 index 00000000..74ca3beb --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901660.html @@ -0,0 +1,400 @@ + + +SSA - POMS: RS 01901.660 - Employees of a Church or Qualified Church-Controlled Organization - 06/14/2010 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/14/2010 - Present + Previous | Next +
+
+
+

TN 30 (08-05)

+

RS 01901.660 Employees of a Church or Qualified Church-Controlled Organization +

+ + +
+
+

CITATIONS:

+
+
+ +
Social Security Act, Section 210(a)(8)(B) + ; +
+ +
Regulation No.4, Sec. 404.1026 + +
+ +
+
+
+
+

A. Policy +

+
+
+
+
+

1. General +

+
+
+

Any church or qualified church-controlled organization opposed to the payment of Social + Security and Medicare taxes for religious reasons can elect to exclude the services + of its employees from employment. +

+
+
+
+
+

2. Filing an Exemption +

+
+
+

Churches and church organizations make this election by filing two copies of IRS Form + 8274 http://www.irs.gov/pub/irs-pdf/f8274.pdf (Certification by Churches and Qualified Church - Controlled Organizations Electing + Exemption from Employer Social Security and Medicare Taxes). An organization in existence + on 09/30/84 had until 10/31/84 to elect exemption from participation. An organization + created after 09/30/84 must file Form 8274 before the first date on which a quarterly + employment tax return is due. +

+
+
+
+
+

3. Employee Coverage +

+
+
+

Where the exclusion is applicable, the services of the employees affected are treated + as services in a trade or business. All remuneration $100 or more in a tax year are + covered and must be reported as self-employment income. (See RS 01802.234 for a guide to reporting SE taxes and when such exclusions may apply.) +

+
+
+
+
+

4. Effective Date of Exclusion +

+
+
+

This exemption, when approved, applies to all services performed after 1983.

+
+
+
+
+ +
+
+

B. Definitions +

+
+
+
+
+

1. Church +

+
+
+

The term church includes conventions or associations of churches. It also includes + any elementary or secondary school that is controlled, operated, or principally supported + by a church or by a convention or association of churches. +

+
+
+
+
+

2. Qualified church-controlled organization +

+
+
+

Any church-controlled organization exempt from income tax under section 501(c)(3) + of the Internal Revenue Code, but does not include an organization which: +

+
    +
  • +
    +
    •
    +
    +

    offers goods, services or facilities for sale to the general public, other than on + an incidental basis or for a nominal charge, AND +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    normally receives more than 25% of its support from governmental sources and/or receipts + from admissions, sales of merchandise, services or facilities in related trade or + business activities. +

    + +
    +
    +
    • +
+
+
+
+
+ +
+
+

C. Reference +

+
+
+

RS 01901.540, See for treatment before 1984. +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901660
RS 01901.660 - Employees of a Church or Qualified Church-Controlled Organization - 06/14/2010
+Batch run: 07/03/2014
+Rev:06/14/2010
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901720.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901720.html new file mode 100644 index 00000000..07022ce8 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901720.html @@ -0,0 +1,487 @@ + + +SSA - POMS: RS 01901.720 - Student Services - 08/15/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 08/15/2024 - Present + Previous | Next +
+
+
+

TN 62 (08-24)

+

RS 01901.720 Student Services +

+ + +
+
+

CITATIONS:

+
+
+
Section 210(a)(10) of the Social Security + Act; +
+
Regulation No.4—Sec. 404.1028; + IRS Revenue Procedure 98-16; +
+
Social + Security Ruling 78-3; + AR 98-5(8) +
+
+
+
+
+

A. POLICY -- STUDENT EMPLOYMENT AFTER 1950 +

+
+
+

Beginning 1/1/51, service performed by a student is excepted from employment if performed:

+
    +
  • +
    +
    •
    +
    +

    for a school, college, or university, (or an auxiliary organization of a school, college, + or university), and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    by a student who is enrolled and regularly attending classes at that school, college, + or university. +

    + +
    +
    +
    • +
+

IMPORTANT: If the school, college, or university is operated by a State or local government, + the terms of the 218 coverage agreement between the State and SSA will determine whether + student services are excluded. (RS 01505.005) +

+
+
+ +
+
+

B. POLICY -- STUDENT EMPLOYMENT BEFORE 1951 +

+
+
+
+
+

1. School Not Exempt From Income Tax +

+
+
+

Service performed from 1940 through 1950 by students employed by a school, college, + or university not exempt from income tax, is excepted from employment if: +

+
    +
  • +
    +
    •
    +
    +

    the service is by a student enrolled and regularly attending class at the school; + and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    pay for the service does not exceed $45 for a calendar quarter exclusive of room, + board, and tuition furnished by the school. +

    + +
    +
    +
    • +
+

NOTE: Before 1940, this service is covered. +

+
+
+
+
+

2. School Exempt From Income Tax +

+
+
+

Service performed before 1951 by a student employed by a nonprofit school exempt from + income tax is excepted from employment on the same basis as any other employee of + that school. (See RS 01901.540 for nonprofit organizations.) +

+
+
+
+
+ +
+
+

C. DEFINITIONS +

+
+
+
+
+

1. Auxiliary Organization +

+
+
+

An auxiliary organization is organized and operated exclusively for the benefit of, + or to carry out the purpose of, the school, college, or university, and operated, supervised, or controlled by or in connection with the school, college, + or university. +

+
+
+
+
+

2. Student +

+
+
+

Use the following general criteria to determine if the employee is a student:

+
    +
  1. +
    +
    a. 
    +
    +

    Whether someone is a student depends on their relationship with the employer. If the + student's main purpose is pursuing a course of study rather than earning a livelihood, + SSA considers this person to be a student and their work is not considered employment. +

    + +

    Also, the student must carry at least a half-time academic workload.

    + +
    +
    +
    2. +
  2. +
    +
    b. 
    +
    +

    A worker is not considered a student if the individual is: +

    + +
      +
    • +
      +
      •
      +
      +

      eligible to participate in a retirement plan or annuity established or maintained + by the institution, or would be eligible to participate if age and service requirements + are met, or; +

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      eligible for reduced tuition, or;

      + +
      +
      +
      • +
    • +
      +
      •
      +
      +

      classified by the institution as a career employee.

      + +
      +
      +

      NOTE: Postdoctoral students, postdoctoral fellows, medical residents, and medical interns, + are not considered students because the services they perform are not incidental to, + and for the purpose of, participating in a course of study. +

      + +
      +
      + +
      +
      +
      • +
    + +
    +
    +
    3. +
+
+
+
+
+

3. Enrolled and Regularly Attending Classes +

+
+
+

The exclusion applies only during periods of regular school attendance, including + the regular academic year and summer session. The exclusion does not apply to work + done during school breaks of more than five weeks if the student is not attending + school. This is true even though the student was enrolled and regularly attending + classes in the school during the previous year and expects to return to school the + following year. Services performed on holidays, weekends, and between semesters falling + within the academic year when classes are not scheduled are excluded. +

+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901720
RS 01901.720 - Student Services - 08/15/2024
+Batch run: 08/15/2024
+Rev:08/15/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901740.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901740.html new file mode 100644 index 00000000..e77fb060 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901740.html @@ -0,0 +1,598 @@ + + +SSA - POMS: RS 01901.740 - Foreign Students, Exchange Visitors and International Cultural Exchange Visitors - 03/02/2009 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 03/02/2009 - Present + Previous | Next +
+
+
+

TN 35 (08-06)

+

RS 01901.740 Foreign Students, Exchange Visitors and International Cultural Exchange Visitors +

+ + +
+
+

CITATIONS:

+
+
+ +
Section 210(a)(19) of the Social Security Act;
+ +
Regulation No. 4—Sec. 404.1036
+ +
+
+
+
+

A. Background — Legislative History +

+
+
+

Public Law 87-256, The Mutual Educational and Cultural Exchange Act of 1961, consolidated + various U.S. international educational and cultural exchange activities to promote + educational and cultural affairs between the people of the United States and other + countries. The Exchange Visitor Program was first established under this Act. Under + this program, foreign nationals can temporarily visit the U.S. to participate in exchange + programs and share their experiences with their fellow citizens when they return home. +

+
+
+ +
+
+

B. Definitions +

+
+
+
+
+

1. Nonimmigrant +

+
+
+

A nonimmigrant is an alien who is temporarily admitted to the United States for a + specific purpose. The alien must have a permanent residence abroad (for most classes + of admission) and qualify for the nonimmigrant classification sought. The nonimmigrant + classifications include: foreign government officials, visitors for business and for + pleasure, aliens in transit through the United States, treaty traders and investors, + students, international representatives, temporary workers and trainees, representatives + of foreign information media, exchange visitors, fiancé (e) s of U.S. citizens, intracompany + transferees, NATO officials, religious workers, and some others. Most nonimmigrants + can be accompanied or joined by spouses and unmarried minor (or dependent) children. +

+
+
+
+
+

2. Alien +

+
+
+

An alien is any person in the U.S. who is not a citizen or national of the United + States. +

+
+
+
+
+

3. Nonresident Alien +

+
+
+

A nonresident alien is an individual (not a U.S. citizen) who has not acquired resident + status for IRS purposes. +

+
+
+
+
+

4. Foreign Academic Student +

+
+
+

An F-1 foreign academic student is a nonimmigrant alien admitted to the U.S. under + section 101(a)(15)(F) of the Immigration and Nationality Act to pursue a designated + course of study at an established institution of learning or other recognized place + of study approved by the Attorney General, after consultation with the Secretary of + Education. +

+
+
+
+
+

5. Foreign Vocational Student +

+
+
+

An M-1 foreign vocational student is a nonimmigrant alien temporarily admitted to + the U.S. under section 101(a) (15) (M) of the Immigration and Nationality Act to pursue + a full course of study in a vocational training program (other than a language program), + at an established vocational or other recognized nonacademic institution in the U.S. + The course of study must be designated by the alien and approved by the U.S. Attorney + General, after consultation with the Secretary of Education. +

+
+
+
+
+

6. Exchange Visitor +

+
+
+

A J-1 exchange visitor is a nonimmigrant alien temporarily admitted to the U.S. under + section 101(a)(15)(J) of the Immigration and Nationality Act to participate in an + exchange program designated by the Department of State, Bureau of Educational and + Cultural Affairs. The Exchange Visitor Program allows foreign nationals to teach, + lecture, study, observe, conduct research, consult, train or demonstrate special skills. + The J-1 exchange visitor classification includes: alien physician, au pair, camp counselor, + government visitor, international visitor, professor, research scholar, short-term + scholar, specialist, summer work travel, teacher, trainee and high school, college + and university students. +

+
+
+
+
+

7. International Cultural Exchange Visitor +

+
+
+

A International Cultural Exchange Visitor is a nonimmigrant alien temporarily admitted + to the U.S. under section 101(a) (15) (Q) of the Immigration and Nationality Act to + participate in a cultural exchange program approved by the Secretary of Homeland Security. +

+
+
+
+
+ +
+
+

C. Policy +

+
+
+

Beginning in 1962, certain services performed by nonimmigrants temporarily in the + United States (U.S.) as academic or vocational students, exchange visitors and participants + in certain international cultural exchange programs have been excluded from the definition + of employment under the Social Security Act (the Act). These individuals have Arrival/Departure + Records (Form I-94) classifying them as F-1, J-1, or M-1 nonimmigrant aliens. Department + of Homeland Security (DHS) regulations provide for authorization for these classes + of nonimmigrant aliens to work in connection with the purpose for which they were + admitted to the U.S. Authorized work performed by nonimmigrant academic students (F-1), + vocational students +

+

(M-1), exchange visitors (J-1), or cultural exchange visitors under the circumstances + discussed below is not covered for Social Security purposes. +

+

Nonauthorized work is covered unless an exception under Section 210 of the Act applies.

+

Services performed by nonimmigrant aliens with the classifications of F-2,

+

J-2 and M-2 (spouse or minor child of the alien) are covered for Social Security purposes + unless an exception under Section 210 of the Act applies. +

+
+
+

1. Nonimmigrant Students +

+
+
+
+
+

a. Academic Student (F-1) +

+
+
+

Generally, a designated school official may authorize a student classified as F-1 + to work on-campus for 20 hours or less per week while school is in session—DHS authorization + is not needed for such work. However, DHS authorization to work is needed: +

+
    +
  • +
    +
    •
    +
    +

    when employment exceeds 20 hours per week while school is in session; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    if the employment is to avoid economic hardship; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    to perform an internship with an international organization; or

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    for certain optional practical training directly related to the student's major area + of study. +

    + +
    +
    +
    • +
+

Authorized work by an F-1-student is not covered for Social Security purposes. +

+
+
+
+
+

b. Vocational Student (M-1) +

+
+
+

A student classified as M-1 needs DHS authorization to work in temporary employment + for optional practical training. Such work is authorized only after completion of + the student's course of study. +

+

Authorized work by an M-1 student is not covered for Social Security purposes. +

+
+
+
+
+
+
+

2. Foreign Exchange Visitor (J-1) +

+
+
+

A J-1 may be employed only by the exchange visitor program sponsor or appropriate + designee within the guidelines of the program. If the J-1 is a post-secondary student + (college or university) or international visitor and has a letter from his or her + sponsor authorizing work, such work is excluded from coverage. J-1 post-secondary + students or international visitors are not presumed to have employment authorization; + therefore, they must present a letter from their sponsor authorizing the employment. + J-1 high school students cannot be authorized to work. J-1 visitors that are in the + U.S. performing any of the remaining services listed in RS 01901.740B.6. are presumed to be authorized to work and do not need a separate sponsor letter. + Authorized work by a J-1 exchange visitor is not covered for Social Security purposes. +

+
+
+
+
+

3. International Cultural Exchange Visitor +

+
+
+

Beginning October 1, 1994, services provided by a nonimmigrant, nonresident cultural + exchange visitor are not covered under Social Security when performed in the U.S. + as a participant in an international cultural exchange program. +

+

The cultural exchange program provides training, employment, and the sharing of culture, + history and traditions of the country of the alien's nationality. The employer must + be the qualified employer (or petitioner) through which the alien obtained “Q” nonimmigrant + status. An alien in this class is not required to apply for authorization to work + from DHS. +

+

However, non-authorized work performed by cultural exchange visitors outside of the + cultural exchange program is not excepted from Social Security coverage. +

+
+
+

NOTE: Prior to October 1, 1994, individuals with a designation of Q are not exempt from + Social Security coverage. +

+ +
+
+
+
+
+
+ +
+
+

D. References +

+
+
+
    +
  • +
    +
    •
    +
    +

    IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities at http://www.irs.gov/pub/irs-pdf/p515.pdf +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    IRS Publication 519, U.S. Tax Guide for Aliens at http://www.irs.gov/pub/irs-pdf/p519.pdf +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    RM 10211.235, Evidence of Immigration Status for the F1 and M1 Classes of Admission for an SSN + Card +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    RM 10211.340, General Evidence of Immigration Status and Employment Authorization for the J1 (Exchange + Visitor) or J2 (Dependant of J1) classes of admission +

    + +
    +
    +
    • +
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901740
RS 01901.740 - Foreign Students, Exchange Visitors and International Cultural Exchange Visitors - 03/02/2009
+Batch run: 07/03/2014
+Rev:03/02/2009
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901760.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901760.html new file mode 100644 index 00000000..e26791c8 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_01901760.html @@ -0,0 +1,335 @@ + + +SSA - POMS: RS 01901.760 - Student Nurse - 10/24/2002 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 10/24/2002 - Present + Previous | Next +
+
+
+

TN 22 (04-01)

+

RS 01901.760 Student Nurse +

+ + +
+
+

CITATIONS:

+
+
+
Section 210(a)(13) of the Social Security + Act; +
+
Regulation No.4—Sec. 404.1029
+
+
+
+
+

POLICY +

+
+
+

Beginning 1/1/40, service performed as a student nurse in the employ of a hospital + or nurses' training school is not covered if: +

+
    +
  • +
    +
    •
    +
    +

    the student nurse is enrolled and regularly attending classes in a nurses' training + school; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the nurses' training school is chartered or approved under State law.

    + +
    +
    +
    • +
+

There is no specific exclusion for years before 1940.

+

The intent of Congress is to exclude student nurse employment:

+
    +
  • +
    +
    •
    +
    +

    that is part-time;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    when the only service performed is incidental to the student's training; and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    when the remuneration for services is nominal.

    + +
    +
    +
    • +
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301901760
RS 01901.760 - Student Nurse - 10/24/2002
+Batch run: 07/03/2014
+Rev:10/24/2002
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_02505055.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_02505055.html new file mode 100644 index 00000000..e2519d9b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_02505055.html @@ -0,0 +1,359 @@ + + +SSA - POMS: RS 02505.055 - How to Count NE (and Losses) From SE Under the ET - 06/15/1995 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 06/15/1995 - Present + Previous | Next +
+
+
+

TN 10 (02-92)

+

RS 02505.055 How to Count NE (and Losses) From SE Under the ET

+ + +
+
+

A. INTRODUCTION

+
+
+

NESE and net loss from SE generally have the same meaning for ET purposes as for coverage + purposes. However, the amounts used for ET purposes in a TY can differ from the amounts + used for coverage purposes.

+
+
+ +
+
+

B. PROCEDURE

+
+
+
+
+

1. How to Count NESE

+
+
+

Count the following amounts when determining NESE for ET purposes:

+
    +
  • +
    +
    •
    +
    +

    All Self-Employment Income (SEI)

    + +

    See RS 01804.000 ff. for the definition of SEI; also, its relationship to NESE, and + the TY minimum and maximum totals.

    +
    +
    +
    • +
+

Round SEI to the next lowest dollar when applying deductions under the ET.

+
    +
  • +
    +
    •
    +
    +

    Count all NESE, including amounts above the maximum limitation for SE Tax and amounts + under $400. See RS 01801.001 ff.

    +
    +
    +
    • +
+

For tax years after 1989, a tax credit of 7.65 percent is deducted from the actual + net profit to determine NESE. A multiplier of .9235 is applied to the net profit to + determine NESE. The multiplier applies to NESE above the SECA maximum. However, the + deduction is not applied to net profit when the resulting amount is less than $400. + In this case the actual new profit is the earnings for deduction purposes.

+
    +
  • +
    +
    •
    +
    +

    Count any NESE of an individual granted an exemption from SE tax by the Internal Revenue + Service. These are earnings from a noncovered trade or business. In these cases, the + new profit is the earnings for deduction purposes without application of the SE tax + credit multiplier. See RS 01802.064 and RS 01802.270. When the optional method of computing and reporting farm or non-farm NESE is used, + the amount so reported is the amount used for ET purposes. See RS 01803.160 and RS 01803.180.

    +
    +
    +
    • +
+
+
+
+
+

2. Treatment of Net Loss from SE

+
+
+
+
+

a. How to Compute Net Loss From SE

+
+
+

Use the amount by which allowable business expenses exceed business income for net + loss from SE. Generally, this has the same meaning for ET purposes as for coverage.

+
+
+
+
+

b. How to Use Net Loss from SE Under the ET

+
+
+

Use the loss to reduce gross wages and other NESE for the same TY. Do not apply the + SE tax credit multiplier of .9235 percent that is applicable for net profit for TYs + after 1989 to net losses from self-employment. Use the actual net loss to reduce wages + earned during the year to determine earnings for deduction purposes. See SSR 61-57 for illustration of SE loss used to reduce total earnings from wages for ET purposes.

+
+
+

NOTE: See RS 02510.017 regarding the SP posting procedure in these cases.

+
+
+
+
+
+
+
+
+
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302505055
RS 02505.055 - How to Count NE (and Losses) From SE Under the ET - 06/15/1995
+Batch run: 10/02/2026
+Rev:06/15/1995
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_rs_0301505042.html b/data/external/snapshots/income_resources_ce1_v1/poms_rs_0301505042.html new file mode 100644 index 00000000..5fef7542 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_rs_0301505042.html @@ -0,0 +1,460 @@ + + +SSA - POMS: RS 01505.042 - Procedures to Resolve General State and Local Coverage Issues - 11/30/2016 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 11/30/2016 - Present + Previous | Next +
+
+
+

TN 39 (03-24)

+

RS 01505.042 Procedures to Resolve General State and Local Coverage Issues +

+ + +
+
+

A. Tolerance rule for questionable coverage +

+
+
+

Do not develop a claims case if the primary insurance amount (PIA) is not $1 or more.

+
+
+ +
+
+

B. Questions for development and documentation +

+
+
+

You need to document the following:

+
    +
  • +
    +
    •
    +
    +

    Is the claimant an employee?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What is the identity of the employing entity?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Is the employing entity included in the Agreements?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Which Agreement or modification covers the service of the position?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What is the legal status of the employing unit, e.g., a governmental or proprietary + function? +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Is there an optional or required exclusion that applies?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Is the employee's position under a State or local retirement system?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What is the retirement system status of the claimant (member, ineligible, or optional)?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    What date was the position first placed under the retirement system (or systems)?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Did the claimant vote for or against coverage in a coverage referendum? Was the claimant + given additional opportunity for such coverage and so elected? +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Was there a break in the claimant’s service and or a break in retirement system membership?

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Was the claimant in an employment relationship on the date of controlling retroactive + coverage? +

    + +
    +
    +
    • +
+
+
+ +
+
+

C. Make a coverage determination and correct earnings +

+
+
+

Correct reporting errors using the instructions in RS 01405.000. +

+

If there is not sufficient space on the Earnings Modernization Item Correction (ICOR) + screens to document your determination or if you determine there is no need to adjust + the earnings record, prepare a special determination using the Form SSA-553 (Special Determination). +

+

Include in your documentation:

+
    +
  • +
    +
    •
    +
    +

    modification number;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    questionnaires;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    statements of the facts;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    copies of records; and

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    all other pertinent information.

    + +
    +
    +
    • +
+

Send a copy of the determination or a memorandum to the regional office.

+

 

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301505042
RS 01505.042 - Procedures to Resolve General State and Local Coverage Issues - 11/30/2016
+Batch run: 05/27/2025
+Rev:11/30/2016
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_sl_30001357.html b/data/external/snapshots/income_resources_ce1_v1/poms_sl_30001357.html new file mode 100644 index 00000000..ef983921 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_sl_30001357.html @@ -0,0 +1,728 @@ + + +SSA - POMS: SL 30001.357 - Optional Exclusions - 05/23/2024 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 05/23/2024 - Present + Previous | Next +
+
+
+

TN 23 (05-24)

+

SL 30001.357 Optional Exclusions +

+ + +

When a State elects to extend Section 218 coverage to a coverage group, it has the + option of excluding or covering certain services and positions. The State may take + these optional exclusions for absolute and retirement system coverage groups by listing + them in the agreement or modification. It may exercise these exclusions on a statewide + basis or selectively by coverage groups. Optional exclusions not taken when the coverage + group is brought under the agreement are covered. +

+ +

If the exclusion is a position exclusion (elective, part-time, fee-basis), it may + be taken for a class or classes of the positions. A class of positions is a group + of positions which have common characteristics. Positions in a single organizational + unit of the coverage group do not constitute a class of positions. For example, while + all of the part-time clerical employees of a county could be excluded under the part-time + position exclusion, the exclusion could not be taken for part-time employees of the + Office of the County Clerk, which is an organizational unit of the county. +

+ +

The optional exclusions include:

+ +
    +
  • +
    +
    •
    +
    +

    Agricultural labor, but only those services that would be excluded if performed for + a private employer; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Elective positions;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Election workers and election officials whose pay in a calendar year is less than + the amount mandated by law, unless Section 218 agreement covers election workers; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Positions compensated solely by fees that are subject to SECA (Self-Employment Contributions + Act), unless Section 218 Agreement covers these services; +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Part-time positions;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Students enrolled and regularly attending classes at the school, college or university + where they are working. +

    + +
    +
    +
    • +
+ +

The optional exclusions can be taken by the State in any combination for each separate + coverage group. Any services a State excludes can be included later if permitted by + Federal and State law and the State’s Agreement. Generally, if the services are covered + under a Section 218 Agreement, it cannot later be removed from coverage except for + services performed by election officials and election workers and solely fee-based + positions. +

+ +
+
+

NOTE: 

+
+
+ +

Beginning July 2, 1991, services optionally excluded from coverage under a Section + 218 Agreement may be mandatorily covered unless the employee is a member of a public + retirement system or the services are excluded from mandatory coverage. +

+ +
+
+ +

States may follow suggested language that appears at the end of each optional exclusion + in Subsections A through F. +

+ +
+
+

A. Agricultural Services +

+
+
+

When a State extends coverage to a group, it has the option of excluding agricultural + labor that would be excluded if performed in private employment. A State, which initially + excludes agricultural labor, may later modify its agreement to cover it. However, + if agricultural labor is not excluded initially, it cannot be excluded later. If a + State has not taken the agricultural exclusion on the agreement or modification for + the coverage group,then all remuneration for agricultural labor is covered employment. +

+

Template + language: Agricultural labor, if such work would be excluded if performed for a private employer, + as authorized by Section 218(c)(5). +

+
+
+ +
+
+

B. Elective Positions +

+
+
+

A State may exclude the services in any or all classes of elective positions. Elective + positions are those filled by an election. The election may be by a legislative body, + a board or committee, or by the qualified electorate of a jurisdiction. The method + of selection must constitute an election under State law. It may be by open voting + by the electorate at large or by a chosen body from a list of candidates. Generally, + elective positions fall into three classes: executive, legislative, and judicial. + There may be other elective positions with common characteristics that would also + constitute a separate class, e.g., elective executive positions filled by vote of + statewide electors, elected executive positions filled by vote of electors of a specific + circuit, elected positions of members of boards and commissions. +

+

A mayor, member of a legislature, county commissioner, State or local judge, justice + of the peace, county or city attorney, marshal, sheriff, constable, or a registrar + of deeds is a public official. Other examples are tax collectors, tax assessors, road + commissioners, members of boards and commissions, such as school boards, utility districts, + zoning boards, and boards of health. +

+

Template + language: Services in elective positions, as authorized by Section 218(c)(3)(A). +

+

Template + language: Services in elective executive positions, as authorized by Section 218(c)(3)(A). +

+
+
+ +
+
+

C. Election Officials and Election Workers +

+
+
+

Prior to the 1967 Social Security Amendments, there was no specific provision for + the exclusion of election officials and election workers. The exclusion was possible + by excluding election officials/workers as a class of part-time positions. +

+

Effective January 1, 1968, the Act was amended to allow each State to modify its agreement + to exclude the services of election officials/workers whose pay did not reach a specified + threshold. Periodically, that threshold is adjusted by the Office of the Actuary. + To find the Social Security coverage threshold amounts for election workers, see the + Employment Coverage Threshold + page. +

+

Many States have excluded election workers paid less the threshold amount mandated + by law. Therefore, Social Security and Medicare taxes do not apply until the election + worker is paid the threshold amount or more. Some State agreements specify a lower + threshold amount for election workers, e.g., $50 a calendar quarter or $100 a calendar + year. In these States, the Social Security and Medicare tax applies when the amount + specified in the State’s agreement is met. States may modify the State’s agreement + to exclude the services of election workers paid less than the threshold amount mandated + by law. Such modifications are effective in the calendar year the modification is + mailed or delivered to SSA. +

+

If the State’s agreement does not have an election worker exclusion or the entity + has a Section 218 Agreement that does not exclude election workers, Social Security + and Medicare taxes apply from the first dollar paid. If the entity is not covered + under a Section 218 Agreement, the rules for mandatory Social Security and Medicare + apply. To find the coverage status of election workers for each State, click the Election Worker Coverage + Chart. +

+

Template + language: Services performed by election officials and election workers paid less than the + threshold amount mandated by law, as authorized by Section 218(c)(8). +

+
+
+ +
+
+

D. Fee-Based Public Officials +

+
+
+

A fee-based public official is one who receives and retains remuneration directly + from the public, e.g., justice of the peace, local registrar of vital statistics. + An individual who receives payment for services from government funds in the form + of a wage or salary is not a fee-based public official, even if the compensation is + called a fee. +

+

The fee-based public official provisions do not apply to notary publics. A notary + public is not a public official even though they perform a public function and receive + a fee for services performed. The services of a notary public are not covered for + Social Security purposes. +

+

REFERENCE: Social Security Ruling 92-4p +

+
+
+

1. Fee-Basis Exclusion – Position Compensated Solely by Fees +

+
+
+

Services in positions compensated solely by fees are excluded from coverage under + Section 218 Agreements (unless the state specifically included these services) and + are covered as self-employment and subject to SECA. +

+

Beginning 1968, services performed in positions compensated solely by fees are excluded + from coverage under Section 218 Agreements unless the State specifically covers these + services. If a State covered these positions before 1968, it may modify its agreement + to exclude these positions prospectively. The exclusion is effective the first day + of the year following the year in which the modification is mailed or delivered by + other means to SSA. If a State covered and later excluded these positions, the State + cannot again cover these positions. +

+

Template + language: Services performed in positions compensated solely by fees, as authorized by Section + 218(m)(2). +

+

Template + language: Services performed in judicial positions compensated solely by fees, as authorized + by Section 218(m)(2). +

+
+
+
+
+

2. Fee-Basis Exclusion – Position Compensated by Salary and Fees +

+
+
+

Generally, a position compensated by a salary and fees is considered a fee-basis position + if the fees are the principal source of compensation, unless a state law provides + that a position for which any salary is paid is not a fee-basis position. A State + may exclude services from Social Security and Medicare coverage under Section 218 + Agreements in positions compensated by both salary and fees. If the exclusion is taken, + none of the compensation received, including the salary, is covered wages under the + State’s 218 Agreement. In this case, the salary payment, while excluded under the + Agreement, would be subject to mandatory Social Security if the official is not a + member a public retirement system. +

+

Template language: Services performed in positions compensated on a fee basis, as authorized by Section + 218(c)(3)(A). +

+

Template language: Services performed in judicial positions compensated on a fee basis, as authorized + by Section 218(c)(3)(A) +

+
+
+
+
+ +
+
+

E. Part-Time Positions +

+
+
+

A part-time position is one in which the number of work hours normally required by + the position in a week or pay period is less than the normal time requirements for + the majority of positions in the employing entity. The part-time position exclusion + is based on the normal time requirements of the position and not the time spent by + an employee in the position. +

+

If a position is established as a full-time position but the employee works part-time + in this position, the exclusion does not apply. Conversely, if a position is established + as a part-time position and the employee works full time in this position, the services + of the employee are excluded even though the employee works full-time. However, if + the work required for a position originally classified as part-time increases to the + extent the normal time requirements of the position no longer meet the adopted definition + of part-time, the position would no longer constitute a part-time position. +

+

If the part-time position exclusion is taken, the State should define the part time + position in the modification if one has not been previously established. A definition + may apply on a statewide basis or different definitions may be given for different + coverage groups. Some acceptable definitions of part-time positions are: +

+
    +
  • +
    +
    •
    +
    +

    any position which normally requires less than 20 hours of work each week;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    any position which does not normally require over 50 hours of service per month in + any calendar year; and +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    services performed by an employee in a position that does not normally require actual + performance of duty for at least 600 hours each year. +

    + +
    +
    +
    • +
+
+
+

NOTE: 

+
+
+ +

Workers performing services that are excluded from Section 218 coverage under the + part-time exclusion may still be subject to mandatory Social Security. +

+ +
+
+
+

EXAMPLE: A city extended Section 218 coverage to its employees and excluded part-time positions. + A part-time position was defined in the agreement as any position that requires 15 + hours or less of service per week. The city must apply the Section 218 definition + of part-time positions to determine which positions are excluded from coverage under + the agreement. +

+ +
+

Whether seasonal or temporary positions, which require full-time services for a period + of short duration, are part-time positions depends on the definition of part-time + established for the coverage group. Such a position might be a part-time position + if, for example, the definition of part-time is based on an established number of + hours per year. +

+

To determine whether an elective or public office, which requires that an individual + be on duty or available at all times is part-time, the normal time requirements for + actual performance of services would govern. +

+

The part-time exclusion for a coverage group may be limited to any class or classes + of positions, such as elective or legislative. The amount of compensation may not + be used to define part-time but may be used to define a class of part-time positions. + Examples of acceptable classes of part-time positions are: +

+
    +
  • +
    +
    •
    +
    +

    all part-time positions the compensation for which is less than $50 per calendar quarter;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    all services in part-time legislative elective positions;

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    all services performed in part-time positions by employees working on a retainer basis.

    + +
    +
    +
    • +
+

If the definition of part-time or class of part-time contains multiple conditions, + all of the conditions must be met for the exclusion to apply. +

+
+
+

NOTE: 

+
+
+ +

The 1972 Social Security Amendments allowed States until January 1, 1974 to exclude + services performed in part-time positions where this exclusion was not taken initially. + Where this was done, States cannot again cover these positions unless Congress enacts + legislation to do so. +

+ +
+
+

Template + language: Services in part-time positions, as authorized by Section 218(c)(3)(A). A part-time + position is any position which normally requires less than 20 hours of work each week. +

+

Template language: Services in part-time legislative positions, as authorized by Section 218(c)(3)(A). + A part-time position is any position that does not normally require actual performance + of duty for at least 600 hours each year. +

+
+
+ +
+
+

F. Student Services +

+
+
+

Students are excluded from Social Security and Medicare coverage if the student is + performing services in the employ of a school, college or university where the student + is enrolled and regularly attending classes. +

+

Most States have excluded students from coverage under the State’s Section 218 Agreement. + Some States, however, elected to provide coverage for student services in certain + schools. Student services covered under a Section 218 Agreement cannot be excluded + unless Federal legislation authorizes it. +

+

The student exclusion applies only during periods of regular school attendance, whether + during the regular academic year or in summer session. The exclusion does not apply + to work done during summer vacation if the student is not attending a summer session. + Services performed by students during the holidays (e.g., Christmas break), weekends, + seasonal breaks and between semesters falling within the academic year when classes + are not scheduled are excluded. +

+
+
+

NOTE: The 1972 Amendments allowed States until January 1, 1974 to exclude student services + where this exclusion was not taken initially. Then, Public Law 105-277, Section 2023, + enacted October 21, 1998, provided a 3-month period for States, who had not taken + advantage of the 1972 legislative provision to modify their Section 218 Agreements + to exclude student services. The exclusion was effective July 1, 2000. States that + exercised this option cannot again cover these services unless Congress enacts legislation + to do so. +

+ +
+
+

Template language: Services performed by a student if the services would be excluded if performed for + a private employer, as authorized by Section 218(c)(5). +

+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1930001357
SL 30001.357 - Optional Exclusions - 05/23/2024
+Batch run: 05/23/2024
+Rev:05/23/2024
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_sl_50001501.html b/data/external/snapshots/income_resources_ce1_v1/poms_sl_50001501.html new file mode 100644 index 00000000..d7e44a98 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_sl_50001501.html @@ -0,0 +1,491 @@ + + +SSA - POMS: SL 50001.501 - Mandatory Social Security Coverage - 01/29/2020 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 01/29/2020 - Present + Previous | Next +
+
+
+

TN 1 (01-20)

+

SL 50001.501 Mandatory Social Security Coverage +

+ + +
+
+

CITATIONS:

+
+
+ +
Social Security Act, Sections 210(a)(7)(F) and 210(p)
+ +
+
+
+
+

A. Mandatory Social Security coverage +

+
+
+

Beginning July 2, 1991, Section 11332 of Public Law 101-508 mandates Social Security + coverage for State and local government employees who are neither members of a qualified + retirement system nor covered by a Section 218 Agreement, unless coverage is specifically + excluded by law. The mandatory Social Security provisions apply to those State and + local employees who have the option to become members of the retirement system but + have chosen not to do so (optionals) as well as those employees who are personally + ineligible for membership in the retirement system (ineligibles). +

+

Because voluntary coverage under a State’s Section 218 Agreement precludes application + of the mandatory provisions, always verify whether a position is covered under the + State’s Section 218 Agreement first before considering whether the individual employee + in that position is subject to mandatory Social Security coverage. If the employee’s + position is covered by the State’s Section 218 Agreement, then the employee is covered + regardless of possible participation in a qualified retirement system. +

+
+
+

NOTE: 

+
+
+ +

Section 226 of the Social Security Act (Act) provides Medicare Hospital Insurance + (HI) coverage automatically to individuals who have Social Security coverage. +

+ +
+
+
+
+ +
+
+

B. Qualified Retirement System for purposes of mandatory coverage +

+
+
+

A “qualified retirement system” is a pension plan maintained by a public employer + that meets certain criteria established by the Internal Revenue Service (IRS) (see + IRS Revenue Procedure 91-40; 26 C.F.R. § 31.3121(b)(7)-2). The mandatory Social Security + provisions do not apply to any individual employee who participates in a qualified + retirement system +

+

IRS is responsible for determining whether an employee is a member of a qualified + retirement system under its rules. +

+
+
+

NOTE: 

+
+
+ +

Be extremely cautious not to confuse “retirement system” as the Social Security Administration + (SSA) defines it for purposes of voluntary Section 218 coverage (SL 30001.302) and “retirement system” as IRS defines it for purposes of mandatory Social Security + coverage. For purposes of Section 218 coverage, SSA defines “retirement system” broadly + to establish a basic standard governing when a State must provide referendum procedures + to employees before expanding voluntary coverage to certain positions. For purposes + of mandatory Social Security coverage, IRS defines “retirement system” with highly + specific qualitative standards that govern the applicability of mandatory coverage. + In order to distinguish the two concepts, SSA uses the term “qualified retirement + system” when referencing a retirement system that satisfies IRS’s qualitative standards + for purposes of mandatory Social Security. An employee can be a member of a retirement + system that does not constitute a qualified retirement system. +

+ +
+
+
+
+ +
+
+

C. Cessation of mandatory coverage for State and local government employees +

+
+
+

Mandatory Social Security coverage ceases either (1) when a state or local government + employee becomes a member of a qualified retirement system or (2) where a State expands + coverage under its Section 218 Agreement to the employee’s position. +

+
+
+

NOTE: 

+
+
+ +

Cessation of mandatory Social Security coverage may affect an employee’s Medicare + coverage under SSA’s continuous employment exception rules (see 50001.510.B). +

+ +
+
+
+
+ +
+
+

D. Services not subject to mandatory Social Security coverage +

+
+
+

The following services are excluded from mandatory Social Security coverage. Some + services, while excluded from mandatory coverage are optional exclusions under Section + 218 and, therefore, may be covered under a Section 218 Agreement. The exclusions that + may be covered under a Section 218 Agreement are noted below. +

+
    +
  • +
    +
    •
    +
    +

    Services performed by individuals hired to be relieved from unemployment. (This does + not include many programs financed from Federal funds where the primary purpose is + to give the employee work experience or training.) +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed in a hospital, home, or other institution by a patient or inmate + of such institution as an employee of a state or local government employer. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by an employee on a temporary basis in case of fire, storm, snow, + earthquake, volcano, flood, or other similar emergency. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by non-resident aliens with F-1, J-1, M-1, and Q-1 visas.

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services in positions compensated solely by fees that are subject to the Self-Employment + Contributions Act (SECA), unless a Section 218 Agreement covers these services. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by a student enrolled and regularly attending classes at the school, + college, or university where they are working, unless a Section 218 Agreement covers + student services. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services performed by an election worker or official whose pay in a calendar year + is less than the amount mandated by law, unless a Section 218 Agreement covers election + workers. To find the coverage status of election workers for each State, see the Election + Worker Coverage Chart. +

    + +
    +
    +
    • +
  • +
    +
    •
    +
    +

    Services that would be excluded if performed for a private employer because it is + not work defined as employment under Section 210(a) of the Act, unless a Section 218 + Agreement covers certain agricultural services. +

    + +
    +
    +
    • +
+
+
+

NOTE: 

+
+
+ +

If the services are covered under a Section 218 Agreement, they are subject to Social + Security and Medicare under the terms of the Agreement because coverage under a Section + 218 Agreement supersedes all other considerations. First determine whether a worker's + services are covered under an Agreement; if not, coverage is determined under the + mandatory coverage and exclusion rules. +

+ +
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1950001501
SL 50001.501 - Mandatory Social Security Coverage - 01/29/2020
+Batch run: 02/11/2020
+Rev:01/29/2020
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_sl_50001570.html b/data/external/snapshots/income_resources_ce1_v1/poms_sl_50001570.html new file mode 100644 index 00000000..6bb903ac --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_sl_50001570.html @@ -0,0 +1,405 @@ + + +SSA - POMS: SL 50001.570 - Effect of Mandatory Coverage on Section 218 Coverage - 12/17/2015 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 12/17/2015 - Present + Previous | Next +
+
+
+

TN 1 (01-20)

+

SL 50001.570 Effect of Mandatory Coverage on Section 218 Coverage +

+ + +
+
+

CITATIONS:

+
+
+ +
Social Security Act, Sections 210(a)(7)(F), 218
+ +
+
+
+
+

A. Introduction +

+
+
+

States may continue to enter into voluntary Section 218 Agreements to extend coverage + to employees who are covered mandatorily for Social Security and to employees who + are members of a qualified retirement system. A State may wish to do so because voluntary + coverage under the State's Section 218 Agreement eliminates variability in a State's + tax obligations that may be difficult to administer or cause reporting errors. +

+
+

Example: If an employee is covered mandatorily for Social Security and becomes a member of + a qualified retirement system, the State's tax obligations change along with the employee's + coverage status. By extending coverage to the retirement system under its Section + 218 Agreement, the State can ensure that the employee remains covered for Social Security + and that the State’s ongoing tax obligations remain consistent. +

+ +
+
+
+

NOTE: 

+
+
+ +

The enactment of mandatory coverage did not eliminate or reduce the responsibilities + of the States in the administering voluntary coverage Agreements. +

+ +
+
+
+
+ +
+
+

B. Effect of mandatory coverage on the different types of voluntary coverage Agreements +

+
+
+
+
+

1. Section 218 Agreements or Modifications executed on or before July 1, 1991 +

+
+
+

Services covered under Section 218 Agreements executed and effective on or before + July 1, 1991, are not affected by the mandatory coverage provisions, regardless of + whether such services are performed by employees who are or are not members of their + employer's retirement system. Such services continue to be covered under the State’s + Agreement after July 1, 1991. +

+
+
+
+
+

2. Section 218 Agreements or Modifications executed after July 1, 1991 +

+
+
+

A State may continue to expand voluntary coverage under its Section 218 Agreement + for services performed by State or local employees. The Social Security Administration + (SSA) will execute such Agreements even though mandatory coverage may apply to some + or all of the services involved. Once the State expands voluntary coverage, employees + performing the voluntarily covered position will be covered for Social Security regardless + of whether they are a member of a qualified retirement system. +

+
+
+
+
+

3. Medicare Hospital Insurance (HI)-only Agreements in effect on or before July 1, 1991 +

+
+
+

Medicare HI-only coverage obtained under a Section 218 Agreement on or before July + 1, 1991, continues after July 1, 1991. +

+
+
+
+
+

4. Medicare HI-only Agreements executed after July 1, 1991 +

+
+
+

If a Section 218 Agreement for Medicare HI-only coverage was retroactive to periods + on or before July 1, 1991, services performed by employees on or before July 1, 1991 + are covered for Medicare under the Agreement. However, services performed after July + 1, 1991 by employees who are not members of a qualified retirement system are covered + mandatorily for Social Security. +

+
+
+
+
+

5. Error Modifications executed after July 1, 1991 +

+
+
+

An Error Modification should list the date the coverage error began as the effective + date regardless of whether the coverage error began prior to, on, or after July 1, + 1991 (see SL 40001.465B). Coverage will continue from the effective date forward. +

+
+
+
+
+

6. Services optionally excluded from a Section 218 Agreement +

+
+
+

Under a Section 218 Agreement, a State has the option to exclude certain services + from coverage. If the Agreement does not specifically exclude these services, they + are covered. Beginning after July 1, 1991, mandatory coverage may apply to services + that were excluded optionally by the State, unless the service is excluded from mandatory + coverage by law (SL 50001.501D). As with all mandatory coverage, an employee in one of these excluded positions + will be covered mandatorily unless the employee participates in a qualified retirement + system. +

+
+

Example: A City’s Section 218 Agreement excludes part-time positions that require less than + 20 hours of work per week. The City’s cafeteria has part-time employees who work part-time + 15 hours per week. The City’s retirement system membership is only for employees who + work in full-time positions. Therefore, part-time employees of the cafeteria are subject + to mandatory Social Security and Medicare. +

+ +
+
+
+
+
+ + +
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1950001570
SL 50001.570 - Effect of Mandatory Coverage on Section 218 Coverage - 12/17/2015
+Batch run: 01/29/2020
+Rev:12/17/2015
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + diff --git a/data/external/snapshots/income_resources_ce1_v1/poms_sl_90015501.html b/data/external/snapshots/income_resources_ce1_v1/poms_sl_90015501.html new file mode 100644 index 00000000..5dc1c37e --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/poms_sl_90015501.html @@ -0,0 +1,424 @@ + + +SSA - POMS: SL 90015.501 - Action Items for 2015 - 10/15/2015 + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ + + + + + + +
+ + + + + +

Program Operations Manual System (POMS)

+ + +
+ + + +
+ +
+ +
+
+ +
+ Effective Dates: 10/15/2015 - Present + Previous | Next +
+
+
+

Basic (10-15)

+

SL 90015.501 Action Items for 2015

+ + +
+
+

A. 12/18/2015

+
+
+

SL 50001.570 Effect of Mandatory Coverage on Section 218 Coverage

+

Revised language to be more in line with recent changes in language in SL 40001.465B.

+

Subsection F — ERROR MODIFICATIONS, revised to read as follows:

+

An error modification should list the date the coverage error began as the effective + date regardless of whether the coverage error began prior to, on, or after July 1, + 1991 (see SL 40001.465B). Coverage will continue from the effective date forward.

+

 

+
+
+ +
+
+

B. 11/05/2015

+
+
+

SL 30001.345 Police Officers and Firefighters

+

The purpose of the revision is to give a more complete description of the steps the + State must take to revise “State law” and the “Federal-State agreement” in order to + permit Section 218 Social Security coverage of police officer and firefighter positions + already under a retirement system.

+

Subsection E.1., 3rd paragraph, revised to read as follows:

+

1. Current Law

+

Effective for modifications filed after August 15, 1994, all States may provide coverage + for police officer and firefighter positions under a retirement system by use of the + majority vote referendum procedure. The retirement system coverage group consists + of all current and future employees in positions under the retirement system in which + the referendum was held, including ineligibles.

+

In addition, those States and all interstate instrumentalities authorized under Section + 218(d)(6)(C) of the Act, may also use the divided vote procedure. If the divided vote + procedure is used, the retirement system coverage group consists of all members who + chose coverage and future members except that "ineligibles" may not be covered as + a part of such a group.

+

Congressional authorization alone is not sufficient to provide Social Security coverage + to police officer and firefighter positions under a retirement system. As with other + retirement system—covered positions, there must also be authority to provide coverage + under State law and the Federal-State Section 218 Agreement.

+

The State must first review state statutes and its enabling act to see if existing + language prohibits extending Social Security coverage under the Section 218 Agreement + to police officer and firefighter positions under a retirement system. If this language + exists, the State must remove it, which usually requires action by the state legislature. + Once the legislature passes corrective legislation, or if there is no prohibitive + language to correct, then the State must modify the Section 218 Agreement to permit + coverage of police officer and firefighter positions already covered by a retirement + system, see template in SL 40001.490, Exhibit 30. Only then, can the State begin holding referendums and extending coverage + to those positions.

+

Before holding the referendum, the state must decide what the retirement system will + be fore referendum and coverage purposes. In addition to the choices of what shall + constitute a retirement system under the majority vote and divided vote procedures, + the State has additional choices for covering police officers and firefighters. It + may deem:

+
    +
  • +
    +
    •
    +
    +

    the police positions only to be the retirement system;

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the firefighter positions only to be the retirement system; or

    +
    +
    +
    • +
  • +
    +
    •
    +
    +

    the positions of police officers and firefighters to be the retirement system.

    +
    +
    +
    • +
+
+
+ +
+
+

C. 10/28/2015

+
+
+

SL 40001.465 Modifications to Correct Errors

+

Subsection B., replaced first paragraph to read:

+

An error occurs when a state or local government entity mistakenly believes that an + employee’s position is subject to FICA and begins withholding and reporting wages. + Reporting may be erroneous for Section 218 purposes even if, at the time of the error, + the employee is eligible to receive provisional coverage under the Section 210 mandatory + rules. The nature of the error depends on the entity’s belief and intent, which may + be inferred from the circumstances.

+

Subsection B., 2nd sentence, added the word “position” to read “retirement system position.”

+

Subsection B., 3rd sentence, revised to read:

+

If the position was not under a retirement system at the time the error was made, + the coverage group would be covered as an absolute coverage group under Section 218(b)(5) + of the Act and a referendum would not be necessary.

+
+
+ +
+
+

D. 10/26/2015

+
+
+

SL 30001.357 Optional Exclusions

+

The Office of Actuary recently published the new election official/worker threshold + amount effective January 1, 2016. This is the first change in the threshold amount + since 2013.

+

Subsection C., 2nd paragraph, deleted last sentence and replaced with the following:

+

Prior to the 1967 Social Security Amendments, there was no specific provision for + the exclusion of election officials and election workers. The exclusion was possible + by excluding election officials/workers as a class of part-time positions.
Effective January 1, 1968, the Act was amended to allow each State to modify its + agreement to exclude the services of election officials/workers whose pay in a calendar + quarter was less than $50. For years 1978 through 1994, the threshold amount was $100 + a calendar year. The threshold amount was $1,000 for years 1995-1999. The election + worker threshold amount for calendar years 2000 and 2001 was $1,100; for the calendar + years 2002 through 2005, the election worker threshold amount was $1,200; for calendar + years 2006 through 2007, the election worker threshold amount was $1,300; for calendar + year 2008, the threshold amount was $1,400; and for calendar years 2009 through 2012, + the threshold amount was $1,500. For calendar years 2013 through 2015, the threshold + amount was $1,600. Beginning January 1, 2016 and going forward, the election official/worker + threshold amount increases to $1,700 a calendar year.

+
+
+ +
+
+

E. 10/14/2015

+
+
+

SL 40001.490 Agreement and Modification Exhibits

+

Subsection I. added new subsection:

+

I. Miscellaneous Modification Situations  

+

Exhibit 30: Amending Section 218 Agreement Language to Permit Coverage for Police Officer and + Firefighter Positions under Retirement Systems

+
+
+ +
+
+

F. 10/04/2015

+
+
+

SL 40001.420 Modifications to the Original Agreement

+

Subsection E. Notification of approval

+

Subsection E.2. 4th bullet — Deleted mailing address of IRS (IRS, SE: T:GE:FSL:CPM:7241, + 300 E. 8th St., MS 4098AUS, Austin, TX 78701-3233) and added instructions to FAX the + modification packets to IRS at 855-243-4014

+
+
+ +
+
+

G. 09/14/2015

+
+
+

SL 40001.420 Modifications to the Original Agreement

+

Subsection E. Notification of approval

+

Subsection E.2. — Updated OISP address by deleting the #166.

+
+
+
+
+
+ + +
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1990015501
SL 90015.501 - Action Items for 2015 - 10/15/2015
+Batch run: 09/04/2026
+Rev:10/15/2015
+
+ + +
+ + +
+ + +
+ + + + + + + +
+ + + + + +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
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Word for word it differs from the 2025 edition only in (d)(2)(i)'s cash-out amount and in apostrophe characters.", + "status": "captured" + }, + { + "file": "ce1r7_lii_26_1401.html", + "url": "https://www.law.cornell.edu/uscode/text/26/1401", + "retrieved_at": "2026-11-03T09:45:43Z", + "bytes": 149436, + "sha256": "7f2b07efa4302158aadf98a4d572d4921e8bffa07e36c22e898418892fccd46f", + "provenance": "Cornell LII page for 26 U.S.C. 1401 (current text, source credit, amendment and effective-date notes), HTTP 200, Last-Modified Thu, 23 Apr 2026 15:23:38 GMT: 1401(c)'s agreement exemption, which Pub. L. 95-216 section 317(b)(1) added (Dec. 20, 1977), Pub. L. 98-21 section 124(b) redesignated (d), Pub. L. 101-508 redesignated (c) again, and Pub. 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+ + + + + + + + + + + + + +
+

Employment Coverage Thresholds

+
+ + + +
+ + +
+ + + + + + +
+

Automatic Determinations

+

Determinations of specific coverage thresholds:
+   Domestic employees
+   Election workers

+

Wage-indexed Amounts

 + 		+

Coverage threshold definition
+ A coverage threshold is an amount of earnings that triggers + coverage under the Social Security program. Earnings below + the threshold are not taxable under Social Security nor do such earnings + count toward future benefits. For most wage earners, there is no coverage + threshold; that is, every dollar of wages is covered and taxable.

+

+ Federal law requires specific coverage thresholds for + self-employed workers, + farm workers, + domestic employees, and election workers. The thresholds for self-employed workers + and farm workers are fixed amounts, but the thresholds for domestic employees and + election workers change with changes in the national average wage index.

+

+ Specific coverage thresholds for 2026
+ For 2026, the domestic employee coverage threshold amount is $3,000, + and the coverage threshold amount for election officials and election workers is + $2,500. The table below shows the coverage thresholds for these + two groups beginning with 1994.

+
+

+ + + + + +
Coverage thresholds for domestic employees a + and election officials/workers b
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
YearDomestic
employees		Election
workers
1994$1,000 $100
19951,000 1,000
19961,000 1,000
19971,000 1,000
19981,100 1,000
19991,100 1,000
20001,200 1,100
20011,300 1,100
20021,300 1,200
20031,400 1,200
20041,400 1,200
20051,400 1,200
20061,500 1,300
20071,500 1,300
20081,600 1,400
20091,700 1,500
20101,700 1,500
20111,700 1,500
20121,800 1,500
20131,800 1,600
 + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
YearDomestic
employees		Election
workers
2014$1,900 $1,600
20151,900 1,600
20162,000 1,700
20172,000 1,800
20182,100 1,800
20192,100 1,800
20202,200 1,900
20212,300 2,000
20222,400 2,000
20232,600 2,200
20242,700 2,300
20252,800 2,400
20263,000 2,500
+ a Prior to 1994, the threshold wage amount was $50 per calendar quarter + for domestic employees. For 1994 and later, the threshold applies to calendar year wages. +
b The thresholds for election officials & workers apply to calendar year + earnings.

+
+
+ + + + + +
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Annual Statistical Supplement, 2025

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Old-Age, Survivors, and Disability Insurance

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Covered Workers

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Table 4.B1 Number of workers with Social Security (OASDI) taxable earnings and amount of earnings, selected years 1937–2024
YearNumber a (thousands)Earnings
TotalWith maximum earnings bNew entrants into covered employment cTotal in covered employment d (millions of dollars)Reported taxable aAverage per worker (dollars)
Amount (millions of dollars)Percentage of totalTotal earnings dReported taxable
193732,9001,03132,90032,20029,62092.0979900
194035,3901,1964,43035,70032,97092.41,009932
194546,3906,3613,48071,60062,95087.91,5431,357
195048,28013,9362,520109,80087,50079.72,2741,812
195158,12014,2706,000148,900120,77081.12,5622,078
195259,58016,6063,500159,900128,64080.52,6842,159
195360,84019,0133,090173,000135,87078.52,8442,233
195459,61018,8662,360171,900133,52077.72,8842,240
195565,20016,7044,760196,100157,54080.33,0082,416
195667,61019,2363,660216,800170,72078.83,2072,525
195770,59021,0953,380233,900181,38077.53,3142,569
195869,77021,3282,450236,500180,72076.43,3902,590
195971,70019,1123,180255,000202,31079.33,5562,822
196072,53020,3103,130265,200207,00078.13,6562,854
196172,82021,2652,990270,700209,64077.43,7172,879
196274,28023,1543,360289,000219,05075.83,8912,949
196375,54024,5703,520302,300225,55074.64,0022,986
196477,43026,7173,890324,500236,39072.84,1913,053
196580,68029,1364,620351,700250,73071.34,3593,108
196684,60020,4985,080390,700312,54080.04,6183,694
196787,04022,9484,530422,300329,96078.14,8523,791
196889,38019,1204,830460,000375,84081.75,1474,205
196992,06022,5775,160502,800402,55080.15,4624,373
197093,09024,2244,440531,600415,60078.25,7114,464
197193,34026,4044,470559,700426,96076.35,9964,574
197296,24024,0745,150617,900484,11078.36,4205,030
197399,83020,2505,670686,700561,85081.86,8795,628
1974101,33015,3104,940746,700636,76085.37,3696,284
1975100,20015,0704,120787,600664,66084.47,8606,633
1976102,60015,3304,700874,700737,70084.38,5257,190
1977105,80015,7005,070960,100816,55085.09,0757,718
1978110,60017,0505,4601,092,600915,60083.89,8798,278
1979112,70011,2364,8831,222,2001,067,00087.310,8459,468
1980113,0009,9034,2431,328,8001,180,70088.911,75910,449
1981113,0008,5944,0901,450,9001,294,10089.212,84011,452
1982111,8007,9293,4081,516,6001,365,30090.013,56512,212
1983112,1007,0443,9141,615,2001,454,10090.014,40912,971
1984116,3007,4214,7431,800,8001,608,80089.315,48413,833
1985119,8007,7664,7561,936,8001,722,60088.916,16714,379
1986122,9007,6244,6412,081,8001,844,40088.616,93915,007
1987125,6007,7354,9562,237,0001,960,00087.617,81115,605
1988129,6008,4835,4892,432,8002,088,40085.818,77216,114
1989131,7008,1104,8562,578,7002,239,50086.819,58017,005
1990133,6007,5754,0122,703,8002,358,00087.220,23817,650
1991133,0007,4833,5412,760,5002,422,50087.820,75618,214
1992134,0007,6673,9182,917,8002,532,90086.821,77518,902
1993136,1007,6174,2043,022,9002,636,10087.222,21119,369
1994138,2007,5184,5913,197,0002,785,20087.123,13320,153
1995141,0008,1914,6213,401,8002,919,10085.824,12620,703
1996143,4008,6824,6203,587,6003,073,50085.725,01821,433
1997146,1459,0224,7103,858,7213,285,00085.126,40322,478
1998148,7869,3724,9044,172,6413,524,90084.528,04523,691
1999151,3339,2094,9664,467,1103,749,60083.929,51824,777
2000154,7329,5565,0144,819,8704,008,50083.231,15025,906
2001155,4169,2134,4254,919,5364,167,90084.731,65426,818
2002154,8938,4164,2794,938,2944,250,10086.131,88227,439
2003154,5768,4944,1905,068,9174,355,00085.932,79228,174
2004156,4059,2254,6415,370,5454,554,50084.834,33729,120
2005158,5119,6524,9835,668,7304,766,00084.135,76230,067
2006161,0529,7415,1626,049,7195,043,40083.437,56431,315
2007162,92810,0094,9946,381,3065,268,20082.639,16632,335
2008162,5329,7644,3356,496,1805,432,80083.639,96933,426
2009157,9408,6093,5096,184,5145,271,20085.239,15733,375
2010157,3298,9804,1646,311,9795,307,10084.140,12033,732
2011158,6749,8264,5826,563,2085,485,50083.641,36334,571
2012160,7759,8514,9576,894,3645,706,50082.842,88235,494
2013163,2369,7705,3597,065,9345,908,60083.643,28736,197
2014165,4299,9305,4807,431,8466,178,70083.144,92537,350
2015168,18610,5085,7597,803,0566,470,90082.946,39538,475
2016170,73811,0145,7748,019,4406,663,40083.146,96939,027
2017172,74410,1555,7268,393,9467,005,50083.548,59240,554
2018175,06510,8055,6328,818,5037,338,20083.250,37341,917
2019176,99310,9295,5069,221,9087,695,90083.552,10343,481
2020175,24410,8454,7759,389,7377,747,89582.553,58144,212
2021 e176,99511,4586,14210,378,1408,390,88480.958,63547,407
2022 e181,09912,5425,96011,137,9599,186,23982.561,50250,725
2023 f182,68911,5236,00511,755,9019,838,97283.764,34953,856
2024 g183,936----12,306,80510,170,18582.666,90855,292
SOURCES: Social Security Administration, Master Earnings File, 1 percent sample; Bureau of Economic Analysis; and Bureau of Labor Statistics.
NOTE: OASDI = Old-Age, Survivors, and Disability Insurance; -- = not available.
a. Relates to wage and salary workers from 1937 to 1950. Beginning in 1951, includes self-employment. Reported taxable earnings include Social Security taxable wages as reported by employers and Social Security taxable self-employment income as reported by self-employed workers. See Table 2.A3 for annual maximum taxable earnings.
b. Subject to revision.
c. Workers reported with first taxable earnings under program in specified year. From 1937 to 2023, 421.4 million different persons reported with taxable earnings.
d. Total wages, including estimated amounts above taxable limit, from 1937 to 1950. Beginning in 1951, also includes reported total net earnings of self-employed workers.
e. Preliminary data.
f. Taxable earnings are preliminary estimates based on Social Security data; employment data are preliminary estimates based on data from Bureau of Labor Statistics.
g. Preliminary estimates based on data from Bureau of Labor Statistics and the Bureau of Economic Analysis.
CONTACT: statistics@ssa.gov.
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Table 4.B2 Number of workers with Social Security (OASDI) taxable earnings and amount of earnings, by type of earnings, 1951–2024
YearNumber a (thousands)Wage and salarySelf-employed
Total in covered employment b (millions of dollars)Reported taxableAverage per worker (dollars)Total in covered employment d (millions of dollars)Reported taxableAverage per worker (dollars)
Wage and salarySelf- employedAmount c (millions of dollars)Percent- age of total wagesTotal wages bReported taxable cAmount c (millions of dollars)Percentage of total self- employmentTotal earnings dReported taxable c
195154,6304,190132,500111,25084.02,4252,03616,4009,52058.03,9142,272
195256,0604,240143,500118,88082.82,5602,12116,4009,76059.53,8682,302
195357,2204,340156,000125,84080.72,7262,19917,00010,03059.03,9172,311
195455,9404,350155,100123,41079.62,7732,20616,80010,11060.23,8622,324
195559,5606,810171,600141,81082.62,8812,38124,50015,73064.23,5982,310
195661,5607,390188,500153,01081.23,0622,48628,30017,71062.63,8292,396
195764,7307,150205,500163,99079.83,1752,53328,40017,39061.23,9722,432
195864,0407,130208,000163,14078.43,2482,54728,50017,58061.73,9972,466
195966,0007,060225,100183,62081.63,4112,78229,90018,69062.54,2352,647
196066,9806,870236,000188,58079.93,5232,81529,20018,42063.14,2502,681
196167,3606,790240,700190,85079.33,5732,83330,00018,79062.64,4182,767
196268,8906,720257,700200,13077.73,7412,90531,30018,92060.44,6582,815
196370,3106,590270,600206,84076.43,8492,94231,70018,71059.04,8102,839
196472,2306,480290,900217,43074.74,0273,01033,60018,96056.45,1852,926
196575,4306,550311,400230,83074.14,1283,06040,30019,90049.46,1533,038
196679,4606,630346,700287,86083.04,3633,62344,00024,68056.16,6373,722
196782,0206,470377,500305,67081.04,6033,72744,80024,29054.26,9243,754
196884,4706,570413,600348,50084.34,8964,12646,40027,34058.97,0624,161
196987,2006,350455,700375,01082.35,2264,30147,10027,54058.57,4174,337
197088,1806,270483,600388,68080.45,4844,40848,00026,92056.17,6564,293
197188,4606,290509,000399,55078.55,7544,51750,70027,41054.18,0604,358
197291,2206,600563,300452,05080.36,1754,95654,60032,06058.78,2734,858
197394,6107,100624,400523,45083.86,6005,53362,30038,40061.68,7755,408
197496,1907,040681,600594,40087.27,0866,17965,20042,36065.09,2616,017
197594,9007,000717,200621,10086.67,5576,54570,40043,56061.910,0576,223
197697,2307,400797,200689,20086.48,1997,08876,80048,50063.210,3786,554
1977100,4507,480879,500763,60086.88,9357,60280,60052,95065.710,7757,079
1978104,8108,040998,900856,10085.79,5318,16893,70059,50063.511,6547,400
1979106,9008,2001,122,000997,50088.910,4969,331100,20069,50069.412,2208,476
1980107,2008,2001,231,0001,109,00090.111,48310,34597,80071,70073.311,9278,744
1981107,3008,2501,352,0001,220,00090.212,60011,37098,90074,10074.911,9888,982
1982105,8008,5501,418,0001,290,00091.013,40312,19398,60075,30076.411,5328,807
1983105,9009,2001,502,0001,369,00091.114,18312,927113,20085,10075.212,3049,250
1984109,9009,9001,671,5001,515,00090.615,20913,785129,30093,80072.513,0619,475
1985113,10010,6001,794,5001,621,00090.315,86614,332142,300101,60071.413,4259,585
1986115,90011,2001,921,0001,730,80090.116,57514,934160,800113,60070.614,35710,143
1987118,20012,0002,057,1001,835,10089.217,40415,525179,900124,90069.414,99210,408
1988122,10012,4002,224,7001,952,00087.718,22015,987208,100136,40065.516,78211,000
1989123,90012,9002,367,8002,096,00088.519,11116,917210,900143,50068.016,34911,124
1990126,10012,5002,510,0002,222,00088.519,90517,621193,800136,00070.215,50410,880
1991125,20012,8002,565,0002,283,00089.020,48718,235195,500139,50071.415,27310,898
1992126,00013,1002,711,0002,386,00088.021,51618,937206,800146,60071.015,78611,214
1993128,10013,2002,808,9002,483,40088.421,92719,386214,000152,70071.416,21211,568
1994130,10013,3002,964,1002,624,50088.522,78320,173232,900160,70069.017,51112,083
1995132,80013,5003,159,1002,754,30087.223,78820,740242,700164,80067.917,97812,207
1996135,10013,9003,331,9002,901,70087.124,66221,478255,700171,80067.218,39612,360
1997137,76514,0203,586,7213,104,30086.526,03522,533272,000180,70066.419,40112,889
1998140,38614,2303,882,3413,333,70085.927,65523,747290,300191,20065.920,40113,436
1999142,70314,5004,159,2103,547,30085.329,14624,858307,900202,30065.721,23413,952
2000146,09714,6754,494,1703,798,40084.530,76225,999325,700210,10064.522,19414,317
2001146,59614,9304,586,9903,950,10086.131,29026,945332,546217,80065.522,27414,588
2002145,79315,2494,596,6944,021,80087.531,52927,586341,600228,30066.822,40114,971
2003145,10115,9694,708,4394,114,00087.432,44928,353360,478241,00066.922,57415,092
2004146,66216,4964,973,6504,295,90086.433,91229,291396,895258,60065.224,06015,677
2005148,53017,0985,231,3304,490,50085.835,22130,233437,400275,50063.025,58216,113
2006150,78717,7245,585,0954,751,70085.137,04031,513464,624291,70062.826,21416,458
2007152,47418,2145,900,2354,973,30084.338,69732,617481,071294,90061.326,41216,191
2008152,22517,9736,021,0075,140,60085.439,55333,770475,173292,20061.526,43816,258
2009147,37517,9015,735,4984,985,70086.938,91833,830449,016285,50063.625,08315,949
2010146,73417,9445,858,1495,021,20085.739,92434,220453,830285,90063.025,29115,933
2011147,73418,5336,071,8085,176,90085.341,10035,042491,400308,60062.826,51516,651
2012149,79018,6516,364,3645,381,30084.642,48935,926530,000325,20061.428,41717,436
2013152,24418,8106,538,0345,577,30085.342,94436,634527,900331,30062.828,06517,613
2014154,30119,2856,873,4465,834,20084.944,54637,811558,400344,50061.728,95517,864
2015157,04119,4287,231,1566,120,20084.646,04638,972571,900350,70061.329,43718,051
2016159,53919,5497,438,5406,307,20084.846,62539,534580,900356,20061.329,71518,221
2017161,45219,6977,791,1466,634,10085.148,25741,090602,800371,40061.630,60418,856
2018163,58920,1108,190,2036,950,70084.950,06642,489628,300387,50061.731,24319,269
2019165,25020,4128,583,4087,296,60085.051,94244,155638,500399,30062.531,28119,562
2020163,76419,5968,738,6247,358,63984.253,36144,934651,113389,25659.833,22719,864
2021 e164,71921,4849,591,3477,934,51882.758,22948,170786,793456,36658.036,62221,242
2022 e168,47922,07910,346,7748,708,95984.261,41351,692791,185477,28060.335,83421,617
2023 f170,24821,80210,962,8899,350,36585.364,39454,922793,012488,60761.636,37322,411
2024 g171,26622,11911,493,2499,666,45884.167,10856,441813,556503,72761.936,78122,773
SOURCES: Social Security Administration, Master Earnings File, 1 percent sample; Bureau of Economic Analysis; and Bureau of Labor Statistics.
NOTES: See Table 4.B1 for wage and salary data before 1951.
OASDI = Old-Age, Survivors, and Disability Insurance.
a. Represents total number in specified type of employment. Persons with both types of covered employment during the year are included in each type.
b. Total wages, including estimated amounts above the taxable limit.
c. Includes Social Security taxable wages as reported by employers and Social Security taxable self-employment income as reported by self-employed workers. See Table 2.A3 for annual maximum taxable earnings.
d. Reported self-employment net earnings.
e. Preliminary data.
f. Taxable earnings are preliminary estimates based on Social Security data; employment data are preliminary estimates based on data from Bureau of Labor Statistics.
g. Preliminary estimates based on data from Bureau of Labor Statistics and the Bureau of Economic Analysis.
CONTACT: statistics@ssa.gov.
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Table 4.B3 Number of workers with Social Security (OASDI) taxable earnings and median annual earnings, by type of earnings and sex, selected years 1937–2023
YearAll workers aWage and salarySelf-employed b
TotalMenWomenTotalMenWomenTotalMenWomen
 Number (thousands) c
193732,90023,8109,09032,90023,8109,090. . .. . .. . .
194035,39025,5709,82035,39025,5709,820. . .. . .. . .
194546,39028,82017,57046,39028,82017,570. . .. . .. . .
195048,28032,62015,66048,28032,62015,660. . .. . .. . .
195565,20043,14022,06059,56038,24021,3206,8105,980830
196072,53047,90024,63066,98043,10023,8806,8705,990880
196580,68051,99028,69075,43047,50027,9306,5505,640910
197093,09057,33035,76088,18053,18035,0006,2705,370900
1975100,20059,52040,68094,90055,14039,7607,0005,7901,210
1980113,00064,28848,712107,20059,75147,4498,2006,4071,793
1985119,80066,11353,687113,10061,28551,81510,6007,6232,977
1986122,90067,41255,488115,90062,39853,50211,2007,9323,268
1987125,60068,59157,009118,20063,30654,89412,0008,4503,550
1988129,60070,59659,004122,10065,27056,83012,4008,6303,770
1989131,70071,51760,183123,90066,10557,79512,9008,8424,058
1990133,60072,29161,309126,10067,06459,03612,5008,5263,974
1991133,00071,78761,213125,20066,40658,79412,8008,6694,131
1992134,00072,01661,984126,00066,54359,45713,1008,7974,303
1993136,10073,15462,946128,10067,67360,42713,2008,8404,360
1994138,20073,98964,211130,10068,48161,61913,3008,8404,460
1995141,00075,44465,556132,80069,90062,90013,5008,9084,592
1996143,40076,24167,158135,10070,67064,42913,9009,0744,826
1997146,14577,49868,647137,76571,91065,85514,0209,0784,942
1998148,78678,67170,115140,38673,11167,27514,2309,1085,122
1999151,33380,04271,291142,70374,37668,32714,5009,2245,276
2000154,73281,65473,078146,09776,03370,06414,6759,2775,398
2001155,41682,00673,410146,59676,30370,29314,9309,3545,576
2002154,89381,56873,325145,79375,71170,08215,2499,4425,807
2003154,57681,26373,313145,10175,20069,90115,9699,8606,109
2004156,40582,10374,302146,66275,91070,75216,49610,0886,408
2005158,51183,07375,438148,53076,75871,77217,09810,3956,703
2006161,05284,28476,768150,78777,82072,96717,72410,7057,019
2007162,92885,13477,794152,47478,61273,86218,21410,8917,323
2008162,53284,79477,738152,22578,44473,78117,97310,5917,382
2009157,94081,90376,037147,37575,52271,85317,90110,4057,496
2010157,32981,54275,787146,73475,16471,57017,94410,3997,545
2011158,67482,37776,297147,73475,91471,82018,53310,5727,961
2012160,77583,56777,208149,79077,09072,70018,65110,5938,058
2013163,23684,90878,328152,24478,44673,79818,81010,6478,163
2014165,42985,99979,430154,30179,44074,86119,28510,8808,405
2015168,18687,33780,849157,04180,79876,24319,42810,8998,529
2016170,73888,52282,216159,53981,95977,58019,54910,9598,590
2017172,74489,47083,274161,45282,85778,59519,69711,0058,692
2018175,06590,49884,567163,58983,79579,79420,11011,1728,938
2019176,99391,33885,655165,25084,52880,72220,41211,2839,129
2020175,24490,28884,956163,76483,69180,07319,59610,7828,814
2021 d176,99591,08285,913164,71984,10380,61621,48411,6959,789
2022 d181,09992,89188,208168,47985,79482,68522,07911,80610,273
2023 d182,68993,47689,213170,24886,54183,70721,80211,59210,210
 Median earnings (dollars)
1937761945484761945484. . .. . .. . .
1940746935472746935472. . .. . .. . .
19451,1591,6547701,1591,654770. . .. . .. . .
19501,9262,5321,1241,9262,5321,124. . .. . .. . .
19552,4383,3151,3512,3833,3481,3382,3972,5501,552
19602,8943,8791,6792,8333,8751,6762,9033,1291,695
19653,4144,6851,9843,3194,6301,9793,8584,2421,898
19704,3756,1802,7354,3176,1732,7705,1045,6832,360
19755,8038,2503,7305,7908,3153,7946,7007,8463,113
19808,54911,9636,0128,61212,1666,1068,69910,5724,133
198511,26514,9598,29311,63815,7068,5259,87712,3015,529
198611,83115,5798,79612,06416,0259,01910,42412,9086,152
198712,32716,0739,26112,57616,5599,50010,88613,4016,573
198812,82516,6139,75313,08617,0559,99211,47814,0907,036
198913,31417,01410,26513,76217,80010,57711,60214,5387,010
199013,89817,58210,83714,43218,48311,19911,22014,0976,898
199114,27817,76511,36914,85918,73011,76711,12513,7037,186
199214,73918,20811,84215,38619,29212,26811,39213,9667,452
199315,00018,43012,09315,66519,51612,54611,59514,1287,720
199415,56019,24912,42216,01019,96912,80712,05114,7378,002
199516,10819,90712,89716,61820,67213,29612,19814,9318,301
199616,71220,77913,33517,25621,59113,76312,48115,3008,628
199717,56221,81414,04318,12722,69314,48212,91015,9118,944
199818,51323,02814,83419,10323,92015,29013,46216,5659,365
199919,26523,92715,46519,88524,83915,93814,05117,3389,784
200020,22525,03216,28720,88525,99916,80114,92718,53810,270
200120,90525,64317,03721,62926,64717,59515,01018,68110,470
200221,19325,76517,46121,98726,89218,08514,42917,76110,514
200321,61026,17317,84522,47327,36418,49714,51217,99810,678
200422,33527,06118,42123,24228,30519,13814,91218,43011,100
200522,98527,88618,88623,90529,15419,63315,54319,28911,559
200623,85728,91819,59824,84330,26220,39615,88919,76911,911
200724,59529,74120,36025,68531,18821,21315,72719,52512,082
200825,20630,24521,04626,38331,81422,02115,44119,30112,237
200924,80729,31121,14326,12131,00022,25614,40817,78012,006
201024,92129,53321,13626,30031,27922,32714,15217,58311,961
201125,50630,35221,48226,90432,10322,72714,92018,73612,353
201226,09731,18021,90027,49732,88623,12215,55119,64412,836
201326,60331,74522,31228,00833,46923,53115,50519,85613,085
201427,42232,82622,85628,87834,64724,07116,06020,48913,496
201528,46833,91423,84329,93735,73525,02716,60420,96813,882
201629,12034,49924,54630,55836,27125,78016,98921,31214,089
201730,05535,59625,44031,57137,46726,68017,37421,66014,377
201831,32237,14426,50332,88239,13127,76318,11422,32314,918
201932,65638,52927,78034,29840,60529,12518,42822,45615,281
202032,84038,70127,77734,60140,83629,27417,55121,59314,399
2021 d35,86441,83230,77837,70744,15732,34719,98224,15916,139
2022 d39,02545,31433,75840,99547,78135,40820,83725,40317,241
2023 d41,36647,83035,96943,42050,28237,68121,09325,23117,912
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTE: OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total. Median earnings reflect the combined earnings from wage and salary employment and self-employment.
b. Not covered before 1951.
c. Totals do not necessarily equal the sum of rounded components.
d. Preliminary data.
CONTACT: statistics@ssa.gov.
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+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B4 Percentage of workers with Social Security (OASDI) taxable earnings below the annual maximum taxable amount, by sex, selected years 1937–2023
YearAll workers aAll self-employed workersAnnual maximum taxable earnings (dollars)
TotalMenWomenTotalMenWomen
193796.995.899.7. . .. . .. . .3,000
194096.695.499.7. . .. . .. . .3,000
194586.378.698.9. . .. . .. . .3,000
195071.159.994.6. . .. . .. . .3,000
195175.564.696.765.462.683.33,600
195272.160.095.464.161.283.53,600
195368.855.593.862.959.583.13,600
195468.455.493.062.658.882.83,600
195574.463.495.974.072.386.34,200
195671.659.794.571.269.186.04,200
195770.158.793.169.667.285.54,200
195869.458.491.868.866.385.74,200
195973.362.794.372.069.688.04,800
196072.060.993.571.669.287.74,800
196170.859.692.470.367.886.94,800
196268.857.191.167.965.385.34,800
196367.555.590.066.363.485.34,800
196465.553.188.563.860.584.44,800
196563.951.087.359.555.882.54,800
196675.864.495.668.365.088.46,600
196773.661.594.266.763.287.56,600
196878.668.096.370.367.289.77,800
196975.562.896.068.365.089.17,800
197074.061.893.567.864.388.37,800
197171.759.191.766.763.386.27,800
197275.062.993.968.865.089.79,000
197379.768.996.271.167.491.010,800
197484.976.297.875.772.194.013,200
197584.976.497.577.874.493.914,100
197685.176.397.578.675.194.315,300
197785.276.397.579.375.894.116,500
197884.675.497.179.375.694.017,700
197990.083.698.684.381.395.922,900
198091.285.598.886.984.296.625,900
198192.487.499.089.487.197.229,700
198292.988.398.991.088.897.732,400
198393.789.699.092.090.097.735,700
198493.689.498.991.889.797.637,800
198593.589.398.892.089.897.539,600
198693.889.798.792.390.297.542,000
198793.989.998.692.590.497.543,800
198893.589.498.391.789.497.145,000
198993.890.198.392.490.197.348,000
199094.390.998.493.391.397.751,300
199194.491.198.393.691.697.753,400
199294.391.098.193.691.797.655,500
199394.491.398.193.791.997.457,600
199494.691.498.193.992.097.560,600
199594.291.097.993.992.097.561,200
199693.990.697.793.992.097.462,700
199793.890.597.693.891.997.365,400
199893.790.397.594.092.297.368,400
199993.990.797.594.292.397.472,600
200093.890.697.492.590.196.676,200
200194.191.097.593.090.896.880,400
200294.691.897.794.993.297.784,900
200394.591.897.595.093.497.687,000
200494.191.297.394.893.197.587,900
200593.991.097.194.793.097.490,000
200694.091.197.195.093.297.794,200
200793.991.097.095.293.597.897,500
200894.091.297.095.593.898.0102,000
200994.592.097.396.094.498.3106,800
201094.391.797.196.094.398.2106,800
201193.891.196.895.894.098.1106,800
201293.991.296.895.693.898.0110,100
201394.091.496.895.693.898.0113,700
201494.091.496.895.994.198.1117,000
201593.891.196.696.194.498.1118,500
201693.590.996.496.094.498.1118,500
201794.191.796.796.394.898.2127,200
201893.891.396.596.394.998.1128,400
201993.891.496.496.494.998.1132,900
202093.891.596.396.394.998.0137,700
2021 b93.591.296.096.394.997.9142,800
2022 b93.190.695.796.494.998.0147,000
2023 b93.791.496.196.795.398.3160,200
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Percentages are subject to revision.
OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. From 1937 to 1950, relates to wage and salary workers. Beginning in 1951, includes self-employed workers.
b. Preliminary data.
CONTACT: statistics@ssa.gov.
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B5 Number of workers with Social Security (OASDI) taxable earnings, by sex and age, selected years 1937–2023 (in thousands)
YearTotal, all agesUnder 2020–2425–2930–3435–3940–4445–4950–5455–5960–6162–6465–6970–7172 or older
 All workers
193732,9003,2776,3025,4804,4133,6883,0552,5801,9181,308384398a 97. . .. . .
194035,3902,9636,4815,7944,9043,9303,3422,7062,1471,488437494451106152
194546,3906,3135,9085,5715,4955,2884,6234,0613,2752,577831926975214333
195048,2804,4697,0576,7325,9915,6095,0164,0763,3752,5978111,052979210306
195565,2005,4107,0657,4997,8017,4587,2226,5075,2994,2611,4231,8932,091537734
196072,5306,3288,7497,4617,8128,3017,9387,4326,4484,9961,6432,1021,989419912
196580,6808,55611,0668,2617,4888,1208,5507,9367,1635,9311,9432,2722,027424943
197093,09010,79014,94510,5878,4928,0288,5398,6477,7006,5942,2362,6922,3624751,003
1975100,20011,93916,41913,85210,3048,6447,9978,1577,8966,6262,2892,5432,139444951
1980113,00012,37218,40316,46414,18410,9829,0037,9617,7687,0762,3262,6322,2924911,046
1985119,80010,68517,72718,01216,19314,27610,9618,7137,4356,8702,4102,7262,2064891,097
1990133,60010,90716,76018,70118,69617,00814,98411,1198,5336,9282,4542,8542,6876051,362
1995141,00010,83215,46517,07818,69218,76016,91814,62210,5107,6672,4402,7772,8366991,704
1996143,40011,15615,25117,18418,38919,02617,48115,10811,2057,9422,5202,8042,8636981,772
1997146,14511,40215,48617,15618,03319,27917,96415,36912,0238,4532,5692,9022,9137311,865
1998148,78611,90415,71217,01017,69419,36618,39315,76312,6628,9472,6872,9912,9707531,932
1999151,33312,24116,10616,75417,51719,40718,76916,31813,2979,3322,7593,0873,0137711,962
2000154,73212,41316,70316,43817,71519,24519,19916,99014,1569,6812,8763,2433,1598292,083
2001155,41611,75316,98116,08117,68818,78319,33617,44914,57110,2882,9893,3313,2308282,107
2002154,89311,04517,01515,95217,34618,10819,21317,69814,62510,9363,2663,4253,3018132,150
2003154,57610,48317,01815,90416,94017,52719,06917,87914,83111,3873,5063,5543,4258252,226
2004156,40510,55817,20116,21616,61317,28318,97418,15315,33311,9873,4903,8833,5848512,280
2005158,51110,85017,35916,65416,17917,31218,69418,41415,84512,5913,4164,1813,7549042,357
2006161,05211,13017,54517,13815,92317,39518,33918,62316,37613,0383,7984,3733,9629582,453
2007162,92811,10717,63617,48116,01917,28817,93418,70716,78813,2784,4624,4164,2769672,568
2008162,53210,30217,53517,58616,06316,96417,43618,61217,04513,5344,6394,6504,5011,0222,642
2009157,9408,65416,82017,08715,85416,20916,77718,11116,88413,7484,4465,1164,5491,0372,646
2010157,3298,10917,00017,03216,07815,63116,61017,67216,92214,0394,4225,4614,6281,0352,689
2011158,6747,93917,38717,15416,44915,35016,68417,26517,07314,4144,5685,5814,9541,0802,776
2012160,7758,07317,71717,41416,83615,42416,61216,89817,18014,7924,8225,5485,3871,1862,886
2013163,2368,35818,10917,86617,20415,63916,46016,58917,22515,1404,9745,7455,6551,2982,972
2014165,4298,60218,34718,39917,51216,00416,22716,46517,21315,3525,1346,0125,9091,2572,996
2015168,1869,09618,40119,01517,80316,54015,89916,60317,06615,6395,3106,2386,2101,2323,133
2016170,7389,45618,40519,51718,10017,06415,70016,75016,81515,8885,4476,5416,4341,3653,256
2017172,7449,70918,34319,80418,35217,48315,81816,69416,51816,0345,5936,7676,6371,6273,366
2018175,0659,94418,41719,98218,74317,86016,09016,58416,30216,1525,7297,0146,9351,7053,607
2019176,99310,09018,44120,00819,20018,14716,46016,38816,19916,2165,7757,2297,2871,6603,893
2020175,2449,53018,02819,49519,36918,04116,68715,85016,11615,8815,8117,2967,4521,6634,024
2021 b176,99510,85918,42719,32519,64418,08817,02915,54016,17115,5455,8237,3137,5221,6934,014
2022 b181,09911,16818,75519,53820,24718,65417,68515,84616,32315,4615,9267,5017,8711,8404,283
2023 b182,68910,93418,81219,60520,49819,09018,09516,07516,20115,2545,9137,6448,1171,9344,517
 Men
193723,8102,0204,0213,7973,2373,7752,3872,0911,6061,110330351a 85. . .. . .
194025,5701,8214,0724,0283,5452,9222,5502,1511,7701,26537343440396140
194528,8203,3432,2963,0543,5023,4863,1502,8402,4091,984664765838189300
195032,6202,5304,2154,4974,1353,8893,4192,8272,4171,951635843815181266
195543,1403,0263,9805,0195,3455,0354,8464,3273,5952,9951,0121,3871,566414593
196047,9003,7485,4555,1485,4645,5915,1884,8184,1833,3361,1251,4801,392293697
196551,9905,2066,7315,5745,1535,4165,4645,0024,5363,8031,2741,5191,359280673
197057,3306,3088,6396,7605,5645,1265,2875,2424,6714,0841,3921,7301,522321684
197559,5206,6359,1228,2456,4405,3114,8314,8914,7294,0231,4181,5951,352285643
198064,2886,6209,9719,2788,2066,3725,1784,5904,5164,1521,3911,5971,411309697
198566,1145,5479,4329,8709,0667,9206,0504,8384,1863,9321,4081,5931,297289686
199072,2925,6908,83510,13110,2519,2167,9775,9764,6513,8571,3811,6191,526358823
199575,4435,5908,0699,09710,14610,1068,9667,6635,6204,1931,3741,5471,6144051,053
199676,2415,6727,8769,0749,93510,1989,2407,8735,9634,3071,4161,5691,6294031,086
199777,4985,8237,9439,0179,69710,2809,4987,9976,3764,5781,4231,6411,6504331,141
199878,6716,0688,0298,8959,47210,3459,6848,1966,6734,8351,4761,6901,6884441,177
199980,0426,2518,2388,7749,41510,3769,8808,4806,9775,0281,5201,7341,7134541,200
200081,6546,3238,5448,5739,49210,28510,1028,8387,3655,1841,5881,7961,8054881,271
200182,0065,9448,6898,4229,46010,06310,1919,1067,5665,4881,6301,8471,8484771,275
200281,5685,5628,6918,2979,2829,71310,1139,2417,5755,7991,7681,8841,8834611,299
200381,2635,2338,6918,2649,0289,43510,0609,2967,6705,9911,8961,9451,9394821,334
200482,1035,2338,7988,4188,8349,27910,0259,4417,9326,2681,8802,1062,0254951,369
200583,0735,3748,8498,6498,5729,2759,8599,5808,2136,5531,8202,2662,1135301,420
200684,2845,5348,9288,8908,4189,2629,6669,6768,4936,7662,0112,3682,2225651,484
200785,1345,5128,9769,0598,4249,2089,4469,7028,6976,8682,3482,3812,3905681,554
200884,7945,1018,9099,1168,4278,9869,1959,6578,7846,9952,4392,4762,5095941,605
200981,9034,2218,4758,8058,2758,5398,7969,3598,6637,0642,3112,6922,5065961,602
201081,5423,9738,5888,7488,3998,2148,7229,1318,6767,2152,2662,8652,5315921,622
201182,3773,8928,8258,8138,6208,0698,7468,9578,7787,4232,3422,9142,6976181,680
201283,5673,9669,0068,9648,8258,0898,7148,8058,8287,6322,4992,8822,9416691,747
201384,9084,1239,2139,2109,0298,2098,6098,6628,8807,7892,5972,9753,0597451,809
201485,9994,2319,3299,4909,2138,3768,4758,5888,8967,9132,6783,1343,1747141,788
201587,3374,4739,3609,7869,3278,6638,2748,6558,8228,0562,7683,2793,3256901,861
201688,5224,6439,36010,0329,4438,9198,1558,6868,6998,1912,8313,4423,4277611,933
201789,4704,7799,32610,1699,5509,1318,1778,6568,5658,2462,8943,5553,5379011,984
201890,4984,8929,35310,2569,7369,3048,2928,5518,4418,3272,9493,6633,6979302,107
201991,3384,9479,36710,2649,9439,4488,4668,4268,3498,3622,9653,7613,8819022,258
202090,2884,6529,1539,99410,0059,3598,5938,1068,2898,1833,0063,7573,9669012,323
2021 b91,0825,2709,3429,90910,1519,3598,7527,9258,2738,0033,0233,7884,0169242,345
2022 b92,8915,4489,51210,00410,4129,5879,0498,0158,3297,9493,0533,8854,1721,0032,472
2023 b93,4765,3369,53110,02410,5329,7819,2288,1208,2187,8143,0253,9624,2701,0572,577
 Women
19379,0901,2572,2811,6831,1769136684893121985447a 12. . .. . .
19409,8201,1422,4091,7661,3591,0087925553772186460481012
194517,5702,9703,6122,5171,9931,8021,4731,2218665931671611372533
195015,6601,9392,8422,2351,8561,7201,5971,2499586461762091642940
195522,0602,3843,0852,4802,4562,4232,3762,1801,7041,266411506525123141
196024,6302,5803,2942,3132,3482,7102,7502,6142,2651,660518622597126233
196528,6903,3504,3352,6872,3352,7043,0862,9342,6272,128669753668144270
197035,7604,4826,3063,8272,9282,9023,2523,4053,0292,510844962840154319
197540,6805,3047,2975,6073,8643,3333,1663,2663,1672,603871948787159308
198048,7125,7528,4327,1865,9784,6103,8253,3713,2522,9249351,035881182349
198553,6865,1388,2958,1427,1276,3564,9113,8753,2492,9381,0021,233909200411
199061,3095,2177,9258,5708,4457,7927,0075,1433,8823,0711,0731,2351,161247540
199565,5575,2417,3967,9818,5468,6547,9516,9594,8913,4741,0661,2301,222295651
199667,1585,4837,3758,1108,4548,8298,2417,2365,2423,6341,1041,2351,234295685
199768,6475,5797,5438,1398,3368,9988,4667,3725,6483,8751,1461,2611,264298724
199870,1155,8377,6838,1158,2229,0218,7097,5675,9894,1131,2121,3021,283308755
199971,2915,9907,8687,9808,1029,0318,8897,8386,3214,3041,2391,3531,299317762
200073,0786,0898,1597,8658,2248,9609,0978,1526,7914,4971,2881,4481,355341812
200173,4105,8098,2937,6588,2288,7219,1448,3447,0054,8001,3581,4841,383351833
200273,3255,4838,3247,6558,0658,3959,1018,4577,0505,1371,4981,5411,418351851
200373,3135,2508,3277,6407,9128,0939,0108,5837,1615,3961,6101,6091,487343892
200474,3025,3248,4037,7987,7798,0048,9498,7127,4015,7191,6101,7771,558356911
200575,4385,4758,5118,0057,6078,0388,8358,8347,6336,0381,5951,9141,641374937
200676,7685,5968,6178,2487,5058,1348,6738,9467,8836,2721,7882,0061,740393969
200777,7945,5958,6608,4227,5948,0808,4889,0058,0916,4102,1142,0361,8863991,015
200877,7385,2018,6268,4697,6367,9788,2418,9558,2616,5392,2002,1741,9924281,038
200976,0374,4348,3458,2827,5807,6717,9818,7528,2216,6852,1352,4242,0444421,044
201075,7874,1368,4138,2847,6807,4177,8888,5418,2466,8242,1562,5962,0974431,067
201176,2974,0478,5628,3417,8307,2807,9388,3088,2956,9912,2262,6662,2564621,095
201277,2084,1078,7118,4508,0117,3357,8988,0938,3527,1602,3232,6662,4465171,138
201378,3284,2358,8968,6568,1767,4317,8517,9278,3447,3512,3782,7702,5965541,163
201479,4304,3719,0188,9108,3007,6287,7527,8778,3177,4382,4552,8782,7355431,209
201580,8494,6239,0419,2308,4767,8777,6257,9488,2447,5832,5422,9602,8855431,272
201682,2164,8129,0459,4868,6578,1457,5458,0648,1157,6972,6163,0983,0076051,323
201783,2744,9299,0189,6358,8018,3527,6418,0387,9547,7872,7003,2123,1007261,382
201884,5675,0529,0649,7279,0078,5567,7988,0337,8617,8252,7813,3513,2387751,500
201985,6555,1439,0749,7449,2578,6997,9957,9637,8517,8542,8103,4673,4067581,635
202084,9564,8788,8759,5019,3638,6828,0947,7447,8277,6982,8053,5393,4867621,701
2021 b85,9135,5889,0859,4179,4938,7308,2777,6157,8977,5422,8003,5253,5067691,669
2022 b88,2085,7219,2429,5349,8359,0678,6367,8327,9947,5122,8733,6163,6998371,810
2023 b89,2135,5989,2819,5819,9669,3098,8677,9557,9837,4402,8883,6813,8468781,940
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Age refers to age attained during year.
Totals do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. Represents workers attaining age 65 during the year. Workers aged 65 or older were not covered under the program in that year.
b. Preliminary data.
CONTACT: statistics@ssa.gov.
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B6 Median earnings of workers with Social Security (OASDI) taxable earnings, by sex and age, selected years 1937–2023 (in dollars)
YearTotal, all agesUnder 2020–2425–2930–3435–3940–4445–4950–5455–5960–6162–6465–6970–7172 or older
 All workers
19377611705708299981,0611,1261,1211,1771,0201,010927a 512. . .. . .
19407461404987649341,0411,0641,1101,0711,018978963874924788
19451,1592886698181,3831,6171,8422,0261,8741,8211,7821,7391,4821,3411,307
19501,9263851,3761,9712,3122,4562,4732,5172,4422,3942,4922,2521,9731,9161,589
19552,4384431,6012,6893,1733,2333,1963,0682,9662,7282,5252,4271,7361,2791,149
19602,8945611,9173,1383,7383,9033,8913,7853,6433,4523,1663,0521,5901,1401,252
19653,4146132,3263,9194,5404,7474,7564,6654,5264,3044,0873,7671,7911,1711,326
19704,3758102,9885,3346,1566,3396,3576,2926,1055,8315,4735,0472,0991,5781,683
19755,8031,0704,1876,7958,2498,6298,7258,8108,7488,2997,7796,6202,5242,1052,137
19808,5491,6466,2059,59311,51012,54012,69012,78412,79412,30911,6069,6514,4513,3063,140
198511,2651,6477,13612,45314,88616,45816,98416,84916,52815,83114,72411,9075,9744,3303,729
199013,8981,9378,05414,68717,48219,29620,66420,95820,15718,58417,16313,0216,8125,3754,536
199516,1082,0768,39216,13419,65421,62923,46824,69024,09021,32019,13612,9617,5515,8164,681
199616,7122,1408,56216,66420,32722,31124,11625,31725,17622,08319,71813,4087,6926,2174,861
199717,5622,3109,07417,59621,26123,27924,97926,26426,41523,39820,51414,2848,0566,3875,033
199818,5132,5159,76318,66622,45324,34525,97127,39027,60924,68821,37215,2298,4316,7475,302
199919,2652,61010,16319,56323,46925,17326,78828,31528,64325,57722,15115,9028,9356,7805,271
200020,2252,71610,72120,59724,81726,38527,81429,40329,52926,69822,88416,4999,4657,2955,376
200120,9052,71810,70320,98125,60127,22828,54430,12830,41427,68523,67917,73610,5567,8615,743
200221,1932,67710,35320,94525,90427,72428,99230,33830,99828,38024,47018,56311,1588,1925,911
200321,6102,63310,32021,04426,46428,33129,48430,91031,56229,12625,45219,30211,8758,6985,965
200422,3352,71510,68921,49627,31229,51330,53331,93132,73030,37626,46320,74012,5859,1736,313
200522,9852,75811,00922,03127,92630,52131,37732,63933,68231,46327,70221,93513,3219,6386,630
200623,8572,82411,44722,86728,83731,76232,71833,80734,81232,76329,16523,32014,01210,1746,957
200724,5952,91411,67123,51229,72032,77133,74534,90635,71434,04930,29424,66814,72710,9277,234
200825,2062,94411,54623,95730,25333,53834,47235,56636,31434,93731,32126,08115,45511,4937,482
200924,8072,77510,56222,96329,42232,95734,11134,82235,68834,46131,30326,34715,98011,2847,527
201024,9212,71310,40722,53029,40633,19434,85335,34936,00035,01331,93826,98816,40411,4617,649
201125,5062,78210,63922,75529,95333,76735,82736,35936,84336,10633,43528,44517,86812,4018,000
201226,0972,83911,00423,20030,43934,71236,74937,21737,69636,99934,71429,83819,49313,0588,493
201326,6032,93111,29823,63531,02235,38637,60738,19638,59237,69235,76230,94620,24613,4848,777
201427,4223,04811,95524,30331,89836,32038,69839,45139,56838,89936,70432,18721,20914,57110,004
201528,4683,27312,74025,46033,12537,46739,94441,04040,93240,00037,89034,06322,16515,14710,419
201629,1203,41113,38226,25033,77038,09940,58342,08741,62640,60838,82234,74822,95815,33410,609
201730,0553,54713,98727,34834,98039,22541,95243,40242,84841,81239,70035,82724,12516,16111,211
201831,3223,70214,90828,76936,40140,85543,48145,05344,48143,12540,28137,13325,26316,81411,467
201932,6563,91515,78030,29837,78742,43344,96546,63446,19244,34941,54638,26526,69917,38412,044
202032,8404,47114,93729,96637,93042,99445,73847,23247,19245,03042,30038,41226,54916,42010,943
2021 b35,8644,96317,78833,44841,15446,57749,42150,83851,19748,46746,12941,67630,59420,16613,387
2022 b39,0255,18620,30537,11444,61949,99652,90554,42954,74151,95048,52344,93532,67721,79414,567
2023 b41,3665,45621,49339,29647,18652,57955,70157,37057,62554,62051,07047,37334,57223,66415,451
 Men
19379451746471,1171,2021,2861,3381,3081,2321,1371,1311,008a 563. . .. . .
19409351475509281,1431,2891,3061,3201,2381,1531,0881,058950917899
19451,6542714228131,9832,2452,4052,3642,3192,1702,1062,0001,6661,4621,390
19502,5324021,5662,4652,9183,1023,1313,1563,0182,9592,8122,6182,3172,0491,707
19553,3154681,8713,4504,0794,2014,1594,0053,8183,5123,2013,0442,1641,4981,292
19603,8796152,1163,9424,8315,1755,1674,9544,7024,4163,9823,8122,1121,2071,340
19654,6857102,6094,9576,0556,4816,5196,3695,9215,5814,9934,7842,6281,2461,443
19706,1809303,2816,8278,1318,5288,6868,7358,3707,6757,0516,4562,9271,6621,863
19758,2501,2464,8708,46411,17012,13112,53312,60512,27011,29010,3988,7002,8952,2762,371
198011,9631,8577,00711,88015,49117,98218,72018,89618,39117,58515,93913,2014,9023,6583,529
198514,9591,7718,18514,46518,64222,02124,43324,38523,84122,11719,95316,5326,7604,9774,351
199017,5822,0588,94516,41221,21124,42427,60829,07428,02725,50923,24317,4087,7146,1535,129
199519,9072,1649,61817,81023,20026,91229,73232,33432,50528,26024,67317,0908,1336,4304,977
199620,7792,2349,90018,53824,02427,76930,65832,85033,64829,42625,17717,6328,4416,7155,295
199721,8142,37910,35619,74825,23128,87431,79033,73834,89031,01826,22918,1598,8327,0975,300
199823,0282,60011,13521,04026,64530,15432,99634,82336,12532,57727,58819,7509,2867,4295,638
199923,9272,71811,61622,20027,80531,11333,94635,71736,92433,42828,38220,1729,8737,3235,594
200025,0322,80412,19123,40329,40432,35435,21836,93237,91734,71728,85021,07610,4877,9035,791
200125,6432,78812,00223,50030,13033,11735,80137,42638,34835,28729,88621,97612,0108,5666,229
200225,7652,74811,56023,23830,42033,65835,99437,57438,28535,80630,71522,84412,6118,8346,418
200326,1732,72611,39123,36530,89134,30236,54238,15038,69936,39031,54023,85413,4029,4706,338
200427,0612,80111,87223,83331,97735,75637,89039,58440,12037,84032,96025,87214,4799,9276,665
200527,8862,83212,29724,50832,63036,92839,01640,52941,15338,93234,46827,35515,34310,5317,040
200628,9182,89712,85225,41633,71738,50140,49741,88842,50440,29936,11829,35916,37411,4277,367
200729,7412,99213,05126,03834,42039,65241,70243,21243,63941,57937,30030,45217,49112,2607,739
200830,2453,02012,77426,28434,95840,23442,41044,11844,31642,34338,30031,80018,29012,5487,892
200929,3112,76811,36324,90833,48339,26241,26642,60443,09041,22137,14631,87718,52512,3007,632
201029,5332,75011,20724,62133,67239,57342,17743,21943,84641,80238,14132,42419,19512,7117,860
201130,3522,88611,54225,10534,30640,31743,67444,51045,13243,41739,92434,57021,20013,7318,342
201231,1802,93511,97825,64634,86041,19544,83845,57046,38344,73941,30435,90923,36214,9028,976
201331,7452,99512,42726,07035,52441,90745,67746,80747,52245,73142,99737,05624,33915,4989,281
201432,8263,14313,20026,96636,54543,04047,23048,37148,64547,35044,11338,92325,89117,14410,999
201533,9143,38313,98828,12737,75744,08748,49750,23549,93148,71245,37141,06227,04017,91711,672
201634,4993,52014,62428,78138,38844,64348,76851,27550,38149,29546,51941,65528,10018,35711,733
201735,5963,66815,40930,00039,93245,95050,39952,67652,00050,75047,73343,09129,12619,04712,405
201837,1443,83216,63631,50241,51148,04752,35454,69754,05252,50848,82744,52130,61720,10112,727
201938,5294,05817,61033,02842,88549,68453,73556,29755,79953,86950,67645,99132,40020,54013,500
202038,7014,76816,94932,95342,98550,13254,25056,56356,75054,04851,19346,00032,70319,54112,416
2021 b41,8325,05320,02936,39546,15653,78858,17760,55561,26557,78555,00049,82936,71424,00015,082
2022 b45,3145,39222,87640,21850,06857,70961,88864,76865,39561,99957,71753,69639,35325,68516,340
2023 b47,8305,74024,21842,56152,48560,42364,96267,50668,16064,85460,66656,66641,57427,64617,351
 Women
1937484163477602621609604589576563585582a 366. . .. . .
1940472127432530590599596590580562499577607999424
19457703078118218719711,0261,018987955946899832766928
19501,1243621,1531,1581,1961,2971,4211,4561,4101,4161,3701,3491,1761,3991,232
19551,3514081,3121,4061,4301,5861,7061,7751,7681,6221,5421,4451,057949802
19601,6794841,5581,9691,7181,8992,0752,2052,2902,2212,0401,7831,1421,0071,036
19651,9845391,8522,0672,0692,2432,4782,6602,7152,7642,6782,3721,2081,0541,093
19702,7356752,5383,1512,9533,2103,4983,7213,7903,7473,7293,2361,6741,3441,375
19753,7309053,2874,8004,4544,5124,8705,1685,3405,3005,0204,0552,1891,8951,715
19806,0121,4515,0837,4967,6497,4957,7617,8938,0797,9667,7566,0443,5892,8532,569
19858,2931,5246,06310,25110,98611,16911,16311,07210,89810,71410,1337,7284,9593,6713,067
199010,8371,8167,10412,67713,64214,33915,03114,92014,37313,08812,1949,1335,8884,3873,830
199512,8971,9917,23214,24915,85316,54718,06818,73217,93716,03014,1479,8826,9105,1204,376
199613,3352,0517,38314,63716,38717,00918,53219,49618,83416,72814,67010,3586,9715,6054,372
199714,0432,2437,87315,23817,15017,80119,27720,32519,98917,75015,76211,0037,3315,6384,687
199814,8342,4358,52916,12818,13318,62520,04621,48421,08818,65616,60611,6467,6195,9684,871
199915,4652,5198,92816,89718,82319,28320,68822,26522,12919,59417,16812,3248,0326,2454,876
200016,2872,6389,45417,77419,89320,38721,53623,20223,07420,66417,99312,8768,4726,4594,947
200117,0372,6499,53618,34120,73621,11422,22224,03524,14921,79718,73314,0559,2147,1175,200
200217,4612,6139,33318,53321,20321,67822,77524,40125,08222,84219,58215,0289,7797,5525,343
200317,8452,5549,36718,67421,75022,31723,19224,93325,80623,48620,50615,52010,4247,9475,469
200418,4212,6379,67619,08822,37523,16523,99325,67026,64324,64421,39316,63910,9748,2115,908
200518,8862,6939,91419,48622,87623,94924,58326,05127,45025,59322,29017,44211,4968,6096,240
200619,5982,76110,26320,27123,69524,97625,71026,83328,43826,74223,79318,73012,0748,9546,444
200720,3602,84310,49120,96324,72925,96626,52627,73629,12827,97024,97820,12412,5809,6766,690
200821,0462,87410,47721,55125,46426,82927,30528,53829,83329,15425,87021,61813,21210,2537,084
200921,1432,7819,87021,04125,40926,96927,50928,46929,77429,24726,51322,35413,89510,2447,365
201021,1362,6819,73020,52625,31027,24928,03728,64329,84429,65427,09123,11214,31510,4007,415
201121,4822,6859,88520,57625,67527,56228,68829,31530,21230,23628,19624,09315,13411,1517,600
201221,9002,75510,11920,83426,06928,46229,34229,95230,69630,83029,11825,35016,30511,4477,902
201322,3122,85810,28221,20026,60529,11230,19030,66531,17831,25830,10526,15816,92711,9408,098
201422,8562,95710,89521,78827,19829,71930,98531,64931,94132,10030,60226,94317,45212,1618,826
201523,8433,17211,69822,92828,28130,94032,26533,14833,25632,99831,69528,63818,09012,9838,964
201624,5463,31912,30923,78029,05631,75333,13534,03033,98433,38132,70829,13018,80913,0009,348
201725,4403,43212,79124,85630,15832,65034,30035,26534,90934,27133,20829,98620,17113,9369,855
201826,5033,58313,53326,16531,35133,87835,49136,67436,19235,24533,37430,97920,77614,25710,035
201927,7803,79814,35527,60432,73335,39536,82638,10537,73136,37734,33332,28821,88214,53810,599
202027,7774,22413,24327,03032,88236,02337,93438,84838,78037,18235,05731,87821,12213,8779,197
2021 b30,7784,88315,88830,55136,24539,30741,21442,18242,37040,34138,41135,06025,28317,00111,664
2022 b33,7585,00118,14634,07539,32442,52744,62045,68645,76543,42340,91137,65626,82218,20612,693
2023 b35,9695,22219,22336,10942,03045,28947,25748,53148,54346,08742,98739,93228,62719,81413,522
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: The amount of median earnings includes estimates above the taxable maximum.
Age refers to age attained during year.
OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. Earnings of workers attaining age 65 during the year. Workers aged 65 or older not covered under program in that year.
b. Preliminary data.
CONTACT: statistics@ssa.gov.
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Table 4.B7 Number of wage and salary workers with Social Security (OASDI) taxable earnings, by sex and amount of taxable earnings, 1992–2023 (in thousands)
YearTotalWorkers with earnings below the taxable maximum (by dollar amount of earnings)Workers with maximum earnings a
1–9,99910,000–19,99920,000–39,99940,000–59,99960,000–79,99980,000–99,999100,000–119,999120,000–139,999140,000–149,999150,000–160,199 a
 All wage and salary workers
1992126,00046,37229,81233,2539,506. . .. . .. . .. . .. . .. . .7,057
1993128,10046,57129,90033,92010,696. . .. . .. . .. . .. . .. . .7,013
1994130,10046,26729,90334,71212,019274. . .. . .. . .. . .. . .6,921
1995132,80045,78130,14235,95012,833495. . .. . .. . .. . .. . .7,597
1996135,10045,33329,83237,04713,7581,050. . .. . .. . .. . .. . .8,077
1997137,76544,40729,67638,31914,8532,103. . .. . .. . .. . .. . .8,405
1998140,38643,26029,36039,68116,0703,265. . .. . .. . .. . .. . .8,747
1999142,70342,68228,97540,62417,0024,830. . .. . .. . .. . .. . .8,589
2000146,09742,21428,44341,69018,3866,433. . .. . .. . .. . .. . .8,933
2001146,59641,29627,74641,64419,2387,881174. . .. . .. . .. . .8,614
2002145,79340,87326,91041,10219,5158,2861,263. . .. . .. . .. . .7,840
2003145,10140,16526,24740,52919,7908,6401,818. . .. . .. . .. . .7,909
2004146,66239,51525,91440,49420,5919,3382,210. . .. . .. . .. . .8,597
2005148,53039,13425,68340,77721,2789,7932,875. . .. . .. . .. . .8,987
2006150,78738,67225,23740,95322,16310,5514,120. . .. . .. . .. . .9,090
2007152,47438,07224,89240,84422,88111,1905,217. . .. . .. . .. . .9,378
2008152,22537,17124,41540,20323,07411,6266,027531. . .. . .. . .9,175
2009147,37536,57823,76738,31222,05011,2325,9271,425. . .. . .. . .8,081
2010146,73436,16223,81537,55421,92511,3696,0101,437. . .. . .. . .8,459
2011147,73435,21023,98737,61222,17311,6956,2871,519. . .. . .. . .9,248
2012149,79034,92824,01937,94322,70612,0776,6272,248. . .. . .. . .9,239
2013152,24434,91624,13038,38223,27012,4726,8912,996. . .. . .. . .9,184
2014154,30134,16024,16438,69523,86113,0217,2583,797. . .. . .. . .9,345
2015157,04133,41924,09839,18224,64713,7007,7044,363. . .. . .. . .9,928
2016159,53933,14823,84340,10325,42614,1287,9684,502. . .. . .. . .10,421
2017161,45232,55823,39440,21826,14214,8098,3804,9481,390. . .. . .9,613
2018163,58931,63922,76340,52526,91515,5768,8755,3141,726. . .. . .10,256
2019165,25030,61622,01440,57827,67116,3269,4025,6312,628. . .. . .10,384
2020163,76432,94221,20337,16826,85216,3109,6155,8393,512. . .. . .10,323
2021 b164,71929,50319,63037,29828,30517,55710,4516,4054,117575. . .10,878
2022 b168,47926,98418,83836,60729,98119,25011,5847,1944,7151,382. . .11,944
2023 b170,24825,83418,10535,13430,70620,29912,5867,7905,1391,9061,75710,992
 Men
199266,54320,64013,77319,1976,977. . .. . .. . .. . .. . .. . .5,955
199367,67320,83413,87519,3447,751. . .. . .. . .. . .. . .. . .5,869
199468,48120,44413,83619,5718,615219. . .. . .. . .. . .. . .5,794
199569,90120,22313,86520,1019,031385. . .. . .. . .. . .. . .6,292
199670,67019,77113,49120,4589,510797. . .. . .. . .. . .. . .6,641
199771,91019,35213,19920,82110,0941,579. . .. . .. . .. . .. . .6,862
199873,11118,80012,86821,24310,7192,403. . .. . .. . .. . .. . .7,074
199974,37618,63512,59521,50711,1673,537. . .. . .. . .. . .. . .6,936
200076,03318,46812,24121,71311,8044,644. . .. . .. . .. . .. . .7,163
200176,30318,29811,98521,39212,0775,552133. . .. . .. . .. . .6,862
200275,71118,29111,69320,87011,9905,713934. . .. . .. . .. . .6,217
200375,20017,97211,39620,46811,9935,8531,305. . .. . .. . .. . .6,210
200475,91017,63211,23620,23512,3276,2471,559. . .. . .. . .. . .6,670
200576,75817,38511,03220,28212,6516,4552,023. . .. . .. . .. . .6,926
200677,82017,20510,77320,15412,9856,8722,856. . .. . .. . .. . .6,976
200778,61217,02510,66319,84813,1907,1453,600. . .. . .. . .. . .7,139
200878,44416,86010,42819,42513,0397,2964,060374. . .. . .. . .6,960
200975,52216,96510,25118,27412,1916,8713,896983. . .. . .. . .6,087
201075,16416,74010,24017,90312,0896,9343,949988. . .. . .. . .6,318
201175,91416,20410,35517,97112,2477,0954,1161,045. . .. . .. . .6,879
201277,09015,99910,35018,17512,5307,3044,3081,552. . .. . .. . .6,870
201378,44615,96810,40418,39112,8497,5054,4602,047. . .. . .. . .6,821
201479,44015,47310,33518,49013,1457,8284,6712,588. . .. . .. . .6,910
201580,79815,17310,27818,63113,5008,1544,8702,916. . .. . .. . .7,276
201681,95915,09710,18118,96613,8458,3285,0002,973. . .. . .. . .7,569
201782,85714,8129,94718,84314,1538,6945,2283,250940. . .. . .6,990
201883,79514,3209,58418,75314,4669,1325,5103,4571,166. . .. . .7,407
201984,52813,8509,27318,58814,7439,4925,7693,6111,756. . .. . .7,446
202083,69114,6649,21517,26814,1979,3285,7873,6442,283. . .. . .7,305
2021 b84,10313,2828,42316,91214,7609,9726,2153,9332,617385. . .7,604
2022 b85,79412,2317,99216,27215,24910,7766,8094,3532,944895. . .8,273
2023 b86,54111,7207,74915,48915,26711,1877,2784,6963,1891,2131,1417,612
 Women
199259,45725,73216,03914,0562,529. . .. . .. . .. . .. . .. . .1,103
199360,42725,73716,02614,5762,945. . .. . .. . .. . .. . .. . .1,144
199461,61925,82316,06815,1423,40452. . .. . .. . .. . .. . .1,127
199562,90025,55816,27715,8493,801107. . .. . .. . .. . .. . .1,305
199664,42925,56316,34116,5874,248250. . .. . .. . .. . .. . .1,437
199765,85525,05416,47717,4964,760521. . .. . .. . .. . .. . .1,543
199867,27524,46016,49218,4385,349859. . .. . .. . .. . .. . .1,673
199968,32724,04816,38019,1185,8351,293. . .. . .. . .. . .. . .1,652
200070,06423,74516,20319,9786,5811,787. . .. . .. . .. . .. . .1,770
200170,29322,99715,76120,2527,1612,32938. . .. . .. . .. . .1,752
200270,08222,58115,21820,2327,5252,575326. . .. . .. . .. . .1,624
200369,90122,19314,85220,0617,7972,786510. . .. . .. . .. . .1,699
200470,75221,88414,67820,2598,2643,091647. . .. . .. . .. . .1,926
200571,77221,74914,65020,4958,6273,337849. . .. . .. . .. . .2,061
200672,96721,46714,46420,7999,1783,6791,264. . .. . .. . .. . .2,115
200773,86221,04714,22920,9959,6904,0451,616. . .. . .. . .. . .2,239
200873,78120,31113,98720,77810,0354,3301,967154. . .. . .. . .2,216
200971,85319,61213,51620,0399,8594,3612,030439. . .. . .. . .1,994
201071,57019,42213,57519,6519,8364,4352,061446. . .. . .. . .2,141
201171,82019,00513,63219,6429,9274,6002,171470. . .. . .. . .2,369
201272,70018,92913,66919,76810,1764,7732,319693. . .. . .. . .2,369
201373,79818,94813,72619,99210,4224,9672,431947. . .. . .. . .2,363
201474,86118,68713,82920,20510,7165,1932,5871,209. . .. . .. . .2,435
201576,24318,24613,82020,55111,1475,5462,8341,447. . .. . .. . .2,652
201677,58018,05113,66221,13711,5815,8002,9681,529. . .. . .. . .2,852
201778,59517,74613,44721,37511,9896,1153,1521,698450. . .. . .2,623
201879,79417,31913,17921,77212,4496,4443,3651,857560. . .. . .2,849
201980,72216,76612,74121,99012,9286,8343,6332,020872. . .. . .2,938
202080,07318,27811,98819,90012,6556,9823,8282,1951,229. . .. . .3,018
2021 b80,61616,22111,20720,38613,5457,5854,2362,4721,500190. . .3,274
2022 b82,68514,75310,84620,33514,7328,4744,7752,8411,771487. . .3,671
2023 b83,70714,11410,35619,64515,4399,1125,3083,0941,9506936163,380
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Taxable earnings consist of self-employment income and taxable wages.
Totals do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. Subject to revision.
b. Preliminary data.
CONTACT: statistics@ssa.gov.
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B8 Number of self-employed workers with Social Security (OASDI) taxable earnings, by sex and age, selected years 1951–2023 (in thousands)
YearTotal, all agesUnder 2020–2425–2930–3435–3940–4445–4950–5455–5960–6162–6465–6970–7172 or older
 All self-employed workers
19514,19067124641454359256550346216421523755117
19556,81018114362600757865874790737290441497143322
19606,87019133305560743848929918846316452414101286
19656,5503114329245266481487091388532841138892267
19706,2703315934847658172980883783932740738894244
19757,0006730258167970073181386982331738239395248
19808,200783808241,052983869812851852307381419112280
198510,6001125271,0991,4881,5221,2611,030930929368434455124321
199012,5001525291,1231,6631,8541,7361,3771,113980381487567150389
199112,8001365211,1051,6971,8971,8181,4741,170998388486561158391
199213,1001375091,0931,6781,9511,8641,5891,2431,018382484576166410
199313,2001314881,0291,6501,9561,8921,6471,3251,047375481589164426
199413,3001404739891,6241,9361,9451,7261,3571,070375482580164437
199513,5001434821,0051,6121,9601,9641,8081,3931,097385467574166445
199613,9001474901,0361,6142,0132,0351,8731,4711,144404475575164458
199714,0201514981,0301,5481,9782,0531,8741,5551,203402485592169483
199814,2301625101,0451,5241,9632,0921,8851,6161,265415493590178492
199914,5001715351,0401,5211,9652,0881,9691,6841,322420514595174502
200014,6751735541,0161,4951,9482,0932,0141,7851,345443522591180515
200114,9301735981,0361,5261,9072,1132,0421,8251,421457526610178519
200215,8581757001,1121,6261,8982,1912,1581,9111,578537585651172564
200315,9691767031,1231,6381,9152,2092,1771,9241,588541587652173565
200416,4961897471,1941,6431,9482,2362,2281,9921,684533649691183580
200517,0982118151,2811,6622,0132,2562,2832,0661,764528691739194595
200617,7242158711,3791,6652,0852,2552,3532,1471,848580721780212612
200718,2142269291,4521,7192,1152,2322,3882,2101,856680727825218638
200817,9732189311,4911,6992,0552,1352,3262,1681,835673727855216644
200917,9011989041,4731,7111,9972,1242,2862,1671,874638806852221650
201017,9441939511,5091,7781,9332,1312,2392,1621,873645830852220626
201118,5331919961,5541,8381,9292,1562,2172,2031,964663896968252706
201218,6511889671,5341,8621,9072,1452,1562,1942,0117098871,052277761
201318,8101999911,5421,8871,9212,1122,1192,1882,0497109091,093303788
201419,2852071,0171,6361,9541,9942,1042,1402,1742,0747399521,155302836
201519,4282031,0191,6802,0122,0422,0292,1282,1572,0697589741,188296872
201619,5491991,0111,7002,0232,0812,0072,1362,1372,0717619921,208329893
201719,6972041,0161,6852,0182,1342,0112,1302,0912,0807691,0251,227379928
201820,1102091,0351,7302,1002,2352,0702,1132,0862,0737861,0421,271377984
201920,4122211,0431,7592,1392,3172,1212,1012,0842,0598021,0591,3063621,040
202019,5962811,1621,6922,0662,1892,0651,9431,9491,9017401,0001,2503401,018
2021 a21,4843231,4211,9802,3032,3792,2532,0342,0642,0117671,0661,3703831,129
2022 a22,0792871,3291,9922,3992,5082,3802,1082,1042,0018051,1021,4314161,218
2023 a21,8022771,2931,9172,3992,5042,3922,0672,0141,9377801,0961,4364291,261
 Men
19513,6205612193704785194794303931391792044797
19555,98016104335555687773773679631247373420122265
19605,9901611928451567875781279370926038634883230
19655,6402612726341059871475977274227233932675217
19705,3702813630642252264269971269526832432077201
19755,7905725147956458461968071567225530932678201
19806,4076030563979375267264168166824430133392226
19857,623793787821,0601,05887373067468627832835197249
19908,5251033467461,1121,2411,148914762693270355424116295
19918,668923417261,1091,2681,204976793699273350418119299
19928,798893307141,0901,2891,2281,041830706271344427126312
19938,840893106741,0751,2901,2411,078885713261341436125322
19948,839893096381,0531,2691,2681,127890723263333423122331
19958,908973056481,0301,2711,2811,170906735269325413124335
19969,074943066581,0211,2811,3221,200954754276328415119346
19979,078983116389751,2451,3131,197997788275334420122365
19989,109983146419471,2171,3261,1881,033819275338415130368
19999,2251073196329481,2071,3141,2401,063844279352415127377
20009,2771063286049131,1931,3101,2681,128856294348415130383
20019,3541023456139121,1631,3201,2801,145893297349426129379
20029,7781093956369551,1471,3331,3311,187983338380445124415
20039,8601093976459641,1601,3471,3461,195990341381446125416
200410,0881114106829511,1651,3431,3731,2331,045338417471128423
200510,3951264487229581,1851,3521,3981,2721,093328441500139433
200610,7051254707779541,2041,3431,4331,3171,147359458524152442
200710,8911334978029701,2141,3241,4331,3481,132422454547153462
200810,5911214808069461,1551,2481,3731,3051,110422452560150462
200910,4051074427729321,1061,2171,3361,3021,127394495553152469
201010,3991024617629471,0691,2191,3081,3081,148394522554152454
201110,5721024657709681,0411,2011,2821,3091,182398561623169500
201210,5931024527489651,0231,1821,2451,2891,210431549675182539
201310,6471094667589671,0201,1661,2091,2801,226433554705201555
201410,8801194857961,0041,0561,1421,2121,2661,237454581740202586
201510,8991134948251,0261,0701,1051,2001,2431,217461597754193601
201610,9591145058431,0331,0841,0861,1941,2211,223458605763216614
201711,0051135158331,0151,1201,0861,1781,2051,212460623770248630
201811,1721225308561,0551,1501,1161,1611,1901,207461628787245663
201911,2831295358691,0731,1881,1401,1531,1641,185468640808232699
202010,7821646018401,0311,1181,0941,0611,0881,082431593772218689
2021 a11,6951827299761,1511,2101,1771,1011,1311,121449624844243757
2022 a11,8061636679631,1461,2351,2161,1091,1421,118456640875262815
2023 a11,5921556449161,1381,2241,2191,0821,0891,077433638871274833
 Women
195157011027446573867369253633820
1955830210274570921011111064368772157
1960880314214565911171251375666671855
19659105162942661001111411435672621750
1970900523425459871091251445965681743
19751,21010511021151161121331541516273671747
19801,79318751852592311971711701846380862054
19852,97733149317428464388300256243901061042772
19903,975491833775516135884633502871111321423494
19914,131441803785886296144993762991151361433992
19924,302481793805886626365484133121101401483998
19934,3604117835557566665156944033411414015339104
19944,4605116435257266767759946834611214815742105
19954,5924617735758268968363848736211614216142109
19964,8265418337759473371367351739012814716045112
19974,9425418839257273373967655841512815117247118
19985,1216519640457774676769758344514015517548124
19995,2766421640857375777372962147814116218047126
20005,3986822641258275478374765748914817317650132
20015,5767125342361474479376268052816017718449139
20026,0806630547567175185882772459519920520648148
20036,1096730547867575586283172959820020620649149
20046,4087733851269278489385575864019523222055157
20056,7038536756070482890488579567220125023854162
20067,0199040160271188091292083070122126425660170
20077,3239343265074990190895686172425727327865176
20087,3829645168675390088695386372525227529566181
20097,4969146270177989190794986574724431129969181
20107,5459149074883186491293285472525130829868173
20117,9619053078486988895693489478226533534583206
20128,0588751578689688496391290580227833937795222
20138,16390525784920901946909908823277355388102233
20148,40588532840951938962928908837285372415100250
20158,52989525855986972924929914852298377434103271
20168,59085506857990997921942916849303387445113280
20178,692915018531,0031,014925953886868309402457132298
20188,938875048741,0451,085954952896866324414484132321
20199,129915078901,0651,129981948921874334420498129341
20208,8141175608521,0341,071971882862820309407478122329
2021 a9,7891416921,0041,1521,1691,076934933890318442526140372
2022 a10,2731246611,0291,2531,2731,165998962883349462556154403
2023 a10,2101226491,0011,2611,2801,173985925860347458565155428
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Age refers to age attained during year.
Totals do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance.
a. Preliminary data.
CONTACT: statistics@ssa.gov.
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B9 Number of self-employed workers with Social Security (OASDI) taxable earnings, by sex and amount of taxable earnings, 1992–2023 (in thousands)
YearTotalWorkers with earnings below the taxable maximum (by dollar amount of earnings)Workers with maximum earnings a
1–9,99910,000–19,99920,000–39,99940,000–59,99960,000–79,99980,000–99,999100,000–119,999120,000–139,999140,000–149,999150,000–160,199 a
 All self-employed workers
199213,0986,0392,7552,547920. . .. . .. . .. . .. . .. . .839
199313,2026,0152,7762,5601,021. . .. . .. . .. . .. . .. . .828
199413,2975,8862,8322,6051,07189. . .. . .. . .. . .. . .814
199513,4995,9092,8822,6481,122113. . .. . .. . .. . .. . .822
199613,9005,9792,9642,7421,184173. . .. . .. . .. . .. . .854
199714,0195,9112,9662,7701,226275. . .. . .. . .. . .. . .869
199814,2375,8353,0102,8741,282384. . .. . .. . .. . .. . .848
199914,4995,7453,0752,9471,339546. . .. . .. . .. . .. . .848
200014,6725,5923,0192,9191,371668. . .. . .. . .. . .. . .1,104
200114,9305,6253,1232,9271,41871479. . .. . .. . .. . .1,042
200215,2495,8103,3052,9791,451731194. . .. . .. . .. . .776
200315,9696,0183,4893,1061,540768247. . .. . .. . .. . .798
200416,4966,0653,6393,1961,622822297. . .. . .. . .. . .852
200517,0986,0873,7453,3781,714883385. . .. . .. . .. . .902
200617,7246,1723,9143,4921,785964513. . .. . .. . .. . .884
200718,2146,3894,0163,4971,8251,000624. . .. . .. . .. . .863
200817,9736,2644,0943,3571,750986578134. . .. . .. . .806
200917,9016,5804,1373,1731,626912545211. . .. . .. . .713
201017,9446,5904,2783,1181,592902531209. . .. . .. . .720
201118,5336,5314,4673,3061,697956570226. . .. . .. . .777
201218,6516,3494,4783,3591,743999602305. . .. . .. . .813
201318,8106,3184,5313,3921,7441,036600373. . .. . .. . .813
201419,2856,2204,7153,5311,8471,061650461. . .. . .. . .800
201519,4286,0464,7773,6321,9111,117662514. . .. . .. . .769
201619,5496,0194,7333,6921,9621,160693508. . .. . .. . .782
201719,6975,9324,7553,7501,9801,177702454219. . .. . .728
201820,1105,7024,9883,9092,0631,228747475251. . .. . .747
201920,4125,7614,9853,9772,1021,262758483337. . .. . .747
202019,5966,3854,1463,5751,9731,203740465389. . .. . .720
2021 b21,4846,2054,5424,1632,3411,437889553396153. . .805
2022 b22,0795,6385,1184,3902,3781,530939615431234. . .806
2023 b21,8025,4645,0564,3092,3141,507959625436169246717
 Men
19928,7953,4971,9361,891737. . .. . .. . .. . .. . .. . .734
19938,8413,4821,9271,901816. . .. . .. . .. . .. . .. . .715
19948,8393,3311,9581,92584374. . .. . .. . .. . .. . .705
19958,9083,3291,9641,93487793. . .. . .. . .. . .. . .708
19969,0753,3131,9971,983912138. . .. . .. . .. . .. . .729
19979,0773,2331,9801,967940220. . .. . .. . .. . .. . .735
19989,1163,1501,9552,020973306. . .. . .. . .. . .. . .710
19999,2243,0661,9722,0501,000428. . .. . .. . .. . .. . .709
20009,2772,9441,9081,9891,000515. . .. . .. . .. . .. . .920
20019,3542,9471,9341,9711,01955263. . .. . .. . .. . .865
20029,4423,0482,0241,9981,033541152. . .. . .. . .. . .643
20039,8603,1582,1032,0811,098572191. . .. . .. . .. . .654
200410,0883,1522,1442,1201,143606227. . .. . .. . .. . .694
200510,3953,1482,1662,2171,198644292. . .. . .. . .. . .727
200610,7053,1752,2162,2651,233701389. . .. . .. . .. . .726
200710,8913,2832,2412,2391,242711469. . .. . .. . .. . .705
200810,5913,1962,2132,1251,176691425102. . .. . .. . .659
200910,4053,3642,2031,9831,081633396156. . .. . .. . .585
201010,3993,3582,2411,9731,058631390156. . .. . .. . .590
201110,5723,2292,2632,0851,118658415172. . .. . .. . .630
201210,5933,1232,2302,0951,144683432227. . .. . .. . .656
201310,6473,1072,2402,0991,135706430276. . .. . .. . .651
201410,8803,0622,2962,1761,189724455339. . .. . .. . .639
201510,8992,9802,3152,2071,218754450369. . .. . .. . .606
201610,9592,9802,2912,2461,228764471364. . .. . .. . .615
201711,0052,9412,3022,2461,225766477318161. . .. . .569
201811,1722,8632,3512,3151,271785500328181. . .. . .578
201911,2832,8992,3452,3351,266791503330240. . .. . .574
202010,7823,1072,0492,0931,185745476310270. . .. . .547
2021 b11,6952,9662,2502,3441,370880558353270109. . .595
2022 b11,8062,7462,3152,4351,375917579390285165. . .599
2023 b11,5922,7052,2672,3401,310879590395281115170540
 Women
19924,3032,541819656182. . .. . .. . .. . .. . .. . .105
19934,3612,534849659206. . .. . .. . .. . .. . .. . .113
19944,4582,55387368122712. . .. . .. . .. . .. . .109
19954,5912,58191871324517. . .. . .. . .. . .. . .114
19964,8252,66696776027232. . .. . .. . .. . .. . .125
19974,9422,67998680228652. . .. . .. . .. . .. . .134
19985,1212,6861,05685530975. . .. . .. . .. . .. . .138
19995,2762,6791,103897338118. . .. . .. . .. . .. . .139
20005,3952,6461,111929371153. . .. . .. . .. . .. . .184
20015,5762,6771,18995539916214. . .. . .. . .. . .177
20025,8072,7621,28198141819039. . .. . .. . .. . .133
20036,1092,8611,3851,02644219652. . .. . .. . .. . .145
20046,4082,9131,4951,07648021667. . .. . .. . .. . .159
20056,7032,9391,5791,16151623990. . .. . .. . .. . .175
20067,0192,9971,6981,227552263124. . .. . .. . .. . .158
20077,3233,1051,7751,258583289155. . .. . .. . .. . .158
20087,3823,0681,8811,23257429515329. . .. . .. . .147
20097,4963,2161,9341,19054527914952. . .. . .. . .127
20107,5453,2322,0381,14653427214051. . .. . .. . .131
20117,9613,3022,2041,22257929815552. . .. . .. . .147
20128,0583,2262,2481,26459831616975. . .. . .. . .158
20138,1633,2112,2911,29360933017094. . .. . .. . .162
20148,4053,1582,4191,355658337195122. . .. . .. . .161
20158,5293,0662,4621,425693363212145. . .. . .. . .163
20168,5903,0392,4421,446734396222144. . .. . .. . .167
20178,6922,9912,4531,50475541122513658. . .. . .159
20188,9382,8392,6371,59479244324714770. . .. . .169
20199,1292,8622,6401,64283647125515397. . .. . .173
20208,8143,2782,0971,482788458264155119. . .. . .173
2021 b9,7893,2392,2921,81997155733120012644. . .210
2022 b10,2732,8922,8031,9551,00361336022514669. . .207
2023 b10,2102,7592,7891,9691,0046283692301555476177
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Taxable earnings consist of self-employment income and taxable wages.
Totals do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. Subject to revision.
b. Preliminary data.
CONTACT: statistics@ssa.gov.
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B10 Number of workers with Social Security (OASDI) taxable earnings, amount taxable, and contributions, by state or other area and type of earnings, 2023
State or area aNumber b (thousands)Taxable earnings c (millions of dollars)OASDI contributions d (millions of dollars)
TotalWage and salarySelf- employedTotalWage and salarySelf- employedTotalWage and salarySelf- employed
All areas182,689170,24821,8029,838,9729,350,365488,6071,220,0331,159,44560,587
Alabama2,5882,441276123,184117,7355,44915,27514,599676
Alaska4123865221,64620,4671,1792,6842,538146
Arizona3,9193,677430206,868197,3579,51125,65224,4721,179
Arkansas1,6251,52318773,11169,6273,4859,0668,634432
California20,07018,5202,5091,199,1391,138,68260,457148,693141,1977,497
Colorado3,2633,010446190,562180,15610,40723,63022,3391,290
Connecticut2,0161,866264122,856114,9407,91615,23414,253982
Delaware5655385330,78929,7001,0893,8183,683135
District of Columbia4173944531,39929,6261,7733,8933,674220
Florida12,28911,1791,831604,933572,20432,73075,01270,9534,058
Georgia5,8915,491712299,880286,62513,25437,18535,5421,644
Hawaii7607029440,76238,3932,3695,0554,761294
Idaho1,1071,03812552,63150,0742,5576,5266,209317
Illinois6,7766,330783369,912353,00616,90645,86943,7732,096
Indiana3,8933,710367190,465182,9117,55423,61822,681937
Iowa1,8501,74220691,25186,5194,73211,31510,728587
Kansas1,6591,56218182,39477,7914,60310,2179,646571
Kentucky2,3392,201252107,102102,2384,86413,28112,677603
Louisiana2,2082,048278101,36795,8855,48212,57011,890680
Maine76770210437,32634,6482,6784,6284,296332
Maryland3,4953,279406224,785215,3249,46127,87326,7001,173
Massachusetts3,8303,560472244,625231,72212,90230,33328,7341,600
Michigan5,4305,107603276,572264,14412,42834,29532,7541,541
Minnesota3,3863,204367191,565183,0608,50523,75422,6991,055
Mississippi1,5061,41018264,16760,5983,5697,9577,514443
Missouri3,3813,181377163,938155,8128,12620,32819,3211,008
Montana6826368231,06729,0362,0313,8523,600252
Nebraska1,1931,12813358,63355,7552,8787,2716,914357
Nevada1,6581,54818981,58177,4454,13610,1169,603513
New Hampshire8477939250,99347,7813,2126,3235,925398
New Jersey5,2504,893637334,797317,31517,48241,51539,3472,168
New Mexico1,03697211048,77146,4822,2896,0485,764284
New York10,83810,0371,394639,753606,53233,22279,32975,2104,120
North Carolina5,9185,549672303,296289,28614,01037,60935,8711,737
North Dakota4634405224,25922,6561,6043,0082,809199
Ohio6,0875,682700295,177280,41714,76036,60234,7721,830
Oklahoma2,1251,99523996,34891,8414,50611,94711,388559
Oregon2,3072,163260127,272120,9416,33015,78214,997785
Pennsylvania7,1476,749723388,468371,16717,30148,17046,0252,145
Rhode Island6295917633,49731,9031,5944,1543,956198
South Carolina2,8822,705323139,379133,0976,28217,28316,504779
South Dakota5925567127,17425,4181,7573,3703,152218
Tennessee3,9133,615527194,032179,30514,72624,06022,2341,826
Texas15,64914,3892,078831,901787,05444,847103,15697,5955,561
Utah1,9401,85418899,24595,9013,34412,30611,892415
Vermont3893605120,07918,8371,2422,4902,336154
Virginia4,9134,629528294,555282,64311,91236,52535,0481,477
Washington4,3064,056436278,970267,59711,37334,59233,1821,410
West Virginia8678267640,21838,5121,7074,9874,775212
Wisconsin3,4033,237327175,114167,9097,20521,71420,821893
Wyoming3603403917,45216,5489052,1642,052112
Outlying area 
Puerto Rico1,1931,06017736,46832,9223,5464,5224,082440
Other and unknown e6626432227,24226,8214213,3783,32652
SOURCE: Social Security Administration, Continuous Work History Sample, 1 percent sample.
NOTES: Data are based on preliminary estimates.
Totals (and "all areas" values) do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance.
a. Most state assignments are based on end-of-year residence obtained from electronically filed employer wage reports; the remainder are based on location of employer from reports filed on paper.
b. Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total. National and state totals and subtotals are unduplicated counts of workers in each type of employment.
c. Includes Social Security taxable wages as reported by employers and Social Security taxable self-employment income as reported by self-employed workers. Annual maximum taxable earnings for Social Security (OASDI) from a single employer or from self-employment were $160,200 in 2023.
d. For 2023 earnings, paid at the rate of 6.2 percent of taxable wages by both employees and employers, 6.2 percent of taxable tips by employees, and 12.4 percent of self-employment income by self-employed workers. Data are unadjusted for multi-employer tax refunds.
e. Persons employed in American Samoa, Guam, Northern Mariana Islands, and U.S. Virgin Islands; U.S. citizens employed abroad by U.S. employers; persons employed on U.S. oceanborne vessels; and workers with unknown residence.
CONTACT: statistics@ssa.gov.
+
+ +
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Table 4.B11 Number of workers with Social Security (OASDI) taxable earnings, amount taxable, and contributions, by type of earnings, selected years 1937–2024
YearNumber a (thousands)Taxable earnings b (millions of dollars)OASDI contributions c,d (millions of dollars)
TotalWage and salarySelf- employedTotalWage and salarySelf- employedTotalWage and salarySelf- employed
193732,90032,900. . .29,62029,620. . .592592. . .
194035,39035,390. . .32,97032,970. . .659659. . .
194546,39046,390. . .62,95062,950. . .1,2591,259. . .
195048,28048,280. . .87,50087,500. . .2,6252,625. . .
195158,12054,6304,190120,770111,2509,5203,5523,338214
195259,58056,0604,240128,640118,8809,7603,7863,566220
195360,84057,2204,340135,870125,84010,0304,0013,775226
195459,61055,9404,350133,520123,41010,1105,2404,936303
195565,20059,5606,810157,540141,81015,7306,1445,672472
195667,61061,5607,390170,720153,01017,7106,6526,120531
195770,59064,7307,150181,380163,99017,3907,9667,380587
195869,77064,0407,130180,720163,14017,5807,9357,341593
195971,70066,0007,060202,310183,62018,6909,8829,181701
196072,53066,9806,870207,000188,58018,42012,14411,315829
196172,82067,3606,790209,640190,85018,79012,29711,451846
196274,28068,8906,720219,050200,13018,92013,39712,508889
196375,54070,3106,590225,550206,84018,71016,00614,9961,010
196477,43072,2306,480236,390217,43018,96016,78815,7641,024
196580,68075,4306,550250,730230,83019,90017,81016,7351,075
196684,60079,4606,630312,540287,86024,68023,59722,1651,431
196787,04082,0206,470329,960305,67024,29025,27523,8421,433
196889,38084,4706,570375,800348,50027,30028,06926,4861,583
196992,06087,2006,350402,510375,01027,50033,23331,5011,733
197093,09088,1806,270415,580388,68026,90034,34432,6491,695
197193,34088,4606,290426,950399,55027,40038,64936,7591,891
197296,24091,2206,600484,150452,05032,10043,80441,5892,215
197399,83094,6107,100561,850523,45038,40053,46350,7752,688
1974101,33096,1907,040636,800594,40042,40061,81458,8462,968
1975100,20094,9007,000664,700621,10043,60064,54161,4893,052
1976102,60097,2307,400737,700689,20048,50071,62668,2313,395
1977105,800100,4507,480816,600763,60053,00079,30675,5963,710
1978110,600104,8108,040915,600856,10059,50090,69186,4664,225
1979112,700106,9008,2001,067,000997,50069,500106,246101,3464,900
1980113,000107,2008,2001,180,7001,109,00071,700117,729112,6745,055
1981113,000107,3008,2501,294,1001,220,00074,100136,468130,5405,928
1982111,800105,8008,5501,365,3001,290,00075,300145,382139,3206,062
1983112,100105,9009,2001,454,1001,369,00085,100154,703147,8526,851
1984116,300109,9009,9001,608,8001,515,00093,800183,403172,71010,693
1985119,800113,40010,6001,722,6001,621,000101,600196,376184,79411,582
1986122,900115,90011,2001,844,4001,730,800113,600210,262197,31112,950
1987125,600118,20012,0001,960,0001,835,100124,900223,440209,20114,239
1988129,600122,10012,4002,088,4001,952,000136,400253,114236,58216,532
1989131,700123,90012,9002,239,5002,096,000143,500271,427254,03517,392
1990133,600126,10012,5002,358,0002,222,000136,000292,392275,52816,864
1991133,000125,20012,8002,422,5002,283,000139,500300,390283,09217,298
1992134,000126,00013,1002,532,9002,386,000146,900314,080295,86418,216
1993136,100128,10013,2002,636,1002,483,400152,700326,876307,94218,935
1994138,200130,10013,3002,785,2002,624,500160,700345,365325,43819,927
1995141,000132,80013,5002,919,1002,754,300164,800361,968341,53320,435
1996143,400135,10013,9003,073,5002,901,700171,800381,114359,81121,303
1997146,145137,76514,0203,285,0003,104,300180,700407,340384,93322,407
1998148,786140,38614,2303,524,9003,333,700191,200437,088413,37923,709
1999151,333142,70314,5003,749,6003,547,300202,300464,950439,86525,085
2000154,732146,09714,6754,008,5003,798,400210,100497,054471,00226,052
2001155,416146,59614,9304,167,9003,950,100217,800516,820489,81227,007
2002154,893145,79315,2494,250,1004,021,800228,300527,012498,70328,309
2003154,576145,10115,9694,355,0004,114,000241,000540,020510,13629,884
2004156,405146,66216,4964,554,5004,295,900258,600564,758532,69232,066
2005158,511148,53017,0984,766,0004,490,500275,500590,984556,82234,162
2006161,052150,78717,7245,043,4004,751,700291,700625,382589,21136,171
2007162,928152,47418,2145,268,2004,973,300294,900653,257616,68936,568
2008162,532152,22517,9735,432,8005,140,600292,200673,667637,43436,233
2009157,940147,37517,9015,271,2004,985,700285,500653,629618,22735,402
2010157,329146,73417,9445,307,1005,021,200285,900658,080622,62935,452
2011158,674147,73418,5335,485,5005,176,900308,600680,202641,93638,266
2012160,775149,79018,6515,706,5005,381,300325,200707,606667,28140,325
2013163,236152,24418,8105,908,6005,577,300331,300732,666691,58541,081
2014165,429154,30119,2856,178,7005,834,200344,500766,159723,44142,718
2015168,186157,04119,4286,470,9006,120,200350,700802,392758,90543,487
2016170,738159,53919,5496,663,4006,307,200356,200826,262782,09344,169
2017172,744161,45219,6977,005,5006,634,100371,400868,682822,62846,054
2018175,065163,58920,1107,338,2006,950,700387,500909,937861,88748,050
2019176,993165,25020,4127,695,9007,296,600399,300954,292904,77849,513
2020175,244163,76419,5967,747,8957,358,639389,256960,739912,47148,268
2021 e176,995164,71921,4848,390,8847,934,518456,3661,040,470983,88056,589
2022 e181,099168,47922,0799,186,2398,708,959477,2801,139,0941,079,91159,183
2023 f182,689170,24821,8029,838,9729,350,365488,6071,220,0331,159,44560,587
2024 g183,936171,26622,11910,170,1859,666,458503,7271,261,1031,198,64162,462
SOURCES: Social Security Administration, Master Earnings File, 1 percent sample; Bureau of Economic Analysis; and Bureau of Labor Statistics.
NOTES: Totals do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance; . . . = not applicable.
a. Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total.
b. Includes Social Security taxable wages as reported by employers and Social Security taxable self-employment income as reported by self-employed workers. See Table 2.A3 for annual maximum taxable earnings.
c. See Table 2.A3 for contribution rates.
d. Data are unadjusted for multi-employer tax refunds. Unadjusted for tax credits. See "Old-Age, Survivors, and Disability Insurance Program Reference for Statistical Publications" Table 3 (https://www.ssa.gov/policy/about/oasdi-reference.html#table3) for information on tax credits.
e. Preliminary data.
f. Taxable earnings are preliminary estimates based on Social Security data; employment data are preliminary estimates based on data from Bureau of Labor Statistics and the National Income and Product Accounts.
g. Preliminary estimates based on data from Bureau of Labor Statistics and Bureau of Economic Analysis.
CONTACT: statistics@ssa.gov.
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Table 4.B12 Number of workers with Medicare Part A (HI) taxable earnings, amount taxable, and contributions, by state or other area and type of earnings, 2023
State or area aNumber b (thousands)Taxable earnings c (millions of dollars)HI contributions d (millions of dollars)
TotalWage and salarySelf- employedTotalWage and salarySelf- employedTotalWage and salarySelf- employed
All areas186,620174,44222,95012,111,03411,318,022793,012351,220328,22322,997
Alabama2,5922,444287134,098126,7897,3093,8893,677212
Alaska4414175427,00325,2211,78278373152
Arizona3,9303,689453234,154221,35012,8046,7906,419371
Arkansas1,6291,52719481,38877,0614,3272,3602,235125
California20,99319,4922,6581,666,6581,568,82897,83048,33345,4962,837
Colorado3,4843,252471244,153228,74015,4127,0806,633447
Connecticut2,0621,916283175,601159,12116,4805,0924,615478
Delaware5675395635,37633,9211,4551,02698442
District of Columbia4213984842,68437,7224,9621,2381,094144
Florida12,32111,2381,907743,160692,79550,36521,55220,0911,461
Georgia5,9915,596743361,572342,34419,22810,4869,928558
Hawaii7707149645,05841,9703,0881,3071,21790
Idaho1,1091,04013158,15855,1513,0071,6871,59987
Illinois7,0516,622829486,416445,79140,62514,10612,9281,178
Indiana3,9083,722384210,452200,4929,9606,1035,814289
Iowa1,8541,74621599,75493,5606,1942,8932,713180
Kansas1,6621,56519092,29486,1576,1372,6772,499178
Kentucky2,3942,259263120,171113,8096,3623,4853,300184
Louisiana2,3782,227288123,900116,5067,3943,5933,379214
Maine79873510843,64340,2533,3901,2661,16798
Maryland3,5083,291434264,919248,50116,4197,6837,207476
Massachusetts4,1343,884511337,267315,41321,8559,7819,147634
Michigan5,4465,122634311,075294,30416,7719,0218,535486
Minnesota3,3973,213389221,492209,87711,6166,4236,086337
Mississippi1,5091,41318968,55563,9624,5921,9881,855133
Missouri3,4453,248394189,654177,98211,6735,5005,161339
Montana6836388534,23531,9452,29199392666
Nebraska1,1971,13213865,28161,9273,3541,8931,79697
Nevada1,7641,658197106,69199,7976,8943,0942,894200
New Hampshire8588049961,06755,9415,1261,7711,622149
New Jersey5,2664,912681422,915391,31331,60212,26511,348916
New Mexico1,04498011452,68149,7242,9571,5281,44286
New York10,83310,0381,482850,774757,26093,51424,67221,9612,712
North Carolina5,9215,551706346,909327,60519,30310,0609,501560
North Dakota4654415527,13324,5582,57578771275
Ohio6,6066,239731369,806349,85119,95610,72410,146579
Oklahoma2,1332,002248105,20899,5505,6583,0512,887164
Oregon2,3092,166272142,917135,1887,7294,1453,920224
Pennsylvania7,1706,768764449,216424,64124,57513,02712,315713
Rhode Island6406037938,99036,7592,2311,1311,06665
South Carolina2,8822,706339155,105146,9438,1624,4984,261237
South Dakota5925567430,05027,9172,13387181062
Tennessee3,9263,631551232,833204,03428,7996,7525,917835
Texas16,44015,2402,1811,044,610978,86465,74630,29428,3871,907
Utah1,9551,867199112,235108,3623,8733,2553,143112
Vermont3893605221,94020,4971,44263659442
Virginia4,9194,633563345,003323,81521,18810,0059,391614
Washington4,3274,077464352,985337,15015,83510,2379,777459
West Virginia8708298043,28441,0142,2701,2551,18966
Wisconsin3,4123,243343193,204184,4008,8045,6035,348255
Wyoming3613414119,47118,3031,16856553134
Outlying area 
Puerto Rico1,1931,06318038,37634,0524,3251,113988125
Other and unknown e6746542229,46428,99447085484114
SOURCE: Social Security Administration, Continuous Work History Sample, 1 percent sample.
NOTES: Data are based on preliminary estimates.
Totals (and "all areas" values) do not necessarily equal the sum of rounded components.
HI = Hospital Insurance.
a. Most state assignments are based on end-of-year residence obtained from electronically filed employer wage reports; the remainder are based on location of employer from reports filed on paper.
b. Workers with earnings in both wage and salary employment and self-employment are counted in each type of employment but only once in the total. National and state totals and subtotals are unduplicated counts of workers in each type of employment.
c. No annual maximum taxable earnings amount for Medicare.
d. For 2023 earnings, paid at the rate of 1.45 percent of taxable wages by both employees and employers, 1.45 percent of taxable tips by employees, and 2.9 percent of self-employment income by self-employed workers.
e. Persons employed in American Samoa, Guam, Northern Mariana Islands, and U.S. Virgin Islands; U.S. citizens employed abroad by U.S. employers; persons employed on U.S. oceanborne vessels; and workers with unknown residence.
CONTACT: statistics@ssa.gov.
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Table 4.B13 Social Security (OASDI) taxable earnings, by sex and age, 2023
SexTotal, all ages aUnder 2020–2930–3940–4950–5960–6162–6465–6970 or older
 OASDI taxable earnings (in millions of dollars)
All workers9,838,97297,5821,391,1622,383,7692,345,1282,155,160376,600459,139406,010224,422
Men5,658,29951,736771,6611,353,3781,343,9131,248,762220,703274,085247,695146,366
Women4,180,67345,847619,5011,030,3911,001,215906,398155,897185,054158,31678,056
 Percentage distribution, by age
All workers1001142424224542
Men1001142424224543
Women1001152524224442
 Percentage distribution, by sex
All workers100100100100100100100100100100
Men58535557575859606165
Women42474543434241403935
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Includes Social Security taxable wages as reported by employers and Social Security taxable self-employment income as reported by self-employed workers.
Totals do not necessarily equal the sum of rounded components.
OASDI = Old-Age, Survivors, and Disability Insurance.
a. Includes workers of unknown age.
CONTACT: statistics@ssa.gov.
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Table 4.B14 Medicare Part A (HI) taxable earnings, by sex and age, 2023
SexTotal, all ages aUnder 2020–2930–3940–4950–5960–6162–6465–6970 or older
 HI taxable earnings (in millions of dollars)
All workers12,111,03498,8761,462,7472,737,8922,974,9732,893,001493,026598,887534,525317,107
Men7,331,52752,417818,8681,590,0671,788,9751,803,389313,489386,222351,665226,435
Women4,779,50746,459643,8801,147,8251,185,9981,089,612179,537212,665182,86090,671
 Percentage distribution, by age
All workers1001122325244543
Men1001112224254553
Women1001132425234442
 Percentage distribution, by sex
All workers100100100100100100100100100100
Men61535658606264646671
Women39474442403836363429
SOURCE: Social Security Administration, Master Earnings File, 1 percent sample.
NOTES: Totals do not necessarily equal the sum of rounded components.
HI = Hospital Insurance.
a. Includes workers of unknown age.
CONTACT: statistics@ssa.gov.
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+ Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable. +
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26 U.S.C. 3121: DefinitionsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT
Jump To: Source CreditEditorial NotesReferences in TextConstitutionalityAmendmentsStatutory Notes and Related SubsidiariesChange of NameEffective Date of AmendmentMiscellaneousRepeals; Amendments and Application of Amendments UnaffectedTransfer of FunctionsExecutive Documents

§3121. Definitions

(a)  Wages

For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include⁠—

(1)  in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as having been paid by such successor employer;

(2)  the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of⁠—

(A)  sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this subparagraph shall exclude from the term “wages” only payments which are received under a workman’s compensation law), or

(B)  medical or hospitalization expenses in connection with sickness or accident disability, or

(C)  death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee;

[(3)  Repealed. Pub. L. 98–21, title III, § 324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123]

(4)  any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of 6 calendar months following the last calendar month in which the employee worked for such employer;

(5)  any payment made to, or on behalf of, an employee or his beneficiary⁠—

(A)  from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust,

(B)  under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a),

(C)  under a simplified employee pension (as defined in section 408(k)(1)), other than any contributions described in section 408(k)(6),

(D)  under or to an annuity contract described in section 403(b), other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise),

(E)  under or to an exempt governmental deferred compensation plan (as defined in subsection (v)(3)),

(F)  to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974,

(G)  under a cafeteria plan (within the meaning of section 125) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received,

(H)  under an arrangement to which section 408(p) applies, other than any elective contributions under paragraph (2)(A)(i) thereof, or

(I)  under a plan described in section 457(e)(11)(A)(ii) and maintained by an eligible employer (as defined in section 457(e)(1));

(6)  the payment by an employer (without deduction from the remuneration of the employee)⁠—

(A)  of the tax imposed upon an employee under section 3101, or

(B)  of any payment required from an employee under a State unemployment compensation law,

with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;

(7) (A)  remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business or for domestic service in a private home of the employer;

(B)  cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service on a farm operated for profit), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in subsection (x)) for such year;

(C)  cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer’s trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this subparagraph, the term “service not in the course of the employer’s trade or business” does not include domestic service in a private home of the employer and does not include service described in subsection (g)(5);

(8) (A)  remuneration paid in any medium other than cash for agricultural labor;

(B)  cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless⁠—

(i)  the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or

(ii)  the employer’s expenditures for agricultural labor in such year equal or exceed $2,500,

except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes “wages” under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;

[(9)  Repealed. Pub. L. 98–21, title III, § 324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123]

(10)  remuneration paid by an employer in any calendar year to an employee for service described in subsection (d)(3)(C) (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;

(11)  remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));

(12) (A)  tips paid in any medium other than cash;

(B)  cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

(13)  any payment or series of payments by an employer to an employee or any of his dependents which is paid⁠—

(A)  upon or after the termination of an employee’s employment relationship because of (i) death, or (ii) retirement for disability, and

(B)  under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

other than any such payment or series of payments which would have been paid if the employee’s employment relationship had not been so terminated;

(14)  any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

(15)  any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;

(16)  remuneration paid by an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;

[(17)  Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(iv), Dec. 19, 2014, 128 Stat. 4040]

(18)  any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127, 129, 134(b)(4), or 134(b)(5);

(19)  the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119;

(20)  any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or 132;

(21)  in the case of a member of an Indian tribe, any remuneration on which no tax is imposed by this chapter by reason of section 7873 (relating to income derived by Indians from exercise of fishing rights);

(22)  remuneration on account of⁠—

(A)  a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or

(B)  any disposition by the individual of such stock; or

(23)  any benefit or payment which is excludable from the gross income of the employee under section section 11 So in original. 139B(a).

Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this chapter. Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.

(b)  Employment

For purposes of this chapter, the term “employment” means any service, of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act; except that such term shall not include⁠—

(1)  service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

(2)  domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

(3) (A)  service performed by a child under the age of 18 in the employ of his father or mother;

(B)  service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if⁠—

(i)  the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse’s being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

(ii)  a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

(iii)  the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

(4)  service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft, when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

(5)  service performed in the employ of the United States or any instrumentality of the United States, if such service⁠—

(A)  would be excluded from the term “employment” for purposes of this title if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

(B)  is performed by an individual who⁠—

(i)  has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause⁠—

(I)  if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

(II)  if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5, United States Code, or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

(III)  if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute in Taiwan as provided under section 3310 of chapter 48 of title 22, United States Code, then the service performed for that Institute shall be considered service described in subparagraph (A),

(IV)  if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, United States Code, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

(V)  if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 104(e)(2) of the Indian Self-Determination Act applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

(ii)  is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed service);

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs⁠—

(C)  service performed as the President or Vice President of the United States,

(D)  service performed⁠—

(i)  in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5, United States Code,

(ii)  as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

(iii)  in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of title 3, United States Code, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

(E)  service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

(F)  service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

(G)  any other service in the legislative branch of the Federal Government if such service⁠—

(i)  is performed by an individual who was not subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

(ii)  is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5, United States Code, or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

(iii)  is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual’s pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

(H)  service performed by an individual⁠—

(i)  on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157), or the Federal Employees’ Retirement System Open Enrollment Act of 1997, to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, United States Code, or

(ii)  on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980, to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act;

(6)  service performed in the employ of the United States or any instrumentality of the United States if such service is performed⁠—

(A)  in a penal institution of the United States by an inmate thereof;

(B)  by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

(C)  by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

(7)  service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of⁠—

(A)  service which, under subsection (j), constitutes covered transportation service,

(B)  service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this title with respect to the taxes imposed by this chapter⁠—

(i)  any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an employee of the United States or any agency or instrumentality thereof, and

(ii)  the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

(C)  service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code); except that the provisions of this subparagraph shall not be applicable to service performed⁠—

(i)  in a hospital or penal institution by a patient or inmate thereof;

(ii)  by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

(iii)  by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency; or

(iv)  by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

(D)  service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (B) shall apply,

(E)  service included under an agreement entered into pursuant to section 218 of the Social Security Act, or

(F)  service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed⁠—

(i)  by an individual who is employed to relieve such individual from unemployment;

(ii)  in a hospital, home, or other institution by a patient or inmate thereof;

(iii)  by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

(iv)  by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

(v)  by an employee in a position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees in net earnings from self-employment;

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary, the term “retirement system” has the meaning given such term by section 218(b)(4) of the Social Security Act;

(8) (A)  service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under subsection (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

(B)  service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under subsection (w), other than service in an unrelated trade or business (within the meaning of section 513(a));

(9)  service performed by an individual as an employee or employee representative as defined in section 3231;

(10)  service performed in the employ of⁠—

(A)  a school, college, or university, or

(B)  an organization described in section 509(a)(3) if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services performed in its employ by a student referred to in section 218(c)(5) of the Social Security Act are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 218 of such Act;

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

(11)  service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

(12)  service performed in the employ of an instrumentality wholly owned by a foreign government⁠—

(A)  if the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

(B)  if the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

(13)  service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;

(14) (A)  service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

(B)  service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

(15)  service performed in the employ of an international organization, except service which constitutes “employment” under subsection (y);

(16)  service performed by an individual under an arrangement with the owner or tenant of land pursuant to which⁠—

(A)  such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

(B)  the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

(C)  the amount of such individual’s share depends on the amount of the agricultural or horticultural commodities produced;

[(17)  Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(99)(C)(i), Dec. 19, 2014, 128 Stat. 4052]

(18)  service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii));

(19)  Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q), as the case may be;

(20)  service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which⁠—

(A)  such individual does not receive any cash remuneration other than as provided in subparagraph (B) and other than cash remuneration⁠—

(i)  which does not exceed $100 per trip;

(ii)  which is contingent on a minimum catch; and

(iii)  which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

(B)  such individual receives a share of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

(C)  the amount of such individual’s share depends on the amount of the boat’s (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

(21)  domestic service in a private home of the employer which⁠—

(A)  is performed in any year by an individual under the age of 18 during any portion of such year; and

(B)  is not the principal occupation of such employee; or

(22)  service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 218A of the Social Security Act.

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

(c)  Included and excluded service

For purposes of this chapter, if the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than 31 consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by subsection (b)(9). +

(d)  Employee

For purposes of this chapter, the term “employee” means⁠—

(1)  any officer of a corporation; or

(2)  any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

(3)  any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services for remuneration for any person⁠—

(A)  as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

(B)  as a full-time life insurance salesman;

(C)  as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

(D)  as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed; or

(4)  any individual who performs services that are included under an agreement entered into pursuant to section 218 or 218A of the Social Security Act.

(e)  State, United States, and citizen

For purposes of this chapter⁠—

(1)  State

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. +

(2)  United States

The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. +

An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.

(f)  American vessel and aircraft

For purposes of this chapter, the term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State; and the term “American aircraft” means an aircraft registered under the laws of the United States. +

(g)  Agricultural labor

For purposes of this chapter, the term “agricultural labor” includes all service performed⁠—

(1)  on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife;

(2)  in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;

(3)  in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (12 U.S.C. 1141j), or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;

(4) (A)  in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;

(B)  in the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A), but only if such operators produced all of the commodity with respect to which such service is performed. For purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than 20 at any time during the calendar year in which such service is performed;

(C)  the provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or

(5)  on a farm operated for profit if such service is not in the course of the employer’s trade or business.

As used in this subsection, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

(h)  American employer

For purposes of this chapter, the term “American employer” means an employer which is⁠—

(1)  the United States or any instrumentality thereof,

(2)  an individual who is a resident of the United States,

(3)  a partnership, if two-thirds or more of the partners are residents of the United States,

(4)  a trust, if all of the trustees are residents of the United States, or

(5)  a corporation organized under the laws of the United States or of any State.

(i)  Computation of wages in certain cases

(1)  Domestic service

For purposes of this chapter, in the case of domestic service described in subsection (a)(7)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(7)(B). +

(2)  Service in the uniformed services

For purposes of this chapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of subsection (m)(1) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies. +

(3)  Peace Corps volunteer service

For purposes of this chapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only amounts paid pursuant to section 5(c) or 6(1) of the Peace Corps Act. +

(4)  Service performed by certain members of religious orders

For purposes of this chapter, in any case where an individual is a member of a religious order (as defined in subsection (r)(2)) performing service in the exercise of duties required by such order, and an election of coverage under subsection (r) is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term “wages” shall, subject to the provisions of subsection (a)(1), include as such individual’s remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual’s remuneration under this paragraph shall not be less than $100 a month. +

(5)  Service performed by certain retired justices and judges

For purposes of this chapter, in the case of an individual performing service under the provisions of section 294 of title 28, United States Code (relating to assignment of retired justices and judges to active duty), the term “wages” shall not include any payment under section 371(b) of such title 28 which is received during the period of such service. +

(j)  Covered transportation service

For purposes of this chapter⁠—

(1)  Existing transportation systems⁠—General rule

Except as provided in paragraph (2), all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951. +

(2)  Existing transportation systems⁠—Cases in which no transportation employees, or only certain employees, are covered

Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if⁠—

(A)  any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system was, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

(B)  no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who⁠—

(C)  became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

(D)  prior to such acquisition rendered service in employment (including as employment service covered by an agreement under section 218 of the Social Security Act) in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C).

(3)  Transportation systems acquired after 1950

All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system. +

(4)  Definitions

For purposes of this subsection⁠—

(A)  The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

(B)  A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this chapter or subchapter A of chapter 9 of the Internal Revenue Code of 1939 or was covered by an agreement made pursuant to section 218 of the Social Security Act and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

(C)  The term “political subdivision” includes an instrumentality of⁠—

(i)  a State,

(ii)  one or more political subdivisions of a State, or

(iii)  a State and one or more of its political subdivisions.

[(k)  Repealed. Pub. L. 98–21, title I, § 102(b)(2), Apr. 20, 1983, 97 Stat. 71]

(l)  Agreements entered into by American employers with respect to foreign affiliates

(1)  Agreement with respect to certain employees of foreign affiliate

The Secretary shall, at the American employer’s request, enter into an agreement (in such manner and form as may be prescribed by the Secretary) with any American employer (as defined in subsection (h)) who desires to have the insurance system established by title II of the Social Security Act extended to service performed outside the United States in the employ of any 1 or more of such employer’s foreign affiliates (as defined in paragraph (6)) by all employees who are citizens or residents of the United States, except that the agreement shall not apply to any service performed by, or remuneration paid to, an employee if such service or remuneration would be excluded from the term “employment” or “wages”, as defined in this section, had the service been performed in the United States. Such agreement may be amended at any time so as to be made applicable, in the same manner and under the same conditions, with respect to any other foreign affiliate of such American employer. Such agreement shall be applicable with respect to citizens or residents of the United States who, on or after the effective date of the agreement, are employees of and perform services outside the United States for any foreign affiliate specified in the agreement. Such agreement shall provide⁠—

(A)  that the American employer shall pay to the Secretary, at such time or times as the Secretary may by regulations prescribe, amounts equivalent to the sum of the taxes which would be imposed by sections 3101 and 3111 (including amounts equivalent to the interest, additions to the taxes, additional amounts, and penalties which would be applicable) with respect to the remuneration which would be wages if the services covered by the agreement constituted employment as defined in this section; and

(B)  that the American employer will comply with such regulations relating to payments and reports as the Secretary may prescribe to carry out the purposes of this subsection.

(2)  Effective period of agreement

An agreement entered into pursuant to paragraph (1) shall be in effect for the period beginning with the first day of the calendar quarter in which such agreement is entered into or the first day of the succeeding calendar quarter, as may be specified in the agreement; except that in case such agreement is amended to include the services performed for any other affiliate and such amendment is executed after the first month following the first calendar quarter for which the agreement is in effect, the agreement shall be in effect with respect to service performed for such other affiliate only after the calendar quarter in which such amendment is executed. Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6). +

(3)  No termination of agreement

No agreement under this subsection may be terminated, either in its entirety or with respect to any foreign affiliate, on or after June 15, 1989. +

(4)  Deposits in trust funds

For purposes of section 201 of the Social Security Act, relating to appropriations to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, such remuneration⁠—

(A)  paid for services covered by an agreement entered into pursuant to paragraph (1) as would be wages if the services constituted employment, and

(B)  as is reported to the Secretary pursuant to the provisions of such agreement or of the regulations issued under this subsection,

shall be considered wages subject to the taxes imposed by this chapter.

(5)  Overpayments and underpayments

(A)  If more or less than the correct amount due under an agreement entered into pursuant to this subsection is paid with respect to any payment of remuneration, proper adjustments with respect to the amounts due under such agreement shall be made, without interest, in such manner and at such times as may be required by regulations prescribed by the Secretary.

(B)  If an overpayment cannot be adjusted under subparagraph (A), the amount thereof shall be paid by the Secretary, through the Fiscal Service of the Treasury Department, but only if a claim for such overpayment is filed with the Secretary within two years from the time such overpayment was made.

(6)  Foreign affiliate defined

For purposes of this subsection and section 210(a) of the Social Security Act⁠—

(A)  In general

A foreign affiliate of an American employer is any foreign entity in which such American employer has not less than a 10-percent interest. +

(B)  Determination of 10-percent interest

For purposes of subparagraph (A), an American employer has a 10-percent interest in any entity if such employer has such an interest directly (or through one or more entities)⁠—

(i)  in the case of a corporation, in the voting stock thereof, and

(ii)  in the case of any other entity, in the profits thereof.

(7)  American employer as separate entity

Each American employer which enters into an agreement pursuant to paragraph (1) of this subsection shall, for purposes of this subsection and section 6413(c)(2)(C), relating to special refunds in the case of employees of certain foreign entities, be considered an employer in its capacity as a party to such agreement separate and distinct from its identity as a person employing individuals on its own account. +

(8)  Regulations

Regulations of the Secretary to carry out the purposes of this subsection shall be designed to make the requirements imposed on American employers with respect to services covered by an agreement entered into pursuant to this subsection the same, so far as practicable, as those imposed upon employers pursuant to this title with respect to the taxes imposed by this chapter. +

(m)  Service in the uniformed services

For purposes of this chapter⁠—

(1)  Inclusion of service

The term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include⁠—

(A)  service performed by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

(B)  service performed by an individual as a member of a uniformed service on inactive duty training.

(2)  Active duty

The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, United States Code, except that it shall also include “active duty for training” as described in paragraph (22) of such section. +

(3)  Inactive duty training

The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101. +

(n)  Member of a uniformed service

For purposes of this chapter, the term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38, United States Code), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps 22 See Change of Name note below. of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes⁠—

(1)  a retired member of any of those services;

(2)  a member of the Fleet Reserve or Fleet Marine Corps Reserve;

(3)  a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

(4)  a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

(5)  any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service⁠—

(A)  who has been provisionally accepted for such duty; or

(B)  who, under the Military Selective Service Act, has been selected for active military, naval, or air service;

and has been ordered or directed to proceed to such place.

The term does not include a temporary member of the Coast Guard Reserve.

(o)  Crew leader

For purposes of this chapter, the term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. For purposes of this chapter and chapter 2, a crew leader shall, with respect to service performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person. +

(p)  Peace Corps volunteer service

For purposes of this chapter, the term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act. +

(q)  Tips included for both employee and employer taxes

For purposes of this chapter, tips received by an employee in the course of his employment shall be considered remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111). Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) or (if no statement including such tips is so furnished) at the time received; except that, in determining the employer’s liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary. +

(r)  Election of coverage by religious orders

(1)  Certificate of election by order

A religious order whose members are required to take a vow of poverty, or any autonomous subdivision of such order, may file a certificate (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) electing to have the insurance system established by title II of the Social Security Act extended to services performed by its members in the exercise of duties required by such order or such subdivision thereof. Such certificate of election shall provide that⁠—

(A)  such election of coverage by such order or subdivision shall be irrevocable;

(B)  such election shall apply to all current and future members of such order, or in the case of a subdivision thereof to all current and future members of such order who belong to such subdivision;

(C)  all services performed by a member of such an order or subdivision in the exercise of duties required by such order or subdivision shall be deemed to have been performed by such member as an employee of such order or subdivision; and

(D)  the wages of each member, upon which such order or subdivision shall pay the taxes imposed by sections 3101 and 3111, will be determined as provided in subsection (i)(4).

(2)  Definition of member

For purposes of this subsection, a member of a religious order means any individual who is subject to a vow of poverty as a member of such order and who performs tasks usually required (and to the extent usually required) of an active member of such order and who is not considered retired because of old age or total disability. +

(3)  Effective date for election

(A)  A certificate of election of coverage shall be in effect, for purposes of subsection (b)(8) and for purposes of section 210(a)(8) of the Social Security Act, for the period beginning with whichever of the following may be designated by the order or subdivision thereof:

(i)  the first day of the calendar quarter in which the certificate is filed,

(ii)  the first day of the calendar quarter succeeding such quarter, or

(iii)  the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that such date may not be earlier than the first day of the twentieth calendar quarter preceding the quarter in which such certificate is filed.

Whenever a date is designated under clause (iii), the election shall apply to services performed before the quarter in which the certificate is filed only if the member performing such services was a member at the time such services were performed and is living on the first day of the quarter in which such certificate is filed.

(B)  If a certificate of election filed pursuant to this subsection is effective for one or more calendar quarters prior to the quarter in which such certificate is filed, then⁠—

(i)  for purposes of computing interest and for purposes of section 6651 (relating to addition to tax for failure to file tax return), the due date for the return and payment of the tax for such prior calendar quarters resulting from the filing of such certificate shall be the last day of the calendar month following the calendar quarter in which the certificate is filed; and

(ii)  the statutory period for the assessment of such tax shall not expire before the expiration of 3 years from such due date.

[(4)  Repealed. Pub. L. 98–21, title I, § 102(b)(3)(B), Apr. 20, 1983, 97 Stat. 71]

(s)  Concurrent employment by two or more employers

For purposes of sections 3102, 3111, and 3121(a)(1), if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations. +

[(t)  Repealed. Pub. L. 100–203, title IX, § 9006(b)(2), Dec. 22, 1987, 101 Stat. 1330–289]

(u)  Application of hospital insurance tax to Federal, State, and local employment

(1)  Federal employment

For purposes of the taxes imposed by sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof. +

(2)  State and local employment

For purposes of the taxes imposed by sections 3101(b) and 3111(b)⁠—

(A)  In general

Except as provided in subparagraphs (B) and (C), subsection (b) shall be applied without regard to paragraph (7) thereof. +

(B)  Exception for certain services

Service shall not be treated as employment by reason of subparagraph (A) if⁠—

(i)  the service is included under an agreement under section 218 of the Social Security Act, or

(ii)  the service is performed⁠—

(I)  by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

(II)  in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

(III)  by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

(IV)  by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training,

(V)  by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year, or

(VI)  by an individual in a position described in section 1402(c)(2)(E).

As used in this subparagraph, the terms “State” and “political subdivision” have the meanings given those terms in section 218(b) of the Social Security Act.

(C)  Exception for current employment which continues

Service performed for an employer shall not be treated as employment by reason of subparagraph (A) if⁠—

(i)  such service would be excluded from the term “employment” for purposes of this chapter if subparagraph (A) did not apply;

(ii)  such service is performed by an individual⁠—

(I)  who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

(II)  who is a bona fide employee of that employer on March 31, 1986, and

(III)  whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

(iii)  the employment relationship with that employer has not been terminated after March 31, 1986.

(D)  Treatment of agencies and instrumentalities

For purposes of subparagraph (C), under regulations⁠—

(i)  All agencies and instrumentalities of a State (as defined in section 218(b) of the Social Security Act) or of the District of Columbia shall be treated as a single employer.

(ii)  All agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in clause (i).

(3)  Medicare qualified government employment

For purposes of this chapter, the term “medicare qualified government employment” means service which⁠—

(A)  is employment (as defined in subsection (b)) with the application of paragraphs (1) and (2), but

(B)  would not be employment (as so defined) without the application of such paragraphs.

(v)  Treatment of certain deferred compensation and salary reduction arrangements

(1)  Certain employer contributions treated as wages

Nothing in any paragraph of subsection (a) (other than paragraph (1)) shall exclude from the term “wages”⁠—

(A)  any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k)) to the extent not included in gross income by reason of section 402(e)(3) or consisting of designated Roth contributions (as defined in section 402A(c)), or

(B)  any amount treated as an employer contribution under section 414(h)(2) where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).

(2)  Treatment of certain nonqualified deferred compensation plans

(A)  In general

Any amount deferred under a nonqualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of⁠—

(i)  when the services are performed, or

(ii)  when there is no substantial risk of forfeiture of the rights to such amount.

The preceding sentence shall not apply to any excess parachute payment (as defined in section 280G(b)) or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985.

(B)  Taxed only once

Any amount taken into account as wages by reason of subparagraph (A) (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this chapter. +

(C)  Nonqualified deferred compensation plan

For purposes of this paragraph, the term “nonqualified deferred compensation plan” means any plan or other arrangement for deferral of compensation other than a plan described in subsection (a)(5). +

(3)  Exempt governmental deferred compensation plan

For purposes of subsection (a)(5), the term “exempt governmental deferred compensation plan” means any plan providing for deferral of compensation established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing. Such term shall not include⁠—

(A)  any plan to which section 83, 402(b), 403(c), 457(a), or 457(f)(1) applies,

(B)  any annuity contract described in section 403(b), and

(C)  the Thrift Savings Fund (within the meaning of subchapter III of chapter 84 of title 5, United States Code).

(w)  Exemption of churches and qualified church-controlled organizations

(1)  General rule

Any church or qualified church-controlled organization (as defined in paragraph (3)) may make an election within the time period described in paragraph (2), in accordance with such procedures as the Secretary determines to be appropriate, that services performed in the employ of such church or organization shall be excluded from employment for purposes of title II of the Social Security Act and this chapter. An election may be made under this subsection only if the church or qualified church-controlled organization states that such church or organization is opposed for religious reasons to the payment of the tax imposed under section 3111. +

(2)  Timing and duration of election

An election under this subsection must be made prior to the first date, more than 90 days after July 18, 1984, on which a quarterly employment tax return for the tax imposed under section 3111 is due, or would be due but for the election, from such church or organization. An election under this subsection shall apply to current and future employees, and shall apply to service performed after December 31, 1983. The election may be revoked by the church or organization under regulations prescribed by the Secretary. The election shall be revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Any revocation under the preceding sentence shall apply retroactively to the beginning of the 2-year period for which the information was not furnished. +

(3)  Definitions

(A)  For purposes of this subsection, the term “church” means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.

(B)  For purposes of this subsection, the term “qualified church-controlled organization” means any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which⁠—

(i)  offers goods, services, or facilities for sale, other than on an incidental basis, to the general public, other than goods, services, or facilities which are sold at a nominal charge which is substantially less than the cost of providing such goods, services, or facilities; and

(ii)  normally receives more than 25 percent of its support from either (I) governmental sources, or (II) receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities which are not unrelated trades or businesses, or both.

(x)  Applicable dollar threshold

For purposes of subsection (a)(7)(B), the term “applicable dollar threshold” means $1,000. In the case of calendar years after 1995, the Commissioner of Social Security shall adjust such $1,000 amount at the same time and in the same manner as under section 215(a)(1)(B)(ii) of the Social Security Act with respect to the amounts referred to in section 215(a)(1)(B)(i) of such Act, except that, for purposes of this paragraph, 1993 shall be substituted for the calendar year referred to in section 215(a)(1)(B)(ii)(II) of such Act. If any amount as adjusted under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100. +

(y)  Service in the employ of international organizations by certain transferred Federal employees

(1)  In general

For purposes of this chapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5, United States Code, shall constitute “employment” if⁠—

(A)  immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” under subsection (b) for purposes of the taxes imposed by sections 3101(a) and 3111(a), and

(B)  such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

(2)  Definitions

For purposes of this subsection⁠—

(A)  Federal agency

The term “Federal agency” means an agency, as defined in section 3581(1) of title 5, United States Code. +

(B)  International organization

The term “international organization” has the meaning provided such term by section 3581(3) of title 5, United States Code. +

(z)  Treatment of certain foreign persons as American employers

(1)  In general

If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated for purposes of this chapter as an American employer with respect to such services performed by such employee. +

(2)  Domestically controlled group of entities

For purposes of this subsection⁠—

(A)  In general

The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation. +

(B)  Controlled group of entities

The term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1), except that⁠—

(i)  “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and

(ii)  the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563.

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this sentence).

(3)  Liability of common parent

In the case of a foreign person who is a member of any domestically controlled group of entities, the common parent of such group shall be jointly and severally liable for any tax under this chapter for which such foreign person is liable by reason of this subsection, and for any penalty imposed on such person by this title with respect to any failure to pay such tax or to file any return or statement with respect to such tax or wages subject to such tax. No deduction shall be allowed under this title for any liability imposed by the preceding sentence. +

(4)  Provisions preventing double taxation

(A)  Agreements

Paragraph (1) shall not apply to any services which are covered by an agreement under subsection (l). +

(B)  Equivalent foreign taxation

Paragraph (1) shall not apply to any services if the employer establishes to the satisfaction of the Secretary that the remuneration paid by such employer for such services is subject to a tax imposed by a foreign country which is substantially equivalent to the taxes imposed by this chapter. +

(5)  Cross reference

For relief from taxes in cases covered by certain international agreements, see sections 3101(c) and 3111(c). +

( Aug. 16, 1954, ch. 736 , 68A Stat. 417 ; Sept. 1, 1954, ch. 1206 , title II, §§ 204(a), (b), 205(a)–(e), 206(a), 207, 209, 68 Stat. 1091–1094 ; Aug. 1, 1956, ch. 836 , title I, §§ 103(j), 121(d), title II, §§ 201(b)–(d), (e)(1), (h)(1), (2), (j)–( l ), 70 Stat. 824 , 839–841, 843; Aug. 1, 1956, ch. 837 , title IV, §§ 410, 411(a), 70 Stat. 878 ; Pub. L. 85–840, title IV , §§ 402(b), 404(a), 405(a), (b), Aug. 28, 1958 , 72 Stat. 1042 , 1044–1046; Pub. L. 85–866, title I, § 69 , Sept. 2, 1958 , 72 Stat. 1659 ; Pub. L. 86–70, § 22(a) , June 25, 1959 , 73 Stat. 146 ; Pub. L. 86–168, title I, § 104(h) , title II, § 202(a), Aug. 18, 1959 , 73 Stat. 387 , 389; Pub. L. 86–624, § 18(c) , July 12, 1960 , 74 Stat. 416 ; Pub. L. 86–778, title I , §§ 103(n)–(p), 104(b), 105(a), Sept. 13, 1960 , 74 Stat. 938 , 939, 942; Pub. L. 87–256, § 110(e)(1) , Sept. 21, 1961 , 75 Stat. 536 ; Pub. L. 87–293, title II, § 202(a)(1) , (2), Sept. 22, 1961 , 75 Stat. 626 ; Pub. L. 88–272, title II, § 220(c)(2) , Feb. 26, 1964 , 78 Stat. 62 ; Pub. L. 88–650, § 4(b) , Oct. 13, 1964 , 78 Stat. 1077 ; Pub. L. 89–97, title III , §§ 311(b)(4), (5), 313(c)(3), (4), 316(a)(1), (b), 317(b), 320(b)(2), July 30, 1965 , 79 Stat. 381 , 383, 386, 388, 393; Pub. L. 90–248, title I , §§ 108(b)(2), 123(b), title IV, § 403(i), title V, § 504(a), Jan. 2, 1968 , 81 Stat. 835 , 845, 932, 934; Pub. L. 91–172, title IX, § 943(c)(1) –(3), Dec. 30, 1969 , 83 Stat. 728 ; Pub. L. 92–5, title II, § 203(b)(2) , Mar. 17, 1971 , 85 Stat. 11 ; Pub. L. 92–336, title II, § 203(b)(2) , July 1, 1972 , 86 Stat. 419 ; Pub. L. 92–603, title I , §§ 104(i), 122(b), 123(a)(2), (b), (c)(2), 128(b), 129(a)(2), 138(b), Oct. 30, 1972 , 86 Stat. 1341 , 1354, 1356, 1358, 1359, 1365; Pub. L. 93–66, title II, § 203(b)(2) , (d), July 9, 1973 , 87 Stat. 153 ; Pub. L. 93–233, § 5(b)(2) , (d), Dec. 31, 1973 , 87 Stat. 954 ; Pub. L. 94–455, title XII, § 1207(e)(1)(A) , title XIX, §§ 1903(a)(3), 1906(b)(13)(A), (C), Oct. 4, 1976 , 90 Stat. 1706 , 1807, 1834; Pub. L. 94–563, § 1(b) , (c), Oct. 19, 1976 , 90 Stat. 2655 ; Pub. L. 95–216, title III , §§ 312(a), (b), (d), (f), (g), 314(a), 315(a), 356(a)–(d), Dec. 20, 1977 , 91 Stat. 1532–1536 , 1555; Pub. L. 95–472, § 3(b) , Oct. 17, 1978 , 92 Stat. 1333 ; Pub. L. 95–600, title I, § 164(b)(3) , Nov. 6, 1978 , 92 Stat. 2814 ; Pub. L. 96–222, title I, § 101(a)(10)(B)(i) , Apr. 1, 1980 , 94 Stat. 201 ; Pub. L. 96–499, title XI, § 1141(a)(1) , Dec. 5, 1980 , 94 Stat. 2693 ; Pub. L. 97–34, title I, § 124(e)(2)(A) , Aug. 13, 1981 , 95 Stat. 200 ; Pub. L. 97–123, § 3(b) , Dec. 29, 1981 , 95 Stat. 1662 ; Pub. L. 97–248, title II, § 278(a)(1) , Sept. 3, 1982 , 96 Stat. 559 ; Pub. L. 98–21, title I , §§ 101(b), (c)(2), 102(b), title III, §§ 321(a), (e)(1), 322(a)(2), 323(a)(1), 324(a), 327(a)(1), (b)(1), 328(a), Apr. 20, 1983 , 97 Stat. 69 , 70, 118, 119, 121, 122, 126–128; Pub. L. 98–369, div. A, title I, § 67(c) , title IV, § 491(d)(36), title V, § 531(d)(1)(A), div. B, title VI, §§ 2601(b), 2603(a)(2), (b), 2661( o )(3), 2663(i), (j)(5)(C), July 18, 1984 , 98 Stat. 587 , 851, 884, 1124, 1128, 1159, 1169, 1171; Pub. L. 99–221, § 3(b) , Dec. 26, 1985 , 99 Stat. 1735 ; Pub. L. 99–272, title XII, § 12112(b) , title XIII, §§ 13205(a)(1), 13303(c)(2), Apr. 7, 1986 , 100 Stat. 288 , 313, 327; Pub. L. 99–335, title III, § 304(b) , June 6, 1986 , 100 Stat. 606 ; Pub. L. 99–509, title IX, § 9002(b)(1)(A) , (2)(A), Oct. 21, 1986 , 100 Stat. 1971 ; Pub. L. 99–514, title I, § 122(e)(1) , title XI, §§ 1108(g)(7), 1147(b), 1151(d)(2)(A), title XVIII, §§ 1882(c), 1883(a)(11)(B), 1895(b)(18)(A), 1899A(38)–(40), Oct. 22, 1986 , 100 Stat. 2112 , 2435, 2494, 2505, 2915, 2916, 2935, 2960; Pub. L. 100–203, title IX , §§ 9001(b), 9002(b), 9003(a)(2), 9004(b), 9005(b), 9006(a), (b)(2), 9023(d), Dec. 22, 1987 , 101 Stat. 1330–286 to 1330–289, 1330–296; Pub. L. 100–647, title I , §§ 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(22)(A), (23)(A), 1018(r)(2)(A), (u)(35), title III, § 3043(c)(2), title VIII, §§ 8015(b)(2), (c)(2), 8016(a)(3)(A), (4)(A), (C), 8017(b), Nov. 10, 1988 , 102 Stat. 3351 , 3352, 3461, 3485, 3486, 3586, 3592, 3642, 3791–3793; Pub. L. 101–140, title II, § 203(a)(2) , Nov. 8, 1989 , 103 Stat. 830 ; Pub. L. 101–239, title X, § 10201(a) , (b)(3), Dec. 19, 1989 , 103 Stat. 2472 ; Pub. L. 101–508, title XI , §§ 11331(a), 11332(b), Nov. 5, 1990 , 104 Stat. 1388–467 , 1388–469; Pub. L. 101–650, title III, § 321 , Dec. 1, 1990 , 104 Stat. 5117 ; Pub. L. 102–318, title V, § 521(b)(34) , July 3, 1992 , 106 Stat. 312 ; Pub. L. 103–66, title XIII, § 13207(a) , Aug. 10, 1993 , 107 Stat. 467 ; Pub. L. 103–178, title II, § 204(c) , Dec. 3, 1993 , 107 Stat. 2033 ; Pub. L. 103–296, title I, § 108(h)(2) , title III, §§ 303(a)(2), (b)(2), 319(a)(1), (5), 320(a)(1)(C), Aug. 15, 1994 , 108 Stat. 1487 , 1519, 1533–1535; Pub. L. 103–387, § 2(a)(1)(A) –(C), Oct. 22, 1994 , 108 Stat. 4071 ; Pub. L. 104–188, title I , §§ 1116(a)(1)(A), (B), 1421(b)(8)(A), 1458(b)(1), Aug. 20, 1996 , 110 Stat. 1762 , 1798, 1819; Pub. L. 105–33, title XI, § 11246(b)(2)(A) , as added Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(2)] , Oct. 21, 1998 , 112 Stat. 2681–480 , 2681–532; Pub. L. 105–61, title VI, § 642(d)(2) , Oct. 10, 1997 , 111 Stat. 1319 ; Pub. L. 105–206, title VI, § 6023(13) , July 22, 1998 , 112 Stat. 825 ; Pub. L. 106–554, § 1(a)(7) [title III, § 319(15)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–647; Pub. L. 108–121, title I, § 106(b)(2) , Nov. 11, 2003 , 117 Stat. 1339 ; Pub. L. 108–203, title IV, § 423(a) , (c), Mar. 2, 2004 , 118 Stat. 536 ; Pub. L. 108–357, title II, § 251(a)(1)(A) , title III, § 320(b)(1), title VIII, § 802(c)(1), Oct. 22, 2004 , 118 Stat. 1458 , 1473, 1568; Pub. L. 108–375, div. A, title V, § 585(b)(2)(B) , Oct. 28, 2004 , 118 Stat. 1932 ; Pub. L. 109–280, title VIII, § 854(c)(8) , Aug. 17, 2006 , 120 Stat. 1018 ; Pub. L. 110–172, § 8(a)(2) , Dec. 29, 2007 , 121 Stat. 2483 ; Pub. L. 110–245, title I, § 115(a)(1) , title III, § 302(a), June 17, 2008 , 122 Stat. 1636 , 1647; Pub. L. 110–458, title I, § 108(k)(1) , Dec. 23, 2008 , 122 Stat. 5110 ; Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(iv) , (99)(C)(i), Dec. 19, 2014 , 128 Stat. 4040 , 4052; Pub. L. 115–141, div. U, title IV, § 401(a)(209) , (210), (325)(A), Mar. 23, 2018 , 132 Stat. 1194 , 1199; Pub. L. 115–243, § 2(b)(2) , Sept. 20, 2018 , 132 Stat. 2895 ; Pub. L. 116–94, div. O, title III, § 301(c) , Dec. 20, 2019 , 133 Stat. 3175 ; Pub. L. 117–328, div. T, title VII, § 702(b)(1) , Dec. 29, 2022 , 136 Stat. 5404 .)

Editorial Notes

References in Text

The Social Security Act, referred to in subsecs. (a)(1), (15), (b), (d)(4), (j)(2)(D), (4)(B), (l)(1), (4), (6), (r)(3)(A), (u), (w)(1), and (x), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 201, 210, 215, 218, 218A, 223, 230, and 233 of the Act are classified to sections 401, 410, 415, 418, 418a, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(5)(F), is classified to section 1002(2)(B)(ii) of Title 29, Labor.

Section 104(e)(2) of the Indian Self-Determination Act, referred to in subsec. (b)(5)(B)(i)(V), is classified to section 5323(e)(2) of Title 25, Indians.

Level V of the Executive Schedule, referred to in subsec. (b)(5)(D)(iii), is set out in section 5316 of Title 5, Government Organization and Employees.

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (b)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5, Government Organization and Employees.

The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (b)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which is classified principally to a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

The Foreign Service Act of 1980, referred to in subsec. (b)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§ 4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. Section 860 of the Act is classified to section 4071i of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

Section 101(a)(15) of the Immigration and Nationality Act, referred to in subsec. (b)(18), (19), is classified to section 1101(a)(15) of Title 8, Aliens and Nationality.

Section 15(g) of the Agricultural Marketing Act, referred to in subsec. (g)(3), is classified to section 1141j of Title 12, Banks and Banking.

The Peace Corps Act, referred to in subsecs. (i)(3) and (p), is Pub. L. 87–293, title I, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§ 2501 et seq.) of Title 22, Foreign Relations and Intercourse. Sections 5 and 6 of the Peace Corps Act are classified to sections 2504 and 2505 of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

Chapter 9 of the Internal Revenue Code of 1939, referred to in subsec. (j)(4)(B), was comprised of sections 1400 to 1636 of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See also section 7851(a)(3) of this title for applicability of chapter 9 of former Title 26. See also section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.

The Military Selective Service Act, referred to in subsec. (n)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§ 3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

Constitutionality

For information regarding constitutionality of certain provisions of this section, see note under section 410 of Title 42, The Public Health and Welfare.

Amendments

2022⁠—Subsec. (b)(5)(E). Pub. L. 117–328 inserted “or special trial judge” before “of the United States Tax Court”.

2019⁠—Subsec. (a)(23). Pub. L. 116–94 substituted “section 139B(a)” for “139B(b)”.

2018⁠—Subsec. (b)(5)(B)(i)(V). Pub. L. 115–141, § 401(a)(209), substituted “section 104(e)(2)” for “section 105(e)(2)”.

Subsec. (b)(5)(E). Pub. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court”.

Subsec. (b)(5)(H)(i). Pub. L. 115–141, § 401(a)(210), inserted comma after “1997”.

Subsec. (b)(22). Pub. L. 115–243, § 2(b)(2)(A), added par. (22).

Subsec. (d)(4). Pub. L. 115–243, § 2(b)(2)(B), inserted “or 218A” after “section 218”.

2014⁠—Subsec. (a)(17). Pub. L. 113–295, § 221(a)(19)(B)(iv), struck out par. (17) which read as follows: “any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 (relating to amounts received under qualified group legal services plans);”.

Subsec. (b)(17). Pub. L. 113–295, § 221(a)(99)(C)(i), struck out par. (17) which read as follows: “service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;”.

2008⁠—Subsec. (a)(23). Pub. L. 110–245, § 115(a)(1), added par. (23).

Subsec. (b)(5)(E). Pub. L. 110–458 struck out “or special trial judge” before “of the United States Tax Court”.

Subsec. (z). Pub. L. 110–245, § 302(a), added subsec. (z).

2007⁠—Subsec. (v)(1)(A). Pub. L. 110–172, which directed amendment of subpar. (A) by inserting “or consisting of designated Roth contributions (as defined in section 402A(c))” before comma at end, was executed by making the insertion before “, or”, to reflect the probable intent of Congress.

2006⁠—Subsec. (b)(5)(E). Pub. L. 109–280 inserted “or special trial judge” before “of the United States Tax Court”.

2004⁠—Subsec. (a)(7)(B). Pub. L. 108–203, § 423(a), substituted “on a farm operated for profit” for “described in subsection (g)(5)”.

Subsec. (a)(18). Pub. L. 108–375 substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.

Subsec. (a)(20). Pub. L. 108–357, § 320(b)(1), inserted “108(f)(4),” after “74(c),”.

Subsec. (a)(22). Pub. L. 108–357, § 251(a)(1)(A), added par. (22).

Subsec. (g)(5). Pub. L. 108–203, § 423(c), struck out “or is domestic service in a private home of the employer” after “employer’s trade or business”.

Subsec. (v)(2)(A). Pub. L. 108–357, § 802(c)(1), inserted “or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985” before period at end.

2003⁠—Subsec. (a)(18). Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”.

2000⁠—Subsec. (a)(5)(G). Pub. L. 106–554 substituted a comma for the semicolon at end.

1998⁠—Subsec. (a)(5)(F). Pub. L. 105–206, § 6023(13)(A), which directed the substitution of a comma for the semicolon at end of subpar. (F), could not be executed because a semicolon did not appear at end of subpar. (F).

Subsec. (a)(5)(G). Pub. L. 105–206, § 6023(13)(B), struck out “or” at end.

Subsec. (a)(5)(I). Pub. L. 105–206, § 6023(13)(C), substituted a semicolon for the period at end.

Subsec. (b)(7)(C). Pub. L. 105–277 added Pub. L. 105–33, § 11246(b)(2)(A). See 1997 Amendment note below.

1997⁠—Subsec. (b)(5)(H)(i). Pub. L. 105–61 substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “(50 U.S.C. 2157),”.

Subsec. (b)(7)(C). Pub. L. 105–33, § 11246(b)(2)(A), as added by Pub. L. 105–277, inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)” after “law of the United States” in introductory provisions.

1996⁠—Subsec. (a)(5)(F). Pub. L. 104–188, § 1421(b)(8)(A), struck out “or” at end.

Subsec. (a)(5)(G). Pub. L. 104–188, § 1458(b)(1), which directed that subpar. (G) be amended by striking “(or)” at the end, could not be executed because “(or)” did not appear.

Pub. L. 104–188, § 1421(b)(8)(A), inserted “or” at end.

Subsec. (a)(5)(H). Pub. L. 104–188, § 1458(b)(1), inserted “or” at end.

Pub. L. 104–188, § 1421(b)(8)(A), added subpar. (H).

Subsec. (a)(5)(I). Pub. L. 104–188, § 1458(b)(1), added subpar. (I).

Subsec. (b). Pub. L. 104–188, § 1116(a)(1)(A), inserted closing provisions “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

Subsec. (b)(20)(A). Pub. L. 104–188, § 1116(a)(1)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

1994⁠—Subsec. (a)(7)(B). Pub. L. 103–387, § 2(a)(1)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this subparagraph, the term ‘domestic service in a private home of the employer’ does not include service described in subsection (g)(5);”.

Subsec. (b)(7)(F)(iv). Pub. L. 103–296, § 303(a)(2), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

Subsec. (b)(10)(B). Pub. L. 103–296, § 108(h)(2), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

Subsec. (b)(15). Pub. L. 103–296, § 319(a)(5), inserted “, except service which constitutes ‘employment’ under subsection (y)” after “international organization”.

Subsec. (b)(19). Pub. L. 103–296, § 320(a)(1)(C), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

Subsec. (b)(21). Pub. L. 103–387, § 2(a)(1)(C), added par. (21).

Subsec. (u)(2)(B)(ii)(V). Pub. L. 103–296, § 303(b)(2), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

Subsec. (x). Pub. L. 103–387, § 2(a)(1)(B), added subsec. (x).

Subsec. (y). Pub. L. 103–296, § 319(a)(1), added subsec. (y).

1993⁠—Subsec. (a)(1). Pub. L. 103–66, § 13207(a)(1), inserted “in the case of the taxes imposed by sections 3101(a) and 3111(a)” after “(1)”, substituted “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (x))” in two places, and substituted “such contribution and benefit base” for “such applicable contribution base”.

Subsec. (b)(5)(H)(i). Pub. L. 103–178 substituted “section 307 of the Central Intelligence Agency Retirement Act (50 U.S.C. 2157)” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

Subsec. (x). Pub. L. 103–66, § 13207(a)(2), struck out subsec. (x) which defined parameters of the applicable contribution base for purposes of this chapter.

1992⁠—Subsec. (v)(1)(A). Pub. L. 102–318 substituted “402(e)(3)” for “402(a)(8)”.

1990⁠—Subsec. (a)(1). Pub. L. 101–508, § 11331(a)(1), substituted “applicable contribution base (as determined under subsection (x))” for “contribution and benefit base (as determined under section 230 of the Social Security Act)” wherever appearing and “such applicable contribution base” for “such contribution and benefit base”.

Subsec. (b)(7)(F). Pub. L. 101–508, § 11332(b), added subpar. (F).

Subsec. (x). Pub. L. 101–508, § 11331(a)(2), added subsec. (x).

1989⁠—Subsec. (l)(1). Pub. L. 101–239, § 10201(b)(3), substituted “paragraph (6)” for “paragraph (8)” in introductory provisions.

Subsec. (l)(2). Pub. L. 101–239, § 10201(a)(1), inserted at end “Notwithstanding any other provision of this subsection, the period for which any such agreement is effective with respect to any foreign entity shall terminate at the end of any calendar quarter in which the foreign entity, at any time in such quarter, ceases to be a foreign affiliate as defined in paragraph (6).”

Subsec. (l)(3). Pub. L. 101–239, § 10201(a)(2), (3), added par. (3) and struck out former par. (3) relating to termination of period by American employer.

Subsec. (l)(4). Pub. L. 101–239, § 10201(a)(2), (4), redesignated par. (6) as (4) and struck out former par. (4) relating to termination of period by Secretary.

Subsec. (l)(5). Pub. L. 101–239, § 10201(a)(2), (4), redesignated par. (7) as (5) and struck out former par. (5) relating to no renewal of agreement.

Subsec. (l)(6) to (10). Pub. L. 101–239, § 10201(a)(4), redesignated pars. (6) to (10) as (4) to (8), respectively.

Subsec. (x). Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(A), had not been enacted, see 1988 Amendment note below.

1988⁠—Subsec. (a)(5)(G). Pub. L. 100–647, § 1011B(a)(23)(A), inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “section 125)”.

Subsec. (a)(8)(B). Pub. L. 100–647, § 8017(b), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (ii) the employer’s expenditures for agricultural labor in such year equal or exceed $2,500;”.

Subsec. (a)(11). Pub. L. 100–647, § 1001(g)(4)(B)(i), inserted “(determined without regard to section 274(n))” after “section 217”.

Subsec. (a)(21). Pub. L. 100–647, § 3043(c)(2), added par. (21).

Subsec. (b)(5). Pub. L. 100–647, § 8015(c)(2), inserted “any such service performed on or after any date on which such individual performs” after “with respect to” in provision preceding subpar. (C).

Subsec. (b)(5)(H). Pub. L. 100–647, § 8015(b)(2), amended subpar. (H) generally. Prior to amendment, subparagraph (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5, United States Code;”.

Subsec. (b)(19). Pub. L. 100–647, § 1001(d)(2)(C)(i), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

Subsec. (b)(20). Pub. L. 100–647, § 8016(a)(4)(A), (C), made technical correction to directory language of Pub. L. 99–272, § 13303(c)(2), see 1986 Amendment note below.

Subsec. (d)(3), (4). Pub. L. 100–647, § 8016(a)(3)(A), redesignated par. (4) as (3) and substituted “; or” for a period at the end, and redesignated par. (3) as (4), substituted a period for “; or” at the end, and moved redesignated par. (4) to the end of the subsection.

Subsec. (u)(2)(B)(ii)(VI). Pub. L. 100–647, § 1018(r)(2)(A), added subcl. (VI).

Subsec. (v)(3)(A). Pub. L. 100–647, § 1011(e)(8), substituted “457(f)(1)” for “457(e)(1)”.

Subsec. (v)(3)(C). Pub. L. 100–647, § 1018(u)(35), substituted “Savings” for “Saving”.

Subsec. (x). Pub. L. 100–647, § 1011B(a)(22)(A), added subsec. (x) relating to benefits provided under certain employee benefit plans.

1987⁠—Subsec. (a)(2)(C). Pub. L. 100–203, § 9003(a)(2), substituted “death, except that this paragraph does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee” for “death”.

Subsec. (a)(5)(F). Pub. L. 100–203, § 9023(d)(1), substituted a comma for semicolon before “or” at end.

Subsec. (a)(5)(G). Pub. L. 100–203, § 9023(d)(2), substituted a semicolon for comma at end.

Subsec. (a)(8)(B)(ii). Pub. L. 100–203, § 9002(b), added cl. (ii) and struck out former cl. (ii) which read as follows: “the employee performs agricultural labor for the employer on 20 days or more during such year for cash remuneration computed on a time basis;”.

Subsec. (b)(3)(A). Pub. L. 100–203, § 9005(b)(1), substituted “18” for “21”.

Pub. L. 100–203, § 9004(b)(1), struck out “performed by an individual in the employ of his spouse, and service” after “service”.

Subsec. (b)(3)(B). Pub. L. 100–203, § 9005(b)(2), inserted “under the age of 21 in the employ of his father or mother, or performed by an individual” after first reference to “individual”.

Pub. L. 100–203, § 9004(b)(2), inserted introductory provisions and struck out former introductory provisions which read as follows: “service not in the course of the employer’s trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if⁠—”.

Subsec. (i)(2). Pub. L. 100–203, § 9001(b)(2), substituted “only (A) his basic pay as described in chapter 3 and section 1009 of title 37, United States Code, in the case of an individual performing service to which subparagraph (A) of such subsection (m)(1) applies, or (B) his compensation for such service as determined under section 206(a) of title 37, United States Code, in the case of an individual performing service to which subparagraph (B) of such subsection (m)(1) applies.” for “only his basic pay as described in chapter 3 and section 1009 of title 37, United States Code.”

Subsec. (m)(1). Pub. L. 100–203, § 9001(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘employment’ shall, notwithstanding the provisions of subsection (b) of this section, include service performed by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

Subsec. (q). Pub. L. 100–203, § 9006(a), in heading substituted “both employee and employer taxes” for “employee taxes”, and in text struck out “other than for purposes of the taxes imposed by section 3111” after “of this chapter”, substituted “remuneration for such employment (and deemed to have been paid by the employer for purposes of subsections (a) and (b) of section 3111)” for “remuneration for employment”, and inserted before period at end “; except that, in determining the employer’s liability in connection with the taxes imposed by section 3111 with respect to such tips in any case where no statement including such tips was so furnished (or to the extent that the statement so furnished was inaccurate or incomplete), such remuneration shall be deemed for purposes of subtitle F to be paid on the date on which notice and demand for such taxes is made to the employer by the Secretary”.

Subsec. (t). Pub. L. 100–203, § 9006(b)(2), struck out subsec. (t) which related to special rule for determining wages subject to employer tax in case of certain employers whose employees receive income from tips.

1986⁠—Subsec. (a)(5)(C). Pub. L. 99–514, § 1108(g)(7), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) for such payment,”.

Subsec. (a)(5)(G). Pub. L. 99–514, § 1151(d)(2)(A), added subpar. (G).

Subsec. (a)(8). Pub. L. 99–514, § 1883(a)(11)(B), realigned margin of subpar. (B).

Subsec. (a)(20). Pub. L. 99–514, § 122(e)(1), inserted reference to section 74(c).

Subsec. (b)(5)(H). Pub. L. 99–335 added subpar. (H).

Subsec. (b)(7)(E). Pub. L. 99–509, § 9002(b)(1)(A), added subpar. (E).

Subsec. (b)(20). Pub. L. 99–272, § 13303(c)(2), as amended by Pub. L. 100–647, § 8016(a)(4)(A), (C), inserted “(other than service described in paragraph (3)(A))” after “service”.

Subsec. (d)(3), (4). Pub. L. 99–509, § 9002(b)(2)(A), added par. (3) and redesignated former par. (3) as (4).

Subsec. (i)(5). Pub. L. 99–272, § 12112(b), substituted “shall not include” for “shall, subject to the provisions of subsection (a)(1) of this section, include”.

Subsec. (u). Pub. L. 99–272, § 13205(a)(1), amended subsec. (u) generally, substantially expanding and revising its provisions by extending the application of hospital insurance tax to State and local employment.

Subsec. (u)(2)(B)(ii)(V). Pub. L. 99–514, § 1895(b)(18)(A), added subcl. (V).

Subsec. (v)(2)(A)(ii). Pub. L. 99–514, § 1899A(38), substituted “forfeiture” for “forefeiture”.

Subsec. (v)(3)(C). Pub. L. 99–514, § 1147(b), added subpar. (C).

Subsec. (w)(1). Pub. L. 99–514, § 1899A(39), substituted “this chapter” for “chapter 21 of this Code” in first sentence.

Subsec. (w)(2). Pub. L. 99–514, § 1882(c), substituted last three sentences for former last two sentences which read as follows: “The election may not be revoked by the church or organization, but shall be permanently revoked by the Secretary if such church or organization fails to furnish the information required under section 6051 to the Secretary for a period of 2 years or more with respect to remuneration paid for such services by such church or organization, and, upon request by the Secretary, fails to furnish all such previously unfurnished information for the period covered by the election. Such revocation shall apply retroactively to the beginning of the 2-year period for which the information was not furnished.”

Pub. L. 99–514, § 1899A(40), substituted “July 18, 1984” for “the date of the enactment of this subsection” in first sentence.

1985⁠—Subsec. (b)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

1984⁠—Subsec. (a). Pub. L. 98–369, § 531(d)(1)(A)(i), inserted “(including benefits)” before “paid in any medium” in introductory provisions.

Subsec. (a)(5)(C) to (G). Pub. L. 98–369, § 491(d)(36), struck out subpar. (C) which provided: “under or to a bond purchase plan which, at the time of such payment, is a qualified bond purchase plan described in section 405(a),” and redesignated subpars, (D) to (G) as (C) to (F), respectively.

Subsec. (a)(20). Pub. L. 98–369, § 531(d)(1)(A)(ii), added par. (20).

Subsec. (b)(1). Pub. L. 98–369, § 2663(i)(1), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended (7 U.S.C. 1461–1468), or (B)”.

Subsec. (b)(5)(B). Pub. L. 98–369, § 2601(b)(1), in amending subpar. (B) generally, substituted provision broadening social security coverage for newly hired Federal civilian employees effective with remuneration paid after Dec. 31, 1983, by providing that persons transferring from other government service to civilian service be covered under social security, unless the other service was in an international organization, or the person is returning to civilian service after temporary military or reserve duty and is exercising his reemployment rights under chapter 43 of title 38.

Subsec. (b)(5)(C) to (G). Pub. L. 98–369, § 2601(b)(2), substituted subpar. designations (C) to (G) for former designations (i) to (v), respectively, in subpar. (D), as so redesignated, redesignated cls. (I) to (III) as (i) to (iii), respectively, and amended generally, subpar. (G), as so redesignated, designating provision relating to service performed by an individual who is not subject to subchapter III of chapter 83 of title 5 as cl. (i), and in cl. (i) as so designated, inserting reference to another retirement system established by a law of the United States for Federal employees, other than for members of the uniformed services and adding cls. (ii) and (iii), and provision for determining for purposes of this subparagraph whether an individual is subject to subchapter III of chapter 83 of title 5 or any other retirement system.

Subsec. (b)(8). Pub. L. 98–369, § 2603(a)(2), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

Subsec. (b)(10)(B). Pub. L. 98–369, § 2663(j)(5)(C), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

Subsec. (i)(2). Pub. L. 98–369, § 2663(i)(2), substituted “chapter 3 and section 1009 of title 37, United States Code” for “section 102(10) of the Servicemen’s and Veterans’ Survivor Benefits Act”.

Subsec. (m)(2). Pub. L. 98–369, § 2663(i)(3), substituted “paragraph (21) of section 101 of title 38, United States Code” for “section 102 of the Servicemen’s and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

Subsec. (m)(3). Pub. L. 98–369, § 2663(i)(4), substituted “paragraph (23) of such section 101” for “such section 102”.

Subsec. (n). Pub. L. 98–369, § 2663(i)(5), in provision preceding par. (1) substituted “a reserve component as defined in section 101(27) of title 38, United States Code” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen’s and Veterans’ Survivor Benefits Act”, and inserted “, the National Oceanic and Atmospheric Administration Corps,”.

Subsec. (n)(5). Pub. L. 98–369, § 2663(i)(5)(C), substituted “military, naval, or air” for “military or naval” in two places.

Subsec. (n)(5)(B). Pub. L. 98–369, § 2663(i)(5)(D), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

Subsec. (v)(1)(B). Pub. L. 98–369, § 2661(o)(3), substituted “section 414(h)(2) where the pick up referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)” for “section 414(h)(2)”.

Subsec. (v)(2)(A). Pub. L. 98–369, § 67(c), inserted provision that the preceding sentence shall not apply to any excess parachute payment (as defined in section 2801G(b)).

Subsec. (w). Pub. L. 98–369, § 2603(b), added subsec. (w).

1983⁠—Subsec. (a). Pub. L. 98–21, § 327(b)(1), inserted in text following last numbered paragraph a provision that nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in regulations prescribed for purposes of this chapter.

Pub. L. 98–21, § 324(a)(3)(D), substituted reference to subpar. (A) of par. (2) for reference to subpar. (B) thereof in text following last numbered paragraph.

Subsec. (a)(2). Pub. L. 98–21, § 324(a)(3)(A), struck out “(A) retirement, or”, and redesignated subpars. (B) to (D) as (A) to (C), respectively.

Subsec. (a)(3). Pub. L. 98–21, § 324(a)(3)(B), struck out par. (3) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.

Subsec. (a)(5)(D). Pub. L. 98–21, § 328(a), substituted “section 219(b)(2)” for “section 219”.

Subsec. (a)(5)(E) to (G). Pub. L. 98–21, § 324(a)(2), added subpars. (E) to (G).

Subsec. (a)(9). Pub. L. 98–21, § 324(a)(3)(B), struck out par. (9) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if such employee did not work for the employer in the period for which such payment was made.

Subsec. (a)(13)(A)(iii). Pub. L. 98–21, § 324(a)(3)(C), struck out cl. (iii) which related to the case of retirement after attaining an age specified in the plan referred to in subparagraph (B) or in a pension plan of the employer.

Subsec. (a)(19). Pub. L. 98–21, § 327(a)(1), added par. (19).

Subsec. (b). Pub. L. 98–21, § 323(a)(1), substituted “a citizen or resident of the United States” for “a citizen of the United States” in text preceding par. (1).

Pub. L. 98–21, § 322(a)(2), added cl. (C) in text preceding par. (1).

Subsec. (b)(5). Pub. L. 98–21, § 101(b)(1), amended par. (5) generally. Prior to amendment par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 3111 by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;”.

Subsec. (b)(6). Pub. L. 98–21, § 101(b)(1), amended par. (6) generally. Prior to amendment par. (6) read as follows:

“(A) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

“(B) service performed, by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939 on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to⁠—

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

“(iii) service performed in the employ of a State, county, or community committee under the Commodity Stabilization Service;

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

“(C) service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed⁠—

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

“(ii) in the legislative branch;

“(iii) in a penal institution of the United States by an inmate thereof;

“(iv) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training;

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

“(vi) by any individual to whom subchapter III of chapter 83 of title 5, United States Code, does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

Subsec. (b)(8). Pub. L. 98–21, § 102(b)(1), struck out the subpar. (A) designation preceding “service performed”, struck out subpar. (B) which related to service performed by employees of nonprofit organizations, and in par. (8), as so designated substituted “except that this paragraph shall not apply” for “except that this subparagraph shall not apply”.

Subsec. (i)(5). Pub. L. 98–21, § 101(c)(2), added par. (5).

Subsec. (k). Pub. L. 98–21, § 102(b)(2), struck out subsec. (k) which related to exemption of religious, charitable and certain other organizations.

Subsec. (l). Pub. L. 98–21, § 321(a)(1), substituted “Agreements entered into by American employers with respect to foreign affiliates” for “Agreements entered into by domestic corporations with respect to foreign subsidiaries” in heading.

Subsec. (l)(1). Pub. L. 98–21, § 321(a)(1), substituted “affiliates” for “subsidiaries” in par. (1) heading, and in first sentence of provisions preceding subpar. (A), substituted “at the American employer’s request” for “at the request of any domestic corporation”, “any American employer (as defined in subsection (h)) who” for “any such corporation which”, “such manner and form” for “such form and manner”, and “affiliates” for “subsidiaries” after “such employer’s foreign”, and inserted “or residents” after “citizens”.

Pub. L. 98–21, § 321(e)(1), substituted “American employer” for “domestic corporation”, “affiliate” for “subsidiary” and “citizens or residents” for “citizens” wherever appearing in second and third sentences of provisions preceding subpar. (A) and substituted “American employer” for “domestic corporation” in subpars. (A) and (B).

Subsec. (l)(2) to (5). Pub. L. 98–21, § 321(e)(1), substituted, wherever appearing, “American employer” for “domestic corporation”, “American employers” for “domestic corporations”, “affiliate” for “subsidiary”, “affiliates” for “subsidiaries”, “foreign entity” for “foreign corporation”, “foreign entities” for “foreign corporations”, and “citizens or residents” for “citizens”.

Subsec. (l)(8). Pub. L. 98–21, § 321(a)(2), amended par. (8) generally, substituting provision defining a foreign affiliate for provision defining a foreign subsidiary of a domestic corporation which, for the purposes of this subsection and section 210(a) of the Social Security Act, had been defined as a foreign corporation not less than 20 percent of the voting stock of which was owned by such domestic corporation, or a foreign corporation more than 50 percent of the voting stock of which was owned by the foreign corporation described above.

Subsec. (l)(9), (10). Pub. L. 98–21, § 321(e)(1), substituted, wherever appearing, “American employer” for “domestic corporation”, “American employers” for “domestic corporations”, and “foreign entities” for “foreign corporations”.

Subsec. (r)(3)(A). Pub. L. 98–21, § 102(b)(3)(A), substituted “subsection (b)(8)” and “section 210(a)(8)” for “subsection (b)(8)(A)” and “section 210(a)(8)(A)”, respectively, in provisions preceding cl. (i).

Subsec. (r)(4). Pub. L. 98–21, § 102(b)(3)(B), struck out par. (4) which related to coordination with coverage of lay employees.

Subsec. (u)(1). Pub. L. 98–21, § 101(b)(2), substituted “sections 3101(b) and 3111(b), subsection (b) shall be applied without regard to paragraph (5) thereof” for “sections 3101(b) and 3111(b)⁠—

“(A) paragraph (6) of subsection (b) shall be applied without regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi) thereof, and

“(B) paragraph (5) of subsection (b) (and the provisions of law referred to therein) shall not apply”.

Subsec. (v). Pub. L. 98–21, § 324(a)(1), added subsec. (v).

1982⁠—Subsec. (u). Pub. L. 97–248 added subsec. (u).

1981⁠—Subsec. (a). Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents this subparagraph shall exclude from the term ‘wages’ only payments which are received under a workmen’s compensation law)” after “sickness or accident disability” in par. (2)(B), and inserted, after par. (18), the following provision: “Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter contained in subparagraph (B) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the employer with respect to such wages.”

Subsec. (a)(18). Pub. L. 97–34 substituted “section 127 or 129” for “section 127”.

1980⁠—Subsec. (a)(5)(D). Pub. L. 96–222 added subpar. (D).

Subsec. (a)(6). Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor” after subpar. (B).

1978⁠—Subsec. (a)(17). Pub. L. 95–472 added par. (17).

Subsec. (a)(18). Pub. L. 95–600 added par. (18).

1977⁠—Subsec. (a)(7)(C), (10). Pub. L. 95–216, § 356(a), substituted “year” for “quarter” and “$100” for “$50”, wherever appearing.

Subsec. (a)(16). Pub. L. 95–216, § 356(b), added par. (16).

Subsec. (b)(10). Pub. L. 95–216, § 356(c), struck out subpar. (A) which related to service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a) or under section 521, if the remuneration for such service was less than $50, struck out the designation “(B)” preceding the remainder of par. (10), and redesignated former cls. (i) and (ii) of former subpar. (B) as subpars. (A) and (B).

Subsecs. (b)(17)(A), (g)(4)(B). Pub. L. 95–216, § 356(d), substituted “year” for “quarter”.

Subsec. (k)(4)(A). Pub. L. 95–216, § 312(b)(2), (f), substituted “(or, if later, as of the earliest date on which it satisfies clause (ii) of this subparagraph)” for “or any subsequent date” in cl. (i) and, in provisions following cl. (ii), inserted “(subject to subparagraph (C))” after “effective”.

Subsec. (k)(4)(B)(ii). Pub. L. 95–216, § 312(b)(4), substituted “first day of the calendar quarter” for “date”.

Subsec. (k)(4)(B)(iii). Pub. L. 95–216, § 312(g), added cl. (iii).

Subsec. (k)(4)(C). Pub. L. 95–216, § 312(b)(1), added subpar. (C).

Subsec. (k)(5). Pub. L. 95–216, § 312(a)(1), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph,” in subpar. (B), and, in provisions following subpar. (B), substituted “April 1, 1978” for “the 181st day after the date of enactment of this paragraph” and substituted “April 1, 1978,” for “such 181st day”.

Subsec. (k)(6). Pub. L. 95–216, § 312(b)(3), inserted “(except as provided in paragraph (4)(C))” after “services involved” in introductory provisions.

Subsec. (k)(7). Pub. L. 95–216, § 312(a)(2), substituted “prior to April 1, 1978,” for “prior to the expiration of 180 days after the date of the enactment of this paragraph”, “April 1, 1978,” for “the 181st day after such date,” and “prior to that date” for “prior to the first day of the calendar quarter in which such 181st day occurs”.

Subsec. (k)(8). Pub. L. 95–216, § 312(a)(3), (d), amended par. (8) first by substituting “prior to April 1, 1978,” for “by the end of the 180-day period following the date of the enactment of this paragraph”, “prior to April 1, 1978” for “within that period”, and “on that date” for “on the 181st day following that date”, and then further amending par. (8) as so amended by dividing the existing provisions into introductory provisions, subpar. (B), and closing provisions, inserting subpars. (A) and (C), substituting “by March 31, 1978” for “prior to April 1, 1978”, “by that date” for “prior to April 1, 1978”, and “on April 1, 1978” for “on that date” in subpar. (B) as so redesignated, and, in closing provisions, inserting “, or with respect to service constituting employment by reason of such request,” after “in which the date of such filing or constructive filing occurs”.

Subsec. (s). Pub. L. 95–216, § 314(a), added subsec. (s).

Subsec. (t). Pub. L. 95–216, § 315(a), added subsec. (t).

1976⁠—Subsec. (b). Pub. L. 94–455, § 1903(a)(3)(A), substituted “, of whatever nature, performed” for “performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1954” in introductory text.

Subsec. (b)(1). Pub. L. 94–455, § 1903(a)(3)(B), struck out “65 Stat. 119;” before “7 U.S.C. 1461–1468”.

Subsec. (b)(6)(B)(v). Pub. L. 94–455, § 1903(a)(3)(C), substituted “Secretary of Transportation” for “Secretary of the Treasury”.

Subsec. (b)(8)(B). Pub. L. 94–563, § 1(b), inserted “or deemed to have been so filed under paragraph (4) or (5) of such subsection” after “filed pursuant to subsection (k) (or the corresponding subsection of prior law)” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

Subsec. (b)(12)(B). Pub. L. 94–455, § 1906(b)(13)(C), substituted “to the Secretary of the Treasury” for “to the Secretary”.

Subsec. (b)(20). Pub. L. 94–455, § 1207(e)(1)(A), added par. (20).

Subsec. (g)(3). Pub. L. 94–455, § 1903(a)(3)(D), struck out “46 Stat. 1550, § 3;” before “12 U.S.C. 1141j”.

Subsec. (k)(1). Pub. L. 94–455, § 1903(a)(3)(E), redesignated subpar. (G) as (F). Former subpars. (F) and (H), which related to the right of an organization to request before 1960 to have a certificate effective where such certificate was filed after 1955 but prior to the enactment of this subparagraph and the right of an organization to amend a certificate filed before 1966 to make such certificate effective for an earlier date than had been originally established, respectively, were struck out.

Subsec. (k)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (k)(4) to (8). Pub. L. 94–563, § 1(c), added pars. (4) to (8).

Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (l)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (l)(2). Pub. L. 94–455, § 1903(a)(3)(F), struck out “, but in no case prior to January 1, 1955” after “specified in the agreement”.

Subsec. (l)(4) to (7), (10). Pub. L. 94–455, § 1906(b)(13)(a), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (m)(1). Pub. L. 94–455, § 1903(a)(3)(G), struck out “after December 1956” after “include service performed”.

1973⁠—Subsec. (a)(1). Pub. L. 93–233, § 5(b)(2), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600” in two places.

Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after 1973 (as provided in section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of the Pub. L. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”.

Pub. L. 93–66, § 203(b)(2), effective with respect to remuneration paid after 1973, substituted “$12,600” for “$12,000” in two places.

Pub. L. 93–66, § 203(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42), amended section 203(b)(2)(C) of Pub. L. 92–336 (set out as 1972 Amendment note hereunder) substituting “$12,600” for “$12,000”.

1972⁠—Subsec. (a)(1). Pub. L. 92–336, § 203(b)(2)(A), substituted “$10,800” for “$9,000” in two places.

Pub. L. 92–336, § 203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for “$10,800” in two places.

Pub. L. 92–336, § 203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted “the contribution and benefit base (as determined under section 230 of the Social Security Act)” for “$12,000” in two places, and “the calendar year with respect to which such contribution and benefit base is effective” for “any calendar year”.

Subsec. (a)(9). Pub. L. 92–603, § 104(i), substituted uniform provision of 62 years of age, for separate provisions for men and women of 65 and 62 years, respectively.

Subsec. (a)(14). Pub. L. 92–603, § 122(b), added par. (14).

Subsec. (a)(15). Pub. L. 92–603, § 138(b), added par. (15).

Subsec. (b)(7)(D). Pub. L. 92–603, § 128(b), added subpar. (D).

Subsec. (b)(8)(A). Pub. L. 92–603, § 123(a)(2), inserted provision that this subparagraph shall not apply to service performed by a member of such religious order in the exercise of such duties if an election of coverage under subsec. (r) is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs.

Subsec. (b)(10)(B). Pub. L. 92–603, § 129(a)(2), inserted provisions relating to service performed in the employ of organizations described in section 509(a)(3) of this title.

Subsec. (i)(4). Pub. L. 92–603, § 123(c)(2), added par. (4).

Subsec. (r). Pub. L. 92–603, § 123(b), added subsec. (r).

1971⁠—Subsec. (a)(1). Pub. L. 92–5 substituted “$9,000” for “$7,800” in two places.

1969⁠—Subsec. (k)(1)(F)(i), (G)(i), (H)(i). Pub. L. 91–172, § 943(c)(1)–(3), inserted “or pay tax” after “tax return”.

1968⁠—Subsec. (a)(1). Pub. L. 90–248, § 108(b)(2), substituted “$7,800” for “$6,600” wherever appearing.

Subsec. (a)(13). Pub. L. 90–248, § 504(a), added par. (13).

Subsec. (b)(3)(B). Pub. L. 90–248, § 123(b), provided for inclusion of family employment in a private home in definition of “employment,” upon compliance with conditions described in cls. (i) to (iii).

Subsec. (b)(6)(C)(iv). Pub. L. 90–248, § 403(i)(1), substituted “section 5351(2) of title 5, United States Code” for “section 2 of the Act of August 4, 1967” and struck out “; 5 U.S.C., sec. 1052” at end of parenthetical text.

Subsec. (b)(6)(C)(vi). Pub. L. 90–248, § 403(i)(2), substituted “subchapter III of chapter 83 of title 5, United States Code,” for “the Civil Service Retirement Act”.

Subsec. (b)(7)(C)(ii). Pub. L. 90–248, § 403(i)(3), substituted “section 5351(2) of title 5, United States Code” for “section 2 of the Act of August 4, 1947” and struck out “; 5 U.S.C. 1052” at end of parenthetical text.

1965⁠—Subsec. (a)(1). Pub. L. 89–97, § 320(b)(2), substituted “$6,600” for “$4,800” wherever appearing.

Subsec. (a)(12). Pub. L. 89–97, § 313(c)(3), added par. (12).

Subsec. (b)(6)(C)(iv). Pub. L. 89–97, § 311(b)(4), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

Subsec. (b)(7)(C). Pub. L. 89–97, § 317(b)(3), added subpar. (C).

Subsec. (b)(13). Pub. L. 89–97, § 311(b)(5), struck out from the definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a 4 years’ course in a medical school chartered or approved pursuant to State law.

Subsec. (k)(1)(B)(iii). Pub. L. 89–97, § 316(a)(1), substituted “such date may not be earlier than the first day of the twentieth” for “, in the case of a certificate filed prior to January 1, 1960, such date may not be earlier than January 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth”.

Subsec. (k)(1)(H). Pub. L. 89–97, § 316(b), added subpar. (H).

Subsec. (q). Pub. L. 89–97, § 313(c)(4), added subsec. (q).

1964⁠—Subsec. (a)(11). Pub. L. 88–650 added par. (11).

Pub. L. 88–272 substituted “is a plan described in section 403(a), or” for “meets the requirements of section 401(a)(3), (4), (5), and (6)” in subpar. (5)(B), and added subpar. (5)(C).

1961⁠—Subsec. (b)(19). Pub. L. 87–256 added par. (19).

Subsec. (i)(3). Pub. L. 87–293, § 202(a)(1), added par. (3).

Subsec. (p). Pub. L. 87–293, § 202(a)(2), added subsec. (p).

1960⁠—Subsec. (b)(3). Pub. L. 86–778, § 104(b), designated existing provisions as cl. (A) and struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

Subsec. (b)(7). Pub. L. 86–778, § 103(n), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby.

Subsec. (b)(18). Pub. L. 86–778, § 103(o), added par. (18).

Subsec. (e). Pub. L. 86–778, § 103(p), struck out a reference to Hawaii in cl. (1), and included Guam and American Samoa and cls. (1) and (2).

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia”, in cl. (1).

Subsec. (k)(1)(A). Pub. L. 86–778, § 105(a)(1), (2), struck out “and that at least two-thirds of its employees concur in the filing of the certificate” after “extended to service performed by its employees”, and substituted “of each employee (if any) who concurs” for “of each employee who concurs”.

Subsec. (k)(1)(E). Pub. L. 86–778, § 105(a)(3), substituted “in either group, or may file a separate certificate pursuant to such subparagraph with respect to the employees in each group” for “in one of the groups if at least two-thirds of the employees in such group concur in the filing of the certificate. The organization may also file such a certificate with respect to the employees in the other group if at least two-thirds of the employees in such other group concur in the filing of such certificate.”

1959⁠—Subsec. (b)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

Subsec. (e). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

1958⁠—Subsec. (a)(1). Pub. L. 85–840, § 402(b), substituted “$4,800” for “$4,200” wherever appearing.

Subsec. (b)(1). Pub. L. 85–840, § 404(a), struck out provisions which excluded from definition of “employment” service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j of title 12.

Subsec. (b)(8)(B). Pub. L. 85–840, § 405(b), made subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 321(k)(1)(E) of this title, became a member of such group, and made subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) of this title with respect to which no certificate is in effect.

Subsec. (k)(1). Pub. L. 85–840, § 405(a), permitted amendment of the list at any time prior to the expiration of the twenty-fourth month following the calendar quarter in which the certificate is filed, allowed an organization to provide that the certificate shall be in effect for the period beginning with the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that, in the case of a certificate filed prior to Jan. 1, 1960, such date may not be earlier than Jan. 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth calendar quarter preceding the quarter in which such certificate is first made the certificate effective in the case of services performed by an employee whose name appears on a supplemental list only with respect to service performed by the employee for the period beginning with the first day of the calendar quarter in which the supplemental list is filed, required organizations described in subpar. (A) which employ both individuals who are in positions covered by a pension, annuity, retirement, or similar fund or system established by a State or political subdivision thereof and individuals who are not in such positions, to divide their employees into two separate groups, authorized the filing of requests by organizations which filed certificates after 1955 but prior to Aug. 28, 1958, to have such certificates effective, with respect to services of certain individuals, for the period beginning with the first day of any calendar quarter preceding the first calendar quarter for which they are effective and following the last calendar quarter of 1955, and provided for the due date and payment of tax for certain calendar quarters and for the expiration of the statutory period of assessment.

Subsec. (l)(3). Pub. L. 85–866 substituted “by” for “be” in heading.

1956⁠—Subsec. (a)(8)(B). Act Aug. 1, 1956, ch. 836, § 201(h)(1), included within definition of wages cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

Subsec. (a)(9). Act Aug. 1, 1956, ch. 836, § 201(b), excluded payments made to a woman after she attains the age of 62.

Subsec. (b)(1)(B). Act Aug. 1, 1956, ch. 836, § 201(c), excepted from term “employment” services performed by foreign agricultural workers lawfully admitted from any foreign country or possession thereof, on a temporary basis to perform agricultural labor.

Subsec. (b)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, § 201(d)(1), included service performed in the employ of a Federal Home Loan Bank.

Subsec. (b)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, § 201(d)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

Subsec. (b)(16), (17). Act Aug. 1, 1956, ch. 836, §§ 201(e)(1), 121d, added pars. (16) and (17).

Subsec. (i). Act Aug. 1, 1956, ch. 837, § 410, designated existing provisions as par. (1) and added par. (2).

Subsec. (k)(1). Act Aug. 1, 1956, ch. 836, § 201(k), (l), inserted “or at any time prior to January 1, 1959, whichever is the later” after “the certificate is in effect”, and substituted “the first day of the calendar quarter in which such certificate is filed or the first day of the succeeding calendar quarter, as may be specified in the certificate,” for “the first day following the close of the calendar quarter in which such certificate is filed,”.

Subsec. (l)(6). Act Aug. 1, 1956, ch. 836, § 103(j), inserted reference to the Federal Disability Insurance Trust Fund.

Subsec. (l)(8)(A). Act Aug. 1, 1956, ch. 836, § 201(j), substituted “not less than 20 percent” for “more than 50 percent”.

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, § 411(a), added subsecs. (m) and (n).

Subsec. (o). Act Aug. 1, 1956, ch. 836, § 201(h)(2), added subsec. (o).

1954⁠—Subsec. (a)(1). Act Sept. 1, 1954, § 204(a), substituted “$4,200” for “$3,600” wherever appearing.

Subsec. (a)(7)(B). Act Sept. 1, 1954, § 204(b)(1), made coverage of domestic service dependent solely on receipt of $50 in cash wages in a calendar quarter by an employee from an employer for such service.

Subsec. (a)(7)(C). Act Sept. 1, 1954, § 204(b)(2), added subpar. (C).

Subsec. (a)(8). Act Sept. 1, 1954, § 204(b)(3), designated existing provisions as subpar. (A) and added subpar. (B).

Subsec. (b)(1). Act Sept. 1, 1954, § 205(a), made coverage of agricultural labor depend solely on the payment of cash remuneration of $100 or more per year, thereby eliminating the need for an agricultural laborer to have served a qualifying calendar quarter and to have worked on a full time basis for 60 days during a succeeding calendar quarter and to have received $50 or more for his labor during such succeeding calendar quarter, removed the specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

Subsec. (b)(3). Act Sept. 1, 1954, § 205(b), struck out par. (3) and redesignated pars. (4) to (14) as (3) to (13), respectively.

Subsec. (b)(4). Act Sept. 1, 1954, § 205(c), amended par. (4), as redesignated, to make the exception with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer.

Subsec. (b)(6)(B). Act Sept. 1, 1954, § 205(d)(1)(A), amended par. (6), as redesignated, by inserting in subpar. (B) “by an individual” after “service is performed” and “and if such service is covered by a retirement system established by such instrumentality” after “December 31, 1950”.

Subsec. (b)(6)(B)(v). Act Sept. 1, 1954, § 205(d)(1)(B), amended par. (6), as redesignated, by adding cl. (v) to subpar. (B).

Subsec. (b)(6)(C). Act Sept. 1, 1954, § 205(d)(2), struck out exception from coverage for services in the following categories: temporary employees in the Post Office Department field service; temporary census taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Commodity Stabilization Service and similar bodies, unless such bodies are composed exclusively of full-time Federal employees, and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

Subsec. (b)(14) to (17). Act Sept. 1, 1954, § 205(e), struck out par. (15) and redesignated pars. (16) and (17) as (14) and (15), respectively.

Subsec. (c). Act Sept. 1, 1954, § 205(b), substituted “subsection (b)(9)” for “subsection (b)(10)”.

Subsec. (d)(3)(C). Act Sept. 1, 1954, § 206(a), struck out requirement that performance of services of homeworkers be subject to State licensing requirements.

Subsec. (k)(1). Act Sept. 1, 1954, §§ 205(b), 207, substituted “(b)(8)(B)” for “(b)(9)(B)” and provided that the list accompanying any certificate filed by a nonprofit organization with respect to its lay employees may be amended only within a period of two years after the certificate takes effect and provided that a supplemental list filed after the first month following the first calendar quarter for which the certificate is in effect shall be in effect only as to those services performed by an individual on the list which are performed by him after the calendar quarter in which the supplemental list is filed.

Subsec. (l). Act Sept. 1, 1954, § 209, added subsec. (l).

Statutory Notes and Related Subsidiaries

Change of Name

“United States magistrate judge” substituted for “United States magistrate” in subsec. (b)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of Title 42, The Public Health and Welfare.

Effective Date of 2019 Amendment

Amendment by Pub. L. 116–94 applicable to taxable years beginning after Dec. 31, 2019, see section 301(d) of Pub. L. 116–94, set out as a note under section 139B of this title.

Effective Date of 2014 Amendment

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

Effective Date of 2008 Amendment

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of this title.

Pub. L. 110–245, title I, § 115(d), June 17, 2008, 122 Stat. 1637, provided that:

“The amendments made by this section [amending this section, sections 3306 and 3401 of this title, and section 409 of Title 42, The Public Health and Welfare] shall take effect as if included in section 5 of the Mortgage Forgiveness Debt Relief Act of 2007 [Pub. L. 110–142].”

Pub. L. 110–245, title III, § 302(c), June 17, 2008, 122 Stat. 1648, provided that:

“The amendment made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed in calendar months beginning more than 30 days after the date of the enactment of this Act [June 17, 2008].”

Effective Date of 2007 Amendment

Amendment by Pub. L. 110–172 effective as if included in the provision of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 8(b) of Pub. L. 110–172, set out as a note under section 402 of this title.

Effective Date of 2004 Amendments

Amendment by Pub. L. 108–375 applicable to travel benefits provided after Oct. 28, 2004, see section 585(b)(3) of Pub. L. 108–375, set out as a note under section 134 of this title.

Amendment by section 251(a)(1)(A) of Pub. L. 108–357 applicable to stock acquired pursuant to options exercised after Oct. 22, 2004, see section 251(d) of Pub. L. 108–357, set out as a note under section 421 of this title.

Amendment by section 320(b)(1) of Pub. L. 108–357 applicable to amounts received by an individual in taxable years beginning after Dec. 31, 2003, see section 320(c) of Pub. L. 108–357, set out as a note under section 108 of this title.

Amendment by section 802(c)(1) of Pub. L. 108–357 effective Mar. 4, 2003, see section 802(d) of Pub. L. 108–357, set out as an Effective Date note under section 4985 of this title.

Effective Date of 2003 Amendment

Amendment by Pub. L. 108–121 applicable to taxable years beginning after Dec. 31, 2002, see section 106(c) of Pub. L. 108–121, set out as a note under section 134 of this title.

Effective Date of 1998 Amendment

Pub. L. 105–277, div. A, § 101(h) [title VIII, § 805], Oct. 21, 1998, 112 Stat. 2681–480, 2681–538, provided that:

“Except as otherwise specifically provided, this title [amending this section and section 410 of Title 42, The Public Health and Welfare, and amending provisions set out as a note under this section] and the amendments made by this title shall take effect as if included in the enactment of title XI of the Balanced Budget Act of 1997 [title XI of Pub. L. 105–33, see Effective Date of 1997 Amendment note below].”

Effective Date of 1997 Amendment

Pub. L. 105–33, title XI, § 11246(b)(4), formerly § 11246(b)(3), Aug. 5, 1997, 111 Stat. 756, renumbered § 11246(b)(4), by Pub. L. 105–277, div. A, § 101(h) [title VIII, § 802(a)(1)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532, provided that:

“The amendments made by this subsection [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code (as amended by paragraph (1)).”

Effective Date of 1996 Amendment

Pub. L. 104–188, title I, § 1116(a)(3), Aug. 20, 1996, 110 Stat. 1762, provided that:

“(A)  In general.⁠—The amendments made by this subsection [amending this section, section 6050A of this title, and section 410 of Title 42, The Public Health and Welfare] shall apply to remuneration paid⁠—

“(i)  after December 31, 1994, and

“(ii)  after December 31, 1984, and before January 1, 1995, unless the payor treated such remuneration (when paid) as being subject to tax under chapter 21 of the Internal Revenue Code of 1986.

“(B)  Reporting requirement.⁠—The amendment made by paragraph (1)(C) [amending section 6050A of this title] shall apply to remuneration paid after December 31, 1996.”

Amendment by section 1421(b)(8)(A) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104–188, set out as a note under section 72 of this title.

Pub. L. 104–188, title I, § 1458(c)(2), Aug. 20, 1996, 110 Stat. 1820, provided that:

“The amendments made by subsection (b) [amending this section and section 409 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1996.”

Effective Date of 1994 Amendments

Amendment by section 2(a)(1)(A), (B) of Pub. L. 103–387 applicable to remuneration paid after Dec. 31, 1993, and amendment by section 2(a)(1)(C) of Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3) of Pub. L. 103–387, set out as a note under section 3102 of this title.

Amendment by section 108(h)(2) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

Amendment by section 303(a)(2), (b)(2) of Pub. L. 103–296 applicable with respect to service performed on or after Jan. 1, 1995, see section 303(e) of Pub. L. 103–296, set out as a note under section 410 of Title 42.

Amendment by section 319(a)(1), (5) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of this title.

Amendment by section 320(a)(1)(C) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of this title.

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66 applicable to 1994 and later calendar years, see section 13207(e) of Pub. L. 103–66, set out as a note under section 1402 of this title.

Effective Date of 1992 Amendment

Amendment by Pub. L. 102–318 applicable to distributions after Dec. 31, 1992, see section 521(e) of Pub. L. 102–318, set out as a note under section 402 of this title.

Effective Date of 1990 Amendment

Amendment by section 11331(a) of Pub. L. 101–508 applicable to 1991 and later calendar years, see section 11331(e) of Pub. L. 101–508, set out as a note under section 1402 of this title.

Pub. L. 101–508, title XI, § 11332(d), Nov. 5, 1990, 104 Stat. 1388–470, provided that:

“The amendments made by this section [amending this section and sections 410 and 418 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after July 1, 1991.”

Effective Date of 1989 Amendments

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of this title on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of this title.

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1011B(a)(22)(F), Nov. 10, 1988, 102 Stat. 3486, provided that:

“The amendments made by this paragraph [amending this section, sections 3231, 3306, and 3401 of this title, and section 409 of Title 42, The Public Health and Welfare] shall not apply to any individual who separated from service with the employer before January 1, 1989.”

Pub. L. 100–647, title I, § 1018(r)(2)(B), Nov. 10, 1988, 102 Stat. 3586, provided that:

“The amendment made by subparagraph (A) [amending this section] shall apply to services performed after March 31, 1986.”

Amendment by sections 1001(d)(2)(C)(i), (g)(4)(B)(i), 1011(e)(8), 1011B(a)(23)(A), and 1018(u)(35) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Amendment by section 3043(c)(2) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

Pub. L. 100–647, title VIII, § 8015(b)(3), Nov. 10, 1988, 102 Stat. 3792, provided that:

“The amendments made by this subsection [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply as if such amendments had been included or reflected in section 304 of the Federal Employees’ Retirement System Act of 1986 (100 Stat. 606) [Pub. L. 99–335] at the time of its enactment [June 6, 1986].”

Pub. L. 100–647, title VIII, § 8015(c)(3), Nov. 10, 1988, 102 Stat. 3792, provided that:

“The amendments made by this subsection [amending this section and section 410 of Title 42] shall apply to any individual only upon the performance by such individual of service described in subparagraph (C), (D), (E), (F), (G), or (H) of section 210(a)(5) of the Social Security Act (42 U.S.C. 410(a)(5)) on or after the date of the enactment of this Act [Nov. 10, 1988].”

Amendment by section 8016(a)(3)(A), (4)(A), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to this title as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of this title.

Pub. L. 100–647, title VIII, § 8017(c), Nov. 10, 1988, 102 Stat. 3794, provided that:

“The amendments made by this section [amending this section and section 409 of Title 42, The Public Health and Welfare] shall take effect as if included in the amendments made by section 9002 of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203].”

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, § 9001(d), Dec. 22, 1987, 101 Stat. 1330–286, provided that:

“The amendments made by this section [amending this section and sections 409, 410, and 429 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1987.”

Pub. L. 100–203, title IX, § 9002(c), Dec. 22, 1987, 101 Stat. 1330–287, provided that:

“The amendments made by this section [amending this section and section 409 of Title 42] shall apply with respect to remuneration for agricultural labor paid after December 31, 1987.”

Pub. L. 100–203, title IX, § 9003(b), Dec. 22, 1987, 101 Stat. 1330–287, as amended by Pub. L. 100–647, title VIII, § 8013(a), Nov. 10, 1988, 102 Stat. 3789, provided that:

“The amendments made by subsection (a) [amending this section and section 409 of Title 42] shall apply with respect to group-term life insurance coverage in effect after December 31, 1987, except that such amendments shall not apply with respect to payments by the employer (or a successor of such employer) for group-term life insurance for such employer’s former employees who separated from employment with the employer on or before December 31, 1988, to the extent that such payments are not for coverage for any such employee for any period for which such employee is employed by such employer (or a successor of such employer) after the date of such separation.”

[Pub. L. 100–647, title VIII, § 8013(b), Nov. 10, 1988, 102 Stat. 3790, provided that:

“The amendment made by subsection (a) [amending section 9003(b) of Pub. L. 100–203, set out above] shall apply as if such amendment had been included or reflected in section 9003(b) of the Omnibus Budget Reconciliation Act of 1987 [Pub. L. 100–203] at the time of its enactment.”

Pub. L. 100–203, title IX, § 9004(c), Dec. 22, 1987, 101 Stat. 1330–288, provided that:

“The amendments made by this section [amending this section and section 410 of Title 42] shall apply with respect to to remuneration paid after December 31, 1987.”

Pub. L. 100–203, title IX, § 9005(c), Dec. 22, 1987, 101 Stat. 1330–288, provided that:

“The amendments made by this section [amending this section and section 410 of Title 42] shall apply with respect to to remuneration paid after December 31, 1987.”

Amendment by section 9006(a), (b)(2) of Pub. L. 100–203 applicable with respect to tips received and wages paid on or after Jan. 1, 1988, see section 9006(c) of Pub. L. 100–203, set out as a note under section 3111 of this title.

Effective Date of 1986 Amendments

Amendment by section 122(e)(1) of Pub. L. 99–514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Pub. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 1108(g)(7) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1108(h) of Pub. L. 99–514, set out as a note under section 219 of this title.

Amendment by section 1151(d)(2)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of Pub. L. 99–514, set out as a note under section 79 of this title.

Amendment by section 1882(c) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.

Pub. L. 99–514, title XVIII, § 1895(b)(18)(C), Oct. 22, 1986, 100 Stat. 2935, provided that:

“The amendments made by this paragraph [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after March 31, 1986.”

Amendment by Pub. L. 99–509, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

Amendment by section 12112(b) of Pub. L. 99–272 effective with respect to service performed after Dec. 31, 1983, see section 12112(c) of Pub. L. 99–272, set out as a note under section 409 of Title 42.

Pub. L. 99–272, title XIII, § 13205(d)(1), Apr. 7, 1986, 100 Stat. 318, provided that:

“The amendments made by subsection (a) [amending this section and sections 1402, 3122, 3125, 6205, and 6413 of this title] shall apply to services performed after March 31, 1986.”

Effective Date of 1985 Amendment

Amendment by Pub. L. 99–221 applicable to any return to performance of service in employ of United States, or of an instrumentality thereof, after 1983, see section 3(c) of Pub. L. 99–221, set out as a note under section 410 of Title 42, The Public Health and Welfare.

Effective Date of 1984 Amendment

Amendment by section 67(c) of Pub. L. 98–369 applicable to payments under agreements entered into or renewed after June 14, 1984, in taxable years ending after such date, with contracts entered into before June 15, 1984, which are amended after June 14, 1984, in any significant relevant aspect to be treated as a contract entered into after June 14, 1984, see section 67(e) of Pub. L. 98–369, set out as an Effective Date note under section 280G of this title.

Amendment by section 491(d)(36) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.

Amendment by section 531(d)(1)(A) of Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of this title.

Amendment by section 2601(b) of Pub. L. 98–369 effective with respect to service performed after Dec. 31, 1983, with enumerated exceptions, see section 2601(f) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

Amendment by section 2603(a)(2), (b) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42.

Pub. L. 98–369, div. B, title VI, § 2661(o)(3), July 18, 1984, 98 Stat. 1159, provided that the amendment made by that section is effective Jan. 1, 1984.

Amendment by section 2663 of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

Effective Date of 1983 Amendment

Pub. L. 98–21, title I, § 101(d), Apr. 20, 1983, 97 Stat. 70, as amended by Pub. L. 98–369, div. B, title VI, § 2662(a), July 18, 1984, 98 Stat. 1159, provided that:

“The amendments made by this section [amending this section and sections 409 and 410 of Title 42, The Public Health and Welfare] shall be effective with respect to service performed after December 31, 1983.”

Pub. L. 98–21, title I, § 102(c), Apr. 20, 1983, 97 Stat. 71, provided that:

“The amendments made by the preceding provisions of this section [amending this section and section 410 of Title 42] shall be effective with respect to service performed after December 31, 1983 (but the provisions of sections 2 and 3 of Public Law 94–563 [set out below] and section 312(c) of Public Law 95–216 [set out below] shall continue in effect, to the extent applicable, as though such amendments had not been made).”

Amendment by section 321 of Pub. L. 98–21, applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

Pub. L. 98–21, title III, § 322(c), Apr. 20, 1983, 97 Stat. 121, provided that:

“The amendments made by this section [amending this section, section 1402 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall be effective for taxable years beginning on or after the date of the enactment of this Act [Apr. 20, 1983].”

Pub. L. 98–21, title III, § 323(c)(1), Apr. 20, 1983, 97 Stat. 121, provided that:

“The amendments made by subsection (a) [amending this section and section 410 of Title 42] shall apply to remuneration paid after December 31, 1983.”

Pub. L. 98–21, title III, § 324(d), Apr. 20, 1983, 97 Stat. 125, as amended by Pub. L. 98–369, div. B, title VI, § 2662(f)(2), July 18, 1984, 98 Stat. 1159; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)  Except as otherwise provided in this subsection, the amendments made by this section [amending this section, section 3306 of this title, and sections 403 and 409 of Title 42 and enacting provisions set out as a note under section 3306 of this title] shall apply to remuneration paid after December 31, 1983. For purposes of applying such amendments to remuneration paid after December 31, 1983, which would have been taken into account before January 1, 1984, if such amendments had applied to periods before January 1, 1984, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).

“(2)  Except as otherwise provided in this subsection, the amendments made by subsection (b) [amending section 3306 of this title and enacting provisions set out as a note under section 3306 of this title] shall apply to remuneration paid after December 31, 1984. For purposes of applying such amendments to remuneration paid after December 31, 1984, which would have been taken into account before January 1, 1985, if such amendments had applied to periods before January 1, 1985, such remuneration shall be taken into account when paid (or, at the election of the payor, at the time which would be appropriate if such amendments had applied).

“(3)  The amendments made by this section shall not apply to employer contributions made during 1984 and attributable to services performed during 1983 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) if, under the terms of such arrangement as in effect on March 24, 1983—

“(A)  the employee makes an election with respect to such contribution before January 1, 1984, and

“(B)  the employer identifies the amount of such contribution before January 1, 1984.

In the case of the amendments made by subsection (b), the preceding sentence shall be applied by substituting ‘1985’ for ‘1984’ each place it appears and by substituting ‘during 1984’ for ‘during 1983’.

“(4)  In the case of an agreement in existence on March 24, 1983, between a nonqualified deferred compensation plan (as defined in section 3121(v)(2)(C) of the Internal Revenue Code of 1986, as added by this section) and an individual⁠—

“(A)  the amendments made by this section (other than subsection (b)) shall apply with respect to services performed by such individual after December 31, 1983, and

“(B)  the amendments made by subsection (b) shall apply with respect to services performed by such individual after December 31, 1984.

The preceding sentence shall not apply in the case of a plan to which section 457(a) of such Code applies. For purposes of this paragraph, any plan or agreement to make payments described in paragraph (2), (3), or (13)(A)(iii) of section 3121(a) of such Code (as in effect on the day before the date of the enactment of this Act [Apr. 20, 1983]) shall be treated as a nonqualified deferred compensation plan.”

Pub. L. 98–21, title III, § 327(d), Apr. 20, 1983, 97 Stat. 127, as amended by Pub. L. 98–369, div. B, title VI, § 2662(g), July 18, 1984, 98 Stat. 1160; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)  The amendment made by subsection (a) [amending this section and section 409 of Title 42] shall apply to remuneration paid after December 31, 1983.

“(2)  The amendments made by subsection (b) and subsection (c)(4) [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply to remuneration (other than amounts excluded under section 119 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) paid after March 4, 1983, and to any such remuneration paid on or before such date which the employer treated as wages when paid.

“(3)  The amendments made by paragraphs (1), (2), and (3) of subsection (c) [amending section 3306 of this title] shall apply to remuneration paid after December 31, 1984.”

Pub. L. 98–21, title III, § 328(d), Apr. 20, 1983, 97 Stat. 128, provided that:

“(1)  Except as provided in paragraph (2), the amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply to remuneration paid after December 31, 1983.

“(2)  The amendments made by subsection (c) [amending section 3306 of this title] shall apply to remuneration paid after December 31, 1984.”

Effective Date of 1982 Amendment

Pub. L. 97–248, title II, § 278(c)(1), Sept. 3, 1982, 96 Stat. 562, provided that:

“The amendments made by subsection (a) [amending this section and sections 1402 and 3122 of this title] shall apply to remuneration paid after December 31, 1982.”

Effective Date of 1981 Amendments

Pub. L. 97–123, § 3(g), Dec. 29, 1981, 95 Stat. 1663, provided that:

“(1)  Except as provided in paragraph (2), this section (and the amendments made by this section) [amending this section, section 3231 of this title, and section 409 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under this section and section 3101 of this title] shall apply to remuneration paid after December 31, 1981.

“(2)  This section (and the amendments made by this section) shall not apply with respect to any payment made by a third party to an employee pursuant to a contractual relationship of an employer with such third party entered into before December 14, 1981, if⁠—

“(A)  coverage by such third party for the group in which such employee falls ceases before March 1, 1982, and

“(B)  no payment by such third party is made to such employee under such relationship after February 28, 1982.”

Amendment by Pub. L. 97–34 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97–34, set out as a note under section 21 of this title.

Effective Date of 1980 Amendments

Pub. L. 96–499, title XI, § 1141(c), Dec. 5, 1980, 94 Stat. 2694, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)  In general.⁠—Except as provided in paragraph (2), the amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid after December 31, 1980.

“(2)  Exception for state and local governments.⁠—“(A)  The amendments made by this section (insofar as they affect the application of section 218 of the Social Security Act [42 U.S.C. 418]) shall not apply to any payment made before January 1, 1984, by any governmental unit for positions of a kind for which all or a substantial portion of the social security employee taxes were paid by such governmental unit (without deduction from the remuneration of the employee) under the practices of such governmental unit in effect on October 1, 1980.

“(B)  For purposes of subparagraph (A), the term ‘social security employee taxes’ means the amount required to be paid under section 218 of the Social Security Act [42 U.S.C. 418] as the equivalent of the taxes imposed by section 3101 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].

“(C)  For purposes of subparagraph (A), the term ‘Governmental unit’ means a State or political subdivision thereof within the meaning of section 218 of the Social Security Act [42 U.S.C. 418].”

Pub. L. 96–222, title I, § 101(b)(1)(E), Apr. 1, 1980, 94 Stat. 205, provided that:

“The amendments made by subparagraph (B) of subsection (a)(10) [amending this section and section 3306 of this title] shall apply to payments made on or after January 1, 1979.”

Effective Date of 1978 Amendments

Amendment by Pub. L. 95–600 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95–600, set out as an Effective Date note under section 127 of this title.

Pub. L. 95–472, § 3(d), Oct. 17, 1978, 92 Stat. 1333, provided that:

“The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to taxable years beginning after December 31, 1976.”

Effective Date of 1977 Amendment

Pub. L. 95–216, title III, § 312(h), Dec. 20, 1977, 91 Stat. 1535, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by subsections (a), (b), (d), (e), (f), and (g) of this section [amending this section and provisions set out below] shall be effective as though they had been included as a part of the amendments made to section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by the first section of Public Law 94–563 (or, in the case of the amendments made by subsection (e), as a part of section 3 of such Public Law).”

Pub. L. 95–216, title III, § 314(c), Dec. 20, 1977, 91 Stat. 1536, provided that:

“The amendments made by this section [amending this section and section 3306 of this title] shall apply with respect to wages paid after December 31, 1978.”

Amendment by section 315(a) of Pub. L. 95–216 applicable with respect to wages paid with respect to employment performed in months after Dec. 1977, see section 315(c) of Pub. L. 95–216, set out as a note under section 3111 of this title.

Pub. L. 95–216, title III, § 356(e), Dec. 20, 1977, 91 Stat. 1556, provided that:

“The amendments made by this section [amending this section] shall apply with respect to remuneration paid and services rendered after December 31, 1977.”

Effective Date of 1976 Amendments

Pub. L. 94–563, § 1(d), Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare], shall apply with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by such amendments).”

Pub. L. 94–455, title XII, § 1207(f)(4), Oct. 4, 1976, 90 Stat. 1708, as amended by Pub. L. 95–600, title VII, § 701(z)(1), Nov. 6, 1978, 92 Stat. 2921; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(A)  The amendments made by paragraphs (1)(A) and (2)(A) of subsection (e) [amending this section and section 410 of Title 42, The Public Health and Welfare] shall apply to services performed after December 31, 1954. The amendments made by paragraphs (1)(B), (1)(C), and (2)(B) of such subsection [amending sections 1401 and 3401 of this title and section 411 of Title 42] shall apply to taxable years ending after December 31, 1954. The amendments made by paragraph (3) of such subsection [enacting section 6050A and amending section 6652 of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Oct. 4, 1976].

“(B)  Notwithstanding subparagraph (A), if the owner or operator of any boat treated a share of the boat’s catch of fish or other aquatic animal life (or a share of the proceeds therefrom) received by an individual after December 31, 1954, and before the date of the enactment of this act [Oct. 4, 1976] for services performed by such individual after December 31, 1954, on such boat as being subject to the tax under chapter 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], then the amendments made by paragraphs (1)(A) and (B) and (2) of subsection (c) shall not apply with respect to such services performed by such individual (and the share of the catch, or the proceeds therefrom, received by him for such services).”

[Pub. L. 95–600, title VII, § 701(z)(2), Nov. 6, 1978, 92 Stat. 2921, provided that:

“The amendments made by paragraph (1) [amending section 1207(f)(4) of Pub. L. 94–455, set out above] shall take effect on October 4, 1976.”

Amendment by section 1903 of Pub. L. 94–455 applicable with respect to wages paid after Dec. 31, 1976, see section 1903(d) of Pub. L. 94–455, set out as a note under section 3101 of this title.

Effective Date of 1973 Amendments

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

Effective Date of 1972 Amendments

Amendment by section 104(i) of Pub. L. 92–603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of Title 42, The Public Health and Welfare.

Amendment by sections 122(b) and 138(b) of Pub. L. 92–603 applicable in the case of any payment made after December 1972, see sections 122(c) and 138(c) of Pub. L. 92–603, set out as notes under section 409 of Title 42.

Amendment by section 128(b) of Pub. L. 92–603 applicable with respect to service performed on and after first day of calendar quarter which begins on or after Oct. 30, 1972, see section 128(c) of Pub. L. 92–603, set out as a note under section 410 of Title 42.

Amendment by section 129(a)(2) of Pub. L. 92–603 applicable to services performed after Dec. 31, 1972, see section 129(b) of Pub. L. 92–603, set out as a note under section 410 of Title 42.

Amendment by Pub. L. 92–336 applicable only with respect to remuneration paid after December 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

Effective Date of 1971 Amendment

Amendment by Pub. L. 92–5 applicable only with respect to remuneration paid after December 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) of Pub. L. 91–172, set out as a note under section 6651 of this title.

Effective Date of 1968 Amendment

Amendment by section 108(b) of Pub. L. 90–248 applicable only with respect to remuneration paid after December 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

Amendment by section 123(b) of Pub. L. 90–248 applicable with respect to services performed after Dec. 31, 1967, see section 123(c) of Pub. L. 90–248, set out as a note under section 410 of Title 42.

Pub. L. 90–248, title V, § 504(d), Jan. 2, 1968, 81 Stat. 935, provided that:

“The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42] shall apply with respect to remuneration paid after the date of the enactment of this Act [Jan. 2, 1968].”

Effective Date of 1965 Amendment

Amendment by section 311(b)(4), (5) of Pub. L. 89–97 applicable only with respect to services performed after 1965, see section 311(c) of Pub. L. 89–97, set out as an Effective Date of 1965 Amendment note under section 410 of Title 42, The Public Health and Welfare.

Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of this title.

Pub. L. 89–97, title III, § 316(a)(2), July 30, 1965, 79 Stat. 386, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply in the case of any certificate filed under section 3121(k)(1)(A) of such Code after the date of the enactment of this Act [July 30, 1965].”

Amendment by section 317 of Pub. L. 89–97 applicable with respect to services performed after quarter ending September 30, 1965, and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42 extended to the officers and employees coming under provisions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42.

Pub. L. 89–97, title III, § 320(c), July 30, 1965, 79 Stat. 394, provided that:

“The amendments made by subsections (a)(1) and (a)(3)(A) [amending sections 409 and 413 of Title 42], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending this section and sections 3122, 3125, and 6413 of this title], shall apply only with respect to remuneration paid after December 1965. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending section 1402 of this title and sections 411 and 413 of Title 42] shall apply only with respect to taxable years ending after 1965. The amendment made by subsection (a)(4) [amending section 415 of Title 42] shall apply only with respect to calendar years after 1965.”

Effective Date of 1964 Amendments

Pub. L. 88–650, § 4(d), Oct. 13, 1964, 78 Stat. 1078, provided that:

“The amendments made by this section [amending this section, section 3306 of this title, and section 409 of Title 42, The Public Health and Welfare] shall apply with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after the date of the enactment of this Act [Oct. 13, 1964].”

Amendment by Pub. L. 88–272 applicable to remuneration paid after Dec. 31, 1962, see section 220(d) of Pub. L. 88–272, set out as an Effective Date note under section 406 of this title.

Effective Date of 1961 Amendments

Pub. L. 87–293, title II, § 202(c), Sept. 22, 1961, 75 Stat. 627, provided that:

“The amendments made by subsections (a) and (b) of this section [amending this section, sections 3122 and 6051 of this title, and sections 405, 409, and 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the date of the enactment of this Act [Sept. 22, 1961]. In the case of any individual who is enrolled as a volunteer or volunteer leader under section 16(a) of this Act [section 2515(a) of Title 22, Foreign Relations and Intercourse] such amendments shall apply with respect to services performed on or after the effective date of such enrollment.”

Pub. L. 87–256, title I, § 110(h)(3), Sept. 21, 1961, 75 Stat. 537, provided that:

“The amendments made by subsections (e) and (f) of this section [amending this section, section 3306 of this title, and section 410 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after December 31, 1961.”

Effective Date of 1960 Amendments

Amendment by section 103(n) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act (42 U.S.C. 401 et seq.) extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42, The Public Health and Welfare, and such amendment applicable only as expressly provided therein, see section 103(v)(2) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

Amendment by section 103(o), (p) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

Amendment by section 104(b) of Pub. L. 86–778 applicable only with respect to services performed after 1960, see section 104(c) of Pub. L. 86–778, set out as a note under section 410 of Title 42.

Pub. L. 86–624, § 18(k), July 12, 1960, 74 Stat. 416, provided that:

“The amendments contained in subsections (a) through (j) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7653, and 7701 of this title] shall be effective as of August 21, 1959.”

Pub. L. 86–778, title I, § 105(d), Sept. 13, 1960, 74 Stat. 945, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)  The amendments made by subsection (a) [amending this section] shall apply only with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960].

“(2)  No monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of this section or the amendments made by such subsections [amending section 1402 of this title and enacting provisions set out as notes under this section and 1402 of this title], and no lump-sum death payment under such title shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960].”

Effective Date of 1959 Amendments

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, § 203(c), Aug. 18, 1959, 73 Stat. 390.

Pub. L. 86–70, § 22(i), June 25, 1959, 73 Stat. 147, provided that:

“The amendments contained in subsections (a) through (h) of this section [amending this section and sections 2202, 3306, 4221, 4233, 4262, 4502, 4774, 7621, 7653, and 7701 of this title] shall be effective as of January 3, 1959.”

Effective Date of 1958 Amendment

Pub. L. 85–840, title IV, § 402(e), Aug. 28, 1958, 72 Stat. 1043, provided that:

“The amendments made by subsections (b) and (c) [amending this section and section 3122 of this title] shall be applicable only with respect to remuneration paid after 1958.”

Pub. L. 85–840, title IV, § 404(b), Aug. 28, 1958, 72 Stat. 1044, provided that:

“The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

Pub. L. 85–840, title IV, § 405(c), Aug. 28, 1958, 72 Stat. 1047, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of enactment of this Act [Aug. 28, 1958] and requests filed under subparagraph (F) of such section after such date.”

Effective Date of 1956 Amendment

Act Aug. 1, 1956, ch. 836, title II, § 201(m), 70 Stat. 843, as amended by act Oct. 22, 1986, Pub. L. 99–514, § 2, 100 Stat. 2095, provided that:

“(1)  The amendments made by subsection (a) [enacting section 3113 of this title] and paragraph (1) of subsection (h) [amending this section] shall apply with respect to remuneration paid after 1956. The amendment made by subsection (b) [amending this section] shall apply with respect to remuneration paid after October 1956. The amendments made by subsection (c) and paragraph (2) of subsection (h) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraphs (1) and (2) of subsection (d) [amending this section] shall apply with respect to service with respect to which the amendments made by paragraphs (1) and (2) of subsection (b) of section 104 of this Act [amending section 410 of Title 42, The Public Health and Welfare] apply. The amendments made by paragraph (1) of subsection (e) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (3) of such subsection shall [amending section 1402 of this title] apply with respect to taxable years ending after 1954. The amendments made by paragraph (2) of subsection (e) and by subsection (f) [amending section 1402 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (i) [amending section 1402 of this title] shall apply with respect to taxable years ending on or after December 31, 1956. The amendment made by subsection (l) [amending this section] shall apply with respect to certificates filed after 1956 under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].

“(2) (A)  Except as provided in subparagraph (B), the amendment made by subsection (g) [amending section 1402 of this title] shall apply only with respect to taxable years ending after 1956.

“(B)  Any individual who, for a taxable year ending after 1954 and prior to 1957, had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment’ (as such term is defined in section 1402(a) of the Internal Revenue Code of 1986), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, may elect to have the amendment made by subsection (g) apply to his taxable years ending after 1954 and prior to 1957. No election made by any individual under this subparagraph shall be valid unless such individual has filed a waiver certificate under section 1402(e) of such Code prior to the making of such election or files a waiver certificate at the time he makes such election.

“(C)  Any individual described in subparagraph (B) who has filed a waiver certificate under section 1402(e) of such Code prior to the date of enactment of this Act [Aug. 1, 1956], or who files a waiver certificate under such section on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, must make such election on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957, or before April 16, 1957, whichever is the later.

“(D)  Any individual described in subparagraph (B) who has not filed a waiver certificate under section 1402(e) of such Code on or before the due date of his return (including any extension thereof) for his last taxable year ending prior to 1957 must make such election on or before the due date of his return (including any extension thereof) for his first taxable year ending after 1956. Any individual described in this subparagraph whose period for filing a waiver certificate under section 1402(e) of such Code has expired at the time he makes such election may, notwithstanding the provisions of paragraph (2) of such section, file a waiver certificate at the time he makes such election.

“(E)  An election under subparagraph (B) shall be made in such manner as the Secretary of the Treasury or his delegate shall prescribe by regulations. Notwithstanding the provisions of paragraph (3) of section 1402(e) of such Code, the waiver certificate filed by an individual who makes an election under subparagraph (B) (regardless of when filed) shall be effective for such individual’s first taxable year ending after 1954 in which he had income which by reason of the amendment made by subsection (g) would have been included within the meaning of ‘net earnings from self-employment’ (as such term is defined in section 1402(a) of such Code), if such income had been derived in a taxable year ending after 1956 by an individual who had filed a waiver certificate under section 1402(e) of such Code, or for the taxable year prescribed by such paragraph (3) of section 1402(e), if such taxable year is earlier, and for all succeeding taxable years.

“(F)  No interest or penalty shall be assessed or collected for failure to file a return within the time prescribed by law, if such failure arises solely by reason of an election made by an individual under subparagraph (B), or for any underpayment of the tax imposed by section 1401 of such Code arising solely by reason of such election, for the period ending with the date such individual makes an election under subparagraph (B).

“(3)  Any tax under chapter 2 of the Internal Revenue Code of 1986 [section 1401 et seq. of this title] which is due, solely by reason of the enactment of subsection (f) [amending section 1402 of this title], or paragraph (2) of subsection (e), of this section [amending section 1402 of this title], for any taxable year ending on or before the date of the enactment of this Act [Aug. 1, 1956] shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which this Act is enacted. In no event shall interest be imposed on the amount of any tax due under such chapter solely by reason of the enactment of subsection (f), or paragraph (2) of subsection (e), of this section for any period before the day after the date of enactment of this Act.

“(4)  Any tax due under chapter 21 of the Internal Revenue Code of 1986 [this chapter] which is due, solely by reason of the enactment of subsection (d) [amending this section] and an effective date prescribed pursuant to paragraph (2)(B) or (2)(C) of section 104(i) [set out as a note under section 410 of Title 42, The Public Health and Welfare], for any calendar quarter beginning prior to the day on which the Secretary of Health, Education, and Welfare approves the plan which prescribes such effective date shall be considered timely paid if payment is made in full on or before the last day of the sixth calendar month following the month in which such plan is approved. In no event shall interest be imposed on the amount of any such tax due under such chapter for any period before the day on which the Secretary of Health, Education, and Welfare approves such plan.”

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see act Aug. 1, 1956, ch. 837, title VI, § 603(a), 70 Stat. 887.

Effective Date of 1954 Amendment

Act Sept. 1, 1954, ch. 1206, title II, § 204(c), 68 Stat. 1091, provided that:

“The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to remuneration paid after 1954.”

Act Sept. 1, 1954, ch. 1206, title II, § 205(f), 68 Stat. 1092, provided that:

“The amendments made by subsections (c), (d), and (e) [amending this section] shall be applicable only with respect to services performed after 1954. The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954.”

Act Sept. 1, 1954, ch. 1206, title II, § 206(b), 68 Stat. 1093, provided that:

“The amendment made by subsection (a) [amending this section] shall be applicable only with respect to services performed after 1954.”

Regulations

Pub. L. 97–123, § 3(d), Dec. 29, 1981, 95 Stat. 1662, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)  The regulations prescribed under the last sentence of section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and the regulations prescribed under subparagraph (D) of section 3231(e)(4) of such Code, shall provide procedures under which, if (with respect to any employee) the third party promptly⁠—

“(A)  withholds the employee portion of the taxes involved,

“(B)  deposits such portion under section 6302 of such Code, and

“(C)  notifies the employer of the amount of the wages or compensation involved,

the employer (and not the third party) shall be liable for the employer portion of the taxes involved and for meeting the requirements of section 6051 of such Code (relating to receipts for employees) with respects to the wages or compensation involved.

“(2)  For purposes of paragraph (1)⁠—

“(A)  the term ‘employer’ means the employer for whom services are normally rendered,

“(B)  the term ‘taxes involved’ means, in the case of any employee, the taxes under chapters 21 and 22 which are payable solely by reason of the parenthetical matter contained in subparagraph (B) of section 3121(a)(2) of such Code, or solely by reason of paragraph (4) of section 3231(e) of such Code, and

“(C)  the term ‘wages or compensation involved’ means, in the case of any employee, wages or compensation with respect to which taxes described in subparagraph (B) are imposed.”

Repeals; Amendments and Application of Amendments Unaffected

Section 202(a)(1), (2) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

Construction of 2018 Amendment

Pub. L. 115–243, § 2(c), Sept. 20, 2018, 132 Stat. 2895, provided that:

“Nothing in this Act [see Short Title of 2018 Amendment note set out under section 1305 of Title 42, The Public Health and Welfare] or the amendments made by this Act shall be construed to affect application of any Federal income tax withholding requirements under the Internal Revenue Code of 1986.”

Transfer of Functions

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

Secretary of Health, Education, and Welfare redesignated Secretary of Health and Human Services by section 3508 of Title 20, Education.

Subversive Activities Control Board

The Subversive Activities Control Board was established by act Sept. 23, 1950, ch. 1024, § 12, 64 Stat. 977 and ceased to operate June 30, 1973.

No Inference To Be Drawn From Amendment by Pub. L. 108–121

No inference to be drawn from amendment to subsec. (a)(18) of this section by section 106 of Pub. L. 108–121 with respect to tax treatment of any amounts under program described in section 134(b)(4) of this title for any taxable year beginning before Jan. 1, 2003, see section 106(d) of Pub. L. 108–121, set out as a note under section 134 of this title.

Clarification of Standard To Be Used in Determining Employment Tax Status of Securities Brokers

Pub. L. 105–34, title IX, § 921, Aug. 5, 1997, 111 Stat. 879, provided that:

“(a)  In General.⁠—In determining for purposes of the Internal Revenue Code of 1986 whether a registered representative of a securities broker-dealer is an employee (as defined in section 3121(d) of the Internal Revenue Code of 1986), no weight shall be given to instructions from the service recipient which are imposed only in compliance with investor protection standards imposed by the Federal Government, any State government, or a governing body pursuant to a delegation by a Federal or State agency.

“(b)  Effective Date.⁠—Subsection (a) shall apply to services performed after December 31, 1997.”

Treatment of Certain University Accounts

Pub. L. 104–188, title I, § 1802, Aug. 20, 1996, 110 Stat. 1892, provided that:

“(a)  In General.⁠—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 (relating to concurrent employment by 2 or more employers)⁠—

“(1)  the following entities shall be deemed to be related corporations that concurrently employ the same individual:

“(A)  a State university which employs health professionals as faculty members at a medical school, and

“(B)  an agency account of a State university which is described in subparagraph (A) and from which there is distributed to such faculty members payments forming a part of the compensation that the State, or such State university, as the case may be, agrees to pay to such faculty members, but only if⁠—

“(i)  such agency account is authorized by State law and receives the funds for such payments from a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code,

“(ii)  such payments are distributed by such agency account to such faculty members who render patient care at such medical school, and

“(iii)  such faculty members comprise at least 30 percent of the membership of such faculty practice plan, and

“(2)  remuneration which is disbursed by such agency account to any such faculty member of the medical school described in paragraph (1)(A) shall be deemed to have been actually disbursed by the State, or such State university, as the case may be, as a common paymaster and not to have been actually disbursed by such agency account.

“(b)  Effective Date.⁠—The provisions of subsection (a) shall apply to remuneration paid after December 31, 1996.”

Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers

For purposes of this chapter, the term “wages” shall not include the amount of any refund required under section 421 of Pub. L. 100–360, 42 U.S.C. 1395b note, see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of Title 42, The Public Health and Welfare.

Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990

No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title.

Treatment of Certain Family Services Care Providers

Pub. L. 100–647, title VI, § 6305, Nov. 10, 1988, 102 Stat. 3756, provided that:

“(a)  In General.⁠—A State may treat a person who renders dependent care or similar services as other than an employee [for] employment tax purposes for the applicable period if all of the following conditions are satisfied with respect to such person for such applicable period:

“(i)  The person does not provide any dependent care or similar services in any facility owned or operated by the State.

“(ii)  The person is compensated by the State for such services, directly or indirectly, out of funds provided pursuant to chapter 7 of title 42 of the United States Code [42 U.S.C. 301 et seq.], or the provisions and amendments made by the Family Security Act of 1988 [probably means the Family Support Act of 1988, Pub. L. 100–485, see Tables for classification].

“(iii)  The State does not treat the person, with respect to the provision of dependent care or similar services, as an employee for employment tax purposes.

“(iv)  The State files all Federal income tax returns (including information returns) required to be filed with respect to such person on a basis consistent with the State’s treatment of such person as other than an employee beginning on the date of the enactment of this section [Nov. 10, 1988].

“(v)  No more than ten percent of the State’s employees are provided with insurance under title II of the Social Security Act [42 U.S.C. 401 et seq.] pursuant to voluntary agreements with the Secretary of Health and Human Services under section 218 of such title [42 U.S.C. 418].

“(b)  State.⁠—For purposes of this section, the term ‘State’ shall mean the government of the United States, District of Columbia, any State or political subdivision thereof, and any agency or instrumentality of any of the foregoing.

“(c)  Employment Tax.⁠—For purposes of this section, the term ‘employment tax’ means any tax imposed by subtitle C of the Internal Revenue Code of 1986.

“(d)  Applicable Period.⁠—For purposes of this section, the term ‘applicable period’ means the period beginning on January 1, 1984 and ending on December 31, 1990.

“(e)  Report.⁠—The Secretary of the Treasury shall report to the Senate Committee on Finance and the House Committee on Ways and Means on the text [tax] status of day care providers compensated pursuant to the program described in the section no later than December 31, 1989.”

[The due date for the report referred to in section 6305(e) of Pub. L. 100–647, set out above, extended to Jan. 1, 1992, by Pub. L. 101–508, title XI, § 11831(b), Nov. 5, 1990, 104 Stat. 1388–559.]

Certain Employer Pension Contributions Not Included in FICA Wage Base

Pub. L. 100–647, title VIII, § 8018, Nov. 10, 1988, 102 Stat. 3794, provided that:

“In the case of any State (within the meaning of section 3121(e)(1) of the Internal Revenue Code of 1986) or political subdivision thereof which received a letter ruling of the Internal Revenue Service issued after December 31, 1983, and before the date of the enactment of this Act [Nov. 10, 1988] maintaining that any amount treated as an employer contribution under section 414(h)(2) of the Internal Revenue Code of 1986 is excluded from the definition of ‘wages’ for purposes of tax liability under section 3121(v)(1)(B) of such Code, such State or political subdivision shall be relieved of any liability for taxes under such section 3121(v)(1)(B) which, in good faith reliance on such letter ruling, were not paid and which would otherwise have been required to be paid (but for this section) on or before the earlier of the date of the enactment of this Act or the date of the receipt of a notice of revocation from the Internal Revenue Service of such letter ruling.”

Plan Amendments Not Required Until January 1, 1998

For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.

Plan Amendments Not Required Until January 1, 1994

For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 of Pub. L. 102–318, set out as a note under section 401 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

Federal Legislative Branch Employees; Exclusion of Certain Retirement Contributions for Purposes of Subsection (b)(5)(G)

Federal employees not to be deemed subject to Federal retirement system for purposes of subsec. (b)(5)(G) of this section if employees are contributing reduced amounts by reason of Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983, see section 2601(c) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

Service Performed for Nonprofit Organizations by Federal Employees

For purposes of subsec. (b)(5) of this section as in effect in January 1983 and as in effect on and after January 1, 1984, service performed in the employ of a nonprofit organization described in section 501(c)(3) of this title by an employee who is required by law to be subject to subchapter III of chapter 83 of Title 5, Government Organization and Employees, with respect to such service, is considered to be service performed in the employ of an instrumentality of the United States, see section 2601(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

Refunds to Churches or Qualified Church-Controlled Organizations

Pub. L. 98–369, div. B, title VI, § 2603(f), July 18, 1984, 98 Stat. 1130, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“In any case where a church or qualified church-controlled organization makes an election under section 3121(w) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Secretary of the Treasury shall refund (without interest) to such church or organization any taxes paid under sections 3101 and 3111 of such Code with respect to service performed after December 31, 1983, which is covered under such election. The refund shall be conditional upon the church or organization agreeing to pay to each employee (or former employee) the portion of the refund attributable to the tax imposed on such employee (or former employee) under section 3101, and such employee (or former employee) may not receive any other refund payment of such taxes.”

Social Security Coverage of Retired Federal Judges on Active Duty

Pub. L. 98–118, § 4, Oct. 11, 1983, 97 Stat. 803, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Notwithstanding section 101(d) of the Social Security Amendments of 1983 [section 101(d) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note above], the amendments made by section 101(c) of such Act [amending this section and section 409 of Title 42, The Public Health and Welfare] shall apply only with respect to remuneration paid after December 31, 1985. Remuneration paid prior to January 1, 1986, under section 371(b) of title 28, United States Code, to an individual performing service under section 294 of such title, shall not be included in the term “wages” for purposes of section 209 of the Social Security Act [42 U.S.C. 409] or section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].”

Treatment of Certain Medical Faculty Practice Plans

Pub. L. 98–21, title I, § 125, Apr. 20, 1983, 97 Stat. 91, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a)  General Rule.⁠—For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to concurrent employment by 2 or more employers)⁠—

“(1)  the following entities shall be deemed to be related corporations:

“(A)  a State university which employs health professionals as faculty members at a medical school, and

“(B)  a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code⁠—

“(i)  which employs faculty members of such medical school, and

“(ii)  30 percent or more of the employees of which are concurrently employed by such medical school; and

“(2)  remuneration which is disbursed by such faculty practice plan to a health professional employed by both such entities shall be deemed to have been actually disbursed by such university as a common paymaster and not to have been actually disbursed by such faculty practice plan.

“(b)  Effective Date.⁠—The provisions of subsection (a) shall apply to remuneration paid after December 31, 1983.”

Waiver of Exemption by Nonprofit Organization; Termination of Certificate Period On or After March 31, 1983 , Prohibited

Pub. L. 98–21, title I, § 102(d), Apr. 20, 1983, 97 Stat. 71, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The period for which a certificate is in effect under section 3121(k) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] may not be terminated under paragraph (1)(D) or (2) thereof on or after March 31, 1983; but no such certificate shall be effective with respect to any service to which the amendments made by this section [amending this section and section 410 of Title 42, The Public Health and Welfare] apply.”

Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service

Pub. L. 97–123, § 3(e), Dec. 29, 1981, 95 Stat. 1663, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“For purposes of applying section 209 of the Social Security Act [section 409 of Title 42, The Public Health and Welfare], section 3121(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and section 3231(e) of such Code with respect to the parenthetical matter contained in section 209(b)(2) of the Social Security Act or section 3121(a)(2)(B) of the Internal Revenue Code of 1986, or with respect to section 3231(e)(4) of such Code (as the case may be), payments under a State temporary disability law shall be treated as remuneration for service.”

Waiver of Exemption From Social Security Taxes by Certain Organizations

Pub. L. 96–605, title IV, § 401, Dec. 28, 1980, 94 Stat. 3531, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a)  Waiver Certificate.⁠—

“(1)  In general.⁠—Notwithstanding any other provision of law, any waiver certificate filed by a qualified corporation (hereinafter in this section referred to as the ‘corporation’) under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to waiver of exemption from social security taxes by certain organizations) shall be deemed not to be effective, for purposes of the taxes imposed by section 3101 of such Code, with respect to any wages⁠—

“(A)  paid by the Corporation to any employee thereof after December 31, 1972, and before April 1, 1975, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that the Corporation as refunded, prior to February 1, 1977, to such employee (or to his survivors or estate) the full amount of the taxes imposed by section 3101 of such Code on such wages, or

“(B)  paid after March 31, 1975, and prior to July 1, 1977, by the Corporation to an individual as an employee of the Corporation, if the Corporation furnishes to the Secretary of the Treasury or his delegate evidence reasonably satisfactory to him that (i) such individual was not an employee of the Corporation on June 30, 1978, and (ii) no amount of the taxes imposed by section 3101 of such Code on such wages were withheld by the Corporation from such wages.

“(2)  Application of paragraph (1).⁠—

“(A)  Evidence to be submitted to secretary.⁠—The provisions of paragraph (1) shall not apply to wages described in subparagraph (A) or (B) of such paragraph unless, prior to the close of the one-year period which begins on the date of the enactment of this Act [Dec. 28, 1980], the Corporation furnishes to the Secretary of the Treasury or his delegate the evidence referred to in either such subparagraph.

“(B)  Tax not imposed.⁠—If the provisions of paragraph (1) apply with respect to any wages paid by the Corporation to an employee thereof, no taxes imposed on such wages by section 3101 of the Internal Revenue Code of 1986 shall be payable, and no interest or penalty with respect to the imposition of taxes by such section on such wages (or with respect to the imposition of taxes by such section or section 3111 of such Code on any wages paid by the Corporation prior to January 1, 1978) shall be imposed or collected.

“(C)  Credit against tax.⁠—Under regulations prescribed by the Secretary, there shall be allowed as a one-time credit against the tax imposed on the Corporation under section 3101 or 3111 of the Internal Revenue Code of 1986 (and any interest or penalties imposed thereon) an amount equal to the sum of⁠—

“(i)  all amounts of tax imposed by section 3101 of such Code which have been paid by the Corporation with respect to wages to which paragraph (1) applies, and

“(ii)  all amounts paid by such Corporation as a penalty or as interest with respect to the tax imposed by section 3101 or 3111 of such Code on such wages.

“(b)  Treatment for Purposes of Social Security Act.⁠—In the administration of titles II and XVIII of the Social Security Act [42 U.S.C. 401 et seq. and 1395 et seq.], any wages paid to any individual to which the provisions of subsection (a) apply shall be treated as wages (within the meaning of section 209 of such Act) [42 U.S.C. 409] for purposes of determining⁠—

“(1)  entitlement to, or amount of, any insurance benefit payable to such individual or any other person on the basis of the wages and self-employment income of such individual, or

“(2)  entitlement of such individual to benefits under title XVIII of such Act [42 U.S.C. 1395 et seq.] or entitlement of any other person to such benefits on the basis of the wages and self-employment income of such individual.

“(c)  Qualified Corporation Defined.⁠—For purposes of this section, the term ‘qualified corporation’ means any corporation which⁠—

“(1)  filed a waiver certificate under section 3121 of the Internal Revenue Code of 1986 during 1968;

“(2)  filed a second waiver certificate under such section during 1975 believing that no other waiver certificate had been filed;

“(3)  received a refund of the taxes imposed by sections 3101 and 3111 of such Code with respect to certain wages paid to more than 120 but less than 180 employees who did not concur in the filing of the second waiver certificate; and

“(4)  was notified during 1977 by the Internal Revenue Service that the certificate had been filed during 1968.

“(d)  Liability for Taxes.⁠—Except as provided in subsection (a)(2)(C)(ii), nothing in this section shall be construed to relieve the Corporation of any liability for the payment of the taxes imposed by section 3111 of the Internal Revenue Code of 1986 with respect to any wages paid by it to any individual for any period.”

Refund or Credit of Taxes to Nonprofit Organizations After Sept. 9, 1976 , on Taxes Paid Under Sections 3101 or 3111; Prohibition; Constructive Filing of Certificate

Pub. L. 94–563, § 2, Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Notwithstanding any other provision of law, no refund or credit of any tax paid under section 3101 or 3111 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by an organization described in section 501(c)(3) of such Code which is exempt from income tax under section 501(a) of such Code shall be made on or after September 9, 1976, by reason of such organization’s failure to file a waiver certificate under section 3121(k)(1) of such Code (or the corresponding provision of prior law), if such organization is deemed to have filed such a certificate under section 3121(k)(4) of such Code (as added by the first section of this Act).”

Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(4) of This Section

Pub. L. 95–216, title III, § 312(c), Dec. 20, 1977, 91 Stat. 1533, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“In any case where⁠—

“(1)  an individual performed service, as an employee of an organization which is deemed under section 3121(k)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, on or after the first day of the applicable period described in subparagraph (A)(ii) of such section 3121(k)(4) and before July 1, 1977; and

“(2)  the service so performed does not constitute employment (as defined in section 210(a) of the Social Security Act [42 U.S.C. 410(a)] and section 3121(b) of such Code) because the waiver certificate which the organization is deemed to have filed is made inapplicable to such service by section 3121(k)(4)(C) of such Code, but would constitute employment (as so defined) in the absence of such section 3121(k)(4)(C),

the remuneration paid for such service shall, upon the request of such individual (filed on or before April 15, 1980, in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by full payment of all of the taxes which would have been paid under section 3101 of such Code with respect to such remuneration but for such section 3121(k)(4)(C) (or by satisfactory evidence that appropriate arrangements have been made for the payment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for payment of the taxes which it would have been required to pay under section 3111 of such Code with respect to such remuneration in the absence of such section 3121(k)(4)(C).”

Remuneration for Services Deemed To Constitute Employment; Services for Organizations Deemed To Have Filed Certificates Under Subsection (k)(5) of This Section

Pub. L. 94–563, § 3, Oct. 19, 1976, 90 Stat. 2658, as amended by Pub. L. 95–216, title III, § 312(e), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“In any case where⁠—

“(1)  an individual performed service, as an employee of an organization which is deemed under section 3121(k)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to have filed a waiver certificate under section 3121(k)(1) of such Code, at any time prior to the period for which such certificate is effective;

“(2)  the taxes imposed by sections 3101 and 3111 of such Code were paid with respect to remuneration paid for such service, but such service (or any part thereof) does not constitute employment (as defined in section 210(a) of the Social Security Act [42 U.S.C. 410(a)] and section 3121(b) of such Code because the applicable taxes so paid were refunded or credited (otherwise than through a refund or credit which would have been allowed if a valid waiver certificate filed under section 3121(k)(1) of such Code had been in effect) prior to September 9, 1976; and

“(3)  any portion of such service (with respect to which taxes were paid and refunded or credited as described in paragraph (2)) would constitute employment (as so defined) if the organization had actually filed under section 3121(k)(1) of such Code a valid waiver certificate effective as provided in section 3121(k)(5)(B) thereof (with such individual’s signature appearing on the accompanying list),

the remuneration paid for the portion of such service described in paragraph (3) shall, upon the request of such individual (filed on or before April 15, 1980, in such manner and form, and with such official, as may be prescribed by regulations made under title II of the Social Security Act [42 U.S.C. 401 et seq.]) accompanied by full repayment of the taxes which were paid under section 3101 of such Code with respect to such remuneration and so refunded or credited (or by satisfactory evidence that appropriate arrangements have been made for the repayment of such taxes in installments as provided in section 3121(k)(8) of such Code), be deemed to constitute remuneration for employment as so defined. In any case where remuneration paid by an organization to an individual is deemed under the preceding sentence to constitute remuneration for employment, such organization shall be liable (notwithstanding any other provision of such Code) for repayment of any taxes which it paid under section 3111 of such Code with respect to such remuneration and which were refunded or credited to it.”

Service for Certain Tax-Exempt Organizations Prior to Filing of Waiver Certificate

Pub. L. 86–778, title I, § 105(b)(1)–(5), Sept. 13, 1960, 74 Stat. 943, 944, as amended by Pub. L. 89–97, title III, § 316(c)(1), July 30, 1965, 79 Stat. 386; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1)  If⁠—

“(A)  an individual performed service in the employ of an organization with respect to which remuneration was paid before the first day of the calendar quarter in which the organization filed a waiver certificate pursuant to section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and such service is excepted from employment under section 210(a)(8)(B) of the Social Security Act [42 U.S.C. 410(a)(8)(B)],

“(B)  such service would have constituted employment as defined in section 210 of such Act [42 U.S.C. 410] if the requirements of section 3121(k)(1) of such Code were satisfied,

“(C)  such organization paid, on or before the due date of the tax return for the calendar quarter before the calendar quarter in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code, any amount, as taxes imposed by sections 3101 and 3111 of such Code with respect to such remuneration paid by the organization to the individual for such service,

“(D)  such individual, or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205(c)(1)(C) of such Act [42 U.S.C. 405(c)(1)(C)]), requests that such remuneration be deemed to constitute remuneration for employment for purposes of title II of such Act [42 U.S.C. 401 et seq.], and

“(E)  the request is made in such form and manner, and with such official, as may be prescribed by regulations made by the Secretary of Health, Education, and Welfare,

then, subject to the conditions stated in paragraphs (2), (3), (4), and (5), the remuneration with respect to which the amount has been paid as taxes shall be deemed to constitute remuneration for employment for purposes of title II of such Act [42 U.S.C. 401 et seq.].

“(2)  Paragraph (1) shall not apply with respect to an individual unless the organization referred to in paragraph (1)(A), on or before the date on which the request described in paragraph (1) is made, has filed a certificate pursuant to section 3121(k)(1) of such Code.

“(3)  Paragraph (1) shall not apply with respect to an individual who is employed by the organization referred to in paragraph (2) on the date the certificate is filed.

“(4)  If credit or refund of any portion of the amount referred to in paragraph (1)(C) (other than a credit or refund which would be allowed if the service constituted employment for purposes of chapter 21 of such Code) has been obtained, paragraph (1) shall not apply with respect to the individual unless the amount credited or refunded (including any interest under section 6611 of such Code) is repaid before January 1, 1968, or, if later, the first day of the third year after the year in which the organization filed a certificate pursuant to section 3121(k)(1) of such Code.

“(5)  Paragraph (1) shall not apply to any service performed for the organization in a period for which a certificate filed pursuant to section 3121(k)(1) of such Code is not in effect.”

[Pub. L. 89–97, title III, § 316(c)(2), July 30, 1965, 79 Stat. 387, provided that:

“The amendment made by paragraph (1) [amending section 105(b) of Pub. L. 86–778, set out above] shall take effect on the date of the enactment of this Act [July 30, 1965]. The provisions of section 105(b) of the Social Security Amendments of 1960 [section 105(b) of Pub. L. 86–778] which were in effect before the date of the enactment of this Act [July 30, 1965] shall be applicable with respect to any request filed under section 105(b)(1) of such Amendments before such date. Nothing in the preceding sentence shall prevent the filing of a request under section 105(b)(1) of such Amendments as amended by this Act.”

Service for Certain Tax-Exempt Organizations for Which Remuneration was Paid Before July 30, 1965 , but After Filing of Waiver Certificate

Pub. L. 89–97, title III, § 316(d), July 30, 1965, 79 Stat. 387, provided that where an individual performed service for which remuneration was paid before July 30, 1965, by an organization which, before such date, filed a waiver certificate pursuant to subsec. (k)(1) of this section, then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act, sections 401 et seq, of Title 42, The Public Health and Welfare, even though normally excluded from employment under title II of the Social Security Act.

Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to July 1, 1960

Pub. L. 86–778, title I, § 105(b)(1)–(5), Sept. 13, 1960, 74 Stat. 943, 944, provided that where an individual performed service in the employ of an organization after 1950 with respect to which remuneration was paid before 1960 and such service is normally excepted from employment under title II of the Social Security Act (42 U.S.C. 401 et seq.), then under certain conditions, the remuneration paid with respect to such service was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

Service for Certain Tax-Exempt Organizations Performed After 1950 and Prior to 1957

Act Sept. 1, 1954, ch. 1206, title IV, § 403, 68 Stat. 1098, as amended by acts Aug. 1, 1956, ch. 836, title IV, § 401, 70 Stat. 855; Aug. 27, 1958, Pub. L. 85–785, §§ 1–3, 72 Stat. 938, provided that where an individual has been employed after 1950 and before Aug. 1, 1956, by an organization exempt from income tax under section 501(c)(3) of this title but which did not have in effect during the individual’s period of employment a valid waiver certificate, or, which failed to have the individual’s signature appear on the list of signatures of employees who concurred in the filing of such certificate, where one was in effect, and the service performed by the individual would have constituted employment for purposes of title II of the Social Security Act (42 U.S.C. 401 et seq.) had such requirements been met, then under certain conditions, the remuneration paid was to be deemed remuneration for employment for purposes of title II of the Social Security Act.

Executive Documents

Transfer of Functions

Functions of Public Health Service, of Surgeon General of Public Health Service, and of all other officers and employees of Public Health Service, and functions of all agencies of or in Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective June 25, 1966, set out in the Appendix to Title 5, Government Organization and Employees.

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see 1970 Reorg. Plan No. 4, § 4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

Line Item Veto

Pub. L. 105–34, title IX, § 968, Aug. 5, 1997, 111 Stat. 895, amending this section and enacting provisions set out as a note above, was subject to line item veto by the President, Cancellation No. 97–2, signed Aug. 11, 1997, 62 F.R. 43267, Aug. 12, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

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+ + + + + + diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1994_26_1402.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_26_1402.html new file mode 100644 index 00000000..7c6f5112 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_26_1402.html @@ -0,0 +1,450 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 1994 Edition
+Title 26 - INTERNAL REVENUE CODE
+CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME
+Sec. 1402 - Definitions
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§1402. Definitions

+ + +

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss—

+

(1) there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) there shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) there shall be excluded any gain or loss—

+

(A) which is considered as gain or loss from the sale or exchange of a capital asset,

+

(B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 applies to such gain or loss, or

+

(C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither—

+

(i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor

+

(ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+
+

(4) the deduction for net operating losses provided in section 172 shall not be allowed;

+

(5) if—

+

(A) any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife; and

+

(B) any portion of a partner's distributive share of the ordinary income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+
+

(6) a resident of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to section 933;

+

(7) the deduction for personal exemptions provided in section 151 shall not be allowed;

+

(8) an individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to citizens or residents of the United States living abroad);

+

(9) the exclusion from gross income provided by section 931 shall not apply;

+

(10) there shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(11) the exclusion from gross income provided by section 911(a)(1) shall not apply;

+

(12) in lieu of the deduction provided by section 164(f) (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 for such year;

+
+

(13) there shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(14) in the case of church employee income, the special rules of subsection (j)(1) shall apply; and

+

(15) in the case of a member of an Indian tribe, the special rules of section 7873 (relating to income derived by Indians from exercise of fishing rights) shall apply.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based on the ordinary income or loss of the partnership for any taxable year of the partnership ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 3121(g)—

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(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (h), or by a partnership of which an individual is a member on a regular basis as defined in subsection (h), but only if such individual's net earnings from self-employment as determined without regard to this sentence in the taxable year are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include—

+

(1) in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is in excess of (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, minus (ii) the amount of the wages paid to such individual during such taxable years; or

+

(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

For purposes of paragraph (1), the term “wages” (A) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers), as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and (B) includes compensation which is subject to the tax imposed by section 3201 or 3211,.1 An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses), except that such term shall not include—

+

(1) the performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act;

+

(2) the performance of service by an individual as an employee, other than—

+

(A) service described in section 3121(b)(14)(B) performed by an individual who has attained the age of 18,

+

(B) service described in section 3121(b)(16),

+

(C) service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States, except service which constitutes “employment” under section 3121(y),

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act,

+

(F) service described in section 3121(b) (20), and

+

(G) service described in section 3121(b)(8)(B);

+
+

(3) the performance of service by an individual as an employee or employee representative as defined in section 3231;

+

(4) the performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) the performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) the performance of service by an individual during the period for which an exemption under subsection (g) is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him.

+

(d) Employee and wages

+

The term “employee” and the term “wages” shall have the same meaning as when used in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act).

+

(e) Ministers, members of religious orders, and Christian Science practitioners

+

(1) Exemption

+

Subject to paragraph (2), any individual who is (A) a duly ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order who has taken a vow of poverty as a member of such order) or (B) a Christian Science practitioner, upon filing an application (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) together with a statement that either he is conscientiously opposed to, or because of religious principles he is opposed to, the acceptance (with respect to services performed by him as such minister, member, or practitioner) of any public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act) and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance, shall receive an exemption from the tax imposed by this chapter with respect to services performed by him as such minister, member, or practitioner. Notwithstanding the preceding sentence, an exemption may not be granted to an individual under this subsection if he had filed an effective waiver certificate under this section as it was in effect before its amendment in 1967.

+

(2) Verification of application

+

The Secretary may approve an application for an exemption filed pursuant to paragraph (1) only if the Secretary has verified that the individual applying for the exemption is aware of the grounds on which the individual may receive an exemption pursuant to this subsection and that the individual seeks exemption on such grounds. The Secretary (or the Commissioner of Social Security under an agreement with the Secretary) shall make such verification by such means as prescribed in regulations.

+

(3) Time for filing application

+

Any individual who desires to file an application pursuant to paragraph (1) must file such application on or before whichever of the following dates is later: (A) the due date of the return (including any extension thereof) for the second taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5); or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967.

+

(4) Effective date of exemption

+

An exemption received by an individual pursuant to this subsection shall be effective for the first taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5), and for all succeeding taxable years. An exemption received pursuant to this subsection shall be irrevocable.

+

(f) Partner's taxable year ending as the result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Members of certain religious faiths

+

(1) Exemption

+

Any individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act). Such exemption may be granted only if the application contains or is accompanied by—

+

(A) such evidence of such individual's membership in, and adherence to the tenets or teachings of, the sect or division thereof as the Secretary may require for purposes of determining such individual's compliance with the preceding sentence, and

+

(B) his waiver of all benefits and other payments under titles II and XVIII of the Social Security Act on the basis of his wages and self-employment income as well as all such benefits and other payments to him on the basis of the wages and self-employment income of any other person,

+
+

and only if the Commissioner of Social Security finds that—

+

(C) such sect or division thereof has the established tenets or teachings referred to in the preceding sentence,

+

(D) it is the practice, and has been for a period of time which he deems to be substantial, for members of such sect or division thereof to make provision for their dependent members which in his judgment is reasonable in view of their general level of living, and

+

(E) such sect or division thereof has been in existence at all times since December 31, 1950.

+
+

An exemption may not be granted to any individual if any benefit or other payment referred to in subparagraph (B) became payable (or, but for section 203 or 222(b) of the Social Security Act, would have become payable) at or before the time of the filing of such waiver.

+

(2) Period for which exemption effective

+

An exemption granted to any individual pursuant to this subsection shall apply with respect to all taxable years beginning after December 31, 1950, except that such exemption shall not apply for any taxable year—

+

(A) beginning (i) before the taxable year in which such individual first met the requirements of the first sentence of paragraph (1), or (ii) before the time as of which the Commissioner of Social Security finds that the sect or division thereof of which such individual is a member met the requirements of subparagraphs (C) and (D), or

+

(B) ending (i) after the time such individual ceases to meet the requirements of the first sentence of paragraph (1), or (ii) after the time as of which the Commissioner of Social Security finds that the sect or division thereof of which he is a member ceases to meet the requirements of subparagraph (C) or (D).

+

(3) Subsection to apply to certain church employees

+

This subsection shall apply with respect to services which are described in subparagraph (B) of section 3121(b)(8) (and are not described in subparagraph (A) of such section).

+

(h) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(i) Special rules for options and commodities dealers

+

(1) In general

+

Notwithstanding subsection (a)(3)(A), in determining the net earnings from self-employment of any options dealer or commodities dealer, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts.

+

(2) Definitions

+

For purposes of this subsection—

+

(A) Options dealer

+

The term “options dealer” has the meaning given such term by section 1256(g)(8).

+

(B) Commodities dealer

+

The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) Section 1256 contracts

+

The term “section 1256 contract” has the meaning given to such term by section 1256(b).

+

(j) Special rules for certain church employee income

+

(1) Computation of net earnings

+

In applying subsection (a)—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+

(2) Computation of self-employment income

+

(A) Separate application of subsection (b)(2)

+

Paragraph (2) of subsection (b) shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+

(B) $100 floor

+

In applying paragraph (2) of subsection (b) to church employee income, “$100” shall be substituted for “$400”.

+

(3) Coordination with subsection (a)(12)

+

Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) Church employee income defined

+

For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).

+ + +

(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, §201(a)–(c), 68 Stat. 1087; Aug. 1, 1956, ch. 836, title II, §201(e)(2), (3), (f), (g), (i), 70 Stat. 840–842; Aug. 30, 1957, Pub. L. 85–239, §§1(a), (b), 2, 5(b), 71 Stat. 521–523; Aug. 28, 1958, Pub. L. 85–840, title IV, §§402(a), 403(a), 72 Stat. 1042, 1043; Sept. 13, 1960, Pub. L. 86–778, title I, §§101(a)–(c), 103(k), (l), 105(c)(1), 106(b), 74 Stat. 926, 927, 938, 944, 945; June 30, 1961, Pub. L. 87–64, title II, §202(a), 75 Stat. 141; Feb. 26, 1964, Pub. L. 88–272, title II, §227(b)(6), 78 Stat. 98; Oct. 13, 1964, Pub. L. 88–650, §2(a), (b), 78 Stat. 1076, 1077; July 30, 1965, Pub. L. 89–97, title III, §§311(b)(1)–(3), 312(b), 319(a), (c), 320(b)(1), 331(a), 341(a), (b), 79 Stat. 381, 390, 391, 393, 401, 411; Mar. 15, 1966, Pub. L. 89–368, title I, §102(c), 80 Stat. 64; Jan. 2, 1968, Pub. L. 90–248, title I, §§108(b)(1), 115(b), 118(a), 122(b), title V, §§501(a), 502(b)(1), 81 Stat. 835, 839, 841, 843, 933, 934; Mar. 17, 1971, Pub. L. 92–5, title II, §203(b)(1), 85 Stat. 10; July 1, 1972, Pub. L. 92–336, title II, §203(b)(1), 86 Stat. 418; Oct. 30, 1972, Pub. L. 92–603, title I, §§121(b), 124(b), 140(b), 86 Stat. 1353, 1357, 1366; July 9, 1973, Pub. L. 93–66, title II, §203(b)(1), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93–233, §5(b)(1), 87 Stat. 954; Aug. 7, 1974, Pub. L. 93–368, §10(b), 88 Stat. 422; Aug. 9, 1975, Pub. L. 94–92, title II, §203(a), 89 Stat. 465; Oct. 4, 1976, Pub. L. 94–455, title XII, §1207(e)(1)(B), title XIX, §§1901(a)(155), (b)(1)(I)(iii), (X), 1906(b)(13)(A), 90 Stat. 1707, 1789, 1791, 1792, 1834; Dec. 20, 1977, Pub. L. 95–216, title III, §313(b), 91 Stat. 1536; Nov. 6, 1978, Pub. L. 95–600, title VII, §703(j)(8), 92 Stat. 2941; Nov. 8, 1978, Pub. L. 95–615, §202(g)(5), formerly §202(f)(5), 92 Stat. 3100, renumbered §202(g)(5), Apr. 1, 1980, Pub. L. 96–222, title I, §108(a)(1)(A), 94 Stat. 223; Aug. 13, 1981, Pub. L. 97–34, title I, §111(b)(3), (5), 95 Stat. 194; Sept. 3, 1982, Pub. L. 97–248, title II, §278(a)(2), 96 Stat. 559; Apr. 20, 1983, Pub. L. 98–21, title I, §124(c)(2), title III, §§321(e)(3), 322(b)(2), 323(b)(1), 97 Stat. 90, 120, 121; July 18, 1984, Pub. L. 98–369, div. A, title I, §102(c)(1), div. B, title VI, §§2603(c)(2), (d)(2), 2663(j)(5)(B), 98 Stat. 622, 1129, 1130, 1171; Apr. 7, 1986, Pub. L. 99–272, title XIII, §13205(a)(2)(B), 100 Stat. 315; Oct. 21, 1986, Pub. L. 99–509, title IX, §9002(b)(1)(B), 100 Stat. 1971; Oct. 22, 1986, Pub. L. 99–514, title III, §301(b)(12), title XII, §1272(d)(8), (9), title XVII, §1704(a)(1), (2), title XVIII, §§1882(a), (b)(1), 1883(a)(11)(A), 100 Stat. 2218, 2594, 2779, 2914, 2916; Dec. 22, 1987, Pub. L. 100–203, title IX, §9022(b), 101 Stat. 1330–295; Nov. 10, 1988, Pub. L. 100–647, title III, §3043(c)(1), title VIII, §8007(c), 102 Stat. 3642, 3783; Dec. 19, 1989, Pub. L. 101–239, title X, §10204(a)(1), 103 Stat. 2474; Nov. 5, 1990, Pub. L. 101–508, title V, §§5123(a)(3), 5130(a)(2), title XI, §11331(b), 104 Stat. 1388–284, 1388–289, 1388–467; Aug. 10, 1993, Pub. L. 103–66, title XIII, §13207(b), 107 Stat. 468; Aug. 15, 1994, Pub. L. 103–296, title I, §108(h)(1), title III, §319(a)(4), 108 Stat. 1487, 1534.)

+ + + +

References in Text

+

The Social Security Act, referred to in subsecs. (b), (c)(1), (2)(E), (e)(1), and (g)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is classified generally to chapter 7 (§301 et seq.) of Title 42, The Public Health and Welfare. Titles II and XVIII of the Act are classified generally to subchapters II (§401 et seq.) and XVIII (§1395 et seq.) of Title 42. Sections 203, 218, 222, 230, and 233 of the Act are classified to sections 403, 418, 422, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

The Federal Insurance Contributions Act, referred to in subsec. (d), is act Aug. 16, 1954, ch. 736, 68A Stat. 415, as amended, which is classified generally to chapter 21 (§3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.

+ + +

Amendments

+

1994—Subsec. (c)(1). Pub. L. 103–296, §108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(a)(4), inserted at end “except service which constitutes ‘employment’ under section 3121(y),”.

+

Subsecs. (c)(2)(E), (e)(2), (g)(1), (2)(A), (B). Pub. L. 103–296, §108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

1993—Subsec. (b). Pub. L. 103–66, §13207(b)(1)(C), (D), in concluding provisions, inserted “and” after “section 3121(b),” and struck out “and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified government employment (as defined in section 3121(u)(3)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)” after “section 3201 or 3211,”.

+

Subsec. (b)(1). Pub. L. 103–66, §13207(b)(1)(A), (B), substituted “in the case of the tax imposed by section 1401(a), that part of the net” for “that part of the net” and “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (k))”.

+

Subsec. (k). Pub. L. 103–66, §13207(b)(2), struck out subsec. (k) which defined parameters of the applicable contribution base under this chapter.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(3), struck out last undesignated par. which read as follows: “Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year).”

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), amended directory language of Pub. L. 98–21, §322(b)(2). See 1983 Amendment note below.

+

Subsec. (b)(1)(i). Pub. L. 101–508, §11331(b)(1), substituted “the applicable contribution base (as determined under subsection (k))” for “the contribution and benefit base (as determined under section 230 of the Social Security Act)”.

+

Subsec. (k). Pub. L. 101–508, §11331(b)(2), added subsec. (k).

+

1989—Subsec. (g)(3). Pub. L. 101–239 substituted “to apply” for “not to apply” in heading and “shall apply” for “shall not apply” in text.

+

1988—Subsec. (a)(15). Pub. L. 100–647, §3043(c)(1), added par. (15).

+

Subsec. (g)(2) to (5). Pub. L. 100–647, §8007(c), struck out par. (2) which related to time for filing applications, struck out par. (4) which related to application by fiduciaries or survivors, and redesignated pars. (3) and (5) as (2) and (3), respectively.

+

1987—Subsec. (a). Pub. L. 100–203 inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

1986—Subsec. (a)(8). Pub. L. 99–514, §1272(d)(8), inserted “and” after “of the employer),” and struck out “and section 931 (relating to income from sources within possessions of the United States)” after “living abroad)”.

+

Subsec. (a)(9). Pub. L. 99–514, §1272(d)(9), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “the term ‘possession of the United States’ as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of possessions of the United States) shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

Subsec. (a)(14). Pub. L. 99–514, §1882(b)(1)(B)(i), amended par. (14) generally. Prior to amendment, par. (14) read as follows: “with respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G)—

+

“(A) no deduction for trade or business expenses provided under this Code (other than the deduction under paragraph (12)) shall apply;

+

“(B) the provisions of subsection (b)(2) shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(1)(B)(ii), (iii), substituted “paragraph” for “clause” in second sentence and inserted at end “In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).”

+

Pub. L. 99–509 struck out “under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or” after “services included” in second sentence.

+

Pub. L. 99–272 substituted “medicare qualified government employment (as defined in section 3121(u)(3))” for “medicare qualified Federal employment (as defined in section 3121(u)(2))”.

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(11)(A), realigned margin of subpar. (G).

+

Subsec. (e)(1). Pub. L. 99–514, §1704(a)(1), (2)(A), substituted “Subject to paragraph (2), any individual” for “Any individual” and inserted “and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance”.

+

Subsec. (e)(2) to (4). Pub. L. 99–514, §1704(a)(2)(B), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

+

Subsec. (g)(5). Pub. L. 99–514, §1882(a), added par. (5).

+

Subsec. (i)(1). Pub. L. 99–514, §301(b)(12), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

“(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

“(B) the deduction provided by section 1202 shall not apply.”

+

Subsec. (j). Pub. L. 99–514, §1882(b)(1)(A), added subsec. (j).

+

1984—Subsec. (a)(14). Pub. L. 98–369, §2603(d)(2), added par. (14).

+

Subsec. (c)(1), (2)(E). Pub. L. 98–369, §2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(2), added subpar. (G).

+

Subsec. (g)(1), (3)(A), (B). Pub. L. 98–369, §2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (i). Pub. L. 98–369, §102(c)(1), added subsec. (i).

+

1983—Subsec. (a)(11). Pub. L. 98–21, §323(b)(1), struck out “in the case of an individual described in section 911(d)(1)(B),” before “the exclusion”.

+

Subsec. (a)(12), (13). Pub. L. 98–21, §124(c)(2), added par. (12) and redesignated former par. (12) as (13).

+

Subsec. (b). Pub. L. 98–21, §322(b)(2), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 233 of the Social Security Act” in text preceding par. (1).

+

Pub. L. 98–21, §321(e)(3), substituted “employees of foreign affiliates of American employers” for “employees of foreign subsidiaries of domestic corporations” in cl. (A) of provisions following par. (2).

+

1982—Subsec. (b). Pub. L. 97–248 struck out “and” before “(B)” and inserted “, and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)”.

+

1981—Subsec. (a)(8). Pub. L. 97–34, §111(b)(3), substituted “relating to citizens or residents of the United States living abroad” for “relating to income earned by employees in certain camps”.

+

Subsec. (a)(11). Pub. L. 97–34, §111(b)(5), substituted “in the case of an individual described in section 911(d)(1)(B), the exclusion from gross income provided by section 911(a)(1) shall not apply” for “in the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) shall not apply”.

+

1978—Subsec. (a). Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)” in par. (8).

+

Pub. L. 95–600, §703(j)(8)(A), substituted “subsection (h)” for “subsection (i)” wherever appearing in last par.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(8)(B), substituted “subsection (g)” for “subsection (h)”.

+

1977—Subsec. (a)(12). Pub. L. 95–216 added par. (12).

+

1976—Subsec. (a). Pub. L. 94–455, §§1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two places in cl. (iv) of provisions extending the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, “section 702(a)(8)” for “section 702(a)(9)” and struck out in par. (2) “(other than interest described in section 35)” after “unless such dividends and interest” and in par. (10) “or his delegate” after “Secretary”.

+

Subsec. (b)(1). Pub. L. 94–455, §1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security contributions and benefit base limits on wages paid during taxable years between 1955 through 1974.

+

Subsec. (c)(2)(F). Pub. L. 94–455, §1207(e)(1)(B), added subpar. (F).

+

Subsec. (g). Pub. L. 94–455, §§1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated, struck out in par. (1)(A) “or his delegate” after “Secretary” and in par. (2) provisions relating to individuals who have self-employment income for taxable years ending before Dec. 31, 1967, on or before Dec. 31, 1968, and substituted in par. (2) reference to for which the individual has self-employment income (determined without regard to this subsection or subsection (c)(6)) for reference to ending on or after Dec. 31, 1967 for which he has self-employment income (as so determined). Former subsec. (g), which related to treatment of certain remunerations erroneously reported as net earnings from self-employment, was struck out.

+

Subsecs. (h), (i). Pub. L. 94–455, §1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).

+

1975—Subsec. (b). Pub. L. 94–92 struck out from item B of second sentence the limitation of “wages” to include “compensation” solely with respect to the tax imposed by section 1401(b).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a)(8), (11). Pub. L. 92–603, §§121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of an American employer or as ministers in a foreign country having a congregation predominantly of citizens of the United States, added par. (11), and extended the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, with certain exceptions.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(b)(1)(A), inserted “and before 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(b)(1)(B), added subpars. (G) to (I).

+

Subsec. (i). Pub. L. 92–603, §121(b)(2), added subsec. (i).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(b)(1)(A), inserted “and beginning before 1972” after “1967” and substituted “; and” for “; or”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(b)(1)(B), added subpar. (F).

+

1968—Subsec. (a)(10). Pub. L. 90–248, §118(a), added par. (10).

+

Subsec. (b). Pub. L. 90–248, §502(b)(1), designated existing provisions of second sentence respecting “wages” as item “A” and added item “B”.

+

Subsec. (b)(1)(D). Pub. L. 90–248, §108(b)(1)(A), inserted “and before 1968” after “1965”.

+

Subsec. (b)(1)(E). Pub. L. 90–248, §108(b)(1)(B), added subpar. (E).

+

Subsec. (c). Pub. L. 90–248, §115(b)(1), substituted “such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him” for “such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect” in last sentence.

+

Subsec. (c)(1). Pub. L. 90–248, §122(b)(1), excepted from exclusion from definition of “trade or business” the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered by such State and the Secretary pursuant to section 218 of the Social Security Act [section 418 of Title 42, The Public Health and Welfare].

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(b)(2), added subpar. (E).

+

Subsec. (e). Pub. L. 90–248, §115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) respecting such exemption, time for filing application, and effective date of exemption for provisions of former pars. (1) to (5) permitting such persons to secure social security coverage by filing a waiver certificate, prescribing time for filing certificate, effective date of certificate treatment of certain remuneration paid in 1955 and 1956 as wages, and optional provision for certain certificates filed on or before April 15, 1967.

+

Subsec. (h)(2). Pub. L. 90–248, §501(a), substituted “December 31, 1967” and “December 31, 1968” for “December 31, 1965” and “April 15, 1966”, respectively, in subpar. (A) and “December 31, 1967” for “December 31, 1965” in subpar. (B) and inserted in such subpar. (B) exception provision as to when an application shall be deemed timely filed.

+

1966—Subsec. (e)(3)(E). Pub. L. 89–368 added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(b), substituted “2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (9), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(b)(1)(C), inserted “and before 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(b)(1)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §§311(b)(1), (2), 319(a), struck out from par. (5) “doctor of medicine, or” before and “; or the performance of such service by a partnership” after “Christian Science practitioner,” added par. (6), and consolidated into one sentence former last two sentences.

+

Subsec. (e)(1). Pub. L. 89–97, §311(b)(3)(A), substituted “extended to service described in subsection (c)(4) or (c)(5) performed by him” for “extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be performed by him”.

+

Subsec. (e)(2)(A). Pub. L. 89–97, §311(b)(3)(B), substituted “(computed without regard to subsections (c)(4) and (c)(5) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5)” for “(computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c)(4), and, in the case of an individual referred to in paragraph (1)(B), without regard to subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4), or from the performance of service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be”.

+

Subsec. (e)(2)(B). Pub. L. 89–97, §341(a), substituted “his second taxable year ending after 1963” for “his second taxable year ending after 1962”.

+

Subsec. (e)(3)(D). Pub. L. 89–97, §341(b), added subpar. (D).

+

Subsec. (e)(5). Pub. L. 89–97, §331(a), extended applicability of section to earnings in taxable years beyond those ending before 1960, extended until April 15, 1966, the last date for filing a certificate by an individual and until Apr. 15, 1967, the last date for filing a supplemental certificate by an individual, provided for filing of the certificate on or before Apr. 15, 1967, if the individual died on or before April 15, 1966, and extended to Apr. 15, 1967, the date on or before which the tax under section 1401 had been paid, or the overpayment, including interest under section 6611, had been repaid.

+

Subsec. (e)(6). Pub. L. 89–97, §331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or before April 15, 1962.

+

Subsec. (h). Pub. L. 89–97, §319(c), added subsec. (h).

+

1964—Subsec. (a)(3)(B). Pub. L. 88–272 inserted reference to iron ore.

+

Subsec. (e)(2)(B). Pub. L. 88–650, §2(a), substituted “his second taxable year ending after 1962” for “his second taxable year ending after 1959”.

+

Subsec. (e)(3)(C). Pub. L. 88–650, §2(b), added subpar. (C).

+

1961—Subsec. (e)(6). Pub. L. 87–64 added par. (6).

+

1960—Subsec. (a). Pub. L. 86–778, §103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(l), substituted “the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa” for “the Virgin Islands or a resident of Puerto Rico” in last sentence.

+

Subsec. (c)(2). Pub. L. 86–778, §106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States.

+

Subsec. (e)(2)(B). Pub. L. 86–778, §101(a), substituted “1959” for “1956”.

+

Subsec. (e)(3). Pub. L. 86–778, §101(b), designated existing provisions as cl. (A), struck out provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B).

+

Subsec. (e)(5). Pub. L. 86–778, §101(c), added par. (5).

+

Subsec. (g). Pub. L. 86–778, §105(c)(1), added subsec. (g).

+

1958—Subsec. (b)(1). Pub. L. 85–840, §402(a), increased limitation on self-employment income subject to tax, for taxable years ending after 1958, from $4,200 to $4,800.

+

Subsec. (f). Pub. L. 85–840, §403(a), added subsec. (f).

+

1957—Subsec. (a)(8). Pub. L. 85–239, §5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title.

+

Subsec. (e)(2). Pub. L. 85–239, §1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956.

+

Subsec. (e)(3). Pub. L. 85–239, §1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which are effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, and for certificates filed after the due date of the return (including any extension thereof) for the second taxable year ending after 1956.

+

Subsec. (e)(4). Pub. L. 85–239, §2, added par. (4).

+

1956—Subsec. (a). Act Aug. 1, 1956, §201(i), amended generally last two sentences to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §201(e)(2), struck out from the exclusion income derived by an owner or tenant of land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(8)(B). Act Aug. 1, 1956, §201(g), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §201(e)(3), included within “trade or business” service described in section 3121(b)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §201(f), struck out exclusion of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a). Act Sept. 1, 1954, §201(a), (c)(4), in par. (1) clarified the term rentals to indicate that it includes rentals paid in the form of crop shares, struck out par. (2), redesignated pars. (3) to (8) as (2) to (7), respectively, added a new par. (8), and inserted provisions at end establishing an optional method of reporting income for self-employed farmers.

+

Subsec. (b). Act Sept. 1, 1954, §201(b), increased the limitation on self-employment income subject to tax, for taxable years ending after 1954, from $3,600 to $4,200 and included as “wages”, for purposes of computing “self-employment income,” remuneration of United States citizens employed by a foreign subsidiary of a domestic corporation which has agreed to have the Social Security insurance system extended to service performed by such citizens.

+

Subsec. (c). Act Sept. 1, 1954, §201(c)(2), inserted two sentences at end making the provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under subsec. (e) is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §201(c)(1), inserted “and other than service described in paragraph (4) of this subsection” after “18”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §201(c)(5), struck out exclusions from self-employment tax in the case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors and professional engineers.

+

Subsec. (e). Act Sept. 1, 1954, §201(c)(3), added subsec. (e).

+ + +

Effective Date of 1994 Amendment

+

Amendment by section 108(h)(1) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

+

Section 319(c) of Pub. L. 103–296 provided that: “The amendments made by this section [amending this section, sections 3102, 3121, and 3122 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the calendar quarter following the calendar quarter in which the date of the enactment of this Act [Aug. 15, 1994] occurs.”

+

Effective Date of 1993 Amendment

+

Section 13207(e) of Pub. L. 103–66 provided that: “The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1994 and later calendar years.”

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(3) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of Title 42, The Public Health and Welfare.

+

Section 5130(b) of Pub. L. 101–508 provided that: “The amendments made by subsection (a) [amending this section, section 3509 of this title, and sections 408, 409, and 411 of Title 42] shall be effective as if included in the enactment of the provision to which it relates.”

+

Section 11331(e) of Pub. L. 101–508 provided that: “The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1991 and later calendar years.”

+

Effective Date of 1989 Amendment

+

Section 10204(a)(2) of Pub. L. 101–239 provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to taxable years beginning after December 31, 1989.”

+

Effective Date of 1988 Amendment

+

Amendment by section 3043(c)(1) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

+

Section 8007(d) of Pub. L. 100–647 provided that: “The amendments made by subsection (a) [enacting section 3127 of this title and renumbering former section 3127 of this title as section 3128] shall apply to wages paid after December 31, 1988. The amendments made by subsection (b) [amending section 402 of Title 42, The Public Health and Welfare] shall apply to benefits paid for (and items and services furnished in) months after December 1988. The amendments made by subsection (c) [amending this section] shall apply to applications for exemptions filed on or after the date of the enactment of this Act [Nov. 10, 1988].”

+

Effective Date of 1987 Amendment

+

Section 9022(c) of Pub. L. 100–203 provided that: “The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply with respect to services performed in taxable years beginning on or after January 1, 1988.”

+

Effective Date of 1986 Amendments

+

Amendment by section 301(b)(12) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title.

+

Amendment by section 1272(d)(8), (9) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

+

Section 1704(a)(3) of Pub. L. 99–514 provided that: “The amendments made by paragraphs (1) and (2) [amending this section] shall apply to applications filed after December 31, 1986.”

+

Section 1882(b)(3) of Pub. L. 99–514 provided that: “The amendments made by this subsection [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to remuneration paid or derived in taxable years beginning after December 31, 1985.”

+

Amendment by Pub. L. 99–509 effective, except as otherwise provided, with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

+

Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(1) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of this title.

+

Amendment by section 2603(c)(2) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 2663(j)(5)(B) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

+

Effective Date of 1983 Amendment

+

Amendment by section 124(c)(2) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as a note under section 1401 of this title.

+

Amendment by section 321(e)(3) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective for taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21 set out as a note under section 3121 of this title.

+

Section 323(c)(2) of Pub. L. 98–21 provided that: “Except as provided in subsection (b)(2)(B) [amending section 411 of Title 42, The Public Health and Welfare, effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984], the amendments made by subsection (b) [amending this section and section 411 of Title 42] shall apply to taxable years beginning after December 31, 1983.”

+

Effective Date of 1982 Amendment

+

Amendment by Pub. L. 97–248 applicable to remuneration paid after Dec. 31, 1982, see section 278(c)(1) of Pub. L. 97–248, set out as a note under section 3121 of this title.

+

Effective Date of 1981 Amendment

+

Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title.

+

Effective Date of 1978 Amendment; Election of Prior Law

+

Amendment by Pub. L. 95–615 applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 of Pub. L. 95–615, set out as an Effective Date of 1978 Amendment note under section 911 of this title.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 313(c) of Pub. L. 95–216, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+

Effective Date of 1976 Amendment

+

Amendment by section 1207(e)(1)(B) of Pub. L. 94–455 applicable to taxable years ending after Dec. 31, 1971, see section 1207(f)(4) of Pub. L. 94–455, set out as a note under section 3121 of this title.

+

Amendment by section 1901(a)(155), (b)(1)(I)(iii), (X) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

+

Effective Date of 1975 Amendment

+

Section 203(c) of Pub. L. 94–92 provided that: “The amendments made by this section [amending this section and section 3231 of this title] shall be effective January 1, 1975, and shall apply only with respect to compensation paid for services rendered on or after that date.”

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–368 applicable with respect to taxable years beginning after Dec. 31, 1973, see section 10(c) of Pub. L. 93–368, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

+

Effective Date of 1972 Amendments

+

Amendment by Pub. L. 92–603 applicable with respect to taxable years beginning after Dec. 31, 1972, see sections 121(c), 124(c), and 140(c) of Pub. L. 92–603, set out as notes under section 411 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(b)(1) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Section 115(c) of Pub. L. 90–248 provided that: “The amendments made by subsections (a) and (b) [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending after 1967.”

+

Section 118(c) of Pub. L. 90–248 provided that: “The amendments made by this section [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending on or after December 31, 1967.”

+

Section 122(c) of Pub. L. 90–248 provided that:

+

“(1) The amendments made by subsections (a) and (b) of this section [amending this section and section 411 of Title 42] shall apply with respect to fees received after 1967.

+

“(2) Notwithstanding the provisions of subsections (a) and (b) of this section [amending this section and section 411 of Title 42], any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter, if on or before the due date of his income tax return for 1968 (including any extensions thereof) he files with the Secretary of the Treasury or his delegate, in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe, a certificate of election of exemption from such amendments.”

+

Section 501(b) of Pub. L. 90–248, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date.”

+

Section 502(b)(2) of Pub. L. 90–248 provided that: “The amendments made by paragraph (1) [amending this section] shall be effective only with respect to taxable years ending on or after December 31, 1968.”

+

Effective Date of 1966 Amendment

+

Amendment by Pub. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Pub. L. 89–368, set out as a note under section 6654 of this title.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(b)(1)–(3) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 312(b) of Pub. L. 89–97 applicable only with respect to taxable years beginning after Dec. 31, 1965, see section 312(c) of Pub. L. 89–97, set out as a note under section 411 of Title 42.

+

Section 319(e) of Pub. L. 89–97, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section and sections 402 and 411 of Title 42] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date.”

+

Amendment by section 320(b)(1) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title.

+

Section 331(d) of Pub. L. 89–97, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically provided therein) only to certificates with respect to which supplemental certificates are filed pursuant to section 1402(e)(5)(A) of such Code after the date of the enactment of this Act [July 30, 1965], and to certificates filed pursuant to section 1402(e)(5)(B) after such date; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments, and no lump sum death payment under such title [section 401 et seq. of Title 42] shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [July 30, 1965]. The provisions of section 1402(e)(5) and (6) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] which were in effect before the date of enactment of this Act shall be applicable with respect to any certificate filed pursuant thereto before such date if a supplemental certificate is not filed with respect to such certificate as provided in this section.”

+

Section 341(c) of Pub. L. 89–97, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [July 30, 1965]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments.”

+

Effective Date of 1964 Amendments

+

Section 2(c) of Pub. L. 88–650, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Oct. 13, 1964]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act [Oct. 1964] is enacted or any prior month shall be payable or increased by reason of such amendments.”

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of this title.

+

Effective Date of 1961 Amendment

+

Section 202(b) of Pub. L. 87–64 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of enactment of this Act [June 30, 1961]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act [June 30, 1961].”

+

Effective Date of 1960 Amendment

+

Section 101(f) of Pub. L. 86–778, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960].”

+

Amendment by section 103(k) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as such enactment involves the nonapplication of section 932 of this title to the Virgin Islands for purposes of section 1401 et seq. of this title and section 411 of Title 42, such enactment shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and section 411 of Title 42 are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 103(l) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 106(b) of Pub. L. 86–778 applicable only with respect to taxable years ending on or after Dec. 31, 1960, see section 106(c) of Pub. L. 86–778, set out as a note under section 411 of Title 42.

+

Effective Date of 1958 Amendment

+

Section 403(b) of Pub. L. 85–840, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(1) Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply only with respect to individuals who die after the date of the enactment of this Act [August 28, 1958].

+

“(2) In the case of an individual who died after 1955 and on or before the date of the enactment of this Act [August 28, 1958], the amendment made by subsection (a) [amending this section] shall apply only if—

+

“(A) before January 1, 1960, there is filed a return (or amended return) of the tax imposed by chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 1401 et seq. of this title] for the taxable year ending as a result of his death, and

+

“(B) in any case where the return is filed solely for the purpose of reporting net earnings from self-employment resulting from the amendment made by subsection (a), the return is accompanied by the amount of tax attributable to such net earnings.

+

In any case described in the preceding sentence, no interest or penalty shall be assessed or collected on the amount of any tax due under chapter 2 of such Code solely by reason of the operation of section 1402(f) of such Code.”

+

Effective Date of 1957 Amendment

+

Section 4 of Pub. L. 85–239, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(a) Section 3 [set out below], and the amendments made by the first section of this Act [amending this section], shall apply with respect to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for months beginning after, and lump sum death payments under such title in the case of deaths occurring after, the date of the enactment of this Act [Aug. 30, 1957].

+

“(b) Notwithstanding subsection (a), in the case of any individual who—

+

“(1)(A) has remuneration which is deemed, by reason of section 3, to constitute remuneration for employment for purposes of title II of the Social Security Act [section 401 et seq. of Title 42], or

+

“(B) has income which constitutes net earnings from self-employment under such title by reason of the filing of a certificate pursuant to section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and

+

“(2) was entitled to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [August 1957],

+

section 3 [set out below] and the amendments made by the first section of this Act [amending this section] shall apply with respect to monthly insurance benefits under such title based on his wages and self-employment income only if he, or any other person entitled to monthly insurance benefits under such title on the basis of such wages and self-employment income, files, on or after the date of enactment of this Act [Aug. 30, 1957], an application for recomputation by reason of this Act. Such recomputation shall be made in the manner provided in title II of the Social Security Acts [section 401 et seq. of Title 42] as in effect at the time of the last previous computation or recomputation of such individual's primary insurance amount and as though the application therefor was filed in the month in which the application for such last previous computation or recomputation was filed. No recomputation under this subsection shall be regarded as a recomputation under section 215(f) of the Social Security Act [section 415(f) of Title 42]. Any such recomputation shall be effective for and after the twelfth month before the month in which the application therefor is filed, but in no case for any month which begins on or prior to the date of the enactment of this Act. Any such recomputation shall be effective only if it results in a higher primary insurance amount.

+

“(c) The preceding provisions of this section shall not render erroneous any monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act [August 1957] is enacted or any prior month.”

+

Section 5(c) of Pub. L. 85–239 provided that: “The amendments made by this section [amending this section and section 411 of Title 42] shall, except for purposes of section 203 of the Social Security Act [section 403 of title 42], apply only with respect to taxable years ending on or after December 31, 1957. For purposes of section 203 of the Social Security Act [section 403 of Title 42] (other than subsection (a)), such amendments shall apply only with respect to taxable years beginning after the month in which this Act is enacted [August 1957]. For purposes of subsection (a) of such section 203, such amendments shall apply only with respect to taxable years of the insured individual ending on or after December 31, 1957.”

+

Effective Date of 1956 Amendment

+

Amendment by section 201(e)(2), (f) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, amendment by section 201(i) of that act applicable with respect to taxable years ending on or after Dec. 31, 1956, amendment by section 201(e)(3) of that act applicable with respect to taxable years ending after 1954, and, except as provided in section 201(m)(2)(B) of that act, amendment by section 201(g) of that act applicable only with respect to taxable years ending after 1956, see section 201(m) of act Aug. 1, 1956, set out as a under section 3121 of this title.

+

Effective Date of 1954 Amendment

+

Section 201(d) of act Sept. 1, 1954, provided that: “The amendments made by subsections (a), (b) and (c) of this section [amending this section] shall be applicable only with respect to taxable years ending after 1954.”

+ + +

Limited Exemption for Canadian Ministers From Certain Self-Employment Tax Liability

+

Section 306 of Pub. L. 103–296 provided that:

+

“(a) In General.—Notwithstanding any other provision of law, if—

+

“(1) an individual performed services described in section 1402(c)(4) of the Internal Revenue Code of 1986 which are subject to tax under section 1401 of such Code,

+

“(2) such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act [42 U.S.C. 433] was in effect, and

+

“(3) such individual was required to pay contributions on the earnings from such services under the social insurance system of Canada,

+

then such individual may file a certificate under this section in such form and manner, and with such official, as may be prescribed in regulations issued under chapter 2 of such Code. Upon the filing of such certificate, notwithstanding any judgment which has been entered to the contrary, such individual shall be exempt from payment of such tax with respect to services described in paragraphs (1) and (2) and from any penalties or interest for failure to pay such tax or to file a self-employment tax return as required under section 6017 of such Code.

+

“(b) Period for Filing.—A certificate referred to in subsection (a) may be filed only during the 180-day period commencing with the date on which the regulations referred to in subsection (a) are issued.

+

“(c) Taxable Years Affected by Certificate.—A certificate referred to in subsection (a) shall be effective for taxable years ending after December 31, 1978, and before January 1, 1985.

+

“(d) Restriction on Crediting of Exempt Self-Employment Income.—In any case in which an individual is exempt under this section from paying a tax imposed under section 1401 of the Internal Revenue Code of 1986, any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act (42 U.S.C. 411(b)), and, if such individual's primary insurance amount has been determined under section 215 of such Act (42 U.S.C. 415), notwithstanding section 215(f)(1) of such Act, the Secretary of Health and Human Services (prior to March 31, 1995) or the Commissioner of Social Security (after March 30, 1995) shall recompute such primary insurance amount so as to take into account the provisions of this subsection. The recomputation under this subsection shall be effective with respect to benefits for months following approval of the certificate of exemption.”

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+ + +

Revocation of Exemption From Coverage by Clergymen; Procedure, Applicability, Etc.

+

Section 1704(b) of Pub. L. 99–514 provided that:

+

“(1) In general.—Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(2)(B) of this section, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Oct. 22, 1986], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of subtitle A of such Code), if such application is filed—

+

“(A) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [42 U.S.C. 402(a), 423] (without regard to section 202(j)(1) or 223(b) of such Act [42 U.S.C. 402(j)(1), 423(b)]), and

+

“(B) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act [Oct. 22, 1986].

+

Any such revocation shall be effective (for purposes of chapter 2 of subtitle A of the Internal Revenue Code of 1986 and title II of the Social Security Act [42 U.S.C. 401 et seq.]), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the Federal income tax return for the applicant's first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of subtitle A of such Code (notwithstanding paragraph (4) or (5) of section 1402(c) of such Code) but for the exemption under section 1402(e)(1) of such Code.

+

“(2) Effective date.—Paragraph (1) of this subsection shall apply with respect to service performed (to the extent specified in such paragraph) in taxable years ending on or after the date of the enactment of this Act [Oct. 22, 1986] and with respect to monthly insurance benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such paragraph) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”

+

Section 316 of Pub. L. 95–216, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(a) Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], any exemption which has been received under section 1402(e)(1) of such Code, by a duly ordained, commissioned, or licensed minister of a church or a Christian Science practitioner, and which is effective for the taxable year in which this Act [Pub. L. 95–216, enacted Dec. 20, 1977] is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of such Code [this chapter]), if such application is filed—

+

“(1) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [section 402(a) or 423 of Title 42, The Public Health and Welfare] (without regard to section 202(j)(1) or 223(b) of such Act [section 402(j)(1) or 423(b) of Title 42]), and

+

“(2) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act [Dec. 20, 1977].

+

Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 [this chapter] and title II of the Social Security Act [section 401 et seq. of Title 42]), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the applicant's first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code [this chapter] (notwithstanding section 1402(c)(4) or (c)(5) of such Code) except for the exemption under section 1402(e)(1) of such Code.

+

“(b) Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years ending on or after the date of the enactment of this Act [Dec. 20, 1977], and with respect to monthly insurance benefits payable under title II of the Social Security Act [section 401 et seq. of Title 42] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is filed (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”

+

Election of Exemption of Fees From Coverages Self-Employment Income

+

Section 122(c)(2) of Pub. L. 90–248 authorized any individual affected by the amendments made by Pub. L. 90–248 to subsecs. (c)(1), (2)(E) of this section and section 411(c)(1), (2)(E) of Title 42, The Public Health and Welfare, to make an irrevocable election not to have such amendments apply to fees received in 1968 and every year thereafter if he filed, on or before the due date of his income tax return for 1968, with the Secretary of the Treasury, a certificate of election of exemption from such amendments.

+

Time for Claim for Refund or Credit of Overpayment; Disallowance of Interest

+

Section 501(c) of Pub. L. 90–248 authorized the payment of a refund or credit of any overpayment resulting from the amendment of subsec. (h)(2), relating to the filing of applications under this section, by section 501(a) of Pub. L. 90–248 if the claim therefore was filed on or before Dec. 31, 1968.

+

Refund or Credit on Claims for Overpayment Filed Before April 15, 1966, by Members of Religious Groups Opposed to Insurance

+

Section 319(f) of Pub. L. 89–97 authorized the payment of a refund or credit of any overpayment resulting from the amendments made to sections 402, 411, and 1402 of this title by Pub. L. 89–97, if the claim therefore is filed on or before Apr. 15, 1966.

+

Computation of Interest or Assessment of Penalties on Self-Employment Taxes Payable by Ministers, Members of Religious Orders, and Christian Science Practitioners

+

Section 331(b) of Pub. L. 89–97 established, for purposes of computing interest, Apr. 15, 1967, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before Jan. 1, 1966 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(5) of this section, which was struck out by section 115(b)(2) of Pub. L. 90–248.

+

Computation of Interest or Assessment of Penalties on Self-Employment Taxes Payable by Ministers, Members of Religious Orders, and Christian Science Practitioners

+

Section 101(d) of Pub. L. 86–778 established, for purposes of computing interest, Apr. 15, 1962, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before 1959 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(3)(B) or (5) of this section.

+

Section 1(c) of Pub. L. 85–239 established the due date, for purposes of computing interest, for the payment of taxes, where a certificate had been filed under subsec. (e)(3)(A) or (B) of this section after the due date of a return for any taxable year.

+

Remuneration Deemed Net Earnings From Self-Employment and not Remuneration for Employment

+

Section 105(c)(2) of Pub. L. 86–778, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute net earnings from self-employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402(g) of the Internal Revenue Code of 1986, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210(a)(8)(B) of the Social Security Act [section 410(a)(18)(B)(ii), (iii) of Title 42], to have become an employee of such organization (or to have become a member of such group) on such day.”

+

Remuneration Paid to Ministers, Members of Religious Orders, and Christian Science Practitioners in 1955 and 1956 Deemed Remuneration for Employment for Purposes of Social Security Benefits

+

Section 3 of Pub. L. 85–239, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Remuneration which is deemed under section 1402(e)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute remuneration for employment shall also be deemed, notwithstanding sections 210(a)(8)(A) and 211(c) of the Social Security Act [sections 410(a)(8)(A) and 411(c) of Title 42, The Public Health and Welfare], to constitute remuneration for employment (and not net earnings from self-employment) for purposes of title II of such Act [section 401 et seq. of Title 42].” See section 4 of Pub. L. 85–239, set out as an Effective Date of 1957 Amendment note above.

+

Monthly Benefits and Lump-Sum Death Payments Under Social Security Act

+

Section 105(d)(2) of Pub. L. 86–778, set out as an Effective Date of 1960 Amendment note under section 3121 of this title, provided that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for September 1960 or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of section 105 or the amendments made by such subsections [adding subsec. (g) to this section and enacting notes under this section and section 3121 of this title], and no lump-sum death payment under title II of the Social Security Act shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to Sept. 13, 1960.

+ + +

Cross References

+

Abatements, credits, and refunds, income tax withheld, see section 6414 of this title.

+

Applicability of revenue laws, see section 7851 of this title.

+

Foreign tax-exempt organizations, see section 1443 of this title.

+

Mitigation of effect of limitations in case of related taxes under different chapters, see section 6521 of this title.

+

Publicity of returns and lists of taxpayers, see section 6103 of this title.

+

Tax on nonresident alien individuals, see section 871 of this title.

+

Tax withheld at source on nonresident aliens and foreign corporations, see section 33 of this title.

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 32, 162, 219, 401, 879, 981, 2032A, 3121, 3127, 6103, 6521, 6654 of this title; title 42 sections 401, 402, 411, 430.

+ + +

1 So in original.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_409.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_409.html new file mode 100644 index 00000000..d88825d3 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_409.html @@ -0,0 +1,348 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 1994 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 6 - THE CHILDREN'S BUREAU
+SUBCHAPTER II_2 - SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 409 - Wages” defined
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§409. “Wages” defined

+ + +

(a) In general

+

For the purposes of this subchapter, the term “wages” means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include—

+

(1)(A) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $3,600 with respect to employment has been paid to an individual during any calendar year prior to 1955, is paid to such individual during such calendar year;

+

(B) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,200 with respect to employment has been paid to an individual during any calendar year after 1954 and prior to 1959, is paid to such individual during such calendar year;

+

(C) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,800 with respect to employment has been paid to an individual during any calendar year after 1958 and prior to 1966, is paid to such individual during such calendar year;

+

(D) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $6,600 with respect to employment has been paid to an individual during any calendar year after 1965 and prior to 1968, is paid to such individual during such calendar year;

+

(E) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $7,800 with respect to employment has been paid to an individual during any calendar year after 1967 and prior to 1972, is paid to such individual during such calendar year;

+

(F) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $9,000 with respect to employment has been paid to an individual during any calendar year after 1971 and prior to 1973, is paid to such individual during any such calendar year;

+

(G) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $10,800 with respect to employment has been paid to an individual during any calendar year after 1972 and prior to 1974, is paid to such individual during such calendar year;

+

(H) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $13,200 with respect to employment has been paid to an individual during any calendar year after 1973 and prior to 1975, is paid to such individual during such calendar year;

+

(I) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 430 of this title) with respect to employment has been paid to an individual during any calendar year after 1974 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;

+

(2) The amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of (A) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents, this clause shall exclude from the term “wages” only payments which are received under a workmen's compensation law), or (B) medical or hospitalization expenses in connection with sickness or accident disability, or (C) death, except that this subsection does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee under the Internal Revenue Code of 1986;

+

(3) Any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer;

+

(4) Any payment made to, or on behalf of, an employee or his beneficiary (A) from or to a trust exempt from tax under section 165(a) of the Internal Revenue Code of 1939 at the time of such payment or, in the case of a payment after 1954, under sections 401 and 501(a) of the Internal Revenue Code of 1954 or the Internal Revenue Code of 1986, unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust, or (B) under or to an annuity plan which, at the time of such payment, meets the requirements of section 165(a)(3), (4), (5), and (6) of the Internal Revenue Code of 1939 or, in the case of a payment after 1954 and prior to 1963, the requirements of section 401(a)(3), (4), (5), and (6) of the Internal Revenue Code of 1954, or (C) under or to an annuity plan which, at the time of any such payment after 1962, is a plan described in section 403(a) of the Internal Revenue Code of 1986, or (D) under or to a bond purchase plan which, at the time of any such payment after 1962, is a qualified bond purchase plan described in section 405(a) of the Internal Revenue Code of 1954 (as in effect before July 18, 1984), or (E) under or to an annuity contract described in section 403(b) of the Internal Revenue Code of 1986, other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement (whether evidenced by a written instrument or otherwise), or (F) under or to an exempt governmental deferred compensation plan (as defined in section 3121(v)(3) of such Code), or (G) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this subsection to take into account some portion or all of the increase in the cost of living (as determined by the Secretary of Labor) since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(2)(B)(ii)], or (H) under a simplified employee pension (as defined in section 408(k)(1) of such Code), other than any contributions described in section 408(k)(6) of such Code, or (I) under a cafeteria plan (within the meaning of section 125 of the Internal Revenue Code of 1986) if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received;

+

(5) The payment by an employer (without deduction from the remuneration of the employee)—

+

(A) of the tax imposed upon an employee under section 3101 of the Internal Revenue Code of 1986, or

+

(B) of any payment required from an employee under a State unemployment compensation law,

+
+

with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;

+

(6)(A) Remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business or for domestic service in a private home of the employer;

+

(B) Cash remuneration paid by an employer in any calendar year to an employee for domestic service in a private home of the employer (including domestic service described in section 410(f)(5) of this title), if the cash remuneration paid in such year by the employer to the employee for such service is less than the applicable dollar threshold (as defined in section 3121(x) of the Internal Revenue Code of 1986) for such year;

+

(C) Cash remuneration paid by an employer in any calendar year to an employee for service not in the course of the employer's trade or business, if the cash remuneration paid in such year by the employer to the employee for such service is less than $100. As used in this paragraph, the term “service not in the course of the employer's trade or business” does not include domestic service in a private home of the employer and does not include service described in section 410(f)(5) of this title;

+

(7)(A) Remuneration paid in any medium other than cash for agricultural labor;

+

(B) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless—

+

(i) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or

+

(ii) the employer's expenditures for agricultural labor in such year equal or exceed $2,500,

+
+

except that clause (ii) shall not apply in determining whether remuneration paid to an employee constitutes “wages” under this section if such employee (I) is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment, (II) commutes daily from his permanent residence to the farm on which he is so employed, and (III) has been employed in agriculture less than 13 weeks during the preceding calendar year;

+

(8) Remuneration paid by an employer in any year to an employee for service described in section 410(j)(3)(C) of this title (relating to home workers), if the cash remuneration paid in such year by the employer to the employee for such service is less than $100;

+

(9) Remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code);

+

(10)(A) Tips paid in any medium other than cash;

+

(B) Cash tips received by an employee in any calendar month in the course of his employment by an employer unless the amount of such cash tips is $20 or more;

+

(11) Any payment or series of payments by an employer to an employee or any of his dependents which is paid—

+

(A) upon or after the termination of an employee's employment relationship because of (A) 1 death, or (B) 1 retirement for disability, and

+

(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),

+
+

other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;

+

(12) Any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;

+

(13) Any payment made by an employer to an employee, if at the time such payment is made such employee is entitled to disability insurance benefits under section 423(a) of this title and such entitlement commenced prior to the calendar year in which such payment is made, and if such employee did not perform any services for such employer during the period for which such payment is made;

+

(14)(A) Remuneration paid by an organization exempt from income tax under section 501 of the Internal Revenue Code of 1986 in any calendar year to an employee for service rendered in the employ of such organization, if the remuneration paid in such year by the organization to the employee for such service is less than $100;

+

(B) Any contribution, payment, or service, provided by an employer which may be excluded from the gross income of an employee, his spouse, or his dependents, under the provisions of section 120 of the Internal Revenue Code of 1986 (relating to amounts received under qualified group legal services plans);

+

(15) Any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129 of the Internal Revenue Code of 1986;

+

(16) The value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119 of the Internal Revenue Code of 1986;

+

(17) Any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 74(c), 117, or 132 of the Internal Revenue Code of 1986; or

+

(18) Remuneration consisting of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights).

+

(b) Regulations providing exclusions from term

+

Nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1986 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this subchapter.

+

(c) Individuals performing domestic services

+

For purposes of this subchapter, in the case of domestic service described in subsection (a)(6)(B) of this section, any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this subchapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(6)(B) of this section.

+

(d) Members of uniformed services

+

For purposes of this subchapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410(l)(1) of this title are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual's remuneration for such service only (1) his basic pay as described in chapter 3 and section 1009 of title 37 in the case of an individual performing service to which subparagraph (A) of such section 410(l)(1) of this title applies, or (2) his compensation for such service as determined under section 206(a) of title 37 in the case of an individual performing service to which subparagraph (B) of such section 410(l)(1) of this title applies.

+

(e) Peace Corps volunteers

+

For purposes of this subchapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.], to which the provisions of section 410(o) of this title are applicable, (1) the term “wages” shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service only amounts certified as payable pursuant to section 5(c) or 6(1) of the Peace Corps Act [22 U.S.C. 2504(c) or 2505(1)], and (2) any such amount shall be deemed to have been paid to such individual at the time the service, with respect to which it is paid, is performed.

+

(f) Tips

+

For purposes of this subchapter, tips received by an employee in the course of his employment shall be considered remuneration for employment. Such remuneration shall be deemed to be paid at the time a written statement including such tips is furnished to the employer pursuant to section 6053(a) of the Internal Revenue Code of 1986 or (if no statement including such tips is so furnished) at the time received.

+

(g) Members of religious orders

+

For purposes of this subchapter, in any case where an individual is a member of a religious order (as defined in section 3121(r)(2) of the Internal Revenue Code of 1986) performing service in the exercise of duties required by such order, and an election of coverage under section 3121(r) of such Code is in effect with respect to such order or with respect to the autonomous subdivision thereof to which such member belongs, the term “wages” shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service the fair market value of any board, lodging, clothing, and other perquisites furnished to such member by such order or subdivision thereof or by any other person or organization pursuant to an agreement with such order or subdivision, except that the amount included as such individual's remuneration under this paragraph shall not be less than $100 a month.

+

(h) Retired justices and judges

+

For purposes of this subchapter, in the case of an individual performing service under the provisions of section 294 of title 28 (relating to assignment of retired justices and judges to active duty), the term “wages” shall not include any payment under section 371(b) of such title 28 which is received during the period of such service.

+

(i) Employer contributions under sections 401(k) and 414(h)(2) of Internal Revenue Code

+

Nothing in any of the foregoing provisions of this section (other than subsection (a) of this section) shall exclude from the term “wages”—

+

(1) Any employer contribution under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1986) to the extent not included in gross income by reason of section 402(a)(8) of such Code, or

+

(2) Any amount which is treated as an employer contribution under section 414(h)(2) of such Code where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise).

+

(j) Amounts deferred under nonqualified deferred compensation plans

+

Any amount deferred under a nonqualified deferred compensation plan (within the meaning of section 3121(v)(2)(C) of the Internal Revenue Code of 1986) shall be taken into account for purposes of this subchapter as of the later of when the services are performed, or when there is no substantial risk of forfeiture of the rights to such amount. Any amount taken into account as wages by reason of the preceding sentence (and the income attributable thereto) shall not thereafter be treated as wages for purposes of this subchapter.

+

(k) “National average wage index” and “deferred compensation amount” defined

+

(1) For purposes of sections 403(f)(8)(B)(ii), 413(d)(2)(B), 415(a)(1)(B)(ii), 415(a)(1)(C)(ii), 415(a)(1)(D), 415(b)(3)(A)(ii), 415(i)(1)(E), 415(i)(2)(C)(ii), 424a(f)(2)(B), and 430(b)(2) (and 430(b)(2) of this title as in effect immediately prior to the enactment of the Social Security Amendments of 1977), the term ‘national average wage index’ for any particular calendar year means, subject to regulations of the Commissioner of Social Security under paragraph (2), the average of the total wages for such particular calendar year.

+

(2) The Commissioner of Social Security shall prescribe regulations under which the national average wage index for any calendar year shall be computed—

+

(A) on the basis of amounts reported to the Secretary of the Treasury or his delegate for such year,

+

(B) by disregarding the limitation on wages specified in subsection (a)(1) of this section,

+

(C) with respect to calendar years after 1990, by incorporating deferred compensation amounts and factoring in for such years the rate of change from year to year in such amounts, in a manner consistent with the requirements of section 10208 of the Omnibus Budget Reconciliation Act of 1989, and

+

(D) with respect to calendar years before 1978, in a manner consistent with the manner in which the average of the total wages for each of such calendar years was determined as provided by applicable law as in effect for such years.

+
+

(3) For purposes of this subsection, the term “deferred compensation amount” means—

+

(A) any amount excluded from gross income under chapter 1 of the Internal Revenue Code of 1986 by reason of section 402(a)(8),2 402(h)(1)(B), or 457(a) of such Code or by reason of a salary reduction agreement under section 403(b) of such Code,

+

(B) any amount with respect to which a deduction is allowable under chapter 1 of such Code by reason of a contribution to a plan described in section 501(c)(18) of such Code, and

+

(C) to the extent provided in regulations of the Commissioner of Social Security, deferred compensation provided under any arrangement, agreement, or plan referred to in subsection (i) or (j) of this section.

+ + +

(Aug. 14, 1935, ch. 531, title II, §209, 49 Stat. 625; Aug. 10, 1939, ch. 666, title II, §201, 53 Stat. 1362, 1373; Mar. 24, 1943, ch. 26, §1(b)(2), 57 Stat. 47; Apr. 4, 1944, ch. 161, §2, 58 Stat. 188; Oct. 23, 1945, ch. 433, §7(b), 59 Stat. 548; Dec. 29, 1945, ch. 652, title I, §5(a), 59 Stat. 671; Aug. 10, 1946, ch. 951, title IV, §§407(a), 408(a), 409(a), 410, 411, 414, 60 Stat. 988, 989, 990; Apr. 20, 1948, ch. 222, §1(a), 62 Stat. 195; Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492; Sept. 1, 1954, ch. 1206, title I, §§101(a)(1)–(3), 104(a), 68 Stat. 1052, 1078; Aug. 1, 1956, ch. 836, title I, §105(a), 70 Stat. 828; Aug. 1, 1956, ch. 837, title IV, §401, 70 Stat. 869; Aug. 27, 1958, Pub. L. 85–786, §1, 72 Stat. 938; Aug. 28, 1958, Pub. L. 85–840, title I, §102(a), 72 Stat. 1019; Sept. 13, 1960, Pub. L. 86–778, title I, §103(j)(2)(C), (F), 74 Stat. 937, 938; June 30, 1961, Pub. L. 87–64, title I, §102(c)(3)(A), 75 Stat. 134; Sept. 22, 1961, Pub. L. 87–293, title II, §202(b)(2), 75 Stat. 626; Feb. 26, 1964, Pub. L. 88–272, title II, §220(c)(3), 78 Stat. 63; Oct. 13, 1964, Pub. L. 88–650, §4(a), 78 Stat. 1077; July 30, 1965, Pub. L. 89–97, title III, §§313(a), 320(a)(1), 79 Stat. 382, 393; Jan. 2, 1968, Pub. L. 90–248, title I, §108(a)(1), title V, §504(c), 81 Stat. 834, 935; Mar. 17, 1971, Pub. L. 92–5, title II, §203(a)(1), 85 Stat. 10; July 1, 1972, Pub. L. 92–336, title II, §203(a)(1), 86 Stat. 417; Oct. 30, 1972, Pub. L. 92–603, title I, §§104(g), 122(a), 123(c)(1), 138(a), 86 Stat. 1341, 1354, 1356, 1365; July 9, 1973, Pub. L. 93–66, title II, §203(a)(1), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93–233, §5(a)(1), 87 Stat. 953; Dec. 20, 1977, Pub. L. 95–216, title III, §351(a)(1)–(3)(A), 91 Stat. 1549; Oct. 17, 1978, Pub. L. 95–472, §3(c), 92 Stat. 1333; Nov. 6, 1978, Pub. L. 95–600, title I, §164(b)(4), 92 Stat. 2814; Dec. 5, 1980, Pub. L. 96–499, title XI, §1141(a)(2), 94 Stat. 2693; Aug. 13, 1981, Pub. L. 97–34, title I, §124(e)(2)(B), 95 Stat. 201; Dec. 29, 1981, Pub. L. 97–123, §3(a), 95 Stat. 1662; Apr. 20, 1983, Pub. L. 98–21, title I, §101(c)(1), title III, §§324(c)(1)–(3), 327(a)(2), (b)(2), 328(b), 97 Stat. 70, 124, 125, 127, 128; July 18, 1984, Pub. L. 98–369, div. A, title IV, §491(d)(39), title V, §531(d)(1)(B), div. B, title VI, §§2661(i), 2663(a)(6), 98 Stat. 851, 884, 1157, 1162; Apr. 7, 1986, Pub. L. 99–272, title XII, §12112(a), 100 Stat. 288; Oct. 22, 1986, Pub. L. 99–514, title I, §122(e)(5), title XI, §1151(d)(2)(C), 100 Stat. 2112, 2505; Dec. 22, 1987, Pub. L. 100–203, title IX, §§9001(a)(2), 9002(a), 9003(a)(1), 101 Stat. 1330–286, 1330–287; Nov. 10, 1988, Pub. L. 100–647, title I, §§1001(g)(4)(C), 1011(f)(8), 1011B(a)(22)(E), (23)(B), title III, §3043(a), title VIII, §8017(a), 102 Stat. 3352, 3463, 3486, 3641, 3793; Nov. 8, 1989, Pub. L. 101–140, title II, §203(a)(2), 103 Stat. 830; Dec. 19, 1989, Pub. L. 101–239, title X, §10208(a), (d)(1), 103 Stat. 2476, 2479; Nov. 5, 1990, Pub. L. 101–508, title V, §5130(a)(5), 104 Stat. 1388–289; Aug. 15, 1994, Pub. L. 103–296, title I, §107(a)(4), title III, §321(c)(4), (e)(1), 108 Stat. 1478, 1538, 1539; Oct. 22, 1994, Pub. L. 103–387, §2(a)(2)(A), 108 Stat. 4072.)

+ + + +

References in Text

+

Section 165 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4)(A), (B), was a part of chapter 1 of the 1939 Code, and was repealed by section 7851(a)(1)(A), (3) of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). Internal Revenue Code of 1954 redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.

+

Section 405(a) of the Internal Revenue Code of 1954, referred to in subsec. (a)(4)(D), was repealed by Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848.

+

For provision deeming a reference in other laws to a provision of the 1939 Code as a reference to the corresponding provisions of the 1986 Code, see section 7852(b) of the 1986 Code. For table of comparisons of the 1939 Code to the 1986 Code, see table preceding section 1 of Title 26, Internal Revenue Code. The Internal Revenue Code of 1986 is classified generally to Title 26.

+

Internal Revenue Code of 1954, referred to in text, redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.

+

Internal Revenue Code of 1986, referred to in text, is classified to Title 26.

+

The Peace Corps Act, referred to in subsec. (e), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, as amended, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+

The enactment of the Social Security Amendments of 1977, referred to in subsec. (k)(1), means the enactment of Pub. L. 95–216, which was approved Dec. 20, 1977.

+

Section 10208 of the Omnibus Budget Reconciliation Act of 1989, referred to in subsec. (k)(2)(C), is section 10208 of Pub. L. 101–239, title X, Dec. 19, 1989, 103 Stat. 2476, which amended this section, sections 403, 413, 415, 417, 418, 424a, and 430 of this title, section 206 of Title 29, Labor, and section 231 of Title 45, Railroads, and enacted provisions set out as a note under section 430 of this title.

+

Section 402 of the Internal Revenue Code of 1986, referred to in subsec. (k)(3)(A), was amended by Pub. L. 102–318, §521, and, as so amended, provisions formerly contained in section 402(a)(8) are contained in section 402(e)(3).

+ + +

Amendments

+

1994—Subsec. (a)(4)(A). Pub. L. 103–296, §321(c)(4)(A), substituted “Internal Revenue Code of 1954 or the Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

+

Subsec. (a)(4)(C), (E), (5)(A). Pub. L. 103–296, §321(c)(4)(B)(i), (ii), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(6)(B). Pub. L. 103–387 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this paragraph, the term ‘domestic service in a private home of the employer’ does not include service described in section 410(f)(5) of this title;”.

+

Subsecs. (a)(14)(A), (B), (15) to (17), (b), (f), (g), (i)(1), (j). Pub. L. 103–296, §321(c)(4)(B)(iii)–(vi), (C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (k). Pub. L. 103–296, §321(e)(1), added par. (1) and struck out former par. (1) which defined “deemed average total wages”, added par. (2), and redesignated former par. (2) as (3) and in introductory provisions of par. (3) substituted “this subsection” for “paragraph (1)”.

+

Pub. L. 103–296, §107(a)(4), in subsec. (k) as amended by Pub. L. 103–296, §321(e)(1), substituted “Commissioner of Social Security” for “Secretary” in par. (1), in introductory provisions of par. (2), and in par. (3)(C).

+

1990—Subsec. (a)(7)(B). Pub. L. 101–508 substituted “clause (ii)” for “subparagraph (B)” in concluding provisions.

+

1989—Subsec. (a). Pub. L. 101–239, §10208(d)(1)(A)–(K), inserted “(a)” at beginning of text and in subsec. (a) as so designated, redesignated, respectively, former subsec. (a)(1) to (9) as par. (1)(A) to (I), former subsec. (b)(1) to (3) as par. (2)(A) to (C), former subsec. (d) as par. (3), former subsec. (e)(1) to (9) as par. (4)(A) to (I), former subsec. (f)(1) and (2) as par. (5)(A) and (B), former subsec. (g)(1) to (3) as par. (6)(A) to (C), former subsec. (h)(1), (2)(A) and (B), and (i) to (iii) as par. (7)(A), (B)(i) and (ii), and (I) to (III), former subsecs. (j) and (k) as pars. (8) and (9), former subsec. (l)(1) and (2) as par. (10)(A) and (B), former subsec. (m)(1) and (2) as par. (11)(A) and (B), former subsecs. (n) and (o) as pars. (12) and (13), former subsec. (p)(1) and (2) as par. (14)(A) and (B), and former subsecs. (q) to (t) as pars. (15) to (18).

+

Subsec. (b). Pub. L. 101–239, §10208(d)(1)(L), designated par. beginning with “Nothing in the regulations” as subsec. (b). Former subsec. (b) redesignated subsec. (a)(2).

+

Subsec. (c). Pub. L. 101–239, §10208(d)(1)(M), designated par. beginning with “For purposes of this subchapter, in the case of domestic service” as subsec. (c) and substituted “subsection (a)(6)(B)” for “subsection (g)(2)” in two places.

+

Subsec. (d). Pub. L. 101–239, §10208(d)(1)(N), designated par. beginning with “For purposes of this subchapter, in the case of an individual performing service, as a member” as subsec. (d) and substituted “subsection (a)(1)” for “subsection (a)” in introductory provisions. Former subsec. (d) redesignated subsec. (a)(3).

+

Subsecs. (e) to (h). Pub. L. 101–239, §10208(d)(1)(O)–(R), designated pars. beginning with “For purposes of this subchapter, in the case of an individual performing service, as a volunteer”, “For purposes of this subchapter, tips received”, “For purposes of this subchapter, in any case where”, and “For purposes of this subchapter, in the case of an individual performing service under the provisions”, as subsecs. (e) to (h), respectively. Former subsecs. (e) to (h) redesignated subsec. (a)(4) to (7), respectively.

+

Subsec. (i). Pub. L. 101–239, §10208(d)(1)(S), designated par. beginning with “Nothing in any of the foregoing” as subsec. (i).

+

Pub. L. 101–140 amended cls. (2) and (3) of next to last indented par. of closing provisions [now subsec. (i)] to read as if amendment by Pub. L. 100–647, §1011B(a)(22)(E), had not been enacted, see 1988 Amendment note below.

+

Subsec. (j). Pub. L. 101–239, §10208(d)(1)(T), designated par. beginning with “Any amount deferred” as subsec. (j). Former subsec. (j) redesignated subsec. (a)(8).

+

Subsec. (k). Pub. L. 101–239, §10208(a), added subsec. (k).

+

1988—Pub. L. 100–647, §1011B(a)(22)(E), in next to last indented par. of closing provisions, substituted “, or” for period at end of cl. (2) and added cl. (3).

+

Subsec. (e)(8). Pub. L. 100–647, §1011(f)(8), amended cl. (8) generally. Prior to amendment, cl. (8) read as follows: “under a simplified employee pension (as defined in section 408(k) of the Internal Revenue Code of 1986) if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219(b)(2) of such Code for such payment,”.

+

Subsec. (e)(9). Pub. L. 100–647, §1011B(a)(23)(B), inserted “if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that (if section 125 applied for purposes of this section) section 125 would not treat any wages as constructively received” after “1986)”.

+

Subsec. (h)(2). Pub. L. 100–647, §8017(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (A) the cash remuneration paid in such year by the employer to the employee for such labor is $150 or more, or (B) the employer's expenditures for agricultural labor in such year equal or exceed $2,500;”.

+

Subsec. (k). Pub. L. 100–647, §1001(g)(4)(C), substituted “section 217 of the Internal Revenue Code of 1986 (determined without regard to section 274(n) of such Code)” for “section 217 of the Internal Revenue Code of 1954”.

+

Subsec. (t). Pub. L. 100–647, §3043(a), added subsec. (t).

+

1987—Pub. L. 100–203, §9001(a)(2), in second indented par. of closing provisions, substituted “only (1) his basic pay as described in chapter 3 and section 1009 of title 37 in the case of an individual performing service to which subparagraph (A) of such section 410(l)(1) of this title applies, or (2) his compensation for such service as determined under section 206(a) of title 37 in the case of an individual performing service to which subparagraph (B) of such section 410(l)(1) of this title applies.” for “only his basic pay as described in chapter 3 and section 1009 of title 37.”

+

Subsec. (b)(3). Pub. L. 100–203, §9003(a)(1), substituted “death, except that this subsection does not apply to a payment for group-term life insurance to the extent that such payment is includible in the gross income of the employee under the Internal Revenue Code of 1986” for “death”.

+

Subsec. (h)(2)(B). Pub. L. 100–203, §9002(a), added cl. (B) and struck out former cl. (B) which read as follows: “the employee performs agricultural labor for the employer on twenty days or more during such year for cash remuneration computed on a time basis;”.

+

1986—Subsec. (e). Pub. L. 99–514, §1151(d)(2)(C), added cl. (9).

+

Subsec. (s). Pub. L. 99–514, §122(e)(5), substituted “74(c), 117, or” for “117 or”.

+

Pub. L. 99–272 in third to last undesignated paragraph, substituted “shall not include” for “shall, subject to the provisions of subsection (a) of this section, include”.

+

1984—Pub. L. 98–369, §531(d)(1)(B)(i), inserted in introductory text “(including benefits)” before “paid in any medium”.

+

Subsec. (a)(5) to (9). Pub. L. 98–369, §2663(a)(6)(A)(i), realigned margins of pars. (5) to (9).

+

Subsec. (e). Pub. L. 98–369, §2663(a)(6)(A)(v), realigned margin of subsec. (e).

+

Subsec. (e)(4). Pub. L. 98–369, §491(d)(39), inserted “(as in effect before July 18, 1984)” after “section 405(a) of the Internal Revenue Code of 1954”.

+

Subsec. (e)(7). Pub. L. 98–369, §2661(i)(1), struck out the semicolon after “Act of 1974”.

+

Subsecs. (f), (k) to (p). Pub. L. 98–369, §2663(a)(6)(A)(v), realigned margins of subsecs. (f) and (k) to (p).

+

Subsec. (p). Pub. L. 98–369, §2663(a)(6)(A)(ii)–(iv), redesignated the subsec. (p) enacted by Pub. L. 95–216 as par. (1) and the subsec. (p) enacted by Pub. L. 95–472 as par. (2), and substituted a semicolon for a period in par. (1) as so redesignated.

+

Subsecs. (q), (r). Pub. L. 98–369, §2663(a)(6)(A)(v), realigned margins of subsecs. (q) and (r).

+

Subsec. (s). Pub. L. 98–369, §531(d)(1)(B)(ii), added subsec. (s).

+

Pub. L. 98–369, §2663(a)(6)(B), in undesignated par. relating to the meaning of “wages” in the case of a member of a uniformed service to which section 410(l)(1) of this title is applicable, substituted “chapter 3 and section 1009 of title 37” for “section 102(10) of the Servicemen's and Veterans’ Survivor Benefits Act”.

+

Pub. L. 98–369, §2661(i)(2), in undesignated par. relating to employer contributions as not being excluded from “wages”, inserted “where the pickup referred to in such section is pursuant to a salary reduction agreement (whether evidenced by a written instrument or otherwise)”.

+

1983—Subsec. (b). Pub. L. 98–21, §324(c)(3)(A), struck out cl. (1) which read “retirement”, and redesignated cls. (2) to (4) as (1) to (3), respectively.

+

Subsec. (c). Pub. L. 98–21, §324(c)(3)(B), struck out subsec. (c) which related to any payment made to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of retirement.

+

Subsec. (e)(5) to (7). Pub. L. 98–21, §324(c)(2), added cls. (5) to (7).

+

Subsec. (e)(8). Pub. L. 98–21, §328(b), added cl. (8).

+

Subsec. (i). Pub. L. 98–21, §324(c)(3)(B), struck out subsec. (i) which related to any payment (other than vacation or sick pay) made to an employee after the month in which he attained age 62, if he did not work for the employer in the period for which such payment was made, and provided for this subsection that “sick pay” included remuneration for service in the employ of a State, a political subdivision (as defined in section 418(b)(2) of this title) of a State, or an instrumentality of two or more States, paid to an employee thereof for a period during which he was absent from work because of sickness.

+

Subsec. (m)(1)(C). Pub. L. 98–21, §324(c)(3)(C), struck out subpar. (C) which related to retirement after attaining an age specified in the plan referred to in par. (2) or in a pension plan of the employer.

+

Subsec. (r). Pub. L. 98–21, §327(a)(2), added subsec. (r).

+

Pub. L. 98–21, §327(b)(2), inserted, immediately following subsec. (r), provision that nothing in the regulations prescribed for purposes of chapter 24 of the Internal Revenue Code of 1954 (relating to income tax withholding) which provides an exclusion from “wages” as used in such chapter shall be construed to require a similar exclusion from “wages” in the regulations prescribed for purposes of this subchapter.

+

Pub. L. 98–21, §324(c)(1), inserted, at end of section, two undesignated pars. specifying the inclusion of certain employer contributions as “wages” and directing that any amount deferred under a nonqualified deferred compensation plan be taken into account under certain conditions but not treated as wages thereafter for purposes of this subchapter.

+

Pub. L. 98–21, §101(c)(1), inserted, at end of section, undesignated par. defining “wages” for purposes of this subchapter in the case of an individual performing service under provisions of section 294 of title 28 (relating to assignment of retired justices and judges to active duty) to include payments under section 371(b) of title 28 that is received during the period of such service.

+

1981—Subsec. (b)(2). Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents, this clause shall exclude from the term ‘wages’ only payments which are received under a workmen's compensation law)” after “sickness or accident disability”.

+

Subsec. (q). Pub. L. 97–34 substituted “section 127 or 129” for “section 127”.

+

1980—Subsec. (f). Pub. L. 96–499 substituted “section 3101 of the Internal Revenue Code of 1954” for “section 1400 of the Internal Revenue Code of 1939” in subpar. (1) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor”.

+

1978—Subsec. (p). Pub. L. 95–472 added a second subsec. (p).

+

Subsec. (q). Pub. L. 95–600 added subsec. (q).

+

1977—Subsecs. (g)(3), (j). Pub. L. 95–216, §351(a)(1), (2), substituted “year” for “quarter” wherever appearing and “$100” for “$50”.

+

Subsec. (n). Pub. L. 95–216, §351(a)(3)(A), struck out “or” after “such employee died”.

+

Subsec. (o). Pub. L. 95–216, §351(a)(3)(A), substituted “payment is made; or” for “payment is made.”.

+

Subsec. (p). Pub. L. 95–216, §351(a)(3)(A), added subsec. (p).

+

1973—Subsec. (a)(8). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a)(6). Pub. L. 92–336, §203(a)(1)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (a)(7) to (9). Pub. L. 92–336, §203(a)(1)(B), added pars. (7) to (9).

+

Subsec. (i). Pub. L. 92–603, §104(g), struck out “(if a woman) and age 65 (if a man)” after “attains age 62”.

+

Subsec. (n). Pub. L. 92–603, §122(a), added subsec. (n).

+

Subsec. (o). Pub. L. 92–603, §138(a), added subsec. (o).

+

Pub. L. 92–603, §123(c)(1), added par. at end defining “wages” in the case of members of a religious order when an election under section 3121(r) of the Internal Revenue Code of 1954 is in effect.

+

1971—Subsec. (a)(5). Pub. L. 92–5, §203(a)(1)(A), inserted “and prior to 1972” after “1967”.

+

Subsec. (a)(6). Pub. L. 92–5, §203(a)(i)(B), added par. (6).

+

1968—Subsec. (a)(4), (5). Pub. L. 90–248, §108(a)(1)(A), (B), inserted “and prior to 1968” after “1965” and added par. (5), respectively.

+

Subsec. (m). Pub. L. 90–248, §504(c), added subsec. (m).

+

1965—Subsec. (a)(3). Pub. L. 89–97, §320(a)(1)(A), inserted “and prior to 1966” after “1958”.

+

Subsec. (a)(4). Pub. L. 89–97, §320(a)(1)(B), added par. (4).

+

Subsec. (l). Pub. L. 89–97, §313(a)(1), added subsec. (l).

+

Pub. L. 89–97, §313(a)(2), added paragraph at end providing that tips be considered remuneration and that such remuneration be deemed paid as of the filing of a written statement or as of the time received.

+

1964—Subsec. (e). Pub. L. 88–272 included as “wages” payments after 1954 under or to trust exempt under sections 401 and 501(a), I.R.C. 1954, under annuity plans after 1954 and prior to 1963, under section 401(a)(3), (4), (5), and (6), I.R.C. 1954, under or to annuity plans which at time of payment after 1962, are described in section 403(a), I.R.C. 1954, and under or to a bond purchase plan which at time of any payment after 1962, is a qualified bond purchase plan described in section 405(a), I.R.C. 1954.

+

Subsec. (k). Pub. L. 88–650 added subsec. (k).

+

1961—Subsec. (i). Pub. L. 87–64 substituted “attains age 62 (if a woman) or age 65 (if a man)” for “attains retirement age (as defined in section 416(a) of this title)”.

+

Pub. L. 87–293 added last paragraph providing for computation of wages for Peace Corps volunteer service.

+

1960—Subsec. (j). Pub. L. 86–778, §103(j)(2)(F), substituted “section 410(j)(3)(C)” for “section 410(k)(3)(C)”.

+

Pub. L. 86–778, §103(j)(2)(C), substituted “section 410(l)(1) of this title” for “section 410(m)(1) of this title” in last par.

+

1958—Subsec. (a). Pub. L. 85–840 inserted “and prior to 1959” after “any calendar year after 1954” in cl. (2), and added cl. (3).

+

Subsec. (i). Pub. L. 85–786 inserted sentence to include remuneration for service in State employment paid to employee for period he was absent for illness in term “sick pay”.

+

1956—Subsec. (h)(2). Act Aug. 1, 1956, ch. 836, included within definition of “wages” cash remuneration of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

+

Act Aug. 1, 1956, ch. 837, added penultimate par. to define “wages” in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410(m)(1) of this title are applicable.

+

1954—Subsec. (a). Act Sept. 1, 1954, §104(a), provided that for years after 1954 “wages” would exclude any remuneration in excess of $4,200 paid to an individual with respect to employment during a calendar year.

+

Subsec. (g)(2). Act Sept. 1, 1954, §101(a)(1), made coverage of domestic service depend solely on receipt by the employee, in a quarter, of $50 in cash remuneration from one employer for such service.

+

Subsec. (g)(3). Act Sept. 1, 1954, §101(a)(2), added par. (3).

+

Subsec. (h). Act Sept. 1, 1954, §101(a)(3), redesignated subsection as cl. (1) and added cl. (2).

+

1950—Act Aug. 28, 1950, amended section generally.

+

1948—Subsec. (b)(15). Act Apr. 20, 1948, inserted subpar. (B).

+

1946—Subsec. (a). Act Aug. 10, 1946, §414, in amending subsec. (a), made pars. (1) and (2) applicable only to payments before Jan. 1, 1947, added a new par. (3), applicable to payments after that date, and renumbered former pars. (3) to (6) to be pars. (4) to (7), respectively.

+

Subsec. (h). Act Aug. 10, 1946, §407(a), in amending subsec. (h), required a currently insured individual to have not less than six quarters of coverage during the period consisting of the quarter in which he died and the twelve preceding quarters.

+

Subsec. (i). Act Aug. 10, 1946, §408(a), in amending subsec. (i), required only that a wife be married to the insured individual for 36 months instead of requiring that they be married before Jan. 1, 1939, or before he became 60 years of age, as was formerly the case.

+

Subsec. (k). Act Aug. 10, 1946, §409(a), in amending subsec. (k), changed requirement that a stepchild or adopted child must have been such before the individual reached age 60 to require, in the case of a living individual, that the child must have been a stepchild or adopted child for 36 months.

+

Subsec. (q). Act Aug. 10, 1946, §410, added subsec. (q).

+

Subsec. (r). Act Aug. 10, 1946, §411, added subsec. (r).

+

1945—Subsec. (b)(16). Act. Dec. 29, 1945, added par. (16).

+

Subsec. (p). Act Oct. 23, 1945, added subsec. (p).

+

1944—Subsec. (o)(1). Act Apr. 4, 1944, §2, inserted “but shall not include any such service performed (1) under a contract entered into without the United States and during the performance of which the vessel does not touch at a port in the United States, or (2) on a vessel documented under the laws of any foreign country and bareboat chartered to the War Shipping Administration”.

+

1943—Subsec. (o). Act Mar. 24, 1943, added subsec. (o).

+

1939—Act Aug. 10, 1939, amended section generally.

+ + +

Effective Date of 1994 Amendments

+

Amendment by Pub. L. 103–387 applicable to remuneration paid after Dec. 31, 1993, see section 2(a)(3) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 effective as if included in the enactment of Pub. L. 101–239, §10208, see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendments

+

Amendment by section 10208(a) of Pub. L. 101–239 applicable with respect to computation of average total wage amounts (under amended provisions) for calendar years after 1990, see section 10208(c) of Pub. L. 101–239, set out as a note under section 430 of this title.

+

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by sections 1001(g)(4)(C), 1011(f)(8), and 1011B(a)(23)(B) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 1011B(a)(22)(E) of Pub. L. 100–647 not applicable to any individual who separated from service with the employer before Jan. 1, 1989, see section 1011B(a)(22)(F) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 3043(a) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8017(a) of Pub. L. 100–647 effective as if included in amendments made by section 9002 of Omnibus Budget Reconciliation Act of 1987, Pub. L. 100–203, see section 8017(c) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(2) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9002(a) of Pub. L. 100–203 applicable with respect to remuneration for agricultural labor paid after Dec. 31, 1987, see section 9002(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9003(a)(1) of Pub. L. 100–203 applicable with respect to group-term life insurance coverage in effect after Dec. 31, 1987, with exception for employer's group-term life insurance payments for certain former employees, see section 9003(b) of Pub. L. 100–203, as amended, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendments

+

Amendment by section 122(e)(5) of Pub. L. 99–514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Pub. L. 99–514, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 1151(d)(2)(C) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1983, see section 1151(k)(5) of Pub. L. 99–514, set out as a note under section 79 of Title 26.

+

Section 12112(c) of Pub. L. 99–272 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall be effective with respect to service performed after December 31, 1983.”

+

Effective Date of 1984 Amendment

+

Amendment by section 491(d)(39) of Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of Title 26, Internal Revenue Code.

+

Amendment by section 531(d)(1)(B) of Pub. L. 98–369 effective Jan. 1, 1985, see section 531(h) of Pub. L. 98–369, set out as an Effective Date note under section 132 of Title 26.

+

Amendment by section 2661(i) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(6) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(c)(1) of Pub. L. 98–21 effective with respect to services performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 324(c)(1)–(3) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, except for certain employer contributions made during 1984 under a qualified cash or deferred arrangement, and except in the case of an agreement with certain nonqualified deferred compensation plans in existence on Mar. 24, 1983, see section 324(d) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 327(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 327(d)(1) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26.

+

Amendment by section 327(b)(2) of Pub. L. 98–21 applicable to remuneration (other than amounts excluded under 26 U.S.C. 119) paid after Mar. 4, 1983, and to any such remuneration paid on or before such date which the employer treated as wages when paid, see section 327(d)(2) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26.

+

Amendment by section 328(b) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 328(d)(1) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Effective Date of 1981 Amendments

+

Amendment by Pub. L. 97–123 applicable, except as otherwise provided, to remuneration paid after Dec. 31, 1981, see section 3(g) of Pub. L. 97–123, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 97–34 applicable to remuneration paid after Dec. 31, 1981, see section 124(f) of Pub. L. 97–34, set out as a note under section 21 of Title 26.

+

Effective Date of 1980 Amendment

+

For effective date of amendment by Pub. L. 96–499, see section 1141(c) of Pub. L. 96–499, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1978 Amendments

+

Amendment by Pub. 95–600 applicable with respect to taxable years beginning after Dec. 31, 1978, see section 164(d) of Pub. L. 95–600, set out as an Effective Date note under section 127 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 95–472 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 3(d) of Pub. L. 95–472, set out as a note under section 3121 of Title 26.

+

Effective Date of 1977 Amendment

+

Section 351(d) of Pub. L. 95–216 provided that: “The amendments made by subsection (a) [amending this section and section 410 of this title] shall apply with respect to remuneration paid and services rendered after December 31, 1977. The amendments made by subsections (b) and (c) [amending sections 412 and 413 of this title] shall be effective January 1, 1978.”

+

Effective Date of 1973 Amendments

+

Section 5(e) of Pub. L. 93–233 provided that: “The amendments made by this section [amending this section and sections 411, 413, and 430 of this title and sections 3121, 3122, 3125, 6413, and 6654 of Title 26, Internal Revenue Code], except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) [amending section 415 of this title] shall apply with respect to calendar years after 1973.”

+

Section 203(e) of Pub. L. 93–66 provided that: “The amendments made by this section [amending this section and sections 411, 415, and 430 of this title and sections 3121, 3122, 3125, 6413, and 6654 of Title 26] except subsection (a)(4), shall apply only with respect to remuneration paid after, and taxable years beginning after, 1973. The amendments made by subsection (a)(4) [amending section 415 of this title] shall apply with respect to calendar years after 1973.”

+

Effective Date of 1972 Amendments

+

Amendment by section 104(g) of Pub. L. 92–603 applicable only with respect to payments after 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of this title.

+

Section 122(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply in the case of any payment made after December 1972.”

+

Section 138(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply in the case of any payment made after December 1972.”

+

Section 203(c) of Pub. L. 92–336 provided that: “The amendments made by subsections (a)(1) and (a)(3)(A) [amending this section and section 413 of this title], and the amendments made by subsection (b) [amending sections 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code] (except paragraphs (1) and (7) thereof), shall apply only with respect to remuneration paid after December 1972. The amendments made by subsections (a)(2), (a)(3)(B), (b)(1), and (b)(7) [amending sections 411 and 413 of this title and sections 1402 and 6654 of Title 26] shall apply only with respect to taxable years beginning after 1972. The amendment made by subsection (a)(4) [amending section 415 of this title] shall apply only with respect to calendar years after 1972.”

+

Effective Date of 1971 Amendment

+

Section 203(c) of Pub. L. 92–5 provided that: “The amendments made by subsections (a)(1) and (a)(3)(A) [amending this section and section 413 of this title], and the amendments made by subsection (b) (except paragraphs (1) and (7) thereof) [amending sections 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code], shall apply only with respect to remuneration paid after December 1971. The amendments made by subsections (a)(2), (a)(3)(B), (b)(1), and (b)(7) [amending sections 411 and 413 of this title and sections 1402 and 6654 of Title 26] shall apply only with respect to taxable years beginning after 1971. The amendment made by subsection (a)(4) [amending section 415 of this title] shall apply only with respect to calendar years after 1971.”

+

Effective Date of 1968 Amendment

+

Section 108(c) of Pub. L. 90–248 provided that: “The amendment made by subsections (a)(1) and (a)(3)(A) [amending this section and section 423 of this title], and the amendments made by subsection (b) (except paragraph (1) thereof) [amending sections 1402, 3121, 3122, 3125, and 6413 of Title 26, Internal Revenue Code], shall apply only with respect to remuneration paid after December 1967. The amendments made by subsections (a)(2), (a)(3)(B), and (b)(1) [amending sections 411 and 413 of this title and section 1402 of Title 26] shall apply only with respect to taxable years ending after 1967. The amendment made by subsection (a)(4) [amending section 415 of this title] shall apply only with respect to calendar years after 1967.”

+

Amendment by section 504(c) of Pub. L. 90–248 applicable with respect to remuneration paid after Jan. 2, 1968, see section 504(d) of Pub. L. 90–248, set out as a note under section 3121 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 313(a) of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as an Effective Date note under section 6053 of Title 26, Internal Revenue Code.

+

Amendment by section 320(a)(1) of Pub. L. 89–97 applicable with respect to remuneration paid after December 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendments

+

Amendment by Pub. L. 88–650 applicable with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after Oct. 13, 1964, see section 4(d) of Pub. L. 88–650, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 88–272 applicable to remuneration paid after Dec. 31, 1962, see section 220(d) of Pub. L. 88–272, set out as an Effective Date note under section 406 of Title 26.

+

Effective Date of 1961 Amendments

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–64 applicable with respect to monthly benefits for months beginning on or after August 1, 1961, based on applications filed in or after March 1961, and with respect to lump-sum death payments under this subchapter in the case of deaths on or after August 1, 1961, see sections 102(f) and 109 of Pub. L. 87–64, set out as 1961 Increase in Monthly Benefits; Effective Date, and Effective Date of 1961 Amendment notes, respectively, under section 402 of this title.

+

Effective Date of 1960 Amendment

+

Amendment by Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Effective Date of 1958 Amendment

+

Section 2 of Pub. L. 85–786 provided that: “The amendment made by section 1 [amending this section] shall be applicable to remuneration paid after the enactment of this Act [Aug. 27, 1958], except that, in the case of any coverage group which is included under the agreement of a State under section 218 of the Social Security Act [section 418 of this title], the amendment made by section 1 shall also be applicable to remuneration for any member of such coverage group with respect to services performed after the effective date, specified in such agreement, for such coverage group, if such State has paid or agrees, prior to January 1, 1959, to pay, prior to such date, the amounts which under section 218(e) [section 418(e) of this title] would have been payable with respect to remuneration of all members of such coverage group had the amendment made by section 1 been in effect on and after January 1, 1951. Failure by a State to make such payments prior to January 1, 1959, shall be treated the same as failure to make payments when due under section 218(e).”

+

Effective Date of 1956 Amendment

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see section 603(a) of act Aug. 1, 1956.

+

Section 105(d) of act Aug. 1, 1956, ch. 836, provided that: “The amendment made by subsection (a) of this section [amending this section] shall apply with respect to remuneration paid after 1956, and the amendment made by subsection (b) of this section [amending section 410 of this title] shall apply with respect to service performed after 1956.”

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(1)–(3) of act Sept. 1, 1954, applicable only with respect to remuneration paid after 1954, see section 101(m) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section 104(b) of act Aug. 28, 1950, provided that: “The amendment made by subsection (a) [amending this section] shall take effect January 1, 1951, except that sections 214, 215, and 216 of the Social Security Act [sections 414 to 416 of this title] shall be applicable (1) in the case of monthly benefits for months after August 1950, and (2) in the case of lump-sum death payments with respect to deaths after August 1950.”

+

Effective Date of 1948 Amendment

+

Section 1(b) of act Apr. 20, 1948, provided in part that: “The amendment made by subsection (a) [amending this section] shall be applicable with respect to services performed after the date of the enactment of this Act [Apr. 20, 1948].”

+

Effective Date of 1946 Amendment

+

Sections 407(b), 408(b), and 409(b) of act Aug. 10, 1946, each provided that: “The amendment made by subsection (a) of this section [amending this section] shall be applicable only in cases of applications for benefits under this title [this subchapter] filed after December 31, 1946.”

+

Effective Date of 1945 Amendment

+

Section 5(a) of act Dec. 29, 1945, provided that the amendment made by that section is effective Jan. 1, 1946.

+

Effective Date of 1939 Amendment

+

Section 201 of act Aug. 10, 1939, provided that the amendment made by that section is effective Jan. 1, 1940.

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(2) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under former section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Exclusion From Wages and Compensation of Refunds Required From Employers To Compensate for Duplication of Medicare Benefits by Health Care Benefits Provided by Employers

+

For purposes of this subchapter, the term “wages” shall not include the amount of any refund required under section 421 of Pub. L. 100–360 [42 U.S.C. 1395b note], see section 10202 of Pub. L. 101–239, set out as a note under section 1395b of this title.

+ + +

Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514; Monies Appropriated for Fiscal Year 1990 Not To Be Used for Enforcement or Implementation of Amendment

+

No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of Title 26, Internal Revenue Code.

+ + +

Social Security Coverage of Retired Federal Judges on Active Duty

+

Notwithstanding section 101(d) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note above, the amendment of this section by section 101(c)(1) of Pub. L. 98–21 is applicable only with respect to remuneration paid after Dec. 31, 1985, with remuneration paid prior to Jan. 1, 1986, under section 371(b) of Title 28, Judiciary and Judicial Procedure, to an individual performing service under section 294 of Title 28 not to be included in the term “wages” for purposes of this section or section 3121(a) of Title 26, Internal Revenue Code, see section 4 of Pub. L. 98–118, set out as a note under section 3121 of Title 26.

+

Payments Under State Temporary Disability Law To Be Treated as Remuneration for Service

+

For purposes of applying this section with respect to the parenthetical matter contained in subsec. (b)(2) of this section, payments under a State temporary disability law to be treated as remuneration for service, see section 3(e) of Pub. L. 97–123, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Services for Cooperatives Prior to 1951

+

Section 110 of act Aug. 28, 1950, provided that: “In any case in which—

+

“(1) an individual has been employed at any time prior to 1951 by organizations enumerated in the first sentence of section 101(12) of the Internal Revenue Code [1939].

+

“(2) the service performed by such individual during the time he was so employed constituted agricultural labor as defined in section 209(l) of the Social Security Act [former subsec. (l) of this section] and section 1426(h) of the Internal Revenue Code [1939], as in effect prior to the enactment of this Act [Aug. 28, 1950], and such service would, but for the provisions of such sections, have constituted employment for the purposes of title II of the Social Security Act [this subchapter] and subchapter A of chapter 9 of such Code [1939].

+

“(3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code [1939] have been paid with respect to any part of the remuneration paid to such individual by such organization for such service and the payment of such taxes by such organization has been made in good faith upon the assumption that such service did not constitute agricultural labor as so defined, and

+

“(4) no refund of such taxes has been obtained,

+

the amount of such remuneration with respect to which such taxes have been paid shall be deemed to constitute remuneration for employment as defined in section 209(b) of the Social Security Act [former subsec. (b) of this section] as in effect prior to the enactment of this Act [Aug. 28, 1950] (but it shall not constitute wages for purposes of deductions under section 203 of such Act [section 403 of this title] for months for which benefits under title II of such Act [this subchapter] have been certified and paid prior to the enactment of this act.”

+

Refunds or Credits for Overpayments

+

Section 3 of act Apr. 20, 1948, provided that: “If any amount paid prior to the date of the enactment of this Act [Apr. 20, 1948] constitutes an overpayment of tax solely by reason of an amendment made by this Act [amending this section], no refund or credit shall be made or allowed with respect to the amount of such overpayment.”

+ + +

Cross References

+

Correlation of payments under Railroad Retirement Act and crediting railroad industry service under this subchapter in certain cases, see sections 231b, 231q, 231r of Title 45, Railroads.

+

Definitions under Internal Revenue Code, see section 7701 of Title 26, Internal Revenue Code.

+

Taxes on services rendered by employees of international organizations prior to Jan. 1, 1946, see note set out under section 401 of this title.

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 403, 405, 413, 415, 417, 418, 424a, 430 of this title; title 5 sections 5901, 8440; title 26 section 7701; title 29 section 206; title 38 section 1301; title 45 sections 231, 231b, 231e.

+ + +

1 So in original. Probably should be designated cls. (i) and (ii), respectively.

+ + +

2 See References in Text note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_410.html new file mode 100644 index 00000000..8cdcfe7b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_410.html @@ -0,0 +1,526 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 1994 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 6 - THE CHILDREN'S BUREAU
+SUBCHAPTER II_2 - SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term “employment” means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or step-daughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term “employment” for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 450i(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986 or section 2157 of title 50, to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k) of this section, constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States; except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term “retirement system” has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes “employment” under subsection (r) of this section;

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended [50 U.S.C. 781 et seq.], as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),

+

(B) such individual receives a share of the boat's (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals; or

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a) of this section.

+

(c) American vessel

+

The term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term “American aircraft” means an aircraft registered under the laws of the United States.

+

(e) American employer

+

The term “American employer” means an employer which is (1) the United States or any instrumentality thereof, (2) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (3) an individual who is a resident of the United States, (4) a partnership, if two-thirds or more of the partners are residents of the United States, (5) a trust, if all of the trustees are residents of the United States, or (6) a corporation organized under the laws of the United States or of any State.

+

(f) Agricultural labor

+

The term “agricultural labor” includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term “United States” when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term “employee” means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term “political subdivision” includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, except that it shall also include “active duty for training” as described in paragraph (22) of such section.

+

(3) The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,1 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 App. U.S.C. 451 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term “medicare qualified government employment” means any service which would constitute “employment” as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5) of this section, or

+

(B) subsection (a)(7) of this section, except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term “employment” for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute “employment” if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” as defined in subsection (a) of this section, and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term “Federal agency” means an agency, as defined in section 3581(1) of title 5.

+

(B) The term “international organization” has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Oct. 3, 1961, Pub. L. 87–345, §3, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Aug. 28, 1958, Pub. L. 85–840, title III, §311(a), 312(a), 72 Stat. 1035; June 25, 1959, Pub. L. 86–70, §32(c)(2), 73 Stat. 149; Aug. 18, 1959, Pub. L. 86–168, title I, §104(h), title II, §202(a), 73 Stat. 387, 389; July 12, 1960, Pub. L. 86–624, §30(c)(2), 74 Stat. 420; Sept. 13, 1960, Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), 74 Stat. 936, 937, 942; Sept. 21, 1961, Pub. L. 87–256, §110(e)(2), 75 Stat. 537; Sept. 22, 1961, Pub. L. 87–293, title II, §202(b)(1), 75 Stat. 626; July 30, 1965, Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), 79 Stat. 380, 381, 388; Jan. 2, 1968, Pub. L. 90–248, title I, §123(a), title IV, §403(a), 81 Stat. 844, 931; Oct. 30, 1972, Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), 86 Stat. 1354, 1358, 1359; Oct. 16, 1974, Pub. L. 93–445, title III, §311, 88 Stat. 1359; Oct. 4, 1976, Pub. L. 94–455, title XII, §1207(e)(2)(A), 90 Stat. 1707; Oct. 19, 1976, Pub. L. 94–563, §1(a), 90 Stat. 2655; Dec. 20, 1977, Pub. L. 95–216, title III, §351(a)(1), (3)(B), 91 Stat. 1549; Nov. 6, 1978, Pub. L. 95–600, title VII, §703(j)(14)(C), 92 Stat. 2942; Sept. 3, 1982, Pub. L. 97–248, title II, §§269(b), 278(b)(1), 96 Stat. 552, 560; Jan. 12, 1983, Pub. L. 97–448, title III, §309(b)(23), 96 Stat. 2410; Apr. 20, 1983, Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), 97 Stat. 67, 70, 118, 120, 121; July 18, 1984, Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), 98 Stat. 1122, 1128, 1157, 1162, 1170; Dec. 26, 1985, Pub. L. 99–221, §3(b), 99 Stat. 1735; Apr. 7, 1986, Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), 100 Stat. 316, 327; June 6, 1986, Pub. L. 99–335, title III, §304(a), 100 Stat. 606; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), 100 Stat. 2916, 2935; Dec. 22, 1987, Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), 101 Stat. 1330–286 to 1330–288, 1330–295; Nov. 10, 1988, Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), 102 Stat. 3351, 3791–3793; Dec. 19, 1989, Pub. L. 101–239, title X, §10201(b)(1), 103 Stat. 2472; Nov. 5, 1990, Pub. L. 101–508, title XI, §11332(a), 104 Stat. 1388–469; Dec. 1, 1990, Pub. L. 101–650, title III, §321, 104 Stat. 5117; Oct. 29, 1992, Pub. L. 102–572, title IX, §902(b)(1), 106 Stat. 4516; Dec. 3, 1993, Pub. L. 103–178, title II, §204(d), 107 Stat. 2033; Aug. 15, 1994, Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Oct. 22, 1994, Pub. L. 103–387, §2(a)(2)(B), 108 Stat. 4072.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, as amended. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, as amended, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

The Internal Security Act of 1950, as amended, referred to in subsec. (a)(17), is act Sept. 23, 1950, ch. 1024, 64 Stat. 987, as amended, which is classified principally to chapter 23 (§781 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Short Title note set out under section 781 of Title 50 and Tables.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, as amended, which is classified principally to section 451 et seq. of Title 50, Appendix. For complete classification of this Act to the Code, see References in Text note set out under section 451 of Title 50, Appendix, and Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, as amended, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Amendments

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of” in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 450i(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end “, except service which constitutes ‘employment’ under subsection (r) of this section”.

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner receives” for “he receives” in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted “1986” for “1954” after “Code of”.

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted “section 2157 of title 50” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted “3121(l)(6)” for “3121(l)(8)” in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted “any such service performed on or after any date on which such individual performs” after “with respect to”.

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;”.

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted “18” for “twenty-one”.

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: “Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (4) of this subsection, the term ‘employment’ shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted “any other service” for “Any other service”.

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted “Service (other than service described in paragraph (3)(A)) performed” for “Service performed” in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: “For purposes of sections 426 and 426–1 of this title, the term ‘medicare qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section.”

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before “(A)”.

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after “such affiliate”.

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)”.

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted “(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,” for “(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),”, added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following “except that this paragraph shall not apply with respect to—” redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following “except that this paragraph shall not apply with respect to—” redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following “chapter 38 of title 5”, cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after “; or”.

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted “paragraph (21) of section 101 of title 38” for “section 102 of the Servicemen's and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted “paragraph (23) of such section 101” for “such section 102”.

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted “a reserve component as defined in section 101(27) of title 38” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans’ Survivor Benefits Act” and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted “military, naval, or air” for “military or naval” wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out “either” before “A” in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code “an American employer” for “a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)”, and “affiliate” for “subsidiary” after “with respect to such”.

+

Pub. L. 98–21, §323(a)(2), substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;”.

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

“(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

“(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

“(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

“(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

“(ii) in the legislative branch;

+

“(iii) in a penal institution of the United States by an inmate thereof;

+

“(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

“(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted “this paragraph” for “this subparagraph”.

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted “Secretary of Transportation” for “Secretary of the Treasury”.

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted “year” for “quarter”.

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted “(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))” after “section 3121(k) of the Internal Revenue Code of 1954” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted “section 231b(i) of title 45” for “section 228c–1 of title 45” and struck out “, as provided in section 228c–1(p)(2) of title 45” after “notify the Secretary of Health, Education, and Welfare”.

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted “subchapter III of chapter 83 of title 5” for “the Civil Service Retirement Act”.

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted “includes the District of Columbia and” for “includes Hawaii, the District of Columbia, and”.

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia.”

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (l) to (o) as (k) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of “employment” service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted “by an individual” after “Service performed” and “and if such service is covered by a retirement system established by such instrumentality;” after “December 31, 1950.”

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+ + +

Change of Name

+

“United States magistrate judge” substituted for “United States magistrate” in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Effective Date of 1994 Amendments

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Section 303(e) of Pub. L. 103–296 provided that: “The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995.”

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees’ Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendments

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Section 13205(d)(2) of Pub. L. 99–272 provided that:

+

“(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

“(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [section 1395c et seq. of this title] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986.”

+

Effective Date of 1985 Amendment

+

Section 3(c) of Pub. L. 99–221 provided that: “The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983.”

+

Effective Date of 1984 Amendment

+

Section 2601(f) of Pub. L. 98–369 provided that: “Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983.”

+

Section 2603(e) of Pub. L. 98–369 provided that: “The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983.”

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Section 128(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972].”

+

Section 129(b) of Pub. L. 92–603 provided that: “The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972.”

+

Effective Date of 1968 Amendment

+

Section 123(c) of Pub. L. 90–248 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967.”

+

Effective Date of 1965 Amendment

+

Section 311(c) of Pub. L. 89–97 provided that: “The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965.”

+

Section 317(g) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [this subchapter and part A of subchapter XVIII of this chapter] extended to the officers and employees coming under the provisions of such amendments.”

+

Effective Date of 1961 Amendments

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendments

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 104(c) of Pub. L. 86–778 provided that: “The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960.”

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendments

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see section 203(c) of Pub. L. 86–168.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 47(d) of Pub. L. 86–70.

+

Effective Date of 1958 Amendment

+

Section 311(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

+

Section 312(b) of Pub. L. 85–840, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(k)(1) of Title 26, Internal Revenue Code] after the date of enactment of this Act [Aug. 28, 1958].”

+

Effective Date of 1956 Amendments

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see section 603(a) of act Aug. 1, 1956.

+

Section 104(i) of act Aug. 1, 1956, ch. 836, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

“(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

“(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

“(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

“(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

“(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare, and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [this subchapter]; and

+

“(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

“(D) The Secretary of Health, Education, and Welfare shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C).”

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983

+

Section 2601(c) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees].”

+

Qualification and Requalification of Federal Employees for Benefits

+

Section 2601(d) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

“(1) Any individual who—

+

“(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section]), and

+

“(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

“(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

“(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

“(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

“(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code.”

+

[Section 1883(a)(5) of Pub. L. 99–514 provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Section 2601(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(1) For purposes of section 210(a)(5) of the Social Security Act [subsec. (a)(5) of this section] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

“(2) For purposes of section 203 of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also ‘employment’ for purposes of title II of the Social Security Act [this subchapter], shall be considered to be ‘covered service’.”

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Section 101(e) of Pub. L. 98–21 provided that: “Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families.”

+

Coverage of Federal Home Loan Bank Employees

+

Section 125(a) of Pub. L. 92–603, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(b)(6)(B)(ii) of Title 26, Internal Revenue Code], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

“(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

“(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [sections 3101 and 3111 of Title 26, Internal Revenue Code] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [section 3122 of Title 26] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph.”

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Section 115 of act Sept. 1, 1954, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Section 2 of Pub. L. 91–630 provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on January 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 401, 402, 403, 404, 405, 409, 411, 415, 416, 417, 418, 424a, 426, 426–1, 426a, 429, 1395i, 1395x of this title; title 5 section 8402; title 10 section 1451; title 20 section 125; title 26 section 3121; title 33 section 857; title 45 section 231q.

+ + +

1 So in original. The comma probably should not appear.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_411.html new file mode 100644 index 00000000..ab7ac13b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1994_42_411.html @@ -0,0 +1,315 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 1994 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 6 - THE CHILDREN'S BUREAU
+SUBCHAPTER II_2 - SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights); and

+

(15) The deduction under section 162(m) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Aug. 30, 1957, Pub. L. 85–239, §5(a), 71 Stat. 523; Aug. 28, 1958, Pub. L. 85–840, title I, §102(b), title III, §313(a), 72 Stat. 1019, 1036; Sept. 13, 1960, Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), 74 Stat. 937, 938, 945; Feb. 26, 1964, Pub. L. 88–272, title II, §227(b)(7), 78 Stat. 98; July 30, 1965, Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), 79 Stat. 380, 381, 391, 393; Jan. 2, 1968, Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), 81 Stat. 834, 839, 841, 843; Mar. 17, 1971, Pub. L. 92–5, title II, §203(a)(2), 85 Stat. 10; July 1, 1972, Pub. L. 92–336, title II, §203(a)(2), 86 Stat. 418; Oct. 30, 1972, Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), 86 Stat. 1353, 1357, 1366; July 9, 1973, Pub. L. 93–66, title II, §203(a)(2), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93–233, §5(a)(2), 87 Stat. 953; Aug. 7, 1974, Pub. L. 93–368, §10(a), 88 Stat. 422; Oct. 4, 1976, Pub. L. 94–455, title XII, §1207(e)(2)(B), 90 Stat. 1707; Dec. 20, 1977, Pub. L. 95–216, title III, §313(a), 91 Stat. 1535; Nov. 6, 1978, Pub. L. 95–600, title VII, §703(j)(14)(D), (E), 92 Stat. 2942; Apr. 20, 1983, Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), 97 Stat. 90, 121; July 18, 1984, Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), 98 Stat. 622, 1129, 1163; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), 100 Stat. 2915, 2916; Dec. 22, 1987, Pub. L. 100–203, title IX, §§9022(a), 9023(b), 101 Stat. 1330–295, 1330–296; Nov. 10, 1988, Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), 102 Stat. 3488, 3642, 3792; Nov. 5, 1990, Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), 104 Stat. 1388–284, 1388–289; Aug. 15, 1994, Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), 108 Stat. 1478, 1535, 1536, 1538.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Amendments

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 403, 410, 424a, 430, 1382a of this title; title 45 sections 231b, 231e.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1995_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1995_42_410.html new file mode 100644 index 00000000..3587380a --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1995_42_410.html @@ -0,0 +1,526 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 1995 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 6 - THE CHILDREN'S BUREAU
+SUBCHAPTER II_2 - SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term “employment” means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or step-daughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term “employment” for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 450i(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986 or section 2157 of title 50, to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k) of this section, constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States; except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term “retirement system” has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes “employment” under subsection (r) of this section;

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended [50 U.S.C. 781 et seq.], as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),

+

(B) such individual receives a share of the boat's (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals; or

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a) of this section.

+

(c) American vessel

+

The term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term “American aircraft” means an aircraft registered under the laws of the United States.

+

(e) American employer

+

The term “American employer” means an employer which is (1) the United States or any instrumentality thereof, (2) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (3) an individual who is a resident of the United States, (4) a partnership, if two-thirds or more of the partners are residents of the United States, (5) a trust, if all of the trustees are residents of the United States, or (6) a corporation organized under the laws of the United States or of any State.

+

(f) Agricultural labor

+

The term “agricultural labor” includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term “United States” when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term “employee” means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term “political subdivision” includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, except that it shall also include “active duty for training” as described in paragraph (22) of such section.

+

(3) The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,1 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 App. U.S.C. 451 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term “medicare qualified government employment” means any service which would constitute “employment” as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5) of this section, or

+

(B) subsection (a)(7) of this section, except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term “employment” for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute “employment” if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” as defined in subsection (a) of this section, and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term “Federal agency” means an agency, as defined in section 3581(1) of title 5.

+

(B) The term “international organization” has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Oct. 3, 1961, Pub. L. 87–345, §3, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Aug. 28, 1958, Pub. L. 85–840, title III, §311(a), 312(a), 72 Stat. 1035; June 25, 1959, Pub. L. 86–70, §32(c)(2), 73 Stat. 149; Aug. 18, 1959, Pub. L. 86–168, title I, §104(h), title II, §202(a), 73 Stat. 387, 389; July 12, 1960, Pub. L. 86–624, §30(c)(2), 74 Stat. 420; Sept. 13, 1960, Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), 74 Stat. 936, 937, 942; Sept. 21, 1961, Pub. L. 87–256, §110(e)(2), 75 Stat. 537; Sept. 22, 1961, Pub. L. 87–293, title II, §202(b)(1), 75 Stat. 626; July 30, 1965, Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), 79 Stat. 380, 381, 388; Jan. 2, 1968, Pub. L. 90–248, title I, §123(a), title IV, §403(a), 81 Stat. 844, 931; Oct. 30, 1972, Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), 86 Stat. 1354, 1358, 1359; Oct. 16, 1974, Pub. L. 93–445, title III, §311, 88 Stat. 1359; Oct. 4, 1976, Pub. L. 94–455, title XII, §1207(e)(2)(A), 90 Stat. 1707; Oct. 19, 1976, Pub. L. 94–563, §1(a), 90 Stat. 2655; Dec. 20, 1977, Pub. L. 95–216, title III, §351(a)(1), (3)(B), 91 Stat. 1549; Nov. 6, 1978, Pub. L. 95–600, title VII, §703(j)(14)(C), 92 Stat. 2942; Sept. 3, 1982, Pub. L. 97–248, title II, §§269(b), 278(b)(1), 96 Stat. 552, 560; Jan. 12, 1983, Pub. L. 97–448, title III, §309(b)(23), 96 Stat. 2410; Apr. 20, 1983, Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), 97 Stat. 67, 70, 118, 120, 121; July 18, 1984, Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), 98 Stat. 1122, 1128, 1157, 1162, 1170; Dec. 26, 1985, Pub. L. 99–221, §3(b), 99 Stat. 1735; Apr. 7, 1986, Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), 100 Stat. 316, 327; June 6, 1986, Pub. L. 99–335, title III, §304(a), 100 Stat. 606; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), 100 Stat. 2916, 2935; Dec. 22, 1987, Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), 101 Stat. 1330–286 to 1330–288, 1330–295; Nov. 10, 1988, Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), 102 Stat. 3351, 3791–3793; Dec. 19, 1989, Pub. L. 101–239, title X, §10201(b)(1), 103 Stat. 2472; Nov. 5, 1990, Pub. L. 101–508, title XI, §11332(a), 104 Stat. 1388–469; Dec. 1, 1990, Pub. L. 101–650, title III, §321, 104 Stat. 5117; Oct. 29, 1992, Pub. L. 102–572, title IX, §902(b)(1), 106 Stat. 4516; Dec. 3, 1993, Pub. L. 103–178, title II, §204(d), 107 Stat. 2033; Aug. 15, 1994, Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Oct. 22, 1994, Pub. L. 103–387, §2(a)(2)(B), 108 Stat. 4072.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, as amended. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, as amended, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

The Internal Security Act of 1950, as amended, referred to in subsec. (a)(17), is act Sept. 23, 1950, ch. 1024, 64 Stat. 987, as amended, which is classified principally to chapter 23 (§781 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Short Title note set out under section 781 of Title 50 and Tables.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, as amended, which is classified principally to section 451 et seq. of Title 50, Appendix. For complete classification of this Act to the Code, see References in Text note set out under section 451 of Title 50, Appendix, and Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, as amended, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Amendments

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of” in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 450i(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end “, except service which constitutes ‘employment’ under subsection (r) of this section”.

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner receives” for “he receives” in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted “1986” for “1954” after “Code of”.

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted “section 2157 of title 50” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted “3121(l)(6)” for “3121(l)(8)” in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted “any such service performed on or after any date on which such individual performs” after “with respect to”.

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;”.

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted “18” for “twenty-one”.

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: “Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (4) of this subsection, the term ‘employment’ shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted “any other service” for “Any other service”.

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted “Service (other than service described in paragraph (3)(A)) performed” for “Service performed” in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: “For purposes of sections 426 and 426–1 of this title, the term ‘medicare qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section.”

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before “(A)”.

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after “such affiliate”.

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)”.

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted “(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,” for “(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),”, added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following “except that this paragraph shall not apply with respect to—” redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following “except that this paragraph shall not apply with respect to—” redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following “chapter 38 of title 5”, cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after “; or”.

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted “paragraph (21) of section 101 of title 38” for “section 102 of the Servicemen's and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted “paragraph (23) of such section 101” for “such section 102”.

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted “a reserve component as defined in section 101(27) of title 38” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans’ Survivor Benefits Act” and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted “military, naval, or air” for “military or naval” wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out “either” before “A” in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code “an American employer” for “a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)”, and “affiliate” for “subsidiary” after “with respect to such”.

+

Pub. L. 98–21, §323(a)(2), substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;”.

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

“(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

“(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

“(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

“(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

“(ii) in the legislative branch;

+

“(iii) in a penal institution of the United States by an inmate thereof;

+

“(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

“(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted “this paragraph” for “this subparagraph”.

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted “Secretary of Transportation” for “Secretary of the Treasury”.

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted “year” for “quarter”.

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted “(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))” after “section 3121(k) of the Internal Revenue Code of 1954” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted “section 231b(i) of title 45” for “section 228c–1 of title 45” and struck out “, as provided in section 228c–1(p)(2) of title 45” after “notify the Secretary of Health, Education, and Welfare”.

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted “subchapter III of chapter 83 of title 5” for “the Civil Service Retirement Act”.

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted “includes the District of Columbia and” for “includes Hawaii, the District of Columbia, and”.

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia.”

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (l) to (o) as (k) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of “employment” service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted “by an individual” after “Service performed” and “and if such service is covered by a retirement system established by such instrumentality;” after “December 31, 1950.”

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+ + +

Change of Name

+

“United States magistrate judge” substituted for “United States magistrate” in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Effective Date of 1994 Amendments

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Section 303(e) of Pub. L. 103–296 provided that: “The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995.”

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees’ Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendments

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Section 13205(d)(2) of Pub. L. 99–272 provided that:

+

“(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

“(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [section 1395c et seq. of this title] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986.”

+

Effective Date of 1985 Amendment

+

Section 3(c) of Pub. L. 99–221 provided that: “The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983.”

+

Effective Date of 1984 Amendment

+

Section 2601(f) of Pub. L. 98–369 provided that: “Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983.”

+

Section 2603(e) of Pub. L. 98–369 provided that: “The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983.”

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Section 128(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972].”

+

Section 129(b) of Pub. L. 92–603 provided that: “The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972.”

+

Effective Date of 1968 Amendment

+

Section 123(c) of Pub. L. 90–248 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967.”

+

Effective Date of 1965 Amendment

+

Section 311(c) of Pub. L. 89–97 provided that: “The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965.”

+

Section 317(g) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [this subchapter and part A of subchapter XVIII of this chapter] extended to the officers and employees coming under the provisions of such amendments.”

+

Effective Date of 1961 Amendments

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendments

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 104(c) of Pub. L. 86–778 provided that: “The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960.”

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendments

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see section 203(c) of Pub. L. 86–168.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 47(d) of Pub. L. 86–70.

+

Effective Date of 1958 Amendment

+

Section 311(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

+

Section 312(b) of Pub. L. 85–840, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(k)(1) of Title 26, Internal Revenue Code] after the date of enactment of this Act [Aug. 28, 1958].”

+

Effective Date of 1956 Amendments

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see section 603(a) of act Aug. 1, 1956.

+

Section 104(i) of act Aug. 1, 1956, ch. 836, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

“(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

“(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

“(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

“(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

“(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare, and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [this subchapter]; and

+

“(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

“(D) The Secretary of Health, Education, and Welfare shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C).”

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983

+

Section 2601(c) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees].”

+

Qualification and Requalification of Federal Employees for Benefits

+

Section 2601(d) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

“(1) Any individual who—

+

“(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section]), and

+

“(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

“(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

“(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

“(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

“(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code.”

+

[Section 1883(a)(5) of Pub. L. 99–514 provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Section 2601(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(1) For purposes of section 210(a)(5) of the Social Security Act [subsec. (a)(5) of this section] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

“(2) For purposes of section 203 of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also ‘employment’ for purposes of title II of the Social Security Act [this subchapter], shall be considered to be ‘covered service’.”

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Section 101(e) of Pub. L. 98–21 provided that: “Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families.”

+

Coverage of Federal Home Loan Bank Employees

+

Section 125(a) of Pub. L. 92–603, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(b)(6)(B)(ii) of Title 26, Internal Revenue Code], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

“(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

“(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [sections 3101 and 3111 of Title 26, Internal Revenue Code] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [section 3122 of Title 26] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph.”

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Section 115 of act Sept. 1, 1954, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Section 2 of Pub. L. 91–630 provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on January 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 401, 402, 403, 404, 405, 409, 411, 415, 416, 417, 418, 424a, 426, 426–1, 426a, 429, 1395i, 1395x of this title; title 5 section 8402; title 10 section 1451; title 20 section 125; title 26 section 3121; title 33 section 857; title 45 section 231q.

+ + +

1 So in original. The comma probably should not appear.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1997_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1997_42_410.html new file mode 100644 index 00000000..faef96d1 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1997_42_410.html @@ -0,0 +1,545 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 1997 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term “employment” means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or step-daughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term “employment” for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 450i(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees’ Retirement System Open Enrollment Act of 1997 1 to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k) of this section, constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States; except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term “retirement system” has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes “employment” under subsection (r) of this section;

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended [50 U.S.C. 781 et seq.], as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

+

(i) which does not exceed $100 per trip;

+

(ii) which is contingent on a minimum catch; and

+

(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

+
+

(B) such individual receives a share of the boat's (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals; or

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee.

+
+

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a) of this section.

+

(c) American vessel

+

The term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term “American aircraft” means an aircraft registered under the laws of the United States.

+

(e) American employer

+

The term “American employer” means an employer which is (1) the United States or any instrumentality thereof, (2) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (3) an individual who is a resident of the United States, (4) a partnership, if two-thirds or more of the partners are residents of the United States, (5) a trust, if all of the trustees are residents of the United States, or (6) a corporation organized under the laws of the United States or of any State.

+

(f) Agricultural labor

+

The term “agricultural labor” includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term “United States” when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term “employee” means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term “political subdivision” includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, except that it shall also include “active duty for training” as described in paragraph (22) of such section.

+

(3) The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,2 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 App. U.S.C. 451 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term “medicare qualified government employment” means any service which would constitute “employment” as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5) of this section, or

+

(B) subsection (a)(7) of this section, except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term “employment” for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute “employment” if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” as defined in subsection (a) of this section, and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term “Federal agency” means an agency, as defined in section 3581(1) of title 5.

+

(B) The term “international organization” has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Oct. 3, 1961, Pub. L. 87–345, §3, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Aug. 28, 1958, Pub. L. 85–840, title III, §311(a), 312(a), 72 Stat. 1035; June 25, 1959, Pub. L. 86–70, §32(c)(2), 73 Stat. 149; Aug. 18, 1959, Pub. L. 86–168, title I, §104(h), title II, §202(a), 73 Stat. 387, 389; July 12, 1960, Pub. L. 86–624, §30(c)(2), 74 Stat. 420; Sept. 13, 1960, Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), 74 Stat. 936, 937, 942; Sept. 21, 1961, Pub. L. 87–256, §110(e)(2), 75 Stat. 537; Sept. 22, 1961, Pub. L. 87–293, title II, §202(b)(1), 75 Stat. 626; July 30, 1965, Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), 79 Stat. 380, 381, 388; Jan. 2, 1968, Pub. L. 90–248, title I, §123(a), title IV, §403(a), 81 Stat. 844, 931; Oct. 30, 1972, Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), 86 Stat. 1354, 1358, 1359; Oct. 16, 1974, Pub. L. 93–445, title III, §311, 88 Stat. 1359; Oct. 4, 1976, Pub. L. 94–455, title XII, §1207(e)(2)(A), 90 Stat. 1707; Oct. 19, 1976, Pub. L. 94–563, §1(a), 90 Stat. 2655; Dec. 20, 1977, Pub. L. 95–216, title III, §351(a)(1), (3)(B), 91 Stat. 1549; Nov. 6, 1978, Pub. L. 95–600, title VII, §703(j)(14)(C), 92 Stat. 2942; Sept. 3, 1982, Pub. L. 97–248, title II, §§269(b), 278(b)(1), 96 Stat. 552, 560; Jan. 12, 1983, Pub. L. 97–448, title III, §309(b)(23), 96 Stat. 2410; Apr. 20, 1983, Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), 97 Stat. 67, 70, 118, 120, 121; July 18, 1984, Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), 98 Stat. 1122, 1128, 1157, 1162, 1170; Dec. 26, 1985, Pub. L. 99–221, §3(b), 99 Stat. 1735; Apr. 7, 1986, Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), 100 Stat. 316, 327; June 6, 1986, Pub. L. 99–335, title III, §304(a), 100 Stat. 606; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), 100 Stat. 2916, 2935; Dec. 22, 1987, Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), 101 Stat. 1330–286 to 1330–288, 1330–295; Nov. 10, 1988, Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), 102 Stat. 3351, 3791–3793; Dec. 19, 1989, Pub. L. 101–239, title X, §10201(b)(1), 103 Stat. 2472; Nov. 5, 1990, Pub. L. 101–508, title XI, §11332(a), 104 Stat. 1388–469; Dec. 1, 1990, Pub. L. 101–650, title III, §321, 104 Stat. 5117; Oct. 29, 1992, Pub. L. 102–572, title IX, §902(b)(1), 106 Stat. 4516; Dec. 3, 1993, Pub. L. 103–178, title II, §204(d), 107 Stat. 2033; Aug. 15, 1994, Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Oct. 22, 1994, Pub. L. 103–387, §2(a)(2)(B), 108 Stat. 4072; Aug. 20, 1996, Pub. L. 104–188, title I, §1116(a)(2), 110 Stat. 1762; Oct. 10, 1997, Pub. L. 105–61, title VI, §642(d)(1), 111 Stat. 1319.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071, as amended. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, as amended, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

The Internal Security Act of 1950, as amended, referred to in subsec. (a)(17), is act Sept. 23, 1950, ch. 1024, 64 Stat. 987, as amended, which is classified principally to chapter 23 (§781 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Short Title note set out under section 781 of Title 50 and Tables.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, as amended, which is classified principally to section 451 et seq. of Title 50, Appendix. For complete classification of this Act to the Code, see References in Text note set out under section 451 of Title 50, Appendix, and Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, as amended, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Amendments

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “section 2157 of title 50,”.

+

1996—Subsec. (a). Pub. L. 104–188, §1116(a)(2)(A), inserted at end “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

+

Subsec. (a)(20)(A). Pub. L. 104–188, §1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of” in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 450i(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end “, except service which constitutes ‘employment’ under subsection (r) of this section”.

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner receives” for “he receives” in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted “1986” for “1954” after “Code of”.

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted “section 2157 of title 50” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted “3121(l)(6)” for “3121(l)(8)” in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted “any such service performed on or after any date on which such individual performs” after “with respect to”.

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;”.

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted “18” for “twenty-one”.

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: “Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (4) of this subsection, the term ‘employment’ shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted “any other service” for “Any other service”.

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted “Service (other than service described in paragraph (3)(A)) performed” for “Service performed” in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: “For purposes of sections 426 and 426–1 of this title, the term ‘medicare qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section.”

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before “(A)”.

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after “such affiliate”.

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)”.

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted “(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,” for “(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),”, added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following “except that this paragraph shall not apply with respect to—” redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following “except that this paragraph shall not apply with respect to—” redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following “chapter 38 of title 5”, cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after “; or”.

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted “paragraph (21) of section 101 of title 38” for “section 102 of the Servicemen's and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted “paragraph (23) of such section 101” for “such section 102”.

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted “a reserve component as defined in section 101(27) of title 38” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans’ Survivor Benefits Act” and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted “military, naval, or air” for “military or naval” wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out “either” before “A” in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code “an American employer” for “a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)”, and “affiliate” for “subsidiary” after “with respect to such”.

+

Pub. L. 98–21, §323(a)(2), substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;”.

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

“(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

“(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

“(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

“(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

“(ii) in the legislative branch;

+

“(iii) in a penal institution of the United States by an inmate thereof;

+

“(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

“(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted “this paragraph” for “this subparagraph”.

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted “Secretary of Transportation” for “Secretary of the Treasury”.

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted “year” for “quarter”.

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted “(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))” after “section 3121(k) of the Internal Revenue Code of 1954” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted “section 231b(i) of title 45” for “section 228c–1 of title 45” and struck out “, as provided in section 228c–1(p)(2) of title 45” after “notify the Secretary of Health, Education, and Welfare”.

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted “subchapter III of chapter 83 of title 5” for “the Civil Service Retirement Act”.

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted “includes the District of Columbia and” for “includes Hawaii, the District of Columbia, and”.

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia.”

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (l) to (o) as (k) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of “employment” service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted “by an individual” after “Service performed” and “and if such service is covered by a retirement system established by such instrumentality;” after “December 31, 1950.”

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+ + +

Change of Name

+

“United States magistrate judge” substituted for “United States magistrate” in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Effective Date of 1996 Amendment

+

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+

Effective Date of 1994 Amendments

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Section 303(e) of Pub. L. 103–296 provided that: “The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995.”

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees’ Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendments

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Section 13205(d)(2) of Pub. L. 99–272 provided that:

+

“(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

“(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [section 1395c et seq. of this title] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986.”

+

Effective Date of 1985 Amendment

+

Section 3(c) of Pub. L. 99–221 provided that: “The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983.”

+

Effective Date of 1984 Amendment

+

Section 2601(f) of Pub. L. 98–369 provided that: “Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983.”

+

Section 2603(e) of Pub. L. 98–369 provided that: “The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983.”

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Section 128(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972].”

+

Section 129(b) of Pub. L. 92–603 provided that: “The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972.”

+

Effective Date of 1968 Amendment

+

Section 123(c) of Pub. L. 90–248 provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967.”

+

Effective Date of 1965 Amendment

+

Section 311(c) of Pub. L. 89–97 provided that: “The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965.”

+

Section 317(g) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [this subchapter and part A of subchapter XVIII of this chapter] extended to the officers and employees coming under the provisions of such amendments.”

+

Effective Date of 1961 Amendments

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendments

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 104(c) of Pub. L. 86–778 provided that: “The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960.”

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendments

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see section 203(c) of Pub. L. 86–168.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 47(d) of Pub. L. 86–70.

+

Effective Date of 1958 Amendment

+

Section 311(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

+

Section 312(b) of Pub. L. 85–840, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(k)(1) of Title 26, Internal Revenue Code] after the date of enactment of this Act [Aug. 28, 1958].”

+

Effective Date of 1956 Amendments

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see section 603(a) of act Aug. 1, 1956.

+

Section 104(i) of act Aug. 1, 1956, ch. 836, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

“(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

“(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

“(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

“(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

“(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare, and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [this subchapter]; and

+

“(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

“(D) The Secretary of Health, Education, and Welfare shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C).”

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Line Item Veto

+

Section 642(d)(1) of Pub. L. 105–61, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, —— U.S. ——, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983

+

Section 2601(c) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees].”

+

Qualification and Requalification of Federal Employees for Benefits

+

Section 2601(d) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

“(1) Any individual who—

+

“(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section]), and

+

“(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

“(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

“(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

“(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

“(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code.”

+

[Section 1883(a)(5) of Pub. L. 99–514 provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Section 2601(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(1) For purposes of section 210(a)(5) of the Social Security Act [subsec. (a)(5) of this section] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

“(2) For purposes of section 203 of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also ‘employment’ for purposes of title II of the Social Security Act [this subchapter], shall be considered to be ‘covered service’.”

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Section 101(e) of Pub. L. 98–21 provided that: “Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families.”

+

Coverage of Federal Home Loan Bank Employees

+

Section 125(a) of Pub. L. 92–603, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(b)(6)(B)(ii) of Title 26, Internal Revenue Code], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

“(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

“(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [sections 3101 and 3111 of Title 26, Internal Revenue Code] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [section 3122 of Title 26] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph.”

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Section 115 of act Sept. 1, 1954, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Section 2 of Pub. L. 91–630 provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on January 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 401, 402, 403, 404, 405, 409, 411, 415, 416, 417, 418, 424a, 426, 426–1, 426a, 429, 1395i, 1395i–2, 1395x of this title; title 5 section 8402; title 10 section 1451; title 20 section 125; title 26 section 3121; title 33 section 857; title 45 section 231q.

+ + +

1 So in original. Probably should be followed by a comma.

+ + +

2 So in original. The comma probably should not appear.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_1997_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_1997_42_411.html new file mode 100644 index 00000000..9c0f0b80 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_1997_42_411.html @@ -0,0 +1,326 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 1997 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights); and

+

(15) The deduction under section 162(m) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Aug. 30, 1957, Pub. L. 85–239, §5(a), 71 Stat. 523; Aug. 28, 1958, Pub. L. 85–840, title I, §102(b), title III, §313(a), 72 Stat. 1019, 1036; Sept. 13, 1960, Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), 74 Stat. 937, 938, 945; Feb. 26, 1964, Pub. L. 88–272, title II, §227(b)(7), 78 Stat. 98; July 30, 1965, Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), 79 Stat. 380, 381, 391, 393; Jan. 2, 1968, Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), 81 Stat. 834, 839, 841, 843; Mar. 17, 1971, Pub. L. 92–5, title II, §203(a)(2), 85 Stat. 10; July 1, 1972, Pub. L. 92–336, title II, §203(a)(2), 86 Stat. 418; Oct. 30, 1972, Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), 86 Stat. 1353, 1357, 1366; July 9, 1973, Pub. L. 93–66, title II, §203(a)(2), 87 Stat. 153; Dec. 31, 1973, Pub. L. 93–233, §5(a)(2), 87 Stat. 953; Aug. 7, 1974, Pub. L. 93–368, §10(a), 88 Stat. 422; Oct. 4, 1976, Pub. L. 94–455, title XII, §1207(e)(2)(B), 90 Stat. 1707; Dec. 20, 1977, Pub. L. 95–216, title III, §313(a), 91 Stat. 1535; Nov. 6, 1978, Pub. L. 95–600, title VII, §703(j)(14)(D), (E), 92 Stat. 2942; Apr. 20, 1983, Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), 97 Stat. 90, 121; July 18, 1984, Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), 98 Stat. 622, 1129, 1163; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), 100 Stat. 2915, 2916; Dec. 22, 1987, Pub. L. 100–203, title IX, §§9022(a), 9023(b), 101 Stat. 1330–295, 1330–296; Nov. 10, 1988, Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), 102 Stat. 3488, 3642, 3792; Nov. 5, 1990, Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), 104 Stat. 1388–284, 1388–289; Aug. 15, 1994, Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), 108 Stat. 1478, 1535, 1536, 1538; Aug. 5, 1997, Pub. L. 105–34, title IX, §922(b), 111 Stat. 880.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Amendments

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 403, 410, 424a, 430, 1382a of this title; title 45 sections 231b, 231e.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2000_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2000_42_411.html new file mode 100644 index 00000000..d9266b84 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2000_42_411.html @@ -0,0 +1,326 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2000 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights); and

+

(15) The deduction under section 162(m) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Amendments

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + +

Section Referred to in Other Sections

+ + +

This section is referred to in sections 403, 410, 424a, 430, 1382a of this title; title 45 sections 231b, 231e.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2004_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2004_42_411.html new file mode 100644 index 00000000..2327d932 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2004_42_411.html @@ -0,0 +1,325 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2004 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

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(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

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(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

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(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

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(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

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(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

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(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

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(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

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(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

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(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

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(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

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(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

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(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

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(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights); and

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(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed.

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+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

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(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

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(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

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(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

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(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

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(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Amendments

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;”.

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted “, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires” before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted “section 162(l)” for “section 162(m)”.

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: “The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2006_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2006_42_411.html new file mode 100644 index 00000000..dc619f27 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2006_42_411.html @@ -0,0 +1,325 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2006 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights); and

+

(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Amendments

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;”.

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted “, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires” before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted “section 162(l)” for “section 162(m)”.

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: “The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2007_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2007_42_411.html new file mode 100644 index 00000000..eef92c16 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2007_42_411.html @@ -0,0 +1,329 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2007 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

+

(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and

+

(16) Notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than $2,400, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than $2,400 and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than $1,600, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be $1,600; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than $2,400, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than $2,400 and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than $1,600, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be $1,600.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than $1,600 and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed $1,600.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, §8215(b)(2), May 25, 2007, 121 Stat. 194.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Amendments

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;”.

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted “, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires” before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted “section 162(l)” for “section 162(m)”.

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: “The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2008_26_1402.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2008_26_1402.html new file mode 100644 index 00000000..8325d332 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2008_26_1402.html @@ -0,0 +1,481 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2008 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle A - Income Taxes
+CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME
+Sec. 1402 - Definitions
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§1402. Definitions

+ + +

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss—

+

(1) there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) there shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) there shall be excluded any gain or loss—

+

(A) which is considered as gain or loss from the sale or exchange of a capital asset,

+

(B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 applies to such gain or loss, or

+

(C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither—

+

(i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor

+

(ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+
+

(4) the deduction for net operating losses provided in section 172 shall not be allowed;

+

(5) if—

+

(A) any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and

+

(B) any portion of a partner's distributive share of the ordinary income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+
+

(6) a resident of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to section 933;

+

(7) the deduction for personal exemptions provided in section 151 shall not be allowed;

+

(8) an individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to citizens or residents of the United States living abroad), but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires;

+

(9) the exclusion from gross income provided by section 931 shall not apply;

+

(10) there shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(11) the exclusion from gross income provided by section 911(a)(1) shall not apply;

+

(12) in lieu of the deduction provided by section 164(f) (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 for such year;

+
+

(13) there shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(14) in the case of church employee income, the special rules of subsection (j)(1) shall apply;

+

(15) in the case of a member of an Indian tribe, the special rules of section 7873 (relating to income derived by Indians from exercise of fishing rights) shall apply;

+

(16) the deduction provided by section 199 shall not be allowed; and

+

(17) notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based on the ordinary income or loss of the partnership for any taxable year of the partnership ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 3121(g)—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (h), or by a partnership of which an individual is a member on a regular basis as defined in subsection (h), but only if such individual's net earnings from self-employment as determined without regard to this sentence in the taxable year are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include—

+

(1) in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is in excess of (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, minus (ii) the amount of the wages paid to such individual during such taxable years; or

+

(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

For purposes of paragraph (1), the term “wages” (A) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers), as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and (B) includes compensation which is subject to the tax imposed by section 3201 or 3211,.1 An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses), except that such term shall not include—

+

(1) the performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act;

+

(2) the performance of service by an individual as an employee, other than—

+

(A) service described in section 3121(b)(14)(B) performed by an individual who has attained the age of 18,

+

(B) service described in section 3121(b)(16),

+

(C) service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States, except service which constitutes “employment” under section 3121(y),

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act,

+

(F) service described in section 3121(b) (20), and

+

(G) service described in section 3121(b)(8)(B);

+
+

(3) the performance of service by an individual as an employee or employee representative as defined in section 3231;

+

(4) the performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) the performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) the performance of service by an individual during the period for which an exemption under subsection (g) is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him.

+

(d) Employee and wages

+

The term “employee” and the term “wages” shall have the same meaning as when used in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act).

+

(e) Ministers, members of religious orders, and Christian Science practitioners

+

(1) Exemption

+

Subject to paragraph (2), any individual who is (A) a duly ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order who has taken a vow of poverty as a member of such order) or (B) a Christian Science practitioner, upon filing an application (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) together with a statement that either he is conscientiously opposed to, or because of religious principles he is opposed to, the acceptance (with respect to services performed by him as such minister, member, or practitioner) of any public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act) and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance, shall receive an exemption from the tax imposed by this chapter with respect to services performed by him as such minister, member, or practitioner. Notwithstanding the preceding sentence, an exemption may not be granted to an individual under this subsection if he had filed an effective waiver certificate under this section as it was in effect before its amendment in 1967.

+

(2) Verification of application

+

The Secretary may approve an application for an exemption filed pursuant to paragraph (1) only if the Secretary has verified that the individual applying for the exemption is aware of the grounds on which the individual may receive an exemption pursuant to this subsection and that the individual seeks exemption on such grounds. The Secretary (or the Commissioner of Social Security under an agreement with the Secretary) shall make such verification by such means as prescribed in regulations.

+

(3) Time for filing application

+

Any individual who desires to file an application pursuant to paragraph (1) must file such application on or before whichever of the following dates is later: (A) the due date of the return (including any extension thereof) for the second taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5); or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967.

+

(4) Effective date of exemption

+

An exemption received by an individual pursuant to this subsection shall be effective for the first taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5), and for all succeeding taxable years. An exemption received pursuant to this subsection shall be irrevocable.

+

(f) Partner's taxable year ending as the result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Members of certain religious faiths

+

(1) Exemption

+

Any individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act). Such exemption may be granted only if the application contains or is accompanied by—

+

(A) such evidence of such individual's membership in, and adherence to the tenets or teachings of, the sect or division thereof as the Secretary may require for purposes of determining such individual's compliance with the preceding sentence, and

+

(B) his waiver of all benefits and other payments under titles II and XVIII of the Social Security Act on the basis of his wages and self-employment income as well as all such benefits and other payments to him on the basis of the wages and self-employment income of any other person,

+
+

and only if the Commissioner of Social Security finds that—

+

(C) such sect or division thereof has the established tenets or teachings referred to in the preceding sentence,

+

(D) it is the practice, and has been for a period of time which he deems to be substantial, for members of such sect or division thereof to make provision for their dependent members which in his judgment is reasonable in view of their general level of living, and

+

(E) such sect or division thereof has been in existence at all times since December 31, 1950.

+
+

An exemption may not be granted to any individual if any benefit or other payment referred to in subparagraph (B) became payable (or, but for section 203 or 222(b) of the Social Security Act, would have become payable) at or before the time of the filing of such waiver.

+

(2) Period for which exemption effective

+

An exemption granted to any individual pursuant to this subsection shall apply with respect to all taxable years beginning after December 31, 1950, except that such exemption shall not apply for any taxable year—

+

(A) beginning (i) before the taxable year in which such individual first met the requirements of the first sentence of paragraph (1), or (ii) before the time as of which the Commissioner of Social Security finds that the sect or division thereof of which such individual is a member met the requirements of subparagraphs (C) and (D), or

+

(B) ending (i) after the time such individual ceases to meet the requirements of the first sentence of paragraph (1), or (ii) after the time as of which the Commissioner of Social Security finds that the sect or division thereof of which he is a member ceases to meet the requirements of subparagraph (C) or (D).

+

(3) Subsection to apply to certain church employees

+

This subsection shall apply with respect to services which are described in subparagraph (B) of section 3121(b)(8) (and are not described in subparagraph (A) of such section).

+

(h) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(i) Special rules for options and commodities dealers

+

(1) In general

+

Notwithstanding subsection (a)(3)(A), in determining the net earnings from self-employment of any options dealer or commodities dealer, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts.

+

(2) Definitions

+

For purposes of this subsection—

+

(A) Options dealer

+

The term “options dealer” has the meaning given such term by section 1256(g)(8).

+

(B) Commodities dealer

+

The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) Section 1256 contracts

+

The term “section 1256 contract” has the meaning given to such term by section 1256(b).

+

(j) Special rules for certain church employee income

+

(1) Computation of net earnings

+

In applying subsection (a)—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+

(2) Computation of self-employment income

+

(A) Separate application of subsection (b)(2)

+

Paragraph (2) of subsection (b) shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+

(B) $100 floor

+

In applying paragraph (2) of subsection (b) to church employee income, “$100” shall be substituted for “$400”.

+

(3) Coordination with subsection (a)(12)

+

Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) Church employee income defined

+

For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).

+

(k) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(l) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) Lower limit

+

The lower limit for any taxable year is the sum of the amounts required under section 213(d) of the Social Security Act for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) Upper limit

+

The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, §201(a)–(c), 68 Stat. 1087; Aug. 1, 1956, ch. 836, title II, §201(e)(2), (3), (f), (g), (i), 70 Stat. 840–842; Pub. L. 85–239, §§1(a), (b), 2, 5(b), Aug. 30, 1957, 71 Stat. 521–523; Pub. L. 85–840, title IV, §§402(a), 403(a), Aug. 28, 1958, 72 Stat. 1042, 1043; Pub. L. 86–778, title I, §§101(a)–(c), 103(k), (l), 105(c)(1), 106(b), Sept. 13, 1960, 74 Stat. 926, 927, 938, 944, 945; Pub. L. 87–64, title II, §202(a), June 30, 1961, 75 Stat. 141; Pub. L. 88–272, title II, §227(b)(6), Feb. 26, 1964, 78 Stat. 98; Pub. L. 88–650, §2(a), (b), Oct. 13, 1964, 78 Stat. 1076, 1077; Pub. L. 89–97, title III, §§311(b)(1)–(3), 312(b), 319(a), (c), 320(b)(1), 331(a), 341(a), (b), July 30, 1965, 79 Stat. 381, 390, 391, 393, 401, 411; Pub. L. 89–368, title I, §102(c), Mar. 15, 1966, 80 Stat. 64; Pub. L. 90–248, title I, §§108(b)(1), 115(b), 118(a), 122(b), title V, §§501(a), 502(b)(1), Jan. 2, 1968, 81 Stat. 835, 839, 841, 843, 933, 934; Pub. L. 92–5, title II, §203(b)(1), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(b)(1), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(b), 124(b), 140(b), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(b)(1), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(b)(1), Dec. 31, 1973, 87 Stat. 954; Pub. L. 93–368, §10(b), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–92, title II, §203(a), Aug. 9, 1975, 89 Stat. 465; Pub. L. 94–455, title XII, §1207(e)(1)(B), title XIX, §§1901(a)(155), (b)(1)(I)(iii), (X), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1707, 1789, 1791, 1792, 1834; Pub. L. 95–216, title III, §313(b), Dec. 20, 1977, 91 Stat. 1536; Pub. L. 95–600, title VII, §703(j)(8), Nov. 6, 1978, 92 Stat. 2941; Pub. L. 95–615, §202(g)(5), formerly §202(f)(5), Nov. 8, 1978, 92 Stat. 3100, renumbered §202(g)(5), Pub. L. 96–222, title I, §108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 97–34, title I, §111(b)(3), (5), Aug. 13, 1981, 95 Stat. 194; Pub. L. 97–248, title II, §278(a)(2), Sept. 3, 1982, 96 Stat. 559; Pub. L. 98–21, title I, §124(c)(2), title III, §§321(e)(3), 322(b)(2), 323(b)(1), Apr. 20, 1983, 97 Stat. 90, 120, 121; Pub. L. 98–369, div. A, title I, §102(c)(1), div. B, title VI, §§2603(c)(2), (d)(2), 2663(j)(5)(B), July 18, 1984, 98 Stat. 622, 1129, 1130, 1171; Pub. L. 99–272, title XIII, §13205(a)(2)(B), Apr. 7, 1986, 100 Stat. 315; Pub. L. 99–509, title IX, §9002(b)(1)(B), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99–514, title III, §301(b)(12), title XII, §1272(d)(8), (9), title XVII, §1704(a)(1), (2), title XVIII, §§1882(a), (b)(1), 1883(a)(11)(A), Oct. 22, 1986, 100 Stat. 2218, 2594, 2779, 2914, 2916; Pub. L. 100–203, title IX, §9022(b), Dec. 22, 1987, 101 Stat. 1330–295; Pub. L. 100–647, title III, §3043(c)(1), title VIII, §8007(c), Nov. 10, 1988, 102 Stat. 3642, 3783; Pub. L. 101–239, title X, §10204(a)(1), Dec. 19, 1989, 103 Stat. 2474; Pub. L. 101–508, title V, §§5123(a)(3), 5130(a)(2), title XI, §11331(b), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289, 1388–467; Pub. L. 103–66, title XIII, §13207(b), Aug. 10, 1993, 107 Stat. 468; Pub. L. 103–296, title I, §108(h)(1), title III, §319(a)(4), Aug. 15, 1994, 108 Stat. 1487, 1534; Pub. L. 104–188, title I, §1456(a), Aug. 20, 1996, 110 Stat. 1818; Pub. L. 105–34, title IX, §922(a), Aug. 5, 1997, 111 Stat. 879; Pub. L. 108–203, title IV, §425(b), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108–357, title I, §102(d)(7), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 110–28, title VIII, §8215(b)(1), May 25, 2007, 121 Stat. 193; Pub. L. 110–234, title XV, §§15301(a), 15352(a), May 22, 2008, 122 Stat. 1501, 1525; Pub. L. 110–246, §4(a), title XV, §§15301(a), 15352(a), June 18, 2008, 122 Stat. 1664, 2263, 2287.)

+ + + +

References in Text

+

The Social Security Act, referred to in subsecs. (a)(1), (b), (c)(1), (2)(E), (e)(1), (g)(1), and (l)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§301 et seq.) of Title 42, The Public Health and Welfare. Titles II and XVIII of the Act are classified generally to subchapters II (§401 et seq.) and XVIII (§1395 et seq.) of Title 42. Sections 202, 203, 213, 218, 222, 223, 230, and 233 of the Act are classified to sections 402, 403, 413, 418, 422, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

The Federal Insurance Contributions Act, referred to in subsec. (d), is act Aug. 16, 1954, ch. 736, 68A Stat. 415, as amended, which is classified generally to chapter 21 (§3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2008—Subsec. (a). Pub. L. 110–246, §15352(a)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing and “the lower limit” for “$1,600” wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(a), inserted “, and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act” after “crop shares”.

+

Subsec. (l). Pub. L. 110–246, §15352(a)(2), added subsec. (l).

+

2007—Subsec. (a)(17). Pub. L. 110–28 added par. (17).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203 substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife; and”.

+

Subsec. (a)(16). Pub. L. 108–357 added par. (16).

+

1997—Subsec. (k). Pub. L. 105–34 added subsec. (k).

+

1996—Subsec. (a)(8). Pub. L. 104–188 inserted before semicolon at end “, but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires”.

+

1994—Subsec. (c)(1). Pub. L. 103–296, §108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(a)(4), inserted at end “except service which constitutes ‘employment’ under section 3121(y),”.

+

Subsecs. (c)(2)(E), (e)(2), (g)(1), (2)(A), (B). Pub. L. 103–296, §108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

+

1993—Subsec. (b). Pub. L. 103–66, §13207(b)(1)(C), (D), in concluding provisions, inserted “and” after “section 3121(b),” and struck out “and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified government employment (as defined in section 3121(u)(3)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)” after “section 3201 or 3211,”.

+

Subsec. (b)(1). Pub. L. 103–66, §13207(b)(1)(A), (B), substituted “in the case of the tax imposed by section 1401(a), that part of the net” for “that part of the net” and “contribution and benefit base (as determined under section 230 of the Social Security Act)” for “applicable contribution base (as determined under subsection (k))”.

+

Subsec. (k). Pub. L. 103–66, §13207(b)(2), struck out subsec. (k) which defined parameters of the applicable contribution base under this chapter.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(3), struck out last undesignated par. which read as follows: “Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year).”

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), amended directory language of Pub. L. 98–21, §322(b)(2). See 1983 Amendment note below.

+

Subsec. (b)(1)(i). Pub. L. 101–508, §11331(b)(1), substituted “the applicable contribution base (as determined under subsection (k))” for “the contribution and benefit base (as determined under section 230 of the Social Security Act)”.

+

Subsec. (k). Pub. L. 101–508, §11331(b)(2), added subsec. (k).

+

1989—Subsec. (g)(3). Pub. L. 101–239 substituted “to apply” for “not to apply” in heading and “shall apply” for “shall not apply” in text.

+

1988—Subsec. (a)(15). Pub. L. 100–647, §3043(c)(1), added par. (15).

+

Subsec. (g)(2) to (5). Pub. L. 100–647, §8007(c), struck out par. (2) which related to time for filing applications, struck out par. (4) which related to application by fiduciaries or survivors, and redesignated pars. (3) and (5) as (2) and (3), respectively.

+

1987—Subsec. (a). Pub. L. 100–203 inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

1986—Subsec. (a)(8). Pub. L. 99–514, §1272(d)(8), inserted “and” after “of the employer),” and struck out “and section 931 (relating to income from sources within possessions of the United States)” after “living abroad)”.

+

Subsec. (a)(9). Pub. L. 99–514, §1272(d)(9), amended par. (9) generally. Prior to amendment, par. (9) read as follows: “the term ‘possession of the United States’ as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of possessions of the United States) shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

Subsec. (a)(14). Pub. L. 99–514, §1882(b)(1)(B)(i), amended par. (14) generally. Prior to amendment, par. (14) read as follows: “with respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G)—

+

“(A) no deduction for trade or business expenses provided under this Code (other than the deduction under paragraph (12)) shall apply;

+

“(B) the provisions of subsection (b)(2) shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(1)(B)(ii), (iii), substituted “paragraph” for “clause” in second sentence and inserted at end “In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).”

+

Pub. L. 99–509 struck out “under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or” after “services included” in second sentence.

+

Pub. L. 99–272 substituted “medicare qualified government employment (as defined in section 3121(u)(3))” for “medicare qualified Federal employment (as defined in section 3121(u)(2))”.

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(11)(A), realigned margin of subpar. (G).

+

Subsec. (e)(1). Pub. L. 99–514, §1704(a)(1), (2)(A), substituted “Subject to paragraph (2), any individual” for “Any individual” and inserted “and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance”.

+

Subsec. (e)(2) to (4). Pub. L. 99–514, §1704(a)(2)(B), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

+

Subsec. (g)(5). Pub. L. 99–514, §1882(a), added par. (5).

+

Subsec. (i)(1). Pub. L. 99–514, §301(b)(12), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

“(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

“(B) the deduction provided by section 1202 shall not apply.”

+

Subsec. (j). Pub. L. 99–514, §1882(b)(1)(A), added subsec. (j).

+

1984—Subsec. (a)(14). Pub. L. 98–369, §2603(d)(2), added par. (14).

+

Subsec. (c)(1), (2)(E). Pub. L. 98–369, §2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(2), added subpar. (G).

+

Subsec. (g)(1), (3)(A), (B). Pub. L. 98–369, §2663(j)(5)(B), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.

+

Subsec. (i). Pub. L. 98–369, §102(c)(1), added subsec. (i).

+

1983—Subsec. (a)(11). Pub. L. 98–21, §323(b)(1), struck out “in the case of an individual described in section 911(d)(1)(B),” before “the exclusion”.

+

Subsec. (a)(12), (13). Pub. L. 98–21, §124(c)(2), added par. (12) and redesignated former par. (12) as (13).

+

Subsec. (b). Pub. L. 98–21, §322(b)(2), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 233 of the Social Security Act” in text preceding par. (1).

+

Pub. L. 98–21, §321(e)(3), substituted “employees of foreign affiliates of American employers” for “employees of foreign subsidiaries of domestic corporations” in cl. (A) of provisions following par. (2).

+

1982—Subsec. (b). Pub. L. 97–248 struck out “and” before “(B)” and inserted “, and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)”.

+

1981—Subsec. (a)(8). Pub. L. 97–34, §111(b)(3), substituted “relating to citizens or residents of the United States living abroad” for “relating to income earned by employees in certain camps”.

+

Subsec. (a)(11). Pub. L. 97–34, §111(b)(5), substituted “in the case of an individual described in section 911(d)(1)(B), the exclusion from gross income provided by section 911(a)(1) shall not apply” for “in the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) shall not apply”.

+

1978—Subsec. (a). Pub. L. 95–615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)” in par. (8).

+

Pub. L. 95–600, §703(j)(8)(A), substituted “subsection (h)” for “subsection (i)” wherever appearing in last par.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(8)(B), substituted “subsection (g)” for “subsection (h)”.

+

1977—Subsec. (a)(12). Pub. L. 95–216 added par. (12).

+

1976—Subsec. (a). Pub. L. 94–455, §§1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two places in cl. (iv) of provisions extending the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, “section 702(a)(8)” for “section 702(a)(9)” and struck out in par. (2) “(other than interest described in section 35)” after “unless such dividends and interest” and in par. (10) “or his delegate” after “Secretary”.

+

Subsec. (b)(1). Pub. L. 94–455, §1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security contributions and benefit base limits on wages paid during taxable years between 1955 through 1974.

+

Subsec. (c)(2)(F). Pub. L. 94–455, §1207(e)(1)(B), added subpar. (F).

+

Subsec. (g). Pub. L. 94–455, §§1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated, struck out in par. (1)(A) “or his delegate” after “Secretary” and in par. (2) provisions relating to individuals who have self-employment income for taxable years ending before Dec. 31, 1967, on or before Dec. 31, 1968, and substituted in par. (2) reference to for which the individual has self-employment income (determined without regard to this subsection or subsection (c)(6)) for reference to ending on or after Dec. 31, 1967 for which he has self-employment income (as so determined). Former subsec. (g), which related to treatment of certain remunerations erroneously reported as net earnings from self-employment, was struck out.

+

Subsecs. (h), (i). Pub. L. 94–455, §1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).

+

1975—Subsec. (b). Pub. L. 94–92 struck out from item B of second sentence the limitation of “wages” to include “compensation” solely with respect to the tax imposed by section 1401(b).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a)(8), (11). Pub. L. 92–603, §§121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of an American employer or as ministers in a foreign country having a congregation predominantly of citizens of the United States, added par. (11), and extended the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, with certain exceptions.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(b)(1)(A), inserted “and before 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(b)(1)(B), added subpars. (G) to (I).

+

Subsec. (i). Pub. L. 92–603, §121(b)(2), added subsec. (i).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(b)(1)(A), inserted “and beginning before 1972” after “1967” and substituted “; and” for “; or”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(b)(1)(B), added subpar. (F).

+

1968—Subsec. (a)(10). Pub. L. 90–248, §118(a), added par. (10).

+

Subsec. (b). Pub. L. 90–248, §502(b)(1), designated existing provisions of second sentence respecting “wages” as item “A” and added item “B”.

+

Subsec. (b)(1)(D). Pub. L. 90–248, §108(b)(1)(A), inserted “and before 1968” after “1965”.

+

Subsec. (b)(1)(E). Pub. L. 90–248, §108(b)(1)(B), added subpar. (E).

+

Subsec. (c). Pub. L. 90–248, §115(b)(1), substituted “such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him” for “such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect” in last sentence.

+

Subsec. (c)(1). Pub. L. 90–248, §122(b)(1), excepted from exclusion from definition of “trade or business” the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered by such State and the Secretary pursuant to section 218 of the Social Security Act [section 418 of Title 42, The Public Health and Welfare].

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(b)(2), added subpar. (E).

+

Subsec. (e). Pub. L. 90–248, §115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) respecting such exemption, time for filing application, and effective date of exemption for provisions of former pars. (1) to (5) permitting such persons to secure social security coverage by filing a waiver certificate, prescribing time for filing certificate, effective date of certificate treatment of certain remuneration paid in 1955 and 1956 as wages, and optional provision for certain certificates filed on or before April 15, 1967.

+

Subsec. (h)(2). Pub. L. 90–248, §501(a), substituted “December 31, 1967” and “December 31, 1968” for “December 31, 1965” and “April 15, 1966”, respectively, in subpar. (A) and “December 31, 1967” for “December 31, 1965” in subpar. (B) and inserted in such subpar. (B) exception provision as to when an application shall be deemed timely filed.

+

1966—Subsec. (e)(3)(E). Pub. L. 89–368 added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(b), substituted “2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (9), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(b)(1)(C), inserted “and before 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(b)(1)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §§311(b)(1), (2), 319(a), struck out from par. (5) “doctor of medicine, or” before and “; or the performance of such service by a partnership” after “Christian Science practitioner,” added par. (6), and consolidated into one sentence former last two sentences.

+

Subsec. (e)(1). Pub. L. 89–97, §311(b)(3)(A), substituted “extended to service described in subsection (c)(4) or (c)(5) performed by him” for “extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be performed by him”.

+

Subsec. (e)(2)(A). Pub. L. 89–97, §311(b)(3)(B), substituted “(computed without regard to subsections (c)(4) and (c)(5) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5)” for “(computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c)(4), and, in the case of an individual referred to in paragraph (1)(B), without regard to subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4), or from the performance of service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be”.

+

Subsec. (e)(2)(B). Pub. L. 89–97, §341(a), substituted “his second taxable year ending after 1963” for “his second taxable year ending after 1962”.

+

Subsec. (e)(3)(D). Pub. L. 89–97, §341(b), added subpar. (D).

+

Subsec. (e)(5). Pub. L. 89–97, §331(a), extended applicability of section to earnings in taxable years beyond those ending before 1960, extended until April 15, 1966, the last date for filing a certificate by an individual and until Apr. 15, 1967, the last date for filing a supplemental certificate by an individual, provided for filing of the certificate on or before Apr. 15, 1967, if the individual died on or before April 15, 1966, and extended to Apr. 15, 1967, the date on or before which the tax under section 1401 had been paid, or the overpayment, including interest under section 6611, had been repaid.

+

Subsec. (e)(6). Pub. L. 89–97, §331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or before April 15, 1962.

+

Subsec. (h). Pub. L. 89–97, §319(c), added subsec. (h).

+

1964—Subsec. (a)(3)(B). Pub. L. 88–272 inserted reference to iron ore.

+

Subsec. (e)(2)(B). Pub. L. 88–650, §2(a), substituted “his second taxable year ending after 1962” for “his second taxable year ending after 1959”.

+

Subsec. (e)(3)(C). Pub. L. 88–650, §2(b), added subpar. (C).

+

1961—Subsec. (e)(6). Pub. L. 87–64 added par. (6).

+

1960—Subsec. (a). Pub. L. 86–778, §103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(l), substituted “the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa” for “the Virgin Islands or a resident of Puerto Rico” in last sentence.

+

Subsec. (c)(2). Pub. L. 86–778, §106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States.

+

Subsec. (e)(2)(B). Pub. L. 86–778, §101(a), substituted “1959” for “1956”.

+

Subsec. (e)(3). Pub. L. 86–778, §101(b), designated existing provisions as cl. (A), struck out provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B).

+

Subsec. (e)(5). Pub. L. 86–778, §101(c), added par. (5).

+

Subsec. (g). Pub. L. 86–778, §105(c)(1), added subsec. (g).

+

1958—Subsec. (b)(1). Pub. L. 85–840, §402(a), increased limitation on self-employment income subject to tax, for taxable years ending after 1958, from $4,200 to $4,800.

+

Subsec. (f). Pub. L. 85–840, §403(a), added subsec. (f).

+

1957—Subsec. (a)(8). Pub. L. 85–239, §5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title.

+

Subsec. (e)(2). Pub. L. 85–239, §1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956.

+

Subsec. (e)(3). Pub. L. 85–239, §1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which are effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, and for certificates filed after the due date of the return (including any extension thereof) for the second taxable year ending after 1956.

+

Subsec. (e)(4). Pub. L. 85–239, §2, added par. (4).

+

1956—Subsec. (a). Act Aug. 1, 1956, §201(i), amended generally last two sentences to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §201(e)(2), struck out from the exclusion income derived by an owner or tenant of land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(8)(B). Act Aug. 1, 1956, §201(g), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §201(e)(3), included within “trade or business” service described in section 3121(b)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §201(f), struck out exclusion of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a). Act Sept. 1, 1954, §201(a), (c)(4), in par. (1) clarified the term rentals to indicate that it includes rentals paid in the form of crop shares, struck out par. (2), redesignated pars. (3) to (8) as (2) to (7), respectively, added a new par. (8), and inserted provisions at end establishing an optional method of reporting income for self-employed farmers.

+

Subsec. (b). Act Sept. 1, 1954, §201(b), increased the limitation on self-employment income subject to tax, for taxable years ending after 1954, from $3,600 to $4,200 and included as “wages”, for purposes of computing “self-employment income,” remuneration of United States citizens employed by a foreign subsidiary of a domestic corporation which has agreed to have the Social Security insurance system extended to service performed by such citizens.

+

Subsec. (c). Act Sept. 1, 1954, §201(c)(2), inserted two sentences at end making the provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under subsec. (e) is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §201(c)(1), inserted “and other than service described in paragraph (4) of this subsection” after “18”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §201(c)(5), struck out exclusions from self-employment tax in the case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors and professional engineers.

+

Subsec. (e). Act Sept. 1, 1954, §201(c)(3), added subsec. (e).

+ + +

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Pub. L. 110–234, title XV, §15301(c), May 22, 2008, 122 Stat. 1501, and Pub. L. 110–246, §4(a), title XV, §15301(c), June 18, 2008, 122 Stat. 1664, 2263, provided that: “The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to payments made after December 31, 2007.”

+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+

Pub. L. 110–234, title XV, §15352(c), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, §4(a), title XV, §15352(c), June 18, 2008, 122 Stat. 1664, 2288, provided that: “The amendments made by this section [amending this section and sections 411 and 412 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 2007.”

+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of this title.

+

Effective Date of 2004 Amendment

+

Amendment by Pub. L. 108–357 applicable to taxable years beginning after Dec. 31, 2004, see section 102(e) of Pub. L. 108–357, set out as a note under section 56 of this title.

+

Effective Date of 1997 Amendment

+

Section 922(c) of Pub. L. 105–34 provided that: “The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to payments after December 31, 1997.”

+

Effective Date of 1996 Amendment

+

Section 1456(b) of Pub. L. 104–188 provided that: “The amendments made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”

+

Effective Date of 1994 Amendment

+

Amendment by section 108(h)(1) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

+

Section 319(c) of Pub. L. 103–296 provided that: “The amendments made by this section [amending this section, sections 3102, 3121, and 3122 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the calendar quarter following the calendar quarter in which the date of the enactment of this Act [Aug. 15, 1994] occurs.”

+

Effective Date of 1993 Amendment

+

Section 13207(e) of Pub. L. 103–66 provided that: “The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1994 and later calendar years.”

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(3) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of Title 42, The Public Health and Welfare.

+

Section 5130(b) of Pub. L. 101–508 provided that: “The amendments made by subsection (a) [amending this section, section 3509 of this title, and sections 408, 409, and 411 of Title 42] shall be effective as if included in the enactment of the provision to which it relates.”

+

Section 11331(e) of Pub. L. 101–508 provided that: “The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1991 and later calendar years.”

+

Effective Date of 1989 Amendment

+

Section 10204(a)(2) of Pub. L. 101–239 provided that: “The amendments made by paragraph (1) [amending this section] shall apply with respect to taxable years beginning after December 31, 1989.”

+

Effective Date of 1988 Amendment

+

Amendment by section 3043(c)(1) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

+

Section 8007(d) of Pub. L. 100–647 provided that: “The amendments made by subsection (a) [enacting section 3127 of this title and renumbering former section 3127 of this title as section 3128] shall apply to wages paid after December 31, 1988. The amendments made by subsection (b) [amending section 402 of Title 42, The Public Health and Welfare] shall apply to benefits paid for (and items and services furnished in) months after December 1988. The amendments made by subsection (c) [amending this section] shall apply to applications for exemptions filed on or after the date of the enactment of this Act [Nov. 10, 1988].”

+

Effective Date of 1987 Amendment

+

Section 9022(c) of Pub. L. 100–203 provided that: “The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply with respect to services performed in taxable years beginning on or after January 1, 1988.”

+

Effective Date of 1986 Amendments

+

Amendment by section 301(b)(12) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title.

+

Amendment by section 1272(d)(8), (9) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

+

Section 1704(a)(3) of Pub. L. 99–514 provided that: “The amendments made by paragraphs (1) and (2) [amending this section] shall apply to applications filed after December 31, 1986.”

+

Section 1882(b)(3) of Pub. L. 99–514 provided that: “The amendments made by this subsection [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to remuneration paid or derived in taxable years beginning after December 31, 1985.”

+

Amendment by Pub. L. 99–509 effective, except as otherwise provided, with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

+

Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(1) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of this title.

+

Amendment by section 2603(c)(2) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 2663(j)(5)(B) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

+

Effective Date of 1983 Amendment

+

Amendment by section 124(c)(2) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as a note under section 1401 of this title.

+

Amendment by section 321(e)(3) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective for taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21 set out as a note under section 3121 of this title.

+

Section 323(c)(2) of Pub. L. 98–21 provided that: “Except as provided in subsection (b)(2)(B) [amending section 411 of Title 42, The Public Health and Welfare, effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984], the amendments made by subsection (b) [amending this section and section 411 of Title 42] shall apply to taxable years beginning after December 31, 1983.”

+

Effective Date of 1982 Amendment

+

Amendment by Pub. L. 97–248 applicable to remuneration paid after Dec. 31, 1982, see section 278(c)(1) of Pub. L. 97–248, set out as a note under section 3121 of this title.

+

Effective Date of 1981 Amendment

+

Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title.

+

Effective Date of 1978 Amendment; Election of Prior Law

+

Amendment by Pub. L. 95–615 applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 of Pub. L. 95–615, set out as an Effective Date of 1978 Amendment note under section 911 of this title.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 313(c) of Pub. L. 95–216, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+

Effective Date of 1976 Amendment

+

Amendment by section 1207(e)(1)(B) of Pub. L. 94–455 applicable to taxable years ending after Dec. 31, 1971, see section 1207(f)(4) of Pub. L. 94–455, set out as a note under section 3121 of this title.

+

Amendment by section 1901(a)(155), (b)(1)(I)(iii), (X) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

+

Effective Date of 1975 Amendment

+

Section 203(c) of Pub. L. 94–92 provided that: “The amendments made by this section [amending this section and section 3231 of this title] shall be effective January 1, 1975, and shall apply only with respect to compensation paid for services rendered on or after that date.”

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–368 applicable with respect to taxable years beginning after Dec. 31, 1973, see section 10(c) of Pub. L. 93–368, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

+

Effective Date of 1972 Amendments

+

Amendment by Pub. L. 92–603 applicable with respect to taxable years beginning after Dec. 31, 1972, see sections 121(c), 124(c), and 140(c) of Pub. L. 92–603, set out as notes under section 411 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(b)(1) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Section 115(c) of Pub. L. 90–248 provided that: “The amendments made by subsections (a) and (b) [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending after 1967.”

+

Section 118(c) of Pub. L. 90–248 provided that: “The amendments made by this section [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending on or after December 31, 1967.”

+

Section 122(c) of Pub. L. 90–248 provided that:

+

“(1) The amendments made by subsections (a) and (b) of this section [amending this section and section 411 of Title 42] shall apply with respect to fees received after 1967.

+

“(2) Notwithstanding the provisions of subsections (a) and (b) of this section [amending this section and section 411 of Title 42], any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter, if on or before the due date of his income tax return for 1968 (including any extensions thereof) he files with the Secretary of the Treasury or his delegate, in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe, a certificate of election of exemption from such amendments.”

+

Section 501(b) of Pub. L. 90–248, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date.”

+

Section 502(b)(2) of Pub. L. 90–248 provided that: “The amendments made by paragraph (1) [amending this section] shall be effective only with respect to taxable years ending on or after December 31, 1968.”

+

Effective Date of 1966 Amendment

+

Amendment by Pub. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Pub. L. 89–368, set out as a note under section 6654 of this title.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(b)(1)–(3) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 312(b) of Pub. L. 89–97 applicable only with respect to taxable years beginning after Dec. 31, 1965, see section 312(c) of Pub. L. 89–97, set out as a note under section 411 of Title 42.

+

Section 319(e) of Pub. L. 89–97, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section and sections 402 and 411 of Title 42] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date.”

+

Amendment by section 320(b)(1) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title.

+

Section 331(d) of Pub. L. 89–97, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically provided therein) only to certificates with respect to which supplemental certificates are filed pursuant to section 1402(e)(5)(A) of such Code after the date of the enactment of this Act [July 30, 1965], and to certificates filed pursuant to section 1402(e)(5)(B) after such date; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments, and no lump sum death payment under such title [section 401 et seq. of Title 42] shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [July 30, 1965]. The provisions of section 1402(e)(5) and (6) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] which were in effect before the date of enactment of this Act shall be applicable with respect to any certificate filed pursuant thereto before such date if a supplemental certificate is not filed with respect to such certificate as provided in this section.”

+

Section 341(c) of Pub. L. 89–97, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [July 30, 1965]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments.”

+

Effective Date of 1964 Amendments

+

Section 2(c) of Pub. L. 88–650, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Oct. 13, 1964]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act [Oct. 1964] is enacted or any prior month shall be payable or increased by reason of such amendments.”

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of this title.

+

Effective Date of 1961 Amendment

+

Section 202(b) of Pub. L. 87–64 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of enactment of this Act [June 30, 1961]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act [June 30, 1961].”

+

Effective Date of 1960 Amendment

+

Section 101(f) of Pub. L. 86–778, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960].”

+

Amendment by section 103(k) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as such enactment involves the nonapplication of section 932 of this title to the Virgin Islands for purposes of section 1401 et seq. of this title and section 411 of Title 42, such enactment shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and section 411 of Title 42 are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 103(l) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 106(b) of Pub. L. 86–778 applicable only with respect to taxable years ending on or after Dec. 31, 1960, see section 106(c) of Pub. L. 86–778, set out as a note under section 411 of Title 42.

+

Effective Date of 1958 Amendment

+

Section 403(b) of Pub. L. 85–840, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(1) Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply only with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958].

+

“(2) In the case of an individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], the amendment made by subsection (a) [amending this section] shall apply only if—

+

“(A) before January 1, 1960, there is filed a return (or amended return) of the tax imposed by chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 1401 et seq. of this title] for the taxable year ending as a result of his death, and

+

“(B) in any case where the return is filed solely for the purpose of reporting net earnings from self-employment resulting from the amendment made by subsection (a), the return is accompanied by the amount of tax attributable to such net earnings.

+

In any case described in the preceding sentence, no interest or penalty shall be assessed or collected on the amount of any tax due under chapter 2 of such Code solely by reason of the operation of section 1402(f) of such Code.”

+

Effective Date of 1957 Amendment

+

Section 4 of Pub. L. 85–239, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(a) Section 3 [set out below], and the amendments made by the first section of this Act [amending this section], shall apply with respect to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for months beginning after, and lump sum death payments under such title in the case of deaths occurring after, the date of the enactment of this Act [Aug. 30, 1957].

+

“(b) Notwithstanding subsection (a), in the case of any individual who—

+

“(1)(A) has remuneration which is deemed, by reason of section 3, to constitute remuneration for employment for purposes of title II of the Social Security Act [section 401 et seq. of Title 42], or

+

“(B) has income which constitutes net earnings from self-employment under such title by reason of the filing of a certificate pursuant to section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and

+

“(2) was entitled to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [August 1957],

+

section 3 [set out below] and the amendments made by the first section of this Act [amending this section] shall apply with respect to monthly insurance benefits under such title based on his wages and self-employment income only if he, or any other person entitled to monthly insurance benefits under such title on the basis of such wages and self-employment income, files, on or after the date of enactment of this Act [Aug. 30, 1957], an application for recomputation by reason of this Act. Such recomputation shall be made in the manner provided in title II of the Social Security Acts [section 401 et seq. of Title 42] as in effect at the time of the last previous computation or recomputation of such individual's primary insurance amount and as though the application therefor was filed in the month in which the application for such last previous computation or recomputation was filed. No recomputation under this subsection shall be regarded as a recomputation under section 215(f) of the Social Security Act [section 415(f) of Title 42]. Any such recomputation shall be effective for and after the twelfth month before the month in which the application therefor is filed, but in no case for any month which begins on or prior to the date of the enactment of this Act. Any such recomputation shall be effective only if it results in a higher primary insurance amount.

+

“(c) The preceding provisions of this section shall not render erroneous any monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act [August 1957] is enacted or any prior month.”

+

Section 5(c) of Pub. L. 85–239 provided that: “The amendments made by this section [amending this section and section 411 of Title 42] shall, except for purposes of section 203 of the Social Security Act [section 403 of title 42], apply only with respect to taxable years ending on or after December 31, 1957. For purposes of section 203 of the Social Security Act [section 403 of Title 42] (other than subsection (a)), such amendments shall apply only with respect to taxable years beginning after the month in which this Act is enacted [August 1957]. For purposes of subsection (a) of such section 203, such amendments shall apply only with respect to taxable years of the insured individual ending on or after December 31, 1957.”

+

Effective Date of 1956 Amendment

+

Amendment by section 201(e)(2), (f) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, amendment by section 201(i) of that act applicable with respect to taxable years ending on or after Dec. 31, 1956, amendment by section 201(e)(3) of that act applicable with respect to taxable years ending after 1954, and, except as provided in section 201(m)(2)(B) of that act, amendment by section 201(g) of that act applicable only with respect to taxable years ending after 1956, see section 201(m) of act Aug. 1, 1956, set out as a under section 3121 of this title.

+

Effective Date of 1954 Amendment

+

Section 201(d) of act Sept. 1, 1954, provided that: “The amendments made by subsections (a), (b) and (c) of this section [amending this section] shall be applicable only with respect to taxable years ending after 1954.”

+ + +

Revocation by Members of the Clergy of Exemption From Social Security Coverage

+

Pub. L. 106–170, title IV, §403, Dec. 17, 1999, 113 Stat. 1910, provided that:

+

“(a) In General.—Notwithstanding section 1402(e)(4) of the Internal Revenue Code of 1986, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Dec. 17, 1999], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed by the Commissioner of Internal Revenue), if such application is filed no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's second taxable year beginning after December 31, 1999. Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 and title II of the Social Security Act (42 U.S.C. 401 et seq.)), as specified in the application, either with respect to the applicant's first taxable year beginning after December 31, 1999, or with respect to the applicant's second taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed after the due date of the applicant's Federal income tax return for a taxable year and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code (notwithstanding paragraphs (4) and (5) of section 1402(c)) except for the exemption under section 1402(e)(1) of such Code.

+

“(b) Effective Date.—Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years beginning after December 31, 1999, and with respect to monthly insurance benefits payable under title II on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”

+

Limited Exemption for Canadian Ministers From Certain Self-Employment Tax Liability

+

Section 306 of Pub. L. 103–296 provided that:

+

“(a) In General.—Notwithstanding any other provision of law, if—

+

“(1) an individual performed services described in section 1402(c)(4) of the Internal Revenue Code of 1986 which are subject to tax under section 1401 of such Code,

+

“(2) such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act [42 U.S.C. 433] was in effect, and

+

“(3) such individual was required to pay contributions on the earnings from such services under the social insurance system of Canada,

+

then such individual may file a certificate under this section in such form and manner, and with such official, as may be prescribed in regulations issued under chapter 2 of such Code. Upon the filing of such certificate, notwithstanding any judgment which has been entered to the contrary, such individual shall be exempt from payment of such tax with respect to services described in paragraphs (1) and (2) and from any penalties or interest for failure to pay such tax or to file a self-employment tax return as required under section 6017 of such Code.

+

“(b) Period for Filing.—A certificate referred to in subsection (a) may be filed only during the 180-day period commencing with the date on which the regulations referred to in subsection (a) are issued.

+

“(c) Taxable Years Affected by Certificate.—A certificate referred to in subsection (a) shall be effective for taxable years ending after December 31, 1978, and before January 1, 1985.

+

“(d) Restriction on Crediting of Exempt Self-Employment Income.—In any case in which an individual is exempt under this section from paying a tax imposed under section 1401 of the Internal Revenue Code of 1986, any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act (42 U.S.C. 411(b)), and, if such individual's primary insurance amount has been determined under section 215 of such Act (42 U.S.C. 415), notwithstanding section 215(f)(1) of such Act, the Secretary of Health and Human Services (prior to March 31, 1995) or the Commissioner of Social Security (after March 30, 1995) shall recompute such primary insurance amount so as to take into account the provisions of this subsection. The recomputation under this subsection shall be effective with respect to benefits for months following approval of the certificate of exemption.”

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+ + +

Revocation of Exemption From Coverage by Clergymen; Procedure, Applicability, Etc.

+

Section 1704(b) of Pub. L. 99–514 provided that:

+

“(1) In general.—Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(2)(B) of this section, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Oct. 22, 1986], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of subtitle A of such Code), if such application is filed—

+

“(A) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [42 U.S.C. 402(a), 423] (without regard to section 202(j)(1) or 223(b) of such Act [42 U.S.C. 402(j)(1), 423(b)]), and

+

“(B) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act [Oct. 22, 1986].

+

Any such revocation shall be effective (for purposes of chapter 2 of subtitle A of the Internal Revenue Code of 1986 and title II of the Social Security Act [42 U.S.C. 401 et seq.]), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the Federal income tax return for the applicant's first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of subtitle A of such Code (notwithstanding paragraph (4) or (5) of section 1402(c) of such Code) but for the exemption under section 1402(e)(1) of such Code.

+

“(2) Effective date.—Paragraph (1) of this subsection shall apply with respect to service performed (to the extent specified in such paragraph) in taxable years ending on or after the date of the enactment of this Act [Oct. 22, 1986] and with respect to monthly insurance benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such paragraph) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”

+

Section 316 of Pub. L. 95–216, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(a) Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], any exemption which has been received under section 1402(e)(1) of such Code, by a duly ordained, commissioned, or licensed minister of a church or a Christian Science practitioner, and which is effective for the taxable year in which this Act [Pub. L. 95–216, enacted Dec. 20, 1977] is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of such Code [this chapter]), if such application is filed—

+

“(1) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [section 402(a) or 423 of Title 42, The Public Health and Welfare] (without regard to section 202(j)(1) or 223(b) of such Act [section 402(j)(1) or 423(b) of Title 42]), and

+

“(2) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act [Dec. 20, 1977].

+

Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 [this chapter] and title II of the Social Security Act [section 401 et seq. of Title 42]), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the applicant's first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code [this chapter] (notwithstanding section 1402(c)(4) or (c)(5) of such Code) except for the exemption under section 1402(e)(1) of such Code.

+

“(b) Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years ending on or after the date of the enactment of this Act [Dec. 20, 1977], and with respect to monthly insurance benefits payable under title II of the Social Security Act [section 401 et seq. of Title 42] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is filed (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year).”

+

Election of Exemption of Fees From Coverages Self-Employment Income

+

Section 122(c)(2) of Pub. L. 90–248 authorized any individual affected by the amendments made by Pub. L. 90–248 to subsecs. (c)(1), (2)(E) of this section and section 411(c)(1), (2)(E) of Title 42, The Public Health and Welfare, to make an irrevocable election not to have such amendments apply to fees received in 1968 and every year thereafter if he filed, on or before the due date of his income tax return for 1968, with the Secretary of the Treasury, a certificate of election of exemption from such amendments.

+

Time for Claim for Refund or Credit of Overpayment; Disallowance of Interest

+

Section 501(c) of Pub. L. 90–248 authorized the payment of a refund or credit of any overpayment resulting from the amendment of subsec. (h)(2), relating to the filing of applications under this section, by section 501(a) of Pub. L. 90–248 if the claim therefore was filed on or before Dec. 31, 1968.

+

Refund or Credit on Claims for Overpayment Filed Before April 15, 1966, by Members of Religious Groups Opposed to Insurance

+

Section 319(f) of Pub. L. 89–97 authorized the payment of a refund or credit of any overpayment resulting from the amendments made to sections 402, 411, and 1402 of this title by Pub. L. 89–97, if the claim therefore is filed on or before Apr. 15, 1966.

+

Computation of Interest or Assessment of Penalties on Self-Employment Taxes Payable by Ministers, Members of Religious Orders, and Christian Science Practitioners

+

Section 331(b) of Pub. L. 89–97 established, for purposes of computing interest, Apr. 15, 1967, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before Jan. 1, 1966 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(5) of this section, which was struck out by section 115(b)(2) of Pub. L. 90–248.

+

Computation of Interest or Assessment of Penalties on Self-Employment Taxes Payable by Ministers, Members of Religious Orders, and Christian Science Practitioners

+

Section 101(d) of Pub. L. 86–778 established, for purposes of computing interest, Apr. 15, 1962, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before 1959 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(3)(B) or (5) of this section.

+

Section 1(c) of Pub. L. 85–239 established the due date, for purposes of computing interest, for the payment of taxes, where a certificate had been filed under subsec. (e)(3)(A) or (B) of this section after the due date of a return for any taxable year.

+

Remuneration Deemed Net Earnings From Self-Employment and not Remuneration for Employment

+

Section 105(c)(2) of Pub. L. 86–778, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute net earnings from self-employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402(g) of the Internal Revenue Code of 1986, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210(a)(8)(B) of the Social Security Act [section 410(a)(18)(B)(ii), (iii) of Title 42], to have become an employee of such organization (or to have become a member of such group) on such day.”

+

Remuneration Paid to Ministers, Members of Religious Orders, and Christian Science Practitioners in 1955 and 1956 Deemed Remuneration for Employment for Purposes of Social Security Benefits

+

Section 3 of Pub. L. 85–239, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Remuneration which is deemed under section 1402(e)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute remuneration for employment shall also be deemed, notwithstanding sections 210(a)(8)(A) and 211(c) of the Social Security Act [sections 410(a)(8)(A) and 411(c) of Title 42, The Public Health and Welfare], to constitute remuneration for employment (and not net earnings from self-employment) for purposes of title II of such Act [section 401 et seq. of Title 42].” See section 4 of Pub. L. 85–239, set out as an Effective Date of 1957 Amendment note above.

+

Monthly Benefits and Lump-Sum Death Payments Under Social Security Act

+

Section 105(d)(2) of Pub. L. 86–778, set out as an Effective Date of 1960 Amendment note under section 3121 of this title, provided that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for September 1960 or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of section 105 or the amendments made by such subsections [adding subsec. (g) to this section and enacting notes under this section and section 3121 of this title], and no lump-sum death payment under title II of the Social Security Act shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to Sept. 13, 1960.

+ + + +

1 So in original.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2008_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2008_42_411.html new file mode 100644 index 00000000..de3f08ee --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2008_42_411.html @@ -0,0 +1,349 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2008 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest benefits 1 or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

+

(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and

+

(16) Notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(k) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) The lower limit for any taxable year is the sum of the amounts required under section 413(d) of this title for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, §8215(b)(2), May 25, 2007, 121 Stat. 194; Pub. L. 110–234, title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), May 22, 2008, 122 Stat. 1109, 1501, 1526; Pub. L. 110–246, §4(a), title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), June 18, 2008, 122 Stat. 1664, 1870, 2263, 2288.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2008—Subsec. (a). Pub. L. 110–246, §15352(b)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing and “the lower limit” for “$1,600” wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(b), inserted “, and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title” after “crop shares”.

+

Subsec. (a)(2). Pub. L. 110–246, §4115(c)(1)(A)(i), (B)(iii), substituted “benefits” for “coupons”.

+

Subsec. (k). Pub. L. 110–246, §15352(b)(2), added subsec. (k).

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;”.

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted “, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires” before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted “section 162(l)” for “section 162(m)”.

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Amendment by section 4115(c)(1)(A)(i), (B)(iii) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

+

Amendment by section 15301(b) of Pub. L. 110–246 applicable to payments made after Dec. 31, 2007, see section 15301(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 15352(b)(1), (2) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: “The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Section 323(b)(2)(B) of Pub. L. 98–21 provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Section 313(c) of Pub. L. 95–216 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Section 10(c) of Pub. L. 93–368 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendments

+

Section 121(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Section 124(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Section 140(c) of Pub. L. 92–603 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Section 312(c) of Pub. L. 89–97 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Section 106(c) of Pub. L. 86–778 provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Section 313(b) of Pub. L. 85–840 provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Section 106(b) of act Aug. 1, 1956, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see section 221(k) of act Sept. 23, 1950.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Section 214 of act Sept. 23, 1950, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + +

1 So in original. Probably should be “coupons”. See 2008 Amendment note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2012_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2012_42_410.html new file mode 100644 index 00000000..f4d8e02b --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2012_42_410.html @@ -0,0 +1,569 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2012 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term “employment” means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term “employment” for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 450i(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees’ Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees’ Retirement System Open Enrollment Act of 1997 1 to become subject to the Federal Employees’ Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k) of this section, constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term “retirement system” has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes “employment” under subsection (r) of this section;

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended [50 U.S.C. 781 et seq.], as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

+

(i) which does not exceed $100 per trip;

+

(ii) which is contingent on a minimum catch; and

+

(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

+
+

(B) such individual receives a share of the boat's (or the boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats’ in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals; or

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee.

+
+

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term “pay period” means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a) of this section.

+

(c) American vessel

+

The term “American vessel” means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term “American aircraft” means an aircraft registered under the laws of the United States.

+

(e) American employer

+

(1) The term “American employer” means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.

+

(2)(A) If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.

+

(B) For purposes of this paragraph—

+

(i) The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.

+

(ii) The term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—

+

(I) “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and

+

(II) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.

+
+

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).

+

(C) Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.

+

(f) Agricultural labor

+

The term “agricultural labor” includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) 2 of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term “United States” when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term “employee” means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term “general retirement system” means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term “political subdivision” includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term “active duty” means “active duty” as described in paragraph (21) of section 101 of title 38, except that it shall also include “active duty for training” as described in paragraph (22) of such section.

+

(3) The term “inactive duty training” means “inactive duty training” as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,3 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term “member of a uniformed service” means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers’ Training Corps, the Naval Reserve Officers’ Training Corps, or the Air Force Reserve Officers’ Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 U.S.C. App. 451 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term “crew leader” means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term “employment” shall, notwithstanding the provisions of subsection (a) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term “medicare qualified government employment” means any service which would constitute “employment” as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5) of this section, or

+

(B) subsection (a)(7) of this section, except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term “employment” for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute “employment” if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” as defined in subsection (a) of this section, and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term “Federal agency” means an agency, as defined in section 3581(1) of title 5.

+

(B) The term “international organization” has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Pub. L. 87–345, §3, Oct. 3, 1961, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Pub. L. 85–840, title III, §311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; Pub. L. 86–70, §32(c)(2), June 25, 1959, 73 Stat. 149; Pub. L. 86–168, title I, §104(h), title II, §202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, §30(c)(2), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87–256, §110(e)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87–293, title II, §202(b)(1), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90–248, title I, §123(a), title IV, §403(a), Jan. 2, 1968, 81 Stat. 844, 931; Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), Oct. 30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93–445, title III, §311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–455, title XII, §1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94–563, §1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–600, title VII, §703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97–248, title II, §§269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 560; Pub. L. 97–448, title III, §309(b)(23), Jan. 12, 1983, 96 Stat. 2410; Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 120, 121; Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 1157, 1162, 1170; Pub. L. 99–221, §3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 316, 327; Pub. L. 99–335, title III, §304(a), June 6, 1986, 100 Stat. 606; Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 2935; Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–288, 1330–295; Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791–3793; Pub. L. 101–239, title X, §10201(b)(1), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §11332(a), Nov. 5, 1990, 104 Stat. 1388–469; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–572, title IX, §902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–178, title II, §204(d), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Pub. L. 103–387, §2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, §1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–33, title XI, §11246(b)(2)(B), as added Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 108–203, title IV, §423(c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 109–280, title VIII, §854(c)(9), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 110–245, title III, §302(b), June 17, 2008, 122 Stat. 1648; Pub. L. 110–458, title I, §108(k)(2), Dec. 23, 2008, 122 Stat. 5110.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees’ Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

The Internal Security Act of 1950, referred to in subsec. (a)(17), is act Sept. 23, 1950, ch. 1024, 64 Stat. 987, which is classified principally to chapter 23 (§781 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Short Title note set out under section 781 of Title 50 and Tables.

+

Section 1141j(g) of title 12, referred to in subsec. (f)(3), was redesignated section 1141j(f) by Pub. L. 110–246, title I, §1610, June 18, 2008, 122 Stat. 1746.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to section 451 et seq. of Title 50, Appendix. For complete classification of this Act to the Code, see References in Text note set out under section 451 of Title 50, Appendix, and Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Amendments

+

2008—Subsec. (a)(5)(E). Pub. L. 110–458 struck out “or special trial judge” before “of the United States Tax Court”.

+

Subsec. (e). Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

+

2006—Subsec. (a)(5)(E). Pub. L. 109–280 inserted “or special trial judge” before “of the United States Tax Court”.

+

2004—Subsec. (f)(5). Pub. L. 108–203 struck out “or is domestic service in a private home of the employer” before period at end.

+

1998—Subsec. (a)(7)(D). Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(B). See 1997 Amendment note below.

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “section 2157 of title 50,”.

+

Subsec. (a)(7)(D). Pub. L. 105–33, §11246(b)(2)(B), as added by Pub. L. 105–277, inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5)” after “United States” in introductory provisions.

+

1996—Subsec. (a). Pub. L. 104–188, §1116(a)(2)(A), inserted at end “For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.”

+

Subsec. (a)(20)(A). Pub. L. 104–188, §1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),”.

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of” in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 450i(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted “1986” for “1954” after “Code of”.

+

Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end “, except service which constitutes ‘employment’ under subsection (r) of this section”.

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing and “the Commissioner receives” for “he receives” in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted “$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year” for “$100”.

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted “1986” for “1954” after “Code of”.

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted “section 2157 of title 50” for “section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees”.

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted “United States Court of Federal Claims” for “United States Claims Court”.

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted “3121(l)(6)” for “3121(l)(8)” in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted “any such service performed on or after any date on which such individual performs” after “with respect to”.

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees’ Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;”.

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted “(F), (J), or (M)” for “(F) or (J)” in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted “18” for “twenty-one”.

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: “Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—”.

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Except as provided in paragraph (4) of this subsection, the term ‘employment’ shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay.”

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted “any other service” for “Any other service”.

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted “Service (other than service described in paragraph (3)(A)) performed” for “Service performed” in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: “For purposes of sections 426 and 426–1 of this title, the term ‘medicare qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section.”

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before “(A)”.

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after “such affiliate”.

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out “(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)”.

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted “(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,” for “(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),”, added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following “except that this paragraph shall not apply with respect to—” redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following “except that this paragraph shall not apply with respect to—” redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following “chapter 38 of title 5”, cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted “this subparagraph” for “this paragraph”, and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after “; or”.

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted “paragraph (21) of section 101 of title 38” for “section 102 of the Servicemen's and Veterans’ Survivor Benefits Act” and “paragraph (22) of such section” for “such section”.

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted “paragraph (23) of such section 101” for “such section 102”.

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out “of Health, Education, and Welfare” after “Secretary”.

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted “a reserve component as defined in section 101(27) of title 38” for “a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans’ Survivor Benefits Act” and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted “military, naval, or air” for “military or naval” wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted “Military Selective Service Act” for “Universal Military Training and Service Act”.

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out “either” before “A” in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code “an American employer” for “a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)”, and “affiliate” for “subsidiary” after “with respect to such”.

+

Pub. L. 98–21, §323(a)(2), substituted “a citizen or resident of the United States” for “a citizen of the United States” in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;”.

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

“(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

“(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

“(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

“(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

“(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

“(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

“(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

“(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

“(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

“(ii) in the legislative branch;

+

“(iii) in a penal institution of the United States by an inmate thereof;

+

“(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

“(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

“(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);”.

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted “this paragraph” for “this subparagraph”.

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted “Secretary of Transportation” for “Secretary of the Treasury”.

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted “year” for “quarter”.

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted “(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))” after “section 3121(k) of the Internal Revenue Code of 1954” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted “section 231b(i) of title 45” for “section 228c–1 of title 45” and struck out “, as provided in section 228c–1(p)(2) of title 45” after “notify the Secretary of Health, Education, and Welfare”.

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted “subchapter III of chapter 83 of title 5” for “the Civil Service Retirement Act”.

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted “, other than as a medical or dental intern or a medical or dental resident in training”.

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted “includes the District of Columbia and” for “includes Hawaii, the District of Columbia, and”.

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out “Hawaii,” before “the District of Columbia.”

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (l) to (o) as (k) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted “Federal land bank association” for “national farm loan association”, and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted “Civil Service Retirement Act” for “Civil Service Retirement Act of 1930”, and inserted “(other than the retirement system of the Tennessee Valley Authority)” after “retirement system”.

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of “employment” service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted “by an individual” after “Service performed” and “and if such service is covered by a retirement system established by such instrumentality;” after “December 31, 1950.”

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+ + +

Change of Name

+

“United States magistrate judge” substituted for “United States magistrate” in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Effective Date of 2008 Amendment

+

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 110–245 applicable to services performed in calendar months beginning more than 30 days after June 17, 2008, see section 302(c) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1998 Amendment

+

Amendment by Pub. L. 105–277 effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, Pub. L. 105–33, see section 101(h) [title VIII, §805] of Pub. L. 105–277, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–33 applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see section 11246(b)(4) of Pub. L. 105–33, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1996 Amendment

+

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+

Effective Date of 1994 Amendment

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, §303(e), Aug. 15, 1994, 108 Stat. 1520, provided that: “The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995.”

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees’ Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendment

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Pub. L. 99–272, title XIII, §13205(d)(2), Apr. 7, 1986, 100 Stat. 318, provided that:

+

“(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

“(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [section 1395c et seq. of this title] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986.”

+

Effective Date of 1985 Amendment

+

Pub. L. 99–221, §3(c), Dec. 26, 1985, 99 Stat. 1736, provided that: “The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983.”

+

Effective Date of 1984 Amendment

+

Pub. L. 98–369, div. B, title VI, §2601(f), July 18, 1984, 98 Stat. 1127, provided that: “Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983.”

+

Pub. L. 98–369, div. B, title VI, §2603(e), July 18, 1984, 98 Stat. 1130, provided that: “The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983.”

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §128(c), Oct. 30, 1972, 86 Stat. 1358, provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972].”

+

Pub. L. 92–603, title I, §129(b), Oct. 30, 1972, 86 Stat. 1359, provided that: “The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972.”

+

Effective Date of 1968 Amendment

+

Pub. L. 90–248, title I, §123(c), Jan. 2, 1968, 81 Stat. 845, provided that: “The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967.”

+

Effective Date of 1965 Amendment

+

Pub. L. 89–97, title III, §311(c), July 30, 1965, 79 Stat. 381, provided that: “The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965.”

+

Pub. L. 89–97, title III, §317(g), July 30, 1965, 79 Stat. 390, provided that: “The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [this subchapter and part A of subchapter XVIII of this chapter] extended to the officers and employees coming under the provisions of such amendments.”

+

Effective Date of 1961 Amendment

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §104(c), Sept. 13, 1960, 74 Stat. 942, provided that: “The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960.”

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendment

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, §203(c), Aug. 18, 1959, 73 Stat. 390.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, §47(d), June 25, 1959, 73 Stat. 153.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §311(b), Aug. 28, 1958, 72 Stat. 1035, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958.”

+

Pub. L. 85–840, title III, §312(b), Aug. 28, 1958, 72 Stat. 1035, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(k)(1) of Title 26, Internal Revenue Code] after the date of enactment of this Act [Aug. 28, 1958].”

+

Effective Date of 1956 Amendment

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see Act Aug. 1, 1956, ch. 837, title VI, §603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, §104(i), 70 Stat. 826, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

“(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

“(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

“(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

“(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

“(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

“(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare, and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [this subchapter]; and

+

“(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

“(D) The Secretary of Health, Education, and Welfare shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C).”

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Line Item Veto

+

Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title 6.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983

+

Pub. L. 98–369, div. B, title VI, §2601(c), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees].”

+

Qualification and Requalification of Federal Employees for Benefits

+

Pub. L. 98–369, div. B, title VI, §2601(d), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

“(1) Any individual who—

+

“(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [subsec. (a)(5)(G) of this section]), and

+

“(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

“(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

“(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

“(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

“(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code.”

+

[Pub. L. 99–514, title XVIII, §1883(a)(5), Oct. 22, 1986, 100 Stat. 2916, provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Pub. L. 98–369, div. B, title VI, §2601(e), July 18, 1984, 98 Stat. 1127, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

“(1) For purposes of section 210(a)(5) of the Social Security Act [subsec. (a)(5) of this section] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

“(2) For purposes of section 203 of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also ‘employment’ for purposes of title II of the Social Security Act [this subchapter], shall be considered to be ‘covered service’.”

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Pub. L. 98–21, title I, §101(e), Apr. 20, 1983, 97 Stat. 70, provided that: “Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families.”

+

Coverage of Federal Home Loan Bank Employees

+

Pub. L. 92–603, title I, §125(a), Oct. 30, 1972, 86 Stat. 1357, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 3121(b)(6)(B)(ii) of Title 26, Internal Revenue Code], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

“(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

“(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [sections 3101 and 3111 of Title 26, Internal Revenue Code] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [section 3122 of Title 26] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph.”

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Act Sept. 1, 1954, ch. 1206, title I, §115, 68 Stat. 1087, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Pub. L. 91–630, §2, Dec. 31, 1970, 84 Stat. 1875, provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on Jan. 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+ + + +

1 So in original. Probably should be followed by a comma.

+ + +

2 See References in Text note below.

+ + +

3 So in original. The comma probably should not appear.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2012_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2012_42_411.html new file mode 100644 index 00000000..8a888152 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2012_42_411.html @@ -0,0 +1,349 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2012 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term “net earnings from self-employment” means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest benefits 1 or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

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(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

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(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

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(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

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(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

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(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

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(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

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(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

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(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

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(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and

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(16) Notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes “employment” under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term “deceased partner's distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, “$100” shall be substituted for “$400”.

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(k) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) The lower limit for any taxable year is the sum of the amounts required under section 413(d) of this title for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, §8215(b)(2), May 25, 2007, 121 Stat. 194; Pub. L. 110–234, title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), May 22, 2008, 122 Stat. 1109, 1501, 1526; Pub. L. 110–246, §4(a), title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), June 18, 2008, 122 Stat. 1664, 1870, 2263, 2288.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2008—Subsec. (a). Pub. L. 110–246, §15352(b)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing and “the lower limit” for “$1,600” wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(b), inserted “, and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title” after “crop shares”.

+

Subsec. (a)(2). Pub. L. 110–246, §4115(c)(1)(A)(i), (B)(iii), substituted “benefits” for “coupons”.

+

Subsec. (k). Pub. L. 110–246, §15352(b)(2), added subsec. (k).

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted “the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;” for “all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;”.

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted “, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires” before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted “section 162(l)” for “section 162(m)”.

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted “1986” for “1954” after “Code of” wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out “and” at end of par. (13), substituted “; and” for period at end of par. (14), and inserted “of the Internal Revenue Code of 1986” after “section 162(m)” in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of” in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting “, except service which constitutes ‘employment’ under section 410(r) of this title” before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted “Commissioner of Social Security” for “Secretary”.

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted “1986” for “1954” after “Code of”.

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted “1986” for “1954” after “Code of”.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted “of the Internal Revenue Code of 1986” before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The term ‘possession of the United States’ as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;”.

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: “With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

“(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

“(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

“(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income.”

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end “In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).”

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939”, “such subtitle” for “such chapter”, and “section 702(a)(8) of the Internal Revenue Code of 1954” for “section 183 of the Internal Revenue Code of 1939”.

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted “702(a)(8)” for “702(a)(9)” in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” and inserted “or” before “(C)”.

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted “section 172 of the Internal Revenue Code of 1954” for “section 23(s) of the Internal Revenue Code of 1939”.

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted “section 162 of the Internal Revenue Code of 1954” for “section 23 of the Internal Revenue Code of 1939” in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted “section 3231 of the Internal Revenue Code of 1954” for “section 1532 of the Internal Revenue Code of 1939”.

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted “subchapter K of chapter 1 of the Internal Revenue Code of 1954” for “supplement F of chapter 1 of the Internal Revenue Code of 1939”.

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted “subtitle A of the Internal Revenue Code of 1954” for “chapter 1 of the Internal Revenue Code of 1939” in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted “The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply” for “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply”.

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting “In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply” for “In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply”. See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted “, except as provided by an agreement under section 433 of this title” after “non-resident alien individual” in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that “(other than interest described in section 35 of the Internal Revenue Code of 1954)” be struck out from subsec. (a)(2) of this section, was executed by striking out “(other than interest described in section 25(a) of the Internal Revenue Code of 1939)” as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted “section 1402(g)” for “section 1402(h)”.

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted “$13,200” for “$12,600”.

+

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted “and prior to 1973” after “1971”.

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted “and beginning prior to 1972” after “1967”.

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted “and prior to 1968” after “1965” and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence “unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him” for “during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect”.

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term “trade or business” functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted “$2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted “and prior to 1966” after “1958” and substituted “and” for “or” after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) “doctor of medicine or” before, and “; or the performance of such service by a partnership” after “Christian Science practitioner” and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting “, coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies” for “or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable”.

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted “section 933 of the Internal Revenue Code of 1954” for “section 116(1) of the Internal Revenue Code of 1954”, and struck out provisions which defined “possession of the United States” in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted “and prior to 1959” after “year ending after 1954” in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term “trade or business” service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from “net earnings from self-employment” the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted “and other than service described in paragraph (4) of this subsection” after “eighteen”.

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Amendment by section 4115(c)(1)(A)(i), (B)(iii) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

+

Amendment by section 15301(b) of Pub. L. 110–246 applicable to payments made after Dec. 31, 2007, see section 15301(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 15352(b)(1), (2) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: “The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994.”

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Pub. L. 98–21, title III, §323(b)(2)(B), Apr. 20, 1983, 97 Stat. 121, provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Pub. L. 95–216, title III, §313(c), Dec. 20, 1977, 91 Stat. 1536, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977.”

+

Effective Date of 1974 Amendment

+

Pub. L. 93–368, §10(c), Aug. 7, 1974, 88 Stat. 422, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973.”

+

Effective Date of 1973 Amendment

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §121(c), Oct. 30, 1972, 86 Stat. 1354, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972.”

+

Pub. L. 92–603, title I, §124(c), Oct. 30, 1972, 86 Stat. 1357, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Pub. L. 92–603, title I, §140(c), Oct. 30, 1972, 86 Stat. 1366, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972.”

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Pub. L. 89–97, title III, §312(c), July 30, 1965, 79 Stat. 381, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965.”

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §106(c), Sept. 13, 1960, 74 Stat. 946, provided that: “The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [section 403 of this title], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960].”

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §313(b), Aug. 28, 1958, 72 Stat. 1036, provided that: “The amendment made by subsection (a) [amending this section] shall apply—

+

“(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

“(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [section 603(b)(2) of this title] are met.”

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Act Aug. 1, 1956, ch. 836, title I, §106(b), 70 Stat. 829, provided that: “The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956.”

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see act Sept. 23, 1950, ch. 994, title II, §221(k), 64 Stat. 947.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Act Sept. 23, 1950, ch. 994, title II, §214, 64 Stat. 937, provided that: “No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States.”

+ + + +

1 So in original. Probably should be “coupons”. See 2008 Amendment note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2013_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2013_42_411.html new file mode 100644 index 00000000..765dc6a5 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2013_42_411.html @@ -0,0 +1,349 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2013 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term "net earnings from self-employment" means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest benefits 1 or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) of this section without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) of this section shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

+

(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and

+

(16) Notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g) of this section, or by a partnership of which an individual is a member on a regular basis as defined in subsection (g) of this section, but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term "self-employment income" means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term "trade or business", when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes "employment" under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term "partnership" and the term "partner" shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term "taxable year" shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term "deceased partner's distributive share" includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a) of this section, of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A) of this section, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term "options dealer" has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term "commodities dealer" means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term "section 1256 contracts" has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a) of this section—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) of this section shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) of this section to church employee income, "$100" shall be substituted for "$400".

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11) of this section, and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term "church employee income" means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) of this section shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(k) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) The lower limit for any taxable year is the sum of the amounts required under section 413(d) of this title for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, §8215(b)(2), May 25, 2007, 121 Stat. 194; Pub. L. 110–234, title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), May 22, 2008, 122 Stat. 1109, 1501, 1526; Pub. L. 110–246, §4(a), title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), June 18, 2008, 122 Stat. 1664, 1870, 2263, 2288.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2008—Subsec. (a). Pub. L. 110–246, §15352(b)(1), in concluding provisions, substituted "the upper limit" for "$2,400" wherever appearing and "the lower limit" for "$1,600" wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(b), inserted ", and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title" after "crop shares".

+

Subsec. (a)(2). Pub. L. 110–246, §4115(c)(1)(A)(i), (B)(iii), substituted "benefits" for "coupons".

+

Subsec. (k). Pub. L. 110–246, §15352(b)(2), added subsec. (k).

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted "the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;" for "all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;".

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted ", but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires" before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted "section 162(l)" for "section 162(m)".

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted "1986" for "1954" after "Code of" wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out "and" at end of par. (13), substituted "; and" for period at end of par. (14), and inserted "of the Internal Revenue Code of 1986" after "section 162(m)" in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of" in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting ", except service which constitutes 'employment' under section 410(r) of this title" before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of".

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted "1986" for "1954" after "Code of".

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted "of the Internal Revenue Code of 1986" before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: "The term 'possession of the United States' as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;".

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: "With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

"(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

"(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

"(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income."

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end "In the case of church employee income, the special rules of subsection (i)(2) of this section shall apply for purposes of paragraph (2)."

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939", "such subtitle" for "such chapter", and "section 702(a)(8) of the Internal Revenue Code of 1954" for "section 183 of the Internal Revenue Code of 1939".

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted "702(a)(8)" for "702(a)(9)" in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" and inserted "or" before "(C)".

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted "section 172 of the Internal Revenue Code of 1954" for "section 23(s) of the Internal Revenue Code of 1939".

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted "section 162 of the Internal Revenue Code of 1954" for "section 23 of the Internal Revenue Code of 1939" in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted "subchapter K of chapter 1 of the Internal Revenue Code of 1954" for "supplement F of chapter 1 of the Internal Revenue Code of 1939".

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted "The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply" for "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply".

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply" for "In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply". See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted ", except as provided by an agreement under section 433 of this title" after "non-resident alien individual" in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that "(other than interest described in section 35 of the Internal Revenue Code of 1954)" be struck out from subsec. (a)(2) of this section, was executed by striking out "(other than interest described in section 25(a) of the Internal Revenue Code of 1939)" as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted "section 1402(g)" for "section 1402(h)".

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted "(as determined without regard to any activities of an agent of such owner or tenant)" after "material participation by the owner or tenant" wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted "$13,200" for "$12,600".

+

Pub. L. 93–66 substituted "$12,600" for "$12,000".

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted "and prior to 1973" after "1971".

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted "and beginning prior to 1972" after "1967".

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted "and prior to 1968" after "1965" and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence "unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him" for "during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect".

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term "trade or business" functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted "$2,400" for "$1,800" in cls. (i) to (iv) and "$1,600" for "$1,200" in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted "and prior to 1966" after "1958" and substituted "and" for "or" after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) "doctor of medicine or" before, and "; or the performance of such service by a partnership" after "Christian Science practitioner" and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting ", coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies" for "or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable".

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted "section 933 of the Internal Revenue Code of 1954" for "section 116(1) of the Internal Revenue Code of 1954", and struck out provisions which defined "possession of the United States" in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted "and prior to 1959" after "year ending after 1954" in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term "trade or business" service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from "net earnings from self-employment" the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted "and other than service described in paragraph (4) of this subsection" after "eighteen".

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+ + +

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Amendment by section 4115(c)(1)(A)(i), (B)(iii) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

+

Amendment by section 15301(b) of Pub. L. 110–246 applicable to payments made after Dec. 31, 2007, see section 15301(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 15352(b)(1), (2) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: "The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994."

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Pub. L. 98–21, title III, §323(b)(2)(B), Apr. 20, 1983, 97 Stat. 121, provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Pub. L. 95–216, title III, §313(c), Dec. 20, 1977, 91 Stat. 1536, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977."

+

Effective Date of 1974 Amendment

+

Pub. L. 93–368, §10(c), Aug. 7, 1974, 88 Stat. 422, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973."

+

Effective Date of 1973 Amendment

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §121(c), Oct. 30, 1972, 86 Stat. 1354, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972."

+

Pub. L. 92–603, title I, §124(c), Oct. 30, 1972, 86 Stat. 1357, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972."

+

Pub. L. 92–603, title I, §140(c), Oct. 30, 1972, 86 Stat. 1366, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972."

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Pub. L. 89–97, title III, §312(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965."

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §106(c), Sept. 13, 1960, 74 Stat. 946, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [42 U.S.C. 403], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960]."

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §313(b), Aug. 28, 1958, 72 Stat. 1036, provided that: "The amendment made by subsection (a) [amending this section] shall apply—

+

"(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

"(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [42 U.S.C. 603(b)(2)] are met."

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Act Aug. 1, 1956, ch. 836, title I, §106(b), 70 Stat. 829, provided that: "The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956."

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see act Sept. 23, 1950, ch. 994, title II, §221(k), 64 Stat. 947.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Act Sept. 23, 1950, ch. 994, title II, §214, 64 Stat. 937, provided that: "No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States."

+ + + +

1 So in original. Probably should be "coupons". See 2008 Amendment note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2014_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2014_42_410.html new file mode 100644 index 00000000..da3de4ee --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2014_42_410.html @@ -0,0 +1,571 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2014 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term "employment" means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term "employment" for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 450i(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees' Retirement System Open Enrollment Act of 1997 1 to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k) of this section, constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term "retirement system" has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes "employment" under subsection (r) of this section;

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052.

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

+

(i) which does not exceed $100 per trip;

+

(ii) which is contingent on a minimum catch; and

+

(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

+
+

(B) such individual receives a share of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals; or

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee.

+
+

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term "pay period" means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a) of this section.

+

(c) American vessel

+

The term "American vessel" means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term "American aircraft" means an aircraft registered under the laws of the United States.

+

(e) American employer

+

(1) The term "American employer" means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.

+

(2)(A) If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.

+

(B) For purposes of this paragraph—

+

(i) The term "domestically controlled group of entities" means a controlled group of entities the common parent of which is a domestic corporation.

+

(ii) The term "controlled group of entities" means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—

+

(I) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein, and

+

(II) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.

+
+

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).

+

(C) Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.

+

(f) Agricultural labor

+

The term "agricultural labor" includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) 2 of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term "United States" when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term "employee" means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee" under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term "general retirement system" means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term "political subdivision" includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term "employment" shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term "active duty" means "active duty" as described in paragraph (21) of section 101 of title 38, except that it shall also include "active duty for training" as described in paragraph (22) of such section.

+

(3) The term "inactive duty training" means "inactive duty training" as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,3 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term "member of a uniformed service" means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers' Training Corps, the Naval Reserve Officers' Training Corps, or the Air Force Reserve Officers' Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 U.S.C. App. 451 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term "crew leader" means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term "employment" shall, notwithstanding the provisions of subsection (a) of this section, include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term "medicare qualified government employment" means any service which would constitute "employment" as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5) of this section, or

+

(B) subsection (a)(7) of this section, except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms "State" and "political subdivision" have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term "employment" for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute "employment" if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted "employment" as defined in subsection (a) of this section, and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term "Federal agency" means an agency, as defined in section 3581(1) of title 5.

+

(B) The term "international organization" has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Pub. L. 87–345, §3, Oct. 3, 1961, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Pub. L. 85–840, title III, §311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; Pub. L. 86–70, §32(c)(2), June 25, 1959, 73 Stat. 149; Pub. L. 86–168, title I, §104(h), title II, §202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, §30(c)(2), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87–256, §110(e)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87–293, title II, §202(b)(1), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90–248, title I, §123(a), title IV, §403(a), Jan. 2, 1968, 81 Stat. 844, 931; Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), Oct. 30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93–445, title III, §311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–455, title XII, §1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94–563, §1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–600, title VII, §703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97–248, title II, §§269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 560; Pub. L. 97–448, title III, §309(b)(23), Jan. 12, 1983, 96 Stat. 2410; Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 120, 121; Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 1157, 1162, 1170; Pub. L. 99–221, §3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 316, 327; Pub. L. 99–335, title III, §304(a), June 6, 1986, 100 Stat. 606; Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 2935; Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–288, 1330–295; Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791–3793; Pub. L. 101–239, title X, §10201(b)(1), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §11332(a), Nov. 5, 1990, 104 Stat. 1388–469; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–572, title IX, §902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–178, title II, §204(d), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Pub. L. 103–387, §2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, §1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–33, title XI, §11246(b)(2)(B), as added Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 108–203, title IV, §423(c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 109–280, title VIII, §854(c)(9), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 110–245, title III, §302(b), June 17, 2008, 122 Stat. 1648; Pub. L. 110–458, title I, §108(k)(2), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees' Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees' Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

Section 1141j(g) of title 12, referred to in subsec. (f)(3), was redesignated section 1141j(f) by Pub. L. 110–246, title I, §1610, June 18, 2008, 122 Stat. 1746.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to section 451 et seq. of Title 50, Appendix. For complete classification of this Act to the Code, see References in Text note set out under section 451 of Title 50, Appendix, and Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Amendments

+

2014—Subsec. (a)(17). Pub. L. 113–295 struck out par. (17) which read as follows: "Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;".

+

2008—Subsec. (a)(5)(E). Pub. L. 110–458 struck out "or special trial judge" before "of the United States Tax Court".

+

Subsec. (e). Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

+

2006—Subsec. (a)(5)(E). Pub. L. 109–280 inserted "or special trial judge" before "of the United States Tax Court".

+

2004—Subsec. (f)(5). Pub. L. 108–203 struck out "or is domestic service in a private home of the employer" before period at end.

+

1998—Subsec. (a)(7)(D). Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(B). See 1997 Amendment note below.

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted "1986," for "1986 or" and inserted "or the Federal Employees' Retirement System Open Enrollment Act of 1997" after "section 2157 of title 50,".

+

Subsec. (a)(7)(D). Pub. L. 105–33, §11246(b)(2)(B), as added by Pub. L. 105–277, inserted "(other than the Federal Employees Retirement System provided in chapter 84 of title 5)" after "United States" in introductory provisions.

+

1996—Subsec. (a). Pub. L. 104–188, §1116(a)(2)(A), inserted at end "For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals."

+

Subsec. (a)(20)(A). Pub. L. 104–188, §1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),".

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of" in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 450i(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end ", except service which constitutes 'employment' under subsection (r) of this section".

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" wherever appearing and "the Commissioner receives" for "he receives" in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted "1986" for "1954" after "Code of".

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted "section 2157 of title 50" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees".

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court".

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted "3121(l)(6)" for "3121(l)(8)" in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted "any such service performed on or after any date on which such individual performs" after "with respect to".

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: "service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;".

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted "(F), (J), or (M)" for "(F) or (J)" in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted "18" for "twenty-one".

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: "Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—".

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "Except as provided in paragraph (4) of this subsection, the term 'employment' shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay."

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted "any other service" for "Any other service".

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted "Service (other than service described in paragraph (3)(A)) performed" for "Service performed" in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: "For purposes of sections 426 and 426–1 of this title, the term 'medicare qualified Federal employment' means any service which would constitute 'employment' as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section."

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before "(A)".

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after "such affiliate".

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)".

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted "(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous," for "(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),", added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following "except that this paragraph shall not apply with respect to—" redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following "except that this paragraph shall not apply with respect to—" redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following "chapter 38 of title 5", cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after "; or".

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted "paragraph (21) of section 101 of title 38" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section".

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted "paragraph (23) of such section 101" for "such section 102".

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted "a reserve component as defined in section 101(27) of title 38" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act" and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted "military, naval, or air" for "military or naval" wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted "Military Selective Service Act" for "Universal Military Training and Service Act".

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out "either" before "A" in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code "an American employer" for "a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)", and "affiliate" for "subsidiary" after "with respect to such".

+

Pub. L. 98–21, §323(a)(2), substituted "a citizen or resident of the United States" for "a citizen of the United States" in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;".

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

"(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

"(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

"(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

"(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

"(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

"(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

"(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

"(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

"(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

"(ii) in the legislative branch;

+

"(iii) in a penal institution of the United States by an inmate thereof;

+

"(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

"(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

"(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);".

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted "this paragraph" for "this subparagraph".

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted "Secretary of Transportation" for "Secretary of the Treasury".

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted "year" for "quarter".

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted "(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))" after "section 3121(k) of the Internal Revenue Code of 1954" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after "filed" in cls. (i), (ii), and (iii), and substituted "is (or is deemed to be) in effect" for "is in effect" in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted "section 231b(i) of title 45" for "section 228c–1 of title 45" and struck out ", as provided in section 228c–1(p)(2) of title 45" after "notify the Secretary of Health, Education, and Welfare".

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted "subchapter III of chapter 83 of title 5" for "the Civil Service Retirement Act".

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted ", other than as a medical or dental intern or a medical or dental resident in training".

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted "includes the District of Columbia and" for "includes Hawaii, the District of Columbia, and".

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia."

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (l) to (o) as (k) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted "Federal land bank association" for "national farm loan association", and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out "Alaska," before "Hawaii".

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted "Civil Service Retirement Act" for "Civil Service Retirement Act of 1930", and inserted "(other than the retirement system of the Tennessee Valley Authority)" after "retirement system".

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of "employment" service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted "by an individual" after "Service performed" and "and if such service is covered by a retirement system established by such instrumentality;" after "December 31, 1950."

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+ + +

Change of Name

+

"United States magistrate judge" substituted for "United States magistrate" in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Effective Date of 2008 Amendment

+

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 110–245 applicable to services performed in calendar months beginning more than 30 days after June 17, 2008, see section 302(c) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1998 Amendment

+

Amendment by Pub. L. 105–277 effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, Pub. L. 105–33, see section 101(h) [title VIII, §805] of Pub. L. 105–277, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–33 applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see section 11246(b)(4) of Pub. L. 105–33, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1996 Amendment

+

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+

Effective Date of 1994 Amendment

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, §303(e), Aug. 15, 1994, 108 Stat. 1520, provided that: "The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995."

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees' Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendment

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Pub. L. 99–272, title XIII, §13205(d)(2), Apr. 7, 1986, 100 Stat. 318, provided that:

+

"(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

"(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [42 U.S.C. 1395c et seq.] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986."

+

Effective Date of 1985 Amendment

+

Pub. L. 99–221, §3(c), Dec. 26, 1985, 99 Stat. 1736, provided that: "The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983."

+

Effective Date of 1984 Amendment

+

Pub. L. 98–369, div. B, title VI, §2601(f), July 18, 1984, 98 Stat. 1127, provided that: "Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983."

+

Pub. L. 98–369, div. B, title VI, §2603(e), July 18, 1984, 98 Stat. 1130, provided that: "The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983."

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §128(c), Oct. 30, 1972, 86 Stat. 1358, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]."

+

Pub. L. 92–603, title I, §129(b), Oct. 30, 1972, 86 Stat. 1359, provided that: "The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972."

+

Effective Date of 1968 Amendment

+

Pub. L. 90–248, title I, §123(c), Jan. 2, 1968, 81 Stat. 845, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967."

+

Effective Date of 1965 Amendment

+

Pub. L. 89–97, title III, §311(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965."

+

Pub. L. 89–97, title III, §317(g), July 30, 1965, 79 Stat. 390, provided that: "The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [42 U.S.C. 401 et seq., 1395c et seq.] extended to the officers and employees coming under the provisions of such amendments."

+

Effective Date of 1961 Amendment

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §104(c), Sept. 13, 1960, 74 Stat. 942, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960."

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendment

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, §203(c), Aug. 18, 1959, 73 Stat. 390.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, §47(d), June 25, 1959, 73 Stat. 153.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §311(b), Aug. 28, 1958, 72 Stat. 1035, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958."

+

Pub. L. 85–840, title III, §312(b), Aug. 28, 1958, 72 Stat. 1035, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(k)(1)] after the date of enactment of this Act [Aug. 28, 1958]."

+

Effective Date of 1956 Amendment

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see Act Aug. 1, 1956, ch. 837, title VI, §603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, §104(i), 70 Stat. 826, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

"(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

"(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

"(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

"(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

"(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare [now Health and Human Services], and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [42 U.S.C. 401 et seq.]; and

+

"(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

"(D) The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C)."

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Line Item Veto

+

Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title 6.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983

+

Pub. L. 98–369, div. B, title VI, §2601(c), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees]."

+

Qualification and Requalification of Federal Employees for Benefits

+

Pub. L. 98–369, div. B, title VI, §2601(d), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

"(1) Any individual who—

+

"(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)]), and

+

"(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

"(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

"(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

"(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

"(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code."

+

[Pub. L. 99–514, title XVIII, §1883(a)(5), Oct. 22, 1986, 100 Stat. 2916, provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Pub. L. 98–369, div. B, title VI, §2601(e), July 18, 1984, 98 Stat. 1127, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) For purposes of section 210(a)(5) of the Social Security Act [42 U.S.C. 410(a)(5)] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

"(2) For purposes of section 203 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also 'employment' for purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.], shall be considered to be 'covered service'."

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Pub. L. 98–21, title I, §101(e), Apr. 20, 1983, 97 Stat. 70, provided that: "Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families."

+

Coverage of Federal Home Loan Bank Employees

+

Pub. L. 92–603, title I, §125(a), Oct. 30, 1972, 86 Stat. 1357, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(6)(B)(ii)], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

"(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

"(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [26 U.S.C. 3101, 3111] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [26 U.S.C. 3122] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph."

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Act Sept. 1, 1954, ch. 1206, title I, §115, 68 Stat. 1087, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Pub. L. 91–630, §2, Dec. 31, 1970, 84 Stat. 1875, provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on Jan. 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+ + + +

1 So in original. Probably should be followed by a comma.

+ + +

2 See References in Text note below.

+ + +

3 So in original. The comma probably should not appear.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2018_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2018_42_410.html new file mode 100644 index 00000000..68102f18 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2018_42_410.html @@ -0,0 +1,579 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2018 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term "employment" means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term "employment" for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 5323(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees' Retirement System Open Enrollment Act of 1997 1 to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k), constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term "retirement system" has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes "employment" under subsection (r);

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052.

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

+

(i) which does not exceed $100 per trip;

+

(ii) which is contingent on a minimum catch; and

+

(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

+
+

(B) such individual receives a share of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee; or

+
+

(22) Service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 418a of this title.

+
+

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term "pay period" means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a).

+

(c) American vessel

+

The term "American vessel" means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term "American aircraft" means an aircraft registered under the laws of the United States.

+

(e) American employer

+

(1) The term "American employer" means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.

+

(2)(A) If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.

+

(B) For purposes of this paragraph—

+

(i) The term "domestically controlled group of entities" means a controlled group of entities the common parent of which is a domestic corporation.

+

(ii) The term "controlled group of entities" means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—

+

(I) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein, and

+

(II) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.

+
+

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).

+
+

(C) Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.

+

(f) Agricultural labor

+

The term "agricultural labor" includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) 2 of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term "United States" when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term "employee" means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee" under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term "general retirement system" means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term "political subdivision" includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term "employment" shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term "active duty" means "active duty" as described in paragraph (21) of section 101 of title 38, except that it shall also include "active duty for training" as described in paragraph (22) of such section.

+

(3) The term "inactive duty training" means "inactive duty training" as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,3 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term "member of a uniformed service" means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers' Training Corps, the Naval Reserve Officers' Training Corps, or the Air Force Reserve Officers' Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 U.S.C. 3801 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term "crew leader" means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term "employment" shall, notwithstanding the provisions of subsection (a), include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term "medicare qualified government employment" means any service which would constitute "employment" as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5), or

+

(B) subsection (a)(7), except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms "State" and "political subdivision" have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term "employment" for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute "employment" if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted "employment" as defined in subsection (a), and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term "Federal agency" means an agency, as defined in section 3581(1) of title 5.

+

(B) The term "international organization" has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Pub. L. 87–345, §3, Oct. 3, 1961, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Pub. L. 85–840, title III, §311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; Pub. L. 86–70, §32(c)(2), June 25, 1959, 73 Stat. 149; Pub. L. 86–168, title I, §104(h), title II, §202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, §30(c)(2), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87–256, §110(e)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87–293, title II, §202(b)(1), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90–248, title I, §123(a), title IV, §403(a), Jan. 2, 1968, 81 Stat. 844, 931; Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), Oct. 30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93–445, title III, §311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–455, title XII, §1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94–563, §1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–600, title VII, §703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97–248, title II, §§269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 560; Pub. L. 97–448, title III, §309(b)(23), Jan. 12, 1983, 96 Stat. 2410; Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 120, 121; Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 1157, 1162, 1170; Pub. L. 99–221, §3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 316, 327; Pub. L. 99–335, title III, §304(a), June 6, 1986, 100 Stat. 606; Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 2935; Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–288, 1330–295; Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791–3793; Pub. L. 101–239, title X, §10201(b)(1), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §11332(a), Nov. 5, 1990, 104 Stat. 1388–469; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–572, title IX, §902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–178, title II, §204(d), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Pub. L. 103–387, §2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, §1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–33, title XI, §11246(b)(2)(B), as added Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 108–203, title IV, §423(c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 109–280, title VIII, §854(c)(9), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 110–245, title III, §302(b), June 17, 2008, 122 Stat. 1648; Pub. L. 110–458, title I, §108(k)(2), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–243, §2(b)(1), Sept. 20, 2018, 132 Stat. 2895.)

+ + + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees' Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees' Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

Section 1141j(g) of title 12, referred to in subsec. (f)(3), was redesignated section 1141j(f) by Pub. L. 110–246, title I, §1610, June 18, 2008, 122 Stat. 1746.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Amendments

+

2018—Subsec. (a)(22). Pub. L. 115–243 added par. (22).

+

2014—Subsec. (a)(17). Pub. L. 113–295 struck out par. (17) which read as follows: "Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;".

+

2008—Subsec. (a)(5)(E). Pub. L. 110–458 struck out "or special trial judge" before "of the United States Tax Court".

+

Subsec. (e). Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

+

2006—Subsec. (a)(5)(E). Pub. L. 109–280 inserted "or special trial judge" before "of the United States Tax Court".

+

2004—Subsec. (f)(5). Pub. L. 108–203 struck out "or is domestic service in a private home of the employer" before period at end.

+

1998—Subsec. (a)(7)(D). Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(B). See 1997 Amendment note below.

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted "1986," for "1986 or" and inserted "or the Federal Employees' Retirement System Open Enrollment Act of 1997" after "section 2157 of title 50,".

+

Subsec. (a)(7)(D). Pub. L. 105–33, §11246(b)(2)(B), as added by Pub. L. 105–277, inserted "(other than the Federal Employees Retirement System provided in chapter 84 of title 5)" after "United States" in introductory provisions.

+

1996—Subsec. (a). Pub. L. 104–188, §1116(a)(2)(A), inserted at end "For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals."

+

Subsec. (a)(20)(A). Pub. L. 104–188, §1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),".

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of" in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 5323(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end ", except service which constitutes 'employment' under subsection (r)".

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" wherever appearing and "the Commissioner receives" for "he receives" in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted "1986" for "1954" after "Code of".

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted "section 2157 of title 50" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees".

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court".

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted "3121(l)(6)" for "3121(l)(8)" in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted "any such service performed on or after any date on which such individual performs" after "with respect to".

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: "service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;".

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted "(F), (J), or (M)" for "(F) or (J)" in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted "18" for "twenty-one".

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: "Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—".

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "Except as provided in paragraph (4) of this subsection, the term 'employment' shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay."

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted "any other service" for "Any other service".

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted "Service (other than service described in paragraph (3)(A)) performed" for "Service performed" in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: "For purposes of sections 426 and 426–1 of this title, the term 'medicare qualified Federal employment' means any service which would constitute 'employment' as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section."

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before "(A)".

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after "such affiliate".

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)".

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted "(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous," for "(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),", added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following "except that this paragraph shall not apply with respect to—" redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following "except that this paragraph shall not apply with respect to—" redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following "chapter 38 of title 5", cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after "; or".

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted "paragraph (21) of section 101 of title 38" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section".

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted "paragraph (23) of such section 101" for "such section 102".

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted "a reserve component as defined in section 101(27) of title 38" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act" and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted "military, naval, or air" for "military or naval" wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted "Military Selective Service Act" for "Universal Military Training and Service Act".

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out "either" before "A" in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code "an American employer" for "a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)", and "affiliate" for "subsidiary" after "with respect to such".

+

Pub. L. 98–21, §323(a)(2), substituted "a citizen or resident of the United States" for "a citizen of the United States" in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;".

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

"(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

"(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

"(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

"(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

"(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

"(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

"(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

"(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

"(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

"(ii) in the legislative branch;

+

"(iii) in a penal institution of the United States by an inmate thereof;

+

"(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

"(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

"(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);".

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted "this paragraph" for "this subparagraph".

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted "Secretary of Transportation" for "Secretary of the Treasury".

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted "year" for "quarter".

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted "(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))" after "section 3121(k) of the Internal Revenue Code of 1954" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after "filed" in cls. (i), (ii), and (iii), and substituted "is (or is deemed to be) in effect" for "is in effect" in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted "section 231b(i) of title 45" for "section 228c–1 of title 45" and struck out ", as provided in section 228c–1(p)(2) of title 45" after "notify the Secretary of Health, Education, and Welfare".

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted "subchapter III of chapter 83 of title 5" for "the Civil Service Retirement Act".

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted ", other than as a medical or dental intern or a medical or dental resident in training".

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted "includes the District of Columbia and" for "includes Hawaii, the District of Columbia, and".

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia."

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (k) to (o) as (j) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted "Federal land bank association" for "national farm loan association", and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out "Alaska," before "Hawaii".

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted "Civil Service Retirement Act" for "Civil Service Retirement Act of 1930", and inserted "(other than the retirement system of the Tennessee Valley Authority)" after "retirement system".

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of "employment" service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted "by an individual" after "Service performed" and "and if such service is covered by a retirement system established by such instrumentality;" after "December 31, 1950."

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+ + +

Change of Name

+

"United States magistrate judge" substituted for "United States magistrate" in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + +

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Effective Date of 2008 Amendment

+

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 110–245 applicable to services performed in calendar months beginning more than 30 days after June 17, 2008, see section 302(c) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1998 Amendment

+

Amendment by Pub. L. 105–277 effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, Pub. L. 105–33, see section 101(h) [title VIII, §805] of Pub. L. 105–277, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–33 applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see section 11246(b)(4) of Pub. L. 105–33, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1996 Amendment

+

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+

Effective Date of 1994 Amendment

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, §303(e), Aug. 15, 1994, 108 Stat. 1520, provided that: "The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995."

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees' Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendment

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Pub. L. 99–272, title XIII, §13205(d)(2), Apr. 7, 1986, 100 Stat. 318, provided that:

+

"(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

"(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [42 U.S.C. 1395c et seq.] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986."

+

Effective Date of 1985 Amendment

+

Pub. L. 99–221, §3(c), Dec. 26, 1985, 99 Stat. 1736, provided that: "The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983."

+

Effective Date of 1984 Amendment

+

Pub. L. 98–369, div. B, title VI, §2601(f), July 18, 1984, 98 Stat. 1127, provided that: "Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983."

+

Pub. L. 98–369, div. B, title VI, §2603(e), July 18, 1984, 98 Stat. 1130, provided that: "The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983."

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §128(c), Oct. 30, 1972, 86 Stat. 1358, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]."

+

Pub. L. 92–603, title I, §129(b), Oct. 30, 1972, 86 Stat. 1359, provided that: "The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972."

+

Effective Date of 1968 Amendment

+

Pub. L. 90–248, title I, §123(c), Jan. 2, 1968, 81 Stat. 845, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967."

+

Effective Date of 1965 Amendment

+

Pub. L. 89–97, title III, §311(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965."

+

Pub. L. 89–97, title III, §317(g), July 30, 1965, 79 Stat. 390, provided that: "The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [42 U.S.C. 401 et seq., 1395c et seq.] extended to the officers and employees coming under the provisions of such amendments."

+

Effective Date of 1961 Amendment

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §104(c), Sept. 13, 1960, 74 Stat. 942, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960."

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendment

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, §203(c), Aug. 18, 1959, 73 Stat. 390.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, §47(d), June 25, 1959, 73 Stat. 153.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §311(b), Aug. 28, 1958, 72 Stat. 1035, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958."

+

Pub. L. 85–840, title III, §312(b), Aug. 28, 1958, 72 Stat. 1035, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(k)(1)] after the date of enactment of this Act [Aug. 28, 1958]."

+

Effective Date of 1956 Amendment

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see Act Aug. 1, 1956, ch. 837, title VI, §603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, §104(i), 70 Stat. 826, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

"(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

"(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

"(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

"(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

"(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare [now Health and Human Services], and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [42 U.S.C. 401 et seq.]; and

+

"(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

"(D) The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C)."

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Line Item Veto

+

Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Construction of 2018 Amendment

+

Nothing in amendment by Pub. L. 115–243 to be construed to affect application of any Federal income tax withholding requirements under Title 26, Internal Revenue Code, see section 2(c) of Pub. L. 115–243, set out as a note under section 3121 of Title 26.

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title 6.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983

+

Pub. L. 98–369, div. B, title VI, §2601(c), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees]."

+

Qualification and Requalification of Federal Employees for Benefits

+

Pub. L. 98–369, div. B, title VI, §2601(d), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

"(1) Any individual who—

+

"(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)]), and

+

"(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

"(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

"(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

"(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

"(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code."

+

[Pub. L. 99–514, title XVIII, §1883(a)(5), Oct. 22, 1986, 100 Stat. 2916, provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Pub. L. 98–369, div. B, title VI, §2601(e), July 18, 1984, 98 Stat. 1127, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) For purposes of section 210(a)(5) of the Social Security Act [42 U.S.C. 410(a)(5)] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

"(2) For purposes of section 203 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also 'employment' for purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.], shall be considered to be 'covered service'."

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Pub. L. 98–21, title I, §101(e), Apr. 20, 1983, 97 Stat. 70, provided that: "Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families."

+

Coverage of Federal Home Loan Bank Employees

+

Pub. L. 92–603, title I, §125(a), Oct. 30, 1972, 86 Stat. 1357, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(6)(B)(ii)], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

"(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

"(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [26 U.S.C. 3101, 3111] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [26 U.S.C. 3122] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph."

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Act Sept. 1, 1954, ch. 1206, title I, §115, 68 Stat. 1087, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Pub. L. 91–630, §2, Dec. 31, 1970, 84 Stat. 1875, provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on Jan. 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+ + + +

1 So in original. Probably should be followed by a comma.

+ + +

2 See References in Text note below.

+ + +

3 So in original. The comma probably should not appear.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_1402.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_1402.html new file mode 100644 index 00000000..a22a1f43 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_1402.html @@ -0,0 +1,497 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2024 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle A - Income Taxes
+CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME
+Sec. 1402 - Definitions
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§1402. Definitions

+ + +

(a) Net earnings from self-employment

+

The term "net earnings from self-employment" means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss—

+

(1) there shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 1233(a)(2) of the Food Security Act of 1985 (16 U.S.C. 3833(a)(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) there shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) there shall be excluded any gain or loss—

+

(A) which is considered as gain or loss from the sale or exchange of a capital asset,

+

(B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 applies to such gain or loss, or

+

(C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither—

+

(i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor

+

(ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+
+

(4) the deduction for net operating losses provided in section 172 shall not be allowed;

+

(5) if—

+

(A) any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and

+

(B) any portion of a partner's distributive share of the ordinary income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+
+

(6) a resident of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to section 933;

+

(7) the deduction for personal exemptions provided in section 151 shall not be allowed;

+

(8) an individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to citizens or residents of the United States living abroad), but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires;

+

(9) the exclusion from gross income provided by section 931 shall not apply;

+

(10) there shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(11) the exclusion from gross income provided by section 911(a)(1) shall not apply;

+

(12) in lieu of the deduction provided by section 164(f) (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 for such year (determined without regard to the rate imposed under paragraph (2) of section 1401(b));

+
+

(13) there shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(14) in the case of church employee income, the special rules of subsection (j)(1) shall apply;

+

(15) in the case of a member of an Indian tribe, the special rules of section 7873 (relating to income derived by Indians from exercise of fishing rights) shall apply;

+

(16) the deduction provided by section 199 1 shall not be allowed; and

+

(17) notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based on the ordinary income or loss of the partnership for any taxable year of the partnership ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 3121(g)—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (h), or by a partnership of which an individual is a member on a regular basis as defined in subsection (h), but only if such individual's net earnings from self-employment as determined without regard to this sentence in the taxable year are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term "self-employment income" means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include—

+

(1) in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is in excess of (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, minus (ii) the amount of the wages paid to such individual during such taxable years; or

+

(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

For purposes of paragraph (1), the term "wages" (A) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers), as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and (B) includes compensation which is subject to the tax imposed by section 3201 or 3211. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term "trade or business", when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses), except that such term shall not include—

+

(1) the performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act;

+

(2) the performance of service by an individual as an employee, other than—

+

(A) service described in section 3121(b)(14)(B) performed by an individual who has attained the age of 18,

+

(B) service described in section 3121(b)(16),

+

(C) service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States, except service which constitutes "employment" under section 3121(y),

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security Act,

+

(F) service described in section 3121(b) (20), and

+

(G) service described in section 3121(b)(8)(B);

+
+

(3) the performance of service by an individual as an employee or employee representative as defined in section 3231;

+

(4) the performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) the performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) the performance of service by an individual during the period for which an exemption under subsection (g) is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him.

+

(d) Employee and wages

+

The term "employee" and the term "wages" shall have the same meaning as when used in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act).

+

(e) Ministers, members of religious orders, and Christian Science practitioners

+

(1) Exemption

+

Subject to paragraph (2), any individual who is (A) a duly ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order who has taken a vow of poverty as a member of such order) or (B) a Christian Science practitioner, upon filing an application (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) together with a statement that either he is conscientiously opposed to, or because of religious principles he is opposed to, the acceptance (with respect to services performed by him as such minister, member, or practitioner) of any public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act) and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance, shall receive an exemption from the tax imposed by this chapter with respect to services performed by him as such minister, member, or practitioner. Notwithstanding the preceding sentence, an exemption may not be granted to an individual under this subsection if he had filed an effective waiver certificate under this section as it was in effect before its amendment in 1967.

+

(2) Verification of application

+

The Secretary may approve an application for an exemption filed pursuant to paragraph (1) only if the Secretary has verified that the individual applying for the exemption is aware of the grounds on which the individual may receive an exemption pursuant to this subsection and that the individual seeks exemption on such grounds. The Secretary (or the Commissioner of Social Security under an agreement with the Secretary) shall make such verification by such means as prescribed in regulations.

+

(3) Time for filing application

+

Any individual who desires to file an application pursuant to paragraph (1) must file such application on or before the due date of the return (including any extension thereof) for the second taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5).

+

(4) Effective date of exemption

+

An exemption received by an individual pursuant to this subsection shall be effective for the first taxable year for which he has net earnings from self-employment (computed without regard to subsections (c)(4) and (c)(5)) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5), and for all succeeding taxable years. An exemption received pursuant to this subsection shall be irrevocable.

+

(f) Partner's taxable year ending as the result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term "deceased partner's distributive share" includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Members of certain religious faiths

+

(1) Exemption

+

Any individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act). Such exemption may be granted only if the application contains or is accompanied by—

+

(A) such evidence of such individual's membership in, and adherence to the tenets or teachings of, the sect or division thereof as the Secretary may require for purposes of determining such individual's compliance with the preceding sentence, and

+

(B) his waiver of all benefits and other payments under titles II and XVIII of the Social Security Act on the basis of his wages and self-employment income as well as all such benefits and other payments to him on the basis of the wages and self-employment income of any other person,

+
+

and only if the Commissioner of Social Security finds that—

+

(C) such sect or division thereof has the established tenets or teachings referred to in the preceding sentence,

+

(D) it is the practice, and has been for a period of time which he deems to be substantial, for members of such sect or division thereof to make provision for their dependent members which in his judgment is reasonable in view of their general level of living, and

+

(E) such sect or division thereof has been in existence at all times since December 31, 1950.

+
+

An exemption may not be granted to any individual if any benefit or other payment referred to in subparagraph (B) became payable (or, but for section 203 or 222(b) of the Social Security Act, would have become payable) at or before the time of the filing of such waiver.

+

(2) Period for which exemption effective

+

An exemption granted to any individual pursuant to this subsection shall apply with respect to all taxable years beginning after December 31, 1950, except that such exemption shall not apply for any taxable year—

+

(A) beginning (i) before the taxable year in which such individual first met the requirements of the first sentence of paragraph (1), or (ii) before the time as of which the Commissioner of Social Security finds that the sect or division thereof of which such individual is a member met the requirements of subparagraphs (C) and (D), or

+

(B) ending (i) after the time such individual ceases to meet the requirements of the first sentence of paragraph (1), or (ii) after the time as of which the Commissioner of Social Security finds that the sect or division thereof of which he is a member ceases to meet the requirements of subparagraph (C) or (D).

+

(3) Subsection to apply to certain church employees

+

This subsection shall apply with respect to services which are described in subparagraph (B) of section 3121(b)(8) (and are not described in subparagraph (A) of such section).

+

(h) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(i) Special rules for options and commodities dealers

+

(1) In general

+

Notwithstanding subsection (a)(3)(A), in determining the net earnings from self-employment of any options dealer or commodities dealer, there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts.

+

(2) Definitions

+

For purposes of this subsection—

+

(A) Options dealer

+

The term "options dealer" has the meaning given such term by section 1256(g)(8).

+

(B) Commodities dealer

+

The term "commodities dealer" means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) Section 1256 contracts

+

The term "section 1256 contract" has the meaning given to such term by section 1256(b).

+

(j) Special rules for certain church employee income

+

(1) Computation of net earnings

+

In applying subsection (a)—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+

(2) Computation of self-employment income

+

(A) Separate application of subsection (b)(2)

+

Paragraph (2) of subsection (b) shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+

(B) $100 floor

+

In applying paragraph (2) of subsection (b) to church employee income, "$100" shall be substituted for "$400".

+

(3) Coordination with subsection (a)(12)

+

Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) Church employee income defined

+

For purposes of this section, the term "church employee income" means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).

+

(k) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(l) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) Lower limit

+

The lower limit for any taxable year is the sum of the amounts required under section 213(d) of the Social Security Act for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) Upper limit

+

The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 16, 1954, ch. 736, 68A Stat. 353; Sept. 1, 1954, ch. 1206, title II, §201(a)–(c), 68 Stat. 1087; Aug. 1, 1956, ch. 836, title II, §201(e)(2), (3), (f), (g), (i), 70 Stat. 840–842; Pub. L. 85–239, §§1(a), (b), 2, 5(b), Aug. 30, 1957, 71 Stat. 521–523; Pub. L. 85–840, title IV, §§402(a), 403(a), Aug. 28, 1958, 72 Stat. 1042, 1043; Pub. L. 86–778, title I, §§101(a)–(c), 103(k), (l), 105(c)(1), 106(b), Sept. 13, 1960, 74 Stat. 926, 927, 938, 944, 945; Pub. L. 87–64, title II, §202(a), June 30, 1961, 75 Stat. 141; Pub. L. 88–272, title II, §227(b)(6), Feb. 26, 1964, 78 Stat. 98; Pub. L. 88–650, §2(a), (b), Oct. 13, 1964, 78 Stat. 1076, 1077; Pub. L. 89–97, title III, §§311(b)(1)–(3), 312(b), 319(a), (c), 320(b)(1), 331(a), 341(a), (b), July 30, 1965, 79 Stat. 381, 390, 391, 393, 401, 411; Pub. L. 89–368, title I, §102(c), Mar. 15, 1966, 80 Stat. 64; Pub. L. 90–248, title I, §§108(b)(1), 115(b), 118(a), 122(b), title V, §§501(a), 502(b)(1), Jan. 2, 1968, 81 Stat. 835, 839, 841, 843, 933, 934; Pub. L. 92–5, title II, §203(b)(1), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(b)(1), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(b), 124(b), 140(b), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(b)(1), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(b)(1), Dec. 31, 1973, 87 Stat. 954; Pub. L. 93–368, §10(b), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–92, title II, §203(a), Aug. 9, 1975, 89 Stat. 465; Pub. L. 94–455, title XII, §1207(e)(1)(B), title XIX, §§1901(a)(155), (b)(1)(I)(iii), (X), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1707, 1789, 1791, 1792, 1834; Pub. L. 95–216, title III, §313(b), Dec. 20, 1977, 91 Stat. 1536; Pub. L. 95–600, title VII, §703(j)(8), Nov. 6, 1978, 92 Stat. 2941; Pub. L. 95–615, §202(g)(5), formerly §202(f)(5), Nov. 8, 1978, 92 Stat. 3100, renumbered §202(g)(5), Pub. L. 96–222, title I, §108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 97–34, title I, §111(b)(3), (5), Aug. 13, 1981, 95 Stat. 194; Pub. L. 97–248, title II, §278(a)(2), Sept. 3, 1982, 96 Stat. 559; Pub. L. 98–21, title I, §124(c)(2), title III, §§321(e)(3), 322(b)(2), 323(b)(1), Apr. 20, 1983, 97 Stat. 90, 120, 121; Pub. L. 98–369, div. A, title I, §102(c)(1), div. B, title VI, §§2603(c)(2), (d)(2), 2663(j)(5)(B), July 18, 1984, 98 Stat. 622, 1129, 1130, 1171; Pub. L. 99–272, title XIII, §13205(a)(2)(B), Apr. 7, 1986, 100 Stat. 315; Pub. L. 99–509, title IX, §9002(b)(1)(B), Oct. 21, 1986, 100 Stat. 1971; Pub. L. 99–514, title III, §301(b)(12), title XII, §1272(d)(8), (9), title XVII, §1704(a)(1), (2), title XVIII, §§1882(a), (b)(1), 1883(a)(11)(A), Oct. 22, 1986, 100 Stat. 2218, 2594, 2779, 2914, 2916; Pub. L. 100–203, title IX, §9022(b), Dec. 22, 1987, 101 Stat. 1330–295; Pub. L. 100–647, title III, §3043(c)(1), title VIII, §8007(c), Nov. 10, 1988, 102 Stat. 3642, 3783; Pub. L. 101–239, title X, §10204(a)(1), Dec. 19, 1989, 103 Stat. 2474; Pub. L. 101–508, title V, §§5123(a)(3), 5130(a)(2), title XI, §11331(b), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289, 1388–467; Pub. L. 103–66, title XIII, §13207(b), Aug. 10, 1993, 107 Stat. 468; Pub. L. 103–296, title I, §108(h)(1), title III, §319(a)(4), Aug. 15, 1994, 108 Stat. 1487, 1534; Pub. L. 104–188, title I, §1456(a), Aug. 20, 1996, 110 Stat. 1818; Pub. L. 105–34, title IX, §922(a), Aug. 5, 1997, 111 Stat. 879; Pub. L. 108–203, title IV, §425(b), Mar. 2, 2004, 118 Stat. 536; Pub. L. 108–357, title I, §102(d)(7), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 110–28, title VIII, §8215(b)(1), May 25, 2007, 121 Stat. 193; Pub. L. 110–234, title XV, §§15301(a), 15352(a), May 22, 2008, 122 Stat. 1501, 1525; Pub. L. 110–246, §4(a), title XV, §§15301(a), 15352(a), June 18, 2008, 122 Stat. 1664, 2263, 2287; Pub. L. 111–148, title IX, §9015(b)(2)(B), Mar. 23, 2010, 124 Stat. 871; Pub. L. 113–295, div. A, title II, §221(a)(91), Dec. 19, 2014, 128 Stat. 4050; Pub. L. 115–141, div. U, title IV, §401(a)(197), (198), Mar. 23, 2018, 132 Stat. 1193.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Social Security Act, referred to in subsecs. (a)(1), (b), (c)(1), (2)(E), (e)(1), (g)(1), and (l)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§301 et seq.) of Title 42, The Public Health and Welfare. Titles II and XVIII of the Act are classified generally to subchapters II (§401 et seq.) and XVIII (§1395 et seq.) of Title 42. Sections 202, 203, 213, 218, 222, 223, 230, and 233 of the Act are classified to sections 402, 403, 413, 418, 422, 423, 430, and 433, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

Section 199, referred to in subsec. (a)(16), was repealed by Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126.

+

The Federal Insurance Contributions Act, referred to in subsec. (d), is act Aug. 16, 1954, ch. 736, 68A Stat. 415, which is classified generally to chapter 21 (§3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2018—Subsec. (a)(1). Pub. L. 115–141, §401(a)(197), substituted "section 1233(a)(2)" for "section 1233(2)" and "16 U.S.C. 3833(a)(2)" for "16 U.S.C. 3833(2)".

+

Subsec. (b). Pub. L. 115–141, §401(a)(198), substituted "3211." for "3211,." in concluding provisions.

+

2014—Subsec. (e)(3). Pub. L. 113–295 struck out "whichever of the following dates is later: (A)" after "before" and "; or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1967" after "or (c)(5)". Amendment was executed to reflect the probable intent of Congress notwithstanding an extra closing quotation mark in the directory language.

+

2010—Subsec. (a)(12)(B). Pub. L. 111–148 inserted "(determined without regard to the rate imposed under paragraph (2) of section 1401(b))" after "for such year".

+

2008—Subsec. (a). Pub. L. 110–246, §15352(a)(1), in concluding provisions, substituted "the upper limit" for "$2,400" wherever appearing and "the lower limit" for "$1,600" wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(a), inserted ", and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act" after "crop shares".

+

Subsec. (l). Pub. L. 110–246, §15352(a)(2), added subsec. (l).

+

2007—Subsec. (a)(17). Pub. L. 110–28 added par. (17).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203 substituted "the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions; and" for "all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife; and".

+

Subsec. (a)(16). Pub. L. 108–357 added par. (16).

+

1997—Subsec. (k). Pub. L. 105–34 added subsec. (k).

+

1996—Subsec. (a)(8). Pub. L. 104–188 inserted before semicolon at end ", but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e)) after the individual retires".

+

1994—Subsec. (c)(1). Pub. L. 103–296, §108(h)(1), substituted "Commissioner of Social Security" for "Secretary of Health and Human Services".

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(a)(4), inserted at end "except service which constitutes 'employment' under section 3121(y),".

+

Subsecs. (c)(2)(E), (e)(2), (g)(1), (2)(A), (B). Pub. L. 103–296, §108(h)(1), substituted "Commissioner of Social Security" for "Secretary of Health and Human Services".

+

1993—Subsec. (b). Pub. L. 103–66, §13207(b)(1)(C), (D), in concluding provisions, inserted "and" after "section 3121(b)," and struck out "and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified government employment (as defined in section 3121(u)(3)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)" after "section 3201 or 3211,".

+

Subsec. (b)(1). Pub. L. 103–66, §13207(b)(1)(A), (B), substituted "in the case of the tax imposed by section 1401(a), that part of the net" for "that part of the net" and "contribution and benefit base (as determined under section 230 of the Social Security Act)" for "applicable contribution base (as determined under subsection (k))".

+

Subsec. (k). Pub. L. 103–66, §13207(b)(2), struck out subsec. (k) which defined parameters of the applicable contribution base under this chapter.

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(3), struck out last undesignated par. which read as follows: "Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year)."

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), amended directory language of Pub. L. 98–21, §322(b)(2). See 1983 Amendment note below.

+

Subsec. (b)(1)(i). Pub. L. 101–508, §11331(b)(1), substituted "the applicable contribution base (as determined under subsection (k))" for "the contribution and benefit base (as determined under section 230 of the Social Security Act)".

+

Subsec. (k). Pub. L. 101–508, §11331(b)(2), added subsec. (k).

+

1989—Subsec. (g)(3). Pub. L. 101–239 substituted "to apply" for "not to apply" in heading and "shall apply" for "shall not apply" in text.

+

1988—Subsec. (a)(15). Pub. L. 100–647, §3043(c)(1), added par. (15).

+

Subsec. (g)(2) to (5). Pub. L. 100–647, §8007(c), struck out par. (2) which related to time for filing applications, struck out par. (4) which related to application by fiduciaries or survivors, and redesignated pars. (3) and (5) as (2) and (3), respectively.

+

1987—Subsec. (a). Pub. L. 100–203 inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

1986—Subsec. (a)(8). Pub. L. 99–514, §1272(d)(8), inserted "and" after "of the employer)," and struck out "and section 931 (relating to income from sources within possessions of the United States)" after "living abroad)".

+

Subsec. (a)(9). Pub. L. 99–514, §1272(d)(9), amended par. (9) generally. Prior to amendment, par. (9) read as follows: "the term 'possession of the United States' as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of possessions of the United States) shall be deemed not to include the Virgin Islands, Guam, or American Samoa;".

+

Subsec. (a)(14). Pub. L. 99–514, §1882(b)(1)(B)(i), amended par. (14) generally. Prior to amendment, par. (14) read as follows: "with respect to remuneration for services which are treated as services in a trade or business under subsection (c)(2)(G)—

+

"(A) no deduction for trade or business expenses provided under this Code (other than the deduction under paragraph (12)) shall apply;

+

"(B) the provisions of subsection (b)(2) shall not apply; and

+

"(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income."

+

Subsec. (b). Pub. L. 99–514, §1882(b)(1)(B)(ii), (iii), substituted "paragraph" for "clause" in second sentence and inserted at end "In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2)."

+

Pub. L. 99–509 struck out "under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or" after "services included" in second sentence.

+

Pub. L. 99–272 substituted "medicare qualified government employment (as defined in section 3121(u)(3))" for "medicare qualified Federal employment (as defined in section 3121(u)(2))".

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(11)(A), realigned margin of subpar. (G).

+

Subsec. (e)(1). Pub. L. 99–514, §1704(a)(1), (2)(A), substituted "Subject to paragraph (2), any individual" for "Any individual" and inserted "and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance".

+

Subsec. (e)(2) to (4). Pub. L. 99–514, §1704(a)(2)(B), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.

+

Subsec. (g)(5). Pub. L. 99–514, §1882(a), added par. (5).

+

Subsec. (i)(1). Pub. L. 99–514, §301(b)(12), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

"(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

"(B) the deduction provided by section 1202 shall not apply."

+

Subsec. (j). Pub. L. 99–514, §1882(b)(1)(A), added subsec. (j).

+

1984—Subsec. (a)(14). Pub. L. 98–369, §2603(d)(2), added par. (14).

+

Subsec. (c)(1), (2)(E). Pub. L. 98–369, §2663(j)(5)(B), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare".

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(2), added subpar. (G).

+

Subsec. (g)(1), (3)(A), (B). Pub. L. 98–369, §2663(j)(5)(B), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare".

+

Subsec. (i). Pub. L. 98–369, §102(c)(1), added subsec. (i).

+

1983—Subsec. (a)(11). Pub. L. 98–21, §323(b)(1), struck out "in the case of an individual described in section 911(d)(1)(B)," before "the exclusion".

+

Subsec. (a)(12), (13). Pub. L. 98–21, §124(c)(2), added par. (12) and redesignated former par. (12) as (13).

+

Subsec. (b). Pub. L. 98–21, §322(b)(2), as amended by Pub. L. 101–508, §5130(a)(2), inserted ", except as provided by an agreement under section 233 of the Social Security Act" in text preceding par. (1).

+

Pub. L. 98–21, §321(e)(3), substituted "employees of foreign affiliates of American employers" for "employees of foreign subsidiaries of domestic corporations" in cl. (A) of provisions following par. (2).

+

1982—Subsec. (b). Pub. L. 97–248 struck out "and" before "(B)" and inserted ", and (C) includes, but only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes imposed by sections 3101(b) and 3111(b)".

+

1981—Subsec. (a)(8). Pub. L. 97–34, §111(b)(3), substituted "relating to citizens or residents of the United States living abroad" for "relating to income earned by employees in certain camps".

+

Subsec. (a)(11). Pub. L. 97–34, §111(b)(5), substituted "in the case of an individual described in section 911(d)(1)(B), the exclusion from gross income provided by section 911(a)(1) shall not apply" for "in the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) shall not apply".

+

1978—Subsec. (a). Pub. L. 95–615 substituted "(relating to income earned by employees in certain camps)" for "(relating to earned income from sources without the United States)" in par. (8).

+

Pub. L. 95–600, §703(j)(8)(A), substituted "subsection (h)" for "subsection (i)" wherever appearing in last par.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(8)(B), substituted "subsection (g)" for "subsection (h)".

+

1977—Subsec. (a)(12). Pub. L. 95–216 added par. (12).

+

1976—Subsec. (a). Pub. L. 94–455, §§1901(b)(1) (I)(iii), (X), 1906(b)(13)(A), substituted, in provisions preceding par. (1) and in two places in cl. (iv) of provisions extending the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, "section 702(a)(8)" for "section 702(a)(9)" and struck out in par. (2) "(other than interest described in section 35)" after "unless such dividends and interest" and in par. (10) "or his delegate" after "Secretary".

+

Subsec. (b)(1). Pub. L. 94–455, §1901(a)(155)(A), among other changes, struck out provisions spelling out fixed Social Security contributions and benefit base limits on wages paid during taxable years between 1955 through 1974.

+

Subsec. (c)(2)(F). Pub. L. 94–455, §1207(e)(1)(B), added subpar. (F).

+

Subsec. (g). Pub. L. 94–455, §§1901(a)(155)(B), (C), 1906(b)(13)(A), redesignated subsec. (h) as (g), and as so redesignated, struck out in par. (1)(A) "or his delegate" after "Secretary" and in par. (2) provisions relating to individuals who have self-employment income for taxable years ending before Dec. 31, 1967, on or before Dec. 31, 1968, and substituted in par. (2) reference to for which the individual has self-employment income (determined without regard to this subsection or subsection (c)(6)) for reference to ending on or after Dec. 31, 1967 for which he has self-employment income (as so determined). Former subsec. (g), which related to treatment of certain remunerations erroneously reported as net earnings from self-employment, was struck out.

+

Subsecs. (h), (i). Pub. L. 94–455, §1901(a)(155)(B), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).

+

1975—Subsec. (b). Pub. L. 94–92 struck out from item B of second sentence the limitation of "wages" to include "compensation" solely with respect to the tax imposed by section 1401(b).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted "(as determined without regard to any activities of an agent of such owner or tenant)" after "material participation by the owner or tenant" wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted "$13,200" for "$12,600".

+

Pub. L. 93–66 substituted "$12,600" for "$12,000".

+

1972—Subsec. (a)(8), (11). Pub. L. 92–603, §§121(b)(1), 124(b), 140(b), in par. (8), struck out limitation under which provisions authorizing the computation of net earnings without regard to sections 911 and 931 were limited to citizens of the United States performing religious service as employees of an American employer or as ministers in a foreign country having a congregation predominantly of citizens of the United States, added par. (11), and extended the application of provisions relating to agricultural labor to trade or business carried on by individuals, self-employed or in partnership, with certain exceptions.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(b)(1)(A), inserted "and before 1973" after "1971".

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(b)(1)(B), added subpars. (G) to (I).

+

Subsec. (i). Pub. L. 92–603, §121(b)(2), added subsec. (i).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(b)(1)(A), inserted "and beginning before 1972" after "1967" and substituted "; and" for "; or".

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(b)(1)(B), added subpar. (F).

+

1968—Subsec. (a)(10). Pub. L. 90–248, §118(a), added par. (10).

+

Subsec. (b). Pub. L. 90–248, §502(b)(1), designated existing provisions of second sentence respecting "wages" as item "A" and added item "B".

+

Subsec. (b)(1)(D). Pub. L. 90–248, §108(b)(1)(A), inserted "and before 1968" after "1965".

+

Subsec. (b)(1)(E). Pub. L. 90–248, §108(b)(1)(B), added subpar. (E).

+

Subsec. (c). Pub. L. 90–248, §115(b)(1), substituted "such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him" for "such order performed by an individual during the period for which a certificate filed by him under subsection (e) is in effect" in last sentence.

+

Subsec. (c)(1). Pub. L. 90–248, §122(b)(1), excepted from exclusion from definition of "trade or business" the functions of a public office of a State or a political division thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered by such State and the Secretary pursuant to section 218 of the Social Security Act [section 418 of Title 42, The Public Health and Welfare].

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(b)(2), added subpar. (E).

+

Subsec. (e). Pub. L. 90–248, §115(b)(2), substituted provisions allowing clergymen, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to secure an exemption from social security self-employment tax upon meeting requirements of pars. (1) to (3) respecting such exemption, time for filing application, and effective date of exemption for provisions of former pars. (1) to (5) permitting such persons to secure social security coverage by filing a waiver certificate, prescribing time for filing certificate, effective date of certificate treatment of certain remuneration paid in 1955 and 1956 as wages, and optional provision for certain certificates filed on or before April 15, 1967.

+

Subsec. (h)(2). Pub. L. 90–248, §501(a), substituted "December 31, 1967" and "December 31, 1968" for "December 31, 1965" and "April 15, 1966", respectively, in subpar. (A) and "December 31, 1967" for "December 31, 1965" in subpar. (B) and inserted in such subpar. (B) exception provision as to when an application shall be deemed timely filed.

+

1966—Subsec. (e)(3)(E). Pub. L. 89–368 added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(b), substituted "2,400" for "$1,800" in cls. (i) to (iv) and "$1,600" for "$1,200" in cls. (ii) and (iv) of second sentence following par. (9), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(b)(1)(C), inserted "and before 1966" after "1958" and substituted "and" for "or" after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(b)(1)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §§311(b)(1), (2), 319(a), struck out from par. (5) "doctor of medicine, or" before and "; or the performance of such service by a partnership" after "Christian Science practitioner," added par. (6), and consolidated into one sentence former last two sentences.

+

Subsec. (e)(1). Pub. L. 89–97, §311(b)(3)(A), substituted "extended to service described in subsection (c)(4) or (c)(5) performed by him" for "extended to service described in subsection (c)(4), or service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be performed by him".

+

Subsec. (e)(2)(A). Pub. L. 89–97, §311(b)(3)(B), substituted "(computed without regard to subsections (c)(4) and (c)(5) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4) or (c)(5)" for "(computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c)(4), and, in the case of an individual referred to in paragraph (1)(B), without regard to subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c)(4), or from the performance of service described in subsection (c)(5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be".

+

Subsec. (e)(2)(B). Pub. L. 89–97, §341(a), substituted "his second taxable year ending after 1963" for "his second taxable year ending after 1962".

+

Subsec. (e)(3)(D). Pub. L. 89–97, §341(b), added subpar. (D).

+

Subsec. (e)(5). Pub. L. 89–97, §331(a), extended applicability of section to earnings in taxable years beyond those ending before 1960, extended until April 15, 1966, the last date for filing a certificate by an individual and until Apr. 15, 1967, the last date for filing a supplemental certificate by an individual, provided for filing of the certificate on or before Apr. 15, 1967, if the individual died on or before April 15, 1966, and extended to Apr. 15, 1967, the date on or before which the tax under section 1401 had been paid, or the overpayment, including interest under section 6611, had been repaid.

+

Subsec. (e)(6). Pub. L. 89–97, §331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or before April 15, 1962.

+

Subsec. (h). Pub. L. 89–97, §319(c), added subsec. (h).

+

1964—Subsec. (a)(3)(B). Pub. L. 88–272 inserted reference to iron ore.

+

Subsec. (e)(2)(B). Pub. L. 88–650, §2(a), substituted "his second taxable year ending after 1962" for "his second taxable year ending after 1959".

+

Subsec. (e)(3)(C). Pub. L. 88–650, §2(b), added subpar. (C).

+

1961—Subsec. (e)(6). Pub. L. 87–64 added par. (6).

+

1960—Subsec. (a). Pub. L. 86–778, §103(k), added par. (9) and inserted references to paragraph (9) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(l), substituted "the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" for "the Virgin Islands or a resident of Puerto Rico" in last sentence.

+

Subsec. (c)(2). Pub. L. 86–778, §106(b), excluded service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States.

+

Subsec. (e)(2)(B). Pub. L. 86–778, §101(a), substituted "1959" for "1956".

+

Subsec. (e)(3). Pub. L. 86–778, §101(b), designated existing provisions as cl. (A), struck out provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B).

+

Subsec. (e)(5). Pub. L. 86–778, §101(c), added par. (5).

+

Subsec. (g). Pub. L. 86–778, §105(c)(1), added subsec. (g).

+

1958—Subsec. (b)(1). Pub. L. 85–840, §402(a), increased limitation on self-employment income subject to tax, for taxable years ending after 1958, from $4,200 to $4,800.

+

Subsec. (f). Pub. L. 85–840, §403(a), added subsec. (f).

+

1957—Subsec. (a)(8). Pub. L. 85–239, §5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title.

+

Subsec. (e)(2). Pub. L. 85–239, §1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956.

+

Subsec. (e)(3). Pub. L. 85–239, §1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which are effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, and for certificates filed after the due date of the return (including any extension thereof) for the second taxable year ending after 1956.

+

Subsec. (e)(4). Pub. L. 85–239, §2, added par. (4).

+

1956—Subsec. (a). Act Aug. 1, 1956, §201(i), amended generally last two sentences to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §201(e)(2), struck out from the exclusion income derived by an owner or tenant of land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(8)(B). Act Aug. 1, 1956, §201(g), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §201(e)(3), included within "trade or business" service described in section 3121(b)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §201(f), struck out exclusion of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a). Act Sept. 1, 1954, §201(a), (c)(4), in par. (1) clarified the term rentals to indicate that it includes rentals paid in the form of crop shares, struck out par. (2), redesignated pars. (3) to (8) as (2) to (7), respectively, added a new par. (8), and inserted provisions at end establishing an optional method of reporting income for self-employed farmers.

+

Subsec. (b). Act Sept. 1, 1954, §201(b), increased the limitation on self-employment income subject to tax, for taxable years ending after 1954, from $3,600 to $4,200 and included as "wages", for purposes of computing "self-employment income," remuneration of United States citizens employed by a foreign subsidiary of a domestic corporation which has agreed to have the Social Security insurance system extended to service performed by such citizens.

+

Subsec. (c). Act Sept. 1, 1954, §201(c)(2), inserted two sentences at end making the provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under subsec. (e) is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §201(c)(1), inserted "and other than service described in paragraph (4) of this subsection" after "18".

+

Subsec. (c)(5). Act Sept. 1, 1954, §201(c)(5), struck out exclusions from self-employment tax in the case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors and professional engineers.

+

Subsec. (e). Act Sept. 1, 1954, §201(c)(3), added subsec. (e).

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

+

Effective Date of 2010 Amendment

+

Amendment by Pub. L. 111–148 applicable with respect to remuneration received, and taxable years beginning, after Dec. 31, 2012, see section 9015(c) of Pub. L. 111–148, set out as a note under section 164 of this title.

+

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Pub. L. 110–234, title XV, §15301(c), May 22, 2008, 122 Stat. 1501, and Pub. L. 110–246, §4(a), title XV, §15301(c), June 18, 2008, 122 Stat. 1664, 2263, provided that: "The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to payments made after December 31, 2007."

+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+

Pub. L. 110–234, title XV, §15352(c), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, §4(a), title XV, §15352(c), June 18, 2008, 122 Stat. 1664, 2288, provided that: "The amendments made by this section [amending this section and sections 411 and 412 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 2007."

+

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of this title.

+

Effective Date of 2004 Amendment

+

Amendment by Pub. L. 108–357 applicable to taxable years beginning after Dec. 31, 2004, see section 102(e) of Pub. L. 108–357, set out as a note under section 56 of this title.

+

Effective Date of 1997 Amendment

+

Pub. L. 105–34, title IX, §922(c), Aug. 5, 1997, 111 Stat. 880, provided that: "The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to payments after December 31, 1997."

+

Effective Date of 1996 Amendment

+

Pub. L. 104–188, title I, §1456(b), Aug. 20, 1996, 110 Stat. 1818, provided that: "The amendments made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994."

+

Effective Date of 1994 Amendment

+

Amendment by section 108(h)(1) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

+

Pub. L. 103–296, title III, §319(c), Aug. 15, 1994, 108 Stat. 1535, provided that: "The amendments made by this section [amending this section, sections 3102, 3121, and 3122 of this title, and sections 410 and 411 of Title 42, The Public Health and Welfare] shall apply with respect to service performed after the calendar quarter following the calendar quarter in which the date of the enactment of this Act [Aug. 15, 1994] occurs."

+

Effective Date of 1993 Amendment

+

Pub. L. 103–66, title XIII, §13207(e), Aug. 10, 1993, 107 Stat. 469, provided that: "The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1994 and later calendar years."

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(3) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of Title 42, The Public Health and Welfare.

+

Pub. L. 101–508, title V, §5130(b), Nov. 5, 1990, 104 Stat. 1388–289, provided that: "The amendments made by subsection (a) [amending this section, section 3509 of this title, and sections 408, 409, and 411 of Title 42] shall be effective as if included in the enactment of the provision to which it relates."

+

Pub. L. 101–508, title XI, §11331(e), Nov. 5, 1990, 104 Stat. 1388–468, provided that: "The amendments made by this section [amending this section and sections 3121, 3122, 3125, 3231, and 6413 of this title] shall apply to 1991 and later calendar years."

+

Effective Date of 1989 Amendment

+

Pub. L. 101–239, title X, §10204(a)(2), Dec. 19, 1989, 103 Stat. 2474, provided that: "The amendments made by paragraph (1) [amending this section] shall apply with respect to taxable years beginning after December 31, 1989."

+

Effective Date of 1988 Amendment

+

Amendment by section 3043(c)(1) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or nonexistence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of this title.

+

Pub. L. 100–647, title VIII, §8007(d), Nov. 10, 1988, 102 Stat. 3783, provided that: "The amendments made by subsection (a) [enacting section 3127 of this title and renumbering former section 3127 of this title as section 3128] shall apply to wages paid after December 31, 1988. The amendments made by subsection (b) [amending section 402 of Title 42, The Public Health and Welfare] shall apply to benefits paid for (and items and services furnished in) months after December 1988. The amendments made by subsection (c) [amending this section] shall apply to applications for exemptions filed on or after the date of the enactment of this Act [Nov. 10, 1988]."

+

Effective Date of 1987 Amendment

+

Pub. L. 100–203, title IX, §9022(c), Dec. 22, 1987, 101 Stat. 1330–295, provided that: "The amendments made by this section [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply with respect to services performed in taxable years beginning on or after January 1, 1988."

+

Effective Date of 1986 Amendments

+

Amendment by section 301(b)(12) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title.

+

Amendment by section 1272(d)(8), (9) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

+

Pub. L. 99–514, title XVII, §1704(a)(3), Oct. 22, 1986, 100 Stat. 2779, provided that: "The amendments made by paragraphs (1) and (2) [amending this section] shall apply to applications filed after December 31, 1986."

+

Pub. L. 99–514, title XVIII, §1882(b)(3), Oct. 22, 1986, 100 Stat. 2915, provided that: "The amendments made by this subsection [amending this section and section 411 of Title 42, The Public Health and Welfare] shall apply to remuneration paid or derived in taxable years beginning after December 31, 1985."

+

Amendment by Pub. L. 99–509 effective, except as otherwise provided, with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

+

Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(1) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of this title.

+

Amendment by section 2603(c)(2) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 2663(j)(5)(B) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42.

+

Effective Date of 1983 Amendment

+

Amendment by section 124(c)(2) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as a note under section 1401 of this title.

+

Amendment by section 321(e)(3) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21 set out as a note under section 406 of this title.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective for taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21 set out as a note under section 3121 of this title.

+

Pub. L. 98–21, title III, §323(c)(2), Apr. 20, 1983, 97 Stat. 121, provided that: "Except as provided in subsection (b)(2)(B) [amending section 411 of Title 42, The Public Health and Welfare, effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984], the amendments made by subsection (b) [amending this section and section 411 of Title 42] shall apply to taxable years beginning after December 31, 1983."

+

Effective Date of 1982 Amendment

+

Amendment by Pub. L. 97–248 applicable to remuneration paid after Dec. 31, 1982, see section 278(c)(1) of Pub. L. 97–248, set out as a note under section 3121 of this title.

+

Effective Date of 1981 Amendment

+

Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title.

+

Effective Date of 1978 Amendment; Election of Prior Law

+

Amendment by Pub. L. 95–615 applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 of Pub. L. 95–615, set out as an Effective Date of 1978 Amendment note under section 911 of this title.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 313(c) of Pub. L. 95–216, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+

Effective Date of 1976 Amendment

+

Amendment by section 1207(e)(1)(B) of Pub. L. 94–455 applicable to taxable years ending after Dec. 31, 1971, see section 1207(f)(4) of Pub. L. 94–455, set out as a note under section 3121 of this title.

+

Amendment by section 1901(a)(155), (b)(1)(I)(iii), (X) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

+

Effective Date of 1975 Amendment

+

Pub. L. 94–92, title II, §203(c), Aug. 9, 1975, 89 Stat. 465, provided that: "The amendments made by this section [amending this section and section 3231 of this title] shall be effective January 1, 1975, and shall apply only with respect to compensation paid for services rendered on or after that date."

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–368 applicable with respect to taxable years beginning after Dec. 31, 1973, see section 10(c) of Pub. L. 93–368, set out as a note under section 411 of Title 42, The Public Health and Welfare.

+

Effective Date of 1973 Amendments

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of Title 42.

+

Effective Date of 1972 Amendments

+

Amendment by Pub. L. 92–603 applicable with respect to taxable years beginning after Dec. 31, 1972, see sections 121(c), 124(c), and 140(c) of Pub. L. 92–603, set out as notes under section 411 of Title 42, The Public Health and Welfare.

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of Title 42.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(b)(1) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of Title 42, The Public Health and Welfare.

+

Pub. L. 90–248, title I, §115(c), Jan. 2, 1968, 81 Stat. 840, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending after 1967."

+

Pub. L. 90–248, title I, §118(c), Jan. 2, 1968, 81 Stat. 842, provided that: "The amendments made by this section [amending this section and section 411 of Title 42] shall apply only with respect to taxable years ending on or after December 31, 1967."

+

Pub. L. 90–248, title I, §122(c), Jan. 2, 1968, 81 Stat. 844, provided that:

+

"(1) The amendments made by subsections (a) and (b) of this section [amending this section and section 411 of Title 42] shall apply with respect to fees received after 1967.

+

"(2) Notwithstanding the provisions of subsections (a) and (b) of this section [amending this section and section 411 of Title 42], any individual who in 1968 is in a position to which the amendments made by such subsections apply may make an irrevocable election not to have such amendments apply to the fees he receives in 1968 and every year thereafter, if on or before the due date of his income tax return for 1968 (including any extensions thereof) he files with the Secretary of the Treasury or his delegate, in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe, a certificate of election of exemption from such amendments."

+

Pub. L. 90–248, title V, §501(b), Jan. 2, 1968, 81 Stat. 933, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date."

+

Pub. L. 90–248, title V, §502(b)(2), Jan. 2, 1968, 81 Stat. 934, provided that: "The amendments made by paragraph (1) [amending this section] shall be effective only with respect to taxable years ending on or after December 31, 1968."

+

Effective Date of 1966 Amendment

+

Amendment by Pub. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Pub. L. 89–368, set out as a note under section 6654 of this title.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(b)(1)–(3) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of Title 42, The Public Health and Welfare.

+

Amendment by section 312(b) of Pub. L. 89–97 applicable only with respect to taxable years beginning after Dec. 31, 1965, see section 312(c) of Pub. L. 89–97, set out as a note under section 411 of Title 42.

+

Pub. L. 89–97, title III, §319(e), July 30, 1965, 79 Stat. 392, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section and sections 402 and 411 of Title 42] shall apply with respect to taxable years beginning after December 31, 1950. For such purpose, chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as applying to all taxable years beginning after such date."

+

Amendment by section 320(b)(1) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of this title.

+

Pub. L. 89–97, title III, §331(d), July 30, 1965, 79 Stat. 403, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically provided therein) only to certificates with respect to which supplemental certificates are filed pursuant to section 1402(e)(5)(A) of such Code after the date of the enactment of this Act [July 30, 1965], and to certificates filed pursuant to section 1402(e)(5)(B) after such date; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments, and no lump sum death payment under such title [section 401 et seq. of Title 42] shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [July 30, 1965]. The provisions of section 1402(e)(5) and (6) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] which were in effect before the date of enactment of this Act shall be applicable with respect to any certificate filed pursuant thereto before such date if a supplemental certificate is not filed with respect to such certificate as provided in this section."

+

Pub. L. 89–97, title III, §341(c), July 30, 1965, 79 Stat. 412, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [July 30, 1965]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [July 1965] or any prior month shall be payable or increased by reason of such amendments."

+

Effective Date of 1964 Amendment

+

Pub. L. 88–650, §2(c), Oct. 13, 1964, 78 Stat. 1077, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) and (b) [amending this section] shall be applicable only with respect to certificates filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Oct. 13, 1964]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act [Oct. 1964] is enacted or any prior month shall be payable or increased by reason of such amendments."

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of this title.

+

Effective Date of 1961 Amendment

+

Pub. L. 87–64, title II, §202(b), June 30, 1961, 75 Stat. 142, provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date of enactment of this Act [June 30, 1961]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act [June 30, 1961]."

+

Effective Date of 1960 Amendment

+

Pub. L. 86–778, title I, §101(f), Sept. 13, 1960, 74 Stat. 928, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section] shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to section 1402(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after the date of the enactment of this Act [Sept. 13, 1960]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960]."

+

Amendment by section 103(k) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as such enactment involves the nonapplication of section 932 of this title to the Virgin Islands for purposes of section 1401 et seq. of this title and section 411 of Title 42, such enactment shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and section 411 of Title 42 are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 103(l) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

+

Amendment by section 106(b) of Pub. L. 86–778 applicable only with respect to taxable years ending on or after Dec. 31, 1960, see section 106(c) of Pub. L. 86–778, set out as a note under section 411 of Title 42.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title IV, §403(b), Aug. 28, 1958, 72 Stat. 1044, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply only with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958].

+

"(2) In the case of an individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], the amendment made by subsection (a) [amending this section] shall apply only if—

+

"(A) before January 1, 1960, there is filed a return (or amended return) of the tax imposed by chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 1401 et seq. of this title] for the taxable year ending as a result of his death, and

+

"(B) in any case where the return is filed solely for the purpose of reporting net earnings from self-employment resulting from the amendment made by subsection (a), the return is accompanied by the amount of tax attributable to such net earnings.

+

In any case described in the preceding sentence, no interest or penalty shall be assessed or collected on the amount of any tax due under chapter 2 of such Code solely by reason of the operation of section 1402(f) of such Code."

+

Effective Date of 1957 Amendment

+

Pub. L. 85–239, §4, Aug. 30, 1957, 71 Stat. 522, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(a) Section 3 [set out below], and the amendments made by the first section of this Act [amending this section], shall apply with respect to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for months beginning after, and lump sum death payments under such title in the case of deaths occurring after, the date of the enactment of this Act [Aug. 30, 1957].

+

"(b) Notwithstanding subsection (a), in the case of any individual who—

+

"(1)(A) has remuneration which is deemed, by reason of section 3, to constitute remuneration for employment for purposes of title II of the Social Security Act [section 401 et seq. of Title 42], or

+

"(B) has income which constitutes net earnings from self-employment under such title by reason of the filing of a certificate pursuant to [former] section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and

+

"(2) was entitled to monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted [August 1957],

+

section 3 [set out below] and the amendments made by the first section of this Act [amending this section] shall apply with respect to monthly insurance benefits under such title based on his wages and self-employment income only if he, or any other person entitled to monthly insurance benefits under such title on the basis of such wages and self-employment income, files, on or after the date of enactment of this Act [Aug. 30, 1957], an application for recomputation by reason of this Act. Such recomputation shall be made in the manner provided in title II of the Social Security Acts [section 401 et seq. of Title 42] as in effect at the time of the last previous computation or recomputation of such individual's primary insurance amount and as though the application therefor was filed in the month in which the application for such last previous computation or recomputation was filed. No recomputation under this subsection shall be regarded as a recomputation under section 215(f) of the Social Security Act [section 415(f) of Title 42]. Any such recomputation shall be effective for and after the twelfth month before the month in which the application therefor is filed, but in no case for any month which begins on or prior to the date of the enactment of this Act. Any such recomputation shall be effective only if it results in a higher primary insurance amount.

+

"(c) The preceding provisions of this section shall not render erroneous any monthly insurance benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act [August 1957] is enacted or any prior month."

+

Pub. L. 85–239, §5(c), Aug. 30, 1957, 71 Stat. 524, provided that: "The amendments made by this section [amending this section and section 411 of Title 42] shall, except for purposes of section 203 of the Social Security Act [section 403 of title 42], apply only with respect to taxable years ending on or after December 31, 1957. For purposes of section 203 of the Social Security Act [section 403 of Title 42] (other than subsection (a)), such amendments shall apply only with respect to taxable years beginning after the month in which this Act is enacted [August 1957]. For purposes of subsection (a) of such section 203, such amendments shall apply only with respect to taxable years of the insured individual ending on or after December 31, 1957."

+

Effective Date of 1956 Amendment

+

Amendment by section 201(e)(2), (f) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, amendment by section 201(i) of that act applicable with respect to taxable years ending on or after Dec. 31, 1956, amendment by section 201(e)(3) of that act applicable with respect to taxable years ending after 1954, and, except as provided in section 201(m)(2)(B) of that act, amendment by section 201(g) of that act applicable only with respect to taxable years ending after 1956, see section 201(m) of act Aug. 1, 1956, set out as a under section 3121 of this title.

+

Effective Date of 1954 Amendment

+

Act Sept. 1, 1954, ch. 1206, title II, §201(d), 68 Stat. 1089, provided that: "The amendments made by subsections (a), (b) and (c) of this section [amending this section] shall be applicable only with respect to taxable years ending after 1954."

+ + +

Revocation by Members of the Clergy of Exemption From Social Security Coverage

+

Pub. L. 106–170, title IV, §403, Dec. 17, 1999, 113 Stat. 1910, provided that:

+

"(a) In General.—Notwithstanding section 1402(e)(4) of the Internal Revenue Code of 1986, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Dec. 17, 1999], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed by the Commissioner of Internal Revenue), if such application is filed no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's second taxable year beginning after December 31, 1999. Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 and title II of the Social Security Act (42 U.S.C. 401 et seq.)), as specified in the application, either with respect to the applicant's first taxable year beginning after December 31, 1999, or with respect to the applicant's second taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed after the due date of the applicant's Federal income tax return for a taxable year and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code (notwithstanding paragraphs (4) and (5) of section 1402(c)) except for the exemption under section 1402(e)(1) of such Code.

+

"(b) Effective Date.—Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years beginning after December 31, 1999, and with respect to monthly insurance benefits payable under title II on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year)."

+

Limited Exemption for Canadian Ministers From Certain Self-Employment Tax Liability

+

Pub. L. 103–296, title III, §306, Aug. 15, 1994, 108 Stat. 1521, provided that:

+

"(a) In General.—Notwithstanding any other provision of law, if—

+

"(1) an individual performed services described in section 1402(c)(4) of the Internal Revenue Code of 1986 which are subject to tax under section 1401 of such Code,

+

"(2) such services were performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act [42 U.S.C. 433] was in effect, and

+

"(3) such individual was required to pay contributions on the earnings from such services under the social insurance system of Canada,

+

then such individual may file a certificate under this section in such form and manner, and with such official, as may be prescribed in regulations issued under chapter 2 of such Code. Upon the filing of such certificate, notwithstanding any judgment which has been entered to the contrary, such individual shall be exempt from payment of such tax with respect to services described in paragraphs (1) and (2) and from any penalties or interest for failure to pay such tax or to file a self-employment tax return as required under section 6017 of such Code.

+

"(b) Period for Filing.—A certificate referred to in subsection (a) may be filed only during the 180-day period commencing with the date on which the regulations referred to in subsection (a) are issued.

+

"(c) Taxable Years Affected by Certificate.—A certificate referred to in subsection (a) shall be effective for taxable years ending after December 31, 1978, and before January 1, 1985.

+

"(d) Restriction on Crediting of Exempt Self-Employment Income.—In any case in which an individual is exempt under this section from paying a tax imposed under section 1401 of the Internal Revenue Code of 1986, any income on which such tax would have been imposed but for such exemption shall not constitute self-employment income under section 211(b) of the Social Security Act (42 U.S.C. 411(b)), and, if such individual's primary insurance amount has been determined under section 215 of such Act (42 U.S.C. 415), notwithstanding section 215(f)(1) of such Act, the Secretary of Health and Human Services (prior to March 31, 1995) or the Commissioner of Social Security (after March 30, 1995) shall recompute such primary insurance amount so as to take into account the provisions of this subsection. The recomputation under this subsection shall be effective with respect to benefits for months following approval of the certificate of exemption."

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+ + +

Revocation of Exemption From Coverage by Clergymen; Procedure, Applicability, Etc.

+

Pub. L. 99–514, title XVII, §1704(b), Oct. 22, 1986, 100 Stat. 2779, provided that:

+

"(1) In general.—Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(2)(B) of this section, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted [enacted Oct. 22, 1986], may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of subtitle A of such Code), if such application is filed—

+

"(A) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [42 U.S.C. 402(a), 423] (without regard to section 202(j)(1) or 223(b) of such Act [42 U.S.C. 402(j)(1), 423(b)]), and

+

"(B) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act [Oct. 22, 1986].

+

Any such revocation shall be effective (for purposes of chapter 2 of subtitle A of the Internal Revenue Code of 1986 and title II of the Social Security Act [42 U.S.C. 401 et seq.]), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the Federal income tax return for the applicant's first taxable year ending on or after the date of the enactment of this Act [Oct. 22, 1986] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of subtitle A of such Code (notwithstanding paragraph (4) or (5) of section 1402(c) of such Code) but for the exemption under section 1402(e)(1) of such Code.

+

"(2) Effective date.—Paragraph (1) of this subsection shall apply with respect to service performed (to the extent specified in such paragraph) in taxable years ending on or after the date of the enactment of this Act [Oct. 22, 1986] and with respect to monthly insurance benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such paragraph) is effective (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year)."

+

Pub. L. 95–216, title III, §316, Dec. 20, 1977, 91 Stat. 1537, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(a) Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], any exemption which has been received under section 1402(e)(1) of such Code, by a duly ordained, commissioned, or licensed minister of a church or a Christian Science practitioner, and which is effective for the taxable year in which this Act [Pub. L. 95–216, enacted Dec. 20, 1977] is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of such Code [this chapter]), if such application is filed—

+

"(1) before the applicant becomes entitled to benefits under section 202(a) or 223 of the Social Security Act [section 402(a) or 423 of Title 42, The Public Health and Welfare] (without regard to section 202(j)(1) or 223(b) of such Act [section 402(j)(1) or 423(b) of Title 42]), and

+

"(2) no later than the due date of the Federal income tax return (including any extension thereof) for the applicant's first taxable year beginning after the date of the enactment of this Act [Dec. 20, 1977].

+

Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 [this chapter] and title II of the Social Security Act [section 401 et seq. of Title 42]), as specified in the application, either with respect to the applicant's first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] or with respect to the applicant's first taxable year beginning after such date, and for all succeeding taxable years; and the applicant for any such revocation may not thereafter again file application for an exemption under such section 1402(e)(1). If the application is filed on or after the due date of the applicant's first taxable year ending on or after the date of the enactment of this Act [Dec. 20, 1977] and is effective with respect to that taxable year, it shall include or be accompanied by payment in full of an amount equal to the total of the taxes that would have been imposed by section 1401 of the Internal Revenue Code of 1986 with respect to all of the applicant's income derived in that taxable year which would have constituted net earnings from self-employment for purposes of chapter 2 of such Code [this chapter] (notwithstanding section 1402(c)(4) or (c)(5) of such Code) except for the exemption under section 1402(e)(1) of such Code.

+

"(b) Subsection (a) shall apply with respect to service performed (to the extent specified in such subsection) in taxable years ending on or after the date of the enactment of this Act [Dec. 20, 1977], and with respect to monthly insurance benefits payable under title II of the Social Security Act [section 401 et seq. of Title 42] on the basis of the wages and self-employment income of any individual for months in or after the calendar year in which such individual's application for revocation (as described in such subsection) is filed (and lump-sum death payments payable under such title on the basis of such wages and self-employment income in the case of deaths occurring in or after such calendar year)."

+

Election of Exemption of Fees From Coverages Self-Employment Income

+

Pub. L. 90–248, title I, §122(c)(2), Jan. 2, 1968, 81 Stat. 844, authorized any individual affected by the amendments made by Pub. L. 90–248 to subsecs. (c)(1), (2)(E) of this section and section 411(c)(1), (2)(E) of Title 42, The Public Health and Welfare, to make an irrevocable election not to have such amendments apply to fees received in 1968 and every year thereafter if he filed, on or before the due date of his income tax return for 1968, with the Secretary of the Treasury, a certificate of election of exemption from such amendments.

+

Time for Claim for Refund or Credit of Overpayment; Disallowance of Interest

+

Pub. L. 90–248, title V, §501(c), Jan. 2, 1968, 81 Stat. 933, authorized the payment of a refund or credit of any overpayment resulting from the amendment of subsec. (h)(2), relating to the filing of applications under this section, by section 501(a) of Pub. L. 90–248 if the claim therefore was filed on or before Dec. 31, 1968.

+

Refund or Credit on Claims for Overpayment Filed Before April 15, 1966, by Members of Religious Groups Opposed to Insurance

+

Pub. L. 89–97, title III, §319(f), July 30, 1965, 79 Stat. 392, authorized the payment of a refund or credit of any overpayment resulting from the amendments made to sections 402, 411, and 1402 of this title by Pub. L. 89–97, if the claim therefore is filed on or before Apr. 15, 1966.

+

Computation of Interest or Assessment of Penalties on Self-Employment Taxes Payable by Ministers, Members of Religious Orders, and Christian Science Practitioners

+

Pub. L. 89–97, title III, §331(b), July 30, 1965, 79 Stat. 402, established, for purposes of computing interest, Apr. 15, 1967, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before Jan. 1, 1966 solely by reason of the filing of a certificate or supplementary certificate under subsec. (e)(5) of this section, which was struck out by section 115(b)(2) of Pub. L. 90–248.

+

Pub. L. 86–778, title I, §101(d), Sept. 13, 1960, 74 Stat. 927, established, for purposes of computing interest, Apr. 15, 1962, as the due date for the payment, under section 1401 of this title, of taxes due for any taxable year ending before 1959 solely by reason of the filing of a certificate or supplementary certificate under former subsec. (e)(3)(B) or (5) of this section.

+

Pub. L. 85–239, §1(c), Aug. 30, 1957, 71 Stat. 521, established the due date, for purposes of computing interest, for the payment of taxes, where a certificate had been filed under former subsec. (e)(3)(A) or (B) of this section after the due date of a return for any taxable year.

+

Remuneration Deemed Net Earnings From Self-Employment and not Remuneration for Employment

+

Pub. L. 86–778, title I, §105(c)(2), Sept. 13, 1960, 74 Stat. 945, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute net earnings from self-employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of section 1402(g) of the Internal Revenue Code of 1986, an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (iii) of section 210(a)(8)(B) of the Social Security Act [section 410(a)(18)(B)(ii), (iii) of Title 42], to have become an employee of such organization (or to have become a member of such group) on such day."

+

Remuneration Paid to Ministers, Members of Religious Orders, and Christian Science Practitioners in 1955 and 1956 Deemed Remuneration for Employment for Purposes of Social Security Benefits

+

Pub. L. 85–239, §3, Aug. 30, 1957, 71 Stat. 522, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Remuneration which is deemed under section 1402(e)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to constitute remuneration for employment shall also be deemed, notwithstanding sections 210(a)(8)(A) and 211(c) of the Social Security Act [sections 410(a)(8)(A) and 411(c) of Title 42, The Public Health and Welfare], to constitute remuneration for employment (and not net earnings from self-employment) for purposes of title II of such Act [section 401 et seq. of Title 42]." See section 4 of Pub. L. 85–239, set out as an Effective Date of 1957 Amendment note above.

+

Monthly Benefits and Lump-Sum Death Payments Under Social Security Act

+

Pub. L. 86–778, title I, §105(d)(2), Sept. 13, 1960, 74 Stat. 945, set out as an Effective Date of 1960 Amendment note under section 3121 of this title, provided that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42, The Public Health and Welfare], for September 1960 or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of section 105 or the amendments made by such subsections [adding subsec. (g) to this section and enacting notes under this section and section 3121 of this title], and no lump-sum death payment under title II of the Social Security Act shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to Sept. 13, 1960.

+ + + +

1 See References in Text note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_162.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_162.html new file mode 100644 index 00000000..1e9ce212 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_162.html @@ -0,0 +1,689 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2024 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle A - Income Taxes
+CHAPTER 1 - NORMAL TAXES AND SURTAXES
+Subchapter B - Computation of Taxable Income
+PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
+Sec. 162 - Trade or business expenses
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§162. Trade or business expenses

+ + +

(a) In general

+

There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—

+

(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;

+

(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and

+

(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.

+
+

For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.

+

(b) Charitable contributions and gifts excepted

+

No deduction shall be allowed under subsection (a) for any contribution or gift which would be allowable as a deduction under section 170 were it not for the percentage limitations, the dollar limitations, or the requirements as to the time of payment, set forth in such section.

+

(c) Illegal bribes, kickbacks, and other payments

+

(1) Illegal payments to government officials or employees

+

No deduction shall be allowed under subsection (a) for any payment made, directly or indirectly, to an official or employee of any government, or of any agency or instrumentality of any government, if the payment constitutes an illegal bribe or kickback or, if the payment is to an official or employee of a foreign government, the payment is unlawful under the Foreign Corrupt Practices Act of 1977. The burden of proof in respect of the issue, for the purposes of this paragraph, as to whether a payment constitutes an illegal bribe or kickback (or is unlawful under the Foreign Corrupt Practices Act of 1977) shall be upon the Secretary to the same extent as he bears the burden of proof under section 7454 (concerning the burden of proof when the issue relates to fraud).

+

(2) Other illegal payments

+

No deduction shall be allowed under subsection (a) for any payment (other than a payment described in paragraph (1)) made, directly or indirectly, to any person, if the payment constitutes an illegal bribe, illegal kickback, or other illegal payment under any law of the United States, or under any law of a State (but only if such State law is generally enforced), which subjects the payor to a criminal penalty or the loss of license or privilege to engage in a trade or business. For purposes of this paragraph, a kickback includes a payment in consideration of the referral of a client, patient, or customer. The burden of proof in respect of the issue, for purposes of this paragraph, as to whether a payment constitutes an illegal bribe, illegal kickback, or other illegal payment shall be upon the Secretary to the same extent as he bears the burden of proof under section 7454 (concerning the burden of proof when the issue relates to fraud).

+

(3) Kickbacks, rebates, and bribes under medicare and medicaid

+

No deduction shall be allowed under subsection (a) for any kickback, rebate, or bribe made by any provider of services, supplier, physician, or other person who furnishes items or services for which payment is or may be made under the Social Security Act, or in whole or in part out of Federal funds under a State plan approved under such Act, if such kickback, rebate, or bribe is made in connection with the furnishing of such items or services or the making or receipt of such payments. For purposes of this paragraph, a kickback includes a payment in consideration of the referral of a client, patient, or customer.

+

(d) Capital contributions to Federal National Mortgage Association

+

For purposes of this subtitle, whenever the amount of capital contributions evidenced by a share of stock issued pursuant to section 303(c) of the Federal National Mortgage Association Charter Act (12 U.S.C., sec. 1718) exceeds the fair market value of the stock as of the issue date of such stock, the initial holder of the stock shall treat the excess as ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business.

+

(e) Denial of deduction for certain lobbying and political expenditures

+

(1) In general

+

No deduction shall be allowed under subsection (a) for any amount paid or incurred in connection with—

+

(A) influencing legislation,

+

(B) participation in, or intervention in, any political campaign on behalf of (or in opposition to) any candidate for public office,

+

(C) any attempt to influence the general public, or segments thereof, with respect to elections, legislative matters, or referendums, or

+

(D) any direct communication with a covered executive branch official in an attempt to influence the official actions or positions of such official.

+

(2) Application to dues of tax-exempt organizations

+

No deduction shall be allowed under subsection (a) for the portion of dues or other similar amounts paid by the taxpayer to an organization which is exempt from tax under this subtitle which the organization notifies the taxpayer under section 6033(e)(1)(A)(ii) is allocable to expenditures to which paragraph (1) applies.

+

(3) Influencing legislation

+

For purposes of this subsection—

+

(A) In general

+

The term "influencing legislation" means any attempt to influence any legislation through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of legislation.

+

(B) Legislation

+

The term "legislation" has the meaning given such term by section 4911(e)(2).

+

(4) Other special rules

+

(A) Exception for certain taxpayers

+

In the case of any taxpayer engaged in the trade or business of conducting activities described in paragraph (1), paragraph (1) shall not apply to expenditures of the taxpayer in conducting such activities directly on behalf of another person (but shall apply to payments by such other person to the taxpayer for conducting such activities).

+

(B) De minimis exception

+

(i) In general

+

Paragraph (1) shall not apply to any in-house expenditures for any taxable year if such expenditures do not exceed $2,000. In determining whether a taxpayer exceeds the $2,000 limit under this clause, there shall not be taken into account overhead costs otherwise allocable to activities described in paragraphs (1)(A) and (D).

+

(ii) In-house expenditures

+

For purposes of clause (i), the term "in-house expenditures" means expenditures described in paragraphs (1)(A) and (D) other than—

+

(I) payments by the taxpayer to a person engaged in the trade or business of conducting activities described in paragraph (1) for the conduct of such activities on behalf of the taxpayer, or

+

(II) dues or other similar amounts paid or incurred by the taxpayer which are allocable to activities described in paragraph (1).

+

(C) Expenses incurred in connection with lobbying and political activities

+

Any amount paid or incurred for research for, or preparation, planning, or coordination of, any activity described in paragraph (1) shall be treated as paid or incurred in connection with such activity.

+

(5) Covered executive branch official

+

For purposes of this subsection, the term "covered executive branch official" means—

+

(A) the President,

+

(B) the Vice President,

+

(C) any officer or employee of the White House Office of the Executive Office of the President, and the 2 most senior level officers of each of the other agencies in such Executive Office, and

+

(D)(i) any individual serving in a position in level I of the Executive Schedule under section 5312 of title 5, United States Code, (ii) any other individual designated by the President as having Cabinet level status, and (iii) any immediate deputy of an individual described in clause (i) or (ii).

+

(6) Cross reference

+

For reporting requirements and alternative taxes related to this subsection, see section 6033(e).

+

(f) Fines, penalties, and other amounts

+

(1) In general

+

Except as provided in the following paragraphs of this subsection, no deduction otherwise allowable shall be allowed under this chapter for any amount paid or incurred (whether by suit, agreement, or otherwise) to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law.

+

(2) Exception for amounts constituting restitution or paid to come into compliance with law

+

(A) In general

+

Paragraph (1) shall not apply to any amount that—

+

(i) the taxpayer establishes—

+

(I) constitutes restitution (including remediation of property) for damage or harm which was or may be caused by the violation of any law or the potential violation of any law, or

+

(II) is paid to come into compliance with any law which was violated or otherwise involved in the investigation or inquiry described in paragraph (1),

+
+

(ii) is identified as restitution or as an amount paid to come into compliance with such law, as the case may be, in the court order or settlement agreement, and

+

(iii) in the case of any amount of restitution for failure to pay any tax imposed under this title in the same manner as if such amount were such tax, would have been allowed as a deduction under this chapter if it had been timely paid.

+
+

The identification under clause (ii) alone shall not be sufficient to make the establishment required under clause (i).

+

(B) Limitation

+

Subparagraph (A) shall not apply to any amount paid or incurred as reimbursement to the government or entity for the costs of any investigation or litigation.

+

(3) Exception for amounts paid or incurred as the result of certain court orders

+

Paragraph (1) shall not apply to any amount paid or incurred by reason of any order of a court in a suit in which no government or governmental entity is a party.

+

(4) Exception for taxes due

+

Paragraph (1) shall not apply to any amount paid or incurred as taxes due.

+

(5) Treatment of certain nongovernmental regulatory entities

+

For purposes of this subsection, the following nongovernmental entities shall be treated as governmental entities:

+

(A) Any nongovernmental entity which exercises self-regulatory powers (including imposing sanctions) in connection with a qualified board or exchange (as defined in section 1256(g)(7)).

+

(B) To the extent provided in regulations, any nongovernmental entity which exercises self-regulatory powers (including imposing sanctions) as part of performing an essential governmental function.

+

(g) Treble damage payments under the antitrust laws

+

If in a criminal proceeding a taxpayer is convicted of a violation of the antitrust laws, or his plea of guilty or nolo contendere to an indictment or information charging such a violation is entered or accepted in such a proceeding, no deduction shall be allowed under subsection (a) for two-thirds of any amount paid or incurred—

+

(1) on any judgment for damages entered against the taxpayer under section 4 of the Act entitled "An Act to supplement existing laws against unlawful restraints and monopolies, and for other purposes", approved October 15, 1914 (commonly known as the Clayton Act), on account of such violation or any related violation of the antitrust laws which occurred prior to the date of the final judgment of such conviction, or

+

(2) in settlement of any action brought under such section 4 on account of such violation or related violation.

+

(h) State legislators' travel expenses away from home

+

(1) In general

+

For purposes of subsection (a), in the case of any individual who is a State legislator at any time during the taxable year and who makes an election under this subsection for the taxable year—

+

(A) the place of residence of such individual within the legislative district which he represented shall be considered his home,

+

(B) he shall be deemed to have expended for living expenses (in connection with his trade or business as a legislator) an amount equal to the sum of the amounts determined by multiplying each legislative day of such individual during the taxable year by the greater of—

+

(i) the amount generally allowable with respect to such day to employees of the State of which he is a legislator for per diem while away from home, to the extent such amount does not exceed 110 percent of the amount described in clause (ii) with respect to such day, or

+

(ii) the amount generally allowable with respect to such day to employees of the executive branch of the Federal Government for per diem while away from home but serving in the United States, and

+
+

(C) he shall be deemed to be away from home in the pursuit of a trade or business on each legislative day.

+

(2) Legislative days

+

For purposes of paragraph (1), a legislative day during any taxable year for any individual shall be any day during such year on which—

+

(A) the legislature was in session (including any day in which the legislature was not in session for a period of 4 consecutive days or less), or

+

(B) the legislature was not in session but the physical presence of the individual was formally recorded at a meeting of a committee of such legislature.

+

(3) Election

+

An election under this subsection for any taxable year shall be made at such time and in such manner as the Secretary shall by regulations prescribe.

+

(4) Section not to apply to legislators who reside near capitol

+

This subsection shall not apply to any legislator whose place of residence within the legislative district which he represents is 50 or fewer miles from the capitol building of the State.

+

[(i) Repealed. Pub. L. 101–239, title VI, §6202(b)(3)(A), Dec. 19, 1989, 103 Stat. 2233]

+

(j) Certain foreign advertising expenses

+

(1) In general

+

No deduction shall be allowed under subsection (a) for any expenses of an advertisement carried by a foreign broadcast undertaking and directed primarily to a market in the United States. This paragraph shall apply only to foreign broadcast undertakings located in a country which denies a similar deduction for the cost of advertising directed primarily to a market in the foreign country when placed with a United States broadcast undertaking.

+

(2) Broadcast undertaking

+

For purposes of paragraph (1), the term "broadcast undertaking" includes (but is not limited to) radio and television stations.

+

(k) Stock reacquisition expenses

+

(1) In general

+

Except as provided in paragraph (2), no deduction otherwise allowable shall be allowed under this chapter for any amount paid or incurred by a corporation in connection with the reacquisition of its stock or of the stock of any related person (as defined in section 465(b)(3)(C)).

+

(2) Exceptions

+

Paragraph (1) shall not apply to—

+

(A) Certain specific deductions

+

Any—

+

(i) deduction allowable under section 163 (relating to interest),

+

(ii) deduction for amounts which are properly allocable to indebtedness and amortized over the term of such indebtedness, or

+

(iii) deduction for dividends paid (within the meaning of section 561).

+

(B) Stock of certain regulated investment companies

+

Any amount paid or incurred in connection with the redemption of any stock in a regulated investment company which issues only stock which is redeemable upon the demand of the shareholder.

+

(l) Special rules for health insurance costs of self-employed individuals

+

(1) Allowance of deduction

+

In the case of a taxpayer who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for—

+

(A) the taxpayer,

+

(B) the taxpayer's spouse,

+

(C) the taxpayer's dependents, and

+

(D) any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27.

+

(2) Limitations

+

(A) Dollar amount

+

No deduction shall be allowed under paragraph (1) to the extent that the amount of such deduction exceeds the taxpayer's earned income (within the meaning of section 401(c)) derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established.

+

(B) Other coverage

+

Paragraph (1) shall not apply to any taxpayer for any calendar month for which the taxpayer is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or of the spouse of, or any dependent, or individual described in subparagraph (D) of paragraph (1) with respect to, the taxpayer. The preceding sentence shall be applied separately with respect to—

+

(i) plans which include coverage for qualified long-term care services (as defined in section 7702B(c)) or are qualified long-term care insurance contracts (as defined in section 7702B(b)), and

+

(ii) plans which do not include such coverage and are not such contracts.

+

(C) Long-term care premiums

+

In the case of a qualified long-term care insurance contract (as defined in section 7702B(b)), only eligible long-term care premiums (as defined in section 213(d)(10)) shall be taken into account under paragraph (1).

+

(3) Coordination with medical deduction

+

Any amount paid by a taxpayer for insurance to which paragraph (1) applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under section 213(a).

+

(4) Deduction not allowed for self-employment tax purposes

+

The deduction allowable by reason of this subsection shall not be taken into account in determining an individual's net earnings from self-employment (within the meaning of section 1402(a)) for purposes of chapter 2 for taxable years beginning before January 1, 2010, or after December 31, 2010.

+

(5) Treatment of certain S corporation shareholders

+

This subsection shall apply in the case of any individual treated as a partner under section 1372(a), except that—

+

(A) for purposes of this subsection, such individual's wages (as defined in section 3121) from the S corporation shall be treated as such individual's earned income (within the meaning of section 401(c)(1)), and

+

(B) there shall be such adjustments in the application of this subsection as the Secretary may by regulations prescribe.

+

(m) Certain excessive employee remuneration

+

(1) In general

+

In the case of any publicly held corporation, no deduction shall be allowed under this chapter for applicable employee remuneration with respect to any covered employee to the extent that the amount of such remuneration for the taxable year with respect to such employee exceeds $1,000,000.

+

(2) Publicly held corporation

+

For purposes of this subsection, the term "publicly held corporation" means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c))—

+

(A) the securities of which are required to be registered under section 12 of such Act (15 U.S.C. 78l), or

+

(B) that is required to file reports under section 15(d) of such Act (15 U.S.C. 78o(d)).

+

(3) Covered employee

+

For purposes of this subsection, the term "covered employee" means any employee of the taxpayer if—

+

(A) such employee is the principal executive officer or principal financial officer of the taxpayer at any time during the taxable year, or was an individual acting in such a capacity,

+

(B) the total compensation of such employee for the taxable year is required to be reported to shareholders under the Securities Exchange Act of 1934 by reason of such employee being among the 3 highest compensated officers for the taxable year (other than any individual described in subparagraph (A)),

+

(C) in the case of taxable years beginning after December 31, 2026, such employee is among the 5 highest compensated employees for the taxable year other than any individual described in subparagraph (A) or (B), or

+

(D) was a covered employee described in subparagraph (A) or (B) of the taxpayer (or any predecessor) for any preceding taxable year beginning after December 31, 2016.

+
+

Such term shall include any employee who would be described in subparagraph (B) if the reporting described in such subparagraph were required as so described.

+

(4) Applicable employee remuneration

+

For purposes of this subsection—

+

(A) In general

+

Except as otherwise provided in this paragraph, the term "applicable employee remuneration" means, with respect to any covered employee for any taxable year, the aggregate amount allowable as a deduction under this chapter for such taxable year (determined without regard to this subsection) for remuneration for services performed by such employee (whether or not during the taxable year).

+

(B) Exception for existing binding contracts

+

The term "applicable employee remuneration" shall not include any remuneration payable under a written binding contract which was in effect on February 17, 1993, and which was not modified thereafter in any material respect before such remuneration is paid.

+

(C) Remuneration

+

For purposes of this paragraph, the term "remuneration" includes any remuneration (including benefits) in any medium other than cash, but shall not include—

+

(i) any payment referred to in so much of section 3121(a)(5) as precedes subparagraph (E) thereof, and

+

(ii) any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from gross income under this chapter.

+
+

For purposes of clause (i), section 3121(a)(5) shall be applied without regard to section 3121(v)(1).

+

(D) Coordination with disallowed golden parachute payments

+

The dollar limitation contained in paragraph (1) shall be reduced (but not below zero) by the amount (if any) which would have been included in the applicable employee remuneration of the covered employee for the taxable year but for being disallowed under section 280G.

+

(E) Coordination with excise tax on specified stock compensation

+

The dollar limitation contained in paragraph (1) with respect to any covered employee shall be reduced (but not below zero) by the amount of any payment (with respect to such employee) of the tax imposed by section 4985 directly or indirectly by the expatriated corporation (as defined in such section) or by any member of the expanded affiliated group (as defined in such section) which includes such corporation.

+

(F) Special rule for remuneration paid to beneficiaries, etc.

+

Remuneration shall not fail to be applicable employee remuneration merely because it is includible in the income of, or paid to, a person other than the covered employee, including after the death of the covered employee.

+

(5) Special rule for application to employers participating in the Troubled Assets Relief Program

+

(A) In general

+

In the case of an applicable employer, no deduction shall be allowed under this chapter—

+

(i) in the case of executive remuneration for any applicable taxable year which is attributable to services performed by a covered executive during such applicable taxable year, to the extent that the amount of such remuneration exceeds $500,000, or

+

(ii) in the case of deferred deduction executive remuneration for any taxable year for services performed during any applicable taxable year by a covered executive, to the extent that the amount of such remuneration exceeds $500,000 reduced (but not below zero) by the sum of—

+

(I) the executive remuneration for such applicable taxable year, plus

+

(II) the portion of the deferred deduction executive remuneration for such services which was taken into account under this clause in a preceding taxable year.

+

(B) Applicable employer

+

For purposes of this paragraph—

+

(i) In general

+

Except as provided in clause (ii), the term "applicable employer" means any employer from whom 1 or more troubled assets are acquired under a program established by the Secretary under section 101(a) of the Emergency Economic Stabilization Act of 2008 if the aggregate amount of the assets so acquired for all taxable years exceeds $300,000,000.

+

(ii) Disregard of certain assets sold through direct purchase

+

If the only sales of troubled assets by an employer under the program described in clause (i) are through 1 or more direct purchases (within the meaning of section 113(c) of the Emergency Economic Stabilization Act of 2008), such assets shall not be taken into account under clause (i) in determining whether the employer is an applicable employer for purposes of this paragraph.

+

(iii) Aggregation rules

+

Two or more persons who are treated as a single employer under subsection (b) or (c) of section 414 shall be treated as a single employer, except that in applying section 1563(a) for purposes of either such subsection, paragraphs (2) and (3) thereof shall be disregarded.

+

(C) Applicable taxable year

+

For purposes of this paragraph, the term "applicable taxable year" means, with respect to any employer—

+

(i) the first taxable year of the employer—

+

(I) which includes any portion of the period during which the authorities under section 101(a) of the Emergency Economic Stabilization Act of 2008 are in effect (determined under section 120 thereof), and

+

(II) in which the aggregate amount of troubled assets acquired from the employer during the taxable year pursuant to such authorities (other than assets to which subparagraph (B)(ii) applies), when added to the aggregate amount so acquired for all preceding taxable years, exceeds $300,000,000, and

+
+

(ii) any subsequent taxable year which includes any portion of such period.

+

(D) Covered executive

+

For purposes of this paragraph—

+

(i) In general

+

The term "covered executive" means, with respect to any applicable taxable year, any employee—

+

(I) who, at any time during the portion of the taxable year during which the authorities under section 101(a) of the Emergency Economic Stabilization Act of 2008 are in effect (determined under section 120 thereof), is the chief executive officer of the applicable employer or the chief financial officer of the applicable employer, or an individual acting in either such capacity, or

+

(II) who is described in clause (ii).

+

(ii) Highest compensated employees

+

An employee is described in this clause if the employee is 1 of the 3 highest compensated officers of the applicable employer for the taxable year (other than an individual described in clause (i)(I)), determined—

+

(I) on the basis of the shareholder disclosure rules for compensation under the Securities Exchange Act of 1934 (without regard to whether those rules apply to the employer), and

+

(II) by only taking into account employees employed during the portion of the taxable year described in clause (i)(I).

+

(iii) Employee remains covered executive

+

If an employee is a covered executive with respect to an applicable employer for any applicable taxable year, such employee shall be treated as a covered executive with respect to such employer for all subsequent applicable taxable years and for all subsequent taxable years in which deferred deduction executive remuneration with respect to services performed in all such applicable taxable years would (but for this paragraph) be deductible.

+

(E) Executive remuneration

+

For purposes of this paragraph, the term "executive remuneration" means the applicable employee remuneration of the covered executive, as determined under paragraph (4) without regard to subparagraph (B) thereof. Such term shall not include any deferred deduction executive remuneration with respect to services performed in a prior applicable taxable year.

+

(F) Deferred deduction executive remuneration

+

For purposes of this paragraph, the term "deferred deduction executive remuneration" means remuneration which would be executive remuneration for services performed in an applicable taxable year but for the fact that the deduction under this chapter (determined without regard to this paragraph) for such remuneration is allowable in a subsequent taxable year.

+

(G) Coordination

+

Rules similar to the rules of subparagraphs (D) and (E) of paragraph (4) shall apply for purposes of this paragraph.

+

(H) Regulatory authority

+

The Secretary may prescribe such guidance, rules, or regulations as are necessary to carry out the purposes of this paragraph and the Emergency Economic Stabilization Act of 2008, including the extent to which this paragraph applies in the case of any acquisition, merger, or reorganization of an applicable employer.

+

(6) Special rule for application to certain health insurance providers

+

(A) In general

+

No deduction shall be allowed under this chapter—

+

(i) in the case of applicable individual remuneration which is for any disqualified taxable year beginning after December 31, 2012, and which is attributable to services performed by an applicable individual during such taxable year, to the extent that the amount of such remuneration exceeds $500,000, or

+

(ii) in the case of deferred deduction remuneration for any taxable year beginning after December 31, 2012, which is attributable to services performed by an applicable individual during any disqualified taxable year beginning after December 31, 2009, to the extent that the amount of such remuneration exceeds $500,000 reduced (but not below zero) by the sum of—

+

(I) the applicable individual remuneration for such disqualified taxable year, plus

+

(II) the portion of the deferred deduction remuneration for such services which was taken into account under this clause in a preceding taxable year (or which would have been taken into account under this clause in a preceding taxable year if this clause were applied by substituting "December 31, 2009" for "December 31, 2012" in the matter preceding subclause (I)).

+

(B) Disqualified taxable year

+

For purposes of this paragraph, the term "disqualified taxable year" means, with respect to any employer, any taxable year for which such employer is a covered health insurance provider.

+

(C) Covered health insurance provider

+

For purposes of this paragraph—

+

(i) In general

+

The term "covered health insurance provider" means—

+

(I) with respect to taxable years beginning after December 31, 2009, and before January 1, 2013, any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and which receives premiums from providing health insurance coverage (as defined in section 9832(b)(1)), and

+

(II) with respect to taxable years beginning after December 31, 2012, any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and with respect to which not less than 25 percent of the gross premiums received from providing health insurance coverage (as defined in section 9832(b)(1)) is from minimum essential coverage (as defined in section 5000A(f)).

+

(ii) Aggregation rules

+

Two or more persons who are treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer, except that in applying section 1563(a) for purposes of any such subsection, paragraphs (2) and (3) thereof shall be disregarded.

+

(D) Applicable individual remuneration

+

For purposes of this paragraph, the term "applicable individual remuneration" means, with respect to any applicable individual for any disqualified taxable year, the aggregate amount allowable as a deduction under this chapter for such taxable year (determined without regard to this subsection) for remuneration (as defined in paragraph (4) without regard to subparagraph (B) thereof) for services performed by such individual (whether or not during the taxable year). Such term shall not include any deferred deduction remuneration with respect to services performed during the disqualified taxable year.

+

(E) Deferred deduction remuneration

+

For purposes of this paragraph, the term "deferred deduction remuneration" means remuneration which would be applicable individual remuneration for services performed in a disqualified taxable year but for the fact that the deduction under this chapter (determined without regard to this paragraph) for such remuneration is allowable in a subsequent taxable year.

+

(F) Applicable individual

+

For purposes of this paragraph, the term "applicable individual" means, with respect to any covered health insurance provider for any disqualified taxable year, any individual—

+

(i) who is an officer, director, or employee in such taxable year, or

+

(ii) who provides services for or on behalf of such covered health insurance provider during such taxable year.

+

(G) Coordination

+

Rules similar to the rules of subparagraphs (D) and (E) of paragraph (4) shall apply for purposes of this paragraph.

+

(H) Regulatory authority

+

The Secretary may prescribe such guidance, rules, or regulations as are necessary to carry out the purposes of this paragraph.

+

(n) Special rule for certain group health plans

+

(1) In general

+

No deduction shall be allowed under this chapter to an employer for any amount paid or incurred in connection with a group health plan if the plan does not reimburse for inpatient hospital care services provided in the State of New York—

+

(A) except as provided in subparagraphs (B) and (C), at the same rate as licensed commercial insurers are required to reimburse hospitals for such services when such reimbursement is not through such a plan,

+

(B) in the case of any reimbursement through a health maintenance organization, at the same rate as health maintenance organizations are required to reimburse hospitals for such services for individuals not covered by such a plan (determined without regard to any government-supported individuals exempt from such rate), or

+

(C) in the case of any reimbursement through any corporation organized under Article 43 of the New York State Insurance Law, at the same rate as any such corporation is required to reimburse hospitals for such services for individuals not covered by such a plan.

+

(2) State law exception

+

Paragraph (1) shall not apply to any group health plan which is not required under the laws of the State of New York (determined without regard to this subsection or other provisions of Federal law) to reimburse at the rates provided in paragraph (1).

+

(3) Group health plan

+

For purposes of this subsection, the term "group health plan" means a plan of, or contributed to by, an employer or employee organization (including a self-insured plan) to provide health care (directly or otherwise) to any employee, any former employee, the employer, or any other individual associated or formerly associated with the employer in a business relationship, or any member of their family.

+

(o) Treatment of certain expenses of rural mail carriers

+

(1) General rule

+

In the case of any employee of the United States Postal Service who performs services involving the collection and delivery of mail on a rural route and who receives qualified reimbursements for the expenses incurred by such employee for the use of a vehicle in performing such services—

+

(A) the amount allowable as a deduction under this chapter for the use of a vehicle in performing such services shall be equal to the amount of such qualified reimbursements; and

+

(B) such qualified reimbursements shall be treated as paid under a reimbursement or other expense allowance arrangement for purposes of section 62(a)(2)(A) (and section 62(c) shall not apply to such qualified reimbursements).

+

(2) Special rule where expenses exceed reimbursements

+

Notwithstanding paragraph (1)(A), if the expenses incurred by an employee for the use of a vehicle in performing services described in paragraph (1) exceed the qualified reimbursements for such expenses, such excess shall be taken into account in computing the miscellaneous itemized deductions of the employee under section 67.

+

(3) Definition of qualified reimbursements

+

For purposes of this subsection, the term "qualified reimbursements" means the amounts paid by the United States Postal Service to employees as an equipment maintenance allowance under the 1991 collective bargaining agreement between the United States Postal Service and the National Rural Letter Carriers' Association. Amounts paid as an equipment maintenance allowance by such Postal Service under later collective bargaining agreements that supersede the 1991 agreement shall be considered qualified reimbursements if such amounts do not exceed the amounts that would have been paid under the 1991 agreement, adjusted by increasing any such amount under the 1991 agreement by an amount equal to—

+

(A) such amount, multiplied by

+

(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting "calendar year 1990" for "calendar year 2016" in subparagraph (A)(ii) thereof.

+

(p) Treatment of expenses of members of reserve component of Armed Forces of the United States

+

For purposes of subsection (a)(2), in the case of an individual who performs services as a member of a reserve component of the Armed Forces of the United States at any time during the taxable year, such individual shall be deemed to be away from home in the pursuit of a trade or business for any period during which such individual is away from home in connection with such service.

+

(q) Payments related to sexual harassment and sexual abuse

+

No deduction shall be allowed under this chapter for—

+

(1) any settlement or payment related to sexual harassment or sexual abuse if such settlement or payment is subject to a nondisclosure agreement, or

+

(2) attorney's fees related to such a settlement or payment.

+

(r) Disallowance of FDIC premiums paid by certain large financial institutions

+

(1) In general

+

No deduction shall be allowed for the applicable percentage of any FDIC premium paid or incurred by the taxpayer.

+

(2) Exception for small institutions

+

Paragraph (1) shall not apply to any taxpayer for any taxable year if the total consolidated assets of such taxpayer (determined as of the close of such taxable year) do not exceed $10,000,000,000.

+

(3) Applicable percentage

+

For purposes of this subsection, the term "applicable percentage" means, with respect to any taxpayer for any taxable year, the ratio (expressed as a percentage but not greater than 100 percent) which—

+

(A) the excess of—

+

(i) the total consolidated assets of such taxpayer (determined as of the close of such taxable year), over

+

(ii) $10,000,000,000, bears to

+
+

(B) $40,000,000,000.

+

(4) FDIC premiums

+

For purposes of this subsection, the term "FDIC premium" means any assessment imposed under section 7(b) of the Federal Deposit Insurance Act (12 U.S.C. 1817(b)).

+

(5) Total consolidated assets

+

For purposes of this subsection, the term "total consolidated assets" has the meaning given such term under section 165 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (12 U.S.C. 5365).

+

(6) Aggregation rule

+

(A) In general

+

Members of an expanded affiliated group shall be treated as a single taxpayer for purposes of applying this subsection.

+

(B) Expanded affiliated group

+

(i) In general

+

For purposes of this paragraph, the term "expanded affiliated group" means an affiliated group as defined in section 1504(a), determined—

+

(I) by substituting "more than 50 percent" for "at least 80 percent" each place it appears, and

+

(II) without regard to paragraphs (2) and (3) of section 1504(b).

+

(ii) Control of non-corporate entities

+

A partnership or any other entity (other than a corporation) shall be treated as a member of an expanded affiliated group if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this clause).

+

(s) Cross reference

+

(1) For special rule relating to expenses in connection with subdividing real property for sale, see section 1237.

+

(2) For special rule relating to the treatment of payments by a transferee of a franchise, trademark, or trade name, see section 1253.

+

(3) For special rules relating to—

+

(A) funded welfare benefit plans, see section 419, and

+

(B) deferred compensation and other deferred benefits, see section 404.

+ + +

(Aug. 16, 1954, ch. 736, 68A Stat. 45; Pub. L. 85–866, title I, §5(a), Sept. 2, 1958, 72 Stat. 1608; Pub. L. 86–779, §§7(b), 8(a), Sept. 14, 1960, 74 Stat. 1002, 1003; Pub. L. 87–834, §§3(a), 4(b), Oct. 16, 1962, 76 Stat. 973, 976; Pub. L. 91–172, title V, §516(c)(2)(A), title IX, §902(a), (b), Dec. 30, 1969, 83 Stat. 648, 710; Pub. L. 92–178, title III, §310(a), Dec. 10, 1971, 85 Stat. 525; Pub. L. 94–455, title XIX, §§1901(c)(4), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1803, 1834; Pub. L. 97–34, title I, §127(a), Aug. 13, 1981, 95 Stat. 202; Pub. L. 97–35, title XXI, §2146(b), Aug. 13, 1981, 95 Stat. 801; Pub. L. 97–51, §139(b)(1), Oct. 1, 1981, 95 Stat. 967; Pub. L. 97–216, title II, §215(a), July 18, 1982, 96 Stat. 194; Pub. L. 97–248, title I, §128(b), title II, §288(a), Sept. 3, 1982, 96 Stat. 366, 571; Pub. L. 98–369, div. A, title V, §512(b), div. B, title III, §2354(d), July 18, 1984, 98 Stat. 863, 1102; Pub. L. 98–573, title II, §232(a), Oct. 30, 1984, 98 Stat. 2991; Pub. L. 99–272, title X, §10001(a), (c), (d), Apr. 7, 1986, 100 Stat. 222, 223, 227; Pub. L. 99–509, title IX, §§9307(c)(2)(B), 9501(a)(1), (b)(1)(A), (2)(A), (c)(1), (d)(1), Oct. 21, 1986, 100 Stat. 1995, 2075–2077; Pub. L. 99–514, title VI, §613(a), title XI, §1161(a), title XVIII, §1895(d)(1)(A), (2)(A), (3)(A), (4)(A), (5)(A), (6)(A), (7), Oct. 22, 1986, 100 Stat. 2251, 2509, 2936–2940; Pub. L. 100–647, title I, §§1011B(b)(1)–(3), 1018(t)(7)(B), title III, §3011(b)(2), (3), Nov. 10, 1988, 102 Stat. 3488, 3589, 3624, 3625; Pub. L. 101–140, title II, §203(a)(4), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101–239, title VI, §6202(b)(3)(A), title VII, §§7107(a)(1), (b), 7862(c)(3)(A), Dec. 19, 1989, 103 Stat. 2233, 2306, 2432; Pub. L. 101–508, title XI, §§11111(d)(2), 11410(a), Nov. 5, 1990, 104 Stat. 1388–413, 1388–479; Pub. L. 102–227, title I, §110(a)(1), Dec. 11, 1991, 105 Stat. 1688; Pub. L. 102–486, title XIX, §1938(a), Oct. 24, 1992, 106 Stat. 3033; Pub. L. 103–66, title XIII, §§13131(d)(2), 13174(a)(1), (b)(1), 13211(a), 13222(a), 13442(a), Aug. 10, 1993, 107 Stat. 435, 457, 469, 477, 568; Pub. L. 104–7, §1(a), (b), Apr. 11, 1995, 109 Stat. 93; Pub. L. 104–188, title I, §1704(p)(1)–(3), Aug. 20, 1996, 110 Stat. 1886; Pub. L. 104–191, title III, §§311(a), 322(b)(2)(B), Aug. 21, 1996, 110 Stat. 2053, 2060; Pub. L. 105–34, title IX, §934(a), title XII, §§1203(a), 1204(a), title XVI, §1602(c), Aug. 5, 1997, 111 Stat. 882, 994, 995, 1094; Pub. L. 105–206, title VI, §6012(a), July 22, 1998, 112 Stat. 818; Pub. L. 105–277, div. J, title II, §2002(a), Oct. 21, 1998, 112 Stat. 2681–901; Pub. L. 108–121, title I, §109(a), Nov. 11, 2003, 117 Stat. 1341; Pub. L. 108–357, title III, §318(a), (b), title VIII, §802(b)(2), Oct. 22, 2004, 118 Stat. 1470, 1568; Pub. L. 110–343, div. A, title III, §302(a), Oct. 3, 2008, 122 Stat. 3803; Pub. L. 111–148, title IX, §9014(a), title X, §10108(g)(1), Mar. 23, 2010, 124 Stat. 868, 913; Pub. L. 111–152, title I, §1004(d)(2), (3), Mar. 30, 2010, 124 Stat. 1035; Pub. L. 111–240, title II, §2042(a), Sept. 27, 2010, 124 Stat. 2560; Pub. L. 112–10, div. B, title VIII, §1858(b)(3), Apr. 15, 2011, 125 Stat. 169; Pub. L. 113–295, div. A, title II, §221(a)(23), (24), Dec. 19, 2014, 128 Stat. 4040; Pub. L. 115–97, title I, §§11002(d)(6), 13306(a)(1), 13307(a), 13308(a), 13311(a), 13531(a), 13601(a)–(d), Dec. 22, 2017, 131 Stat. 2061, 2126, 2129, 2132, 2153, 2155, 2156; Pub. L. 117–2, title IX, §9708, Mar. 11, 2021, 135 Stat. 206.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Foreign Corrupt Practices Act of 1977, referred to in subsec. (c)(1), is title I of Pub. L. 95–213, Dec. 19, 1977, 91 Stat. 1494, which enacted sections 78dd–1 to 78dd–3 of Title 15, Commerce and Trade, and amended sections 78m and 78ff of Title 15. For complete classification of this Act to the Code, see Short Title of 1977 Amendment note set out under section 78a of Title 15 and Tables.

+

The Social Security Act, referred to in subsec. (c)(3), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§301 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

+

Section 4 of the Clayton Act, referred to in subsec. (g)(1), is classified to section 15 of Title 15, Commerce and Trade.

+

The Securities Exchange Act of 1934, referred to in subsec. (m)(3)(B), (5)(D)(ii)(I), is act June 6, 1934, ch. 404, 48 Stat. 881, which is classified principally to chapter 2B (§78a et seq.) of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see section 78a of Title 15 and Tables.

+

The Emergency Economic Stabilization Act of 2008, referred to in subsec. (m)(5), is div. A of Pub. L. 110–343, Oct. 3, 2008, 122 Stat. 3765, which is classified principally to chapter 52 (§5201 et seq.) of Title 12, Banks and Banking. Section 101(a) of the Act enacted section 5211(a) of Title 12 and amended section 5315 of Title 5, Government Organization and Employees, and section 301 of Title 31, Money and Finance. Section 113(c) of the Act is classified to section 5223(c) of Title 12. Section 120 of the Act is classified to section 5230 of Title 12. For complete classification of this Act to the Code, see Short Title note set out under section 5201 of Title 12 and Tables.

+ + +

Amendments

+

2021—Subsec. (m)(3)(C), (D). Pub. L. 117–2 added subpar. (C), redesignated former subpar. (C) as (D), and, in subpar. (D), substituted "employee described in subparagraph (A) or (B)" for "employee".

+

2017—Subsec. (a). Pub. L. 115–97, §13311(a), struck out "in excess of $3,000" after "income tax purposes" in concluding provisions.

+

Subsec. (e)(2) to (8). Pub. L. 115–97, §13308(a), redesignated pars. (3) to (6) and (8) as (2) to (6), respectively, and struck out former par. (2) relating to exception for local legislation and par. (7) relating to special rule for Indian tribal governments.

+

Subsec. (f). Pub. L. 115–97, §13306(a)(1), amended subsec. (f) generally. Prior to amendment, text read as follows: "No deduction shall be allowed under subsection (a) for any fine or similar penalty paid to a government for the violation of any law."

+

Subsec. (m)(2). Pub. L. 115–97, §13601(c)(1), amended par. (2) generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'publicly held corporation' means any corporation issuing any class of common equity securities required to be registered under section 12 of the Securities Exchange Act of 1934."

+

Subsec. (m)(3). Pub. L. 115–97, §13601(c)(2), inserted concluding provisions.

+

Subsec. (m)(3)(A). Pub. L. 115–97, §13601(b)(1), substituted "such employee is the principal executive officer or principal financial officer of the taxpayer at any time during the taxable year, or was" for "as of the close of the taxable year, such employee is the chief executive officer of the taxpayer or is".

+

Subsec. (m)(3)(B). Pub. L. 115–97, §13601(b)(2), substituted "3" for "4" and "(other than any individual described in subparagraph (A))" for "(other than the chief executive officer)".

+

Subsec. (m)(3)(C). Pub. L. 115–97, §13601(b)(3), added subpar. (C).

+

Subsec. (m)(4)(B) to (E). Pub. L. 115–97, §13601(a)(1), redesignated subpars. (D) to (G) as (B) to (E), respectively, and struck out former subpar. (B) relating to an exemption to the term "applicable employee remuneration" and former subpar. (C) relating to the term "applicable employee remuneration".

+

Subsec. (m)(4)(F). Pub. L. 115–97, §13601(a)(1), (d), added subpar. (F) and redesignated former subpar. (F) as (D).

+

Subsec. (m)(4)(G). Pub. L. 115–97, §13601(a)(1), redesignated subpar. (G) as (E).

+

Subsec. (m)(5)(E). Pub. L. 115–97, §13601(a)(2)(A), substituted "subparagraph (B)" for "subparagraphs (B), (C), and (D)".

+

Subsec. (m)(5)(G). Pub. L. 115–97, §13601(a)(2)(B), substituted "(D) and (E)" for "(F) and (G)".

+

Subsec. (m)(6)(D). Pub. L. 115–97, §13601(a)(2)(A), substituted "subparagraph (B)" for "subparagraphs (B), (C), and (D)".

+

Subsec. (m)(6)(G). Pub. L. 115–97, §13601(a)(2)(B), substituted "(D) and (E)" for "(F) and (G)".

+

Subsec. (o)(3). Pub. L. 115–97, §11002(d)(6), substituted "adjusted by increasing any such amount under the 1991 agreement by an amount equal to—" and subpars. (A) and (B) for "adjusted for changes in the Consumer Price Index (as defined in section 1(f)(5)) since 1991."

+

Subsec. (q). Pub. L. 115–97, §13307(a), added subsec. (q). Former subsec. (q) redesignated (r), then (s).

+

Subsec. (r). Pub. L. 115–97, §13531(a), added subsec. (r).

+

Subsec. (s). Pub. L. 115–97, §§13307(a), 13531(a), redesignated subsec. (q) as (r), then (s).

+

2014—Subsec. (g). Pub. L. 113–295, §221(a)(23), struck out concluding provisions which read as follows: "The preceding sentence shall not apply with respect to any conviction or plea before January 1, 1970, or to any conviction or plea on or after such date in a new trial following an appeal of a conviction before such date."

+

Subsec. (h)(4). Pub. L. 113–295, §221(a)(24), substituted "This subsection" for "For taxable years beginning after December 31, 1980, this subsection".

+

2011—Subsec. (a). Pub. L. 112–10 struck out last sentence in concluding provisions which read as follows: "For purposes of paragraph (1), the amount of a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act shall be treated as an amount for compensation for personal services actually rendered."

+

2010—Subsec. (a). Pub. L. 111–148, §10108(g)(1), inserted at end of concluding provisions "For purposes of paragraph (1), the amount of a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act shall be treated as an amount for compensation for personal services actually rendered."

+

Subsec. (l)(1). Pub. L. 111–152, §1004(d)(2), amended par. (1) generally. Prior to amendment, par. (1) authorized a deduction in an amount equal to the applicable percentage of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his spouse, and dependents.

+

Subsec. (l)(2)(B). Pub. L. 111–152, §1004(d)(3), inserted ", or any dependent, or individual described in subparagraph (D) of paragraph (1) with respect to," after "spouse of" in introductory provisions.

+

Subsec. (l)(4). Pub. L. 111–240 inserted "for taxable years beginning before January 1, 2010, or after December 31, 2010" before period at end.

+

Subsec. (m)(6). Pub. L. 111–148, §9014(a), added par. (6).

+

2008—Subsec. (m)(5). Pub. L. 110–343 added par. (5).

+

2004—Subsec. (m)(4)(G). Pub. L. 108–357, §802(b)(2), added subpar. (G).

+

Subsec. (o). Pub. L. 108–357, §318(b), struck out "reimbursed" before "expenses" in heading.

+

Subsec. (o)(2), (3). Pub. L. 108–357, §318(a), added par. (2) and redesignated former par. (2) as (3).

+

2003—Subsecs. (p), (q). Pub. L. 108–121 added subsec. (p) and redesignated former subsec. (p) as (q).

+

1998—Subsec. (a). Pub. L. 105–206, in last sentence, substituted "investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime." for "investigate, or provide support services for the investigation of, a Federal crime."

+

Subsec. (l)(1)(B). Pub. L. 105–277 amended table in subpar. (B) generally. Prior to amendment, table read as follows:

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
"For taxable years beginning

in calendar year—

The applicable

percentage is—

   1997 40 
   1998 and 1999 45 
   2000 and 2001 50 
   2002 60 
   2003 through 2005 80 
   2006 90 
   2007 and thereafter 100."
+ +

1997—Subsec. (a). Pub. L. 105–34, §1204(a), inserted at end of concluding provisions "The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate, or provide support services for the investigation of, a Federal crime."

+

Subsec. (l)(1)(B). Pub. L. 105–34, §934(a), amended table generally. Prior to amendment, table read as follows:

+ + + + + + + + + + + + + + + + + + + + + + + + + + + +
 
"For taxable years beginning

in calendar year—

The applicable

percentage is—

   1997 40 percent 
   1998 through 2002 45 percent 
   2003 50 percent 
   2004 60 percent 
   2005 70 percent 
   2006 or thereafter 80 percent."
+ +

Subsec. (l)(2)(B). Pub. L. 105–34, §1602(c), inserted "The preceding sentence shall be applied separately with respect to—" at end and added cls. (i) and (ii).

+

Subsecs. (o), (p). Pub. L. 105–34, §1203(a), added subsec. (o) and redesignated former subsec. (o) as (p).

+

1996—Subsec. (k). Pub. L. 104–188, §1704(p)(3), substituted "reaquisition" for "redemption" in heading.

+

Subsec. (k)(1). Pub. L. 104–188, §1704(p)(1), substituted "the reacquisition of its stock or of the stock of any related person (as defined in section 465(b)(3)(C))" for "the redemption of its stock".

+

Subsec. (k)(2)(A). Pub. L. 104–188, §1704(p)(2), struck out "or" at end of cl. (i), added cl. (ii), and redesignated former cl. (ii) as (iii).

+

Subsec. (l)(1). Pub. L. 104–191, §311(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows:

+

"(1) In general.—In the case of an individual who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to 30 percent of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his spouse, and dependents."

+

Subsec. (l)(2)(C). Pub. L. 104–191, §322(b)(2)(B), added subpar. (C).

+

1995—Subsec. (l)(1). Pub. L. 104–7, §1(b), substituted "30 percent" for "25 percent".

+

Subsec. (l)(6). Pub. L. 104–7, §1(a), struck out par. (6) "Termination" which read as follows: "This subsection shall not apply to any taxable year beginning after December 31, 1993."

+

1993—Subsec. (e). Pub. L. 103–66, §13222(a), amended heading and text generally. Prior to amendment, text consisted of pars. (1) and (2) relating to deduction of ordinary and necessary expenses paid or incurred in connection with certain activities relating to congressional, State, and local legislation.

+

Subsec. (l)(2)(B). Pub. L. 103–66, §13174(b)(1), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: "Paragraph (1) shall not apply to any taxpayer who is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or of the spouse of the taxpayer."

+

Subsec. (l)(3). Pub. L. 103–66, §13131(d)(2), amended heading and text of par. (3) generally. Prior to amendment, text read as follows:

+

"(A) Medical deduction.—Any amount paid by a taxpayer for insurance to which paragraph (1) applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under section 213(a).

+

"(B) Health insurance credit.—The amount otherwise taken into account under paragraph (1) as paid for insurance which constitutes medical care shall be reduced by the amount (if any) of the health insurance credit allowable to the taxpayer for the taxable year under section 32."

+

Subsec. (l)(6). Pub. L. 103–66, §13174(a)(1), substituted "December 31, 1993" for "June 30, 1992".

+

Subsec. (m). Pub. L. 103–66, §13211(a), added subsec. (m). Former subsec. (m) redesignated (n).

+

Subsec. (n). Pub. L. 103–66, §13442(a), added subsec. (n). Former subsec. (n) redesignated (o).

+

Pub. L. 103–66, §13211(a), redesignated subsec. (m) as (n).

+

Subsec. (o). Pub. L. 103–66, §13442(a), redesignated subsec. (n) as (o).

+

1992—Subsec. (a). Pub. L. 102–486 inserted at end "For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year."

+

1991—Subsec. (l)(6). Pub. L. 102–227 substituted "June 30, 1992" for "December 31, 1991".

+

1990—Subsec. (l)(3). Pub. L. 101–508, §11111(d)(2), substituted heading for one which read: "Coordination with medical deduction" and amended text generally. Prior to amendment, text read as follows: "Any amount paid by a taxpayer for insurance to which paragraph (1) applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under section 213(a)."

+

Subsec. (l)(6). Pub. L. 101–508, §11410(a), substituted "December 31, 1991" for "September 30, 1990".

+

1989—Subsec. (i). Pub. L. 101–239, §6202(b)(3)(A), struck out subsec. (i) which read as follows:

+

"(1) Coverage relating to end stage renal disease.—The expenses paid or incurred by an employer for a group health plan shall not be allowed as a deduction under this section if the plan differentiates in the benefits it provides between individuals having end stage renal disease and other individuals covered by such plan on the basis of the existence of end stage renal disease, the need for renal dialysis, or in any other manner.

+

"(2) Group health plan.—For purposes of this subsection the term 'group health plan' means any plan of, or contributed to by, an employer to provide medical care (as defined in section 213(d) to his employees, former employees, or the families of such employees or former employees, directly or through insurance, reimbursement, or otherwise."

+

Subsec. (k)(2)(B)(iv). Pub. L. 101–239, §7862(c)(3)(A), amended cl. (iv) as it existed prior to repeal of subsec. (k) by Pub. L. 100–647, by substituting "entitlement" for "eligibility" in heading and inserting "which does not contain any exclusion or limitation with respect to any preexisting condition of such beneficiary" after "or otherwise)" in subclause (I).

+

Subsec. (l)(2). Pub. L. 101–140 redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: "Required coverage.—Paragraph (1) shall not apply to any taxpayer for any taxable year unless coverage is provided under 1 or more plans meeting the requirements of section 89, treating such coverage as an employer-provided benefit."

+

Subsec. (l)(5). Pub. L. 101–239, §7107(b), added par. (5). Former par. (5) redesignated (6).

+

Pub. L. 101–239, §7107(a)(1), substituted "September 30, 1990" for "December 31, 1989".

+

Subsec. (l)(6). Pub. L. 101–239, §7107(b), redesignated former par. (5) as (6).

+

1988—Subsec. (i)(2), (3). Pub. L. 100–647, §3011(b)(2), redesignated par. (3) as (2) and struck out former par. (2) which required plans to provide continuation coverage to certain individuals.

+

Subsec. (k). Pub. L. 100–647, §3011(b)(3), redesignated subsec. (l), relating to stock redemption expenses, as (k) and struck out former subsec. (k) which related to continuation coverage requirements of group health plans.

+

Subsec. (k)(5)(B). Pub. L. 100–647, §1018(t)(7)(B), made amendment identical to Pub. L. 99–509, §9307(c)(2)(B), which amended directory language of Pub. L. 99–514, §1895(d)(5)(A), by substituting "section 162(k)(5)" for "section 162(k)(2)". See 1986 Amendment note below.

+

Subsec. (l). Pub. L. 100–647, §3011(b)(3)(A), (B), redesignated subsec. (m), relating to special rules for health insurance costs of self-employed individuals, as (l). Former subsec. (l), relating to stock redemption expenses, redesignated (k).

+

Subsec. (m). Pub. L. 100–647, §3011(b)(3)(B), (C), redesignated subsec. (n), relating to cross references, as (m). Former subsec. (m), relating to special rules for health insurance costs of self-employed individuals, redesignated (l).

+

Pub. L. 100–647, §1011B(b)(2), redesignated subsec. (m), relating to cross references, as (n).

+

Subsec. (m)(2)(A). Pub. L. 100–647, §1011B(b)(3), inserted "derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established" after "401(c))".

+

Subsec. (m)(4), (5). Pub. L. 100–647, §1011B(b)(1), added par. (4) and redesignated former par. (4) as (5).

+

Subsec. (n). Pub. L. 100–647, §3011(b)(3)(C), redesignated subsec. (n) as (m).

+

Pub. L. 100–647, §1011B(b)(2), redesignated subsec. (m), relating to cross references, as (n).

+

1986—Subsec. (i)(1). Pub. L. 99–272, §10001(d), substituted "Coverage relating to end stage renal disease" for "General rule" in heading.

+

Subsec. (i)(2), (3). Pub. L. 99–272, §10001(a), added par. (2) and redesignated former par. (2) as (3).

+

Subsec. (k). Pub. L. 99–272, §10001(c), added subsec. (k). Former subsec. (k) redesignated (l).

+

Subsec. (k)(2)(A). Pub. L. 99–514, §1895(d)(1)(A), inserted "If coverage under the plan is modified for any group of similarly situated beneficiaries, the coverage shall also be modified in the same manner for all individuals who are qualified beneficiaries under the plan pursuant to this subsection in connection with such group."

+

Subsec. (k)(2)(B)(i). Pub. L. 99–514, §1895(d)(2)(A), substituted "Maximum required period" for "Maximum period" in heading and amended text generally. Prior to amendment, text read as follows: "In the case of—

+

"(I) a qualifying event described in paragraph (3)(B) (relating to terminations and reduced hours), the date which is 18 months after the date of the qualifying event, and

+

"(II) any qualifying event not described in subclause (I), the date which is 36 months after the date of the qualifying event."

+

Subsec. (k)(2)(B)(i)(II). Pub. L. 99–509, §9501(b)(1)(A)(i), inserted "(other than a qualifying event described in paragraph (3)(F))".

+

Subsec. (k)(2)(B)(i)(III), (IV). Pub. L. 99–509, §9501(b)(1)(A)(ii)–(iv), added subcl. (III), redesignated former subcl. (III) as (IV), and inserted "or (3)(F)".

+

Subsec. (k)(2)(B)(iii). Pub. L. 99–514, §1895(d)(3)(A), inserted "The payment of any premium (other than any payment referred to in the last sentence of subparagraph (C)) shall be considered to be timely if made within 30 days after the date due or within such longer period as applies to or under the plan."

+

Subsec. (k)(2)(B)(iv). Pub. L. 99–514, §1895(d)(4)(A)(iii), substituted "Group health plan coverage" for "Reemployment" in heading.

+

Subsec. (k)(2)(B)(iv)(I). Pub. L. 99–514, §1895(d)(4)(A)(ii), substituted "covered under any other group health plan (as an employee or otherwise)" for "a covered employee under any other group health plan".

+

Subsec. (k)(2)(B)(iv)(II). Pub. L. 99–509, §9501(b)(2)(A), inserted "in the case of a qualified beneficiary other than a qualified beneficiary described in paragraph (7)(B)(iv),".

+

Subsec. (k)(2)(B)(v). Pub. L. 99–514, §1895(d)(4)(A)(i), struck out cl. (v), remarriage of spouse, which read as follows: "In the case of an individual who is a qualified beneficiary by reason of being the spouse of a covered employee, the date on which the beneficiary remarries and becomes covered under a group health plan."

+

Subsec. (k)(3). Pub. L. 99–509, §9501(a)(1), added subpar. (F) and concluding provisions.

+

Subsec. (k)(5)(B). Pub. L. 99–514, §1895(d)(5)(A), as amended by Pub. L. 99–509, §9307(c)(2)(B), and Pub. L. 100–647, §1018(t)(7)(B), inserted "of continuation coverage" and "If there is a choice among types of coverage under the plan, each qualified beneficiary is entitled to make a separate selection among such types of coverage." See 1988 Amendment note above.

+

Subsec. (k)(6)(B). Pub. L. 99–509, §9501(d)(1), substituted "(D), or (F)" for "or (D)".

+

Subsec. (k)(6)(C). Pub. L. 99–514, §1895(d)(6)(A), inserted "within 60 days after the date of the qualifying event".

+

Subsec. (k)(6)(D)(i). Pub. L. 99–509, §9501(d)(1), substituted "(D), or (F)" for "or (D)".

+

Subsec. (k)(7)(B)(iii). Pub. L. 99–514, §1895(d)(7), added cl. (iii).

+

Subsec. (k)(7)(B)(iv). Pub. L. 99–509, §9501(c)(1), added cl. (iv).

+

Subsec. (l). Pub. L. 99–514, §613(a), added subsec. (l). Former subsec. (l) redesignated (m).

+

Pub. L. 99–272, §10001(c), redesignated former subsec. (k), relating to cross references, as (l).

+

Subsec. (m). Pub. L. 99–514, §1161(a), added subsec. (m) relating to special rules for health insurance costs of self-employed individuals, and further directed that this section be amended "by redesignating subsection (n) as subsection (m)", which directory language could not be executed because this section does not contain a subsec. (n).

+

Pub. L. 99–514, §613(a), redesignated subsec. (l), relating to cross references, as (m).

+

1984—Subsec. (i)(2). Pub. L. 98–369, §2354(d), substituted "section 213(d)" for "section 213(e)".

+

Subsec. (j). Pub. L. 98–573 added subsec. (j). Former subsec. (j) redesignated (k).

+

Subsec. (j)(3). Pub. L. 98–369, §512(b), added par. (3).

+

Subsec. (k). Pub. L. 98–573 redesignated former subsec. (j) as (k).

+

1982—Subsec. (a). Pub. L. 97–216 inserted provisions under which amounts expended by Members of Congress within each taxable year for living expenses shall not be deductible for income tax purposes in excess of $3,000.

+

Subsec. (c)(1). Pub. L. 97–248, §288(a), substituted "is unlawful under the Foreign Corrupt Practices Act of 1977" for "would be unlawful under the laws of the United States if such laws were applicable to such payment and to such official or employee" after "government, the payment", and "(or is unlawful under the Foreign Corrupt Practices Act of 1977)" for "(or would be unlawful under the laws of the United States)" before "shall be upon the Secretary".

+

Subsec. (h). Pub. L. 97–248, §128(b)(2), redesignated subsec. (i), relating to State legislators' travel expenses away from home, as (h). Former subsec. (h), relating to group health plans, redesignated (i).

+

Subsec. (i). Pub. L. 97–248, §128(b)(2), redesignated former subsec. (h), relating to group health plans, as (i). Former subsec. (i), relating to State legislators' travel expenses away from home, redesignated (h). Former subsec. (i), relating to cross references, redesignated (j).

+

Subsec. (j). Pub. L. 97–248, §128(b)(1), redesignated former subsec. (i), relating to cross references, as (j).

+

1981—Subsec. (a). Pub L. 97–51 struck out provisions under which amounts expended by Members of Congress within each taxable year for living expenses could not be deductible for income tax purposes in excess of $3,000.

+

Subsec. (h). Pub. L. 97–35 added subsec. (h) relating to group health plans. Former subsec. (h), as added by Pub. L. 97–34 and relating to State legislators' travel expenses away from home, redesignated (i). See 1982 Amendment note above.

+

Pub. L. 97–34 added subsec. (h) relating to State legislators' travel expenses away from home. Former subsec. (h), relating to cross references, redesignated (i). See 1982 Amendment note above.

+

Subsec. (i). Pub. L. 97–35 redesignated former subsec. (h), as added by Pub. L. 97–34 and relating to State legislators' travel expenses away from home, as (i). See 1982 Amendment note above.

+

Pub. L. 97–34 redesignated former subsec. (h), relating to cross references, as (i). See 1982 Amendment note above.

+

1976—Subsec. (a). Pub. L. 94–455, §1901(c)(4), struck out reference to Territory in provisions following par. (3).

+

Subsec. (c). Pub. L. 94–455, §1906(b)(13)(A), struck out in pars. (1) and (2) "or his delegate" after "Secretary".

+

1971—Subsec. (c). Pub. L. 92–178, §310(a)(2), substituted "Illegal bribes, kickbacks, and other payments" for "Bribes and illegal kickbacks" in heading.

+

Subsec. (c)(2). Pub. L. 92–178, §310(a)(1), substituted provisions respecting "Other illegal payments" for former provisions on "Other bribes or kickbacks" reading "If in a criminal proceeding a taxpayer is convicted of making a payment (other than a payment described in paragraph (1) which is an illegal bribe or kickback, or his plea of guilty or nolo contendere to an indictment or information charging the making of such a payment is entered or accepted in such a proceeding, no deduction shall be allowed under subsection (a) on account of such payment or any related payment made prior to the date of the final judgment in such proceeding."

+

Subsec. (c)(3). Pub. L. 92–178, §310(a)(1), substituted provisions respecting kickbacks, rebates, and bribes under medicare and medicaid for former statute of limitations provisions.

+

1969—Subsec. (c). Pub. L. 91–172, §902(b), designated existing provisions as par. (1), extended the applicability of nondeductible expenses for payments to any official or employee of any government, or of any agency or instrumentality of any government, and added pars. (2) and (3).

+

Subsecs. (f), (g). Pub. L. 91–172, §902(a), added subsecs. (f) and (g). Former subsec. (f) redesignated (h).

+

Subsec. (h). Pub. L. 91–172, §§516(c)(2)(A), 902(a), redesignated former subsec. (f) as (h), substituted "(1) For" for "For", and inserted reference to section 1253 for special rule relating to the treatment of payments by a transferee of a franchise, trademark, or trade name.

+

1962—Subsec. (a)(2). Pub. L. 87–834, §4(b), substituted "(including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances)" for "including the entire amount expended for meals and lodging)".

+

Subsecs. (e), (f). Pub. L. 87–834, §3(a), added subsec. (e) and redesignated former subsec. (e) as (f).

+

1960—Subsec. (b). Pub. L. 86–779, §7(b), inserted "the dollar limitations," after "the percentage limitations,".

+

Subsecs. (d), (e). Pub. L. 86–779, §8(a), added subsec. (d) and redesignated former subsec. (d) as (e).

+

1958—Subsecs. (c), (d). Pub. L. 85–866, §5(a), added subsec. (c) and redesignated former subsec. (c) as (d).

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 2017 Amendment

+

Amendment by section 11002(d)(6) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.

+

Pub. L. 115–97, title I, §13306(a)(2), Dec. 22, 2017, 131 Stat. 2127, provided that: "The amendment made by this subsection [amending this section] shall apply to amounts paid or incurred on or after the date of the enactment of this Act [Dec. 22, 2017], except that such amendments shall not apply to amounts paid or incurred under any binding order or agreement entered into before such date. Such exception shall not apply to an order or agreement requiring court approval unless the approval was obtained before such date."

+

Pub. L. 115–97, title I, §13307(b), Dec. 22, 2017, 131 Stat. 2129, provided that: "The amendments made by this section [amending this section] shall apply to amounts paid or incurred after the date of the enactment of this Act [Dec. 22, 2017]."

+

Pub. L. 115–97, title I, §13308(c), Dec. 22, 2017, 131 Stat. 2129, provided that: "The amendments made by this section [amending this section and section 6033 of this title] shall apply to amounts paid or incurred on or after the date of the enactment of this Act [Dec. 22, 2017]."

+

Pub. L. 115–97, title I, §13311(b), Dec. 22, 2017, 131 Stat. 2132, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Dec. 22, 2017]."

+

Pub. L. 115–97, title I, §13531(b), Dec. 22, 2017, 131 Stat. 2154, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."

+

Pub. L. 115–97, title I, §13601(e), Dec. 22, 2017, 131 Stat. 2156, provided that:

+

"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017.

+

"(2) Exception for binding contracts.—The amendments made by this section shall not apply to remuneration which is provided pursuant to a written binding contract which was in effect on November 2, 2017, and which was not modified in any material respect on or after such date."

+

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

+

Effective Date of 2011 Amendment

+

Amendment by Pub. L. 112–10 effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111–148 to which it relates, see section 1858(d) of Pub. L. 112–10, set out as a note under section 36B of this title.

+

Effective Date of 2010 Amendment

+

Pub. L. 111–240, title II, §2042(b), Sept. 27, 2010, 124 Stat. 2560, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009."

+

Pub. L. 111–148, title IX, §9014(b), Mar. 23, 2010, 124 Stat. 870, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009, with respect to services performed after such date."

+

Pub. L. 111–148, title X, §10108(g)(2), Mar. 23, 2010, 124 Stat. 914, provided that: "The amendments made by this subsection [amending this section] shall apply to vouchers provided after December 31, 2013."

+

Effective Date of 2008 Amendment

+

Pub. L. 110–343, div. A, title III, §302(c)(1), Oct. 3, 2008, 122 Stat. 3806, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years ending on or after the date of the enactment of this Act [Oct. 3, 2008]."

+

Effective Date of 2004 Amendment

+

Pub. L. 108–357, title III, §318(c), Oct. 22, 2004, 118 Stat. 1470, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2003."

+

Amendment by section 802(b)(2) of Pub. L. 108–357 effective Mar. 4, 2003, see section 802(d) of Pub. L. 108–357, set out as an Effective Date note under section 4985 of this title.

+

Effective Date of 2003 Amendment

+

Amendment by Pub. L. 108–121 applicable to amounts paid or incurred in taxable years beginning after Dec. 31, 2002, see section 109(c) of Pub. L. 108–121, set out as a note under section 62 of this title.

+

Effective Date of 1998 Amendments

+

Pub. L. 105–277, div. J, title II, §2002(b), Oct. 21, 1998, 112 Stat. 2681–901, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1998."

+

Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

+

Effective Date of 1997 Amendment

+

Pub. L. 105–34, title IX, §934(b), Aug. 5, 1997, 111 Stat. 882, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1996."

+

Pub. L. 105–34, title XII, §1203(c), Aug. 5, 1997, 111 Stat. 995, provided that: "The amendments made by this section [amending this section and repealing provisions set out as a note below] shall apply to taxable years beginning after December 31, 1997."

+

Pub. L. 105–34, title XII, §1204(b), Aug. 5, 1997, 111 Stat. 995, provided that: "The amendment made by subsection (a) [amending this section] shall apply to amounts paid or incurred with respect to taxable years ending after the date of the enactment of this Act [Aug. 5, 1997]."

+

Amendment by section 1602(c) of Pub. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Pub. L. 104–191, to which such amendment relates, see section 1602(i) of Pub. L. 105–34, set out as a note under section 26 of this title.

+

Effective Date of 1996 Amendment

+

Amendment by section 311(a) of Pub. L. 104–191 applicable to taxable years beginning after Dec. 31, 1996, see section 311(c) of Pub. L. 104–191, set out as a note under section 104 of this title.

+

Pub. L. 104–191, title III, §322(c), Aug. 21, 1996, 110 Stat. 2062, provided that: "The amendments made by this section [amending this section and section 213 of this title] shall apply to taxable years beginning after December 31, 1996."

+

Pub. L. 104–188, title I, §1704(p)(4), Aug. 20, 1996, 110 Stat. 1886, provided that:

+

"(A) In general.—Except as provided in subparagraph (B), the amendments made by this subsection [amending this section] shall apply to amounts paid or incurred after September 13, 1995, in taxable years ending after such date.

+

"(B) Paragraph (2).—The amendment made by paragraph (2) [amending this section] shall take effect as if included in the amendment made by section 613 of the Tax Reform Act of 1986 [Pub. L. 99–514]."

+

Effective Date of 1995 Amendment

+

Pub. L. 104–7, §1(c), Apr. 11, 1995, 109 Stat. 93, provided that:

+

"(1) Extension.—The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1993.

+

"(2) Increase.—The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after December 31, 1994."

+

Effective Date of 1993 Amendment

+

Amendment by section 13131(d)(2) of Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1993, see section 13131(e) of Pub. L. 103–66, set out as a note under section 32 of this title.

+

Pub. L. 103–66, title XIII, §13174(a)(3), Aug. 10, 1993, 107 Stat. 457, provided that: "The amendments made by this subsection [amending this section and repealing provisions set out below] shall apply to taxable years ending after June 30, 1992."

+

Pub. L. 103–66, title XIII, §13174(b)(2), Aug. 10, 1993, 107 Stat. 457, provided that: "The amendment made by paragraph (1) [amending this section] shall apply to taxable years beginning after December 31, 1992."

+

Pub. L. 103–66, title XIII, §13211(b), Aug. 10, 1993, 107 Stat. 471, provided that: "The amendment made by subsection (a) [amending this section] shall apply to amounts which would otherwise be deductible for taxable years beginning on or after January 1, 1994."

+

Pub. L. 103–66, title XIII, §13222(e), Aug. 10, 1993, 107 Stat. 481, provided that: "The amendments made by this section [amending this section and sections 170, 6033, and 7871 of this title] shall apply to amounts paid or incurred after December 31, 1993."

+

Pub. L. 103–66, title XIII, §13442(b), Aug. 10, 1993, 107 Stat. 568, as amended by Pub. L. 104–7, §5, Apr. 11, 1995, 109 Stat. 96, provided that: "The provisions of this section [amending this section] shall apply to services provided after February 2, 1993, and on or before December 31, 1995."

+

Effective Date of 1992 Amendment

+

Pub. L. 102–486, title XIX, §1938(b), Oct. 24, 1992, 106 Stat. 3033, provided that: "The amendment made by subsection (a) [amending this section] shall apply to costs paid or incurred after December 31, 1992."

+

Effective Date of 1991 Amendment

+

Pub. L. 102–227, title I, §110(b), Dec. 11, 1991, 105 Stat. 1688, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1991."

+

Effective Date of 1990 Amendment

+

Amendment by section 11111(d)(2) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11111(f) of Pub. L. 101–508, set out as a note under section 32 of this title.

+

Pub. L. 101–508, title XI, §11410(c), Nov. 5, 1990, 104 Stat. 1388–479, provided that: "The amendments made by this section [amending this section and repealing provisions set out below] shall apply to taxable years beginning after December 31, 1989."

+

Effective Date of 1989 Amendment

+

Pub. L. 101–239, title VI, §6202(b)(5), Dec. 19, 1989, 103 Stat. 2233, provided that: "The amendments made by this subsection [amending this section, sections 4980B and 5000 of this title, sections 623 and 631 of Title 29, Labor, and sections 1395p, 1395r, and 1395y of Title 42, The Public Health and Welfare] shall apply to items and services furnished after the date of the enactment of this Act [Dec. 19, 1989]."

+

Pub. L. 101–239, title VII, §7107(c), Dec. 19, 1989, 103 Stat. 2306, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1989."

+

Pub. L. 101–239, title VII, §7862(c)(3)(D), Dec. 19, 1989, 103 Stat. 2432, provided that: "The amendments made by this paragraph [amending this section, section 4980B of this title, and section 1162 of Title 29, Labor] shall apply to—

+

"(i) qualifying events occurring after December 31, 1989, and

+

"(ii) in the case of qualified beneficiaries who elected continuation coverage after December 31, 1988, the period for which the required premium was paid (or was attempted to be paid but was rejected as such)."

+

Amendment by Pub. L. 101–140 effective as if included in section 1151 of Pub. L. 99–514, see section 203(c) of Pub. L. 101–140, set out as a note under section 79 of this title.

+

Effective Date of 1988 Amendment

+

Amendment by sections 1011B(b)(1)–(3) and 1018(t)(7)(B) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

+

Pub. L. 100–647, title III, §3011(d), Nov. 10, 1988, 102 Stat. 3625, provided that: "The amendments made by this section [enacting section 4980B of this title, and amending this section, sections 106 and 414 of this title, section 1167 of Title 29, Labor, and section 300bb–8 of Title 42, The Public Health and Welfare] shall apply to taxable years beginning after December 31, 1988, but shall not apply to any plan for any plan year to which section 162(k) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of this Act [Nov. 10, 1988]) did not apply by reason of section 10001(e)(2) of the Consolidated Omnibus Budget Reconciliation Act of 1985 [section 10001(e)(2) of Pub. L. 99–272, set out as an Effective Date of 1986 Amendment note under section 106 of this title]."

+

Effective Date of 1986 Amendment

+

Pub. L. 99–514, title VI, §613(b), Oct. 22, 1986, 100 Stat. 2251, provided that: "The amendments made by subsection (a) [amending this section] shall apply to any amount paid or incurred after February 28, 1986, in taxable years ending after such date."

+

Pub. L. 99–514, title XI, §1161(b), Oct. 22, 1986, 100 Stat. 2509, provided that:

+

"(1) In general.—The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1986.

+

"(2) Transitional rule.—In the case of any year to which section 89 of the Internal Revenue Code of 1986 does not apply, [former] section 162(m)(2)(B) of such Code shall be applied by substituting any nondiscrimination requirements otherwise applicable for the requirements of section 89 of such Code.

+

"(3) Assistance.—The Secretary of the Treasury or his delegate shall provide guidance to self-employed individuals to assist them in meeting the requirements of section 89 of the Internal Revenue Code of 1986 with respect to coverage required by the amendments made by this section [amending this section]."

+

Pub. L. 99–514, title XVIII, §1895(d)(6)(D), Oct. 22, 1986, 100 Stat. 2939, provided that: "The amendments made by this paragraph [amending this section, section 1166 of Title 29, Labor, and section 300bb–6 of Title 42, The Public Health and Welfare] shall only apply with respect to qualifying events occurring after the date of the enactment of this Act [Oct. 22, 1986]."

+

Pub. L. 99–514, title XVIII, §1895(e), Oct. 22, 1986, 100 Stat. 2940, provided that: "Except as otherwise provided in this section, the amendments made by this section [amending this section, section 3121 of this title, sections 1162 and 1165 to 1167 of Title 29, Labor, sections 300bb–2, 300bb–5, 300bb–6, 410, 1301, 1320c–13, 1395p, 1395u, 1395cc, 1395dd, 1395mm, 1395ww, 1395yy, 1396a, 1396b, 1396d, and 1396s of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section, section 3121 of this title, section 1167 of Title 29, and sections 1395u, 1395y, 1395ww, and 1395yy of Title 42, and amending provisions set out as notes under sections 403, 1395u, 1395cc, 1395mm, 1395ww, 1395yy, and 1396b of Title 42] shall be effective as if included in the enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985 [Pub. L. 99–272]."

+

Amendment by section 9307(c)(2)(B) of Pub. L. 99–509 effective as if included in the enactment of Tax Reform Act of 1986, Pub. L. 99–514, see section 9307(c)(2) of Pub. L. 99–509, set out as a note under section 1395u of Title 42, The Public Health and Welfare.

+

Pub. L. 99–509, title IX, §9501(e), Oct. 21, 1986, 100 Stat. 2078, provided that:

+

"(1) In general.—The amendments made by this section [amending this section and sections 1162, 1163, 1166, and 1167 of Title 29, Labor] shall take effect as if included in title X of the Consolidated Omnibus Budget Reconciliation Act of 1985 [sections 10001 to 10003 of Pub. L. 99–272].

+

"(2) Treatment of certain bankruptcy proceedings.—Notwithstanding paragraph (1), section 10001(e) of the Consolidated Omnibus Budget Reconciliation Act of 1985 [set out as a note under section 106 of this title], and section 10002(d) of such Act [set out as a note under section 1161 of Title 29], the amendments made by this section [amending this section and sections 1162, 1163, 1166, and 1167 of Title 29] and by sections 10001 and 10002 of such Act [enacting sections 1161 to 1168 of Title 29, amending this section, section 106 of this title, and section 1132 of Title 29, and enacting provisions set out as notes under section 106 of this title and sections 1161 and 1166 of Title 29] shall apply in the case of plan years ending during the 12-month period beginning July 1, 1986, but only with respect to—

+

"(A) a qualifying event described in section 162(k)(3)(F) of the Internal Revenue Code of 1986 or section 603(6) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1163(6)], and

+

"(B) a qualifying event described in section 162(k)(3)(A) of the Internal Revenue Code of 1986 or section 603(1) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1163(1)] relating to the death of a retired employee occurring after the date of the qualifying event described in subparagraph (A).

+

"(3) Treatment of current retirees.—Section 162(k)(3)(F) of the Internal Revenue Code of 1986 and section 603(6) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1163(6)] apply to covered employees who retired before, on, or after the date of the enactment of this Act [Oct. 21, 1986].

+

"(4) Notice.—In the case of a qualifying event described in section 603(6) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1163(6)] that occurred before the date of the enactment of this Act [Oct. 21, 1986], the notice required under section 606(2) of such Act [29 U.S.C. 1166(2)] (and under section 162(k)(6)(B) of the Internal Revenue Code of 1986) with respect to such event shall be provided no later than 30 days after the date of the enactment of this Act [Oct. 21, 1986]."

+

Amendment by Pub. L. 99–272 applicable to plan years beginning on or after July 1, 1986, with special rule for collective bargaining agreements, see section 10001(e) of Pub. L. 99–272, set out as a note under section 106 of this title.

+

Effective Date of 1984 Amendment

+

Pub. L. 98–573, title II, §232(b), Oct. 30, 1984, 98 Stat. 2991, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 30, 1984]."

+

Amendment by section 512(b) of Pub. L. 98–369 applicable to amounts paid or incurred after July 18, 1984, in taxable years ending after such date, subject to an exception for certain extended vacation pay plans, see section 512(c) of Pub. L. 98–369, set out as a note under section 404 of this title.

+

Amendment by section 2354(d) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2354(e) of Pub. L. 98–369, set out as a note under section 1320a–1 of Title 42, The Public Health and Welfare.

+

Effective Date of 1982 Amendment

+

Pub. L. 97–248, title II, §288(c), Sept. 3, 1982, 96 Stat. 571, provided that: "The amendments made by this section [amending this section and sections 952 and 964 of this title] shall apply to payments made after the date of the enactment of this Act [Sept. 3, 1982]."

+

Amendment by section 128(b) of Pub. L. 97–248 effective as if such amendment had been originally included as part of this section as this section was amended by the Omnibus Budget Reconciliation Act of 1981, Pub. L. 97–35, see section 128(e)(2) of Pub. L. 97–248, set out as a note under section 1395x of Title 42, The Public Health and Welfare.

+

Pub. L. 97–216, title II, §215(d), July 18, 1982, 96 Stat. 194, provided that: "The amendments made by this section [amending this section and section 280A of this title and repealing provisions set out as a note under this section] shall apply to taxable years beginning after December 31, 1981."

+

Effective Date of 1981 Amendment

+

Pub. L. 97–51, §139(b)(3), Oct. 1, 1981, 95 Stat. 967, as amended by Pub. L. 97–92, §133a, Dec. 15, 1981, 95 Stat. 1199, provided that: "The amendments made by this subsection [amending this section and repealing section 31c of Title 2, The Congress] shall apply to taxable years beginning after December 31, 1980."

+

Pub. L. 97–35, title XXI, §2146(c)(2), Aug. 13, 1981, 95 Stat. 801, provided that: "The amendments made by subsection (b) [amending this section] shall be effective with respect to taxable years beginning on or after January 1, 1982."

+

Pub. L. 97–34, title I, §127(b), Aug. 13, 1981, 95 Stat. 203, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning on or after January 1, 1976."

+

Effective Date of 1976 Amendment

+

Amendment by section 1901(c)(4) of Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

+

Effective Date of 1971 Amendment

+

Pub. L. 92–178, title III, §310(b), Dec. 10, 1971, 85 Stat. 525, provided that: "The amendments made by subsection (a) [amending this section] shall apply with respect to payments after December 30, 1969, except that section 162(c)(3) of the Internal Revenue Act of 1954 (as added by subsection (a)) shall apply only with respect to kickbacks, rebates, and bribes payment of which is made on or after the date of the enactment of this Act [Dec. 10, 1971]."

+

Effective Date of 1969 Amendment

+

Pub. L. 91–172, title IX, §902(c), Dec. 30, 1969, 83 Stat. 711, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Section 162(f) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection (a)) shall apply to all taxable years to which such Code applies. Section 162(g) of such Code (as added by subsection (a)) shall apply with respect to amounts paid or incurred after December 31, 1969. Section 162(c)(1) of such Code (as amended by subsection (b)) shall apply to all taxable years to which such Code applies. Sections 162(c)(2) and (3) of such Code (as amended by subsection (b)) shall apply with respect to payments made after the date of the enactment of this Act [Dec. 30, 1969]."

+

Amendment by section 516(c)(2)(A) of Pub. L. 91–172 applicable to transfers after Dec. 31, 1969, see section 516(d)(3) of Pub. L. 91–172, set out as a note under section 1001 of this title.

+

Effective Date of 1962 Amendment

+

Pub. L. 87–834, §4(c), Oct. 16, 1962, 76 Stat. 977, provided that: "The amendments made by this section [amending this section and enacting section 274 of this title] shall apply with respect to taxable years ending after December 31, 1962, but only in respect of periods after such date."

+

Pub. L. 87–834, §3(b), Oct. 16, 1962, 76 Stat. 973, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1962."

+

Effective Date of 1960 Amendment

+

Pub. L. 86–779, §7(c), Sept. 14, 1960, 74 Stat. 1002, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 170 of this title] shall apply with respect to taxable years beginning after December 31, 1959."

+

Pub. L. 86–779, §8(d), Sept. 14, 1960, 74 Stat. 1003, provided that: "The amendments made by subsections (a), (b), and (c) [amending this section and section 1054 of this title and amending table of sections for Part IV by adding item 1054 and numbering former item 1054 as 1055] shall apply with respect to taxable years beginning after December 31, 1959."

+

Effective Date of 1958 Amendment

+

Pub. L. 85–866, title I, §5(b), Sept. 2, 1958, 72 Stat. 1608, provided that: "The amendment made by subsection (a) [amending this section] shall apply only with respect to expenses paid or incurred after the date of the enactment of this Act [Sept. 2, 1958]. The determination as to whether any expense paid or incurred on or before the date of the enactment of this Act shall be allowed as a deduction shall be made as if this section had not been enacted and without inference drawn from the fact that this section is not made applicable with respect to expenses paid or incurred on or before the date of the enactment of this Act."

+ + +

Deduction for Special Assessments

+

Pub. L. 104–208, div. A, title II, §2711, Sept. 30, 1996, 110 Stat. 3009–498, provided that, for purposes of subtitle A of this title, the amount allowed as a deduction under this section for a taxable year would include any amount paid during that year by reason of an assessment under section 2702 of Pub. L. 104–208, formerly set out as a note under section 1817 of Title 12, Banks and Banking, and that former section 172(f) of this title would not apply to that deduction.

+

Special Rule for Deductions Under Subsection (l) for Certain Taxable Years

+

Pub. L. 102–227, title I, §110(a)(2), Dec. 11, 1991, 105 Stat. 1688, provided that, in the case of any taxable year beginning in 1992 only amounts paid before July 1, 1992, by the individual for insurance coverage for periods before July 1, 1992, would be taken into account in determining the amount deductible under subsec. (l) of this section with respect to such individual for such taxable year, and that for purposes of subparagraph (A) of subsec. (l)(2) of this section, the amount of the earned income described in such subparagraph taken into account for such taxable year would be the amount which bears the same ratio to the total amount of such earned income as the number of months in such taxable year ending before July 1, 1992, bears to the number of months in such taxable year, prior to repeal by Pub. L. 103–66, title XIII, §13174(a)(2), Aug. 10, 1993, 107 Stat. 457.

+

Pub. L. 101–239, title VII, §7107(a)(2), Dec. 19, 1989, 103 Stat. 2306, provided that, in the case of any taxable year beginning in 1990 only amounts paid before Oct. 1, 1990, by the individual for insurance coverage for periods before Oct. 1, 1990, would be taken into account in determining the amount deductible under subsec. (l) of this section with respect to such individual for such taxable year, and that for purposes of subsec. (l)(2)(A) of this section, the amount of the earned income described in such paragraph taken into account for such taxable year would be the amount which bears the same ratio to the total amount of such earned income as the number of months in such taxable year ending before Oct. 1, 1990, bears to the number of months in such taxable year, prior to repeal by Pub. L. 101–508, title XI, §11410(b), Nov. 5, 1990, 104 Stat. 1388–479.

+

Business Use of Automobiles by Rural Mail Carriers

+

Pub. L. 100–647, title VI, §6008, Nov. 10, 1988, 102 Stat. 3687, provided that in the case of any employee of the United States Postal Service who performed services involving the collection and delivery of mail on a rural route, such employee was permitted to compute the amount allowable as a deduction under this chapter for the use of an automobile in performing such services by using a standard mileage rate for all miles of such use equal to 150 percent of the basic standard rate, prior to repeal by Pub. L. 105–34, title XII, §1203(b), Aug. 5, 1997, 111 Stat. 995. See subsec. (o) of this section.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

+ + +

Living Expenses of Members of Congress While Away From Home; Sense of Congress

+

Pub. L. 97–51, §139(a), Oct. 1, 1981, 95 Stat. 967, which expressed the sense of Congress that the dollar limits on tax deductions for living expenses of Members of Congress while away from home be the same as such limits for businessmen and other private citizens, was repealed by Pub. L. 97–216, title II, §215(c), July 18, 1982, 96 Stat. 194.

+

State Legislators' Travel Expenses Away From Home

+

Pub. L. 94–455, title VI, §604, Oct. 4, 1976, 90 Stat. 1575, as amended by Pub. L. 95–30, title III, §307, May 23, 1977, 91 Stat. 153; Pub. L. 95–258, §2, Apr. 7, 1978, 92 Stat. 195; Pub. L. 96–167, §3, Dec. 29, 1979, 93 Stat. 1275; Pub. L. 96–178, §1, Jan. 2, 1980, 93 Stat. 1295; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(a) In General.—For purposes of section 162(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], in the case of any individual who was a State legislator at any time during any taxable year beginning before January 1, 1981, and who, for the taxable year, elects the application of this section, for any period during such a taxable year in which he was a State legislator—

+

"(1) the place of residence of such individual within the legislative district which he represented shall be considered his home, and

+

"(2) he shall be deemed to have expended for living expenses (in connection with his trade or business as a legislator) an amount equal to the sum of the amounts determined by multiplying each legislative day of such individual during the taxable year by the amount generally allowable with respect to such day to employees of the executive branch of the Federal Government for per diem while away from home but serving in the United States.

+

"(b) Legislative Days.—For purposes of subsection (a), a legislative day during any taxable year for any individual shall be any day during such year on which (1) the legislature was in session (including any day in which the legislature was not in session for a period of 4 consecutive days or less), or (2) the legislature was not in session but the physical presence of the individual was formally recorded at a meeting of a committee of such legislature.

+

"(c) Limitation.—The amount taken into account as living expenses attributable to a trade or business as a State legislator for any taxable year beginning before January 1, 1976, under an election made under this section shall not exceed the amount claimed for such purpose under a return (or amended return) filed before May 21, 1976.

+

"(d) Making and Effect of Election.—An election under this section shall be made at such time and in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe."

+

[Amendment of section 604 of Pub. L. 94–455 by section 1 of Pub. L. 96–178, which purported to substitute "January 1, 1979" for "January 1, 1978", was not executed because of the prior amendment by section 3(a)(2), (b) of Pub. L. 96–167 which substituted "January 1, 1981" for "January 1, 1978" in subsec. (a) and which struck out the last sentence of subsec. (d).]

+

Denial of Deduction for Amounts Paid or Incurred on Judgments in Suits Brought To Recover Price Increases in Purchase of New Principal Residence

+

No deductions to be allowed in computing taxable income for two-thirds of any amount paid or incurred on a judgment entered against any person in a suit brought under section 208(b) of Pub. L. 94–12, see section 208(c) of Pub. L. 94–12, title II, Mar. 29, 1975, 89 Stat. 35, set out as a note under section 44 of this title.

+

Deductibility of Accrued Vacation Pay

+

Pub. L. 85–866, title I, §97, Sept. 2, 1958, 72 Stat. 1672, as amended by Pub. L. 86–496, §2, June 8, 1960, 74 Stat. 164; Pub. L. 88–153, Oct. 17, 1963, 77 Stat. 272; Pub. L. 88–554, §1, Aug. 31, 1964, 78 Stat. 761; Pub. L. 89–692, Oct. 15, 1966, 80 Stat. 1025; Pub. L. 91–172, title IX, §903, Dec. 30, 1969, 83 Stat. 711; Pub. L. 92–580, §3, Oct. 27, 1972, 86 Stat. 1276, provided that deductions for accrued vacation pay under this section would not be denied for any taxable year ending before Jan. 1, 1973, so long as the employee at the time of accrual of pay has performed the necessary qualifying service under an appropriate plan.

+

Investigation of, and Reports on, Treatment of Entertainment and Certain Other Expenses

+

Pub. L. 86–564, title III, §301, June 30, 1960, 74 Stat. 291, authorized the Joint Committee on Internal Revenue Taxation to investigate and report on the use of entertainment and certain other expense deductions to the 87th Congress and authorized the Secretary of the Treasury to report to the 87th Congress on the enforcement program of the Internal Revenue Service relating to such deductions.

+

Filing of Claims for Refunds of Overpayments

+

Extension of time for filing of claims for refunds or credit of overpayments of income tax resulting from application of this section, see section 96 of Pub. L. 85–866, set out as a note under section 6511 of this title.

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_7873.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_7873.html new file mode 100644 index 00000000..c004ed20 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_26_7873.html @@ -0,0 +1,71 @@ +U.S.C. Title 26 - INTERNAL REVENUE CODE +26 U.S.C.
+United States Code, 2024 Edition
+Title 26 - INTERNAL REVENUE CODE
+Subtitle F - Procedure and Administration
+CHAPTER 80 - GENERAL RULES
+Subchapter C - Provisions Affecting More Than One Subtitle
+Sec. 7873 - Income derived by Indians from exercise of fishing rights
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§7873. Income derived by Indians from exercise of fishing rights

+ + +

(a) In general

+

(1) Income and self-employment taxes

+

No tax shall be imposed by subtitle A on income derived—

+

(A) by a member of an Indian tribe directly or through a qualified Indian entity, or

+

(B) by a qualified Indian entity,

+
+

from a fishing rights-related activity of such tribe.

+

(2) Employment taxes

+

No tax shall be imposed by subtitle C on remuneration paid for services performed in a fishing rights-related activity of an Indian tribe by a member of such tribe for another member of such tribe or for a qualified Indian entity.

+

(b) Definitions

+

For purposes of this section—

+

(1) Fishing rights-related activity

+

The term "fishing rights-related activity" means, with respect to an Indian tribe, any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish but only if substantially all of such harvesting was performed by members of such tribe.

+

(2) Recognized fishing rights

+

The term "recognized fishing rights" means, with respect to an Indian tribe, fishing rights secured as of March 17, 1988, by a treaty between such tribe and the United States or by an Executive order or an Act of Congress.

+

(3) Qualified Indian entity

+

(A) In general

+

The term "qualified Indian entity" means, with respect to an Indian tribe, any entity if—

+

(i) such entity is engaged in a fishing rights-related activity of such tribe,

+

(ii) all of the equity interests in the entity are owned by qualified Indian tribes, members of such tribes, or their spouses,

+

(iii) except as provided in regulations, in the case of an entity which engages to any extent in any substantial processing or transporting of fish, 90 percent or more of the annual gross receipts of the entity is derived from fishing rights-related activities of one or more qualified Indian tribes each of which owns at least 10 percent of the equity interests in the entity, and

+

(iv) substantially all of the management functions of the entity are performed by members of qualified Indian tribes.

+
+

For purposes of clause (iii), equity interests owned by a member (or the spouse of a member) of a qualified Indian tribe shall be treated as owned by the tribe.

+

(B) Qualified Indian tribe

+

For purposes of subparagraph (A), an Indian tribe is a qualified Indian tribe with respect to an entity if such entity is engaged in a fishing rights-related activity of such tribe.

+

(c) Special rules

+

(1) Distributions from qualified Indian entity

+

For purposes of this section, any distribution with respect to an equity interest in a qualified Indian entity of an Indian tribe to a member of such tribe shall be treated as derived by such member from a fishing rights-related activity of such tribe to the extent such distribution is attributable to income derived by such entity from a fishing rights-related activity of such tribe.

+

(2) De minimis unrelated amounts may be excluded

+

If, but for this paragraph, all but a de minimis amount—

+

(A) derived by a qualified Indian tribal entity, or by an individual through such an entity, is entitled to the benefits of paragraph (1) of subsection (a), or

+

(B) paid to an individual for services is entitled to the benefits of paragraph (2) of subsection (a),

+
+

then the entire amount shall be entitled to the benefits of such paragraph.

+ + +

(Added Pub. L. 100–647, title III, §3041(a), Nov. 10, 1988, 102 Stat. 3640.)

+
+ + + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date

+

Pub. L. 100–647, title III, §3044, Nov. 10, 1988, 102 Stat. 3642, provided that:

+

"(a) Effective Date.—The amendments made by this subtitle [subtitle E (§§3041–3044) of title III of Pub. L. 100–647, enacting this section and amending sections 1402 and 3121 of this title, section 71 of Title 25, Indians, and sections 409 and 411 of Title 42, The Public Health and Welfare] shall apply to all periods beginning before, on, or after the date of the enactment of this Act [Nov. 10, 1988].

+

"(b) No Inference Created.—Nothing in the amendments made by this subtitle shall create any inference as to the existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of March 17, 1988, by any treaty, law, or Executive Order."

+ + + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_410.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_410.html new file mode 100644 index 00000000..7e5a9f7a --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_410.html @@ -0,0 +1,603 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2024 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 410 - Definitions relating to employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§410. Definitions relating to employment

+ + +

For the purposes of this subchapter—

+

(a) Employment

+

The term "employment" means any service performed after 1936 and prior to 1951 which was employment for the purposes of this subchapter under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1950 (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee (i) of an American employer (as defined in subsection (e) of this section), or (ii) of a foreign affiliate (as defined in section 3121(l)(6) of the Internal Revenue Code of 1986) of an American employer during any period for which there is in effect an agreement, entered into pursuant to section 3121(l) of such Code, with respect to such affiliate, or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 433 of this title; except that, in the case of service performed after 1950, such term shall not include—

+

(1) Service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;

+

(2) Domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a student who is enrolled and is regularly attending classes at a school, college, or university;

+

(3)(A) Service performed by a child under the age of 18 in the employ of his father or mother;

+

(B) Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service performed by an individual in the employ of his son or daughter if—

+

(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in the home who has a mental or physical condition which results in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar quarter in which the service is rendered, and

+

(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and

+

(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous weeks in the calendar quarter in which the service is rendered;

+
+

(4) Service performed by an individual on or in connection with a vessel not an American vessel, or on or in connection with an aircraft not an American aircraft, if (A) the individual is employed on and in connection with such vessel or aircraft when outside the United States and (B)(i) such individual is not a citizen of the United States or (ii) the employer is not an American employer;

+

(5) Service performed in the employ of the United States or any instrumentality of the United States, if such service—

+

(A) would be excluded from the term "employment" for purposes of this subchapter if the provisions of paragraphs (5) and (6) of this subsection as in effect in January 1983 had remained in effect, and

+

(B) is performed by an individual who—

+

(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—

+

(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous,

+

(II) if an individual performing service described in subparagraph (A) returns to the performance of such service after being detailed or transferred to an international organization as described under section 3343 of subchapter III of chapter 33 of title 5 or under section 3581 of chapter 35 of such title, then the service performed for that organization shall be considered service described in subparagraph (A),

+

(III) if an individual performing service described in subparagraph (A) is reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under section 3310 of title 22, then the service performed for that Institute shall be considered service described in subparagraph (A),

+

(IV) if an individual performing service described in subparagraph (A) returns to the performance of such service after performing service as a member of a uniformed service (including, for purposes of this clause, service in the National Guard and temporary service in the Coast Guard Reserve) and after exercising restoration or reemployment rights as provided under chapter 43 of title 38, then the service so performed as a member of a uniformed service shall be considered service described in subparagraph (A), and

+

(V) if an individual performing service described in subparagraph (A) returns to the performance of such service after employment (by a tribal organization) to which section 5323(e)(2) of title 25 applies, then the service performed for that tribal organization shall be considered service described in subparagraph (A); or

+
+

(ii) is receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services);

+
+

except that this paragraph shall not apply with respect to any such service performed on or after any date on which such individual performs—

+

(C) service performed as the President or Vice President of the United States,

+

(D) service performed—

+

(i) in a position placed in the Executive Schedule under sections 5312 through 5317 of title 5,

+

(ii) as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or

+

(iii) in a position to which the individual is appointed by the President (or his designee) or the Vice President under section 105(a)(1), 106(a)(1), or 107(a)(1) or (b)(1) of title 3, if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule,

+
+

(E) service performed as the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court (including the district court of a territory), a judge of the United States Court of Federal Claims, a judge of the United States Court of International Trade, a judge or special trial judge of the United States Tax Court, a United States magistrate judge, or a referee in bankruptcy or United States bankruptcy judge,

+

(F) service performed as a Member, Delegate, or Resident Commissioner of or to the Congress,

+

(G) any other service in the legislative branch of the Federal Government if such service—

+

(i) is performed by an individual who was not subject to subchapter III of chapter 83 of title 5 or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983, or

+

(ii) is performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment under section 8342(a) of title 5 or under the corresponding provision of the law establishing the other retirement system described in clause (i), or

+

(iii) is performed by an individual after such individual has otherwise ceased to be subject to subchapter III of chapter 83 of title 5, (without having an application pending for coverage under such subchapter), while performing service in the legislative branch (determined without regard to the provisions of subparagraph (B) relating to continuity of employment), for any period of time after December 31, 1983,

+
+

and for purposes of this subparagraph (G) an individual is subject to such subchapter III or to any such other retirement system at any time only if (a) such individual's pay is subject to deductions, contributions, or similar payments (concurrent with the service being performed at that time) under section 8334(a) of such title 5 or the corresponding provision of the law establishing such other system, or (in a case to which section 8332(k)(1) of such title applies) such individual is making payments of amounts equivalent to such deductions, contributions, or similar payments while on leave without pay, or (b) such individual is receiving an annuity from the Civil Service Retirement and Disability Fund, or is receiving benefits (for service as an employee) under another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), or

+

(H) service performed by an individual—

+

(i) on or after the effective date of an election by such individual, under section 301 of the Federal Employees' Retirement System Act of 1986, section 2157 of title 50, or the Federal Employees' Retirement System Open Enrollment Act of 1997 1 to become subject to the Federal Employees' Retirement System provided in chapter 84 of title 5, or

+

(ii) on or after the effective date of an election by such individual, under regulations issued under section 860 of the Foreign Service Act of 1980 [22 U.S.C. 4071i], to become subject to the Foreign Service Pension System provided in subchapter II of chapter 8 of title I of such Act [22 U.S.C. 4071 et seq.];

+
+

(6) Service performed in the employ of the United States or any instrumentality of the United States if such service is performed—

+

(A) in a penal institution of the United States by an inmate thereof;

+

(B) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government), other than as a medical or dental intern or a medical or dental resident in training; or

+

(C) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;

+
+

(7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, except that this paragraph shall not apply in the case of—

+

(A) service included under an agreement under section 418 of this title,

+

(B) service which, under subsection (k), constitutes covered transportation service,

+

(C) service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof (including a member of the legislature of any such Government or political subdivision), and, for purposes of this subchapter—

+

(i) any person whose service as such an officer or employee is not covered by a retirement system established by a law of the United States shall not, with respect to such service, be regarded as an officer or employee of the United States or any agency or instrumentality thereof, and

+

(ii) the remuneration for service described in clause (i) (including fees paid to a public official) shall be deemed to have been paid by the Government of Guam or the Government of American Samoa or by a political subdivision thereof or an instrumentality of any one or more of the foregoing which is wholly owned thereby, whichever is appropriate,

+
+

(D) service performed in the employ of the District of Columbia or any instrumentality which is wholly owned thereby, if such service is not covered by a retirement system established by a law of the United States (other than the Federal Employees Retirement System provided in chapter 84 of title 5); except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) in a hospital or penal institution by a patient or inmate thereof;

+

(ii) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or as a medical or dental resident in training;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency; or

+

(iv) by a member of a board, committee, or council of the District of Columbia, paid on a per diem, meeting, or other fee basis,

+
+

(E) service performed in the employ of the Government of Guam (or any instrumentality which is wholly owned by such Government) by an employee properly classified as a temporary or intermittent employee, if such service is not covered by a retirement system established by a law of Guam; except that (i) the provisions of this subparagraph shall not be applicable to services performed by an elected official or a member of the legislature or in a hospital or penal institution by a patient or inmate thereof, and (ii) for purposes of this subparagraph, clauses (i) and (ii) of subparagraph (C) shall apply, or

+

(F) service in the employ of a State (other than the District of Columbia, Guam, or American Samoa), of any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality, except that the provisions of this subparagraph shall not be applicable to service performed—

+

(i) by an individual who is employed to relieve such individual from unemployment;

+

(ii) in a hospital, home, or other institution by a patient or inmate thereof;

+

(iii) by any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;

+

(iv) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or

+

(v) by an employee in a position compensated solely on a fee basis which is treated pursuant to section 411(c)(2)(E) of this title as a trade or business for purposes of inclusion of such fees in net earnings from self employment;

+
+

for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary of the Treasury, the term "retirement system" has the meaning given such term by section 418(b)(4) of this title;

+
+

(8)(A) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order, except that this subparagraph shall not apply to service performed by a member of such an order in the exercise of such duties, if an election of coverage under section 3121(r) of the Internal Revenue Code of 1986 is in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs;

+

(B) Service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under section 3121(w) of the Internal Revenue Code of 1986, other than service in an unrelated trade or business (within the meaning of section 513(a) of such Code);

+

(9) Service performed by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(10) Service performed in the employ of—

+

(A) a school, college, or university, or

+

(B) an organization described in section 509(a)(3) of the Internal Revenue Code of 1986 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 418(c)(5) of this title are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 418 of this title;

+
+

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

+

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);

+

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government—

+

(A) If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

+

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

+
+

(13) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law;

+

(14)(A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;

+

(B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back;

+

(15) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669) [22 U.S.C. 288 et seq.], except service which constitutes "employment" under subsection (r);

+

(16) Service performed by an individual under an arrangement with the owner or tenant of land pursuant to which—

+

(A) such individual undertakes to produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land,

+

(B) the agricultural or horticultural commodities produced by such individual, or the proceeds therefrom, are to be divided between such individual and such owner or tenant, and

+

(C) the amount of such individual's share depends on the amount of the agricultural or horticultural commodities produced;

+
+

(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052.

+

(18) Service performed in Guam by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 1101(a)(15)(H)(ii) of title 8;

+

(19) Service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 1101(a)(15) of title 8, and which is performed to carry out the purpose specified in subparagraph (F), (J), (M), or (Q) as the case may be;

+

(20) Service (other than service described in paragraph (3)(A)) performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of such boat pursuant to which—

+

(A) such individual does not receive any additional compensation other than as provided in subparagraph (B) and other than cash remuneration—

+

(i) which does not exceed $100 per trip;

+

(ii) which is contingent on a minimum catch; and

+

(iii) which is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry,

+
+

(B) such individual receives a share of the boat's (or the boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of such catch, and

+

(C) the amount of such individual's share depends on the amount of the boat's (or boats' in the case of a fishing operation involving more than one boat) catch of fish or other forms of aquatic animal life,

+
+

but only if the operating crew of such boat (or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat) is normally made up of fewer than 10 individuals;

+

(21) Domestic service in a private home of the employer which—

+

(A) is performed in any year by an individual under the age of 18 during any portion of such year; and

+

(B) is not the principal occupation of such employee; or

+
+

(22) Service performed by members of Indian tribal councils as tribal council members in the employ of an Indian tribal government, except that this paragraph shall not apply in the case of service included under an agreement under section 418a of this title.

+
+

For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals.

+

(b) Included and excluded service

+

If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection, the term "pay period" means a period (of not more than thirty-one consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (a).

+

(c) American vessel

+

The term "American vessel" means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State.

+

(d) American aircraft

+

The term "American aircraft" means an aircraft registered under the laws of the United States.

+

(e) American employer

+

(1) The term "American employer" means an employer which is (A) the United States or any instrumentality thereof, (B) a State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, (C) an individual who is a resident of the United States, (D) a partnership, if two-thirds or more of the partners are residents of the United States, (E) a trust, if all of the trustees are residents of the United States, or (F) a corporation organized under the laws of the United States or of any State.

+

(2)(A) If any employee of a foreign person is performing services in connection with a contract between the United States Government (or any instrumentality thereof) and any member of any domestically controlled group of entities which includes such foreign person, such foreign person shall be treated as an American employer with respect to such services performed by such employee.

+

(B) For purposes of this paragraph—

+

(i) The term "domestically controlled group of entities" means a controlled group of entities the common parent of which is a domestic corporation.

+

(ii) The term "controlled group of entities" means a controlled group of corporations as defined in section 1563(a)(1) of the Internal Revenue Code of 1986, except that—

+

(I) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein, and

+

(II) the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563 of such Code.

+
+

A partnership or any other entity (other than a corporation) shall be treated as a member of a controlled group of entities if such entity is controlled (within the meaning of section 954(d)(3) of such Code) by members of such group (including any entity treated as a member of such group by reason of this sentence).

+
+

(C) Subparagraph (A) shall not apply to any services to which paragraph (1) of section 3121(z) of the Internal Revenue Code of 1986 does not apply by reason of paragraph (4) of such section.

+

(f) Agricultural labor

+

The term "agricultural labor" includes all service performed—

+

(1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

+

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

+

(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) 2 of title 12, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

+

(4)(A) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

+

(B) In the employ of a group of operators of farms (other than a cooperative organization) in the performance of service described in subparagraph (A) of this paragraph, but only if such operators produced all of the commodity with respect to which such service is performed. For the purposes of this subparagraph, any unincorporated group of operators shall be deemed a cooperative organization if the number of operators comprising such group is more than twenty at any time during the calendar year in which such service is performed.

+

(5) On a farm operated for profit if such service is not in the course of the employer's trade or business.

+
+

The provisions of subparagraphs (A) and (B) of paragraph (4) of this subsection shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

+

(g) Farm

+

The term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

+

(h) State

+

The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(i) United States

+

The term "United States" when used in a geographical sense means the States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

+

(j) Employee

+

The term "employee" means—

+

(1) any officer of a corporation; or

+

(2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or

+

(3) any individual (other than an individual who is an employee under paragraph (1) or (2) of this subsection) who performs services for remuneration for any person—

+

(A) as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;

+

(B) as a full-time life insurance salesman;

+

(C) as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him; or

+

(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations;

+
+

if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee" under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed.

+

(k) Covered transportation service

+

(1) Except as provided in paragraph (2) of this subsection, all service performed in the employ of a State or political subdivision in connection with its operation of a public transportation system shall constitute covered transportation service if any part of the transportation system was acquired from private ownership after 1936 and prior to 1951.

+

(2) Service performed in the employ of a State or political subdivision in connection with the operation of its public transportation system shall not constitute covered transportation service if—

+

(A) any part of the transportation system was acquired from private ownership after 1936 and prior to 1951, and substantially all service in connection with the operation of the transportation system is, on December 31, 1950, covered under a general retirement system providing benefits which, by reason of a provision of the State constitution dealing specifically with retirement systems of the State or political subdivisions thereof, cannot be diminished or impaired; or

+

(B) no part of the transportation system operated by the State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and prior to 1951;

+
+

except that if such State or political subdivision makes an acquisition after 1950 from private ownership of any part of its transportation system, then, in the case of any employee who—

+

(C) became an employee of such State or political subdivision in connection with and at the time of its acquisition after 1950 of such part, and

+

(D) prior to such acquisition rendered service in employment in connection with the operation of such part of the transportation system acquired by the State or political subdivision,

+
+

the service of such employee in connection with the operation of the transportation system shall constitute covered transportation service, commencing with the first day of the third calendar quarter following the calendar quarter in which the acquisition of such part took place, unless on such first day such service of such employee is covered by a general retirement system which does not, with respect to such employee, contain special provisions applicable only to employees described in subparagraph (C) of this paragraph.

+

(3) All service performed in the employ of a State or political subdivision thereof in connection with its operation of a public transportation system shall constitute covered transportation service if the transportation system was not operated by the State or political subdivision prior to 1951 and, at the time of its first acquisition (after 1950) from private ownership of any part of its transportation system, the State or political subdivision did not have a general retirement system covering substantially all service performed in connection with the operation of the transportation system.

+

(4) For the purposes of this subsection—

+

(A) The term "general retirement system" means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof for employees of the State, political subdivision, or both; but such term shall not include such a fund or system which covers only service performed in positions connected with the operation of its public transportation system.

+

(B) A transportation system or a part thereof shall be considered to have been acquired by a State or political subdivision from private ownership if prior to the acquisition service performed by employees in connection with the operation of the system or part thereof acquired constituted employment under this subchapter, and some of such employees became employees of the State or political subdivision in connection with and at the time of such acquisition.

+

(C) The term "political subdivision" includes an instrumentality of (i) a State, (ii) one or more political subdivisions of a State, or (iii) a State and one or more of its political subdivisions.

+

(l) Service in uniformed services

+

(1) Except as provided in paragraph (4), the term "employment" shall, notwithstanding the provisions of subsection (a) of this section, include—

+

(A) service performed after December 1956 by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and

+

(B) service performed after December 1987 by an individual as a member of a uniformed service on inactive duty training.

+
+

(2) The term "active duty" means "active duty" as described in paragraph (21) of section 101 of title 38, except that it shall also include "active duty for training" as described in paragraph (22) of such section.

+

(3) The term "inactive duty training" means "inactive duty training" as described in paragraph (23) of such section 101.

+

(4)(A) Paragraph (1) of this subsection shall not apply in the case of any service, performed by an individual as a member of a uniformed service, which is creditable under section 231b(i) of title 45. The Railroad Retirement Board shall notify the Commissioner of Social Security,3 with respect to all such service which is so creditable.

+

(B) In any case where benefits under this subchapter are already payable on the basis of such individual's wages and self-employment income at the time such notification (with respect to such individual) is received by the Commissioner of Social Security, the Commissioner of Social Security shall certify no further benefits for payment under this subchapter on the basis of such individual's wages and self-employment income, or shall recompute the amount of any further benefits payable on the basis of such wages and self-employment income, as may be required as a consequence of subparagraph (A) of this paragraph. No payment of a benefit to any person on the basis of such individual's wages and self-employment income, certified by the Commissioner of Social Security prior to the end of the month in which the Commissioner receives such notification from the Railroad Retirement Board, shall be deemed by reason of this subparagraph to have been an erroneous payment or a payment to which such person was not entitled. The Commissioner of Social Security shall, as soon as possible after the receipt of such notification from the Railroad Retirement Board, advise such Board whether or not any such benefit will be reduced or terminated by reason of subparagraph (A) of this paragraph, and if any such benefit will be so reduced or terminated, specify the first month with respect to which such reduction or termination will be effective.

+

(m) Member of a uniformed service

+

The term "member of a uniformed service" means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve component as defined in section 101(27) of title 38), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps, or the Regular or Reserve Corps 4 of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes—

+

(1) a retired member of any of those services;

+

(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

+

(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy;

+

(4) a member of the Reserve Officers' Training Corps, the Naval Reserve Officers' Training Corps, or the Air Force Reserve Officers' Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and

+

(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military, naval, or air service—

+

(A) who has been provisionally accepted for such duty; or

+

(B) who, under the Military Selective Service Act [50 U.S.C. 3801 et seq.], has been selected for active military, naval, or air service;

+
+

and has been ordered or directed to proceed to such place.

+
+

The term does not include a temporary member of the Coast Guard Reserve.

+

(n) Crew leader

+

The term "crew leader" means an individual who furnishes individuals to perform agricultural labor for another person, if such individual pays (either on his own behalf or on behalf of such person) the individuals so furnished by him for the agricultural labor performed by them and if such individual has not entered into a written agreement with such person whereby such individual has been designated as an employee of such person; and such individuals furnished by the crew leader to perform agricultural labor for another person shall be deemed to be the employees of such crew leader. A crew leader shall, with respect to services performed in furnishing individuals to perform agricultural labor for another person and service performed as a member of the crew, be deemed not to be an employee of such other person.

+

(o) Peace Corps volunteer service

+

The term "employment" shall, notwithstanding the provisions of subsection (a), include service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act [22 U.S.C. 2501 et seq.].

+

(p) Medicare qualified government employment

+

(1) For purposes of sections 426 and 426–1 of this title, the term "medicare qualified government employment" means any service which would constitute "employment" as defined in subsection (a) of this section but for the application of the provisions of—

+

(A) subsection (a)(5), or

+

(B) subsection (a)(7), except as provided in paragraphs (2) and (3).

+
+

(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed—

+

(A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

+

(B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

+

(C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

+

(D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or

+

(E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year.

+
+

As used in this paragraph, the terms "State" and "political subdivision" have the meanings given those terms in section 418(b) of this title.

+

(3) Service performed for an employer shall not be treated as employment by reason of paragraph (1)(B) if—

+

(A) such service would be excluded from the term "employment" for purposes of this section if paragraph (1)(B) did not apply;

+

(B) such service is performed by an individual—

+

(i) who was performing substantial and regular service for remuneration for that employer before April 1, 1986,

+

(ii) who is a bona fide employee of that employer on March 31, 1986, and

+

(iii) whose employment relationship with that employer was not entered into for purposes of meeting the requirements of this subparagraph; and

+
+

(C) the employment relationship with that employer has not been terminated after March 31, 1986.

+
+

(4) For purposes of paragraph (3), under regulations (consistent with regulations established under section 3121(u)(2)(D) of the Internal Revenue Code of 1986)—

+

(A) all agencies and instrumentalities of a State (as defined in section 418(b) of this title) or of the District of Columbia shall be treated as a single employer, and

+

(B) all agencies and instrumentalities of a political subdivision of a State (as so defined) shall be treated as a single employer and shall not be treated as described in subparagraph (A).

+

(q) Treatment of real estate agents and direct sellers

+

Notwithstanding any other provision of this subchapter, the rules of section 3508 of the Internal Revenue Code of 1986 shall apply for purposes of this subchapter.

+

(r) Service in employ of international organizations by certain transferred Federal employees

+

(1) For purposes of this subchapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 shall constitute "employment" if—

+

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted "employment" as defined in subsection (a), and

+

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

+
+

(2) For purposes of this subsection:

+

(A) The term "Federal agency" means an agency, as defined in section 3581(1) of title 5.

+

(B) The term "international organization" has the meaning provided such term by section 3581(3) of title 5.

+ + +

(Aug. 14, 1935, ch. 531, title II, §210, as added Aug. 10, 1946, ch. 951, title II, §201, 60 Stat. 979; amended, Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 494; Oct. 31, 1949, ch. 792, title V, §506(a), formerly §505(a), as added July 12, 1951, ch. 223, 65 Stat. 120, and renumbered Pub. L. 87–345, §3, Oct. 3, 1961, 75 Stat. 761; Sept. 1, 1954, ch. 1206, title I, §101(a)(4), (5), (b), (c)(1), (2), (e), (f), (m), 68 Stat. 1052, 1061; Aug. 1, 1956, ch. 836, title I, §§104(a), (b), (c)(1), 105(b), 121(c), 70 Stat. 824, 828, 839; Aug. 1, 1956, ch. 837, title IV, §402(a), 70 Stat. 870; Pub. L. 85–840, title III, §311(a), 312(a), Aug. 28, 1958, 72 Stat. 1035; Pub. L. 86–70, §32(c)(2), June 25, 1959, 73 Stat. 149; Pub. L. 86–168, title I, §104(h), title II, §202(a), Aug. 18, 1959, 73 Stat. 387, 389; Pub. L. 86–624, §30(c)(2), July 12, 1960, 74 Stat. 420; Pub. L. 86–778, title I, §§103(c)–(f), (j)(2)(A), (B), 104(a), Sept. 13, 1960, 74 Stat. 936, 937, 942; Pub. L. 87–256, §110(e)(2), Sept. 21, 1961, 75 Stat. 537; Pub. L. 87–293, title II, §202(b)(1), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title III, §§311(a)(3), (4), 317(a), July 30, 1965, 79 Stat. 380, 381, 388; Pub. L. 90–248, title I, §123(a), title IV, §403(a), Jan. 2, 1968, 81 Stat. 844, 931; Pub. L. 92–603, title I, §§123(a)(1), 128(a), 129(a)(1), Oct. 30, 1972, 86 Stat. 1354, 1358, 1359; Pub. L. 93–445, title III, §311, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–455, title XII, §1207(e)(2)(A), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 94–563, §1(a), Oct. 19, 1976, 90 Stat. 2655; Pub. L. 95–216, title III, §351(a)(1), (3)(B), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 95–600, title VII, §703(j)(14)(C), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 97–248, title II, §§269(b), 278(b)(1), Sept. 3, 1982, 96 Stat. 552, 560; Pub. L. 97–448, title III, §309(b)(23), Jan. 12, 1983, 96 Stat. 2410; Pub. L. 98–21, title I, §§101(a), 102(a), title III, §§321(b), 322(a)(1), 323(a)(2), Apr. 20, 1983, 97 Stat. 67, 70, 118, 120, 121; Pub. L. 98–369, div. B, title VI, §§2601(a), 2603(a)(1), 2661(j), 2663(a)(7), (j)(3)(A)(i), July 18, 1984, 98 Stat. 1122, 1128, 1157, 1162, 1170; Pub. L. 99–221, §3(b), Dec. 26, 1985, 99 Stat. 1735; Pub. L. 99–272, title XIII, §§13205(b)(1), 13303(c)(2), Apr. 7, 1986, 100 Stat. 316, 327; Pub. L. 99–335, title III, §304(a), June 6, 1986, 100 Stat. 606; Pub. L. 99–514, title XVIII, §§1883(a)(4), 1895(b)(18)(B), (19), Oct. 22, 1986, 100 Stat. 2916, 2935; Pub. L. 100–203, title IX, §§9001(a)(1), 9004(a), 9005(a), 9023(a), Dec. 22, 1987, 101 Stat. 1330–286 to 1330–288, 1330–295; Pub. L. 100–647, title I, §1001(d)(2)(E), title VIII, §§8015(b)(1), (c)(1), 8016(a)(4)(B), (C), Nov. 10, 1988, 102 Stat. 3351, 3791–3793; Pub. L. 101–239, title X, §10201(b)(1), Dec. 19, 1989, 103 Stat. 2472; Pub. L. 101–508, title XI, §11332(a), Nov. 5, 1990, 104 Stat. 1388–469; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–572, title IX, §902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 103–178, title II, §204(d), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 103–296, title I, §107(a)(4), title III, §§303(a)(1), (b)(1), 319(b)(1), (3), 320(b), 321(a)(13), (c)(6)(C), (D), Aug. 15, 1994, 108 Stat. 1478, 1518, 1519, 1534–1536, 1538; Pub. L. 103–387, §2(a)(2)(B), Oct. 22, 1994, 108 Stat. 4072; Pub. L. 104–188, title I, §1116(a)(2), Aug. 20, 1996, 110 Stat. 1762; Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319; Pub. L. 105–33, title XI, §11246(b)(2)(B), as added Pub. L. 105–277, div. A, §101(h) [title VIII, §802(a)(2)], Oct. 21, 1998, 112 Stat. 2681–480, 2681–532; Pub. L. 108–203, title IV, §423(c), Mar. 2, 2004, 118 Stat. 536; Pub. L. 109–280, title VIII, §854(c)(9), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 110–245, title III, §302(b), June 17, 2008, 122 Stat. 1648; Pub. L. 110–458, title I, §108(k)(2), Dec. 23, 2008, 122 Stat. 5110; Pub. L. 113–295, div. A, title II, §221(a)(99)(C)(ii), Dec. 19, 2014, 128 Stat. 4052; Pub. L. 115–243, §2(b)(1), Sept. 20, 2018, 132 Stat. 2895; Pub. L. 117–328, div. T, title VII, §702(b)(3), Dec. 29, 2022, 136 Stat. 5404.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

The Civil Service Retirement and Disability Fund, referred to in subsec. (a)(5)(B)(ii), (G), is provided for in section 8348 of Title 5, Government Organization and Employees.

+

Section 301 of the Federal Employees' Retirement System Act of 1986, referred to in subsec. (a)(5)(H)(i), is section 301 of Pub. L. 99–335, which is set out as a note under section 8331 of Title 5.

+

The Federal Employees' Retirement System Open Enrollment Act of 1997, referred to in subsec. (a)(5)(H)(i), is section 642 of Pub. L. 105–61, title VI, Oct. 10, 1997, 111 Stat. 1318, which amended this section and section 3121 of Title 26, Internal Revenue Code, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Tables.

+

The Foreign Service Act of 1980, referred to in subsec. (a)(5)(H)(ii), is Pub. L. 96–465, Oct. 17, 1980, 94 Stat. 2071. Subchapter II of chapter 8 of title I of the Act is classified generally to part II (§4071 et seq.) of subchapter VIII of chapter 52 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 3901 of Title 22 and Tables.

+

The International Organizations Immunities Act, referred to in subsec. (a)(15), is act Dec. 29, 1945, ch. 652, title I, 59 Stat. 669, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22. For complete classification of that Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

+

Section 1141j(g) of title 12, referred to in subsec. (f)(3), was redesignated section 1141j(f) by Pub. L. 110–246, title I, §1610, June 18, 2008, 122 Stat. 1746.

+

The Military Selective Service Act, referred to in subsec. (m)(5)(B), is act June 24, 1948, ch. 625, 62 Stat. 604, which is classified principally to chapter 49 (§3801 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Tables.

+

The Peace Corps Act, referred to in subsec. (o), is Pub. L. 87–293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of that Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.

+ + +

Constitutionality

+

For information regarding the constitutionality of certain provisions of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.

+ + +

Amendments

+

2022—Subsec. (a)(5)(E). Pub. L. 117–328 inserted "or special trial judge" before "of the United States Tax Court".

+

2018—Subsec. (a)(22). Pub. L. 115–243 added par. (22).

+

2014—Subsec. (a)(17). Pub. L. 113–295 struck out par. (17) which read as follows: "Service in the employ of any organization which is performed (A) in any year during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950, as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization, and (B) after June 30, 1956;".

+

2008—Subsec. (a)(5)(E). Pub. L. 110–458 struck out "or special trial judge" before "of the United States Tax Court".

+

Subsec. (e). Pub. L. 110–245 designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), and added par. (2).

+

2006—Subsec. (a)(5)(E). Pub. L. 109–280 inserted "or special trial judge" before "of the United States Tax Court".

+

2004—Subsec. (f)(5). Pub. L. 108–203 struck out "or is domestic service in a private home of the employer" before period at end.

+

1998—Subsec. (a)(7)(D). Pub. L. 105–277 added Pub. L. 105–33, §11246(b)(2)(B). See 1997 Amendment note below.

+

1997—Subsec. (a)(5)(H)(i). Pub. L. 105–61 substituted "1986," for "1986 or" and inserted "or the Federal Employees' Retirement System Open Enrollment Act of 1997" after "section 2157 of title 50,".

+

Subsec. (a)(7)(D). Pub. L. 105–33, §11246(b)(2)(B), as added by Pub. L. 105–277, inserted "(other than the Federal Employees Retirement System provided in chapter 84 of title 5)" after "United States" in introductory provisions.

+

1996—Subsec. (a). Pub. L. 104–188, §1116(a)(2)(A), inserted at end "For purposes of paragraph (20), the operating crew of a boat shall be treated as normally made up of fewer than 10 individuals if the average size of the operating crew on trips made during the preceding 4 calendar quarters consisted of fewer than 10 individuals."

+

Subsec. (a)(20)(A). Pub. L. 104–188, §1116(a)(2)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such individual does not receive any cash remuneration (other than as provided in subparagraph (B)),".

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of" in introductory provisions.

+

Subsec. (a)(5)(B)(i)(V). Pub. L. 103–296, §321(a)(13), made technical amendment to reference to section 5323(e)(2) of title 25 to reflect renumbering of corresponding section of original act.

+

Subsec. (a)(7)(F)(iv). Pub. L. 103–296, §303(a)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsec. (a)(8)(A), (B), (9). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Subsec. (a)(10)(B). Pub. L. 103–296, §321(c)(6)(C), substituted "1986" for "1954" after "Code of".

+

Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (a)(15). Pub. L. 103–296, §319(b)(3), inserted before semicolon at end ", except service which constitutes 'employment' under subsection (r)".

+

Subsec. (a)(19). Pub. L. 103–296, §320(b), substituted "(J), (M), or (Q)" for "(J), or (M)" in two places.

+

Subsec. (a)(21). Pub. L. 103–387 added par. (21).

+

Subsec. (l)(4). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" wherever appearing and "the Commissioner receives" for "he receives" in subpar. (B).

+

Subsec. (p)(2)(E). Pub. L. 103–296, §303(b)(1), substituted "$1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year" for "$100".

+

Subsecs. (p)(4), (q). Pub. L. 103–296, §321(c)(6)(D), substituted "1986" for "1954" after "Code of".

+

Subsec. (r). Pub. L. 103–296, §319(b)(1), added subsec. (r).

+

1993—Subsec. (a)(5)(H)(i). Pub. L. 103–178 substituted "section 2157 of title 50" for "section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees".

+

1992—Subsec. (a)(5)(E). Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court".

+

1990—Subsec. (a)(7)(F). Pub. L. 101–508 added subpar. (F).

+

1989—Subsec. (a). Pub. L. 101–239 substituted "3121(l)(6)" for "3121(l)(8)" in introductory provisions.

+

1988—Subsec. (a)(5). Pub. L. 100–647, §8015(c)(1), in provision following subpar. (B) inserted "any such service performed on or after any date on which such individual performs" after "with respect to".

+

Subsec. (a)(5)(H). Pub. L. 100–647, §8015(b)(1), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: "service performed by an individual on or after the effective date of an election by such individual under section 301(a) of the Federal Employees' Retirement System Act of 1986, or under regulations issued under section 860 of the Foreign Service Act of 1980 or section 307 of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees, to become subject to chapter 84 of title 5;".

+

Subsec. (a)(19). Pub. L. 100–647, §1001(d)(2)(E), substituted "(F), (J), or (M)" for "(F) or (J)" in two places.

+

Subsec. (a)(20). Pub. L. 100–647, §8016(a)(4)(B), (C), amended Pub. L. 99–272, §13303(c)(2), see 1986 Amendment note below.

+

1987—Subsec. (a)(3)(A). Pub. L. 100–203, §9005(a)(1), substituted "18" for "twenty-one".

+

Pub. L. 100–203, §9004(a)(1), struck out reference to service performed by an individual in the employ of his spouse.

+

Subsec. (a)(3)(B). Pub. L. 100–203, §9005(a)(2), inserted reference to an individual under the age of 21 in the employ of his father or mother.

+

Pub. L. 100–203, §9004(a)(2), substituted introductory provisions for former introductory provisions which read as follows: "Service not in the course of the employer's trade or business, or domestic service in a private home of the employer, performed by an individual in the employ of his son or daughter; except that the provisions of this subparagraph shall not be applicable to such domestic service if—".

+

Subsec. (l)(1). Pub. L. 100–203, §9001(a)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "Except as provided in paragraph (4) of this subsection, the term 'employment' shall, notwithstanding the provisions of subsection (a) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay."

+

Subsec. (p). Pub. L. 100–203, §9023(p), directed that the heading of subsec. (p) be amended to read the same as it was set out in the general amendment of subsec. (p) by Pub. L. 99–272, see 1986 Amendment note below.

+

1986—Subsec. (a)(5)(G). Pub. L. 99–514, §1883(a)(4), substituted "any other service" for "Any other service".

+

Subsec. (a)(5)(H). Pub. L. 99–335 added subpar. (H).

+

Subsec. (a)(20). Pub. L. 99–272, §13303(c)(2), as amended by Pub. L. 100–647, §8016(a)(4)(B), (C), substituted "Service (other than service described in paragraph (3)(A)) performed" for "Service performed" in introductory provisions.

+

Subsec. (p). Pub. L. 99–272, §13205(b)(1), amended subsec. (p) generally. Prior to amendment, subsec. (p) read as follows: "For purposes of sections 426 and 426–1 of this title, the term 'medicare qualified Federal employment' means any service which would constitute 'employment' as defined in subsection (a) of this section but for the application of the provisions of subsection (a)(5) of this section."

+

Subsec. (p)(2)(E). Pub. L. 99–514, §1895(b)(18)(B), added subpar. (E).

+

Subsec. (p)(4)(B). Pub. L. 99–514, §1895(b)(19), struck out quotation marks before "(A)".

+

1985—Subsec. (a)(5)(B)(i)(V). Pub. L. 99–221 added subcl. (V).

+

1984—Subsec. (a). Pub. L. 98–369, §2661(j), struck out the second comma after "such affiliate".

+

Subsec. (a)(1). Pub. L. 98–369, §2663(a)(7)(A), struck out "(A) under contracts entered into in accordance with title V of the Agricultural Act of 1949, as amended, or (B)".

+

Subsec. (a)(5)(B). Pub. L. 98–369, §2601(a)(1), in amending subpar. (B) generally, substituted "(i) has been continuously performing service described in subparagraph (A) since December 31, 1983, and for purposes of this clause—(I) if an individual performing service described in subparagraph (A) returns to the performance of such service after being separated therefrom for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983, then such service shall be considered continuous," for "(i) has been continuously in the employ of the United States or an instrumentality thereof since December 31, 1983 (and for this purpose an individual who returns to the performance of such service after being separated therefrom following a previous period of such service shall nevertheless be considered upon such return as having been continuously in the employ of the United States or an instrumentality thereof, regardless of whether the period of such separation began before, on, or after December 31, 1983, if the period of such separation does not exceed 365 consecutive days),", added subcls. (II) to (IV), and reenacted cl. (ii).

+

Subsec. (a)(5)(C) to (F). Pub. L. 98–369, §2601(a)(2)(A), (B), in provisions following "except that this paragraph shall not apply with respect to—" redesignated cls. (i), (ii), (iii), and (iv) as subpars. (C), (D), (E), and (F), respectively, and redesignated former subcls. (I), (II), and (III) as cls. (i), (ii), and (iii), respectively, of the redesignated subpar. (D).

+

Subsec. (a)(5)(G). Pub. L. 98–369, §2601(a)(2)(A), (C), in provisions following "except that this paragraph shall not apply with respect to—" redesignated former cl. (v) as subpar. (G), and in subpar. (G) as so redesignated, designated the existing provisions of subpar. (G) as the introductory language and the first phrase of cl. (i) and added the remainder of cl. (i) following "chapter 38 of title 5", cls. (ii) and (iii), and the provisions following cl. (iii).

+

Subsec. (a)(7)(D). Pub. L. 98–369, §2663(a)(7)(B), realigned margins of subpar. (D).

+

Subsec. (a)(8). Pub. L. 98–369, §2603(a)(1), designated existing provisions as subpar. (A), substituted "this subparagraph" for "this paragraph", and added subpar. (B).

+

Subsec. (a)(9). Pub. L. 98–369, §2663(a)(7)(C), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (a)(10)(B). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (a)(19). Pub. L. 98–369, §2663(a)(7)(D), struck out the comma after "; or".

+

Subsec. (l)(2). Pub. L. 98–369, §2663(a)(7)(E), substituted "paragraph (21) of section 101 of title 38" for "section 102 of the Servicemen's and Veterans' Survivor Benefits Act" and "paragraph (22) of such section" for "such section".

+

Subsec. (l)(3). Pub. L. 98–369, §2663(a)(7)(F), substituted "paragraph (23) of such section 101" for "such section 102".

+

Subsec. (l)(4)(A). Pub. L. 98–369, §2663(j)(3)(A)(i), struck out "of Health, Education, and Welfare" after "Secretary".

+

Subsec. (m). Pub. L. 98–369, §2663(a)(7)(G)(i), (ii), in provisions preceding par. (1), substituted "a reserve component as defined in section 101(27) of title 38" for "a reserve component of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act" and inserted reference to the National Oceanic and Atmospheric Administration Corps.

+

Subsec. (m)(5). Pub. L. 98–369, §2663(a)(7)(G)(iii), substituted "military, naval, or air" for "military or naval" wherever appearing.

+

Subsec. (m)(5)(B). Pub. L. 98–369, §2663(a)(7)(G)(iv), substituted "Military Selective Service Act" for "Universal Military Training and Service Act".

+

1983—Subsec. (a). Pub. L. 98–21, §322(a)(1), added cl. (C) and struck out "either" before "A" in provisions preceding par. (1).

+

Pub. L. 98–21, §321(b), amended cl. (B) in provisions preceding par. (1) generally, substituting reference to section 3121(l)(8) of the Internal Revenue Code of 1954 for reference to section 3121(l) of such Code "an American employer" for "a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954)", and "affiliate" for "subsidiary" after "with respect to such".

+

Pub. L. 98–21, §323(a)(2), substituted "a citizen or resident of the United States" for "a citizen of the United States" in cl. (B) in provisions preceding par. (1).

+

Subsec. (a)(5). Pub. L. 98–21, §101(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "Service performed in the employ of any instrumentality of the United States, if such instrumentality is exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, by virtue of any provision of law which specifically refers to such section in granting such exemption;".

+

Subsec. (a)(6). Pub. L. 98–21, §101(a)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows:

+

"(A) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is covered by a retirement system established by a law of the United States;

+

"(B) Service performed by an individual in the employ of an instrumentality of the United States if such an instrumentality was exempt from the tax imposed by section 1410 of the Internal Revenue Code of 1939, on December 31, 1950, and if such service is covered by a retirement system established by such instrumentality; except that the provisions of this subparagraph shall not be applicable to—

+

"(i) service performed in the employ of a corporation which is wholly owned by the United States;

+

"(ii) service performed in the employ of a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Home Loan Bank, or a Federal Credit Union;

+

"(iii) service performed in the employ of a State, county, or community committee under the Production and Marketing Administration;

+

"(iv) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Exchanges, Marine Corps Exchanges, or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense, at installations of the Department of Defense for the comfort, pleasure, contentment, and mental and physical improvement of personnel of such Department; or

+

"(v) service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Transportation, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard;

+

"(C) Service performed in the employ of the United States or in the employ of any instrumentality of the United States, if such service is performed—

+

"(i) as the President or Vice President of the United States or as a Member, Delegate, or Resident Commissioner of or to the Congress;

+

"(ii) in the legislative branch;

+

"(iii) in a penal institution of the United States by an inmate thereof;

+

"(iv) by any individual as an employee included under section 5351(2) of title 5, other than as a medical or dental intern or a medical or dental resident in training;

+

"(v) by any individual as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or

+

"(vi) by any individual to whom subchapter III of chapter 83 of title 5 does not apply because such individual is subject to another retirement system (other than the retirement system of the Tennessee Valley Authority);".

+

Subsec. (a)(8). Pub. L. 98–21, §102(a), struck out subpar. (A) designation, struck out subpar. (B) which had related to service performed by employees of nonprofit organizations, and substituted "this paragraph" for "this subparagraph".

+

Subsec. (p). Pub. L. 98–21, §101(a)(2), struck out designations for pars. (1) and (2) and struck out par. (1) which related to application of the provisions of subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6) of this section.

+

Subsec. (q). Pub. L. 97–448 redesignated subsec. (p), relating to treatment of real estate agents and direct sellers, as (q).

+

1982—Subsec. (p). Pub. L. 97–248, §269(b), added subsec. (p) relating to treatment of real estate agents and direct sellers.

+

Pub. L. 97–248, §278(b)(1), added subsec. (p) relating to medicare qualified Federal employment.

+

1978—Subsec. (a)(6)(B)(v). Pub. L. 95–600 substituted "Secretary of Transportation" for "Secretary of the Treasury".

+

1977—Subsec. (a)(10). Pub. L. 95–216, §351(a)(3)(B), struck out subpar. (A) which related to service performed in the employ of any exempt organization under section 101 of the Internal Revenue Code of 1939, and designated existing provisions of subpar. (B) as entire subsec. (a)(10) and, as so designated, redesignated cls. (i) and (ii) as subpars. (A) and (B).

+

Subsecs. (a)(17)(A), (f)(4)(B). Pub. L. 95–216, §351(a)(1), substituted "year" for "quarter".

+

1976—Subsec. (a)(8)(B). Pub. L. 94–563 inserted "(or deemed to have been so filed under paragraph (4) or (5) of such section 3121(k))" after "section 3121(k) of the Internal Revenue Code of 1954" in provisions preceding cl. (i), inserted "(or deemed to have been filed)" after "filed" in cls. (i), (ii), and (iii), and substituted "is (or is deemed to be) in effect" for "is in effect" in provisions following cl. (iii).

+

Subsec. (a)(20). Pub. L. 94–455 added par. (20).

+

1974—Subsec. (l)(4)(A). Pub. L. 93–445 substituted "section 231b(i) of title 45" for "section 228c–1 of title 45" and struck out ", as provided in section 228c–1(p)(2) of title 45" after "notify the Secretary of Health, Education, and Welfare".

+

1972—Subsec. (a)(7)(E). Pub. L. 92–603, §128(a), added subpar. (E).

+

Subsec. (a)(8)(A). Pub. L. 92–603, §123(a)(1), inserted provisions referring to the election of coverage under section 3121(r) of the Internal Revenue Code of 1954.

+

Subsec. (a)(10)(B). Pub. L. 92–603, §129(a)(1), designated existing provisions as cl. (i) and added cl. (ii).

+

1968—Subsec. (a)(3)(B). Pub. L. 90–248, §123(a), inserted exception provision including cls. (i) to (iii).

+

Subsec. (a)(6)(C)(iv). Pub. L. 90–248, §403(a)(1), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

Subsec. (a)(6)(C)(vi). Pub. L. 90–248, §403(a)(2), substituted "subchapter III of chapter 83 of title 5" for "the Civil Service Retirement Act".

+

Subsec. (a)(7)(D)(ii). Pub. L. 90–248, §403(a)(3), substituted reference to section 5351(2) of title 5 for former section 1052 of title 5.

+

1965—Subsec. (a)(6)(C)(iv). Pub. L. 89–97, §311(a)(3), inserted ", other than as a medical or dental intern or a medical or dental resident in training".

+

Subsec. (a)(7)(D). Pub. L. 89–97, §317(a)(3), added subpar. (D).

+

Subsec. (a)(13). Pub. L. 89–97, §311(a)(4), struck out from definition of employment the exclusion of service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to State law.

+

1961—Subsec. (a)(19). Pub. L. 87–256 added par. (19).

+

Subsec. (o). Pub. L. 87–293 added subsec. (o).

+

1960—Subsec. (a)(3). Pub. L. 86–778, §104(a), designated existing provisions as cl. (A), struck out provisions which related to service performed by an individual in the employ of his son or daughter, and added cl. (B).

+

Subsec. (a)(7). Pub. L. 86–778, §103(c), excluded service in the employ of the Government of Guam or the Government of American Samoa or any political subdivision thereof, or of any instrumentality of any one or more of the foregoing which is wholly owned thereby, performed by an officer or employee thereof.

+

Subsec. (a)(18). Pub. L. 86–778, §103(d), added par. (18).

+

Subsec. (h). Pub. L. 86–778, §103(e), included Guam and American Samoa.

+

Pub. L. 86–624 substituted "includes the District of Columbia and" for "includes Hawaii, the District of Columbia, and".

+

Subsec. (i). Pub. L. 86–778, §103(f), included Guam and American Samoa.

+

Pub. L. 86–624 struck out "Hawaii," before "the District of Columbia."

+

Subsecs. (j) to (o). Pub. L. 86–778, §103(j)(2)(A), (B), repealed subsec. (j) and redesignated subsecs. (k) to (o) as (j) to (n), respectively.

+

1959—Subsec. (a)(6)(B)(ii). Pub. L. 86–168 substituted "Federal land bank association" for "national farm loan association", and included service in the employ of Federal land banks, Federal intermediate credit banks and banks for cooperatives.

+

Subsecs. (h), (i). Pub. L. 86–70 struck out "Alaska," before "Hawaii".

+

1958—Subsec. (a)(1). Pub. L. 85–840, §311(a), struck out provisions which excluded from coverage service performed in connection with the production or harvesting of any commodity defined as an agricultural commodity in section 1141j(g) of title 12.

+

Subsec. (a)(8)(B). Pub. L. 85–840, §312(a), substituted references to the Internal Revenue Code of 1954 for references to the Internal Revenue Code of 1939, and inserted provisions making subparagraph inapplicable to service performed during the period for which a certificate is in effect if such service is performed by an employee who, after the calendar quarter in which the certificate was filed with respect to a group described in section 3121(k)(1)(E) of the Internal Revenue Code of 1954 became a member of such group, and making subparagraph applicable with respect to service performed by an employee as a member of a group described in section 3121(k)(1)(E) with respect to which no certificate is in effect.

+

1956—Subsec. (a)(1)(B). Act Aug. 1, 1956, ch. 836, §104(a), excluded from coverage service performed by foreign agricultural workers lawfully admitted on a temporary basis from any foreign country or possession thereof.

+

Subsec. (a)(6)(B)(ii). Act Aug. 1, 1956, ch. 836, §104(b)(1), included service performed in the employ of a Federal Home Loan Bank.

+

Subsec. (a)(6)(C)(vi). Act Aug. 1, 1956, ch. 836, §104(b)(2), substituted "Civil Service Retirement Act" for "Civil Service Retirement Act of 1930", and inserted "(other than the retirement system of the Tennessee Valley Authority)" after "retirement system".

+

Subsec. (a)(16), (17). Act Aug. 1, 1956, ch. 836, §§104(c)(1), 121(c), added pars. (16) and (17).

+

Subsecs. (m), (n). Act Aug. 1, 1956, ch. 837, added subsecs. (m) and (n).

+

Subsec. (o). Act Aug. 1, 1956, ch. 836, §105(b), added subsec. (o).

+

1954—Subsec. (a)(B). Act Sept. 1, 1954, §101(m), included within definition of "employment" service performed outside the United States by citizens of the United States as employees for foreign subsidiaries of domestic corporations under certain conditions.

+

Subsec. (a)(1). Act Sept. 1, 1954, §101(a)(4), removed specific exception from employment of services performed in connection with the ginning of cotton, and added an exception for services performed by West Indian agricultural workers lawfully admitted to the United States on a temporary basis.

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(a)(5), redesignated par. (4) as (3) and struck out former par. (3).

+

Subsec. (a)(4). Act Sept. 1, 1954, §101(a)(5), (b), redesignated par. (5) as (4), and made the exclusion with respect to services on non-American vessels or aircraft applicable only if the individual is not a United States citizen or the employer is not an American employer. Former par. (4) redesignated (3).

+

Subsec. (a)(5). Act Sept. 1, 1954, §101(a)(5), redesignated par. (6) as (5). Former par. (5) redesignated (4).

+

Subsec. (a)(6)(B). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and inserted "by an individual" after "Service performed" and "and if such service is covered by a retirement system established by such instrumentality;" after "December 31, 1950."

+

Subsec. (a)(6)(B)(v). Act Sept. 1, 1954, §101(a)(5), (c)(1)(A), redesignated par. (7) as (6), and added cl. (v).

+

Subsec. (a)(6)(C). Act Sept. 1, 1954, §101(a)(5), (c)(2), redesignated par. (7) as (6), and struck out exception from coverage for services in the following categories; temporary employees in the Post Office Department field service; temporary census-taking employees of the Bureau of the Census; Federal employees paid on a contract or fee basis; Federal employees receiving compensation of $12 a year or less; certain consular agents; individuals employed under Federal unemployment relief programs; and members of State, county, or community committees under the Production and Marketing Administration and similar bodies, unless such bodies are composed exclusively of full-time Federal employee and limited the exclusion of inmates or patients of United States institutions to inmates of penal institutions.

+

Subsec. (a)(7) to (17). Act Sept. 1, 1954, §101(a)(5), (e), struck out par. (15) and redesignated pars. (7) to (14), (16), and (17) as (6) to (15), respectively.

+

Subsec. (k)(3)(C). Act Sept. 1, 1954, §101(f), struck out requirement that services of homeworkers be subject to State licensing laws in order to constitute covered employment.

+

1951—Subsec. (a)(1)(C). Act Oct. 31, 1949, §505(a), as added by act July 12, 1951, added subpar. (C).

+

1950—Act Aug. 28, 1950, substituted a new section 410 for former section 410.

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Change of Name

+

"United States magistrate judge" substituted for "United States magistrate" in subsec. (a)(5)(E) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

+

Reference to Reserve Corps of the Public Health Service deemed to be a reference to the Ready Reserve Corps, see section 204(c)(3) of this title.

+ + +

Effective Date of 2014 Amendment

+

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Effective Date of 2008 Amendment

+

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 110–245 applicable to services performed in calendar months beginning more than 30 days after June 17, 2008, see section 302(c) of Pub. L. 110–245, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1998 Amendment

+

Amendment by Pub. L. 105–277 effective, except as otherwise specifically provided, as if included in the enactment of title XI of the Balanced Budget Act of 1997, Pub. L. 105–33, see section 101(h) [title VIII, §805] of Pub. L. 105–277, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–33 applicable with respect to all months beginning after the date on which the Director of the Office of Personnel Management issues regulations to carry out section 11–1726, District of Columbia Code, see section 11246(b)(4) of Pub. L. 105–33, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1996 Amendment

+

Amendment by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1994, and, unless payor treated such remuneration (when paid) as being subject to tax under chapter 21 of Title 26, Internal Revenue Code, after Dec. 31, 1984, and before Jan. 1, 1995, see section 1116(a)(3) of Pub. L. 104–188, set out as a note under section 3121 of Title 26.

+

Effective Date of 1994 Amendment

+

Amendment by Pub. L. 103–387 applicable to services performed after Dec. 31, 1994, see section 2(a)(3)(B) of Pub. L. 103–387, set out as a note under section 3102 of Title 26, Internal Revenue Code.

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Pub. L. 103–296, title III, §303(e), Aug. 15, 1994, 108 Stat. 1520, provided that: "The amendments made by subsections (a), (b), and (c) [amending this section, section 418 of this title, and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on or after January 1, 1995."

+

Amendment by section 319(b)(1), (3) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 320(b) of Pub. L. 103–296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103–296, set out as a note under section 871 of Title 26.

+

Effective Date of 1992 Amendment

+

Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see section 911 of Pub. L. 102–572, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

+

Effective Date of 1990 Amendment

+

Amendment by Pub. L. 101–508 applicable with respect to service performed after July 1, 1991, see section 11332(d) of Pub. L. 101–508, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1989 Amendment

+

Amendment by Pub. L. 101–239 applicable with respect to any agreement in effect under section 3121(l) of Title 26, Internal Revenue Code, on or after June 15, 1989, with respect to which no notice of termination is in effect on such date, see section 10201(c) of Pub. L. 101–239, set out as a note under section 406 of Title 26.

+

Effective Date of 1988 Amendment

+

Amendment by section 1001(d)(2)(E) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 8015(b)(1) of Pub. L. 100–647 applicable as if such amendment had been included or reflected in section 304 of Federal Employees' Retirement System Act of 1986, Pub. L. 99–335, at the time of its enactment (June 6, 1986), see section 8015(b)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8015(c)(1) of Pub. L. 100–647 applicable to any individual only upon the performance by such individual of service described in subpar. (C), (D), (E), (F), (G), or (H) of subsec. (a)(5) of this section on or after Nov. 10, 1988, see section 8015(c)(3) of Pub. L. 100–647, set out as a note under section 3121 of Title 26.

+

Amendment by section 8016(a)(4)(B), (C) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9001(a)(1) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9001(d) of Pub. L. 100–203, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 9004(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9004(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Amendment by section 9005(a) of Pub. L. 100–203 applicable with respect to remuneration paid after Dec. 31, 1987, see section 9005(c) of Pub. L. 100–203, set out as a note under section 3121 of Title 26.

+

Effective Date of 1986 Amendment

+

Amendment by section 1883(a)(4) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Amendment by section 1895(b)(18)(B) of Pub. L. 99–514 applicable to services performed after Mar. 31, 1986, see section 1895(b)(18)(C) of Pub. L. 99–514, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 1895(b)(19) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26.

+

Pub. L. 99–272, title XIII, §13205(d)(2), Apr. 7, 1986, 100 Stat. 318, provided that:

+

"(A) In general.—The amendments made by subsection (b) [amending this section and sections 426, 426–1, and 1395c of this title] shall be effective after March 31, 1986, and the amendments made by paragraph (3) of that subsection [subsection does not contain a paragraph (3)] shall apply to services performed (for medicare qualified government employment) after that date.

+

"(B) Treatment of certain disabilities.—For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act [42 U.S.C. 1395c et seq.] pursuant to the amendments made by subsection (b), no individual may be considered to be under a disability for any period beginning before April 1, 1986."

+

Effective Date of 1985 Amendment

+

Pub. L. 99–221, §3(c), Dec. 26, 1985, 99 Stat. 1736, provided that: "The amendments made by subsection (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] apply to any return to the performance of service in the employ of the United States, or of an instrumentality thereof, after 1983."

+

Effective Date of 1984 Amendment

+

Pub. L. 98–369, div. B, title VI, §2601(f), July 18, 1984, 98 Stat. 1127, provided that: "Except as provided in subsection (d) [set out as a Qualification and Requalification of Federal Employees for Benefits note below], the amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] (and provisions of subsection (e) [set out as a Services Performed for Nonprofit Organizations by Federal Employees note below]) shall be effective with respect to service performed after December 31, 1983."

+

Pub. L. 98–369, div. B, title VI, §2603(e), July 18, 1984, 98 Stat. 1130, provided that: "The amendments made by this section [amending this section and section 411 of this title and sections 1402 and 3121 of Title 26 and enacting provisions set out as a note under section 3121 of Title 26] shall apply to service performed after December 31, 1983."

+

Amendment by section 2661(j) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(7), (j)(3)(A)(i) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by section 101(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 101(d) of Pub. L. 98–21, as amended, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by section 102(a) of Pub. L. 98–21 effective with respect to service performed after Dec. 31, 1983, see section 102(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 321(b) of Pub. L. 98–21 applicable to agreements entered into after Apr. 20, 1983, except that at the election of any American employer such amendment shall also apply to any agreement entered into on or before Apr. 20, 1983, see section 321(f) of Pub. L. 98–21, set out as a note under section 406 of Title 26.

+

Amendment by section 322(a)(1) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as a note under section 3121 of Title 26.

+

Amendment by section 323(a)(2) of Pub. L. 98–21 applicable to remuneration paid after Dec. 31, 1983, see section 323(c)(1) of Pub. L. 98–21, set out as a note under 3121 of Title 26.

+

Effective Date of 1982 Amendment

+

Amendment by section 269(b) of Pub. L. 97–248 applicable to services performed after Dec. 31, 1982, see section 269(e)(1) of Pub. L. 97–248, set out as an Effective Date note under section 3508 of Title 26, Internal Revenue Code.

+

Amendment by section 278(b)(1) of Pub. L. 97–248 effective on and after Jan. 1, 1983, see section 278(c)(2)(A) of Pub. L. 97–248, set out as a note under section 426 of this title.

+

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 applicable with respect to remuneration paid and services rendered after Dec. 31, 1977, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

+

Effective Date of 1976 Amendment

+

Amendment by Pub. L. 94–563 applicable with respect to services performed after 1950, to the extent covered by waiver certificates filed or deemed to have been filed under section 3121(k)(4) or (5) of Title 26, see section 1(d) of Pub. L. 94–563, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §128(c), Oct. 30, 1972, 86 Stat. 1358, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to service performed on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]."

+

Pub. L. 92–603, title I, §129(b), Oct. 30, 1972, 86 Stat. 1359, provided that: "The amendments made by subsection (a) [amending this section and section 3121 of Title 26] shall apply to services performed after December 31, 1972."

+

Effective Date of 1968 Amendment

+

Pub. L. 90–248, title I, §123(c), Jan. 2, 1968, 81 Stat. 845, provided that: "The amendments made by this section [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply with respect to services performed after December 31, 1967."

+

Effective Date of 1965 Amendment

+

Pub. L. 89–97, title III, §311(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by paragraphs (1) and (2) of subsection (a) [amending section 411 of this title], and by paragraphs (1), (2), and (3) of subsection (b) [amending section 1402 of Title 26, Internal Revenue Code], shall apply only with respect to taxable years ending on or after December 31, 1965. The amendments made by paragraphs (3) and (4) of subsection (a) [amending this section], and by paragraphs (4) and (5) of subsection (b) [amending section 3121 of Title 26], shall apply only with respect to services performed after 1965."

+

Pub. L. 89–97, title III, §317(g), July 30, 1965, 79 Stat. 390, provided that: "The amendments made by this section [amending this section and sections 3121, 3125, 6205, and 6413 of Title 26, Internal Revenue Code] shall apply with respect to service performed after the calendar quarter in which this section is enacted and after the calendar quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act [42 U.S.C. 401 et seq., 1395c et seq.] extended to the officers and employees coming under the provisions of such amendments."

+

Effective Date of 1961 Amendment

+

Amendment by Pub. L. 87–293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87–293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

+

Amendment by Pub. L. 87–256 applicable with respect to service performed after Dec. 31, 1961, see section 110(h)(3) of Pub. L. 87–256, set out as a note under section 3121 of Title 26.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(c) of Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by Title II of the Social Security Act, this subchapter, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by this subchapter extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1), (2) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(d) of Pub. L. 86–778 applicable only with respect to service performed after 1960, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(e), (f) of Pub. L. 86–778 applicable only with respect to service performed after 1960, except that insofar as the carrying on of a trade or business (other than performance of service as an employee) is concerned, the amendment shall be applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(2)(A), (B) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §104(c), Sept. 13, 1960, 74 Stat. 942, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 3121 of Title 26, Internal Revenue Code] shall apply only with respect to services performed after 1960."

+

Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 47(f) of Pub. L. 86–624, set out as a note under section 201 of this title.

+

Effective Date of 1959 Amendment

+

Amendment by Pub. L. 86–168 effective Jan. 1, 1960, see Pub. L. 86–168, title II, §203(c), Aug. 18, 1959, 73 Stat. 390.

+

Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see Pub. L. 86–70, §47(d), June 25, 1959, 73 Stat. 153.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §311(b), Aug. 28, 1958, 72 Stat. 1035, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1958."

+

Pub. L. 85–840, title III, §312(b), Aug. 28, 1958, 72 Stat. 1035, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to certificates filed under section 3121(k)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(k)(1)] after the date of enactment of this Act [Aug. 28, 1958]."

+

Effective Date of 1956 Amendment

+

Amendment by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957, see Act Aug. 1, 1956, ch. 837, title VI, §603(a), 70 Stat. 887.

+

Act Aug. 1, 1956, ch. 836, title I, §104(i), 70 Stat. 826, as amended by Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357, provided that:

+

"(1) The amendment made by subsection (a) [amending this section] shall apply with respect to service performed after 1956. The amendments made by paragraph (1) of subsection (c) [amending this section] shall apply with respect to service performed after 1954. The amendment made by paragraph (2) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by paragraph (3) of subsection (c) [amending section 411 of this title] shall apply with respect to taxable years ending after 1954. The amendment made by subsection (d) [amending section 411 of this title] shall apply with respect to taxable years ending after 1955. The amendment made by subsection (h) [amending section 411 of this title] shall apply with respect to the same taxable years with respect to which the amendment made by section 201(g) of this Act [amending section 1402 of Title 26, Internal Revenue Code] applies.

+

"(2)(A) Except as provided in subparagraphs (B) and (C), the amendments made by subsection (b) [amending this section] shall apply only with respect to service performed after June 30, 1957, and only if—

+

"(i) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(ii) in the case of the amendment made by paragraph (2) of such subsection [amending this section], the conditions prescribed in subparagraph (C) are met.

+

"(B) [Repealed. Pub. L. 92–603, title I, §125(b), Oct. 30, 1972, 86 Stat. 1357.]

+

"(C) The amendment made by paragraph (2) of subsection (b) [amending this section] shall be effective only if—

+

"(i) the Board of Directors of the Tennessee Valley Authority submits to the Secretary of Health, Education, and Welfare [now Health and Human Services], and the Secretary approves, before July 1, 1957, a plan, with respect to employees of the Tennessee Valley Authority, for the coordination, on an equitable basis, of the benefits provided by the retirement system applicable to such employees with the benefits provided by title II of the Social Security Act [42 U.S.C. 401 et seq.]; and

+

"(ii) such plan specifies, as the effective date of the plan, July 1, 1957, or the first day of a prior calendar quarter beginning not earlier than January 1, 1956. If the plan specifies as the effective date of the plan a day before July 1, 1957, the amendment made by paragraph (2) of subsection (b) [amending this section] shall apply with respect to service performed on or after such effective date; except that, if such effective date is prior to the day on which the Secretary approves the plan, such amendment shall not apply with respect to service performed, prior to the day on which the Secretary approves the plan, by an individual who is not an employee of the Tennessee Valley Authority on such day.

+

"(D) The Secretary of Health, Education, and Welfare [now Health and Human Services] shall, on or before July 31, 1957, submit a report to the Congress setting forth the details of any plan approved by him under subparagraph (B) or (C)."

+

Amendment by section 105(b) of act Aug. 1, 1956, ch. 836, applicable with respect to service performed after 1956, see section 105(d) of such act Aug. 1, 1956, set out as a note under section 409 of this title.

+

Effective Date of 1954 Amendment

+

Amendment by section 101(a)(4), (5) of act Sept. 1, 1954, applicable only with respect to services (whether performed after 1954 or prior to 1955) for which the remuneration is paid after 1954, and amendment by section 101(b), (c)(1), (2), (e), and (f) of act Sept. 1, 1954, applicable only with respect to services performed after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Section as added by section 104(a) of act Aug. 28, 1950, effective Jan. 1, 1951, see section 104(b) of act Aug. 28, 1950, set out as a note under section 409 of this title. Former section 410 was struck out effective Sept. 1, 1950, by section 105 of act Aug. 28, 1950.

+ + +

Line Item Veto

+

Pub. L. 105–61, title VI, §642(d)(1), Oct. 10, 1997, 111 Stat. 1319, amending this section, was subject to line item veto by the President, Cancellation No. 97–56, signed Oct. 16, 1997, 62 F.R. 54338, Oct. 17, 1997. For decision holding line item veto unconstitutional, see Clinton v. City of New York, 524 U.S. 417, 118 S.Ct. 2091, 141 L.Ed.2d 393 (1998).

+ + +

Repeals: Amendments and Application of Amendments Unaffected

+

Section 202(b)(1) of Pub. L. 87–293, cited as a credit to this section, was repealed by Pub. L. 89–572, §5(a), Sept. 13, 1966, 80 Stat. 765. Such repeal not deemed to affect amendments to this section contained in such provisions, and continuation in full force and effect until modified by appropriate authority of all determinations, authorization, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. L. 89–572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse.

+ + +

Construction of 2018 Amendment

+

Nothing in amendment by Pub. L. 115–243 to be construed to affect application of any Federal income tax withholding requirements under Title 26, Internal Revenue Code, see section 2(c) of Pub. L. 115–243, set out as a note under section 3121 of Title 26.

+ + +

Transfer of Functions

+

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title 6.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Federal Legislative Branch Employees Who Contribute Reduced Amounts by Reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983

+

Pub. L. 98–369, div. B, title VI, §2601(c), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)] and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)(G)], an individual shall not be considered to be subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), if he is contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [Pub. L. 98–168, title II, Nov. 29, 1983, 97 Stat. 1106, set out as a note under section 8331 of Title 5, Government Organization and Employees]."

+

Qualification and Requalification of Federal Employees for Benefits

+

Pub. L. 98–369, div. B, title VI, §2601(d), July 18, 1984, 98 Stat. 1126, as amended by Pub. L. 99–514, §2, title XVIII, §1883(a)(5)(A), Oct. 22, 1986, 100 Stat. 2916, provided that:

+

"(1) Any individual who—

+

"(A) was subject to subchapter III of chapter 83 of title 5, United States Code, or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services), on December 31, 1983 (as determined for purposes of section 210(a)(5)(G) of the Social Security Act [42 U.S.C. 410(a)(5)(G)]), and

+

"(B)(i) received a lump-sum payment under section 8342(a) of such title 5, or under the corresponding provision of the law establishing the other retirement system described in subparagraph (A), after December 31, 1983, and prior to June 15, 1984, or received such a payment on or after June 15, 1984, pursuant to an application which was filed in accordance with such section 8342(a) or the corresponding provision of the law establishing such other retirement system prior to that date, or

+

"(ii) otherwise ceased to be subject to subchapter III of chapter 83 of title 5, United States Code, for a period after December 31, 1983, to which section 210(a)(5)(G)(iii) of the Social Security Act applies,

+

shall, if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) after the date on which he last ceased to be subject to such subchapter but prior to, or within 30 days after, the date of the enactment of this Act [July 18, 1984], requalify for the exemption from social security coverage and taxes under section 210(a)(5) of the Social Security Act and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] as if the cessation of coverage under title 5 had not occurred.

+

"(2) An individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) who is not in the employ of the United States or an instrumentality thereof on the date of the enactment of this Act [July 18, 1984] may requalify for such exemptions in the same manner as under paragraph (1) if such individual again becomes subject to subchapter III of chapter 83 of title 5 (or effectively applies for coverage under such subchapter) within 30 days after the date on which he first returns to service in the legislative branch after such date of enactment, if such date (on which he returns to service) is within 365 days after he was last in the employ of the United States or an instrumentality thereof.

+

"(3) If an individual meeting the requirements of subparagraphs (A) and (B) of paragraph (1) does not again become subject to subchapter III of chapter 83 of title 5 (or effectively apply for coverage under such subchapter) prior to the date of the enactment of this Act or within the relevant 30-day period as provided in paragraph (1) or (2), social security coverage and taxes by reason of section 210(a)(5)(G) of the Social Security Act and section 3121(b)(5)(G) of the Internal Revenue Code of 1986 shall, with respect to such individual's service in the legislative branch of the Federal Government, become effective with the first month beginning after such 30-day period.

+

"(4) The provisions of paragraphs (1) and (2) shall apply only for purposes of reestablishing an exemption from social security coverage and taxes, and do not affect the amount of service to be credited to an individual for purposes of title 5, United States Code."

+

[Pub. L. 99–514, title XVIII, §1883(a)(5), Oct. 22, 1986, 100 Stat. 2916, provided in part that amendment of above note by section 1883(a)(5)(A) of Pub. L. 99–514 is effective July 18, 1984.]

+

Services Performed for Nonprofit Organizations by Federal Employees

+

Pub. L. 98–369, div. B, title VI, §2601(e), July 18, 1984, 98 Stat. 1127, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

+

"(1) For purposes of section 210(a)(5) of the Social Security Act [42 U.S.C. 410(a)(5)] (as in effect in January 1983 and as in effect on and after January 1, 1984) and section 3121(b)(5) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(5)] (as so in effect), service performed in the employ of a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(3)] by an employee who is required by law to be subject to subchapter III of chapter 83 of title 5, United States Code, with respect to such service, shall be considered to be service performed in the employ of an instrumentality of the United States.

+

"(2) For purposes of section 203 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [section 203 of Pub. L. 98–168, set out as a note under section 8331 of Title 5, Government Organization and Employees], service described in paragraph (1) which is also 'employment' for purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.], shall be considered to be 'covered service'."

+

Accrued Federal Retirement Entitlements; Reduction Prohibited

+

Pub. L. 98–21, title I, §101(e), Apr. 20, 1983, 97 Stat. 70, provided that: "Nothing in this Act [see Short Title of 1983 Amendment note set out under section 1305 of this title] shall reduce the accrued entitlements to future benefits under the Federal Retirement System of current and retired Federal employees and their families."

+

Coverage of Federal Home Loan Bank Employees

+

Pub. L. 92–603, title I, §125(a), Oct. 30, 1972, 86 Stat. 1357, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The provisions of section 210(a)(6)(B)(ii) of the Social Security Act [subsec. (a)(6)(B)(ii) of this section] and section 3121(b)(6)(B)(ii) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [26 U.S.C. 3121(b)(6)(B)(ii)], insofar as they relate to service performed in the employ of a Federal home loan bank, shall be effective—

+

"(1) with respect to all service performed in the employ of a Federal home loan bank on and after the first day of the first calendar quarter which begins on or after the date of the enactment of this Act [Oct. 30, 1972]; and

+

"(2) in the case of individuals who are in the employ of a Federal home loan bank on such first day, with respect to any service performed in the employ of a Federal home loan bank after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972]; but this paragraph shall be effective only if an amount equal to the taxes imposed by sections 3101 and 3111 of such Code [26 U.S.C. 3101, 3111] with respect to the services of all such individuals performed in the employ of Federal home loan banks after the last day of the sixth calendar year preceding the year in which this Act is enacted [1972] are paid under the provisions of section 3122 of such Code [26 U.S.C. 3122] by July 1, 1973, or by such later date as may be provided in an agreement entered into before such date with the Secretary of the Treasury or his delegate for purposes of this paragraph."

+

Covered Employment Not Counted Under Other Federal Retirement Systems

+

Act Sept. 1, 1954, ch. 1206, title I, §115, 68 Stat. 1087, which prohibited counting employment under other Federal retirement systems in determining eligibility for benefits under this subchapter, was repealed by Pub. L. 91–630, §1, Dec. 31, 1970, 84 Stat. 1875. Pub. L. 91–630, §2, Dec. 31, 1970, 84 Stat. 1875, provided that such repeal shall not apply in the case of a person who, on Dec. 31, 1970, is receiving or is entitled to receive benefits under any retirement system established by the United States or any instrumentality thereof unless he requests, in writing, the office which administers his retirement system to apply it in this case, and that any additional benefits payable pursuant to such request shall commence on Jan. 1, 1971.

+ + +

Termination of War and Emergencies

+

Joint Res. July 25, 1947, ch. 327, §3, 61 Stat. 451, provided that in the interpretation of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941.

+
+ + +

Executive Documents

+ + +

Change of Name

+

Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. July 13, 1965, 30 F.R. 8819, 79 Stat. 1318, set out in the Appendix to Title 5, Government Organization and Employees. Commissioned Officer Corps of the Environmental Science Services Administration changed to Commissioned Officer Corps of National Oceanic and Atmospheric Administration, see Reorg. Plan No. 4 of 1970, §4(d), eff. Oct. 3, 1970, 35 F.R. 15627, 84 Stat. 2090, set out in the Appendix to Title 5.

+ + + +

1 So in original. Probably should be followed by a comma.

+ + +

2 See References in Text note below.

+ + +

3 So in original. The comma probably should not appear.

+ + +

4 See Change of Name note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_411.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_411.html new file mode 100644 index 00000000..a7249b71 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_411.html @@ -0,0 +1,361 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2024 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 411 - Definitions relating to self-employment
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§411. Definitions relating to self-employment

+ + +

For the purposes of this subchapter—

+

(a) Net earnings from self-employment

+

The term "net earnings from self-employment" means the gross income, as computed under subtitle A of the Internal Revenue Code of 1986, derived by an individual from any trade or business carried on by such individual, less the deductions allowed under such subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of the ordinary net income or loss, as computed under section 702(a)(8) of such Code, from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary net income or loss—

+

(1) There shall be excluded rentals from real estate and from personal property leased with the real estate (including such rentals paid in crop shares, and including payments under section 3833(2) of title 16 1 to individuals receiving benefits under section 402 or 423 of this title), together with the deductions attributable thereto, unless such rentals are received in the course of a trade or business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the owner or tenant and another individual, which provides that such other individual shall produce agricultural or horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and that there shall be material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) in the production or the management of the production of such agricultural or horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural commodity;

+

(2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest benefits 2 or in registered form by any corporation (including one issued by a government or political subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities;

+

(3) There shall be excluded any gain or loss (A) which is considered under subtitle A of the Internal Revenue Code of 1986 as gain or loss from the sale or exchange of a capital asset, (B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 of the Internal Revenue Code of 1986 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business;

+

(4) The deduction for net operating losses provided in section 172 of the Internal Revenue Code of 1986 shall not be allowed;

+

(5)(A) If any of the income derived from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;

+

(B) If any portion of a partner's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner, and no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner;

+

(6) A resident of the Commonwealth of Puerto Rico shall compute his net earnings from self-employment in the same manner as a citizen of the United States but without regard to the provisions of section 933 of the Internal Revenue Code of 1986;

+

(7) An individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to earned income from sources without the United States) of the Internal Revenue Code of 1986, but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires;

+

(8) The exclusion from gross income provided by section 931 of the Internal Revenue Code of 1986 shall not apply;

+

(9) There shall be excluded amounts received by a partner pursuant to a written plan of the partnership, which meets such requirements as are prescribed by the Secretary of the Treasury or his delegate, and which provides for payments on account of retirement, on a periodic basis, to partners generally or to a class or classes of partners, such payments to continue at least until such partner's death, if—

+

(A) such partner rendered no services with respect to any trade or business carried on by such partnership (or its successors) during the taxable year of such partnership (or its successors), ending within or with his taxable year, in which such amounts were received, and

+

(B) no obligation exists (as of the close of the partnership's taxable year referred to in subparagraph (A)) from the other partners to such partner except with respect to retirement payments under such plan, and

+

(C) such partner's share, if any, of the capital of the partnership has been paid to him in full before the close of the partnership's taxable year referred to in subparagraph (A);

+
+

(10) The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1986 shall not apply;

+

(11) In lieu of the deduction provided by section 164(f) of the Internal Revenue Code of 1986 (relating to deduction for one-half of self-employment taxes), there shall be allowed a deduction equal to the product of—

+

(A) the taxpayer's net earnings from self-employment for the taxable year (determined without regard to this paragraph), and

+

(B) one-half of the sum of the rates imposed by subsections (a) and (b) of section 1401 of such Code for such year;

+
+

(12) There shall be excluded the distributive share of any item of income or loss of a limited partner, as such, other than guaranteed payments described in section 707(c) of the Internal Revenue Code of 1986 to that partner for services actually rendered to or on behalf of the partnership to the extent that those payments are established to be in the nature of remuneration for those services;

+

(13) In the case of church employee income, the special rules of subsection (i)(1) shall apply;

+

(14) There shall be excluded income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (relating to income derived by Indians from exercise of fishing rights);

+

(15) The deduction under section 162(l) of the Internal Revenue Code of 1986 (relating to health insurance costs of self-employed individuals) shall not be allowed; and

+

(16) Notwithstanding the preceding provisions of this subsection, each spouse's share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.

+
+

If the taxable year of a partner is different from that of the partnership, the distributive share which he is required to include in computing his net earnings from self-employment shall be based upon the ordinary net income or loss of the partnership for any taxable year of the partnership (even though beginning prior to 1951) ending within or with his taxable year. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 410(f) of this title—

+

(i) in the case of an individual, if the gross income derived by him from such trade or business is not more than the upper limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be 662/3 percent of such gross income; or

+

(ii) in the case of an individual, if the gross income derived by him from such trade or business is more than the upper limit and the net earnings from self-employment derived by him from such trade or business (computed under this subsection without regard to this sentence) are less than the lower limit, the net earnings from self-employment derived by him from such trade or business may, at his option, be deemed to be the lower limit; and

+

(iii) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is not more than the upper limit, his distributive share of income described in section 702(a)(8) of such Code derived from such trade or business may, at his option, be deemed to be an amount equal to 662/3 percent of his distributive share of such gross income (after such gross income has been so reduced); or

+

(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.

+
+

For purposes of the preceding sentence, gross income means—

+

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection; and

+

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (6) and paragraph (8) of this subsection;

+
+

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.

+

The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g), or by a partnership of which an individual is a member on a regular basis as defined in subsection (g), but only if such individual's net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.

+

(b) Self-employment income

+

The term "self-employment income" means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 433 of this title) during any taxable year beginning after 1950; except that such term shall not include—

+

(1) That part of the net earnings from self-employment which is in excess of—

+

(A) For any taxable year ending prior to 1955, (i) $3,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(B) For any taxable year ending after 1954 and prior to 1959, (i) $4,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(C) For any taxable year ending after 1958 and prior to 1966, (i) $4,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(D) For any taxable year ending after 1965 and prior to 1968, (i) $6,600, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(E) For any taxable year ending after 1967 and beginning prior to 1972, (i) $7,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(F) For any taxable year beginning after 1971 and prior to 1973, (i) $9,000, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(G) For any taxable year beginning after 1972 and prior to 1974, (i) $10,800, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(H) For any taxable year beginning after 1973 and prior to 1975, (i) $13,200, minus (ii) the amount of the wages paid to such individual during the taxable year; and

+

(I) For any taxable year beginning in any calendar year after 1974, (i) an amount equal to the contribution and benefit base (as determined under section 430 of this title) which is effective for such calendar year, minus (ii) the amount of the wages paid to such individual during such taxable year; or

+
+

(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.

+
+

An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purpose of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2).

+

(c) Trade or business

+

The term "trade or business", when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 of the Internal Revenue Code of 1986, except that such term shall not include—

+

(1) The performance of the functions of a public office, other than the functions of a public office of a State or a political subdivision thereof with respect to fees received in any period in which the functions are performed in a position compensated solely on a fee basis and in which such functions are not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title;

+

(2) The performance of service by an individual as an employee, other than—

+

(A) service described in section 410(a)(14)(B) of this title performed by an individual who has attained the age of eighteen,

+

(B) service described in section 410(a)(16) of this title,

+

(C) service described in section 410(a) (11), (12), or (15) of this title performed in the United States by a citizen of the United States, except service which constitutes "employment" under section 410(r) of this title,

+

(D) service described in paragraph (4) of this subsection,

+

(E) service performed by an individual as an employee of a State or a political subdivision thereof in a position compensated solely on a fee basis with respect to fees received in any period in which such service is not covered under an agreement entered into by such State and the Commissioner of Social Security pursuant to section 418 of this title,

+

(F) service described in section 410(a)(20) of this title, and

+

(G) service described in section 410(a)(8)(B) of this title;

+
+

(3) The performance of service by an individual as an employee or employee representative as defined in section 3231 of the Internal Revenue Code of 1986;

+

(4) The performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

+

(5) The performance of service by an individual in the exercise of his profession as a Christian Science practitioner; or

+

(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.

+
+

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.

+

(d) Partnership and partner

+

The term "partnership" and the term "partner" shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.

+

(e) Taxable year

+

The term "taxable year" shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this subchapter shall be the same as his taxable year under such subtitle A.

+

(f) Partner's taxable year ending as result of death

+

In computing a partner's net earnings from self-employment for his taxable year which ends as a result of his death (but only if such taxable year ends within, and not with, the taxable year of the partnership), there shall be included so much of the deceased partner's distributive share of the partnership's ordinary income or loss for the partnership taxable year as is not attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which such partner died. For purposes of this subsection—

+

(1) in determining the portion of the distributive share which is attributable to any period specified in the preceding sentence, the ordinary income or loss of the partnership shall be treated as having been realized or sustained ratably over the partnership taxable year; and

+

(2) the term "deceased partner's distributive share" includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.

+

(g) Regular basis

+

An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.

+

(h) Option dealers and commodity dealers

+

(1) In determining the net earnings from self-employment of any options dealer or commodities dealer—

+

(A) notwithstanding subsection (a)(3)(A), there shall not be excluded any gain or loss (in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts) from section 1256 contracts or property related to such contracts, and

+

(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.

+
+

(2) For purposes of this subsection—

+

(A) The term "options dealer" has the meaning given such term by section 1256(g)(8) of such Code.

+

(B) The term "commodities dealer" means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.

+

(C) The term "section 1256 contracts" has the meaning given to such term by section 1256(b) of such Code.

+

(i) Church employee income

+

(1) In applying subsection (a)—

+

(A) church employee income shall not be reduced by any deduction;

+

(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.

+
+

(2)(A) Subsection (b)(2) shall be applied separately—

+

(i) to church employee income, and

+

(ii) to other net earnings from self-employment.

+
+

(B) In applying subsection (b)(2) to church employee income, "$100" shall be substituted for "$400".

+

(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11), and paragraph (1) shall be applied before determining the amount so allowable.

+

(4) For purposes of this section, the term "church employee income" means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).

+

(j) Codification of treatment of certain termination payments received by former insurance salesmen

+

Nothing in subsection (a) shall be construed as including in the net earnings from self-employment of an individual any amount received during the taxable year from an insurance company on account of services performed by such individual as an insurance salesman for such company if—

+

(1) such amount is received after termination of such individual's agreement to perform such services for such company,

+

(2) such individual performs no services for such company after such termination and before the close of such taxable year,

+

(3) such individual enters into a covenant not to compete against such company which applies to at least the 1-year period beginning on the date of such termination, and

+

(4) the amount of such payment—

+

(A) depends primarily on policies sold by or credited to the account of such individual during the last year of such agreement or the extent to which such policies remain in force for some period after such termination, or both, and

+

(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).

+

(k) Upper and lower limits

+

For purposes of subsection (a)—

+

(1) The lower limit for any taxable year is the sum of the amounts required under section 413(d) of this title for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.

+

(2) The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.

+ + +

(Aug. 14, 1935, ch. 531, title II, §211, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 502; amended Sept. 23, 1950, ch. 994, title II, §221(j)(2), 64 Stat. 947; Sept. 1, 1954, ch. 1206, title I, §§101(d), (g), 104(b), 68 Stat. 1054, 1078; Aug. 1, 1956, ch. 836, title I, §§104(c)(2), (3), (d), (h), 106(a), 70 Stat. 824–826, 828; Pub. L. 85–239, §5(a), Aug. 30, 1957, 71 Stat. 523; Pub. L. 85–840, title I, §102(b), title III, §313(a), Aug. 28, 1958, 72 Stat. 1019, 1036; Pub. L. 86–778, title I, §§103(g), (h), (j)(3), 106(a), Sept. 13, 1960, 74 Stat. 937, 938, 945; Pub. L. 88–272, title II, §227(b)(7), Feb. 26, 1964, 78 Stat. 98; Pub. L. 89–97, title III, §§311(a)(1), (2), 312(a), 319(b), 320(a)(2), July 30, 1965, 79 Stat. 380, 381, 391, 393; Pub. L. 90–248, title I, §§108(a)(2), 115(a), 118(b), 122(a), Jan. 2, 1968, 81 Stat. 834, 839, 841, 843; Pub. L. 92–5, title II, §203(a)(2), Mar. 17, 1971, 85 Stat. 10; Pub. L. 92–336, title II, §203(a)(2), July 1, 1972, 86 Stat. 418; Pub. L. 92–603, title I, §§121(a), 124(a), 140(a), Oct. 30, 1972, 86 Stat. 1353, 1357, 1366; Pub. L. 93–66, title II, §203(a)(2), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §5(a)(2), Dec. 31, 1973, 87 Stat. 953; Pub. L. 93–368, §10(a), Aug. 7, 1974, 88 Stat. 422; Pub. L. 94–455, title XII, §1207(e)(2)(B), Oct. 4, 1976, 90 Stat. 1707; Pub. L. 95–216, title III, §313(a), Dec. 20, 1977, 91 Stat. 1535; Pub. L. 95–600, title VII, §703(j)(14)(D), (E), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 98–21, title I, §124(c)(3), title III, §§322(b)(1), 323(b)(2), Apr. 20, 1983, 97 Stat. 90, 121; Pub. L. 98–369, div. A, title I, §102(c)(2), div. B, title VI, §§2603(c)(1), (d)(1), 2663(a)(8), July 18, 1984, 98 Stat. 622, 1129, 1163; Pub. L. 99–514, title XVIII, §§1882(b)(2), 1883(a)(6), Oct. 22, 1986, 100 Stat. 2915, 2916; Pub. L. 100–203, title IX, §§9022(a), 9023(b), Dec. 22, 1987, 101 Stat. 1330–295, 1330–296; Pub. L. 100–647, title I, §1011B(b)(4), title III, §3043(b), title VIII, §8016(a)(2), Nov. 10, 1988, 102 Stat. 3488, 3642, 3792; Pub. L. 101–508, title V, §§5123(a)(1), 5130(a)(2), (3), Nov. 5, 1990, 104 Stat. 1388–284, 1388–289; Pub. L. 103–296, title I, §107(a)(4), title III, §§319(b)(2), 321(a)(14), (c)(5), (6)(E)–(G), Aug. 15, 1994, 108 Stat. 1478, 1535, 1536, 1538; Pub. L. 105–34, title IX, §922(b), Aug. 5, 1997, 111 Stat. 880; Pub. L. 108–203, title IV, §§422(a), 424(a), 425(a), Mar. 2, 2004, 118 Stat. 536; Pub. L. 110–28, title VIII, §8215(b)(2), May 25, 2007, 121 Stat. 194; Pub. L. 110–234, title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), May 22, 2008, 122 Stat. 1109, 1501, 1526; Pub. L. 110–246, §4(a), title IV, §4115(c)(1)(A)(i), (B)(iii), title XV, §§15301(b), 15352(b)(1), (2), June 18, 2008, 122 Stat. 1664, 1870, 2263, 2288.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.

+

Section 3833(2) of title 16, referred to in subsec. (a)(1), was in the original a reference to "section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2))", which is section 1233(2) of Pub. L. 99–198, and which was classified to section 3833(2) of Title 16, Conservation, prior to the general amendment of section 1233 by Pub. L. 113–79, title II, §2004, Feb. 7, 2014, 128 Stat. 715. As so amended, the substance of former section 1233(2) now appears in section 1233(a)(2), which is classified to section 3833(a)(2) of Title 16.

+ + +

Codification

+

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

+ + +

Amendments

+

2008—Subsec. (a). Pub. L. 110–246, §15352(b)(1), in concluding provisions, substituted "the upper limit" for "$2,400" wherever appearing and "the lower limit" for "$1,600" wherever appearing.

+

Subsec. (a)(1). Pub. L. 110–246, §15301(b), inserted ", and including payments under section 3833(2) of title 16 to individuals receiving benefits under section 402 or 423 of this title" after "crop shares".

+

Subsec. (a)(2). Pub. L. 110–246, §4115(c)(1)(A)(i), (B)(iii), substituted "benefits" for "coupons".

+

Subsec. (k). Pub. L. 110–246, §15352(b)(2), added subsec. (k).

+

2007—Subsec. (a)(16). Pub. L. 110–28 added par. (16).

+

2004—Subsec. (a)(5)(A). Pub. L. 108–203, §425(a), substituted "the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of their respective distributive share of the gross income and deductions;" for "all of the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife;".

+

Subsec. (a)(7). Pub. L. 108–203, §422(a), inserted ", but shall not include in any such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excluded under section 107 of the Internal Revenue Code of 1986) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414(e) of such Code) after the individual retires" before semicolon at end.

+

Subsec. (a)(15). Pub. L. 108–203, §424(a), substituted "section 162(l)" for "section 162(m)".

+

1997—Subsec. (j). Pub. L. 105–34 added subsec. (j).

+

1994—Subsec. (a). Pub. L. 103–296, §321(c)(6)(E), substituted "1986" for "1954" after "Code of" wherever appearing in introductory provisions, in pars. (3), (4), (6), (10), (11), and (12), and in cls. (iii) and (iv) of closing provisions.

+

Subsec. (a)(13) to (15). Pub. L. 103–296, §321(a)(14), (c)(5), struck out "and" at end of par. (13), substituted "; and" for period at end of par. (14), and inserted "of the Internal Revenue Code of 1986" after "section 162(m)" in par. (15).

+

Subsec. (c). Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of" in introductory and closing provisions.

+

Subsec. (c)(1). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (c)(2)(C). Pub. L. 103–296, §319(b)(2), which directed that subpar. (C) be amended by inserting ", except service which constitutes 'employment' under section 410(r) of this title" before the semicolon, was executed by making the insertion before the comma at end, to reflect the probable intent of Congress.

+

Subsec. (c)(2)(E). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary".

+

Subsec. (c)(3), (6). Pub. L. 103–296, §321(c)(6)(F), substituted "1986" for "1954" after "Code of".

+

Subsecs. (d), (e), (h)(1)(B). Pub. L. 103–296, §321(c)(6)(G), substituted "1986" for "1954" after "Code of".

+

1990—Subsec. (a). Pub. L. 101–508, §5123(a)(1), redesignated last undesignated paragraph, relating to income of an individual which results from or is attributable to performance of services by such individual as a director of a corporation, as subsec. (f)(5) of section 403 of this title.

+

Subsec. (a)(14), (15). Pub. L. 101–508, §5130(a)(3), redesignated par. (14), relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals), as (15).

+

Subsec. (b). Pub. L. 101–508, §5130(a)(2), made technical correction to directory language of Pub. L. 98–21, §322(b)(1). See 1983 Amendment note below.

+

1988—Subsec. (a)(7). Pub. L. 100–647, §8016(a)(2), inserted "of the Internal Revenue Code of 1986" before semicolon at end.

+

Subsec. (a)(14). Pub. L. 100–647, §3043(b), added par. (14) relating to the exclusion of income excluded from taxation under section 7873 of the Internal Revenue Code of 1986 (income derived by Indians from exercise of fishing rights).

+

Pub. L. 100–647, §1011B(b)(4), added par. (14) relating to nonallowability of deduction under section 162(m) (health insurance costs of self-employed individuals).

+

1987—Subsec. (a). Pub. L. 100–203, §9022(a), inserted par. at end relating to income of an individual which results from or is attributable to the performance of services by such individual as a director of a corporation.

+

Subsec. (a)(7). Pub. L. 100–203, §9023(b)(1), struck out reference to section 931 (relating to income from sources within possessions of the United States) of the Internal Revenue Code of 1954.

+

Subsec. (a)(8). Pub. L. 100–203, §9023(b)(2), amended par. (8) generally. Prior to amendment, par. (8) read as follows: "The term 'possession of the United States' as used in sections 931 (relating to income from sources within the possessions of the United States) and 932 (relating to citizens of possessions of the United States) of the Internal Revenue Code of 1986 shall be deemed not to include the Virgin Islands, Guam, or American Samoa;".

+

1986—Subsec. (a)(13). Pub. L. 99–514, §1882(b)(2)(B)(i), amended par. (13) generally. Prior to amendment, par. (13) read as follows: "With respect to remuneration for service which are treated as services in a trade or business under subsection (c)(2)(G) of this section—

+

"(A) no deduction for trade or business expenses provided under the Internal Revenue Code of 1954 (other than the deduction under paragraph (11) of this subsection) shall apply;

+

"(B) the provisions of subsection (b)(2) of this section shall not apply; and

+

"(C) if the amount of such remuneration from an employer for the taxable year is less than $100, such remuneration from that employer shall not be included in self-employment income."

+

Subsec. (b). Pub. L. 99–514, §1882(b)(2)(B)(ii), inserted at end "In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2)."

+

Subsec. (c)(2)(G). Pub. L. 99–514, §1883(a)(6), realigned margins of subpar. (G).

+

Subsec. (i). Pub. L. 99–514, §1882(b)(2)(A), added subsec. (i).

+

1984—Subsec. (a). Pub. L. 98–369, §2663(a)(8)(A), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939", "such subtitle" for "such chapter", and "section 702(a)(8) of the Internal Revenue Code of 1954" for "section 183 of the Internal Revenue Code of 1939".

+

Pub. L. 98–369, §2663(a)(8)(D), in provisions following numbered pars., substituted "702(a)(8)" for "702(a)(9)" in cl. (iii) and in two places in cl. (iv).

+

Subsec. (a)(3). Pub. L. 98–369, §2663(a)(8)(B), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" and inserted "or" before "(C)".

+

Subsec. (a)(4). Pub. L. 98–369, §2663(a)(8)(C), substituted "section 172 of the Internal Revenue Code of 1954" for "section 23(s) of the Internal Revenue Code of 1939".

+

Subsec. (a)(13). Pub. L. 98–369, §2603(d)(1), added par. (13).

+

Subsec. (b)(1)(D), (G) to (I). Pub. L. 98–369, §2663(a)(8)(E), realigned margins of subpars. (D) and (G) to (I).

+

Subsec. (c). Pub. L. 98–369, §2663(a)(8)(F), substituted "section 162 of the Internal Revenue Code of 1954" for "section 23 of the Internal Revenue Code of 1939" in provisions preceding par. (1).

+

Subsec. (c)(2)(G). Pub. L. 98–369, §2603(c)(1), added subpar. (G).

+

Subsec. (c)(3). Pub. L. 98–369, §2663(a)(8)(G), substituted "section 3231 of the Internal Revenue Code of 1954" for "section 1532 of the Internal Revenue Code of 1939".

+

Subsec. (d). Pub. L. 98–369, §2663(a)(8)(H), substituted "subchapter K of chapter 1 of the Internal Revenue Code of 1954" for "supplement F of chapter 1 of the Internal Revenue Code of 1939".

+

Subsec. (e). Pub. L. 98–369, §2663(a)(8)(I), substituted "subtitle A of the Internal Revenue Code of 1954" for "chapter 1 of the Internal Revenue Code of 1939" in three places.

+

Subsec. (h). Pub. L. 98–369, §102(c)(2), added subsec. (h).

+

1983—Subsec. (a)(10). Pub. L. 98–21, §323(b)(2)(A), substituted "The exclusion from gross income provided by section 911(a)(1) of the Internal Revenue Code of 1954 shall not apply" for "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply".

+

Pub. L. 98–21, §323(b)(2)(B), temporarily amended par. (10) by substituting "In the case of an individual described in section 911(d)(1)(B) of the Internal Revenue Code of 1954, the exclusion from gross income provided by section 911(a)(1) of such Code shall not apply" for "In the case of an individual who has been a resident of the United States during the entire taxable year, the exclusion from gross income provided by section 911(a)(2) of the Internal Revenue Code of 1954 shall not apply". See Effective and Termination Dates of 1983 Amendment note below.

+

Subsec. (a)(11), (12). Pub. L. 98–21, §124(c)(3), added par. (11) and redesignated former par. (11) as (12).

+

Subsec. (b). Pub. L. 98–21, §322(b)(1), as amended by Pub. L. 101–508, §5130(a)(2), inserted ", except as provided by an agreement under section 433 of this title" after "non-resident alien individual" in provisions preceding par. (1).

+

1978—Subsec. (a)(2). Pub. L. 95–600, §703(j)(14)(D), which directed that "(other than interest described in section 35 of the Internal Revenue Code of 1954)" be struck out from subsec. (a)(2) of this section, was executed by striking out "(other than interest described in section 25(a) of the Internal Revenue Code of 1939)" as the probable intent of Congress.

+

Subsec. (c)(6). Pub. L. 95–600, §703(j)(14)(E), substituted "section 1402(g)" for "section 1402(h)".

+

1977—Subsec. (a)(11). Pub. L. 95–216 added par. (11).

+

1976—Subsec. (c)(2)(F). Pub. L. 94–455 added subpar. (F).

+

1974—Subsec. (a)(1). Pub. L. 93–368 inserted "(as determined without regard to any activities of an agent of such owner or tenant)" after "material participation by the owner or tenant" wherever appearing.

+

1973—Subsec. (b)(1)(H). Pub. L. 93–233 substituted "$13,200" for "$12,600".

+

Pub. L. 93–66 substituted "$12,600" for "$12,000".

+

1972—Subsec. (a). Pub. L. 92–603, §§121(a)(1), 124(a), 140(a), struck out provisions of par. (7) relating to citizens of the United States performing the specified services as an employee of an American employer (as defined in section 410(e) of this title) or as a minister in a foreign country who has a congregation composed predominantly of United States citizens, inserted provisions in par. (7) relating to the applicability of sections 911 and 931 of title 26, and added par. (10) and provisions for an optional method for determining self-employment earnings.

+

Subsec. (b)(1)(F). Pub. L. 92–336, §203(a)(2)(A), inserted "and prior to 1973" after "1971".

+

Subsec. (b)(1)(G) to (I). Pub. L. 92–336, §203(a)(2)(B), added subpars. (G) to (I).

+

Subsec. (g). Pub. L. 92–603, §121(a)(2), added subsec. (g).

+

1971—Subsec. (b)(1)(E). Pub. L. 92–5, §203(a)(2)(A), inserted "and beginning prior to 1972" after "1967".

+

Subsec. (b)(1)(F). Pub. L. 92–5, §203(a)(2)(B), added subpar. (F).

+

1968—Subsec. (a)(9). Pub. L. 90–248, §118(b), added par. (9).

+

Subsec. (b)(1)(D), (E). Pub. L. 90–248, §108(a)(2)(A), (B), inserted "and prior to 1968" after "1965" and added subpar. (E), respectively.

+

Subsec. (c). Pub. L. 90–248, §115(a), substituted in last sentence "unless an exemption under section 1402(e) of the Internal Revenue Code of 1954 is effective with respect to him" for "during the period for which a certificate filed by him under section 1402(e) of the Internal Revenue Code of 1954 is in effect".

+

Subsec. (c)(1). Pub. L. 90–248, §122(a)(1), included in term "trade or business" functions of a public office of a State or political subdivision thereof with respect to fees received in a position compensated solely on a fee basis and which position is not covered under a State social security coverage agreement.

+

Subsec. (c)(2)(E). Pub. L. 90–248, §122(a)(2), added subpar. (E).

+

1965—Subsec. (a). Pub. L. 89–97, §312(a), substituted "$2,400" for "$1,800" in cls. (i) to (iv) and "$1,600" for "$1,200" in cls. (ii) and (iv) of second sentence following par. (8), wherever appearing.

+

Subsec. (b)(1)(C). Pub. L. 89–97, §320(a)(2)(A), inserted "and prior to 1966" after "1958" and substituted "and" for "or" after the semicolon.

+

Subsec. (b)(1)(D). Pub. L. 89–97, §320(a)(2)(B), added subpar. (D).

+

Subsec. (c). Pub. L. 89–97, §311(a)(1), (2), struck out from par. (5) "doctor of medicine or" before, and "; or the performance of such service by a partnership" after "Christian Science practitioner" and consolidated into one sentence former last two sentences.

+

Subsec. (c)(6). Pub. L. 89–97, §319(b), added par. (6).

+

1964—Subsec. (a)(3)(B), Pub. L. 88–272 amended cl. (B) generally, substituting ", coal, or iron ore, if section 631 of the Internal Revenue Code of 1954 applies" for "or coal, if section 117(j) of the Internal Revenue Code of 1954 is applicable".

+

1960—Subsec. (a)(6). Pub. L. 86–778, §103(j)(3), substituted "section 933 of the Internal Revenue Code of 1954" for "section 116(1) of the Internal Revenue Code of 1954", and struck out provisions which defined "possession of the United States" in the case of taxable years beginning before the effective date specified in former section 419 of this title.

+

Subsec. (a)(8). Pub. L. 86–778, §103(g), added par. (8) and inserted a reference to paragraph (8) in cls. (v) and (vi) of last sentence.

+

Subsec. (b). Pub. L. 86–778, §103(h), provided that individuals who are not citizens of the United States but who are residents of Guam or American Samoa shall not, for the purposes of this subsection, be considered to be nonresident alien individuals, and struck out provisions which related to individuals who were citizens of Puerto Rico prior to the effective date specified in section 419 of this title.

+

Subsec. (c)(2). Pub. L. 86–778, §106(a), excluded service described in section 410(a)(11), (12), or (15) of this title performed in the United States by a citizen of the United States.

+

1958—Subsec. (b)(1). Pub. L. 85–840, §102(b), inserted "and prior to 1959" after "year ending after 1954" in cl. (B), and added cl. (C).

+

Subsec. (f). Pub. L. 85–840, §313(a), added subsec. (f).

+

1957—Subsec. (a)(7). Pub. L. 85–239 permitted computation of net earnings without regard to sections 107 and 119 of the Internal Revenue Code of 1954.

+

1956—Subsec. (a). Act Aug. 1, 1956, §106(a), amended last two sentences generally, to include those businesses in which the income is computed under an accrual method, and partnerships, to change the method of computation of net earnings for individuals by permitting those whose gross income is not more than $1,800 to deem their net earnings to be 662/3 percent of such gross income, and those whose gross income is more than $1,800 and the net earnings are less than $1,200, to deem the net earnings to be $1,200, and to provide for the computation of net earnings for members of partnerships.

+

Subsec. (a)(1). Act Aug. 1, 1956, §104(c)(2), struck out from exclusion, income derived by an owner or tenant to land if such income is derived under an arrangement with another individual for the production by such other individual of agricultural or horticultural commodities if such arrangement provides for material participation by the owner or tenant in the production or the management of the production of such commodities, and there is material participation by the owner or tenant with respect to any such commodity.

+

Subsec. (a)(7)(B). Act Aug. 1, 1956, §104(h), included citizens of the United States who are ministers in foreign countries and have congregations composed predominantly of citizens of the United States.

+

Subsec. (c)(2). Act Aug. 1, 1956, §104(c)(3), included within term "trade or business" service described in section 410(a)(16) of this title.

+

Subsec. (c)(5). Act Aug. 1, 1956, §104(d), struck out exclusion from coverage in the case of lawyers, dentists, osteopaths, veterinarians, chiropractors, naturopaths, and optometrists.

+

1954—Subsec. (a)(1). Act Sept. 1, 1954, §101(g)(2), made it clear that rentals paid in crop shares would be excluded as being rentals from real estate.

+

Subsec. (a)(2). Act Sept. 1, 1954, §101(g)(1), redesignated par. (3) as (2), and struck out former par. (2).

+

Subsec. (a)(3). Act Sept. 1, 1954, §101(g)(3), redesignated par. (4) as (3), and excluded from "net earnings from self-employment" the gain or loss derived from coal royalties under certain conditions. Former par. (3) redesignated (2).

+

Subsec. (a)(4) to (6). Act Sept. 1, 1954, §101(g)(1), redesignated pars. (5) to (7) as (4) to (6), respectively. Former par. (4) redesignated (3).

+

Subsec. (a)(7). Act Sept. 1, 1954, §101(d)(3), added par. (7).

+

Subsec. (a). Act Sept. 1, 1954, §101(g)(1), inserted two sentences at end.

+

Subsec. (b)(1). Act Sept. 1, 1954, §104(b), excluded from self-employment income, for taxable years after 1954 any amount in excess of $4,200 minus the amount of the wages paid to an individual during the taxable year.

+

Subsec. (c). Act Sept. 1, 1954, §101(d)(2), inserted two sentences at end making provisions of par. (4) inapplicable to service performed during the period for which a certificate filed under section 1402(e) of title 26 is in effect.

+

Subsec. (c)(2). Act Sept. 1, 1954, §101(d)(1), inserted "and other than service described in paragraph (4) of this subsection" after "eighteen".

+

Subsec. (c)(5). Act Sept. 1, 1954, §101(g)(4), struck out exclusion from coverage in case of architects, certified public accountants, accountants registered or licensed as accountants under State or municipal law, full-time practicing public accountants, funeral directors, or professional engineers.

+

1950—Subsec. (a)(7). Act Sept. 23, 1950, made provisions applicable to Puerto Rico and provided the basis for computation of net earnings.

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 2008 Amendment

+

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

+

Amendment by section 4115(c)(1)(A)(i), (B)(iii) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

+

Amendment by section 15301(b) of Pub. L. 110–246 applicable to payments made after Dec. 31, 2007, see section 15301(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 15352(b)(1), (2) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 2007 Amendment

+

Amendment by Pub. L. 110–28 applicable to taxable years beginning after Dec. 31, 2006, see section 8215(c) of Pub. L. 110–28, set out as a note under section 761 of Title 26, Internal Revenue Code.

+

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §422(b), Mar. 2, 2004, 118 Stat. 536, provided that: "The amendment made by this section [amending this section] shall apply to years beginning before, on, or after December 31, 1994."

+

Effective Date of 1997 Amendment

+

Amendment by Pub. L. 105–34 applicable to payments after Dec. 31, 1997, see section 922(c) of Pub. L. 105–34, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Amendment by section 319(b)(2) of Pub. L. 103–296 applicable with respect to service performed after calendar quarter following calendar quarter in which Aug. 15, 1994, occurs, see section 319(c) of Pub. L. 103–296, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1990 Amendment

+

Amendment by section 5123(a)(1) of Pub. L. 101–508 applicable with respect to income received for services performed in taxable years beginning after Dec. 31, 1990, see section 5123(b) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Amendment by section 5130(a)(2) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 98–21, §322(b)(1), and amendment by section 5130(a)(3) of Pub. L. 101–508 effective as if included in the enactment of Pub. L. 100–647, §1011B(b)(4), see section 5130(b) of Pub. L. 101–508, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1988 Amendment

+

Amendment by section 1011B(b)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of Title 26, Internal Revenue Code.

+

Amendment by section 3043(b) of Pub. L. 100–647 applicable to all periods beginning before, on, or after Nov. 10, 1988, with no inference created as to existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of Mar. 17, 1988, by any treaty, law, or Executive Order, see section 3044 of Pub. L. 100–647, set out as an Effective Date note under section 7873 of Title 26.

+

Amendment by section 8016(a)(2) of Pub. L. 100–647 effective Nov. 10, 1988, except that any amendment to a provision of a particular Public Law which is referred to by its number, or to a provision of the Social Security Act [42 U.S.C. 301 et seq.], or to Title 26, as added or amended by a provision of a particular Public Law which is so referred to, effective as though included or reflected in the relevant provisions of that Public Law at the time of its enactment, see section 8016(b) of Pub. L. 100–647, set out as a note under section 3111 of Title 26.

+

Effective Date of 1987 Amendment

+

Amendment by section 9022(a) of Pub. L. 100–203 applicable with respect to services performed in taxable years beginning on or after Jan. 1, 1988, see section 9022(c) of Pub. L. 100–203, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1986 Amendment

+

Amendment by section 1882(b)(2) of Pub. L. 99–514 applicable to remuneration paid or derived in taxable years beginning after Dec. 31, 1985, see section 1882(b)(3) of Pub. L. 99–514, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 1883(a)(6) of Pub. L. 99–514 effective Oct. 22, 1986, see section 1883(f) of Pub. L. 99–514, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 102(c)(2) of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, except as otherwise provided, see section 102(f)(3), (g) of Pub. L. 98–369, set out as a note under section 1256 of Title 26, Internal Revenue Code.

+

Amendment by section 2603(c)(1), (d)(1) of Pub. L. 98–369 applicable to service performed after Dec. 31, 1983, see section 2603(e) of Pub. L. 98–369, set out as a note under section 410 of this title.

+

Amendment by section 2663(a)(8) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+ + +

Effective and Termination Dates of 1983 Amendment

+

Amendment by section 124(c)(3) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1401 of Title 26, Internal Revenue Code.

+

Amendment by section 322(b)(2) of Pub. L. 98–21 effective in taxable years beginning on or after Apr. 20, 1983, see section 322(c) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 3121 of Title 26.

+

Amendment by section 323(b)(2)(A) of Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, see section 323(c)(2) of Pub. L. 98–21, set out as an Effective Date of 1983 Amendment note under section 1402 of Title 26.

+

Pub. L. 98–21, title III, §323(b)(2)(B), Apr. 20, 1983, 97 Stat. 121, provided that the amendment made by such section 323(b)(2)(B) is effective with respect to taxable years beginning after Dec. 31, 1981, and before Jan. 1, 1984.

+ + +

Effective Date of 1978 Amendment

+

Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of Title 26, Internal Revenue Code.

+

Effective Date of 1977 Amendment

+

Pub. L. 95–216, title III, §313(c), Dec. 20, 1977, 91 Stat. 1536, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1977."

+

Effective Date of 1974 Amendment

+

Pub. L. 93–368, §10(c), Aug. 7, 1974, 88 Stat. 422, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply with respect to taxable years beginning after December 31, 1973."

+

Effective Date of 1973 Amendment

+

Amendment by Pub. L. 93–233 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 5(e) of Pub. L. 93–233, set out as a note under section 409 of this title.

+

Amendment by Pub. L. 93–66 applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see section 203(e) of Pub. L. 93–66, set out as a note under section 409 of this title.

+

Effective Date of 1972 Amendment

+

Pub. L. 92–603, title I, §121(c), Oct. 30, 1972, 86 Stat. 1354, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1972."

+

Pub. L. 92–603, title I, §124(c), Oct. 30, 1972, 86 Stat. 1357, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972."

+

Pub. L. 92–603, title I, §140(c), Oct. 30, 1972, 86 Stat. 1366, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26] shall apply with respect to taxable years beginning after December 31, 1972."

+

Amendment by Pub. L. 92–336 applicable only with respect to taxable years beginning after 1972, see section 203(c) of Pub. L. 92–336, set out as a note under section 409 of this title.

+

Effective Date of 1971 Amendment

+

Amendment by Pub. L. 92–5 applicable only with respect to taxable years beginning after 1971, see section 203(c) of Pub. L. 92–5, set out as a note under section 409 of this title.

+

Effective Date of 1968 Amendment

+

Amendment by section 108(a)(2) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 108(c) of Pub. L. 90–248, set out as a note under section 409 of this title.

+

Amendment by section 115(a) of Pub. L. 90–248 applicable only with respect to taxable years ending after 1967, see section 115(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Amendment by section 118(b) of Pub. L. 90–248 applicable only with respect to taxable years ending on or after Dec. 31, 1967, see section 118(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Amendment by section 122(a)(1), (2) of Pub. L. 90–248 applicable with respect to fees received after 1967 and with respect to election to exempt fees from coverage as self-employment income, see section 122(c) of Pub. L. 90–248, set out as a note under section 1402 of Title 26.

+

Effective Date of 1965 Amendment

+

Amendment by section 311(a)(1), (2) of Pub. L. 89–97 applicable only with respect to taxable years ending on or after Dec. 31, 1965, see section 311(c) of Pub. L. 89–97, set out as a note under section 410 of this title.

+

Pub. L. 89–97, title III, §312(c), July 30, 1965, 79 Stat. 381, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years beginning after December 31, 1965."

+

Amendment by section 319(b) of Pub. L. 89–97 applicable with respect to taxable years beginning after December 31, 1950, see section 319(e) of Pub. L. 89–97, set out as a note under section 1402 of Title 26.

+

Amendment by section 320(a)(2) of Pub. L. 89–97 applicable with respect to taxable years ending after 1965, see section 320(c) of Pub. L. 89–97, set out as a note under section 3121 of Title 26.

+

Effective Date of 1964 Amendment

+

Amendment by Pub. L. 88–272 applicable with respect to amounts received or accrued in taxable years beginning after Dec. 31, 1963, attributable to iron ore mined in such years, see section 227(c) of Pub. L. 88–272, set out as a note under section 272 of Title 26, Internal Revenue Code.

+

Effective Date of 1960 Amendment

+

Amendment by section 103(g) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, except that, insofar as involves the nonapplication of section 932 of Title 26, Internal Revenue Code, to the Virgin Islands for purposes of sections 1401 et seq. of Title 26 and this section, such amendment shall be effective in the case of all taxable years with respect to which such sections 1401 et seq. (and corresponding provisions of prior law) and this section are applicable, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(h) of Pub. L. 86–778 applicable only in the case of taxable years beginning after 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Amendment by section 103(j)(3) of Pub. L. 86–778 effective Sept. 13, 1960, see section 103(v)(1), (3) of Pub. L. 86–778, set out as a note under section 402 of this title.

+

Pub. L. 86–778, title I, §106(c), Sept. 13, 1960, 74 Stat. 946, provided that: "The amendments made by this section [amending this section and section 1402 of Title 26, Internal Revenue Code] shall apply only with respect to taxable years ending on or after December 31, 1960; except that for purposes of section 203 of the Social Security Act [42 U.S.C. 403], the amendment made by subsection (a) [amending this section] shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act [Sept. 13, 1960]."

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title III, §313(b), Aug. 28, 1958, 72 Stat. 1036, provided that: "The amendment made by subsection (a) [amending this section] shall apply—

+

"(1) with respect to individuals who die after the date of the enactment of this Act [Aug. 28, 1958], and

+

"(2) with respect to any individual who died after 1955 and on or before the date of the enactment of this Act [Aug. 28, 1958], but only if the requirements of section 403(b)(2) of this Act [26 U.S.C. 1402 note] are met."

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–239 applicable, except for purposes of section 403 of this title, only with respect to taxable years ending on or after December 31, 1957, see section 5(c) of Pub. L. 85–239, set out as a note under section 1402 of Title 26, Internal Revenue Code.

+

Effective Date of 1956 Amendment

+

Amendment by section 104(c)(2), (d) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1955, see section 104(i) of such act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(c)(3) of act Aug. 1, 1956, applicable with respect to taxable years ending after 1954, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title.

+

Amendment by section 104(h) of act Aug. 1, 1956, applicable with respect to the same taxable years with respect to which the amendment to section 3121(k)(1) of Title 26, Internal Revenue Code, applies, see section 104(i) of act Aug. 1, 1956, set out as a note under section 410 of this title, and section 201(m)(2) of such act Aug. 1, 1956, set out as a note under section 3121 of Title 26.

+

Act Aug. 1, 1956, ch. 836, title I, §106(b), 70 Stat. 829, provided that: "The amendment made by subsection (a) [amending this section] shall be effective with respect to taxable years ending on or after December 31, 1956."

+

Effective Date of 1954 Amendment

+

Amendments by section 101(d), (g)(1), (2), (4) of act Sept. 1, 1954, applicable only with respect to taxable years ending after 1954, amendment by section 101(g)(3) of act Sept. 1, 1954, applicable only with respect to taxable years beginning after 1950, and, for purposes of section 403 of this title, the amendments made by paragraphs (1), (2), and (4) of subsection (g) and by subsection (d) [of said section 101] effective with respect to net earnings from self-employment derived after 1954, see section 101(n) of act Sept. 1, 1954, set out as a note under section 405 of this title.

+

Effective Date of 1950 Amendment

+

Amendment by act Sept. 23, 1950, applicable with respect to taxable years beginning after Dec. 31, 1950, see act Sept. 23, 1950, ch. 994, title II, §221(k), 64 Stat. 947.

+ + +

Plan Amendments Not Required Until January 1, 1989

+

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.

+ + +

Treaty Obligations

+

Act Sept. 23, 1950, ch. 994, title II, §214, 64 Stat. 937, provided that: "No amendment made by this Act [see Tables for classification] shall apply in any case where its application would be contrary to any treaty obligation of the United States."

+ + + +

1 See References in Text note below.

+ + +

2 So in original. Probably should be "coupons". See 2008 Amendment note below.

+ + + + \ No newline at end of file diff --git a/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_416.html b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_416.html new file mode 100644 index 00000000..ec374668 --- /dev/null +++ b/data/external/snapshots/income_resources_ce1_v1/uscode_2024_42_416.html @@ -0,0 +1,420 @@ +U.S.C. Title 42 - THE PUBLIC HEALTH AND WELFARE +42 U.S.C.
+United States Code, 2024 Edition
+Title 42 - THE PUBLIC HEALTH AND WELFARE
+CHAPTER 7 - SOCIAL SECURITY
+SUBCHAPTER II - FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
+Sec. 416 - Additional definitions
+From the U.S. Government Publishing Office, www.gpo.gov

+ + + + + +

§416. Additional definitions

+ + +

For the purposes of this subchapter—

+

(a) Spouse; surviving spouse

+

(1) The term "spouse" means a wife as defined in subsection (b) or a husband as defined in subsection (f).

+

(2) The term "surviving spouse" means a widow as defined in subsection (c) or a widower as defined in subsection (g).

+

(b) Wife

+

The term "wife" means the wife of an individual, but only if she (1) is the mother of his son or daughter, (2) was married to him for a period of not less than one year immediately preceding the day on which her application is filed, or (3) in the month prior to the month of her marriage to him (A) was entitled to, or on application therefor and attainment of age 62 in such prior month would have been entitled to, benefits under subsection (b), (e), or (h) of section 402 of this title, (B) had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of such section (subject, however, to section 402(s) of this title), or (C) was entitled to, or upon application therefor and attainment of the required age (if any) would have been entitled to, a widow's, child's (after attainment of age 18), or parent's insurance annuity under section 231a of title 45. For purposes of clause (2), a wife shall be deemed to have been married to an individual for a period of one year throughout the month in which occurs the first anniversary of her marriage to such individual. For purposes of subparagraph (C) of section 402(b)(1) of this title, a divorced wife shall be deemed not to be married throughout the month in which she becomes divorced.

+

(c) Widow

+

(1) The term "widow" (except when used in the first sentence of section 402(i) of this title) means the surviving wife of an individual, but only if (A) she is the mother of his son or daughter, (B) she legally adopted his son or daughter while she was married to him and while such son or daughter was under the age of eighteen, (C) he legally adopted her son or daughter while she was married to him and while such son or daughter was under the age of eighteen, (D) she was married to him at the time both of them legally adopted a child under the age of eighteen, (E) except as provided in paragraph (2), she was married to him for a period of not less than nine months immediately prior to the day on which he died, or (F) in the month prior to the month of her marriage to him (i) she was entitled to, or on application therefor and attainment of age 62 in such prior month would have been entitled to, benefits under subsection (b), (e), or (h) of section 402 of this title, (ii) she had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of such section (subject, however, to section 402(s) of this title), or (iii) she was entitled to, or upon application therefor and attainment of the required age (if any) would have been entitled to, a widow's, child's (after attainment of age 18), or parent's insurance annuity under section 231a of title 45.

+

(2) The requirements of paragraph (1)(E) in connection with the surviving wife of an individual shall be treated as satisfied if—

+

(A) the individual had been married prior to the individual's marriage to the surviving wife,

+

(B) the prior wife was institutionalized during the individual's marriage to the prior wife due to mental incompetence or similar incapacity,

+

(C) during the period of the prior wife's institutionalization, the individual would have divorced the prior wife and married the surviving wife, but the individual did not do so because such divorce would have been unlawful, by reason of the prior wife's institutionalization, under the laws of the State in which the individual was domiciled at the time (as determined based on evidence satisfactory to the Commissioner of Social Security),

+

(D) the prior wife continued to remain institutionalized up to the time of her death, and

+

(E) the individual married the surviving wife within 60 days after the prior wife's death.

+

(d) Divorced spouses; divorce

+

(1) The term "divorced wife" means a woman divorced from an individual, but only if she had been married to such individual for a period of 10 years immediately before the date the divorce became effective.

+

(2) The term "surviving divorced wife" means a woman divorced from an individual who has died, but only if she had been married to the individual for a period of 10 years immediately before the date the divorce became effective.

+

(3) The term "surviving divorced mother" means a woman divorced from an individual who has died, but only if (A) she is the mother of his son or daughter, (B) she legally adopted his son or daughter while she was married to him and while such son or daughter was under the age of 18, (C) he legally adopted her son or daughter while she was married to him and while such son or daughter was under the age of 18, or (D) she was married to him at the time both of them legally adopted a child under the age of 18.

+

(4) The term "divorced husband" means a man divorced from an individual, but only if he had been married to such individual for a period of 10 years immediately before the date the divorce became effective.

+

(5) The term "surviving divorced husband" means a man divorced from an individual who has died, but only if he had been married to the individual for a period of 10 years immediately before the divorce became effective.

+

(6) The term "surviving divorced father" means a man divorced from an individual who has died, but only if (A) he is the father of her son or daughter, (B) he legally adopted her son or daughter while he was married to her and while such son or daughter was under the age of 18, (C) she legally adopted his son or daughter while he was married to her and while such son or daughter was under the age of 18, or (D) he was married to her at the time both of them legally adopted a child under the age of 18.

+

(7) The term "surviving divorced parent" means a surviving divorced mother as defined in paragraph (3) of this subsection or a surviving divorced father as defined in paragraph (6).

+

(8) The terms "divorce" and "divorced" refer to a divorce a vinculo matrimonii.

+

(e) Child

+

The term "child" means (1) the child or legally adopted child of an individual, (2) a stepchild who has been such stepchild for not less than one year immediately preceding the day on which application for child's insurance benefits is filed or (if the insured individual is deceased) not less than nine months immediately preceding the day on which such individual died, and (3) a person who is the grandchild or stepgrandchild of an individual or his spouse, but only if (A) there was no natural or adoptive parent (other than such a parent who was under a disability, as defined in section 423(d) of this title) of such person living at the time (i) such individual became entitled to old-age insurance benefits or disability insurance benefits or died, or (ii) if such individual had a period of disability which continued until such individual became entitled to old-age insurance benefits or disability insurance benefits, or died, at the time such period of disability began, or (B) such person was legally adopted after the death of such individual by such individual's surviving spouse in an adoption that was decreed by a court of competent jurisdiction within the United States and such person's natural or adopting parent or stepparent was not living in such individual's household and making regular contributions toward such person's support at the time such individual died. For purposes of clause (1), a person shall be deemed, as of the date of death of an individual, to be the legally adopted child of such individual if such person was either living with or receiving at least one-half of his support from such individual at the time of such individual's death and was legally adopted by such individual's surviving spouse after such individual's death but only if (A) proceedings for the adoption of the child had been instituted by such individual before his death, or (B) such child was adopted by such individual's surviving spouse before the end of two years after (i) the day on which such individual died or (ii) August 28, 1958. For purposes of clause (2), a person who is not the stepchild of an individual shall be deemed the stepchild of such individual if such individual was not the mother or adopting mother or the father or adopting father of such person and such individual and the mother or adopting mother, or the father or adopting father, as the case may be, of such person went through a marriage ceremony resulting in a purported marriage between them which, but for a legal impediment described in the last sentence of subsection (h)(1)(B), would have been a valid marriage. For purposes of clause (2), a child shall be deemed to have been the stepchild of an individual for a period of one year throughout the month in which occurs the expiration of such one year. For purposes of clause (3), a person shall be deemed to have no natural or adoptive parent living (other than a parent who was under a disability) throughout the most recent month in which a natural or adoptive parent (not under a disability) dies.

+

(f) Husband

+

The term "husband" means the husband of an individual, but only if (1) he is the father of her son or daughter, (2) he was married to her for a period of not less than one year immediately preceding the day on which his application is filed, or (3) in the month prior to the month of his marriage to her (A) he was entitled to, or on application therefor and attainment of age 62 in such prior month would have been entitled to, benefits under subsection (c), (f) or (h) of section 402 of this title, (B) he had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of such section (subject, however, to section 402(s) of this title), or (C) he was entitled to, or upon application therefor and attainment of the required age (if any) he would have been entitled to, a widower's, child's (after attainment of age 18), or parent's insurance annuity under section 231a of title 45. For purposes of clause (2), a husband shall be deemed to have been married to an individual for a period of one year throughout the month in which occurs the first anniversary of his marriage to her. For purposes of subparagraph (C) of section 402(c)(1) of this title, a divorced husband shall be deemed not to be married throughout the month which he becomes divorced.

+

(g) Widower

+

(1) The term "widower" (except when used in the first sentence of section 402(i) of this title) means the surviving husband of an individual, but only if (A) he is the father of her son or daughter, (B) he legally adopted her son or daughter while he was married to her and while such son or daughter was under the age of eighteen, (C) she legally adopted his son or daughter while he was married to her and while such son or daughter was under the age of eighteen, (D) he was married to her at the time both of them legally adopted a child under the age of eighteen, (E) except as provided in paragraph (2), he was married to her for a period of not less than nine months immediately prior to the day on which she died, or (F) in the month before the month of his marriage to her (i) he was entitled to, or on application therefor and attainment of age 62 in such prior month would have been entitled to, benefits under subsection (c), (f) or (h) of section 402 of this title, (ii) he had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of such section (subject, however, to section 402(s) of this title), or (iii) he was entitled to, or on application therefor and attainment of the required age (if any) he would have been entitled to, a widower's, child's (after attainment of age 18), or parent's insurance annuity under section 231a of title 45.

+

(2) The requirements of paragraph (1)(E) in connection with the surviving husband of an individual shall be treated as satisfied if—

+

(A) the individual had been married prior to the individual's marriage to the surviving husband,

+

(B) the prior husband was institutionalized during the individual's marriage to the prior husband due to mental incompetence or similar incapacity,

+

(C) during the period of the prior husband's institutionalization, the individual would have divorced the prior husband and married the surviving husband, but the individual did not do so because such divorce would have been unlawful, by reason of the prior husband's institutionalization, under the laws of the State in which the individual was domiciled at the time (as determined based on evidence satisfactory to the Commissioner of Social Security),

+

(D) the prior husband continued to remain institutionalized up to the time of his death, and

+

(E) the individual married the surviving husband within 60 days after the prior husband's death.

+

(h) Determination of family status

+

(1)(A)(i) An applicant is the wife, husband, widow, or widower of a fully or currently insured individual for purposes of this subchapter if the courts of the State in which such insured individual is domiciled at the time such applicant files and application, or, if such insured individual is dead, the courts of the State in which he was domiciled at the time of death, or, if such insured individual is or was not so domiciled in any State, the courts of the District of Columbia, would find that such applicant and such insured individual were validly married at the time such applicant files such application or, if such insured individual is dead, at the time he died.

+

(ii) If such courts would not find that such applicant and such insured individual were validly married at such time, such applicant shall, nevertheless be deemed to be the wife, husband, widow, or widower, as the case may be, of such insured individual if such applicant would, under the laws applied by such courts in determining the devolution of intestate personal property, have the same status with respect to the taking of such property as a wife, husband, widow, or widower of such insured individual.

+

(B)(i) In any case where under subparagraph (A) an applicant is not (and is not deemed to be) the wife, widow, husband, or widower of a fully or currently insured individual, or where under subsection (b), (c), (d), (f), or (g) such applicant is not the wife, divorced wife, widow, surviving divorced wife, husband, divorced husband, widower, or surviving divorced husband of such individual, but it is established to the satisfaction of the Commissioner of Social Security that such applicant in good faith went through a marriage ceremony with such individual resulting in a purported marriage between them which, but for a legal impediment not known to the applicant at the time of such ceremony, would have been a valid marriage, then, for purposes of subparagraph (A) and subsections (b), (c), (d), (f), and (g), such purported marriage shall be deemed to be a valid marriage. Notwithstanding the preceding sentence, in the case of any person who would be deemed under the preceding sentence a wife, widow, husband, or widower of the insured individual, such marriage shall not be deemed to be a valid marriage unless the applicant and the insured individual were living in the same household at the time of the death of the insured individual or (if the insured individual is living) at the time the applicant files the application. A marriage that is deemed to be a valid marriage by reason of the preceding sentence shall continue to be deemed a valid marriage if the insured individual and the person entitled to benefits as the wife or husband of the insured individual are no longer living in the same household at the time of the death of such insured individual.

+

(ii) The provisions of clause (i) shall not apply if the Commissioner of Social Security determines, on the basis of information brought to the Commissioner's attention, that such applicant entered into such purported marriage with such insured individual with knowledge that it would not be a valid marriage.

+

(iii) The entitlement to a monthly benefit under subsection (b) or (c) of section 402 of this title, based on the wages and self-employment income of such insured individual, of a person who would not be deemed to be a wife or husband of such insured individual but for this subparagraph, shall end with the month before the month in which such person enters into a marriage, valid without regard to this subparagraph, with a person other than such insured individual.

+

(iv) For purposes of this subparagraph, a legal impediment to the validity of a purported marriage includes only an impediment (I) resulting from the lack of dissolution of a previous marriage or otherwise arising out of such previous marriage or its dissolution, or (II) resulting from a defect in the procedure followed in connection with such purported marriage.

+

(2)(A) In determining whether an applicant is the child or parent of a fully or currently insured individual for purposes of this subchapter, the Commissioner of Social Security shall apply such law as would be applied in determining the devolution of intestate personal property by the courts of the State in which such insured individual is domiciled at the time such applicant files application, or, if such insured individual is dead, by the courts of the State in which he was domiciled at the time of his death, or, if such insured individual is or was not so domiciled in any State, by the courts of the District of Columbia. Applicants who according to such law would have the same status relative to taking intestate personal property as a child or parent shall be deemed such.

+

(B) If an applicant is a son or daughter of a fully or currently insured individual but is not (and is not deemed to be) the child of such insured individual under subparagraph (A), such applicant shall nevertheless be deemed to be the child of such insured individual if such insured individual and the mother or father, as the case may be, of such applicant went through a marriage ceremony resulting in a purported marriage between them which, but for a legal impediment described in the last sentence of paragraph (1)(B), would have been a valid marriage.

+

(3) An applicant who is the son or daughter of a fully or currently insured individual, but who is not (and is not deemed to be) the child of such insured individual under paragraph (2) of this subsection, shall nevertheless be deemed to be the child of such insured individual if:

+

(A) in the case of an insured individual entitled to old-age insurance benefits (who was not, in the month preceding such entitlement, entitled to disability insurance benefits)—

+

(i) such insured individual—

+

(I) has acknowledged in writing that the applicant is his or her son or daughter,

+

(II) has been decreed by a court to be the mother or father of the applicant, or

+

(III) has been ordered by a court to contribute to the support of the applicant because the applicant is his or her son or daughter,

+
+

and such acknowledgment, court decree, or court order was made not less than one year before such insured individual became entitled to old-age insurance benefits or attained retirement age (as defined in subsection (l)), whichever is earlier; or

+

(ii) such insured individual is shown by evidence satisfactory to the Commissioner of Social Security to be the mother or father of the applicant and was living with or contributing to the support of the applicant at the time such applicant's application for benefits was filed;

+
+

(B) in the case of an insured individual entitled to disability insurance benefits, or who was entitled to such benefits in the month preceding the first month for which he or she was entitled to old-age insurance benefits—

+

(i) such insured individual—

+

(I) has acknowledged in writing that the applicant is his or her son or daughter,

+

(II) has been decreed by a court to be the mother or father of the applicant, or

+

(III) has been ordered by a court to contribute to the support of the applicant because the applicant is his or her son or daughter,

+
+

and such acknowledgment, court decree, or court order was made before such insured individual's most recent period of disability began; or

+

(ii) such insured individual is shown by evidence satisfactory to the Commissioner of Social Security to be the mother or father of the applicant and was living with or contributing to the support of that applicant at the time such applicant's application for benefits was filed;

+
+

(C) in the case of a deceased individual—

+

(i) such insured individual—

+

(I) had acknowledged in writing that the applicant is his or her son or daughter,

+

(II) had been decreed by a court to be the mother or father of the applicant, or

+

(III) had been ordered by a court to contribute to the support of the applicant because the applicant was his or her son or daughter,

+
+

and such acknowledgment, court decree, or court order was made before the death of such insured individual, or

+

(ii) such insured individual is shown by evidence satisfactory to the Commissioner of Social Security to have been the mother or father of the applicant, and such insured individual was living with or contributing to the support of the applicant at the time such insured individual died.

+
+

For purposes of subparagraphs (A)(i) and (B)(i), an acknowledgement, court decree, or court order shall be deemed to have occurred on the first day of the month in which it actually occurred.

+

(i) Disability; period of disability

+

(1) Except for purposes of sections 402(d), 402(e), 402(f), 423, and 425 of this title, the term "disability" means (A) inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months, or (B) blindness; and the term "blindness" means central visual acuity of 20/200 or less in the better eye with the use of a correcting lens. An eye which is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees shall be considered for purposes of this paragraph as having a central visual acuity of 20/200 or less. The provisions of paragraphs (2)(A), (2)(B), (3), (4), (5), and (6) of section 423(d) of this title shall be applied for purposes of determining whether an individual is under a disability within the meaning of the first sentence of this paragraph in the same manner as they are applied for purposes of paragraph (1) of such section. Nothing in this subchapter shall be construed as authorizing the Commissioner of Social Security or any other officer or employee of the United States to interfere in any way with the practice of medicine or with relationships between practitioners of medicine and their patients, or to exercise any supervision or control over the administration or operation of any hospital.

+

(2)(A) The term "period of disability" means a continuous period (beginning and ending as hereinafter provided in this subsection) during which an individual was under a disability (as defined in paragraph (1)), but only if such period is of not less than five full calendar months' duration or such individual was entitled to benefits under section 423 of this title for one or more months in such period.

+

(B) No period of disability shall begin as to any individual unless such individual files an application for a disability determination with respect to such period; and no such period shall begin as to any individual after such individual attains retirement age (as defined in subsection (l)). In the case of a deceased individual, the requirement of an application under the preceding sentence may be satisfied by an application for a disability determination filed with respect to such individual within 3 months after the month in which he died.

+

(C) A period of disability shall begin—

+

(i) on the day the disability began, but only if the individual satisfies the requirements of paragraph (3) on such day; or

+

(ii) if such individual does not satisfy the requirements of paragraph (3) on such day, then on the first day of the first quarter thereafter in which he satisfies such requirements.

+
+

(D) A period of disability shall end with the close of whichever of the following months is the earlier: (i) the month preceding the month in which the individual attains retirement age (as defined in subsection (l)), or (ii) the month preceding (I) the termination month (as defined in section 423(a)(1) of this title), or, if earlier (II) the first month for which no benefit is payable by reason of section 423(e) of this title, where no benefit is payable for any of the succeeding months during the 36-month period referred to in such section. The provisions set forth in section 423(f) of this title with respect to determinations of whether entitlement to benefits under this subchapter or subchapter XVIII based on the disability of any individual is terminated (on the basis of a finding that the physical or mental impairment on the basis of which such benefits are provided has ceased, does not exist, or is not disabling) shall apply in the same manner and to the same extent with respect to determinations of whether a period of disability has ended (on the basis of a finding that the physical or mental impairment on the basis of which the finding of disability was made has ceased, does not exist, or is not disabling).

+

(E) Except as is otherwise provided in subparagraph (F), no application for a disability determination which is filed more than 12 months after the month prescribed by subparagraph (D) as the month in which the period of disability ends (determined without regard to subparagraph (B) and this subparagraph) shall be accepted as an application for purposes of this paragraph.

+

(F) An application for a disability determination which is filed more than 12 months after the month prescribed by subparagraph (D) as the month in which the period of disability ends (determined without regard to subparagraphs (B) and (E)) shall be accepted as an application for purposes of this paragraph if—

+

(i) in the case of an application filed by or on behalf of an individual with respect to a disability which ends after January 1968, such application is filed not more than 36 months after the month in which such disability ended, such individual is alive at the time the application is filed, and the Commissioner of Social Security finds in accordance with regulations prescribed by the Commissioner that the failure of such individual to file an application for a disability determination within the time specified in subparagraph (E) was attributable to a physical or mental condition of such individual which rendered him incapable of executing such an application, and

+

(ii) in the case of an application filed by or on behalf of an individual with respect to a period of disability which ends in or before January 1968—

+

(I) such application is filed not more than 12 months after January 1968,

+

(II) a previous application for a disability determination has been filed by or on behalf of such individual (1) in or before January 1968, and (2) not more than 36 months after the month in which his disability ended, and

+

(III) the Commissioner of Social Security finds in accordance with regulations prescribed by the Commissioner, that the failure of such individual to file an application within the then specified time period was attributable to a physical or mental condition of such individual which rendered him incapable of executing such an application.

+
+

In making a determination under this subsection, with respect to the disability or period of disability of any individual whose application for a determination thereof is accepted solely by reason of the provisions of this subparagraph (F), the provisions of this subsection (other than the provisions of this subparagraph) shall be applied as such provisions are in effect at the time such determination is made.

+

(G) An application for a disability determination filed before the first day on which the applicant satisfies the requirements for a period of disability under this subsection shall be deemed a valid application (and shall be deemed to have been filed on such first day) only if the applicant satisfies the requirements for a period of disability before the Commissioner of Social Security makes a final decision on the application and no request under section 405(b) of this title for notice and opportunity for a hearing thereon is made or, if such a request is made, before a decision based upon the evidence adduced at the hearing is made (regardless of whether such decision becomes the final decision of the Commissioner of Social Security).

+

(3) The requirements referred to in clauses (i) and (ii) of paragraph (2)(C) of this subsection are satisfied by an individual with respect to any quarter only if—

+

(A) he would have been a fully insured individual (as defined in section 414 of this title) had he attained age 62 and filed application for benefits under section 402(a) of this title on the first day of such quarter; and

+

(B)(i) he had not less than 20 quarters of coverage during the 40-quarter period which ends with such quarter, or

+

(ii) if such quarter ends before he attains (or would attain) age 31, not less than one-half (and not less than 6) of the quarters during the period ending with such quarter and beginning after he attained the age of 21 were quarters of coverage, or (if the number of quarters in such period is less than 12) not less than 6 of the quarters in the 12-quarter period ending with such quarter were quarters of coverage, or

+

(iii) in the case of an individual (not otherwise insured under clause (i)) who, by reason of clause (ii), had a prior period of disability that began during a period before the quarter in which he or she attained age 31, not less than one-half of the quarters beginning after such individual attained age 21 and ending with such quarter are quarters of coverage, or (if the number of quarters in such period is less than 12) not less than 6 of the quarters in the 12-quarter period ending with such quarter are quarters of coverage;

+
+

except that the provisions of subparagraph (B) of this paragraph shall not apply in the case of an individual who is blind (within the meaning of "blindness" as defined in paragraph (1)). For purposes of subparagraph (B) of this paragraph, when the number of quarters in any period is an odd number, such number shall be reduced by one, and a quarter shall not be counted as part of any period if any part of such quarter was included in a prior period of disability unless such quarter was a quarter of coverage.

+

(j) Periods of limitation ending on nonwork days

+

Where this subchapter, any provision of another law of the United States (other than the Internal Revenue Code of 1986) relating to or changing the effect of this subchapter, or any regulation issued by the Commissioner of Social Security pursuant thereto provides for a period within which an act is required to be done which affects eligibility for or the amount of any benefit or payment under this subchapter or is necessary to establish or protect any rights under this subchapter, and such period ends on a Saturday, Sunday, or legal holiday, or on any other day all or part of which is declared to be a nonwork day for Federal employees by statute or Executive order, then such act shall be considered as done within such period if it is done on the first day thereafter which is not a Saturday, Sunday, or legal holiday or any other day all or part of which is declared to be a nonwork day for Federal employees by statute or Executive order. For purposes of this subsection, the day on which a period ends shall include the day on which an extension of such period, as authorized by law or by the Commissioner of Social Security pursuant to law, ends. The provisions of this subsection shall not extend the period during which benefits under this subchapter may (pursuant to section 402(j)(1) or 423(b) of this title) be paid for months prior to the day application for such benefits is filed, or during which an application for benefits under this subchapter may (pursuant to section 402(j)(2) or 423(b) of this title) be accepted as such.

+

(k) Waiver of nine-month requirement for widow, stepchild, or widower in case of accidental death or in case of serviceman dying in line of duty, or in case of remarriage to same individual

+

The requirement in clause (E) of subsection (c)(1) or clause (E) of subsection (g)(1) that the surviving spouse of an individual have been married to such individual for a period of not less than nine months immediately prior to the day on which such individual died in order to qualify as such individual's widow or widower, and the requirement in subsection (e) that the stepchild of a deceased individual have been such stepchild for not less than nine months immediately preceding the day on which such individual died in order to qualify as such individual's child, shall be deemed to be satisfied, where such individual dies within the applicable nine-month period, if—

+

(1) his death—

+

(A) is accidental, or

+

(B) occurs in line of duty while he is a member of a uniformed service serving on active duty (as defined in section 410(l)(2) of this title),

+
+

unless the Commissioner of Social Security determines that at the time of the marriage involved the individual could not have reasonably been expected to live for nine months, or

+
+

(2)(A) the widow or widower of such individual had been previously married to such individual and subsequently divorced and such requirement would have been satisfied at the time of such divorce if such previous marriage had been terminated by the death of such individual at such time instead of by divorce; or

+

(B) the stepchild of such individual had been the stepchild of such individual during a previous marriage of such stepchild's parent to such individual which ended in divorce and such requirement would have been satisfied at the time of such divorce if such previous marriage had been terminated by the death of such individual at such time instead of by divorce;

+
+

except that paragraph (2) of this subsection shall not apply if the Commissioner of Social Security determines that at the time of the marriage involved the individual could not have reasonably been expected to live for nine months. For purposes of paragraph (1)(A) of this subsection, the death of an individual is accidental if he receives bodily injuries solely through violent, external, and accidental means and, as a direct result of the bodily injuries and independently of all other causes, loses his life not later than three months after the day on which he receives such bodily injuries.

+

(l) Retirement age

+

(1) The term "retirement age" means—

+

(A) with respect to an individual who attains early retirement age (as defined in paragraph (2)) before January 1, 2000, 65 years of age;

+

(B) with respect to an individual who attains early retirement age after December 31, 1999, and before January 1, 2005, 65 years of age plus the number of months in the age increase factor (as determined under paragraph (3)) for the calendar year in which such individual attains early retirement age;

+

(C) with respect to an individual who attains early retirement age after December 31, 2004, and before January 1, 2017, 66 years of age;

+

(D) with respect to an individual who attains early retirement age after December 31, 2016, and before January 1, 2022, 66 years of age plus the number of months in the age increase factor (as determined under paragraph (3)) for the calendar year in which such individual attains early retirement age; and

+

(E) with respect to an individual who attains early retirement age after December 31, 2021, 67 years of age.

+
+

(2) The term "early retirement age" means age 62 in the case of an old-age, wife's, or husband's insurance benefit, and age 60 in the case of a widow's or widower's insurance benefit.

+

(3) The age increase factor for any individual who attains early retirement age in a calendar year within the period to which subparagraph (B) or (D) of paragraph (1) applies shall be determined as follows:

+

(A) With respect to an individual who attains early retirement age in the 5-year period consisting of the calendar years 2000 through 2004, the age increase factor shall be equal to two-twelfths of the number of months in the period beginning with January 2000 and ending with December of the year in which the individual attains early retirement age.

+

(B) With respect to an individual who attains early retirement age in the 5-year period consisting of the calendar years 2017 through 2021, the age increase factor shall be equal to two-twelfths of the number of months in the period beginning with January 2017 and ending with December of the year in which the individual attains early retirement age.

+ + +

(Aug. 14, 1935, ch. 531, title II, §216, as added Aug. 28, 1950, ch. 809, title I, §104(a), 64 Stat. 492, 510; amended July 18, 1952, ch. 945, §3(d), 66 Stat. 771; Sept. 1, 1954, ch. 1206, title I, §106(d), 68 Stat. 1080; Aug. 1, 1956, ch. 836, title I, §§102(a), (d)(12), 103(c)(6), 70 Stat. 809, 815, 818; Pub. L. 85–109, §1, July 17, 1957, 71 Stat. 308; Pub. L. 85–238, §3(h), Aug. 30, 1957, 71 Stat. 519; Pub. L. 85–840, title II, §§201, 203, 204(a), title III, §§301(a)(2), (b)(2), (c)(2), (d), (e), 302(a), 305(b), Aug. 28, 1958, 72 Stat. 1020, 1021, 1026–1028, 1030; Pub. L. 86–778, title II, §§207(a)–(c), 208(a)–(c), title IV, §§402(e), 403(c), title VII, §703, Sept. 13, 1960, 74 Stat. 950–952, 968, 969, 994; Pub. L. 87–64, title I, §§102(b)(2)(D), (c)(1), (2)(B), (3)(C), 105, June 30, 1961, 75 Stat. 134, 135, 139; Pub. L. 88–650, §1(a)–(c), Oct. 13, 1964, 78 Stat. 1075; Pub. L. 89–97, title III, §§303(a)(1), (b)(1), (2), 304(l), 306(c)(13), 308(c), (d)(2)(B), 328(b), 334(a)–(d), 339(a), 344(a), July 30, 1965, 79 Stat. 366, 367, 370, 373, 377, 378, 400, 404, 405, 409, 412; Pub. L. 90–248, title I, §§104(d)(2), 105(a), 111(a), 150(a), 156(a)–(d), 158(d), 172(a), (b), Jan. 2, 1968, 81 Stat. 832, 833, 837, 860, 866, 869, 877; Pub. L. 92–603, title I, §§104(g), 113(a), 115(b), 116(d), 117(a), 118(b), 145(a), Oct. 30, 1972, 86 Stat. 1341, 1347, 1349–1351, 1370; Pub. L. 93–445, title III, §304, Oct. 16, 1974, 88 Stat. 1358; Pub. L. 95–216, title III, §337(a), Dec. 20, 1977, 91 Stat. 1548; Pub. L. 96–265, title III, §§303(b)(2)(B), 306(b), June 9, 1980, 94 Stat. 453, 457; Pub. L. 96–473, §5(a)(2), Oct. 19, 1980, 94 Stat. 2265; Pub. L. 97–35, title XXII, §§2202(a)(2), 2203(b)(2), (c)(2), (d)(3), (4), Aug. 13, 1981, 95 Stat. 835–837; Pub. L. 98–21, title II, §201(a), (c)(1)(D), title III, §§301(c), 303, 304(c), 306(c), 309(j), (k), 332(a), 333(a), Apr. 20, 1983, 97 Stat. 107, 109, 111, 112, 114, 117, 129; Pub. L. 98–369, div. B, title VI, §§2661(l), 2662(c)(1), 2663(a)(11), July 18, 1984, 98 Stat. 1158, 1159, 1164; Pub. L. 98–460, §§2(b), 4(a)(2), Oct. 9, 1984, 98 Stat. 1796, 1800; Pub. L. 100–203, title IX, §9010(e)(1), Dec. 22, 1987, 101 Stat. 1330–294; Pub. L. 101–508, title V, §§5103(b)(1), 5104(a), 5119(a), (b), Nov. 5, 1990, 104 Stat. 1388–251, 1388–254, 1388–278, 1388–279; Pub. L. 103–296, title I, §107(a)(4), title III, §321(c)(6)(H), Aug. 15, 1994, 108 Stat. 1478, 1538; Pub. L. 108–203, title IV, §414(a)–(c), Mar. 2, 2004, 118 Stat. 529, 530.)

+
+ + + +

Editorial Notes

+ + +

References in Text

+

The Internal Revenue Code of 1986, referred to in subsec. (j), is classified generally to Title 26, Internal Revenue Code.

+ + +

Constitutionality

+

For information regarding the constitutionality of section 339(a) of Pub. L. 89–97, amending this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.

+ + +

Amendments

+

2004—Subsec. (c). Pub. L. 108–203, §414(a), designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), in cl. (E) inserted "except as provided in paragraph (2)," before "she was married", in cl. (F) redesignated former subcls. (A) to (C) as subcls. (i) to (iii), respectively, and added par. (2).

+

Subsec. (g). Pub. L. 108–203, §414(b), designated existing provisions as par. (1), redesignated former cls. (1) to (6) as cls. (A) to (F), respectively, of par. (1), in cl. (E) inserted "except as provided in paragraph (2)," before "he was married", in cl. (F) redesignated former subcls. (A) to (C) as subcls. (i) to (iii), respectively, and added par. (2).

+

Subsec. (k). Pub. L. 108–203, §414(c), substituted "clause (E) of subsection (c)(1) or clause (E) of subsection (g)(1)" for "clause (5) of subsection (c) or clause (5) of subsection (g)" in introductory provisions.

+

1994—Subsecs. (h), (i). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" wherever appearing, "the Commissioner's" for "his" in subsec. (h)(1)(B)(ii), and "prescribed by the Commissioner" for "prescribed by him" in subsec. (i)(2)(F)(i), (ii)(III).

+

Subsec. (j). Pub. L. 103–296, §321(c)(6)(H), substituted "1986" for "1954" after "Code of".

+

Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" in two places.

+

Subsec. (k). Pub. L. 103–296, §107(a)(4), substituted "Commissioner of Social Security" for "Secretary" in two places.

+

1990—Subsec. (e). Pub. L. 101–508, §5104(a), substituted "either living with or receiving at least one-half of his support from such individual at the time of such individual's death" for "at the time of such individual's death living in such individual's household" and struck out before period at end of second sentence "; except that this sentence shall not apply if at the time of such individual's death such person was receiving regular contributions toward his support from someone other than such individual or his spouse, or from any public or private welfare organization which furnishes services or assistance for children".

+

Subsec. (h)(1)(A). Pub. L. 101–508, §5119(a)(1), designated first and second sentences as cls. (i) and (ii), respectively.

+

Subsec. (h)(1)(B)(i). Pub. L. 101–508, §5119(b), substituted "where under subsection (b), (c), (d), (f), or (g) such applicant is not the wife, divorced wife, widow, surviving divorced wife, husband, divorced husband, widower, or surviving divorced husband of such individual" for "where under subsection (b), (c), (f), or (g) such applicant is not the wife, widow, husband, or widower of such individual", struck out "and such applicant and the insured individual were living in the same household at the time of the death of such insured individual or (if such insured individual is living) at the time such applicant files the application," after "valid marriage,", substituted "subsections (b), (c), (d), (f), and (g)" for "subsections (b), (c), (f), and (g)", and inserted at end "Notwithstanding the preceding sentence, in the case of any person who would be deemed under the preceding sentence a wife, widow, husband, or widower of the insured individual, such marriage shall not be deemed to be a valid marriage unless the applicant and the insured individual were living in the same household at the time of the death of the insured individual or (if the insured individual is living) at the time the applicant files the application. A marriage that is deemed to be a valid marriage by reason of the preceding sentence shall continue to be deemed a valid marriage if the insured individual and the person entitled to benefits as the wife or husband of the insured individual are no longer living in the same household at the time of the death of such insured individual."

+

Pub. L. 101–508, §5119(a)(2)(A), inserted "(i)" after "(B)".

+

Subsec. (h)(1)(B)(ii). Pub. L. 101–508, §5119(a)(2)(B), (C), substituted "(ii) The provisions of clause (i) shall not apply" for "The provisions of the preceding sentence shall not apply (i) if another person is or has been entitled to a benefit under subsection (b), (c), (e), (f), or (g) of section 402 of this title on the basis of the wages and self-employment income of such insured individual and such other person is (or is deemed to be) a wife, widow, husband, or widower of such insured individual under subparagraph (A) at the time such applicant files the application, or (ii)".

+

Subsec. (h)(1)(B)(iii). Pub. L. 101–508, §5119(a)(2)(D)–(G), substituted "(iii) The entitlement to a monthly benefit under subsection (b) or (c)" for "The entitlement to a monthly benefit under subsection (b), (c), (e), (f), or (g)", "a wife or husband" for "a wife, widow, husband, or widower", and "in which such person enters" for "(i) in which the Secretary certifies, pursuant to section 405(i) of this title, that another person is entitled to a benefit under subsection (b), (c), (e), (f), or (g) of section 402 of this title on the basis of the wages and self-employment income of such insured individual, if such other person is (or is deemed to be) the wife, widow, husband, or widower of such insured individual under subparagraph (A), or (ii) if the applicant is entitled to a monthly benefit under subsection (b) or (c) of section 402 of this title, in which such applicant entered".

+

Subsec. (h)(1)(B)(iv). Pub. L. 101–508, §5119(a)(2)(H), (I), inserted "(iv)" before "For purposes" and substituted "(I)" and "(II)" for "(i)" and "(ii)", respectively.

+

Subsec. (i)(1). Pub. L. 101–508, §5103(b)(1), substituted "(2)(B)" for "(2)(C)".

+

1987—Subsec. (i)(2)(D)(ii)(II). Pub. L. 100–203 substituted "36-month period" for "15-month period".

+

1984—Subsec. (f). Pub. L. 98–369, §2661(l)(1), inserted provision that for purposes of subparagraph (C) of section 402(c)(1) of this title, a divorced husband shall be deemed not to be married throughout the month which he becomes divorced.

+

Subsec. (h)(3). Pub. L. 98–369, §2663(a)(11)(A), made technical amendment to directory language of Pub. L. 97–35, §2203(d)(4). See 1981 Amendment Note below.

+

Subsec. (h)(3)(A)(i). Pub. L. 98–369, §2661(l)(2), substituted "subsection (l)" for "section 416(l) of this title".

+

Subsec. (i)(1). Pub. L. 98–460, §4(a)(2), inserted "(2)(C)," after "(2)(A),".

+

Subsec. (i)(2)(B). Pub. L. 98–369, §2661(l)(3), substituted "subsection (l)" for "section 416(l) of this title".

+

Pub. L. 98–369, §2662(c)(1), made clarifying amendment to Pub. L. 98–21, §201(c)(1)(D). See 1983 Amendment note below.

+

Subsec. (i)(2)(D). Pub. L. 98–460, §2(b), inserted "The provisions set forth in section 423(f) of this title with respect to determinations of whether entitlement to benefits under this subchapter or subchapter XVIII based on the disability of any individual is terminated (on the basis of a finding that the physical or mental impairment on the basis of which such benefits are provided has ceased, does not exist, or is not disabling) shall apply in the same manner and to the same extent with respect to determinations of whether a period of disability has ended (on the basis of a finding that the physical or mental impairment on the basis of which the finding of disability was made has ceased, does not exist, or is not disabling)."

+

Pub. L. 98–369, §2661(l)(3), substituted "subsection (l)" for "section 416(l) of this title".

+

Subsec. (i)(2)(F)(ii). Pub. L. 98–369, §2663(a)(11)(B), substituted a dash for a comma after "before January 1968" in provisions preceding subcl. (I).

+

1983—Subsec. (a). Pub. L. 98–21, §304(c), added subsec. (a).

+

Subsec. (d)(4), (5). Pub. L. 98–21, §301(c)(1), added pars. (4) and (5). Former par. (4) redesignated (6).

+

Subsec. (d)(6). Pub. L. 98–21, §306(c), added par. (6) and redesignated former par. (6) as (8).

+

Pub. L. 98–21, §301(c)(1), redesignated former par. (4) as (6).

+

Subsec. (d)(7). Pub. L. 98–21, §306(c), added par. (7).

+

Subsec. (d)(8). Pub. L. 98–21, §306(c), redesignated former par. (6) as (8).

+

Subsecs. (f)(3)(A), (g)(6)(A). Pub. L. 98–21, §309(j), (k), inserted reference to subsec. (c) of section 402 of this title.

+

Subsec. (h)(3). Pub. L. 98–21, §333(a), substituted "subparagraphs (A)(i) and (B)(i)" for "subparagraph (A)(i)" in provisions following subpar. (C)(ii).

+

Subsec. (h)(3)(A)(i). Pub. L. 98–21, §201(c)(1)(D), substituted "retirement age (as defined in subsection (l) of this section)" for "age 65".

+

Subsec. (h)(3)(A)(i)(I). Pub. L. 98–21, §303(d)(1), substituted "his or her" for "his".

+

Subsec. (h)(3)(A)(i)(II). Pub. L. 98–21, §303(a), inserted "mother or" before "father".

+

Subsec. (h)(3)(A)(i)(III). Pub. L. 98–21, §303(d)(1), substituted "his or her" for "his".

+

Subsec. (h)(3)(A)(ii). Pub. L. 98–21, §303(a), (b), inserted "mother or" before "father" and substituted "such applicant's application for benefits was filed" for "such insured individual became entitled to benefits or attained retirement age (as defined in subsection (l) of this section), whichever first occurred".

+

Pub. L. 98–21, §201(c)(1)(D), substituted "retirement age (as defined in subsection (l) of this section)" for "age 65".

+

Subsec. (h)(3)(B). Pub. L. 98–21, §303(d)(2), substituted "he or she" for "he" in provisions preceding cl. (i).

+

Subsec. (h)(3)(B)(i)(I). Pub. L. 98–21, §303(d)(1), substituted "his or her" for "his".

+

Subsec. (h)(3)(B)(i)(II). Pub. L. 98–21, §303(a), inserted "mother or" before "father".

+

Subsec. (h)(3)(B)(i)(III). Pub. L. 98–21, §303(d)(1), substituted "his or her" for "his".

+

Subsec. (h)(3)(B)(ii). Pub. L. 98–21, §303(c), substituted "such applicant's application for benefits was filed" for "such period of disability began".

+

Pub. L. 98–21, §303(a), inserted "mother or" before "father".

+

Subsec. (h)(3)(C)(i)(I). Pub. L. 98–21, §303(d)(1), substituted "his or her" for "his".

+

Subsec. (h)(3)(C)(i)(II). Pub. L. 98–21, §303(a), inserted "mother or" before "father".

+

Subsec. (h)(3)(C)(i)(III). Pub. L. 98–21, §303(d)(1), substituted "his or her" for "his".

+

Subsec. (h)(3)(C)(ii). Pub. L. 98–21, §303(a), inserted "mother or" before "father".

+

Subsec. (i)(2)(B). Pub. L. 98–21, §201(c)(1)(D), as amended by Pub. L. 98–369, §2662(c)(1), substituted "retirement age (as defined in subsection (l))" for "the age of 65".

+

Subsec. (i)(2)(D). Pub. L. 98–21, §201(c)(1)(D), substituted "retirement age (as defined in subsection (l))" for "age 65".

+

Subsec. (i)(3)(B)(iii). Pub. L. 98–21, §332(a), added cl. (iii).

+

Subsec. (l). Pub. L. 98–21, §201(a), added subsec. (l).

+

1981—Subsec. (b). Pub. L. 97–35, §2203(b)(2), inserted provisions that for purposes of cl. (2), a wife be deemed to have been married to an individual for a period of one year throughout the month in which occurs the first anniversary of her marriage to such individual and for purposes of section 402(b)(1)(C) of this title, a divorced wife be deemed not to be married throughout the month in which she becomes divorced.

+

Subsec. (c). Pub. L. 97–35, §2202(a)(2)(A), inserted "the first sentence of" before "section 402(i) of this title".

+

Subsec. (e). Pub. L. 97–35, §2203(d)(3), inserted provisions that for purposes of cl. (2), a child be deemed to have been a stepchild of an individual for a period of one year throughout the month in which occurs the expiration of such one year and for purposes of cl. (3), a person be deemed to have no natural or adoptive parent living, other than a parent who is under a disability, throughout the most recent month in which a natural or adoptive parent, not under a disability, dies.

+

Subsec. (f). Pub. L. 97–35, §2203(c)(2), inserted provision that for purposes of cl. (2), a husband be deemed to have been married to an individual for a period of one year throughout the month in which occurs the first anniversary of his marriage to her.

+

Subsec. (g). Pub. L. 97–35, §2202(a)(2)(B), inserted "the first sentence of" before "section 402(i) of this title".

+

Subsec. (h)(3). Pub. L. 97–35, §2203(d)(4), as amended by Pub. L. 98–369, §2663(a)(11)(A), inserted provision that for purposes of subpar. (A)(i), an acknowledgement, court decree, or court order be deemed to have occurred on the first day of the month in which it actually occurred.

+

1980—Subsec. (i)(1). Pub. L. 96–473 inserted reference to section 423(d)(6) of this title.

+

Subsec. (i)(2)(D)(ii). Pub. L. 96–265, §303(b)(2)(B), substituted "(ii) the month preceding (I) the termination month (as defined in section 423(a)(1) of this title), or, if earlier (II) the first month for which no benefit is payable by reason of section 423(e) of this title, where no benefit is payable for any of the succeeding months during the 15-month period referred to in such section" for "(ii) the second month following the month in which the disability ceases".

+

Subsec. (i)(2)(G). Pub. L. 96–265, §306(b), inserted provisions placing limitations on the prospective effect of applications.

+

1977—Subsec. (d)(1), (2). Pub. L. 95–216 substituted "10" for "20" wherever appearing.

+

1974—Subsecs. (b), (c), (f), (g). Pub. L. 93–445 substituted "section 231a of title 45" for "section 228e of title 45".

+

1972—Subsec. (e). Pub. L. 92–603, §113(a), extended definition of "child" to include grandchildren and stepgrandchildren of an individual or his spouse.

+

Subsec. (i)(2)(A). Pub. L. 92–603, §116(d), substituted "five" for "6".

+

Subsec. (i)(2)(B). Pub. L. 92–603, §118(b), provided for the filing of an application for a disability determination after the death of the insured individual.

+

Subsec. (i)(3). Pub. L. 92–603, §§104(g), 117(a), struck out "(if a woman) or age 65 (if a man)" after "attained age 62" in subpar. (A), and substituted provisions eliminating the disability insured status requirement of substantial recent covered work in the case of individuals who are blind for provisions excepting the provisions of subpar. (A) in the case of an individual with respect to whom a period of disability would, but for such subpar., begin before 1951 in the provisions following subpar. (B).

+

Subsec. (k). Pub. L. 92–603, §§115(b), 145(a), designated existing pars. (1) and (2) as subpars. (A) and (B) of par. (1), added par. (2), in par. (1), as so redesignated, substituted "unless the Secretary determines that at the time of the marriage involved the individual could not have reasonably been expected to live for nine months" for "and he would satisfy such requirement if a three-month period were substituted for the nine-month period", and in material following par. (2) substituted "except that paragraph (2) of this subsection shall not apply" for "except that this subsection shall not apply".

+

1968—Subsec. (c)(5). Pub. L. 90–248, §156(a), substituted "not less than nine months" for "not less than one year".

+

Subsec. (e). Pub. L. 90–248, §§150(a), 156(b), inserted in first sentence "not less than nine months immediately preceding" before "the day on which such individual died", and added, in second sentence, cl. (A) and incorporated existing provisions in cl. (B).

+

Subsec. (g)(5). Pub. L. 90–248, §156(c), substituted "not less than nine months" for "not less than one year".

+

Subsec. (i)(1). Pub. L. 90–248, §§104(d)(2), 158(d), 172(a), (b), inserted "402(e), 402(f)," after "402(d),", redefined "blindness" to mean central visual acuity of 20/200 rather than 5/200 or less in the better eye and substituted provision deeming an eye accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees as having a central visual acuity of 20/200 or less for former provision deeming an eye in which visual field is reduced to five degrees or less concentric contraction as having a central visual acuity of 5/200 or less, respectively, and deleted former third sentence which provided that an individual was not deemed under a disability unless he furnished proof as required and added third sentence making section 423(d)(2)(A), (3), (4), and (5) of this title applicable to determine if an individual is under a disability.

+

Subsec. (i)(2)(E) to (G). Pub. L. 90–248, §111(a), inserted introductory exception phrase, added subpar. (F), and redesignated former subpar. (F) as (G).

+

Subsec. (i)(3)(B)(ii). Pub. L. 90–248, §105(a), struck out "and he is under a disability by reason of blindness (as defined in paragraph (1) of this subsection)" after "age 31".

+

Subsec. (k). Pub. L. 90–248, §156(d), added subsec. (k).

+

1965—Subsec. (b). Pub. L. 89–97, §§306(c)(13), 308(d)(2)(B), 334(a), inserted "(subject, however, to section 402(s) of this title)", included reference to subsec. (b) of section 402 of this title, and added cl. (3)(C), respectively.

+

Subsec. (c). Pub. L. 89–97, §§306(c)(13), 308(d)(2)(B), 334(b), inserted "(subject, however, to section 402(s) of this title)", included reference to subsec. (b) of section 402 of this title, and added cl. (6)(C), respectively.

+

Subsec. (d). Pub. L. 89–97, §308(c), added pars. (1), (2), and (4), defining "divorced wife", "surviving divorced wife", and "divorce" and "divorced", and incorporated definition of "former wife divorced" in par. (3), inserting "who has died" after "individual" and redesignating cls. (1) to (4) as (A) to (D), respectively.

+

Subsec. (f). Pub. L. 89–97, §§306(c)(13), 334(c), inserted "(subject, however, to section 402(s) of this title)" and added cl. (3)(C), respectively.

+

Subsec. (g). Pub. L. 89–97, §§306(c)(13), 334(d), inserted "(subject, however, to section 402(s) of this title)" and added cl. (6)(C), respectively.

+

Subsec. (h). Pub. L. 89–97, §339(a), added par. (3).

+

Subsec. (i)(1)(A). Pub. L. 89–97, §303(a)(1), substituted "or has lasted or can be expected to last for a continuous period of not less than 12 months" for "or to be of long-continued and indefinite duration".

+

Subsec. (i)(2). Pub. L. 89–97, §303(b)(1), struck out sixth sentence providing that: "Any application for a disability determination which is filed within such three months' period or six months' period shall be deemed to have been filed on such first day or in such first month, as the case may be."

+

Subsec. (i)(2)(A). Pub. L. 89–97, §303(b)(1), designated first sentence as subpar. (A).

+

Subsec. (i)(2)(B). Pub. L. 89–97, §303(b)(1), designated second sentence as subpar. (B), substituted therein "No period of disability" for "No such disability", and struck out ", while under such disability," after "unless such individual".

+

Subsec. (i)(2)(C). Pub. L. 89–97, §§303(b)(1), 304(l), designated third sentence as subpar. (C), struck out "(subject to section 423(a)(3) of this title)" before "begin", and redesignated cls. (A) and (B) thereof as (i) and (ii); and again struck out "(subject to section 423(a)(3) of this title)" before "begin", respectively.

+

Subsec. (i)(2)(D). Pub. L. 89–97, §303(b)(1), designated fourth sentence as subpar. (D), substituted "the close of whichever of the following months is the earlier: (i) the month preceding the month in which the individual attains age 65, or (ii) the second month following the month in which the disability ceases" for "the close of the last day of the month preceding which of the following months is the earlier: the month in which the individual attains age sixty-five or the third month following the month in which the disability ceases".

+

Subsec. (i)(2)(E). Pub. L. 89–97, §303(b)(1), designated fifth sentence as subpar. (E), substituted "12 months" for "three months" and "after the month prescribed by subparagraph (D) as the month in which the period of disability ends (determined without regard to subparagraph (B) and this subparagraph)" for "before the first day on which a period of disability can begin (as determined under this paragraph), or, in any case in which clause (ii) of section 423(a)(1) of this title is applicable, more than six months before the first month for which such applicant becomes entitled to benefits under section 423 of this title,", and struck out ", and no such application which is filed prior to January 1, 1955, shall be accepted" after "for purposes of this paragraph".

+

Subsec. (i)(2)(F). Pub. L. 89–97, §328(b), added subpar. (F).

+

Subsec. (i)(3). Pub. L. 89–97, §§303(b)(2), 344(a), substituted "clauses (i) and (ii) of paragraph (2)(C)" for "clauses (A) and (B) of paragraph (2)", removed from existing subpar. (B) provision prohibiting the inclusion, as part of such 40-quarter period, of any quarter any part of which was included in a prior period of disability unless such quarter was a quarter of coverage, and designated such subpar., as so amended, as subpar. (B)(i), added subpar. (B)(ii), and, in the material following subpar. (B)(ii), inserted provision prohibiting inclusion of any quarter as part of any period if any part of such quarter was included in a prior period of disability unless such quarter was a quarter of coverage and calling for reduction by one of the number of quarters in any period whenever such number of quarters is an odd number, respectively.

+

1964—Subsec. (i)(2). Pub. L. 88–650, §1(a), struck out provisions which directed that a period of disability shall begin if the individual satisfies the requirements of par. (3) of this subsection on such day, on the first day of the eighteen-month period which ends with the day before the day on which the individual files such application.

+

Subsec. (i)(3). Pub. L. 88–650, §1(b), substituted "paragraph (2) of this subsection" for "paragraphs (2) and (4) of this subsection".

+

Subsec. (i)(4). Pub. L. 88–650, §1(c), repealed par. (4) which related to the beginning of the period of disability for individuals who filed an application for a disability determination after Dec. 1954, and before July 1962, with respect to a disability which began before January 1961.

+

1961—Subsec. (a). Pub. L. 87–64, §102(c)(1), repealed subsec. (a) which defined retirement age.

+

Subsecs. (b), (c), (f), (g). Pub. L. 87–64, §102(c)(2)(B), substituted "attainment of age 62" for "attainment of retirement age".

+

Subsec. (i)(2). Pub. L. 87–64, §102(b)(2)(D), substituted "a period of disability shall (subject to section 423(a)(3) of this title) begin" for "a period of disability shall begin" in third sentence.

+

Subsec. (i)(3)(A). Pub. L. 87–64, §102(c)(3)(C), substituted "attainment age 62 (if a woman) or age 65 (if a man)" for "attained retirement age".

+

Subsec. (i)(4). Pub. L. 87–64, §105, substituted "July 1962" for "July 1961", and "January 1961" for "July 1960".

+

1960—Subsec. (b). Pub. L. 86–778, §207(a), substituted "one year" for "three years".

+

Subsec. (e). Pub. L. 86–778, §§207(b), 208(c), in first sentence, reduced the period for eligibility of a stepchild of a living individual from three years immediately preceding the day on which application for child's benefits is filed to one year immediately preceding the day on which application for child's benefits is filed, and inserted the last sentence requiring, for purposes of clause (2), that a person who is not the stepchild of an individual shall be deemed the stepchild of such individual if such individual was not the mother or adopting mother or the father or adopting father of such person and such individual and the mother or adopting mother, or the father or adopting father, as the case may be, of such person went through a marriage ceremony resulting in a purported marriage between them which, but for a legal impediment described in last sentence of subsec. (h)(1)(B) of this section, would have been a valid marriage.

+

Subsec. (f). Pub. L. 86–778, §207(c), substituted "one year" for "three years".

+

Subsec. (h)(1). Pub. L. 86–778, §208(a), designated existing provisions as subpar. (A) and added subpar. (B).

+

Subsec. (h)(2). Pub. L. 86–778, §208(b), designated existing provisions as subpar. (A) and added subpar. (B).

+

Subsec. (i)(2). Pub. L. 86–778, §§402(e), 403(c), redefined "period of disability" to include a period of less than six full calendar months' duration if the individual was entitled to benefits under section 423 of this title for one or more months in such period, prohibited acceptance of an application, in any case in which clause (ii) of section 423(a) of this title is applicable, filed more than six months before the first month for which the applicant becomes entitled to benefits under section 423 of this title, substituted provisions requiring a period of disability to end with the close of the last day of the month preceding whichever of the following months is the earlier: the month in which the individual attains age 65 or the third month following the month in which the disability ceases, for provisions which required a period of disability to end with the close of the last day of the first month in which either the disability ceases or the individual attains the age of 65, and inserted sentence providing that any application for a disability determination which is filed within such three months' period or six months' period shall be deemed to have been filed on such first day or in such first month, as the case may be.

+

Subsec. (j). Pub. L. 86–778, §703, added subsec. (j).

+

1958—Subsec. (b). Pub. L. 85–840, §301(d), included within definition of "wife" a woman who, in the month prior to the month of her marriage, was entitled to, or on application therefor and attainment of retirement age in such prior month would have been entitled to, benefits under subsection (e) or (h) of section 402 of this title, or had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of section 402 of this title.

+

Subsec. (c). Pub. L. 85–840, §301(b)(2) included within definition of "widow" a woman whose husband had legally adopted her son or daughter while she was married to him and while such son or daughter was under the age of eighteen, and a woman who, in the month prior to the month of her marriage, was entitled to, or on application therefor and attainment of retirement age in such prior month would have been entitled to, benefits under subsection (e) or (h) of section 402 of this title, or had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of section 402 of this title.

+

Subsec. (d). Pub. L. 85–840, §301(e), included within definition of "former wife divorced" a woman whose husband legally adopted her son or daughter while she was married to him and while such son or daughter was under the age of eighteen.

+

Subsec. (e). Pub. L. 85–840, §302(a), struck out requirement that an adopted child of a living individual must have been adopted for not less than three years immediately preceding the day on which application for child's benefits is filed, and inserted provisions requiring a child to be deemed, as of the date of death of an individual, to be the legally adopted child of such individual if the child was living in the decedent's household at the time of his death and was legally adopted by the surviving spouse after the individual's death but before the end of two years after the day on which the individual died or Aug. 28, 1958, and the child was not receiving regular contributions toward his support from someone other than the individual or his spouse, or from any public or private welfare organization.

+

Subsec. (f). Pub. L. 85–840, §301(a)(2), included within definition of "husband" a person who in the month prior to the month of his marriage was entitled to, or on application therefor and attainment of retirement age in such prior month would have been entitled to, benefits under subsection (f) or (h) of section 402 of this title, or who had attained age eighteen and was entitled to, or on application therefor would have been entitled to benefits under subsection (d) of section 402 of this title.

+

Subsec. (g). Pub. L. 85–840, §301(c)(2), included within definition of "widower" a person whose wife had legally adopted his son or daughter while he was married to her and while such son or daughter was under the age of eighteen, and a person who, in the month before the month of his marriage, was entitled to, or on application therefor and attainment of retirement age in such prior month would have been entitled to, benefits under subsection (f) or (h) of section 402 of this title, or had attained age eighteen and was entitled to, or on application therefor would have been entitled to, benefits under subsection (d) of section 402 of this title.

+

Subsec. (h)(3). Pub. L. 85–840, §305(b), repealed par. (3) which defined "living with" for purposes of section 402(i) of this title.

+

Subsec. (i)(2). Pub. L. 85–840, §201, substituted "while under such disability" for "while under a disability" in opening provisions, and "eighteen-month period" for "one-year period" in cl. (A)(ii).

+

Subsec. (i)(3). Pub. L. 85–840, §204(a), struck out provisions that required, for a period of disability to begin with respect to any quarter, an individual to have not less than six quarters of coverage during the thirteen-quarter period which ends with such quarter, and inserted provisions requiring an individual to be fully insured.

+

Subsec. (i)(4). Pub. L. 85–840, §203, substituted "July 1961" for "July 1958" and "July 1960" for "July 1957", and struck out provisions which required the applicant to be alive on July 1, 1955.

+

1957—Subsec. (h). Pub. L. 85–238 amended subsec. (h) generally to provide that the applicant is the wife, husband, widow, or widower if there is a finding that the applicant and the insured individual were validly married at the time the application for benefits is filed, or at the time the insured individual died, and to eliminate provisions which prescribed certain conditions under which a wife or husband would be deemed to have been living with his or her spouse, and which related to determination of status of parent.

+

Subsec. (i)(4). Pub. L. 85–109, substituted "July 1958" for "July 1957" and "July 1957" for "July 1956".

+

1956—Subsec. (a). Act Aug. 1, 1956, §102(a), reduced the retirement age in the case of a woman from age sixty-five to age sixty-two.

+

Subsec. (i)(1). Act Aug. 1, 1956, §103(c)(6), inserted "Except for purposes of sections 402(d), 423, and 425 of this title".

+

Subsec. (i)(2). Act Aug. 1, 1956, §102(d)(12), substituted "the age of sixty-five" for "retirement age" in two places.

+

1954—Subsec. (i). Act Sept. 1, 1954, §106(d), added subsec. (i). Former subsec. (i), which was added by act July 18, 1952, §3(d), ceased to be in effect at the close of June 30, 1953. See Effective and Termination Date of 1952 Amendment note set out under section 413 of this title.

+

1952—Subsec. (i). Act July 18, 1952, added subsec. (i).

+
+ + +

Statutory Notes and Related Subsidiaries

+ + +

Effective Date of 2004 Amendment

+

Pub. L. 108–203, title IV, §414(d), Mar. 2, 2004, 118 Stat. 530, provided that: "The amendments made by this section [amending this section] shall be effective with respect to applications for benefits under title II of the Social Security Act [this subchapter] filed during months ending after the date of the enactment of this Act [Mar. 2, 2004]."

+

Effective Date of 1994 Amendment

+

Amendment by section 107(a)(4) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

+

Effective Date of 1990 Amendment

+

Amendment by section 5103(b)(1) of Pub. L. 101–508 applicable with respect to monthly insurance benefits for months after December 1990 for which applications are filed on or after Jan. 1, 1991, or are pending on such date, see section 5103(e) of Pub. L. 101–508, set out as a note under section 402 of this title.

+

Pub. L. 101–508, title V, §5104(b), Nov. 5, 1990, 104 Stat. 1388–254, provided that: "The amendments made by this section [amending this section] shall apply with respect to benefits payable for months after December 1990, but only on the basis of applications filed after December 31, 1990."

+

Amendment by section 5119(a), (b) of Pub. L. 101–508 applicable with respect to benefits for months after December 1990, and applicable only with respect to benefits for which application is filed with Secretary of Health and Human Services after Dec. 31, 1990, with exception from application requirement, see section 5119(e) of Pub. L. 101–508, set out as a note under section 403 of this title.

+

Effective Date of 1987 Amendment

+

Amendment by Pub. L. 100–203 effective Jan. 1, 1988, and applicable with respect to individuals entitled to benefits under specific provisions of sections 402 and 423 of this title for any month after December 1987, and individuals entitled to benefits payable under specific provisions of sections 402 and 423 of this title for any month before January 1988 and with respect to whom the 15-month period described in the applicable provision amended by section 9010 of Pub. L. 100–203 has not elapsed as of Jan. 1, 1988, see section 9010(f) of Pub. L. 100–203, set out as a note under section 402 of this title.

+

Effective Date of 1984 Amendment

+

Amendment by section 2(b) of Pub. L. 98–460 applicable to determinations made by the Secretary on or after Oct. 9, 1984, with certain enumerated exceptions and qualifications, see section 2(d) of Pub. L. 98–460, set out as a note under section 423 of this title.

+

Amendment by section 4(a)(2) of Pub. L. 98–460 applicable with respect to determinations made on or after the first day of the first month beginning after 30 days after Oct. 9, 1984, see section 4(c) of Pub. L. 98–460, set out as a note under section 423 of this title.

+

Amendment by section 2661(l) of Pub. L. 98–369 effective as though included in the enactment of the Social Security Amendments of 1983, Pub. L. 98–21, see section 2664(a) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Amendment by section 2663(a)(11) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

+

Effective Date of 1983 Amendment

+

Amendment by sections 301(c), 303, 304(c), 306(c), and 309(j), (k) of Pub. L. 98–21 applicable only with respect to monthly payments payable under this subchapter for months after April 1983, see section 310 of Pub. L. 98–21, set out as a note under section 402 of this title.

+

Pub. L. 98–21, title III, §332(c), Apr. 20, 1983, 97 Stat. 129, provided that: "The amendments made by this section [amending this section and section 423 of this title] shall be effective with respect to applications for disability insurance benefits under section 223 of the Social Security Act [42 U.S.C. 423], and for disability determinations under section 216(i) of such Act [42 U.S.C. 416(i)], filed after the date of the enactment of this Act [Apr. 20, 1983], except that no monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] shall be payable or increased by reason of the amendments made by this section for months before the month following the month of enactment of this Act."

+

Pub. L. 98–21, title III, §333(b), Apr. 20, 1983, 97 Stat. 130, provided that: "The amendment made by subsection (a) [amending this section] shall be effective on the date of the enactment of this Act [Apr. 20, 1983]."

+

Effective Date of 1981 Amendment

+

Amendment by section 2202(a)(2) of Pub. L. 97–35 applicable only with respect to deaths occurring after August 1981, see section 2202(b) of Pub. L. 97–35, set out as a note under section 402 of this title.

+

Amendment by section 2203(b)(2), (c)(2) of Pub. L. 97–35 applicable only to monthly insurance benefits payable to individuals who attain age 62 after August 1981, and amendment by section 2203(d)(3), (4) of Pub. L. 97–35 applicable to monthly insurance benefits for months after August 1981, and only in the case of individuals who were not entitled to such insurance benefits for August 1981 or any preceding month, see section 2203(f)(1), (2) of Pub. L. 97–35, set out as a note under section 402 of this title.

+

Effective Date of 1980 Amendment

+

Amendment by Pub. L. 96–473 effective with respect to benefits payable for months beginning on or after Oct. 1, 1980, see section 5(d) of Pub. L. 96–473, set out as a note under section 402 of this title.

+

Amendment by section 303(b)(2)(B) of Pub. L. 96–265 effective on first day of sixth month which begins after June 9, 1980, to apply with respect to any individual whose disability has not been determined to have ceased prior to such first day, see section 303(d) of Pub. L. 96–265, set out as a note under section 402 of this title.

+

Amendment by section 306(b) of Pub. L. 96–265 applicable to applications filed after June 1980, see section 306(d) of Pub. L. 96–265, set out as a note under section 402 of this title.

+

Effective Date of 1977 Amendment

+

Amendment by Pub. L. 95–216 effective with respect to monthly benefits after Dec., 1978, and applications filed on or after Jan. 1, 1979, see section 337(c) of Pub. L. 95–216, set out as a note under section 402 of this title.

+

Effective Date of 1974 Amendment

+

Amendment by Pub. L. 93–445 effective Jan. 1, 1975, see section 603 of Pub. L. 93–445, set out as a note under section 402 of this title.

+

Effective Date of 1972 Amendment

+

Amendment by section 104(g) of Pub. L. 92–603 applicable only in the case of a man who attains (or would attain) age 62 after December 1974, with the figure "65" in subsec. (i)(3)(A) of this section to be deemed to read "64" in the case of a man who attains age 62 in 1973, and deemed to read "63" in the case of a man who attains age 62 in 1974, see section 104(j) of Pub. L. 92–603, set out as a note under section 414 of this title.

+

Amendment by section 113(a) of Pub. L. 92–603 applicable with respect to monthly benefits payable under this subchapter for months after December 1972, but only on the basis of applications filed on or after October 30, 1972, see section 113(c) of Pub. L. 92–603, set out as a note under section 402 of this title.

+

Pub. L. 92–603, title I, §115(c), Oct. 30, 1972, 86 Stat. 1349, provided that: "The amendments made by this section [amending this section] shall apply only with respect to benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after December 1972 on the basis of applications filed in or after the month in which this Act is enacted [October 1972]."

+

Amendment by section 116(d) of Pub. L. 92–603 effective with respect to applications for disability determinations under subsec. (i) of this section filed on or after October 1972 or before October 1972 under specified conditions, see section 116(e) of Pub. L. 92–603, set out as a note under section 423 of this title.

+

Amendment by section 117(a) of Pub. L. 92–603 effective with respect to applications for disability determinations under subsec. (i) of this section filed in or after October 1972 or before October 1972 under specified conditions, see section 117(c) of Pub. L. 92–603, set out as a note under section 423 of this title.

+

Pub. L. 92–603, title I, §118(c), Oct. 30, 1972, 86 Stat. 1351, provided that: "The amendments made by this section [amending this section and section 423 of this title] shall apply in the case of deaths occurring after December 31, 1969. For purposes of such amendments (and for purposes of sections 202(j)(1) and 223(b) of the Social Security Act [42 U.S.C. 402(j)(1), 423(b)], any application with respect to an individual whose death occurred after December 31, 1969, but before the date of the enactment of this Act [Oct. 30, 1972] which is filed in, or within 3 months after the month in which this Act is enacted [October 1972] shall be deemed to have been filed in the month in which such death occurred."

+

Pub. L. 92–603, title I, §145(b), Oct. 30, 1972, 86 Stat. 1370, provided that: "The amendments made by this section [amending this section] shall apply only with respect to benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after December 1972 on the basis of applications filed in or after the month in which this Act is enacted [October 1972]."

+

Effective Date of 1968 Amendment

+

Amendment by section 104 of Pub. L. 90–248 applicable with respect to monthly benefits under this subchapter for and after the month of February 1968, but only on the basis of applications for such benefits filed in or after January 1968, see section 104(e) of Pub. L. 90–248, set out as a note under section 402 of this title.

+

Pub. L. 90–248, title I, §105(c), Jan. 2, 1968, 81 Stat. 833, provided that: "The amendment made by subsection (a) [amending this section] shall apply only with respect to applications for disability determinations filed under section 216(i) of the Social Security Act [42 U.S.C. 416(i)] in or after the month in which this Act is enacted [January 1968]. The amendments made by subsection (b) [amending section 423 of this title] shall apply with respect to monthly benefits under title II of such Act [42 U.S.C. 401 et seq.] for months after January 1968, but only on the basis of applications for such benefits filed in or after the month in which this Act is enacted."

+

Pub. L. 90–248, title I, §111(b), Jan. 2, 1968, 81 Stat. 838, provided that: "No monthly insurance benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] shall be payable or increased for any month before the month in which this Act is enacted [January 1968] by reason of amendments made by subsection (a) [amending this section]."

+

Pub. L. 90–248, title I, §150(b), Jan. 2, 1968, 81 Stat. 860, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to monthly benefits payable under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after January 1968, but only on the basis of an application filed in or after the month in which this Act is enacted [January 1968]."

+

Pub. L. 90–248, title I, §156(e), Jan. 2, 1968, 81 Stat. 867, provided that: "The amendments made by this section [amending this section] shall apply with respect to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after January 1968, but only on the basis of applications filed in or after the month in which this Act is enacted [January 1968]."

+

Amendment by section 158(d) of Pub. L. 90–248 applicable with respect to applications for disability insurance benefits under section 423 of this title and to disability determinations under subsec. (i) of this section, see section 158(e) of Pub. L. 90–248, set out as a note under section 423 of this title.

+

Pub. L. 90–248, title I, §172(c), Jan. 2, 1968, 81 Stat. 877, provided that: "The amendments made by this section [amending this section] shall be effective with respect to benefits under section 223 of the Social Security Act [42 U.S.C. 423] for months after January 1968 based on applications filed after the date of enactment of this Act [Jan. 2, 1968] and with respect to disability determinations under section 216(i) of the Social Security Act [42 U.S.C. 416(i)] based on applications filed after the date of enactment of this Act."

+

Effective Date of 1965 Amendment

+

Amendment by section 308(c), (d)(2)(B) of Pub. L. 89–97 applicable with respect to monthly insurance benefits under this subchapter beginning with the second month following July 1965, but, in the case of an individual who was not entitled to a monthly insurance benefit under section 402 of this title for the first month following July 1965, only on the basis of an application filed in or after July 1965, see section 308(e) of Pub. L. 89–97, set out as a note under section 402 of this title.

+

Amendment by section 334(a)–(d) of Pub. L. 89–97 applicable only with respect to monthly insurance benefits under section 401 et seq. of this title beginning with September 1965 but only on the basis of applications filed in or after July 1965, see section 334(g) of Pub. L. 89–97, set out as a note under section 402 of this title.

+

Pub. L. 89–97, title III, §339(c), July 30, 1965, 79 Stat. 411, provided that: "The amendments made by subsections (a) and (b) [amending this section and section 402 of this title] shall be applicable with respect to monthly insurance benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] beginning with the second month following the month in which this Act is enacted [July 1965] but only on the basis of an application filed in or after the month in which this Act is enacted."

+

Amendment by section 303(a)(1), (b)(1), (2) of Pub. L. 89–97 effective with respect to applications for disability insurance benefits under section 423 of this title, and for disability determinations under subsec. (i) of this section, filed in or after July 1965 or before July 1965, if the applicant has not died before such month, and notice of final administrative decision has not been given to the applicant before such month, except that monthly insurance benefits under this subchapter shall not be payable or increased by reason of amendments to subsecs. (i)(1)(A), (2), (3) of this section for months before the second month following July 1965, see section 303(f)(1) of Pub. L. 89–97, set out as a note under section 423 of this title.

+

Amendment by section 304(l) of Pub. L. 89–97 applicable with respect to monthly insurance benefits under this subchapter for and after the second month following July 1965 but only on the basis of applications filed in or after July 1965, see section 304(o) of Pub. L. 89–97, set out as a note under section 402 of this title.

+

Pub. L. 89–97, title III, §328(d), July 30, 1965, 79 Stat. 401, provided that: "The amendments made by this section [amending this section and sections 402 and 423 of this title] shall apply with respect to (1) applications filed on or after the date of enactment of this Act [July 30, 1965], (2) applications as to which the Secretary has not made a final decision before the date of enactment of this Act, and (3) if a civil action with respect to final decision by the Secretary has been commenced under section 205(g) of the Social Security Act [42 U.S.C. 405(g)] before the date of enactment of this Act, applications as to which there has been no final judicial decision before the date of enactment of this Act."

+

Pub. L. 89–97, title III, §344(e), July 30, 1965, 79 Stat. 413, provided that: "The amendments made by this section [amending this section and section 423 of this title] shall apply only with respect to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after the first month following the month in which this Act is enacted [July 1965], on the basis of applications for such benefits filed in or after the month in which this Act is enacted."

+

Effective Date of 1964 Amendment

+

Pub. L. 88–650, §1(d), Oct. 13, 1964, 78 Stat. 1075, provided that:

+

"(1) The amendments made by subsections (a), (b), and (c) [amending this section] shall apply in the case of applications for disability determinations under section 216(i) of the Social Security Act [42 U.S.C. 416(i)] filed after the month following the month in which this Act is enacted [October 1964].

+

"(2) Except as provided in the succeeding paragraphs, such amendments shall also apply, and as though such amendments had been enacted on July 1, 1962, in the case of applications for disability determinations filed under section 216(i) of the Social Security Act [42 U.S.C. 416(i)] during the period beginning July 1, 1962, and ending with the close of the month following the month in which this Act is enacted [October 1964], by an individual who—

+

"(A) has been under a disability (as defined in such section 216(i)) continuously since he filed such application and up to (i) the first day of the second month following the month in which this Act is enacted or (ii) if earlier, the first day of the month in which he attained the age of 65, and

+

"(B) is living on the day specified in subparagraph (A)(i).

+

"(3) In the case of an individual to whom paragraph (2) applies and who filed an application for disability insurance benefits under section 223 of the Social Security Act [42 U.S.C. 423] during the period specified in such paragraph—

+

"(A) if such individual was under a disability (as defined in section 223(c) of such Act) throughout such period and was not entitled to disability insurance benefits under such section 223 for any month in such period (except for the amendments made by this section), such application and any application filed during such period for benefits under section 202 of the Social Security Act [42 U.S.C. 402] on the basis of the wages and self-employment income of such individual shall, notwithstanding section 202(j)(2) and the first sentence of section 223(b), be deemed an effective application, or

+

"(B) if such individual was entitled (without the application of this section) to disability insurance benefits under section 223 [42 U.S.C. 423] for a continuous period of months immediately preceding—

+

"(i) the second month following the month in which this Act was enacted [October 1964], or

+

"(ii) if earlier, the month in which he became entitled to benefits under section 202(a) [42 U.S.C. 402(a)],

+

his primary insurance amount shall be recomputed, but only if such amount would be increased solely by reason of the enactment of this section.

+

"(4) No monthly insurance benefits, and no increase in monthly insurance benefits, may be paid under title II of the Social Security Act [42 U.S.C. 401 et seq.] by reason of the enactment of this section for any month before the eleventh month before the month in which this Act is enacted [October 1964].

+

"(5) In the case of an individual (A) who is entitled under section 202 of the Social Security Act [42 U.S.C. 402] (but without the application of subsection (j)(1) of such section) to a widow's, widower's, or parent's insurance benefit, or to an old-age, wife's or husband's insurance benefit which is reduced under section 202(q) of such Act, for any month in the period referred to in paragraph (2) of this subsection, (B) who was under a disability (as defined in section 223(c) of the Social Security Act [42 U.S.C. 423(c)]) which began prior to the sixth month before the first month for which the benefits referred to in clause (A) are payable and which continued through the month following the month in which this Act is enacted [October 1964], and (C) who files an application for disability insurance benefits under section 223(a)(1) of the Social Security Act—

+

"(i) subsection (a)(3) of section 223 of the Social Security Act shall not prevent him from being entitled to such disability insurance benefits;

+

"(ii) the provisions of subsection (a)(1) of such section 223 terminating entitlement to disability insurance benefits by reason of entitlement to old-age insurance benefits shall not apply with respect to him unless and until he again becomes entitled to such old-age insurance benefits under the provisions of section 202 of such Act;

+

"(iii) such individual shall, for any month for which he is thereby entitled to both old-age insurance benefits and disability insurance benefits, be entitled only to such disability insurance benefits; and

+

"(iv) in case the benefits reduced under subsection (q) of section 202 of such Act are old-age insurance benefits (I) such old-age insurance benefits for the months in the period referred to in paragraph (2) of this subsection shall not be recomputed solely by reason of the enactment of this section, and, if otherwise recomputed, the provisions of and amendments made by this section shall not apply to such recomputation; and (II) the months for which he received such old-age insurance benefits before or during the period for which he becomes entitled, by reason of such enactment, to disability insurance benefits under such section 223 and the months for which he received such disability insurance benefits shall be excluded from the 'reduction period' and the 'adjusted reduction period', as defined in paragraphs (5) and (6), respectively, of such subsection (q) for purposes of determining the amount of the old-age insurance benefits to which he may subsequently become entitled.

+

"(6) The entitlement of any individual to benefits under section 202 of the Social Security Act [section 402 of this title] shall not be terminated solely by reason of the enactment of this section, except where such individual is entitled to benefits under section 202(a) or 223 of such Act [42 U.S.C. 402(a), 423] in an amount which (but for this subsection) would have required termination of such benefits under such section 202."

+

Effective Date of 1961 Amendment

+

Amendment by section 102(b)(2)(D) of Pub. L. 87–64 effective Aug. 1, 1961, and amendment by section 102(c)(1), (2)(B), (3)(C) of Pub. L. 87–64 applicable with respect to monthly benefits for months beginning on or after August 1, 1961, based on applications filed in or after March 1961, and with respect to lump-sum death payments under this subchapter in the case of deaths on or after August 1, 1961, see sections 102(f)(4), (6) and 109 of Pub. L. 87–64, set out as notes under section 402 of this title.

+

Pub. L. 87–64, title I, §105, June 30, 1961, 75 Stat. 139, provided that the amendment made by that section is effective with respect to applications for disability determinations filed on or after July 1, 1961.

+

Effective Date of 1960 Amendment

+

Pub. L. 86–778, title II, §207(d), Sept. 13, 1960, 74 Stat. 951, provided that: "The amendments made by this section [amending this section] shall apply only with respect to monthly benefits under section 202 of the Social Security Act [42 U.S.C. 402] for months beginning with the month in which this Act is enacted [September 1960], on the basis of applications filed in or after such month."

+

Pub. L. 86–778, title II, §208(f), Sept. 13, 1960, 74 Stat. 952, provided that: "The amendments made by the preceding provisions of this section [amending this section and section 402 of this title] shall be applicable (1) with respect to monthly benefits under title II of the Social Security Act [this subchapter] for months beginning with the month in which this Act is enacted [September 1960] on the basis of an application filed in or after such month, and (2) in the case of a lump-sum death payment under such title based on an application filed in or after such month, but only if no person, other than the person filing such application, has filed an application for a lump-sum death payment under such title prior to the date of the enactment of this Act [Sept. 13, 1960] with respect to the death of the same individual."

+

Amendment by section 402(e) of Pub. L. 86–778 applicable only in the case of individuals who become entitled to benefits under section 423 of this title in or after September 1960, see section 402(f) of Pub. L. 86–778, set out as a note under section 423 of this title.

+

Amendment by section 403(c) of Pub. L. 86–778 applicable only in the case of individuals who have a period of disability (as defined in subsec. (i) of this section) beginning on or after Sept. 13, 1960, or beginning before Sept. 13, 1960 and continuing, without regard to such amendment, beyond the end of September 1960, see section 403(e) of Pub. L. 86–778, set out as a note under section 422 of this title.

+

Effective Date of 1958 Amendment

+

Pub. L. 85–840, title II, §207(a), Aug. 28, 1958, 72 Stat. 1025, provided that: "The amendments made by section 201 [amending this section] shall apply with respect to applications for a disability determination under section 216(i) of the Social Security Act [subsec. (i) of this section] filed after June 1961. The amendments made by section 202 [amending section 423 of this title] shall apply with respect to applications for disability insurance benefits under section 223 of such Act filed after December 1957. The amendments made by section 203 [amending this section] shall apply with respect to applications for a disability determination under such section 216(i) filed after June 1958. The amendments made by section 204 [amending this section and section 423 of this title] shall apply with respect to (1) applications for disability insurance benefits under such section 223 or for a disability determination under such section 216(i) filed on or after the date of enactment of this Act [Aug. 28, 1958], and (2) applications for such benefits or for such a determination filed after 1957 and prior to such date of enactment if the applicant has not died prior to such date of enactment and if notice to the applicant of the Secretary's decision with respect thereto has not been given to him on or prior to such date, except that (A) no benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month in which this Act is enacted [August 1958] or any prior month shall be payable or increased by reason of the amendments made by section 204 of this Act, and (B) the provisions of section 215(f)(1) of the Social Security Act [42 U.S.C. 415(f)(1)] shall not prevent recomputation of monthly benefits under section 202 of such Act [42 U.S.C. 402] (but no such recomputation shall be regarded as a recomputation for purposes of section 215(f) of such Act). The amendments made by section 205 (other than by subsections (k) and (m)) [amending sections 401, 402, 403, 414, 422, and 425 of this title] shall apply with respect to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for months after the month in which this Act is enacted, but only if an application for such benefits is filed on or after the date of enactment of this Act. The amendments made by section 206 [repealing section 424 of this title] and by subsections (k) and (m) of section 205 [amending sections 403 and 415 of this title] shall apply with respect to monthly benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month in which this Act is enacted and succeeding months."

+

Amendment by section 301(a)(2), (b)(2), (c)(2), (d), (e) of Pub. L. 85–840 applicable with respect to monthly benefits under section 402 of this title for months beginning after Aug. 28, 1958, but only if an application for such benefits is filed on or after such date, see section 301(f) of Pub. L. 85–840, set out as a note under section 402 of this title.

+

Pub. L. 85–840, title III, §302(b), Aug. 28, 1958, 72 Stat. 1028, provided that: "The amendment made by this section [amending this section] shall apply with respect to monthly benefits under section 202 of the Social Security Act [42 U.S.C. 402] for months beginning after the date of enactment of this Act [Aug. 28, 1958], but only if an application for such benefits is filed on or after such date."

+

Amendment by section 305(b) of Pub. L. 85–840 applicable in the case of lump-sum death payments under section 402(i) of this title on the basis of the wages and self-employment income of any individual who dies after August 1958, see section 305(c) of Pub. L. 85–840, set out as a note under section 402 of this title.

+

Effective Date of 1957 Amendment

+

Amendment by Pub. L. 85–238 applicable to monthly benefits under section 402 of this title for months after August 1957, but not to operate to deprive any such parent of benefits to which he would otherwise be entitled under section 402(h) of this title, see section 3(i) of Pub. L. 85–238, set out as a note under section 402 of this title.

+

Effective Date of 1956 Amendment

+

Act Aug. 1, 1956, ch. 836, title I, §102(b), 70 Stat. 809, provided that:

+

"(1) The amendment made by subsection (a) [amending this section] shall apply in the case of benefits under subsection (e) of section 202 of the Social Security Act [42 U.S.C. 402(e)] for months after October 1956, but only, except in the case of an individual who was entitled to wife's or mother's insurance benefits under such section 202 for October 1956, or any month thereafter, on the basis of applications filed after the date of enactment of this Act [Aug. 1, 1956]. The amendment made by subsection (a) shall apply in the case of benefits under subsection (h) of such section 202 for months after October 1956 on the basis of applications filed after the date of enactment of this Act.

+

"(2) Except as provided in paragraphs (1) and (4), the amendment made by subsection (a) shall apply in the case of lump-sum death payments under section 202(i) of the Social Security Act with respect to deaths after October 1956, and in the case of monthly benefits under title II of such Act [42 U.S.C. 401 et seq.] for months after October 1956 on the basis of applications filed after the date of enactment of this Act.

+

"(3) For purposes of section 215(b)(3)(B) of the Social Security Act [42 U.S.C. 415(b)(3)(B)] (but subject to paragraphs (1) and (2) of this subsection)—

+

"(A) a woman who attains the age of sixty-two prior to November 1956 and who was not eligible for old-age insurance benefits under section 202 of such Act (as in effect prior to the enactment of this Act) for any month prior to November 1956 shall be deemed to have attained the age of sixty-two in 1956 or, if earlier, the year in which she died;

+

"(B) a woman shall not, by reason of the amendment made by subsection (a), be deemed to be a fully insured individual before November 1956 or the month in which she died, whichever month is the earlier; and

+

"(C) the amendment made by subsection (a) shall not be applicable in the case of any woman who was eligible for old-age insurance benefits under such section 202 for any month prior to November 1956.

+

A woman shall, for purposes of this paragraph, be deemed eligible for old-age insurance benefits under section 202 of the Social Security Act for any month if she was or would have been, upon filing application therefor in such month, entitled to such benefits for such month.

+

"(4) For purposes of section 209(i) of such Act [42 U.S.C. 409(i)], the amendment made by subsection (a) shall apply only with respect to remuneration paid after October 1956."

+

Effective Date of 1954 Amendment

+

Amendment by section 106(d) of act Sept. 1, 1954, applicable with respect to monthly benefits under subchapter II of this chapter for months after June 1955, and with respect to lump-sum death payments under such subchapter in the case of deaths occurring after June 1955; but that no recomputation of benefits by reason of such amendments shall be regarded as a recomputation for purposes of section 415(f) of this title, see section 106(h) of act Sept. 1, 1954, set out as a note under section 413 of this title.

+ + +

Effective and Termination Date of 1952 Amendment

+

For effective and termination dates of amendment by Act July 18, 1952, see section 3(f), (g) of act July 18, 1952, set out as a note under section 413 of this title.

+ + +

Effective Date

+

Section applicable (1) in case of monthly benefits for months after August 1950, and (2) in the case of lump-sum death payments with respect to deaths after August 1950, see section 104(b) of act Aug. 28, 1950, set out as an Effective Date of 1950 Amendment note under section 409 of this title.

+ + +

Retroactive Benefits

+

For provisions relating to entitlement to retroactive benefits under section 2 of Pub. L. 98–460 (which amended subsec. (i)(2)(D) of this section), see section 2(f) of Pub. L. 98–460, set out as a note under section 423 of this title.

+ + +

Promulgation of Regulations

+

For provisions requiring the Secretary of Health and Human Services to prescribe regulations necessary to implement amendment to subsec. (i)(2)(D) of this section by section 2(b) of Pub. L. 98–460 not later than 180 days after Oct. 9, 1984, see section 2(g) of Pub. L. 98–460, set out as a note under section 423 of this title.

+ + +

Study of Effect of Raising Retirement Age on Those Unlikely To Benefit From Improvements in Longevity

+

Pub. L. 98–21, title II, §201(d), Apr. 20, 1983, 97 Stat. 109, required the Secretary to conduct a comprehensive study and analysis of the implications of the changes made by this section (amending sections 402, 403, 415, 416, and 423 of this title) in retirement age in the case of certain individuals and submit to Congress no later than January 1, 1986, a full report on the study and analysis, including any recommendations for legislative changes.

+

Special Insured Status Test in Certain Cases for Disability Purposes

+

Pub. L. 86–778, title IV, §404, Sept. 13, 1960, 74 Stat. 970, provided that:

+

"(a) In the case of any individual who does not meet the requirements of section 216(i)(3) of the Social Security Act [42 U.S.C. 416(i)(3)] with respect to any quarter, or who is not insured for disability insurance benefits as determined under section 223(c)(1) of such Act [42 U.S.C. 423(c)(1)] with respect to any month in a quarter, such individual shall be deemed to have met such requirements with respect to such quarter or to be so insured with respect to such month of such quarter, as the case may be, if—

+

"(1) he had a total of not less than twenty quarters of coverage (as defined in section 213 of such Act [42 U.S.C. 413]) during the period ending with the close of such quarter, and

+

"(2) all of the quarters elapsing after 1950 and up to but excluding such quarter were quarters of coverage with respect to him and there were not fewer than six such quarters of coverage.

+

"(b) Subsection (a) shall apply only in the case of applications for disability insurance benefits under section 223 of the Social Security Act, or for disability determinations under section 216(i) of such Act, filed in or after the month in which this Act is enacted [September 1960], and then only with respect to an individual who, but for such subsection (a), would not meet the requirements for a period of disability under section 216(i) with respect to the quarter in which this Act is enacted or any prior quarter and would not meet the requirements for benefits under section 223 with respect to the month in which this Act is enacted or any prior month. No benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of the amendment made by such subsection."

+ + + + + \ No newline at end of file diff --git a/scripts/first_estimates_birth_evidence.py b/scripts/first_estimates_birth_evidence.py index 8285e356..da0fdf2f 100644 --- a/scripts/first_estimates_birth_evidence.py +++ b/scripts/first_estimates_birth_evidence.py @@ -456,6 +456,8 @@ Path("src/populace_dynamics/income_resources/ssi/pinning.py"), Path("src/populace_dynamics/income_resources/ssi/records.py"), Path("src/populace_dynamics/income_resources/ssi/runner.py"), + # CE1 coverage rules are opt-in; the historical projection imports none. + Path("src/populace_dynamics/income_resources/coverage_rules.py"), ) POST_REVIEW_SHARED_SOURCE_BLOBS = { Path( diff --git a/src/populace_dynamics/income_resources/coverage_rules.py b/src/populace_dynamics/income_resources/coverage_rules.py new file mode 100644 index 00000000..8bb9f28c --- /dev/null +++ b/src/populace_dynamics/income_resources/coverage_rules.py @@ -0,0 +1,1626 @@ +"""Cited OASDI coverage law, by income year, for CE1 (1968–2026). + +This opt-in registry supplies legal rules to CE3; it classifies no survey +record. Dates describe service/income years, never interview years. A rule's +conditions and statutory units remain available as source-backed parameters. +CE2 has not supplied identification evidence: ``awaiting_ce2`` is not +``identified``. The two readings of rare exclusions remain separate options. + +Invariants (property tests in ``tests/income_resources``): + +* Every family/year lookup returns rules or raises a typed refusal, never an + empty result. A service-year lookup checks every day, preserving midyear + changes. ``parameters.effective_basis`` names a row's date axis, one of + ``service_date`` (the default), ``taxable_year_start`` or + ``payment_date``; any other axis than the default carries an + ``effective_basis_description`` quoting the effective-date clause. A + ``taxable_year_start`` family uses the beginning of the taxable year: + year-only lookup assumes January 1, while ``lookup_date`` accepts the + actual start. A ``payment_date`` family is looked up by the date paid or + received, which a year lookup sweeps day by day as for service dates. + Every row of one family must use the same date axis. +* Effective ranges partition each family's support: overlapping rows are + invalid. Gaps and explicitly open legal questions refuse the affected + query. +* Each row states its residual default, equal to its top-level consequence. + Cases carry a row-unique ``case_id``, an integer ``precedence``, nonempty + trigger-fact conditions and an enum consequence. Precedence is first match + wins: a row's precedence values are exactly 1..n, the matching case with + the smallest value decides, and the residual applies only when no case + matches (``CoverageRule.resolve``). A case's ``overrides`` names the cases + it displaces by statute, such as an exclusion an exception lifts; each + must rank below it and carry a different consequence. Cases are stored in + precedence order, so input order never changes resolution. CE3 never + classifies from the top-level consequence alone. ``open`` also represents + missing facts. +* Consequences are family-level. ``covered`` means this family's law does + not exclude the item, so the other families still apply; ``noncovered`` + means this family's law excludes it; ``covered_above_threshold`` means a + cited threshold decides. ``deferred`` means this family's law gives no + consequence for the matched facts and points to the families named in + ``defers_to``; the registry refuses a deferral to an unknown family, to + the row's own family, or around a cycle, so following deferrals always + reaches a family with a rule. Where that rule is an open question the + deferral refuses, and the deferring row records the target, years and + reason in ``parameters.deferral_exceptions``. +* A closed row's residual is what the law gives when none of its cases + holds. Every statutory condition on an exclusion is therefore a case, and + a closed row whose description or parameters name a condition carries + cases, unless ``parameters.case_free_basis`` explains why the condition + changes no consequence. That basis is a record of an ``explanation`` and + a ``citation`` quoting a capture the row itself cites, so it cannot rest + on wording alone. No parameter record holds a ``when`` or ``if`` key: + conditions with consequences live in the schema's cases. +* A case reaches only the people its source reaches. Where a statute + limits an exclusion by employer (the State or local level of 410(a)(7) + and 418(b), the federal level of 410(a)(5)-(6)), by worker or by date, + the case's ``when`` carries the limit, so a person outside it reaches + the row's residual and the other families decide (review r5). +* Every trigger fact a row lists is read by one of its cases or named, + with its reason, in ``parameters.unread_trigger_facts``; a parameter + that states a condition in words is tied in ``condition_cases`` to the + cases, thresholds or reason that account for it. +* Cases are ranked rather than required to be mutually exclusive because + the statutes are drafted as exclusions, exceptions to them and exceptions + to those exceptions (42 U.S.C. 410(a)(5)(B) with (C)–(H), and Pub. L. + 98-369 section 2601(d)). Mutually exclusive cases would repeat the + negation of every higher-ranked condition in free text that no loader can + check; ranks and override references are checked here. +* Open legal rows have null/``open`` consequences, named alternatives and + no chosen reading. No lookup selects a reading: the row refuses until the + law is settled. + A closed row keeps a verified rule and opens only the sub-question no + capture settles: a case with an ``open`` consequence, an ``open_reason`` + and at least two named ``open_alternatives``. ``resolve`` refuses with + ``OpenRuleError`` when such a case decides. An ``open`` case without an + ``open_reason`` records missing facts and is returned. +* ``parameters.evidence_only_boundaries`` marks a row boundary that an + edition date (such as a CFR or Code edition) sets, not a change in the + law. Each entry names its side, date and kind, and cites (hash-checked) + a capture the row itself cites; the date must be the row's start or the + day after its end, and the adjacent row of the family must record the + same boundary. +* Each rule cites a capture; loading checks every citation's SHA-256 against + a file inside the capture directory, including nested example/bound cites. +* Trigger facts belong to FIELD_PURPOSES or the listed CE1 extensions. +* ``awaiting_ce2`` never establishes identification. +* A negligible candidate requires a cited prevalence bound and population; + a missing bound preserves strict unresolved treatment and search history. +* ``parameters.threshold_id_by_case`` maps a case whose date differs from + the row's (a payment date on a service-date row) to the threshold it + applies and the income years a consumer looks that threshold up for, + ``{"threshold_id": ..., "income_years": [first, last]}``. The loader + refuses an entry that names no case of the row, an unknown threshold, + years that are not two integer income years in 1968–2026 with first no + later than last, or a year in that range for which the threshold is + neither published nor computable by its indexing; each refusal is a + ``RegistryValidationError``. +* A threshold declared monotone cannot decline across its published years. + Only the optional-method limits carry this flag: their quarter-of-coverage + inputs follow the statutory prior-year floor in 42 U.S.C. 413(d)(2). + Constant series carry no claim of a statutory nondecrease requirement. + The indexed domestic/election laws use their specified rounding and floors; + future computation requires named index inputs, never an extrapolation. +* Row order does not affect validation, lookup or canonical JSON round trips. +* Worked examples carry an oracle label and nonempty inputs and outcomes. + ``source_passage`` quotes the whole published example; when a + capture's columns interleave, ``supporting_passages`` adds its other + lines, each nonempty text. + Conformance tests consume every published field and check the outcome. +* Errors separate three causes. Bad registry data raises + ``RegistryValidationError`` or ``CaptureIntegrityError``. A legal refusal + raises another ``CoverageRegistryError``. A caller error raises + ``TypeError``, ``ValueError`` or, for a family, case, threshold or table + name the registry does not define, ``UnknownIdentifierError``. + ``CoverageRegistryError`` derives from neither ``ValueError`` nor + ``LookupError``, so catching a caller error never swallows a refusal. + +Threshold amounts use the record's unit (dollars unless stated as days). +Aggregation scopes identify the statutory unit: ``component`` is one payment; +``employer_employee_year``, ``employer_employee_quarter``, +``employer_employee_month``, ``employer_employee_day`` and +``employer_employee_trip`` aggregate one employer-worker relationship over +that period or trip. ``employer_year`` aggregates the employer's payroll; +``person_year`` and ``person_month`` aggregate one person's eligible amounts; +``calendar_quarter`` and ``calendar_month`` aggregate all eligible amounts +within that period only where the law actually specifies that broader unit. +Each record retains its lower- or upper-bound comparison and aggregation. +Threshold computation returns exact Fractions. No classification, tax cap or +empirical prior is implemented here. Published examples test source-backed +conditions and amounts against legal lookup results. +""" + +from __future__ import annotations + +import hashlib +import json +import re +from collections.abc import Iterable, Mapping +from dataclasses import dataclass +from datetime import date, timedelta +from fractions import Fraction +from html.parser import HTMLParser +from pathlib import Path +from types import MappingProxyType +from typing import Any + +from populace_dynamics.data.historical_coverage_rule_validation import ( + FIELD_PURPOSES, +) + +SCHEMA_VERSION = "coverage_rules.ce1.v3" +FIRST_INCOME_YEAR = 1968 +LAST_INCOME_YEAR = 2026 +CAPTURE_DIRECTORY = ( + Path(__file__).resolve().parents[3] + / "data/external/snapshots/income_resources_ce1_v1" +) +REGISTRY_PATH = ( + Path(__file__).resolve().parents[3] + / "data/external/income_resources_ce1/coverage_rules.json" +) + +# Legal facts absent from the retired campaign's broad field-purpose list. +CE1_FIELD_PURPOSES = ( + "age", + "citizenship", + "place_of_work", + "active_us_military_service", + "remuneration_in_self_employment", + "retirement_payment", + "employer_tax_exempt_status", + "church_employer_election", + "religious_vow_of_poverty", + "federal_hire_date", + "continuous_federal_service", + "cash_remuneration", + "employer_annual_payroll", + "days_of_agricultural_work", + "family_relationship", + "visa_status", + "benefit_entitlement_date", + "services_performed_date", + "copyright_or_patent_date", + "copyright_or_patent_personal_effort", + "royalties", + "self_employment_optional_method_election", + "trade_or_business", + "partnership_status", + "material_participation", + "conservation_reserve_payment", + "public_office_fee_basis", + "insurance_sales_termination_payment", + "nonprofit_organization", + "nonprofit_coverage_waiver", + "nonprofit_employee_concurrence", + "agricultural_share_arrangement", + "communist_organization_registration", + "fishing_catch_share_arrangement", + "fishing_crew_size", + "fishing_additional_cash_conditions", + "historical_fica_treatment", + "newspaper_service_arrangement", + "direct_seller_contract", + "tribal_council_service", + "tribal_federal_recognition", + "tribal_coverage_agreement", + "historical_earnings_posting", + "country_of_residence", + "american_employer", + "congregation_predominantly_us_citizens", + "community_property_income", + "business_operator_spouse", + "joint_business_distributive_shares", + "substantially_all_business_management_and_control", + "agent_or_employee_participation", + "rental_arrangement_requires_material_participation", + "rental_income", + "real_estate_dealer_status", + "services_to_occupants", + "dividend_or_interest_income", + "securities_dealer_status", + "property_disposition_type", + "net_operating_loss_deduction", + "residence_period", + "foreign_earned_income_exclusion", + "possession_income_exclusion", + "tribal_fishing_rights_income", + "tribal_fishing_qualified_entity", + "health_insurance_deduction", + "partner_death_date", + "partnership_taxable_year", + "taxable_year", + "taxable_year_start", + "clergy_retirement_benefit", + "benefit_type", + "early_retirement_age_year", + # Fee-based public office: irrevocable 1968 election. + "public_office_1968_exemption_election", + # Public office: whether the income is for performing its functions. + "public_office_functions", + # Treaty fishing: membership and member-performed activity share. + "tribal_membership", + "tribal_fishing_member_activity", + # Spousal venture election and joint-return conditions under 761(f). + "qualified_joint_venture_election", + "joint_return", + # Retired-partner payments: services, obligations and capital conditions. + "partner_no_services", + "partner_no_other_obligation", + "partner_capital_paid", + # Noncash agricultural transfers: control and economic cash equivalence. + "noncash_transfer_cash_equivalence", + "noncash_transfer_dominion_control", + # The date remuneration is paid, where an amendment keys on payment and + # the family on service (election work, 1977 amendment). + "remuneration_paid_date", + # What a social security (totalization) agreement under 42 U.S.C. 433 + # does with the service: leaves the person subject only to another + # country's laws, or designates it as employment (410(a)(C)). + "social_security_agreement_coverage", +) +TRIGGER_FACTS = frozenset((*FIELD_PURPOSES, *CE1_FIELD_PURPOSES)) +CONSEQUENCES = frozenset( + {"covered", "noncovered", "covered_above_threshold", "open", "deferred"} +) +CASE_FIELDS = frozenset( + { + "case_id", + "precedence", + "when", + "consequence", + "description", + "overrides", + "defers_to", + "open_reason", + "open_alternatives", + } +) +REQUIRED_CASE_FIELDS = frozenset( + {"case_id", "precedence", "when", "consequence"} +) +EFFECTIVE_BASES = frozenset( + {"service_date", "taxable_year_start", "payment_date"} +) + + +class CoverageRegistryError(Exception): + """Base for malformed evidence or a refused legal lookup. + + It derives from ``Exception`` alone, so ``except ValueError`` or + ``except LookupError`` catches caller errors and never a refusal. + """ + + +class RegistryValidationError(CoverageRegistryError): + """The registry does not meet the CE1 schema.""" + + +class CaptureIntegrityError(CoverageRegistryError): + """A citation is missing, unsafe, or differs from its pinned capture.""" + + +class NoRuleError(CoverageRegistryError): + """No rule is recorded for the requested family or income year.""" + + +class RuleGapError(NoRuleError): + """At least one date in the requested interval has no legal rule.""" + + +class RuleOverlapError(RegistryValidationError): + """Two rows of one family have overlapping effective ranges.""" + + +class OpenRuleError(CoverageRegistryError): + """The requested law is explicitly open or its source is blocked.""" + + +class ThresholdUnavailableError(CoverageRegistryError): + """Neither a published threshold nor all named index inputs exist.""" + + +class TableDefinitionUnverifiedError(CoverageRegistryError): + """CE5 cannot use an unverified table-membership definition.""" + + +class SourceTextUnavailableError(CoverageRegistryError): + """A binary source needs a pinned text derivative for passage checks.""" + + +class UnknownIdentifierError(LookupError): + """The caller named an identifier this registry does not define. + + A typo is a caller error, not a legal refusal, so this class sits + outside ``CoverageRegistryError``. + """ + + +def _freeze(value: Any) -> Any: + if isinstance(value, Mapping): + return MappingProxyType( + {key: _freeze(value[key]) for key in sorted(value)} + ) + if isinstance(value, (tuple, list)): + return tuple(_freeze(item) for item in value) + return value + + +def _plain(value: Any) -> Any: + if isinstance(value, Mapping): + return {key: _plain(value[key]) for key in sorted(value)} + if isinstance(value, (tuple, list)): + return [_plain(item) for item in value] + return value + + +def _has_chosen_reading(value: Any) -> bool: + if isinstance(value, Mapping): + return bool( + { + "chosen_reading", + "selected_reading", + "operative_current_text", + }.intersection(value) + ) or any(_has_chosen_reading(child) for child in value.values()) + if isinstance(value, (list, tuple)): + return any(_has_chosen_reading(child) for child in value) + return False + + +# Keys that make a parameter record a hidden case: a condition record +# (``when``) or the same record under another name (``if``). +CONDITION_RECORD_KEYS = frozenset({"when", "if"}) + + +def _holds_condition_record(value: Any) -> bool: + """Whether a parameter value nests a record keyed ``when`` or ``if``.""" + if isinstance(value, Mapping): + return bool(CONDITION_RECORD_KEYS.intersection(value)) or any( + _holds_condition_record(child) for child in value.values() + ) + if isinstance(value, (list, tuple)): + return any(_holds_condition_record(child) for child in value) + return False + + +def _require(condition: bool, message: str) -> None: + if not condition: + raise RegistryValidationError(message) + + +def _text(value: Any, name: str) -> str: + _require(isinstance(value, str) and bool(value.strip()), name) + return value + + +def _date(value: Any) -> date: + try: + _require(isinstance(value, str), "date must be ISO text") + parsed = date.fromisoformat(value) + _require(parsed.isoformat() == value, "date must be YYYY-MM-DD") + return parsed + except (ValueError, TypeError) as exc: + raise RegistryValidationError(f"invalid date: {value!r}") from exc + + +def _year(value: Any) -> int: + if type(value) is not int: + raise TypeError("income year must be an integer") + if not FIRST_INCOME_YEAR <= value <= LAST_INCOME_YEAR: + raise NoRuleError(f"income year outside 1968–2026: {value!r}") + return value + + +def _data_year(value: Any, name: str) -> int: + """A registry-recorded year: bad data, never a caller error.""" + try: + return _year(value) + except (TypeError, NoRuleError) as exc: + raise RegistryValidationError( + f"{name} must be an integer income year in 1968–2026: {value!r}" + ) from exc + + +def _check_deferral(outcome: Mapping[str, Any], family: str) -> None: + """A ``deferred`` outcome names other families; no other outcome does.""" + if outcome["consequence"] != "deferred": + _require( + "defers_to" not in outcome, "defers_to needs deferred outcome" + ) + return + targets = outcome.get("defers_to") + _require( + isinstance(targets, (list, tuple)) + and bool(targets) + and all(isinstance(t, str) and t.strip() for t in targets) + and len(set(targets)) == len(targets), + "deferred outcome must list distinct families in defers_to", + ) + _require(family not in targets, "a family cannot defer to itself") + + +def _check_alternatives(alternatives: Any) -> None: + """Named alternatives are distinct names, each with a description.""" + _require(isinstance(alternatives, (list, tuple)), "open alternatives list") + for option in alternatives: + _require( + isinstance(option, Mapping) + and set(option) == {"name", "description"}, + "open alternative fields", + ) + _text(option["name"], "open alternative name") + _text(option["description"], "open alternative description") + _require( + len({o["name"] for o in alternatives}) == len(alternatives), + "duplicate open alternative name", + ) + + +def _check_open_case(case: Mapping[str, Any]) -> None: + """An open legal sub-question carries its reason and named readings.""" + if "open_reason" not in case and "open_alternatives" not in case: + return + _require( + case["consequence"] == "open" + and "open_reason" in case + and "open_alternatives" in case, + "open case sub-question needs an open consequence, an open_reason " + "and open_alternatives", + ) + _text(case["open_reason"], "case open_reason") + _check_alternatives(case["open_alternatives"]) + _require( + len(case["open_alternatives"]) >= 2, + "open case sub-question needs named alternatives", + ) + + +EVIDENCE_BOUNDARY_FIELDS = frozenset( + {"side", "date", "kind", "citation", "evidence"} +) +EVIDENCE_BOUNDARY_KINDS = frozenset({"code_edition", "regulation_edition"}) + + +def _evidence_boundaries( + raw: Mapping[str, Any], start: date, end: date, captures: set[str] +) -> dict[str, Mapping[str, Any]]: + """Validate ``parameters.evidence_only_boundaries``; key them by side.""" + entries = raw["parameters"].get("evidence_only_boundaries") + if entries is None: + return {} + _require( + isinstance(entries, (list, tuple)) and bool(entries), + "evidence_only_boundaries must be a nonempty list", + ) + sides: dict[str, Mapping[str, Any]] = {} + for entry in entries: + _require( + isinstance(entry, Mapping) + and set(entry) == EVIDENCE_BOUNDARY_FIELDS, + "evidence-only boundary fields", + ) + _require( + entry["side"] in {"start", "end"}, + "evidence-only boundary side", + ) + _require(entry["side"] not in sides, "duplicate evidence boundary") + _require( + entry["kind"] in EVIDENCE_BOUNDARY_KINDS, + "evidence-only boundary kind", + ) + boundary = _date(entry["date"]) + expected = start if entry["side"] == "start" else end + timedelta(1) + _require( + boundary == expected, + "evidence-only boundary must be the row's start or the day " + "after its end", + ) + _require( + isinstance(entry["citation"], Mapping) + and Citation.from_dict(entry["citation"]).capture in captures, + "evidence-only boundary must cite a capture the row cites", + ) + _text(entry["evidence"], "evidence-only boundary evidence") + sides[entry["side"]] = entry + return sides + + +def _validated_cases( + raw: Any, facts: set[str], family: str +) -> tuple[Mapping[str, Any], ...]: + """Check case fields and first-match ranks; return precedence order.""" + _require(isinstance(raw, (list, tuple)), "cases list") + by_id: dict[str, Mapping[str, Any]] = {} + for case in raw: + _require(isinstance(case, Mapping), "case object") + _require( + REQUIRED_CASE_FIELDS <= set(case) <= CASE_FIELDS, "case fields" + ) + case_id = _text(case["case_id"], "case_id") + _require( + re.fullmatch(r"[a-z0-9][a-z0-9_]*", case_id) is not None, + "case_id must be a lowercase identifier", + ) + _require(case_id not in by_id, "duplicate case_id") + _require( + type(case["precedence"]) is int, "case precedence must be int" + ) + when = case["when"] + _require( + isinstance(when, Mapping) and bool(when), + "case conditions must be a nonempty object", + ) + _require(set(when) <= facts, "case uses undeclared trigger fact") + for condition in when.values(): + _require( + isinstance(condition, bool) + or (isinstance(condition, str) and bool(condition.strip())), + "case condition must be nonempty text or a boolean", + ) + _require(case["consequence"] in CONSEQUENCES, "case consequence") + _check_deferral(case, family) + _check_open_case(case) + if "description" in case: + _text(case["description"], "case description") + by_id[case_id] = case + ranks = sorted(case["precedence"] for case in by_id.values()) + _require( + ranks == list(range(1, len(ranks) + 1)), + "case precedence must run exactly 1..n", + ) + for case in by_id.values(): + if "overrides" not in case: + continue + targets = case["overrides"] + _require( + isinstance(targets, (list, tuple)) + and bool(targets) + and all(isinstance(t, str) for t in targets) + and len(set(targets)) == len(targets), + "case overrides must list distinct case IDs", + ) + for target in targets: + _require(target in by_id, "case overrides an unknown case_id") + _require( + by_id[target]["precedence"] > case["precedence"], + "an overriding case must precede the case it overrides", + ) + _require( + by_id[target]["consequence"] != case["consequence"], + "a case override must change the consequence", + ) + return tuple( + _freeze(case) + for case in sorted(by_id.values(), key=lambda c: c["precedence"]) + ) + + +def _check_case_thresholds( + rule: CoverageRule, thresholds: Mapping[str, Mapping[str, Any]] +) -> None: + """Each ``threshold_id_by_case`` entry names a case of the row and a + threshold available for every income year the entry gives.""" + entries = rule.parameters.get("threshold_id_by_case") + if entries is None: + return + _require( + isinstance(entries, Mapping) and bool(entries), + f"{rule.rule_id}: threshold_id_by_case must be a nonempty object", + ) + case_ids = {case["case_id"] for case in rule.cases} + for case_id, entry in entries.items(): + _require( + case_id in case_ids, + f"{rule.rule_id}: threshold_id_by_case names no case {case_id}", + ) + _require( + isinstance(entry, Mapping) + and set(entry) == {"threshold_id", "income_years"}, + f"{rule.rule_id}: threshold_id_by_case entry needs threshold_id " + "and income_years", + ) + _require( + isinstance(entry["threshold_id"], str), + f"{rule.rule_id}: threshold_id_by_case threshold_id must be a " + "string", + ) + threshold = thresholds.get(entry["threshold_id"]) + _require( + threshold is not None, + f"{rule.rule_id}: threshold_id_by_case names unknown threshold " + f"{entry['threshold_id']!r}", + ) + years = entry["income_years"] + _require( + isinstance(years, (list, tuple)) and len(years) == 2, + f"{rule.rule_id}: threshold_id_by_case income_years must be " + "[first, last]", + ) + # Review r7 low 10: read both years as data years before comparing + # them, so a year that is no integer raises RegistryValidationError, + # not TypeError. + first = _data_year(years[0], "threshold_id_by_case income year") + last = _data_year(years[1], "threshold_id_by_case income year") + _require( + first <= last, + f"{rule.rule_id}: threshold_id_by_case income_years must be " + "[first, last]", + ) + index = threshold.get("indexing") or {} + for year in range(first, last + 1): + _require( + str(year) in threshold["published_values"] + or ( + bool(index) + and index["first_year"] <= year <= index["last_year"] + ), + f"{rule.rule_id}: threshold_id_by_case threshold " + f"{entry['threshold_id']} is not available for {year}", + ) + + +def _check_deferral_graph(rules: Iterable[CoverageRule]) -> None: + """Deferrals name registry families and never return to their source. + + A family defers when its own law gives no consequence and another + family's does. Following ``defers_to`` from any row must reach a family + with a rule, so the family-level deferral graph must be acyclic. Where + that rule is open, the deferral refuses, and the deferring row records + it in ``parameters.deferral_exceptions``. + """ + rules = tuple(rules) + families = {rule.family for rule in rules} + edges: dict[str, set[str]] = {family: set() for family in families} + for rule in rules: + for outcome in (rule.residual_default, *rule.cases): + for target in outcome.get("defers_to", ()): + _require(target in families, "defers_to names no family") + edges[rule.family].add(target) + state: dict[str, int] = {} + + def visit(family: str) -> None: + state[family] = 1 + for target in sorted(edges[family]): + _require( + state.get(target) != 1, + f"deferral cycle through {family} and {target}", + ) + if target not in state: + visit(target) + state[family] = 2 + + for family in sorted(families): + if family not in state: + visit(family) + + +def _check_evidence_boundary_pairs(rules: Iterable[CoverageRule]) -> None: + """Adjacent rows of a family record an evidence-only boundary alike. + + When one row ends the day before the next starts, the earlier row's + ``end`` entry and the later row's ``start`` entry must both exist or + both be absent, and agree on date, kind and capture. + """ + by_family: dict[str, list[CoverageRule]] = {} + for rule in rules: + by_family.setdefault(rule.family, []).append(rule) + for family_rules in by_family.values(): + starts = {} + for rule in family_rules: + starts.setdefault(rule.effective_start, []).append(rule) + for rule in family_rules: + entries = rule.parameters.get("evidence_only_boundaries", ()) + end_entry = next((e for e in entries if e["side"] == "end"), None) + following = starts.get(rule.effective_end + timedelta(1), []) + for successor in following: + later = successor.parameters.get( + "evidence_only_boundaries", () + ) + start_entry = next( + (e for e in later if e["side"] == "start"), None + ) + _require( + (end_entry is None) == (start_entry is None), + f"evidence-only boundary between {rule.rule_id} and " + f"{successor.rule_id} is recorded on one side only", + ) + if end_entry is not None: + _require( + end_entry["date"] == start_entry["date"] + and end_entry["kind"] == start_entry["kind"] + and end_entry["citation"]["capture"] + == start_entry["citation"]["capture"], + f"evidence-only boundary between {rule.rule_id} " + f"and {successor.rule_id} disagrees", + ) + + +@dataclass(frozen=True) +class Citation: + """One pinpoint reference to bytes stored in CE1's capture directory.""" + + capture: str + sha256: str + authority: str + location: str + quote: str | None = None + + @classmethod + def from_dict(cls, raw: Mapping[str, Any]) -> Citation: + _require(isinstance(raw, Mapping), "citation must be an object") + _require( + set(raw) + <= {"capture", "sha256", "authority", "location", "quote"}, + "unknown citation field", + ) + try: + result = cls(**raw) + except TypeError as exc: + raise RegistryValidationError("incomplete citation") from exc + for name in ("capture", "sha256", "authority", "location"): + _text(getattr(result, name), f"citation.{name}") + _require( + re.fullmatch(r"[0-9a-f]{64}", result.sha256) is not None, + "citation SHA-256 must have 64 lowercase hex digits", + ) + if result.quote is not None: + _text(result.quote, "citation.quote") + return result + + def to_dict(self) -> dict[str, Any]: + result = dict( + capture=self.capture, + sha256=self.sha256, + authority=self.authority, + location=self.location, + ) + if self.quote is not None: + result["quote"] = self.quote + return result + + +@dataclass(frozen=True) +class CoverageRule: + """One regime with explicit conditional cases and a residual default.""" + + rule_id: str + family: str + effective_start: date + effective_end: date + citations: tuple[Citation, ...] + trigger_facts: tuple[str, ...] + consequence: str | None + residual_default: Mapping[str, Any] + cases: tuple[Mapping[str, Any], ...] + open_alternatives: tuple[Mapping[str, str], ...] + identification_class: str + description: str + parameters: Mapping[str, Any] + worked_examples: tuple[Mapping[str, Any], ...] + rare_exclusion: Mapping[str, Any] | None + open_reason: str | None + + @property + def is_identified(self) -> bool: + """Only CE2's explicit identified value can establish this class.""" + return self.identification_class == "identified" + + @property + def date_axis(self) -> str: + """The row's ``effective_basis``; ``service_date`` when unset.""" + return self.parameters.get("effective_basis", "service_date") + + @classmethod + def from_dict(cls, raw: Mapping[str, Any]) -> CoverageRule: + _require(isinstance(raw, Mapping), "rule must be an object") + names = set(cls.__dataclass_fields__) + _require(set(raw) == names, f"rule fields differ: {set(raw) ^ names}") + for name in ("rule_id", "family", "description"): + _text(raw[name], name) + start, end = _date(raw["effective_start"]), _date(raw["effective_end"]) + _require(start <= end, "effective range is reversed") + _require( + isinstance(raw["citations"], (list, tuple)) + and bool(raw["citations"]), + "every rule needs at least one citation", + ) + citations = tuple(Citation.from_dict(c) for c in raw["citations"]) + facts = raw["trigger_facts"] + _require( + isinstance(facts, (list, tuple)) + and bool(facts) + and all(isinstance(f, str) for f in facts), + "trigger facts must be a nonempty list of names", + ) + _require(len(facts) == len(set(facts)), "duplicate trigger fact") + _require(set(facts) <= TRIGGER_FACTS, "unknown trigger fact") + consequence = raw["consequence"] + _require( + consequence is None or consequence in CONSEQUENCES, + "unknown consequence", + ) + residual = raw["residual_default"] + _require(isinstance(residual, Mapping), "residual default object") + _require( + {"consequence", "description"} + <= set(residual) + <= {"consequence", "description", "defers_to"}, + "residual default fields", + ) + _require( + residual["consequence"] == consequence, + "residual default must equal top-level consequence", + ) + _text(residual["description"], "residual default description") + _check_deferral(residual, raw["family"]) + cases = _validated_cases(raw["cases"], set(facts), raw["family"]) + alternatives = raw["open_alternatives"] + _check_alternatives(alternatives) + if raw["open_reason"] is not None: + _require( + consequence in {None, "open"}, + "open row has chosen consequence", + ) + _require( + len(alternatives) >= 2, "open row needs named alternatives" + ) + else: + _require( + consequence is not None, "null consequence needs open reason" + ) + _require(not alternatives, "closed row has open alternatives") + _require( + raw["identification_class"] + in {"awaiting_ce2", "identified", "prior", "unidentified"}, + "unknown identification class", + ) + _require(isinstance(raw["parameters"], Mapping), "parameters object") + _require( + "cases" not in raw["parameters"] + and not _holds_condition_record(raw["parameters"]), + "cases belong in the schema: no parameter record has a when or if " + "key", + ) + if "case_free_basis" in raw["parameters"]: + _require( + raw["open_reason"] is None + and not raw["cases"] + and consequence not in {"noncovered", "deferred"}, + "case_free_basis is only for case-free non-excluding rows", + ) + basis = raw["parameters"]["case_free_basis"] + _require( + isinstance(basis, Mapping) + and set(basis) == {"explanation", "citation"}, + "case_free_basis needs an explanation and a citation", + ) + _text(basis["explanation"], "case_free_basis explanation") + cited = Citation.from_dict(basis["citation"]) + _require( + cited.quote is not None + and cited.capture in {c.capture for c in citations}, + "case_free_basis must quote a capture the row cites", + ) + _evidence_boundaries( + raw, start, end, {citation.capture for citation in citations} + ) + basis = raw["parameters"].get("effective_basis") + _require( + basis is None or basis in EFFECTIVE_BASES, + f"effective_basis must be one of {sorted(EFFECTIVE_BASES)}", + ) + if "effective_basis_description" in raw["parameters"]: + _require( + basis is not None, + "effective_basis_description needs an effective_basis", + ) + _text( + raw["parameters"]["effective_basis_description"], + "effective_basis_description", + ) + elif basis not in {None, "service_date"}: + _require(False, "effective_basis needs a description") + if basis == "taxable_year_start": + _require( + "taxable_year_start" in facts, + "taxable-year axis needs taxable_year_start trigger fact", + ) + if raw["open_reason"] is not None: + _require( + not _has_chosen_reading(raw["parameters"]), + "open row has chosen reading", + ) + _require( + isinstance(raw["worked_examples"], (list, tuple)), + "worked_examples list", + ) + examples = [] + for example in raw["worked_examples"]: + _require(isinstance(example, Mapping), "example object") + for name in ( + "example_id", + "source_passage", + "expected_rule_id", + "calculation", + ): + _text(example.get(name), f"example.{name}") + _data_year(example.get("income_year"), "example.income_year") + Citation.from_dict(example.get("citation")) + for name in ("published_inputs", "published_outputs"): + _require( + isinstance(example.get(name), Mapping) + and bool(example[name]), + f"example.{name} nonempty object", + ) + _require( + "expected_parameters" not in example, + "examples must test outcomes rather than repeated parameters", + ) + if "supporting_passages" in example: + passages = example["supporting_passages"] + _require( + isinstance(passages, (list, tuple)) + and bool(passages) + and all( + isinstance(part, str) and bool(part.strip()) + for part in passages + ), + "example.supporting_passages must be nonempty text", + ) + examples.append(_freeze(example)) + rare = raw["rare_exclusion"] + if rare is not None: + _require(isinstance(rare, Mapping), "rare_exclusion object") + _require(rare.get("strict") == "unresolved", "strict reading") + _require("negligible_candidate" in rare, "missing rare reading") + _require( + isinstance(rare.get("searches"), (list, tuple)), + "rare-exclusion searches must be recorded", + ) + candidate = rare["negligible_candidate"] + if candidate is not None: + _require(isinstance(candidate, Mapping), "bound object") + _text(candidate.get("population"), "bound.population") + _text(candidate.get("bound"), "bound.bound") + Citation.from_dict(candidate.get("citation")) + else: + _require( + bool(rare["searches"]) + and all( + (isinstance(s, str) and s.strip()) + or ( + isinstance(s, Mapping) + and isinstance(s.get("query"), str) + and s["query"].strip() + ) + for s in rare["searches"] + ), + "a null prevalence bound requires recorded searches", + ) + if raw["open_reason"] is not None: + _text(raw["open_reason"], "open_reason") + return cls( + rule_id=raw["rule_id"], + family=raw["family"], + effective_start=start, + effective_end=end, + citations=tuple( + sorted(citations, key=lambda c: (c.capture, c.location)) + ), + trigger_facts=tuple(sorted(facts)), + consequence=consequence, + residual_default=_freeze(residual), + cases=cases, + open_alternatives=tuple(_freeze(o) for o in alternatives), + identification_class=raw["identification_class"], + description=raw["description"], + parameters=_freeze(raw["parameters"]), + worked_examples=tuple( + sorted(examples, key=lambda e: e["example_id"]) + ), + rare_exclusion=_freeze(rare), + open_reason=raw["open_reason"], + ) + + def resolve(self, matching_case_ids: Iterable[str]) -> Mapping[str, Any]: + """Apply first-match precedence to the cases whose conditions hold. + + ``matching_case_ids`` names every case whose ``when`` conditions the + caller found true. Return the matching case with the smallest + precedence, or the residual default when none matches. An unknown + case ID is a caller error; an open row refuses, and so does an open + legal sub-question (a case with an ``open_reason``) when it decides, + while an ``open`` case without one is returned. The residual is + what the law gives when every case's conditions fail, so a caller + that cannot establish a case's facts must not leave that case out + and read the residual; it has a missing fact, not a failed + condition. + """ + if isinstance(matching_case_ids, (str, bytes)) or not isinstance( + matching_case_ids, Iterable + ): + raise TypeError("matching_case_ids must be an iterable of IDs") + matched = set(matching_case_ids) + if not all(isinstance(case_id, str) for case_id in matched): + raise TypeError("case IDs must be strings") + unknown = matched - {case["case_id"] for case in self.cases} + if unknown: + raise UnknownIdentifierError( + f"{self.rule_id}: unknown case IDs {sorted(unknown)}" + ) + if self.open_reason is not None: + raise OpenRuleError(f"{self.rule_id}: {self.open_reason}") + for case in self.cases: + if case["case_id"] in matched: + if "open_reason" in case: + raise OpenRuleError( + f"{self.rule_id}: case {case['case_id']}: " + f"{case['open_reason']}" + ) + return case + return self.residual_default + + def to_dict(self) -> dict[str, Any]: + result = { + name: _plain(getattr(self, name)) + for name in self.__dataclass_fields__ + } + result["effective_start"] = self.effective_start.isoformat() + result["effective_end"] = self.effective_end.isoformat() + result["citations"] = [c.to_dict() for c in self.citations] + return result + + +class _CaptureText(HTMLParser): + def __init__(self) -> None: + super().__init__(convert_charrefs=True) + self.parts: list[str] = [] + self.ignored_depth = 0 + + def handle_starttag(self, tag: str, attrs: Any) -> None: + if tag in {"script", "style"}: + self.ignored_depth += 1 + + def handle_endtag(self, tag: str) -> None: + if tag in {"script", "style"} and self.ignored_depth: + self.ignored_depth -= 1 + + def handle_data(self, data: str) -> None: + if not self.ignored_depth: + self.parts.append(data) + + +def source_text(path: Path) -> str: + """Normalize HTML/UTF-8 text; binary sources need pinned derivatives.""" + if path.suffix.lower() == ".pdf": + raise SourceTextUnavailableError( + "pin a text derivative linked to the PDF before checking a passage" + ) + parser = _CaptureText() + try: + parser.feed(path.read_text(encoding="utf-8")) + except (OSError, UnicodeError) as exc: + raise SourceTextUnavailableError( + f"source text unavailable: {path.name}" + ) from exc + return " ".join(" ".join(parser.parts).split()) + + +def _verify_citations( + value: Any, root: Path, verified: dict[Path, str] | None = None +) -> None: + # Hash a capture once per load; never retain a cache across registry loads. + # Every citation still compares its own expected digest with those bytes. + if verified is None: + verified = {} + if isinstance(value, Mapping): + if "capture" in value: + citation = Citation.from_dict(value) + relative = Path(citation.capture) + path = (root / relative).resolve() + if relative.is_absolute() or not path.is_relative_to( + root.resolve() + ): + raise CaptureIntegrityError( + "citation escapes capture directory" + ) + try: + if path not in verified: + verified[path] = hashlib.sha256( + path.read_bytes() + ).hexdigest() + digest = verified[path] + except OSError as exc: + raise CaptureIntegrityError( + f"missing capture: {citation.capture}" + ) from exc + if digest != citation.sha256: + raise CaptureIntegrityError( + f"capture hash mismatch: {citation.capture}" + ) + for child in value.values(): + _verify_citations(child, root, verified) + elif isinstance(value, (list, tuple)): + for child in value: + _verify_citations(child, root, verified) + + +def _fraction(value: Any, *, caller: bool = False) -> Fraction: + try: + if isinstance(value, bool) or isinstance(value, float): + raise TypeError("use an integer or exact decimal string") + result = Fraction(value) + if result < 0: + raise ValueError("threshold/index must be nonnegative") + return result + except (ValueError, TypeError, ZeroDivisionError) as exc: + if caller: + if isinstance(exc, TypeError): + raise TypeError("invalid exact index input") from exc + raise ValueError("invalid exact index input") from exc + raise RegistryValidationError("invalid exact threshold/index") from exc + + +def _check_index_inputs(supplied: Mapping[str, Any]) -> None: + """Every named index input is an exact nonnegative amount or a list.""" + for name, value in supplied.items(): + if not isinstance(name, str): + raise TypeError("index input names must be strings") + if isinstance(value, (list, tuple)): + for item in value: + _fraction(item, caller=True) + else: + _fraction(value, caller=True) + + +@dataclass(frozen=True) +class CoverageRegistry: + """Validated rules plus cited thresholds and downstream definitions.""" + + rules: tuple[CoverageRule, ...] + thresholds: tuple[Mapping[str, Any], ...] + metadata: Mapping[str, Any] + + @property + def families(self) -> tuple[str, ...]: + return tuple(sorted({r.family for r in self.rules})) + + @classmethod + def from_dict( + cls, raw: Mapping[str, Any], *, capture_root: Path + ) -> CoverageRegistry: + _require(isinstance(raw, Mapping), "registry must be an object") + _require(raw.get("schema_version") == SCHEMA_VERSION, "schema version") + _require( + raw.get("income_years") == [1968, 2026], "income-year support" + ) + _require(isinstance(raw.get("rules"), list), "rules list") + _require(bool(raw["rules"]), "registry must contain a rule") + rules = tuple( + sorted( + (CoverageRule.from_dict(r) for r in raw["rules"]), + key=lambda r: (r.family, r.effective_start, r.rule_id), + ) + ) + _require(len({r.rule_id for r in rules}) == len(rules), "duplicate ID") + for family in {r.family for r in rules}: + axes = {r.date_axis for r in rules if r.family == family} + _require(len(axes) == 1, f"family {family} mixes date axes") + _check_deferral_graph(rules) + _check_evidence_boundary_pairs(rules) + for i, left in enumerate(rules): + for right in rules[i + 1 :]: + if left.family != right.family: + break + if right.effective_start > left.effective_end: + break + raise RuleOverlapError( + f"overlapping rows: {left.rule_id}, {right.rule_id}" + ) + thresholds = raw.get("thresholds", []) + _require(isinstance(thresholds, list), "thresholds list") + ids = [] + for threshold in thresholds: + _require(isinstance(threshold, Mapping), "threshold object") + ids.append(_text(threshold.get("threshold_id"), "threshold_id")) + _require( + threshold.get("aggregation_scope") + in { + "component", + "employer_employee_year", + "person_year", + "employer_year", + "calendar_quarter", + "employer_employee_quarter", + "employer_employee_day", + "person_month", + "calendar_month", + "employer_employee_month", + "employer_employee_trip", + }, + "threshold aggregation scope", + ) + _text(threshold.get("eligible_concept"), "eligible concept") + if "description" in threshold: + _text(threshold["description"], "threshold description") + _require( + threshold.get("comparison") + in {"at_least", "greater_than", "at_most"}, + "threshold comparison", + ) + _require(bool(threshold.get("citations")), "threshold citations") + for c in threshold["citations"]: + Citation.from_dict(c) + values = threshold.get("published_values") + _require(isinstance(values, Mapping), "published_values object") + previous = None + for year, amount in sorted(values.items()): + try: + number = int(year) + except (ValueError, TypeError) as exc: + raise RegistryValidationError( + "invalid threshold year" + ) from exc + canonical_year = str(_data_year(number, "threshold year")) + _require(canonical_year == year, "threshold year") + amount = _fraction(amount) + if threshold.get("monotone") and previous is not None: + _require(amount >= previous, "monotone threshold fell") + previous = amount + index = threshold.get("indexing") + if index is not None: + _require(isinstance(index, Mapping), "indexing object") + _require( + index.get("kind") in {"awi", "quarter_of_coverage_sum"}, + "unsupported index", + ) + _require( + type(index.get("first_year")) is int + and type(index.get("last_year")) is int + and index["first_year"] <= index["last_year"], + "index support years", + ) + if index["kind"] == "quarter_of_coverage_sum": + _text(index.get("parameter_name"), "quarter input name") + for name in ( + "multiplier_numerator", + "multiplier_denominator", + ): + _require( + type(index.get(name)) is int and index[name] > 0, + "positive quarter multiplier", + ) + continue + _require(_fraction(index.get("base_amount")) > 0, "index base") + _require( + _fraction(index.get("round_to")) > 0, "index rounding" + ) + _require( + index.get("rounding") in {"nearest", "floor"}, "rounding" + ) + _require( + index.get("floor") in {None, "prior_year"}, "index floor" + ) + _require(type(index.get("lag_years")) is int, "index lag") + _require(index["lag_years"] >= 0, "negative index lag") + _require( + type(index.get("first_year")) is int + and type(index.get("last_year")) is int + and index["first_year"] <= index["last_year"], + "index support years", + ) + if index.get("base_index") is not None: + _require(_fraction(index["base_index"]) > 0, "index base") + else: + _require( + type(index.get("base_index_year")) is int, + "named base index year required", + ) + _require(len(ids) == len(set(ids)), "duplicate threshold ID") + by_threshold = {t["threshold_id"]: t for t in thresholds} + for rule in rules: + _check_case_thresholds(rule, by_threshold) + definitions = raw.get("table_definitions", []) + _require(isinstance(definitions, list), "table definitions list") + definition_ids = [] + for definition in definitions: + _require( + isinstance(definition, Mapping), "table definition object" + ) + definition_ids.append( + _text(definition.get("definition_id"), "table definition ID") + ) + _require( + definition.get("status") + in ("verified", "TABLE_DEFINITION_UNVERIFIED"), + "table definition status", + ) + if definition["status"] == "verified": + _text( + definition.get("source_definition"), + "table source definition", + ) + evidence = definition.get("citations") + _require( + isinstance(evidence, list) and bool(evidence), + "table citations", + ) + citations = [Citation.from_dict(c) for c in evidence] + _require( + any(c.quote for c in citations), + "verified table definition needs a quoted source passage", + ) + else: + _text(definition.get("reason"), "unverified table reason") + evidence = definition.get("citations", []) + _require(isinstance(evidence, list), "table citations") + for citation in evidence: + Citation.from_dict(citation) + _require( + len(definition_ids) == len(set(definition_ids)), + "duplicate table definition ID", + ) + ret = raw.get("earnings_test") + if ret is not None: + _require(isinstance(ret, Mapping), "RET concept object") + if ret.get("status") == "verified": + _require(bool(ret.get("citations")), "RET citations") + for citation in ret["citations"]: + Citation.from_dict(citation) + support = ret.get("verified_income_years") + _require( + isinstance(support, list) and bool(support), + "verified RET income years required", + ) + for year in support: + _data_year(year, "RET verified_income_years") + _verify_citations(raw, capture_root) + return cls( + rules=rules, + thresholds=tuple( + _freeze(t) + for t in sorted(thresholds, key=lambda t: t["threshold_id"]) + ), + metadata=_freeze( + { + k: v + for k, v in raw.items() + if k not in {"rules", "thresholds"} + } + ), + ) + + def to_dict(self) -> dict[str, Any]: + return { + **_plain(self.metadata), + "rules": [r.to_dict() for r in self.rules], + "thresholds": _plain(self.thresholds), + } + + def to_json(self) -> str: + return json.dumps(self.to_dict(), indent=2, sort_keys=True) + "\n" + + def _lookup_interval( + self, family: str, start: date, end: date + ) -> tuple[CoverageRule, ...]: + family_rules = [r for r in self.rules if r.family == family] + if not family_rules: + raise UnknownIdentifierError(f"unknown family: {family!r}") + candidates = [ + r + for r in self.rules + if r.family == family + and r.effective_start <= end + and r.effective_end >= start + ] + if not candidates: + if ( + min(r.effective_start for r in family_rules) + <= start + <= max(r.effective_end for r in family_rules) + ): + raise RuleGapError(f"rule gap: {family}, {start}–{end}") + raise NoRuleError(f"no rule: {family}, {start}–{end}") + # Sweep inclusive ranges using their next-day endpoints. + boundaries = {start, end + timedelta(days=1)} + for r in candidates: + boundaries.add(max(start, r.effective_start)) + boundaries.add(min(end, r.effective_end) + timedelta(days=1)) + selected: dict[str, CoverageRule] = {} + for point in sorted(boundaries)[:-1]: + active = [ + r + for r in candidates + if r.effective_start <= point <= r.effective_end + ] + if not active: + raise RuleGapError(f"rule gap: {family}, {point}") + for r in active: + if r.open_reason: + raise OpenRuleError(f"{r.rule_id}: {r.open_reason}") + selected[r.rule_id] = r + return tuple( + sorted( + selected.values(), key=lambda r: (r.effective_start, r.rule_id) + ) + ) + + def lookup( + self, family: str, income_year: int + ) -> tuple[CoverageRule, ...]: + """Return regimes and cases on the family's stated date axis. + + Service years check every date. Taxable-year families assume January + 1; use lookup_date for a fiscal year's actual start. + Conditions remain declarative: consumers evaluate every case from its + trigger facts, then pass the matching case IDs to + ``CoverageRule.resolve``, which applies the first match in + precedence order or the residual when none matches. + """ + year = _year(income_year) + start = date(year, 1, 1) + taxable_year_axis = any( + r.family == family and r.date_axis == "taxable_year_start" + for r in self.rules + ) + end = start if taxable_year_axis else date(year, 12, 31) + return self._lookup_interval(family, start, end) + + def lookup_date( + self, family: str, axis_date: date + ) -> tuple[CoverageRule, ...]: + """Resolve one date on the family's axis. + + ``axis_date`` is a service date by default, the beginning of the + taxable year (fiscal years included) when ``effective_basis`` is + ``taxable_year_start``, and the date paid or received when it is + ``payment_date``. + """ + if type(axis_date) is not date: + raise TypeError("axis_date must be a date") + _year(axis_date.year) + return self._lookup_interval(family, axis_date, axis_date) + + def threshold( + self, + threshold_id: str, + income_year: int, + *, + index_inputs: Mapping[str, Any] | None = None, + ) -> Fraction: + """Published dollars, or statute-indexed dollars with named inputs. + + Inputs use ``national_average_wage_index_YYYY`` and, when a floor's + preceding value is unpublished, ``prior_year_threshold_YYYY``. + A supplied base index must be positive. Ties round up for ``nearest``. + Every supplied input is checked even when a published value + decides, so a malformed input never passes silently. + """ + year = _year(income_year) + matches = [ + t for t in self.thresholds if t["threshold_id"] == threshold_id + ] + if not matches: + raise UnknownIdentifierError( + f"unknown threshold: {threshold_id!r}" + ) + threshold = matches[0] + if index_inputs is not None and not isinstance(index_inputs, Mapping): + raise TypeError("index_inputs must be a mapping") + supplied = index_inputs or {} + _check_index_inputs(supplied) + values = threshold["published_values"] + if str(year) in values: + return _fraction(values[str(year)]) + index = threshold.get("indexing") + if not index or not index["first_year"] <= year <= index["last_year"]: + raise ThresholdUnavailableError( + f"unpublished: {threshold_id}, {year}" + ) + + def need(name: str) -> Fraction: + if name not in supplied: + raise ThresholdUnavailableError(f"missing named input: {name}") + return _fraction(supplied[name], caller=True) + + if index["kind"] == "quarter_of_coverage_sum": + name = index["parameter_name"] + if name not in supplied: + raise ThresholdUnavailableError(f"missing named input: {name}") + quarters = supplied[name] + if not isinstance(quarters, (list, tuple)) or len(quarters) != 4: + raise ValueError("four named calendar-quarter inputs required") + amount = ( + sum((_fraction(q, caller=True) for q in quarters), Fraction(0)) + / 100 + ) + amount *= Fraction( + index["multiplier_numerator"], index["multiplier_denominator"] + ) + earlier = [int(y) for y in values if int(y) < year] + if threshold.get("monotone") and earlier: + if amount < _fraction(values[str(max(earlier))]): + raise ValueError( + "supplied quarters violate the statutory nondecrease" + ) + return amount + + current = need( + f"national_average_wage_index_{year - index['lag_years']}" + ) + if index.get("base_index") is not None: + base = _fraction(index["base_index"]) + else: + base = need( + f"national_average_wage_index_{index['base_index_year']}" + ) + if base <= 0: + raise ValueError("index denominator must be positive") + multiple = _fraction(index["round_to"]) + raw = _fraction(index["base_amount"]) * current / base / multiple + if index["rounding"] == "nearest": + raw += Fraction(1, 2) + rounded = (raw.numerator // raw.denominator) * multiple + if index.get("floor") == "prior_year": + previous_year = str(year - 1) + previous = ( + _fraction(values[previous_year]) + if previous_year in values + else need(f"prior_year_threshold_{year - 1}") + ) + rounded = max(rounded, previous) + return rounded + + def table_definition(self, definition_id: str) -> Mapping[str, Any]: + """Return verified membership law; otherwise preserve CE5 absence. + + An ID the registry does not define is a caller error. + """ + for definition in self.metadata.get("table_definitions", ()): + if definition["definition_id"] == definition_id: + if definition["status"] != "verified": + raise TableDefinitionUnverifiedError( + f"TABLE_DEFINITION_UNVERIFIED: {definition_id}: " + f"{definition['reason']}" + ) + return definition + raise UnknownIdentifierError( + f"unknown table definition: {definition_id!r}" + ) + + def earnings_test_concept(self, income_year: int) -> Mapping[str, Any]: + """Refuse to backcast current RET text across unverified history.""" + _year(income_year) + concept = self.metadata.get("earnings_test", {}) + if concept.get("status") != "verified": + raise OpenRuleError( + concept.get("historical_refusal", "RET concept not verified") + ) + if income_year not in concept["verified_income_years"]: + raise OpenRuleError( + f"RET history unverified for income year {income_year}" + ) + return concept + + +def load_registry( + path: Path | str = REGISTRY_PATH, *, capture_root: Path | None = None +) -> CoverageRegistry: + """Load JSON and verify captures, kept separately for the CE1 registry. + + Custom registries default to adjacent captures; callers can supply an + explicit capture directory without allowing citations to escape it. + """ + path = Path(path) + if capture_root is None: + capture_root = ( + CAPTURE_DIRECTORY + if path.resolve() == REGISTRY_PATH.resolve() + else path.parent + ) + try: + raw = json.loads(path.read_text(encoding="utf-8")) + except (OSError, ValueError) as exc: + raise RegistryValidationError(f"cannot load registry: {path}") from exc + return CoverageRegistry.from_dict(raw, capture_root=capture_root) diff --git a/tests/README-tiers.md b/tests/README-tiers.md index 83d0064a..970239a6 100644 --- a/tests/README-tiers.md +++ b/tests/README-tiers.md @@ -39,9 +39,9 @@ pytest --collect-only -q -m oracle_policyengine | tail -1 | Tier | Tests at HEAD | |---|---:| -| `unit` | 23,653 | -| `artifact` | 4,527 | +| `unit` | 23,736 | +| `artifact` | 6,726 | | `integration_psid` | 1,471 | | `reproduction_legacy` | 520 | | `oracle_policyengine` | 337 | -| **Total** | **30,508** | +| **Total** | **32,790** | diff --git a/tests/estimates/test_birth_evidence_artifact.py b/tests/estimates/test_birth_evidence_artifact.py index 4bb6ba43..638f2908 100644 --- a/tests/estimates/test_birth_evidence_artifact.py +++ b/tests/estimates/test_birth_evidence_artifact.py @@ -295,6 +295,8 @@ def test_post_review_sources_are_outside_historical_reducer_identity(): Path("src/populace_dynamics/income_resources/ssi/pinning.py"), Path("src/populace_dynamics/income_resources/ssi/records.py"), Path("src/populace_dynamics/income_resources/ssi/runner.py"), + # CE1 coverage rules are opt-in; the historical projection imports none. + Path("src/populace_dynamics/income_resources/coverage_rules.py"), ) assert reducer.POST_REVIEW_SHARED_SOURCE_BLOBS == { Path( @@ -610,6 +612,15 @@ def test_post_review_exclusions_are_unreachable_from_birth_evidence(): "birth-evidence reducer: " f"{sorted(ssi_modules & reachable)}" ) + coverage_rule_modules = { + "populace_dynamics.income_resources", + "populace_dynamics.income_resources.coverage_rules", + } + assert coverage_rule_modules.issubset(module_paths) + assert coverage_rule_modules.isdisjoint(reachable), ( + "the opt-in CE1 coverage rules became reachable from the " + f"birth-evidence reducer: {sorted(coverage_rule_modules & reachable)}" + ) assert graph_exclusions.isdisjoint(reachable), ( "opt-in graph modules became reachable from the birth-evidence " f"reducer: {sorted(graph_exclusions & reachable)}" diff --git a/tests/income_resources/ce1_invented_sweep_workers.json b/tests/income_resources/ce1_invented_sweep_workers.json new file mode 100644 index 00000000..e0389b60 --- /dev/null +++ b/tests/income_resources/ce1_invented_sweep_workers.json @@ -0,0 +1,17964 @@ +{ + "note": "INVENTED fact patterns for the CE1 coverage registry's exclusion sweeps (review r4 item 9, review r5 item 7). No row is a real person or record. Each worker states, for each fact, the condition texts that are true of the worker: a case holds only when, for every fact in its when, one stated text equals the condition exactly (a boolean equals only the same boolean). expected is the outcome the sources give, decides the case (or residual) that gives it; for a refusing worker, decides is the open case. just_miss_required lists the case conditions (rule, case, fact) for which some worker states every other condition of the case exactly, states a text of its own for that fact, and is decided below the case (review r6 M-1); for the review's drop-free conditions in just_miss_own_text the worker's text for that fact is its own, no case's; just_miss_stated_limits gives the reason none can for the review's drop-free conditions that remain.", + "just_miss_required": [ + [ + "clergy_1973_1981", + "cnmi_noncitizen_resident_ministry", + "clergy_or_religious_exemption" + ], + [ + "clergy_1973_1981", + "cnmi_noncitizen_resident_ministry", + "ministerial_service" + ], + [ + "clergy_1973_1981", + "foreign_agreement_sole_coverage", + "clergy_or_religious_exemption" + ], + [ + "clergy_1973_1981", + "foreign_agreement_sole_coverage", + "ministerial_service" + ], + [ + "clergy_1973_1981", + "pub_l_103_296_section_306_certificate", + "clergy_or_religious_exemption" + ], + [ + "clergy_1973_1981", + "pub_l_103_296_section_306_certificate", + "ministerial_service" + ], + [ + "clergy_1973_1981", + "pub_l_103_296_section_306_certificate", + "place_of_work" + ], + [ + "clergy_1982_2026", + "cnmi_noncitizen_resident_ministry", + "clergy_or_religious_exemption" + ], + [ + "clergy_1982_2026", + "foreign_agreement_sole_coverage", + "clergy_or_religious_exemption" + ], + [ + "clergy_1982_2026", + "foreign_agreement_sole_coverage", + "ministerial_service" + ], + [ + "clergy_1982_2026", + "pub_l_103_296_section_306_certificate", + "clergy_or_religious_exemption" + ], + [ + "clergy_1982_2026", + "pub_l_103_296_section_306_certificate", + "ministerial_service" + ], + [ + "clergy_1982_2026", + "pub_l_103_296_section_306_certificate", + "place_of_work" + ], + [ + "college_club_domestic_service_1968", + "enrolled_student_in_local_club", + "employer_school_nexus" + ], + [ + "communist_organization_service_1968", + "registered_organization_employer", + "services_performed_date" + ], + [ + "communist_organization_service_1968", + "registered_organization_quarter_before_1978", + "communist_organization_registration" + ], + [ + "communist_organization_service_1968", + "registered_organization_quarter_before_1978", + "services_performed_date" + ], + [ + "domestic_service_1994", + "domestic_farm_service_before_1995", + "amount" + ], + [ + "domestic_service_1994", + "domestic_farm_service_before_1995", + "domestic_service" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_member", + "election_work" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_member", + "government_level" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_member", + "section_218_position" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_nonmember", + "election_work" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_nonmember", + "government_level" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_nonmember", + "public_retirement_system_participation" + ], + [ + "election_work_1991_0702", + "agreement_with_lower_threshold_nonmember", + "section_218_position" + ], + [ + "election_work_1991_0702", + "outside_agreement_member", + "election_work" + ], + [ + "election_work_1991_0702", + "outside_agreement_member", + "government_level" + ], + [ + "election_work_1991_0702", + "outside_agreement_nonmember", + "election_work" + ], + [ + "election_work_1991_0702", + "outside_agreement_nonmember", + "government_level" + ], + [ + "election_work_1991_0702", + "outside_agreement_nonmember", + "public_retirement_system_participation" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_member", + "election_work" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_member", + "government_level" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_member", + "section_218_position" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_nonmember", + "election_work" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_nonmember", + "government_level" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_nonmember", + "public_retirement_system_participation" + ], + [ + "election_work_1995", + "agreement_with_lower_threshold_nonmember", + "section_218_position" + ], + [ + "election_work_1995", + "outside_agreement_member", + "election_work" + ], + [ + "election_work_1995", + "outside_agreement_member", + "government_level" + ], + [ + "election_work_1995", + "outside_agreement_nonmember", + "election_work" + ], + [ + "election_work_1995", + "outside_agreement_nonmember", + "government_level" + ], + [ + "election_work_1995", + "outside_agreement_nonmember", + "public_retirement_system_participation" + ], + [ + "federal_1973_1983", + "army_corps_2360_student_aide", + "government_level" + ], + [ + "federal_1984_1986", + "army_corps_2360_student_aide", + "government_level" + ], + [ + "federal_1987_2026", + "after_official_during_2601d3_delay", + "federal_service" + ], + [ + "federal_1987_2026", + "after_official_during_2601d3_delay", + "government_level" + ], + [ + "federal_1987_2026", + "after_official_service_from_1988_11_10", + "government_level" + ], + [ + "federal_1987_2026", + "army_corps_2360_student_aide", + "government_level" + ], + [ + "federal_1987_2026", + "fepca_waiver_reemployed_annuitant", + "federal_service" + ], + [ + "federal_1987_2026", + "fers_or_fsps_election", + "government_level" + ], + [ + "newspaper_service_1968", + "fixed_price_vendor_adult", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1968", + "fixed_price_vendor_minor", + "age" + ], + [ + "newspaper_service_1968", + "fixed_price_vendor_minor", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1968", + "minor_carrier_direct_seller_after_1982_open", + "age" + ], + [ + "newspaper_service_1968", + "minor_carrier_direct_seller_after_1982_open", + "direct_seller_contract" + ], + [ + "newspaper_service_1968", + "minor_carrier_direct_seller_after_1982_open", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1968", + "minor_carrier_direct_seller_after_1982_open", + "newspaper_service_arrangement" + ], + [ + "newspaper_service_1968", + "minor_carrier_direct_seller_after_1982_open", + "services_performed_date" + ], + [ + "newspaper_service_1968", + "minor_vendor_direct_seller_after_1982_open", + "age" + ], + [ + "newspaper_service_1968", + "minor_vendor_direct_seller_after_1982_open", + "direct_seller_contract" + ], + [ + "newspaper_service_1968", + "minor_vendor_direct_seller_after_1982_open", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1968", + "minor_vendor_direct_seller_after_1982_open", + "newspaper_service_arrangement" + ], + [ + "newspaper_service_1968", + "minor_vendor_direct_seller_after_1982_open", + "services_performed_date" + ], + [ + "newspaper_service_1968", + "under_18_delivery", + "age" + ], + [ + "newspaper_service_1996", + "fixed_price_vendor_adult", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1996", + "fixed_price_vendor_minor", + "age" + ], + [ + "newspaper_service_1996", + "fixed_price_vendor_minor", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1996", + "under_18_delivery", + "age" + ], + [ + "newspaper_service_1996", + "under_18_delivery", + "employee_self_or_mixed" + ], + [ + "nonprofit_1968_1977", + "cooperative_521_small_remuneration", + "amount" + ], + [ + "nonprofit_1968_1977", + "cooperative_521_small_remuneration", + "nonprofit_organization" + ], + [ + "nonprofit_1968_1977", + "deemed_waiver_k4c_period", + "nonprofit_coverage_waiver" + ], + [ + "nonprofit_1968_1977", + "deemed_waiver_k5_request", + "nonprofit_organization" + ], + [ + "nonprofit_1968_1977", + "section_105b_departed_employee_request", + "nonprofit_organization" + ], + [ + "nonprofit_1978_1983", + "cooperative_521_small_remuneration", + "amount" + ], + [ + "nonprofit_1978_1983", + "cooperative_521_small_remuneration", + "nonprofit_organization" + ], + [ + "nonprofit_1978_1983", + "section_105b_departed_employee_request", + "nonprofit_coverage_waiver" + ], + [ + "nonprofit_1978_1983", + "section_105b_departed_employee_request", + "nonprofit_organization" + ], + [ + "nonprofit_1978_1983", + "section_401a_trust_small_remuneration", + "amount" + ], + [ + "nonprofit_1978_1983", + "section_401a_trust_small_remuneration", + "nonprofit_organization" + ], + [ + "nonprofit_1984_2026", + "cooperative_521_small_remuneration", + "amount" + ], + [ + "nonprofit_1984_2026", + "cooperative_521_small_remuneration", + "nonprofit_organization" + ], + [ + "nonprofit_1984_2026", + "section_401a_trust_small_remuneration", + "amount" + ], + [ + "nonprofit_1984_2026", + "section_401a_trust_small_remuneration", + "nonprofit_organization" + ], + [ + "religious_order_1968_1983", + "election_member_abroad_not_covered", + "citizenship" + ], + [ + "religious_order_1968_1983", + "election_member_abroad_not_covered", + "place_of_work" + ], + [ + "religious_order_1968_1983", + "election_status_not_established", + "religious_order_service" + ], + [ + "religious_order_1984_2026", + "election_member_abroad_not_covered", + "nonresident_alien_status" + ], + [ + "religious_order_1984_2026", + "election_member_abroad_not_covered", + "place_of_work" + ], + [ + "religious_order_1984_2026", + "election_status_not_established", + "religious_order_service" + ], + [ + "se_clergy_gross_concept_1973_1987", + "church_tax_sheltered_annuity_contributions", + "clergy_remuneration" + ], + [ + "se_clergy_gross_concept_1973_1987", + "foreign_agreement_sole_coverage", + "clergy_or_religious_exemption" + ], + [ + "se_clergy_gross_concept_1973_1987", + "past_ministerial_service_pension_open", + "retirement_payment" + ], + [ + "se_clergy_gross_concept_1973_1987", + "pub_l_103_296_section_306_certificate", + "clergy_or_religious_exemption" + ], + [ + "se_clergy_gross_concept_1973_1987", + "pub_l_103_296_section_306_certificate", + "ministerial_service" + ], + [ + "se_clergy_gross_concept_1973_1987", + "pub_l_103_296_section_306_certificate", + "place_of_work" + ], + [ + "se_clergy_gross_concept_1987_2026", + "foreign_agreement_sole_coverage", + "clergy_or_religious_exemption" + ], + [ + "se_nonresident_alien_1968_1983", + "foreign_agreement_sole_coverage", + "social_security_agreement_coverage" + ], + [ + "se_nonresident_alien_1983_2026", + "foreign_agreement_sole_coverage", + "social_security_agreement_coverage" + ], + [ + "se_rental_income_1996_2026", + "farm_arrangement_with_non_individual", + "material_participation" + ], + [ + "se_rental_income_1996_2026", + "farm_arrangement_with_non_individual", + "rental_arrangement_requires_material_participation" + ], + [ + "se_rental_income_1996_2026", + "farm_arrangement_with_non_individual", + "rental_income" + ], + [ + "se_treaty_fishing_1968_2026", + "section_7873_exempt_income", + "tribal_membership" + ], + [ + "se_units_1968_1983", + "church_100_to_399_without_ordinary_loss", + "amount" + ], + [ + "se_units_1968_1983", + "church_at_least_100_with_ordinary_loss", + "amount" + ], + [ + "se_units_1968_1983", + "church_at_least_400_without_ordinary_loss", + "church_employee_service" + ], + [ + "se_units_1968_1983", + "church_combined_below_100", + "amount" + ], + [ + "se_units_1968_1983", + "church_employer_below_100", + "church_employee_service" + ], + [ + "se_units_1984_1985", + "church_100_to_399_without_ordinary_loss", + "amount" + ], + [ + "se_units_1984_1985", + "church_100_to_399_without_ordinary_loss", + "church_employee_service" + ], + [ + "se_units_1984_1985", + "church_at_least_100_with_ordinary_loss", + "amount" + ], + [ + "se_units_1984_1985", + "church_at_least_400_without_ordinary_loss", + "church_employee_service" + ], + [ + "se_units_1984_1985", + "church_combined_below_100", + "amount" + ], + [ + "se_units_1984_1985", + "church_employer_below_100", + "church_employee_service" + ], + [ + "state_local_1991_2026", + "mandatory_nonmember_coverage", + "government_level" + ], + [ + "state_local_1991_2026", + "mandatory_nonmember_coverage", + "public_retirement_system_participation" + ], + [ + "state_local_1991_2026", + "mandatory_nonmember_coverage", + "section_218_position" + ], + [ + "state_local_1991_2026", + "qualified_system_member_without_agreement", + "government_level" + ], + [ + "student_nurse_service_1968", + "student_nurse_beyond_training_open", + "enrollment" + ] + ], + "just_miss_stated_limits": { + "agricultural_service_1988|cash_equivalent_transfer_before_1995_08_07|noncash_transfer_cash_equivalence": "The two SSR 95-3P facts state one test (no dominion and control, and a transfer that is economically cash), so a worker who fails one alone states a contradiction.", + "agricultural_service_1988|cash_equivalent_transfer_before_1995_08_07|noncash_transfer_dominion_control": "The two SSR 95-3P facts state one test (no dominion and control, and a transfer that is economically cash), so a worker who fails one alone states a contradiction.", + "agricultural_service_1988|cash_equivalent_transfer_from_1995_08_07|noncash_transfer_cash_equivalence": "The two SSR 95-3P facts state one test (no dominion and control, and a transfer that is economically cash), so a worker who fails one alone states a contradiction.", + "agricultural_service_1988|cash_equivalent_transfer_from_1995_08_07|noncash_transfer_dominion_control": "The two SSR 95-3P facts state one test (no dominion and control, and a transfer that is economically cash), so a worker who fails one alone states a contradiction.", + "agricultural_service_1988|cash_equivalent_transfer_from_1995_08_07|services_performed_date": "Rank-implied: every worker who fails this condition and meets the case's others is decided by a higher-ranked case, so no worker can just miss the case on it. Service before 1995-08-07 with these facts reaches cash_equivalent_transfer_before_1995_08_07.", + "religious_order_1968_1983|election_status_not_established|clergy_or_religious_exemption": "Rank-implied: every worker who fails this condition and meets the case's others is decided by a higher-ranked case, so no worker can just miss the case on it. A vowed member whose order's election status is established reaches vow_duties_without_election, retroactive_quarter_member_condition_failed, vowed_member_outside_3121r2_definition or vow_duties_with_3121r_election.", + "religious_order_1984_2026|election_status_not_established|clergy_or_religious_exemption": "Rank-implied: every worker who fails this condition and meets the case's others is decided by a higher-ranked case, so no worker can just miss the case on it. A vowed member whose order's election status is established reaches vow_duties_without_election, retroactive_quarter_member_condition_failed, vowed_member_outside_3121r2_definition or vow_duties_with_3121r_election." + }, + "just_miss_own_text": [ + [ + "clergy_1973_1981", + "cnmi_noncitizen_resident_ministry", + "ministerial_service" + ], + [ + "clergy_1973_1981", + "pub_l_103_296_section_306_certificate", + "ministerial_service" + ], + [ + "college_club_domestic_service_1968", + "enrolled_student_in_local_club", + "employer_school_nexus" + ], + [ + "election_work_1991_0702", + "outside_agreement_nonmember", + "election_work" + ], + [ + "election_work_1991_0702", + "outside_agreement_nonmember", + "government_level" + ], + [ + "election_work_1995", + "outside_agreement_nonmember", + "election_work" + ], + [ + "election_work_1995", + "outside_agreement_nonmember", + "government_level" + ], + [ + "newspaper_service_1968", + "fixed_price_vendor_adult", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1968", + "fixed_price_vendor_minor", + "age" + ], + [ + "newspaper_service_1968", + "fixed_price_vendor_minor", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1968", + "minor_vendor_direct_seller_after_1982_open", + "newspaper_service_arrangement" + ], + [ + "newspaper_service_1968", + "under_18_delivery", + "age" + ], + [ + "newspaper_service_1996", + "fixed_price_vendor_adult", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1996", + "fixed_price_vendor_minor", + "age" + ], + [ + "newspaper_service_1996", + "fixed_price_vendor_minor", + "employee_self_or_mixed" + ], + [ + "newspaper_service_1996", + "under_18_delivery", + "age" + ], + [ + "newspaper_service_1996", + "under_18_delivery", + "employee_self_or_mixed" + ], + [ + "nonprofit_1968_1977", + "deemed_waiver_k5_request", + "nonprofit_organization" + ], + [ + "nonprofit_1968_1977", + "section_105b_departed_employee_request", + "nonprofit_organization" + ], + [ + "nonprofit_1978_1983", + "section_105b_departed_employee_request", + "nonprofit_coverage_waiver" + ], + [ + "nonprofit_1978_1983", + "section_105b_departed_employee_request", + "nonprofit_organization" + ], + [ + "religious_order_1968_1983", + "election_status_not_established", + "religious_order_service" + ], + [ + "religious_order_1984_2026", + "election_status_not_established", + "religious_order_service" + ], + [ + "se_clergy_gross_concept_1973_1987", + "past_ministerial_service_pension_open", + "retirement_payment" + ], + [ + "se_nonresident_alien_1983_2026", + "foreign_agreement_sole_coverage", + "social_security_agreement_coverage" + ], + [ + "se_treaty_fishing_1968_2026", + "section_7873_exempt_income", + "tribal_membership" + ], + [ + "state_local_1991_2026", + "mandatory_nonmember_coverage", + "government_level" + ], + [ + "state_local_1991_2026", + "mandatory_nonmember_coverage", + "section_218_position" + ], + [ + "student_nurse_service_1968", + "student_nurse_beyond_training_open", + "enrollment" + ] + ], + "workers": [ + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: Max, an Army sergeant on active duty in 1970 under military retirement law, with no Railroad Retirement Act credit.", + "facts": { + "federal_retirement_system": [ + "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's", + "covers this service, and was established by a law of the United States" + ], + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 (410(l)(1) and (4)(A) as in effect before Pub. L. 93-445)", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: Ann, a USDA clerk in 1970 who contributes to the Civil Service Retirement System.", + "facts": { + "federal_service": "civilian clerk in an executive department", + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: Ray, a retired Navy chief, works in 1971 as a civilian CSRS clerk at a naval depot.", + "facts": { + "federal_service": "civilian service by a retired member of a uniformed service", + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: Dee works for a Federal Reserve Bank in 1971 and belongs to the bank's own plan.", + "facts": { + "federal_service": "Federal Reserve Bank employee in the bank's own plan", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: Max, a Navy petty officer on active duty in 1979, with no Railroad Retirement Act credit.", + "facts": { + "federal_retirement_system": [ + "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's", + "covers this service, and was established by a law of the United States" + ], + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 or, for service from 1975-01-01 (Pub. L. 93-445 section 603), 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: Ann, a CSRS clerk at the Commerce Department in 1980.", + "facts": { + "federal_service": "civilian clerk in an executive department", + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: Eve works for a Federal home loan bank in 1975 and belongs to the bank's plan.", + "facts": { + "federal_service": "Federal home loan bank employee in the bank's own plan", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: Hank, a federal prison inmate, works in the prison shop in 1976.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "expected": "noncovered", + "decides": "federal_penal_inmate" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Max has served on Army active duty without a break since 1979; service in 1985, no Railroad Retirement Act credit.", + "facts": { + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Gina has been a CSRS clerk without a break since 1975; service in 1985.", + "facts": { + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Lou retired under CSRS in 1981, draws the annuity, and is recalled to Army active duty in 1985.", + "facts": { + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + ], + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Hal retired under CSRS in 1982 and returns in 1985 to a civilian post the January 1983 text excludes.", + "facts": { + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Nora, first hired by the Labor Department in 1985 as a civilian analyst.", + "facts": { + "federal_service": "first hired after 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Hank, a federal prison inmate, works in the prison shop in 1985.", + "facts": { + "federal_service": "performed in a penal institution of the United States by an inmate thereof", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "federal_penal_inmate" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Ray, a retired federal judge sitting by assignment in 1985 and paid under 28 U.S.C. 371(b).", + "facts": { + "occupation": "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "retired_judge_371b_payment" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Max has served on Army active duty without a break since 1979; service in 1995, no Railroad Retirement Act credit.", + "facts": { + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay, or performed after December 1987 as such a member on inactive duty training (410(l)(1)(B) and (3)); in either case other than service creditable under 45 U.S.C. 231b(i) (410(l)(4)(A))" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Paula, a Navy reservist since 1980, drills one weekend a month in 1995; her reserve service has run without a break since 1983.", + "facts": { + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay, or performed after December 1987 as such a member on inactive duty training (410(l)(1)(B) and (3)); in either case other than service creditable under 45 U.S.C. 231b(i) (410(l)(4)(A))" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Gina has been a CSRS clerk without a break since 1975; service in 1995.", + "facts": { + "federal_service": "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Hal, a CSRS annuitant, is reemployed in 2000 in a civilian post the January 1983 text excludes.", + "facts": { + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Ned, a college student, works as a summer 2024 aide at an Army Corps of Engineers R&D laboratory under a 10 U.S.C. 2360 contract. Review r6 M-2: the case's condition names a 2360 contract, so both readings give noncovered and the case is closed.", + "facts": { + "federal_service": [ + "first hired after 1983", + "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "army_corps_2360_student_aide" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Tia, a civil engineer first hired in 2000 by an Army Corps of Engineers district office.", + "facts": { + "federal_service": [ + "first hired after 1983", + "civil engineer employed by a U.S. Army Corps of Engineers district" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Ida, a student nurse first hired in 2010 at a VA hospital under 5 U.S.C. 5351(2).", + "facts": { + "federal_service": [ + "first hired after 1983", + "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "noncovered", + "decides": "federal_hospital_student_employee" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Nora, first hired in 2005 as a civilian analyst at the Labor Department.", + "facts": { + "federal_service": "first hired after 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Una, a reemployed CSRS annuitant with an approved FEPCA waiver of offset in 2015.", + "facts": { + "federal_retirement_system": "reemployed annuitant with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "refuses", + "decides": "fepca_waiver_reemployed_annuitant" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Yolanda, hired by a county in 1980 and in its retirement system, holds in 1988 a position a 1987 Medicare-only modification reaches.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member of the county retirement system", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Tess, a city clerk in 1988 in an absolute coverage group under the state's 218 agreement.", + "facts": { + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Sam, a county road worker in 1988; his county has no 218 agreement.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Wendy drives in 1988 for a city transit system partly bought from a private firm in 1945; no agreement.", + "facts": { + "industry": "covered transportation service under 410(k)", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "expected": "covered", + "decides": "covered_transportation_service" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Yolanda, hired in 1980, in a qualified county system, holds in 2000 a position a 1987 Medicare-only modification reaches.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Yves, Yolanda's coworker under the same Medicare-only modification, belongs to no retirement system in 2000.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Zack, in a qualified state system, holds in 2000 a position the state's 218 agreement covers for OASDI.", + "facts": { + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Cal belongs to a qualified city system in 2000; his position has no agreement coverage.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Fay, a county poll worker in 2004, whose position no agreement covers.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa" + }, + "expected": "deferred", + "decides": "mandatory_rule_election_worker", + "defers_to": [ + "election_work" + ] + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Flo, a 1993 poll worker paid above the statutory amount, also a part-time county clerk in a county plan that fails the IRS qualified-system standards; no agreement.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Ed, a 1993 poll worker in a qualified city retirement system; no agreement.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Di, a 1993 poll worker in no retirement system; no agreement.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Bo, a 1993 poll worker in a qualified county system, under an agreement with its own lower exclusion amount.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Ben, a 1993 poll worker in a county plan that fails the IRS standards, under an agreement with its own lower exclusion amount.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Cy, a 1993 poll worker under an agreement with no election worker exclusion.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "agreement_without_election_exclusion" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Flo, a 2016 poll worker paid above the statutory amount, also a part-time county clerk in a county plan that fails the IRS qualified-system standards; no agreement.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Ed, a 2016 poll worker in a qualified city retirement system; no agreement.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Di, a 2016 poll worker in no retirement system; no agreement.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Bo, a 2016 poll worker in a qualified county system, under an agreement with its own lower exclusion amount.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Ben, a 2016 poll worker in a county plan that fails the IRS standards, under an agreement with its own lower exclusion amount.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Cy, a 2016 poll worker under an agreement with no election worker exclusion.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "agreement_without_election_exclusion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: in 2000 a farmhand gets rent-free farm housing and daily meals; the operator keeps title to the house and nothing converts to cash [decides: genuine_noncash_with_dominion]", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": false, + "noncash_transfer_dominion_control": "the operator keeps title to the house; nothing converts to cash", + "services_performed_date": "on or after 1995-08-07" + }, + "expected": "noncovered", + "decides": "genuine_noncash_with_dominion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: in 1990 a farmhand gets rent-free farm housing and daily meals, nothing converting to cash [decides: genuine_noncash_with_dominion]", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": false, + "noncash_transfer_dominion_control": "the operator keeps title to the house; nothing converts to cash", + "services_performed_date": "before 1995-08-07" + }, + "expected": "noncovered", + "decides": "genuine_noncash_with_dominion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: in 2000 an operator sells his herd and the buyer pays the hand directly for 'his' 30 head, which the hand never kept apart [decides: cash_equivalent_transfer_from_1995_08_07]", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "services_performed_date": "on or after 1995-08-07" + }, + "expected": "covered_above_threshold", + "decides": "cash_equivalent_transfer_from_1995_08_07" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: the same cattle sale in 1993, before SSR 95-3P [decides: cash_equivalent_transfer_before_1995_08_07]", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "services_performed_date": "before 1995-08-07" + }, + "expected": "noncovered", + "decides": "cash_equivalent_transfer_before_1995_08_07" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: in 2000 a hand gets 10 head of cattle a month, pastures them at his own cost and sells them himself [decides: genuine_noncash_with_dominion]", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": false, + "noncash_transfer_dominion_control": "employee obtained dominion and control", + "services_performed_date": "on or after 1995-08-07" + }, + "expected": "noncovered", + "decides": "genuine_noncash_with_dominion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: in 2005 a hand earns $900 in cash wages from one orchard [decides: residual]", + "facts": { + "cash_remuneration": "cash wages", + "services_performed_date": "on or after 1995-08-07" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: in 2010 a housekeeper cleans the farmhouse of a corn farm run for profit and earns $1,200 in cash [decides: domestic_service_in_private_home, defers to domestic_service]", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash wages" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: the same housekeeper in 1985; domestic_service_1968 then sends her to agricultural_service [decides: domestic_service_in_private_home, defers to domestic_service]", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash wages" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: in 2005 a carpenter builds a gazebo at the farmhouse of a farm run for profit [decides: farm_operated_for_profit, defers to agricultural_service]", + "facts": { + "domestic_service": "not domestic service", + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash wages" + }, + "expected": "deferred", + "decides": "farm_operated_for_profit", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: in 2005 a nanny works in a private home in town [decides: domestic_service_in_private_home, defers to domestic_service]", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "not on a farm", + "cash_remuneration": "cash wages" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: in 1990 a pallbearer receives $80 in cash from the family [decides: residual]", + "facts": { + "domestic_service": "not domestic service", + "casual_service": "nonbusiness work at a funeral, not on a farm", + "cash_remuneration": "cash wages" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in December 1967 a mother cares at home for the children (aged 4 and 7) of her unremarried widowed daughter, who pays her on 1968-01-05 [decides: parent_for_child_nonbusiness_or_domestic]", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms" + ], + "services_performed_date": "before 1968-01-01" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: the same care given and paid in 1978 [decides: parent_domestic_care_exception]", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in 1980 a 17-year-old works in his stepfather's shop after his mother, the stepfather's wife, has died [decides: child_under_21]", + "facts": { + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent" + }, + "expected": "noncovered", + "decides": "child_under_21" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in 1980 a stepmother keeps house for her married stepson, who has no children, after his father has died [decides: parent_for_child_nonbusiness_or_domestic]", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in 1980 an unremarried widowed stepdaughter employs her stepmother at home to care for her children under 18 [decides: parent_domestic_care_exception]", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in 1980 a father works as a carpenter for his contractor son [decides: residual]", + "facts": { + "family_service": "parent employed by a son in the son's contracting business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in 1975 a 19-year-old clerks in his father's store [decides: child_under_21]", + "facts": { + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent" + }, + "expected": "noncovered", + "decides": "child_under_21" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: in 1985 a 17-year-old works for his father's incorporated firm [decides: corporate_employer]", + "facts": { + "incorporation": "corporation is the employer", + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent" + }, + "expected": "covered", + "decides": "corporate_employer" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2000 a farmer employs his mother to cook and keep house in his farmhouse, where she also feeds his hired hands; his wife can care for their children [decides: parent_for_child_nonbusiness_or_domestic]", + "facts": { + "family_service": [ + "parent employed by child in the child's trade or business in a genuine employment relationship", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ] + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2005 a woman who runs a daycare in her home pays her husband to clean the home [decides: spouse_nonbusiness_or_domestic]", + "facts": { + "family_service": [ + "spouse employed in the employer's trade or business", + "individual employed by a spouse in service not in the course of the employer's trade or business, or in domestic service in the employer's private home" + ] + }, + "expected": "noncovered", + "decides": "spouse_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2011 a union carpenter works part-time for his contractor son, who directs the work [decides: parent_in_child_trade_or_business]", + "facts": { + "family_service": "parent employed by child in the child's trade or business in a genuine employment relationship" + }, + "expected": "covered", + "decides": "parent_in_child_trade_or_business" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 1990 a wife keeps the books for her husband's grocery [decides: spouse_in_trade_or_business]", + "facts": { + "family_service": "spouse employed in the employer's trade or business" + }, + "expected": "covered", + "decides": "spouse_in_trade_or_business" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2000 an unremarried widow employs her mother at home to care for her three children under 18 [decides: parent_domestic_care_exception]", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms" + ] + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2005 a 16-year-old works in her stepmother's shop after her father, the stepmother's husband, has died [decides: child_under_18]", + "facts": { + "family_service": "child under 18 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 18 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 18 employed by an adoptive or foster parent" + }, + "expected": "noncovered", + "decides": "child_under_18" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2005 a 19-year-old cleans his stepfather's house [decides: child_under_21_nonbusiness_or_domestic]", + "facts": { + "family_service": "child under 21 employed by a parent in service not in the course of the parent's trade or business, or in domestic service in the parent's private home (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent in such service, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent in such service" + }, + "expected": "noncovered", + "decides": "child_under_21_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2005 a 19-year-old works in his stepfather's store [decides: residual]", + "facts": { + "family_service": "stepchild aged 19 working in the stepparent's store" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: in 2000 a 16-year-old stocks shelves in her mother's store [decides: child_under_18]", + "facts": { + "family_service": "child under 18 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 18 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 18 employed by an adoptive or foster parent" + }, + "expected": "noncovered", + "decides": "child_under_18" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: in 1985 a 16-year-old employee vendor sells papers on the street at the cover price and keeps the margin; the publisher guarantees $10 a week and tops up slow weeks [decides: fixed_price_vendor_minor]", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "no written contract" + }, + "expected": "noncovered", + "decides": "fixed_price_vendor_minor" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: in 1985 a 30-year-old employee vendor sells at the cover price, keeps the margin and gets credit for unsold copies he turns back (self-employment under 411(c)(2)(A)) [decides: fixed_price_vendor_adult]", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "no written contract" + }, + "expected": "covered", + "decides": "fixed_price_vendor_adult" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: in 1980 a 14-year-old carrier employed by a daily paper delivers to homes [decides: under_18_delivery]", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "no written contract" + }, + "expected": "noncovered", + "decides": "under_18_delivery" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: in 1980 a 17-year-old employee drives bundles to drop points for other carriers [decides: residual]", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "drives bundles to drop points where other carriers pick them up", + "direct_seller_contract": "no written contract" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: in 2005 a 16-year-old employee vendor has a weekly guarantee that the publisher tops up, and no section 3508 contract [decides: fixed_price_vendor_minor]", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "no written contract" + }, + "expected": "noncovered", + "decides": "fixed_price_vendor_minor" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: in 2005 a 40-year-old employee vendor sells at the cover price and gets credit for unsold copies [decides: fixed_price_vendor_adult]", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "no written contract" + }, + "expected": "covered", + "decides": "fixed_price_vendor_adult" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: in 2005 a 15-year-old carrier paid per paper signs a written contract saying he is not an employee for federal tax purposes [decides: section_3508_direct_seller]", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "trade or business of delivering or distributing newspapers or shopping news (including related services); substantially all pay related to sales or other output rather than hours; written contract providing the individual is not an employee for federal tax purposes" + }, + "expected": "covered", + "decides": "section_3508_direct_seller" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: in 2005 a 17-year-old employee with no section 3508 contract drives bundles to drop points [decides: residual]", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "drives bundles to drop points where other carriers pick them up", + "direct_seller_contract": "no written contract" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Christian Science practitioner in Ohio with no 1402(e) exemption, 1970", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Christian Science practitioner whose 1402(e) exemption is effective, 1971", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Nun under a vow of poverty who teaches in her order's school as an order duty, 1969", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect; a vow of poverty as a member of the order" + }, + "expected": "deferred", + "decides": "vow_of_poverty_order_duties", + "defers_to": [ + "religious_order_vow_of_poverty" + ] + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Ordained Lutheran pastor in Iowa with no exemption, 1970", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Ordained pastor whose approved 1402(e) exemption is effective, 1971", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Brother of an order without a poverty vow who runs the order's retreat house as an order duty, no exemption, 1970", + "facts": { + "religious_order_service": "performed by a member who has not taken a vow of poverty", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Nonresident alien priest serving a parish in Texas for six months, 1970", + "facts": { + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Army chaplain on active duty, 1970", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: Non-citizen pastor who resides in Guam and is no nonresident alien under 411(b)'s final sentence, 1971", + "facts": { + "nonresident_alien_status": "not a nonresident alien under 411(b)", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: Christian Science practitioner with no exemption, 1976", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: Christian Science practitioner with an effective 1402(e) exemption, 1976", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: Monk under a vow of poverty who keeps his abbey's farm as an order duty; the order has not elected, 1977", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "expected": "deferred", + "decides": "vow_of_poverty_order_duties", + "defers_to": [ + "religious_order_vow_of_poverty" + ] + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: Ordained pastor with no exemption, 1975", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: Nonresident alien priest, 1975", + "facts": { + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: Non-citizen pastor resident in Puerto Rico, 1979", + "facts": { + "nonresident_alien_status": "not a nonresident alien under 411(b)", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Christian Science practitioner with no exemption, 2015", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Christian Science practitioner with an approved Form 4361, 2015", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Sister under a vow of poverty who works in the diocese's business office as an order duty; the order has not elected, 2010", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect; a vow of poverty as a member of the order" + }, + "expected": "deferred", + "decides": "vow_of_poverty_order_duties", + "defers_to": [ + "religious_order_vow_of_poverty" + ] + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: US-citizen pastor of a congregation in Germany whom the US-Germany agreement makes subject only to German social security law, 2015", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "no 1402(e) exemption in effect and no applicable poverty vow" + ] + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: German pastor, a US resident alien, sent to a Chicago parish for two years and kept under German social security law by the agreement, 2016", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "no 1402(e) exemption in effect and no applicable poverty vow" + ] + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: US-citizen minister of a US church in Mexico, no agreement with Mexico, 2025", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Nonresident alien priest with no agreement, 2010", + "facts": { + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Nonresident alien priest whom an agreement places in US coverage, 2010", + "facts": { + "nonresident_alien_status": "an agreement under section 433 makes his net earnings self-employment income", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Pastor with an approved Form 4361, 2010", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: Air Force chaplain, 2010", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: Order member without a poverty vow teaching in the order's school as an order duty, 1975 (the clergy family decides; this family excludes nothing)", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty" + }, + "expected": "covered", + "decides": "order_duties_without_vow" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: Vowed nun teaching as an order duty; the order never elected, 1975", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: Vowed brother nursing in the order's US hospital under the order's 1979 election, 1980", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ] + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: Order member without a poverty vow doing order duties, 2000", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty" + }, + "expected": "covered", + "decides": "order_duties_without_vow" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: Vowed sister doing order duties; no election, 2010", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: Self-employed US-citizen minister to a congregation of US citizens on Wake Island, 1971", + "facts": { + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: Self-employed US-citizen minister to a mostly US-citizen congregation in Puerto Rico who is not a Puerto Rico resident, 1971", + "facts": { + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: Self-employed US-citizen minister to a mostly French congregation in Lyon, 1970", + "facts": { + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: Resident-alien minister serving a parish in Guam, 1970", + "facts": { + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: US-citizen minister in Germany employed by an American church board under 410(e), 1971", + "facts": { + "citizenship": "citizen employed as a minister by an American employer", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: US-citizen pastor of a mostly American congregation in Lyon, 1970", + "facts": { + "citizenship": "citizen ministering in a foreign country to a mostly US-citizen congregation", + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: US-citizen pastor in Ohio, 1970", + "facts": { + "citizenship": "citizen of the United States", + "place_of_work": "Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: Minister with an effective 1402(e) exemption, 1970", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + }, + "expected": "deferred", + "decides": "exempt_minister", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: Nonexempt Pastor Kim, whose church puts $6,000 into his 403(b) annuity left out of his gross income, 2025", + "facts": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + }, + "expected": "noncovered", + "decides": "church_tax_sheltered_annuity_contributions" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: Same pastor's $3,000 of elective deferrals that his gross income leaves out, 2025", + "facts": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + }, + "expected": "noncovered", + "decides": "church_tax_sheltered_annuity_contributions" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: US-citizen minister in Germany whom the agreement makes subject only to German social security law, 2025", + "facts": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "expected": "deferred", + "decides": "foreign_agreement_sole_coverage", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: US-citizen minister of a US church in Mexico, no agreement, 2025", + "facts": { + "clergy_or_religious_exemption": "no 1402(e) exemption", + "clergy_remuneration": "salary for ministry in Mexico" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: Pastor Adams, active and nonexempt, living in the church parsonage, 2025", + "facts": { + "clergy_remuneration": "fair rental value of a parsonage given to an active minister" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: Retired pastor living in the church parsonage, 2025", + "facts": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + }, + "expected": "noncovered", + "decides": "retired_clergy_benefits" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: Minister with an effective 1402(e) exemption, 2010", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry" + }, + "expected": "deferred", + "decides": "exempt_minister", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: 2012, Ohio: Ana's household reports her husband's sole-proprietorship profit as her income; Ana carries on no trade or business and belongs to no partnership.", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership" + }, + "expected": "noncovered", + "decides": "outside_own_trade_or_business_and_partnership" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: 2012, Ohio: Ana's own bookkeeping practice, which she runs alone, earns a profit.", + "facts": { + "trade_or_business": "derived from a trade or business the person carries on", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: 2015: Ben, a general partner in a two-person landscaping partnership, receives his distributive share of its ordinary income.", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "is the person's distributive share" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: 1976, California: Carla runs a shop bought with her separate funds; state apportionment makes part of the profit her separate income and part community; her husband shares management. The item is her separate-income part.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the other spouse's: the person is the husband and the wife exercises substantially all of the management and control, or the person is the wife and does not" + }, + "expected": "noncovered", + "decides": "business_income_treated_as_other_spouses" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: 1976, Ohio (no community property): Dora's shop profit, with her husband sharing management.", + "facts": { + "community_property_income": "no income of the business is community income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the other spouse's: the person is the husband and the wife exercises substantially all of the management and control, or the person is the wife and does not" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: 1977, Texas: Elena runs her community-property shop alone; the item is the shop's profit, asked for Elena.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "the person is the wife and exercises substantially all" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: 1975, Texas: Frank is a partner and his wife Gina is not; his share is community income. The item is that share, asked for Gina.", + "facts": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the income is the distributive share of the person's spouse as a partner, not the person's own distributive share" + }, + "expected": "noncovered", + "decides": "partnership_share_of_spouse_partner" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: 2015, California: Hal carries on a shop; his wife Ida owns its building and capital as separate property, so part of the profit is her separate income and the rest community. The item is Ida's separate-income part, asked for Ida.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the other spouse carries on the business, or, for a jointly operated business, the part that is the other spouse's distributive share" + }, + "expected": "noncovered", + "decides": "business_income_of_other_spouse" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: 2015, California: the same shop, asked for Hal, who carries it on.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the person carries on the business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: 2015, Ohio (no community property): Jon's wife owns a share of the shop Jon's brother runs; the item is that profit, asked for Jon's wife.", + "facts": { + "community_property_income": "no income of the business is community income", + "business_operator_spouse": "the other spouse carries on the business, or, for a jointly operated business, the part that is the other spouse's distributive share" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: 2016: Ruth, 70, draws section 402 retirement benefits and receives an annual Conservation Reserve payment under 16 U.S.C. 3833(a)(2).", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "noncovered", + "decides": "crp_payment_to_beneficiary" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: 2010: Ruth, 64, draws section 402 retirement benefits and receives an annual Conservation Reserve payment under 16 U.S.C. 3833(2).", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "noncovered", + "decides": "crp_payment_to_beneficiary" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: 2016: Sam, 50, receives no Social Security benefits and gets an annual Conservation Reserve payment under 16 U.S.C. 3833(a)(2).", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: 2016: Tess, 70, a section 402 beneficiary, receives a state conservation cost-share payment that no 16 U.S.C. 3833 provision authorizes.", + "facts": { + "conservation_reserve_payment": "state conservation cost-share payment", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: 1985: real estate dealer Carr Land Co. holds farmland for sale to customers in its dealer business and rents it to a farmer on a cash lease with no participation term; Carr does not participate.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers" + }, + "expected": "covered", + "decides": "real_estate_dealer_rentals" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Taxable year beginning 1990-01-01: real estate dealer Dunn Realty rents farmland it holds only for investment to a farmer on a cash lease; Dunn does not participate.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning before 1996-04-01" + }, + "expected": "refuses", + "decides": "dealer_investment_holdings_before_1996" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Calendar 1995: a commodities dealer registered with a designated contract market realizes a $60,000 gain from actively trading regulated futures in the normal course of that trading; it makes no market.", + "facts": { + "property_disposition_type": [ + "gain or loss from section 1256 contracts or property related to such contracts, in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts", + "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + ], + "trade_or_business": "options dealer (as section 1256(g)(8) defines the term) or commodities dealer (a person actively engaged in trading section 1256 contracts and registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission), in a taxable year beginning after 1984-07-18" + }, + "expected": "deferred", + "decides": "options_dealer_from_1984", + "defers_to": [ + "self_employment_options_dealers" + ] + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Calendar 1990: an options dealer under 1256(g)(8) realizes an $80,000 gain on listed options in the normal course of its dealing.", + "facts": { + "property_disposition_type": [ + "gain or loss from section 1256 contracts or property related to such contracts, in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts", + "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + ], + "trade_or_business": "options dealer (as section 1256(g)(8) defines the term) or commodities dealer (a person actively engaged in trading section 1256 contracts and registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission), in a taxable year beginning after 1984-07-18" + }, + "expected": "deferred", + "decides": "options_dealer_from_1984", + "defers_to": [ + "self_employment_options_dealers" + ] + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: 2000: the same options dealer sells a section 1256 position it held as a personal investment, outside its dealing activity.", + "facts": { + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers", + "trade_or_business": "options dealer (as section 1256(g)(8) defines the term) or commodities dealer (a person actively engaged in trading section 1256 contracts and registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission), in a taxable year beginning after 1984-07-18" + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Calendar 1984 (taxable year begins 1984-01-01): a registered commodities dealer's normal-course trading gain on regulated futures, before 411(h) applies.", + "facts": { + "trade_or_business": "options or commodities dealer, in a taxable year beginning on 1984-01-01", + "property_disposition_type": [ + "gain or loss from section 1256 contracts or property related to such contracts, in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts", + "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + ] + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: 1995: Pastor Lee, with no 1402(e) exemption, is paid $90 by each of five churches for preaching and pastoral work.", + "facts": { + "ministerial_service": "service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, or by a member of a religious order in the exercise of duties required by such order while no election of coverage under section 3121(r) is in effect for the order or for the autonomous subdivision to which the member belongs" + }, + "expected": "deferred", + "decides": "ministry_or_order_duties_outside_employment", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: 1990: Mia keeps the books for two churches that each have a 3121(w) election in effect; each pays her $60 for that work, which is not part of any unrelated business.", + "facts": { + "church_employee_service": "service performed in the employ of a church or qualified church-controlled organization that has in effect an election under section 3121(w), outside any unrelated trade or business (within the meaning of section 513(a))" + }, + "expected": "covered", + "decides": "electing_church_service_outside_employment" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: 1990: Ned keeps the books for a church with no 3121(w) election and is paid $80 for the year.", + "facts": { + "church_employee_service": "church that has no election under section 3121(w) in effect" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: 1992: Ora works in the commercial print shop that an electing church runs as an unrelated business and is paid $70 for the year.", + "facts": { + "church_employee_service": "service in a church-run unrelated trade or business" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: 1990: a museum (a 501(c)(3) organization) pays a weekend docent $80; the docent has no federal retirement coverage.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "federal_retirement_system": "not subject to the Civil Service Retirement System" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: 1990: Pat, a federal employee hired in 1975, works for a 501(c)(3) organization and is required by law to stay under the Civil Service Retirement System.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "federal_retirement_system": "employee required by law to be subject to the Civil Service Retirement System for this service" + }, + "expected": "deferred", + "decides": "csrs_required_nonprofit_employee", + "defers_to": [ + "federal_retirement_service" + ] + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: in 2005 a strawberry picker paid the region's customary piece rate, commuting daily from home, who worked 6 weeks in agriculture in 2004, is paid $120 cash by a farm that spends $40,000 on labor [decides: seasonal_hand_harvest_under_150]", + "facts": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment; commutes daily from his permanent residence to the farm on which he is so employed; and has been employed in agriculture less than 13 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is less than $150" + }, + "expected": "noncovered", + "decides": "seasonal_hand_harvest_under_150" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: the same picker paid $200 cash in 2005 [decides: residual]", + "facts": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment; commutes daily from his permanent residence to the farm on which he is so employed; and has been employed in agriculture less than 13 weeks during the preceding calendar year", + "amount": "is $200" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED (review r5 M-2, A4 2a): 1995: a widow employs her mother as housekeeper in her home; her only child is 19 and needs no adult's care, so 410(a)(3)(B)'s child-in-home limb fails.", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED (review r5 M-2, A4 2b): 2025: Pastor Kim's church puts $2,000 of after-tax contributions into his 403(b) account; they stay in his gross income.", + "facts": { + "clergy_remuneration": "after-tax contributions to the minister's 403(b) account, included in his gross income" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED (review r5 M-2, A4 2c): 1970: an Army sergeant under military retirement law spends six months on leave without pay; 410(l)(1) does not reach that time.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service as a member of a uniformed service while on leave without pay", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r5 M-2, A4 2c): 1995: a Navy petty officer first enlisted in 1990 spends three months on leave without pay; 410(l)(1)(B) does not reach that time, and the later-hire rule decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service as a member of a uniformed service while on leave without pay", + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED (review r5 M-2, A4 2e): 2016: Uma, 66, draws State unemployment compensation but no section 402 or 423 benefits, and gets an annual Conservation Reserve payment under 16 U.S.C. 3833(a)(2).", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r5 M-2, A4 2i): 2010: Raj, first hired in 2009 as a medical resident in training at a VA hospital; 410(a)(6)(B) excepts residents in training from the student-employee exclusion.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "first hired after 1983", + "occupation": "medical resident in training at a Federal hospital" + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED (review r5 M-2, A4 2j): 2000: Pia, a Canadian citizen, works in Washington for an organization whose International Organizations Immunities Act designation was revoked in 1998.", + "facts": { + "citizenship": "a citizen of Canada", + "place_of_work": "United States", + "international_organization_service": "employee of a public international organization whose designation under the International Organizations Immunities Act is no longer in effect" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: Army enlisted soldier on active duty in pay status, a member of a uniformed service under 410(m); his service is not creditable under the Railroad Retirement Act; stated as fact, his service is also covered by a retirement system established by a law of the United States. 410(l)(1) includes it 'notwithstanding the provisions of subsection (a)', so the (a)(6)(A) exclusion does not reach it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 (410(l)(1) and (4)(A) as in effect before Pub. L. 93-445)", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: Army Reserve member on two weeks of annual training, which is 'active duty for training' that 410(l)(2) folds into active duty; not on leave without pay; not Railroad Retirement creditable.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 (410(l)(1) and (4)(A) as in effect before Pub. L. 93-445)" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: Army Reserve member at a weekend drill (inactive duty training). 410(l)(1) before Pub. L. 100-203 reached only active duty (inactive duty training was added for service after December 1987), and (l)(2)'s active duty adds only active duty for training. Stated as fact, the drill service is covered by a retirement system established by a law of the United States, so former 410(a)(6)(A) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service at inactive duty training (a weekend drill), not on active duty or active duty for training", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: Coast Guard member on active duty but on leave without pay for the period; 410(l)(1) excludes service 'performed while on leave without pay'. Stated as fact, the service is covered by a retirement system established by a law of the United States.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service on active duty while on leave without pay", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1976: Army enlisted soldier on active duty in pay status, a member of a uniformed service under 410(m); his service is not creditable under the Railroad Retirement Act; stated as fact, his service is also covered by a retirement system established by a law of the United States. 410(l)(1) includes it 'notwithstanding the provisions of subsection (a)', so the (a)(6)(A) exclusion does not reach it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 or, for service from 1975-01-01 (Pub. L. 93-445 section 603), 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1979: Army Reserve member on two weeks of annual training, which is 'active duty for training' that 410(l)(2) folds into active duty; not on leave without pay; not Railroad Retirement creditable.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 or, for service from 1975-01-01 (Pub. L. 93-445 section 603), 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1976: Army Reserve member at a weekend drill (inactive duty training). 410(l)(1) before Pub. L. 100-203 reached only active duty (inactive duty training was added for service after December 1987), and (l)(2)'s active duty adds only active duty for training. Stated as fact, the drill service is covered by a retirement system established by a law of the United States, so former 410(a)(6)(A) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service at inactive duty training (a weekend drill), not on active duty or active duty for training", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1979: Coast Guard member on active duty but on leave without pay for the period; 410(l)(1) excludes service 'performed while on leave without pay'. Stated as fact, the service is covered by a retirement system established by a law of the United States.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service on active duty while on leave without pay", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: soldier on active duty whose service the Railroad Retirement Board credits under 45 U.S.C. 228c-1; 410(l)(4)(A) withholds 410(l)(1) from it. Stated as fact, the service is covered by a retirement system established by a law of the United States, so (a)(6)(A) decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service on active duty, creditable under 45 U.S.C. 228c-1", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1974: soldier on active duty whose service is creditable under 45 U.S.C. 228c-1 (before Pub. L. 93-445 took effect on 1975-01-01); (l)(4)(A) withholds (l)(1). Stated as fact, the service is covered by a retirement system established by a law of the United States.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service on active duty, creditable under 45 U.S.C. 228c-1", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1977: soldier on active duty whose service is creditable under 45 U.S.C. 231b(i); (l)(4)(A) as amended by Pub. L. 93-445 (effective 1975-01-01) withholds (l)(1). Stated as fact, the service is covered by a retirement system established by a law of the United States.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service on active duty, creditable under 45 U.S.C. 231b(i)", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1979: non-citizen enlisted in the Navy, on active duty aboard ship outside the United States. 410(l)(1) includes uniformed active duty 'notwithstanding the provisions of subsection (a)', which reaches the subsection (a) preamble's citizenship test too; covered. (His citizenship and place of work are no trigger facts of this row; no case reads them.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 228c-1 or, for service from 1975-01-01 (Pub. L. 93-445 section 603), 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))" + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: GS-9 clerk in the Department of Agriculture; her service is covered by the Civil Service Retirement System (5 U.S.C. chapter 83 subchapter III, a retirement system established by a law of the United States). Former 410(a)(6)(A) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: District of Columbia government teacher whose service is covered by a retirement system established by a law of the United States. Former 410(a)(6) reaches only service in the employ of the United States or its instrumentalities; 410(h) makes D.C. a State and 410(a)(7)(D) decides D.C. service, so this row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the District of Columbia government (a 'State' under 42 U.S.C. 410(h); not the United States)", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: Ohio state highway aide in the Ohio Public Employees Retirement System (established by Ohio law). Not federal service; this row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "federal_retirement_system": "established by a law of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: temporary clerk at a federal agency on a temporary appointment that the Civil Service Retirement System does not reach, so her current service is covered by no retirement system; she separated earlier from a CSRS-covered job and holds a deferred CSRS annuity, so 'her' federal retirement system (CSRS) was established by a law of the United States but does not cover this service. Former 410(a)(6)(A) reaches only service that 'is covered by' such a system; (C)(vi) does not reach her because CSRS does not apply for a reason other than another retirement system. Covered. (Fixed D2 a6A_service_not_tied: the case text now reads 'covers this service', which is false of her.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: GS-9 clerk in the Department of Agriculture; her service is covered by the Civil Service Retirement System (5 U.S.C. chapter 83 subchapter III, a retirement system established by a law of the United States). Former 410(a)(6)(A) excludes it. From 1983-01-01 the service is Medicare qualified Federal employment (HI only, Pub. L. 97-248 section 278); OASDI coverage is unchanged.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: District of Columbia government teacher whose service is covered by a retirement system established by a law of the United States. Former 410(a)(6) reaches only service in the employ of the United States or its instrumentalities; 410(h) makes D.C. a State and 410(a)(7)(D) decides D.C. service, so this row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the District of Columbia government (a 'State' under 42 U.S.C. 410(h); not the United States)", + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: Ohio state highway aide in the Ohio Public Employees Retirement System (established by Ohio law). Not federal service; this row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "federal_retirement_system": "established by a law of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: temporary clerk at a federal agency on a temporary appointment that the Civil Service Retirement System does not reach, so her current service is covered by no retirement system; she separated earlier from a CSRS-covered job and holds a deferred CSRS annuity, so 'her' federal retirement system (CSRS) was established by a law of the United States but does not cover this service. Former 410(a)(6)(A) reaches only service that 'is covered by' such a system; (C)(vi) does not reach her because CSRS does not apply for a reason other than another retirement system. Covered. (Fixed D2 a6A_service_not_tied: the case text now reads 'covers this service', which is false of her.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: employee of instrumentality X of the United States whose organic act exempts it from the tax imposed by section 1410 of the Internal Revenue Code of 1939 by a provision that names section 1410; service covered by no retirement system. Former 410(a)(5) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "instrumentality itself exempt by specific statutory reference to former IRC 1410", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "noncovered", + "decides": "statutory_1410_instrumentality" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: employee of instrumentality V of the United States created in 1960 whose organic act exempts it 'from all taxation' without naming section 1410; covered by no retirement system. (a)(5) needs a provision 'which specifically refers to such section'; (a)(6)(B) needs exemption on 1950-12-31; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "instrumentality created in 1960, exempt from all taxation by a general provision that does not refer to section 1410", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: employee of a private contractor that runs a cafeteria in instrumentality X's building; not in the employ of the United States or of any instrumentality, so (a)(5) does not reach him (the row's residual; other families decide).", + "facts": { + "government_level": "employee of a private contractor", + "federal_service": "cafeteria work under contract in the building of an instrumentality exempt by specific statutory reference to former IRC 1410" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1978: employee of instrumentality X of the United States whose organic act exempts it from the tax imposed by section 1410 of the Internal Revenue Code of 1939 by a provision that names section 1410; service covered by no retirement system. Former 410(a)(5) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "instrumentality itself exempt by specific statutory reference to former IRC 1410", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "noncovered", + "decides": "statutory_1410_instrumentality" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1978: employee of instrumentality V of the United States created in 1960 whose organic act exempts it 'from all taxation' without naming section 1410; covered by no retirement system. (a)(5) needs a provision 'which specifically refers to such section'; (a)(6)(B) needs exemption on 1950-12-31; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "instrumentality created in 1960, exempt from all taxation by a general provision that does not refer to section 1410", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1978: employee of a private contractor that runs a cafeteria in instrumentality X's building; not in the employ of the United States or of any instrumentality, so (a)(5) does not reach him (the row's residual; other families decide).", + "facts": { + "government_level": "employee of a private contractor", + "federal_service": "cafeteria work under contract in the building of an instrumentality exempt by specific statutory reference to former IRC 1410" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: loan officer of a Federal home loan bank, in its employ continuously through 1973-01-01; stated as fact, the bank was exempt from the 1410 tax on 1950-12-31 and its own retirement system covers the service; the 3101 and 3111 amounts for the post-1966 FHLB service of all individuals in an FHLB's employ on 1973-01-01 were paid under section 3122 by 1973-07-01. Stated as fact, CSRS would not apply to her even without the bank's plan, so former (a)(6)(C)(vi) does not reach her. Pub. L. 92-603 section 125(a)(2) makes the (B)(ii) FHLB exception effective for this service; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed in the employ of a Federal home loan bank after 1966-12-31 by an individual in the employ of a Federal home loan bank on 1973-01-01, where an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after 1966-12-31 was paid under IRC 3122 by 1973-07-01, or by a later date provided in an agreement with the Secretary of the Treasury entered into before 1973-07-01", + "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard" + ], + "federal_retirement_system": "covered by a retirement system the Federal home loan bank established; the Civil Service Retirement System does not apply to her for a reason other than her being subject to another retirement system" + }, + "expected": "covered", + "decides": "fhlb_retroactive_coverage" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: same FHLB loan officer, but she left the bank in 1972 and was not in its employ on 1973-01-01; section 125(a)(2) reaches only 'individuals who are in the employ of a Federal home loan bank on such first day', so (a)(6)(B) excludes her 1970 service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system the Federal home loan bank established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: FHLB employee on 1973-01-01, but the 3101 and 3111 amounts were not paid by 1973-07-01 nor by a date set in an agreement entered into before then; section 125(a)(2) is 'effective only if' they were, so (a)(6)(B) excludes the 1971 service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system the Federal home loan bank established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: FHLB employee who meets every section 125(a)(2) condition, but (stated as fact) the 1971 service is covered by a retirement system established by a law of the United States. The FHLB exception lifts only (a)(6)(B); (a)(6)(A) still excludes.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed in the employ of a Federal home loan bank after 1966-12-31 by an individual in the employ of a Federal home loan bank on 1973-01-01, where an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after 1966-12-31 was paid under IRC 3122 by 1973-07-01, or by a later date provided in an agreement with the Secretary of the Treasury entered into before 1973-07-01", + "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard" + ], + "federal_retirement_system": "covers this service, and was established by a law of the United States" + }, + "expected": "noncovered", + "decides": "federal_retirement_system_service" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: in 1969 he worked for instrumentality Y of the United States (exempt from the 1410 tax on 1950-12-31; its own retirement system covered the service; none of (B)(i)-(v)); he joined a Federal home loan bank in 1971 and was in its employ on 1973-01-01, and the FHLB taxes were paid by 1973-07-01. Section 125(a)(2) reaches only 'service performed in the employ of a Federal home loan bank'; his 1969 service for Y stays excluded by (a)(6)(B). (Fixed D3 fhlb_retro_limits: the case text now reads 'performed in the employ of a Federal home loan bank', which is false of his 1969 service.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system instrumentality Y established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: FHLB employee on 1973-01-01; the bank's 3101/3111 amounts were paid in 1974 under an agreement with the Treasury entered into in August 1973 that set a 1974 date. Section 125(a)(2) accepts a later date only if 'provided in an agreement entered into before such date' (1973-07-01); the condition fails and (a)(6)(B) excludes. (Fixed D3 fhlb_retro_limits: the case text now requires an agreement entered into before 1973-07-01, which is false of him.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system the Federal home loan bank established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: FHLB employee who meets every section 125(a)(2) condition; stated as fact, the Civil Service Retirement System does not apply to him because he is subject to the bank's own retirement system. Section 125(a) makes only the (a)(6)(B)(ii) exception effective; former (a)(6)(C)(vi) still excludes the service. (Fixed D4 fhlb_retro_precedence: fhlb_retroactive_coverage now ranks below every (C) case and just above exempt_1950_instrumentality_system.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed in the employ of a Federal home loan bank after 1966-12-31 by an individual in the employ of a Federal home loan bank on 1973-01-01, where an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after 1966-12-31 was paid under IRC 3122 by 1973-07-01, or by a later date provided in an agreement with the Secretary of the Treasury entered into before 1973-07-01", + "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard" + ], + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "expected": "noncovered", + "decides": "other_federal_retirement_system" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1975: FHLB employee covered by the bank's own retirement system; from 1973-01-01 section 125(a)(1) makes the (B)(ii) exception effective for all FHLB service, so (a)(6)(B) does not reach him; stated as fact, CSRS would not apply to him even without the bank's plan, so (C)(vi) does not either. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for a Federal home loan bank, an employer former 410(a)(6)(B)(ii) excepts from 1973", + "federal_retirement_system": "covered by a retirement system the Federal home loan bank established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: employee of instrumentality Y of the United States (exempt from the 1410 tax on 1950-12-31; not a wholly owned corporation; none of (B)(ii)-(v)); Y's own retirement system covers the service. Former 410(a)(6)(B) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system instrumentality Y established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: Army sergeant on active duty who works evenings, off duty, for nonappropriated-fund pay at an Army exchange on a Defense installation; stated as fact, the exchange instrumentality was exempt from the 1410 tax on 1950-12-31 and its own retirement system covers his exchange service. (B)(iv) excepts only service 'by a civilian employee'; he is not one, so (a)(6)(B) excludes the exchange service (his exchange job is not performed as a member of a uniformed service on active duty).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system the exchange instrumentality established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: civilian sales clerk of the Army and Air Force Exchange Service at a Defense installation, paid from nonappropriated funds; the exchange's own retirement system covers him (exempt on 1950-12-31, stated as fact). (B)(iv) excepts him from (a)(6)(B); stated as fact, CSRS would not apply to him even without the exchange plan, so (C)(vi) does not reach him. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "civilian employee, not paid from appropriated funds, of the Army and Air Force Exchange Service at a Department of Defense installation", + "federal_retirement_system": "covered by a retirement system the exchange instrumentality established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: employee of wholly owned United States corporation Z (exempt on 1950-12-31; its own retirement system covers him). (B)(i) excepts him from (a)(6)(B), but stated as fact, CSRS does not apply to him because he is subject to Z's system, so (C)(vi) excludes.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for a corporation wholly owned by the United States, which former 410(a)(6)(B)(i) excepts", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "expected": "noncovered", + "decides": "other_federal_retirement_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: employee of instrumentality U of the United States created in 1958 (so not exempt from the 1410 tax on 1950-12-31) with its own retirement plan; stated as fact, CSRS would not apply to him even without U's plan. Neither (a)(6)(B) (the 1950 date) nor (C)(vi) reaches him; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality created in 1958, not exempt from the 1410 tax on 1950-12-31, covered by its own retirement plan", + "federal_retirement_system": "covered by a retirement system the instrumentality established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: employee of a Federal Credit Union (an employer (B)(ii) excepts) covered by the credit union's own plan; stated as fact, CSRS would not apply to him even without that plan. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for a Federal Credit Union, an employer former 410(a)(6)(B)(ii) excepts", + "federal_retirement_system": "covered by a retirement system the credit union established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: employee of instrumentality Y of the United States (exempt from the 1410 tax on 1950-12-31; not a wholly owned corporation; none of (B)(ii)-(v)); Y's own retirement system covers the service. Former 410(a)(6)(B) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks, Federal home loan banks and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system instrumentality Y established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: Army sergeant on active duty who works evenings, off duty, for nonappropriated-fund pay at an Army exchange on a Defense installation; stated as fact, the exchange instrumentality was exempt from the 1410 tax on 1950-12-31 and its own retirement system covers his exchange service. (B)(iv) excepts only service 'by a civilian employee'; he is not one, so (a)(6)(B) excludes the exchange service (his exchange job is not performed as a member of a uniformed service on active duty).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks, Federal home loan banks and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard", + "federal_retirement_system": "covered by a retirement system the exchange instrumentality established" + }, + "expected": "noncovered", + "decides": "exempt_1950_instrumentality_system" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: civilian sales clerk of the Army and Air Force Exchange Service at a Defense installation, paid from nonappropriated funds; the exchange's own retirement system covers him (exempt on 1950-12-31, stated as fact). (B)(iv) excepts him from (a)(6)(B); stated as fact, CSRS would not apply to him even without the exchange plan, so (C)(vi) does not reach him. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "civilian employee, not paid from appropriated funds, of the Army and Air Force Exchange Service at a Department of Defense installation", + "federal_retirement_system": "covered by a retirement system the exchange instrumentality established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: employee of wholly owned United States corporation Z (exempt on 1950-12-31; its own retirement system covers him). (B)(i) excepts him from (a)(6)(B), but stated as fact, CSRS does not apply to him because he is subject to Z's system, so (C)(vi) excludes.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for a corporation wholly owned by the United States, which former 410(a)(6)(B)(i) excepts", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "expected": "noncovered", + "decides": "other_federal_retirement_system" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: employee of instrumentality U of the United States created in 1958 (so not exempt from the 1410 tax on 1950-12-31) with its own retirement plan; stated as fact, CSRS would not apply to him even without U's plan. Neither (a)(6)(B) (the 1950 date) nor (C)(vi) reaches him; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality created in 1958, not exempt from the 1410 tax on 1950-12-31, covered by its own retirement plan", + "federal_retirement_system": "covered by a retirement system the instrumentality established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: employee of a Federal Credit Union (an employer (B)(ii) excepts) covered by the credit union's own plan; stated as fact, CSRS would not apply to him even without that plan. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for a Federal Credit Union, an employer former 410(a)(6)(B)(ii) excepts", + "federal_retirement_system": "covered by a retirement system the credit union established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: Member of the House of Representatives. Former 410(a)(6)(C)(i) excludes service 'as ... a Member ... of or to the Congress'.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee" + }, + "expected": "noncovered", + "decides": "president_congress_legislative" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1979: United States Senator. Former 410(a)(6)(C)(i).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee" + }, + "expected": "noncovered", + "decides": "president_congress_legislative" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: House committee staff counsel (legislative branch) who stated as fact is covered by no retirement system. Former 410(a)(6)(C)(ii) excludes all service 'in the legislative branch'.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "noncovered", + "decides": "president_congress_legislative" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: staff aide to the Ohio General Assembly (a State legislature). (C)(ii) reaches only service in the employ of the United States; the row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "occupation": "employee of a State legislature" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: congressional-liaison specialist in an executive department (executive branch) on a temporary appointment covered by no retirement system; not legislative-branch service, so (C)(ii) does not reach him. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "congressional liaison specialist in an executive department (executive branch, not the legislative branch)", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: House committee staff counsel (legislative branch) who stated as fact is covered by no retirement system. Former 410(a)(6)(C)(ii) excludes all service 'in the legislative branch' through 1983; Pub. L. 98-21's new rules start with service after 1983-12-31.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "noncovered", + "decides": "president_congress_legislative" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: staff aide to the Ohio General Assembly (a State legislature). (C)(ii) reaches only service in the employ of the United States; the row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "occupation": "employee of a State legislature" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1983: congressional-liaison specialist in an executive department (executive branch) on a temporary appointment covered by no retirement system; not legislative-branch service, so (C)(ii) does not reach him. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "congressional liaison specialist in an executive department (executive branch, not the legislative branch)", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1982: auditor at the General Accounting Office, which POMS RS 01901.340 C.2.b lists in the legislative branch; stated as fact, covered by no retirement system. Former (a)(6)(C)(ii) excludes the service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "President/Vice President/Congress/legislative employee", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "noncovered", + "decides": "president_congress_legislative" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: inmate of a federal penitentiary paid for work in the prison's industries shop inside the institution, in the employ of the United States or an instrumentality, so the service is performed in a penal institution of the United States by an inmate thereof. Former 410(a)(6)(C)(iii) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "expected": "noncovered", + "decides": "federal_penal_inmate" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: inmate of an Ohio state prison paid for laundry work inside it; not in the employ of the United States, so (C)(iii) does not reach him; the residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "occupation": "inmate of a State penal institution" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: inmate of a federal prison camp on work release, employed for wages by a federal agency at its office in town, outside the institution; covered by no retirement system. Former 410(a)(6)(C)(iii) reaches service performed 'in a penal institution of the United States by an inmate thereof'; this service is not performed in the institution, and no other (a)(5)-(6) exclusion applies. Covered. (Fixed D1 inmate_place_of_service: the case now reads where the service is performed, which is false of him; his status as an inmate of a penal institution of the United States no longer meets a case.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by an inmate of a federal prison camp on work release, for a federal agency at its office outside the institution", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: inmate of a federal penitentiary paid for work in the prison's industries shop inside the institution, in the employ of the United States or an instrumentality, so the service is performed in a penal institution of the United States by an inmate thereof. Former 410(a)(6)(C)(iii) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "expected": "noncovered", + "decides": "federal_penal_inmate" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: inmate of an Ohio state prison paid for laundry work inside it; not in the employ of the United States, so (C)(iii) does not reach him; the residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "occupation": "inmate of a State penal institution" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: inmate of a federal prison camp on work release, employed for wages by a federal agency at its office in town, outside the institution; covered by no retirement system. Former 410(a)(6)(C)(iii) reaches service performed 'in a penal institution of the United States by an inmate thereof'; this service is not performed in the institution, and no other (a)(5)-(6) exclusion applies. Covered. (Fixed D1 inmate_place_of_service: the case now reads where the service is performed, which is false of him; his status as an inmate of a penal institution of the United States no longer meets a case.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by an inmate of a federal prison camp on work release, for a federal agency at its office outside the institution", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: student nurse employed at a Veterans Administration hospital as an employee included under 5 U.S.C. 5351(2). Former (a)(6)(C)(iv) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) (interns, student nurses and other student employees of Federal hospitals) other than a medical or dental intern or resident in training" + }, + "expected": "noncovered", + "decides": "federal_hospital_student_employee" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: medical intern in training at a Veterans Administration hospital, a 5351(2) employee, covered by no retirement system; (C)(iv) carves out 'a medical or dental intern or a medical or dental resident in training'. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) as a medical intern in training", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: student nurse at a District of Columbia Government hospital (5351(2) reaches these too, per the 410(a)(7)(D)(ii) parenthetical). D.C. is a State under 410(h) and (a)(7)(D)(ii) decides; this row's residual applies.", + "facts": { + "government_level": "employee of the District of Columbia government (a 'State' under 42 U.S.C. 410(h); not the United States)", + "occupation": "student nurse employed under 5 U.S.C. 5351(2) at a District of Columbia Government hospital" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: student nurse employed at a Veterans Administration hospital as an employee included under 5 U.S.C. 5351(2). Former (a)(6)(C)(iv) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) (interns, student nurses and other student employees of Federal hospitals) other than a medical or dental intern or resident in training" + }, + "expected": "noncovered", + "decides": "federal_hospital_student_employee" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: medical intern in training at a Veterans Administration hospital, a 5351(2) employee, covered by no retirement system; (C)(iv) carves out 'a medical or dental intern or a medical or dental resident in training'. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee under 5 U.S.C. 5351(2) as a medical intern in training", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: student nurse at a District of Columbia Government hospital (5351(2) reaches these too, per the 410(a)(7)(D)(ii) parenthetical). D.C. is a State under 410(h) and (a)(7)(D)(ii) decides; this row's residual applies.", + "facts": { + "government_level": "employee of the District of Columbia government (a 'State' under 42 U.S.C. 410(h); not the United States)", + "occupation": "student nurse employed under 5 U.S.C. 5351(2) at a District of Columbia Government hospital" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: Forest Service firefighter hired on a temporary basis for a forest fire. Former (a)(6)(C)(v) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee serving on a temporary basis in case of fire, storm, earthquake, flood or other similar emergency" + }, + "expected": "noncovered", + "decides": "temporary_emergency_employee" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: temporary firefighter hired by the State of California for a wildfire; not in the employ of the United States, so (C)(v) does not reach him; the state/local family decides.", + "facts": { + "government_level": "employee of the State of California (a State employer, not the United States)", + "occupation": "employee serving on a temporary basis in case of fire, for a State" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: National Park Service seasonal guide on a summer temporary appointment (no emergency), covered by no retirement system; (C)(v) needs service 'in case of fire, storm, earthquake, flood, or other similar emergency'. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "seasonal park guide on a temporary appointment, not hired for any emergency", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1977: Forest Service firefighter hired on a temporary basis for a forest fire. Former (a)(6)(C)(v) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "employee serving on a temporary basis in case of fire, storm, earthquake, flood or other similar emergency" + }, + "expected": "noncovered", + "decides": "temporary_emergency_employee" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1977: temporary firefighter hired by the State of California for a wildfire; not in the employ of the United States, so (C)(v) does not reach him; the state/local family decides.", + "facts": { + "government_level": "employee of the State of California (a State employer, not the United States)", + "occupation": "employee serving on a temporary basis in case of fire, for a State" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1977: National Park Service seasonal guide on a summer temporary appointment (no emergency), covered by no retirement system; (C)(v) needs service 'in case of fire, storm, earthquake, flood, or other similar emergency'. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": "seasonal park guide on a temporary appointment, not hired for any emergency", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: employee of instrumentality W of the United States created in 1965 (not exempt on 1950-12-31) whose board set up its own retirement plan; CSRS does not apply to him because he is subject to W's plan. Former (a)(6)(C)(vi) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality created in 1965, covered by its own retirement plan", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "expected": "noncovered", + "decides": "other_federal_retirement_system" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: Tennessee Valley Authority engineer subject to the TVA retirement system and so outside CSRS; stated as facts, the TVA system was not established by a law of the United States and his service meets neither (a)(5) nor (a)(6)(B). (C)(vi) excepts 'the retirement system of the Tennessee Valley Authority'. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "Tennessee Valley Authority service, outside former 410(a)(5) and (a)(6)(B) on the stated facts", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to the Tennessee Valley Authority's retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1972: Ohio state employee outside Social Security because subject to a State retirement system; not federal; the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "federal_retirement_system": "subject to the Ohio Public Employees Retirement System" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1982: employee of instrumentality W of the United States created in 1965 (not exempt on 1950-12-31) whose board set up its own retirement plan; CSRS does not apply to him because he is subject to W's plan. Former (a)(6)(C)(vi) excludes it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "service for an instrumentality created in 1965, covered by its own retirement plan", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to another retirement system, other than the Tennessee Valley Authority's" + }, + "expected": "noncovered", + "decides": "other_federal_retirement_system" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1982: Tennessee Valley Authority engineer subject to the TVA retirement system and so outside CSRS; stated as facts, the TVA system was not established by a law of the United States and his service meets neither (a)(5) nor (a)(6)(B). (C)(vi) excepts 'the retirement system of the Tennessee Valley Authority'. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "Tennessee Valley Authority service, outside former 410(a)(5) and (a)(6)(B) on the stated facts", + "federal_retirement_system": "not subject to the Civil Service Retirement System because subject to the Tennessee Valley Authority's retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1982: Ohio state employee outside Social Security because subject to a State retirement system; not federal; the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "federal_retirement_system": "subject to the Ohio Public Employees Retirement System" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1969: temporary clerk at a federal agency on an appointment CSRS does not reach, covered by no retirement system, in none of the listed groups. POMS RS 01901.340 A: federal service 1951-1983 'is covered unless' excluded. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "temporary clerical service at a federal agency", + "federal_retirement_system": "covered by no retirement system", + "occupation": "clerk" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1981: temporary clerk at a federal agency on an appointment CSRS does not reach, covered by no retirement system, in none of the listed groups. POMS RS 01901.340 A: federal service 1951-1983 'is covered unless' excluded. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "temporary clerical service at a federal agency", + "federal_retirement_system": "covered by no retirement system", + "occupation": "clerk" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: Peace Corps volunteer (U.S. citizen) serving abroad. 410(o) includes Peace Corps volunteer service in employment 'notwithstanding the provisions of subsection (a)'; stated as fact, covered by no retirement system. No case here reaches it; residual covered agrees.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "volunteer within the meaning of the Peace Corps Act", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: U.S. citizen hired locally at a United States embassy abroad on a temporary appointment, covered by no retirement system; the preamble's clause (B) makes it employment (the United States is an American employer, 410(e)(1)). Covered. (Citizenship and place of work are no trigger facts of this row.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1980: U.S. citizen hired locally at a United States embassy abroad on a temporary appointment, covered by no retirement system; the preamble's clause (B) makes it employment (the United States is an American employer, 410(e)(1)). Covered. (Citizenship and place of work are no trigger facts of this row.)", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: FHLB employee in its employ on 1973-01-01; in May 1973 the bank entered into an agreement with the Secretary of the Treasury that set 1973-09-30 for payment, and the 3101 and 3111 amounts for the post-1966 FHLB service of all individuals in an FHLB's employ on 1973-01-01 were paid under section 3122 by that date. Section 125(a)(2) accepts 'such later date as may be provided in an agreement entered into before such date' (1973-07-01). Stated as fact, the bank was exempt from the 1410 tax on 1950-12-31, its own retirement system covers the service, and CSRS would not apply to him even without that plan, so former (a)(6)(C)(vi) does not reach him. Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed in the employ of a Federal home loan bank after 1966-12-31 by an individual in the employ of a Federal home loan bank on 1973-01-01, where an amount equal to the 3101 and 3111 taxes on the services of all such individuals performed in the employ of Federal home loan banks after 1966-12-31 was paid under IRC 3122 by 1973-07-01, or by a later date provided in an agreement with the Secretary of the Treasury entered into before 1973-07-01", + "service for an instrumentality exempt from the former IRC 1410 tax on 1950-12-31 and covered by a retirement system the instrumentality established, other than service the January 1983 text of former 410(a)(6)(B)(i)-(v) excepts: wholly owned United States corporations; the listed Federal banks and credit associations, Federal Reserve Banks (Federal home loan banks only from 1973) and Federal Credit Unions; Production and Marketing Administration committees; and nonappropriated-fund exchange and welfare employees of the Defense Department and the Coast Guard" + ], + "federal_retirement_system": "covered by a retirement system the Federal home loan bank established; the Civil Service Retirement System does not apply to him for a reason other than his being subject to another retirement system" + }, + "expected": "covered", + "decides": "fhlb_retroactive_coverage" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1971: inmate of a federal penitentiary who works inside it for wages from a private company that runs a shop in the institution under contract. The service is performed in a penal institution of the United States by an inmate thereof, but not in the employ of the United States or an instrumentality, so former 410(a)(6)(C)(iii) does not reach it; this row's residual applies and the other families decide the service.", + "facts": { + "government_level": "employee of a private contractor", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1981: inmate of a federal penitentiary who works inside it for wages from a private company that runs a shop in the institution under contract. The service is performed in a penal institution of the United States by an inmate thereof, but not in the employ of the United States or an instrumentality, so former 410(a)(6)(C)(iii) does not reach it; this row's residual applies and the other families decide the service.", + "facts": { + "government_level": "employee of a private contractor", + "federal_service": "performed in a penal institution of the United States by an inmate thereof" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: engineering student whom a U.S. Army Corps of Engineers research and development laboratory hires as a summer aide on an ordinary temporary appointment, not under a 10 U.S.C. 2360 contract; covered by no retirement system. POMS C.5 speaks only of students engaged under section 2360 contracts, and no former 410(a)(5)-(6) exclusion reaches the service (POMS RS 01901.340 A: federal service 1951-1983 'is covered unless' excluded). Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory on an ordinary temporary appointment, not under a 10 U.S.C. 2360 contract", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1968_1972", + "worker": "INVENTED: 1970: engineering student employed by a State university in Ohio, in its laboratory, as a summer aide on a research project the U.S. Army Corps of Engineers funds; in the employ of the State of Ohio, not of the United States, and not engaged by a Corps laboratory. This row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "federal_service": "performed by a student as an aide in a State university laboratory on a project the U.S. Army Corps of Engineers funds" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED (review r7 low 5 re-dates it from 1979): 1982: engineering student whom a U.S. Army Corps of Engineers research and development laboratory engages as a part-time aide during the school year in the laboratory; stated as fact, it engages him under a 10 U.S.C. 2360 contract for seasonal or part-time student employment (section 2360 dates from December 1, 1981), and the service is covered by no retirement system. POMS RS 01901.340 C.5 says the services of these students 'are not covered for Social Security or CSRS purposes'. Review r6 M-2: the case's condition names a 2360 contract, so both readings give noncovered and the case is closed.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "noncovered", + "decides": "army_corps_2360_student_aide" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1979: engineering student whom a U.S. Army Corps of Engineers research and development laboratory hires as a part-time aide during the school year on an ordinary temporary appointment, not under a 10 U.S.C. 2360 contract; covered by no retirement system. POMS C.5 speaks only of students engaged under section 2360 contracts, and no former 410(a)(5)-(6) exclusion reaches the service (POMS RS 01901.340 A: federal service 1951-1983 'is covered unless' excluded). Covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory on an ordinary temporary appointment, not under a 10 U.S.C. 2360 contract", + "federal_retirement_system": "covered by no retirement system" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED: 1979: engineering student employed by a State university in Ohio, in its laboratory, as a part-time aide during the school year on a research project the U.S. Army Corps of Engineers funds; in the employ of the State of Ohio, not of the United States, and not engaged by a Corps laboratory. This row's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of the State of Ohio (a State employer, not the United States)", + "federal_service": "performed by a student as an aide in a State university laboratory on a project the U.S. Army Corps of Engineers funds" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: IRS revenue agent subject to CSRS since 1978, ordered to active duty as an Army Reserve member for all of 1985, returning to the IRS afterwards under 38 U.S.C. chapter 43 reemployment rights; no Railroad Retirement Act credit. Classified service: the active-duty service. 410(l)(1) includes active-duty service 'notwithstanding the provisions of subsection (a)', so it is employment although 410(a)(5)(B)(i)(IV) also treats it as (A)-service that keeps his grandfather continuity.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay and other than service creditable under 45 U.S.C. 231b(i) (410(l)(1) and (4)(A))", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Civilian employee (GS-12 engineer) of the Department of the Army subject to CSRS since 1975, continuously employed; not a member of a uniformed service (410(m)). Classified service: 1985. One fact off the 410(l) case (civilian, not a member), so 410(a)(5)(A)-(B)(i) excludes the service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Retired U.S. district judge who retired under 28 U.S.C. 371(b) and in 1985 sits by designation under 28 U.S.C. 294, paid under 371(b) during that service. 42 U.S.C. 409(h) excludes the 371(b) payment from wages for service after 1983 (Pub. L. 99-272 section 12112(c)); he also serves as a judge listed in 410(a)(5)(E), which the case overrides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "occupation": [ + "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service", + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "noncovered", + "decides": "retired_judge_371b_payment" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Retired Ohio court of common pleas judge sitting by assignment of the Ohio Supreme Court in 1985, paid by the State. Not service under 28 U.S.C. 294 and not in the employ of the United States, so neither 409(h) nor 410(a)(5)-(6) reaches it; this row's residual applies and the State and local family decides the service.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Active (not retired) U.S. district judge, first appointed to any Federal position in 1985. One fact off the retired-judge case (active, not paid under 371(b)); 410(a)(5)(E) lifts paragraph (5) from the service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Inmate of a Federal correctional institution working in 1985 for Federal Prison Industries inside the institution. 410(a)(6)(A); paragraph (6) is not lifted by the 410(a)(5) exceptions.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed in a penal institution of the United States by an inmate thereof", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "federal_penal_inmate" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Inmate of an Ohio state prison working in the prison laundry in 1985, in the employ of the State. 410(a)(6)(A) reaches only service in the employ of the United States in a penal institution of the United States; residual; other families decide.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Correctional officer (not an inmate) at a Federal correctional institution, first hired 1985. One fact off the inmate case.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Student nurse employed in 1985 at a Veterans Administration hospital as an employee included under 5 U.S.C. 5351(2). 410(a)(6)(B).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "federal_hospital_student_employee" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Medical resident in training at a Veterans Administration hospital, first hired 1985. 410(a)(6)(B) itself excepts medical and dental residents in training, and paragraph (5) fails at (B), so the service is covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Student nurse employed in 1985 by an Ohio state university hospital. Not in the employ of the United States; residual; other families decide.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Temporary firefighter hired by the U.S. Forest Service for a 1985 wildfire emergency, serving on a temporary basis in case of fire. 410(a)(6)(C).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "temporary_emergency_employee" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Temporary flood worker hired by an Ohio county in 1985, serving on a temporary basis in case of flood (the review r5 H-6 shape). 410(a)(6)(C) reaches only service in the employ of the United States; the government_level condition keeps the case off him; residual; the State and local family decides.", + "facts": { + "government_level": "employee of an Ohio county", + "federal_service": [ + "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Permanent (not temporary) U.S. Forest Service firefighter, first hired 1985. One fact off the emergency case.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Career civil servant subject to CSRS since 1970, appointed in 1985 by the President to an Assistant Secretary position placed in the Executive Schedule (5 U.S.C. 5315). Classified service: the Assistant Secretary service. 410(a)(5)(D)(i) lifts paragraph (5) from it although he is grandfathered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House committee staffer subject to CSRS from 1975, elected to the House of Representatives in 1984 and serving as a Member in 1985. 410(a)(5)(F).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Career (not noncareer) member of the Senior Executive Service, subject to CSRS since 1972, continuously employed; never held a 410(a)(5)(C)-(H) position. Classified service: 1985. One fact off (D)(ii) (career appointee).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Career employee of a wholly owned United States government corporation whose corporate title is Vice President for Finance (a career position: not in the Executive Schedule, not a noncareer SES or Senior Foreign Service appointment, not a 3 U.S.C. 105-107 appointment), subject to CSRS since 1975 and continuously employed since. Classified service: 1985. 410(a)(5)(C) reaches only 'the President or Vice President of the United States', so paragraph (5) excludes the service ((A) and (B)(i) hold). After fix D1 the official-position text reads 'President or Vice President of the United States' and is false of him (none of its other alternatives holds), so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Vice President of Marketing at a private manufacturing company in 1985. Not in the employ of the United States; this row's residual applies and the private-employment family decides. After fix D1 the official-position text ('President or Vice President of the United States') is false of him.", + "facts": { + "government_level": "employee of a private corporation" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Career civil servant subject to CSRS since 1970 who served in an Executive Schedule position from 1985 to March 1986 and returned in April 1986 to his career position. Classified service: his career service from April 1986. Before Pub. L. 100-647 section 8015(c) (Nov. 10, 1988), 410(a)(5) lifted paragraph (5) only from the (C)-(H) service itself, so the return service is grandfathered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House committee staffer subject to CSRS on 1983-12-31; resigned 1984-02-29; received a 5 U.S.C. 8342(a) refund in March 1984; rejoined the House staff 1984-05-01 (a 62-day separation); applied for and again became subject to CSRS on 1984-07-02, before July 18, 1984. Classified service: 1985 House staff service. Pub. L. 98-369 section 2601(d)(1) requalifies him for the 410(a)(5) exemption as if the cessation had not occurred. He also literally meets the lump-sum text (its delay clause does not bite because he again became subject in time), which the requalification case overrides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "defra_2601d_requalification" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Senate staffer subject to CSRS on 1983-12-31; resigned 1984-03-01; received an 8342(a) refund in April 1984; not in the employ of the United States on July 18, 1984; returned to Senate staff 1985-01-15 (within 365 days of leaving) and again became subject to CSRS on 1985-02-01, within 30 days of that first return. Classified service: 1985 Senate service. Section 2601(d)(2) requalifies him in the same manner as (d)(1).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "defra_2601d_requalification" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Same House staffer as the first requalification worker, except that he applied for CSRS only on 1984-10-01, after the 30-day period of section 2601(d)(1) ended on 1984-08-17. He does not requalify; section 2601(d)(3) makes 410(a)(5)(G) coverage of his legislative service effective from September 1984, and 410(a)(5)(G)(ii) then lifts paragraph (5). Classified service: 1985. One fact off the requalification case (late re-entry).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_lump_sum_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Former CSRS employee (1970-1978) who transferred in 1978 to the Foreign Service and was subject on 1983-12-31 to the Foreign Service Retirement and Disability System; resigned 1984-01-31; received a refund of Foreign Service retirement contributions under that system's lump-sum provision in April 1984; joined a House committee staff 1984-05-01 (a 90-day separation); applied for and again became subject to CSRS on 1984-07-25, within 30 days after July 18, 1984. Classified service: 1985 House staff service. Section 2601(d)(1)(B)(i) counts a lump sum 'under section 8342(a) ... or under the corresponding provision of the law establishing the other retirement system', so he requalifies for the 410(a)(5) exemption. After fix D2 the requalification text names 'the corresponding provision of the law establishing the other retirement system' and is true of him; the requalification case overrides the lump-sum case he also meets.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "defra_2601d_requalification" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House committee staffer since 1980 whose pay on 1983-12-31 was not subject to CSRS or other Federal retirement deductions (no CSRS application, no LWOP deposits) and who received no Federal annuity. Classified service: 1985. 410(a)(5)(G)(i) lifts paragraph (5) although her legislative service, excluded in January 1983 by former 410(a)(6)(C)(ii), is continuous.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + ] + }, + "expected": "covered", + "decides": "legislative_not_retirement_covered_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House committee staffer subject to CSRS (deductions from pay) on 1983-12-31, continuously employed since 1978, no refund, no cessation. Classified service: 1985. One fact off (G)(i) (subject on 1983-12-31).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: CSRS annuitant (retired 1981) reemployed as a House committee staffer since 1982, receiving his CSRS annuity on 1983-12-31 and in 1985. Under the (G) definition an individual receiving a CSRDF annuity is 'subject to' subchapter III, so (G)(i) does not reach him and paragraph (5) excludes the service ((B)(i) continuity and (B)(ii) both hold). He does not state the 'not subject' text, whose closing words carry (G)'s definition.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ], + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Ohio General Assembly committee staffer since 1980, in OPERS, never subject to any Federal retirement system. Classified service: 1985. 410(a)(5)(G) reaches only 'service in the legislative branch of the Federal Government'; this row's residual applies and the State family decides. After fix D4 the legislative texts say 'of the Federal Government' and are false of her; the 'not subject on 1983-12-31 to ...' text stays true.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_retirement_system": [ + "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House staffer subject to CSRS on 1983-12-31; resigned 1985-01-31; received an 8342(a) refund in March 1985 (outside the section 2601(d)(1)(B)(i) dates, so section 2601(d) does not reach him); rejoined the House staff 1985-07-01 (a separation of 150 days). Classified service: 1986 House service. 410(a)(5)(G)(ii) lifts paragraph (5) although his continuity holds.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_lump_sum_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Senate staffer subject to CSRS since 1976, continuously employed until she resigned on 1985-06-30; she received an 8342(a) refund in October of that year and never returned to Federal service. Classified service: her January-June 1985 Senate service. 410(a)(5)(G)(ii) reaches service 'performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment'; when she performed this service she had not received one, so paragraph (5) excludes it. After fix D3 the lump-sum text reads 'received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment ...' and is false of this service, so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Same House staffer as the late-re-entry worker (8342(a) refund March 1984, back on House staff 1984-05-01, CSRS application only 1984-10-01). Classified service: his August 1984 House service. Section 2601(d)(3) makes (G) coverage effective only with September 1984, the first month beginning after the 30-day period that ended 1984-08-17, so the lump-sum text (whose delay clause applies) is false for August 1984 and the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Senate staffer subject to CSRS on 1983-12-31; resigned 1984-03-01; 8342(a) refund April 1984; not in Federal employ on July 18, 1984; returned to Senate staff 1985-01-15 (within 365 days) and did NOT apply for CSRS within 30 days of the return. Classified service: his 1985-01-15 to 1985-02-28 Senate service. The (d)(2) period ran 1985-01-15 to 1985-02-14, so section 2601(d)(3) delays (G) coverage to March 1985; the separation was under 366 days, so the grandfather decides the delay months.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Same Senate staffer (section 2601(d)(2) individual, no CSRS application). Classified service: his April 1985 Senate service, after the delay ended with March 1985. 410(a)(5)(G)(ii) covers it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_lump_sum_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House staffer subject to CSRS on 1983-12-31 who, from 1985-03-01, while continuing as a House staffer, ceased to have CSRS deductions taken from pay, with no application for coverage pending. Classified service: her later 1985 House service. 410(a)(5)(G)(iii); she meets section 2601(d)(1)(A)-(B)(ii) but the (d)(1) delay ended with August 1984, so the delay clause is satisfied.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_ceased_coverage_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Same as the ceased-coverage worker, except that an application for CSRS coverage was pending throughout the period her deductions stopped. Classified service: 1985. (G)(iii) requires cessation 'without having an application pending'; one fact off, so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: House staffer subject to CSRS on 1983-12-31 who on 1984-02-01, while continuing as a House staffer, ceased to be subject to CSRS with no application pending, and did not again become subject (or apply) by 1984-08-17. Classified service: her June 1984 service. Section 2601(d)(3) delays (G) coverage to September 1984, so the ceased-coverage text (with its delay clause) is false for June 1984 and the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Same House staffer (ceased 1984-02-01, never again subject). Classified service: her October 1984 service, after the delay ended with August 1984.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_ceased_coverage_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: IRS revenue agent subject to CSRS since 1975, continuously employed. Classified service: 1985. 410(a)(5)(A) and (B)(i).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: CSRS employee since 1970 separated 1985-01-01 and reinstated in a CSRS position exactly 365 days later. Classified service: the year after reinstatement. 410(a)(5)(B)(i)(I) treats a separation of less than 366 consecutive days as continuous (parameters.continuity_source_disagreement_resolution).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: CSRS employee since 1970 separated 1985-01-01 and reinstated 366 days later; no annuity. Classified service: the year after reinstatement. Just misses (B)(i); not first hired after 1983; no case holds and the residual covers him (POMS RS 01901.340 B.2).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Department of State civil servant subject to CSRS since 1975, detailed in 1984-1985 to an international organization under 5 U.S.C. 3343, returning to State afterwards. Classified service: the year after return. 410(a)(5)(B)(i)(II) counts the organization service as (A)-service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Indian Health Service employee subject to CSRS since 1975 who in 1984 went to work for a tribal organization to which 25 U.S.C. 5323(e)(2) applies and returned to the IHS in 1986. Classified service: the year after return. 410(a)(5)(B)(i)(V), added by Pub. L. 99-221 section 3(b) for any return after 1983.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Employee since 1975 of a 501(c)(3) nonprofit organization who is required by law to be subject to CSRS for that service, continuously employed. Classified service: 1985. Pub. L. 98-369 section 2601(e) makes the service 'service performed in the employ of an instrumentality of the United States' for 410(a)(5), so the level text is true and the grandfather applies.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Ohio state employee in OPERS since 1975, continuously employed. Classified service: 1985. 410(a)(5) reaches only service in the employ of the United States; residual; the State family decides.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Federal temporary employee 1980-1983 in a position not covered by any Federal retirement system (covered by Social Security under prior law); separated October 1983; rehired February 1984 into a CSRS-covered position. Classified service: 1985. Her pre-1984 service was not (A)-service, so (B)(i) continuity fails; not an annuitant; not first hired after 1983 (POMS RS 01901.340 B.3). Residual.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: CSRS annuitant (retired 1980) reemployed by the Veterans Administration in 1985 in a position whose service is covered by CSRS, receiving his annuity. 410(a)(5)(A) and (B)(ii); POMS RS 01901.340 C.3.a.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ], + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "noncovered", + "decides": "federal_annuitant" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Former CSRS employee separated in 1979 with a deferred annuity not yet payable (receiving nothing), rehired in 1985 into a CSRS-covered position. Not receiving an annuity, not continuous; (B) fails; not first hired after 1983. Residual.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: CSRS annuitant (retired 1980) working in 1985 for the State of Ohio. 410(a)(5) reaches only service in the employ of the United States (H-6 shape); residual; the State family decides.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: IRS revenue agent first hired by any Federal employer in 1985; no Federal annuity. (B) fails; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Ohio state employee first hired by any employer in 1985. Not in the employ of the United States; this row's residual applies and the State family decides. The first-hired text is true of her, but after fix D6 the first-hired case also requires the Federal level text, which is false of her.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Department of Labor economist subject to CSRS since 1975; separated 1985-03-01, received an 8342(a) refund in May of that year (outside the section 2601(d)(1)(B)(i) dates), reinstated in a CSRS position 1985-11-01 (a separation under 366 days), and in 1986 is assigned under the Intergovernmental Personnel Act to the staff of the Ohio General Assembly while remaining a Labor employee on CSRS. Classified service: the assignment service. 410(a)(5)(G) reaches only 'service in the legislative branch of the Federal Government', so (G)(ii) does not lift paragraph (5) and the grandfather excludes the service. After fix D4 the legislative texts say 'of the Federal Government' and are false of him; the lump-sum text (payment before the service) stays true.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: The IRS revenue agent of the first uniformed worker (CSRS since 1978; active duty as an Army Reserve member in 1985; returned to the IRS under 38 U.S.C. chapter 43 reemployment rights). Classified service: his IRS service in 1986, after the return. 410(a)(5)(B)(i)(IV) counts the uniformed service as (A)-service, so continuity holds and paragraph (5) excludes the civilian service; 410(l) does not reach civilian service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Career civil servant subject to CSRS since 1975 appointed in 1985 by the President to a White House Office position under 3 U.S.C. 105(a)(1) whose maximum rate of basic pay is at the rate for level IV of the Executive Schedule. Classified service: the White House service. 410(a)(5)(D)(iii).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: Vice President of the United States serving in 1985, a former State governor who performed no service for the United States before taking office in January 1985. 410(a)(5)(C) lifts paragraph (5) from service 'as the President or Vice President of the United States'; the fixed (D1) official-position text is true of him.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: College student engaged in summer 1985 as a laboratory aide at a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal student employment, on the laboratory's payroll as a Federal student employee; no earlier Federal service. POMS RS 01901.340 C.5 says not covered. Review r6 M-2: the case's condition names a 2360 contract, so both readings give noncovered and the case is closed.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "army_corps_2360_student_aide" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED: College student employed in summer 1985 as a student trainee at a Navy research laboratory (not an Army Corps laboratory, not under a 10 U.S.C. 2360 contract); no earlier Federal service. One fact off the open case; first hired after 1983; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: IRS revenue agent subject to CSRS since 1978, ordered to active duty as an Army Reserve member for all of 1991 (Gulf War call-up), returning to the IRS afterwards under 38 U.S.C. chapter 43 reemployment rights; no Railroad Retirement Act credit. Classified service: the active-duty service. 410(l)(1) includes active-duty service 'notwithstanding the provisions of subsection (a)', so it is employment although 410(a)(5)(B)(i)(IV) also treats it as (A)-service that keeps his grandfather continuity.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay, or performed after December 1987 as such a member on inactive duty training (410(l)(1)(B) and (3)); in either case other than service creditable under 45 U.S.C. 231b(i) (410(l)(4)(A))", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Civilian employee (GS-12 engineer) of the Department of the Army subject to CSRS since 1975, continuously employed; not a member of a uniformed service (410(m)). Classified service: 1995. One fact off the 410(l) case (civilian, not a member), so 410(a)(5)(A)-(B)(i) excludes the service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Army Reserve member, enlisted 1990, performing weekend inactive duty training in 1995; no Railroad Retirement Act credit. 410(l)(1)(B) (Pub. L. 100-203 section 9001(a)(1)) includes inactive duty training performed after December 1987, notwithstanding 410(a).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as a member of a uniformed service (42 U.S.C. 410(m)) on active duty, which includes active duty for training (410(l)(2)), other than service performed while on leave without pay, or performed after December 1987 as such a member on inactive duty training (410(l)(1)(B) and (3)); in either case other than service creditable under 45 U.S.C. 231b(i) (410(l)(4)(A))" + ] + }, + "expected": "covered", + "decides": "uniformed_service_410l" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Army Reserve member, enlisted 1985, performing weekend inactive duty training in November 1987; first service of any kind for the United States began 1985. Just misses the 410(l) case by date: 410(l)(1)(B) reaches inactive duty training only 'after December 1987', and active duty (410(l)(2)) does not include it, so the case text is false. Paragraph (5) cannot exclude him ((B)(i) continuity since 1983 and (B)(ii) annuity both fail) and no (a)(6) clause applies, so this row leaves the service to its residual; whether drill pay is employment at all rests on the base definition, which this row does not decide; the registry's scope_gaps record says no family reads it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Retired U.S. district judge who retired under 28 U.S.C. 371(b) and in 1995 sits by designation under 28 U.S.C. 294, paid under 371(b) during that service. 42 U.S.C. 409(h) excludes the 371(b) payment from wages for service after 1983 (Pub. L. 99-272 section 12112(c)); he also serves as a judge listed in 410(a)(5)(E), which the case overrides. The service is itself 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is true too; the higher-ranked case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "retired justice or judge performing service under 28 U.S.C. 294 (assignment to active duty), paid under 28 U.S.C. 371(b) during that service", + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "noncovered", + "decides": "retired_judge_371b_payment" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Retired Ohio court of common pleas judge sitting by assignment of the Ohio Supreme Court in 1995, paid by the State. Not service under 28 U.S.C. 294 and not in the employ of the United States, so neither 409(h) nor 410(a)(5)-(6) reaches it; this row's residual applies and the State and local family decides the service.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Active (not retired) U.S. district judge, first appointed to any Federal position in 1995. One fact off the retired-judge case (active, not paid under 371(b)); 410(a)(5)(E) lifts paragraph (5) from the service. The service is itself 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is true too; the higher-ranked case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Inmate of a Federal correctional institution working in 1995 for Federal Prison Industries inside the institution. 410(a)(6)(A); paragraph (6) is not lifted by the 410(a)(5) exceptions.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed in a penal institution of the United States by an inmate thereof", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "federal_penal_inmate" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Inmate of an Ohio state prison working in the prison laundry in 1995, in the employ of the State. 410(a)(6)(A) reaches only service in the employ of the United States in a penal institution of the United States; residual; other families decide.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Correctional officer (not an inmate) at a Federal correctional institution, first hired 1995. One fact off the inmate case.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Student nurse employed in 1995 at a Veterans Administration hospital as an employee included under 5 U.S.C. 5351(2). 410(a)(6)(B).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as an employee included under 5 U.S.C. 5351(2) (certain interns, student nurses and other student employees of Federal hospitals), other than as a medical or dental intern or a medical or dental resident in training", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "federal_hospital_student_employee" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Medical resident in training at a Veterans Administration hospital, first hired 1995. 410(a)(6)(B) itself excepts medical and dental residents in training, and paragraph (5) fails at (B), so the service is covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Student nurse employed in 1995 by an Ohio state university hospital. Not in the employ of the United States; residual; other families decide.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Temporary firefighter hired by the U.S. Forest Service for a 1995 wildfire emergency, serving on a temporary basis in case of fire. 410(a)(6)(C).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "temporary_emergency_employee" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Temporary flood worker hired by an Ohio county in 1995, serving on a temporary basis in case of flood (the review r5 H-6 shape). 410(a)(6)(C) reaches only service in the employ of the United States; the government_level condition keeps the case off him; residual; the State and local family decides.", + "facts": { + "government_level": "employee of an Ohio county", + "federal_service": [ + "performed as an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Permanent (not temporary) U.S. Forest Service firefighter, first hired 1995. One fact off the emergency case.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career civil servant subject to CSRS since 1970, appointed in 1995 by the President to an Assistant Secretary position placed in the Executive Schedule (5 U.S.C. 5315). Classified service: the Assistant Secretary service. 410(a)(5)(D)(i) lifts paragraph (5) from it although he is grandfathered. The service is itself 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is true too; the higher-ranked case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House committee staffer subject to CSRS from 1975, elected to the House of Representatives in 1994 and serving as a Member in 1995. 410(a)(5)(F). The service is itself 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is true too; the higher-ranked case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career (not noncareer) member of the Senior Executive Service, subject to CSRS since 1972, continuously employed; never held a 410(a)(5)(C)-(H) position. Classified service: 1995. One fact off (D)(ii) (career appointee).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career employee of a wholly owned United States government corporation whose corporate title is Vice President for Finance (a career position: not in the Executive Schedule, not a noncareer SES or Senior Foreign Service appointment, not a 3 U.S.C. 105-107 appointment), subject to CSRS since 1975 and continuously employed since. Classified service: 1995. 410(a)(5)(C) reaches only 'the President or Vice President of the United States', so paragraph (5) excludes the service ((A) and (B)(i) hold). After fix D1 the official-position text reads 'President or Vice President of the United States' and is false of him (none of its other alternatives holds), so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Vice President of Marketing at a private manufacturing company in 1995. Not in the employ of the United States; this row's residual applies and the private-employment family decides. After fix D1 the official-position text ('President or Vice President of the United States') is false of him.", + "facts": { + "government_level": "employee of a private corporation" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Special trial judge of the United States Tax Court, a career employee subject to CSRS since 1980, serving in 2010. 410(a)(5)(E) did not list special trial judges in 2010: Pub. L. 109-280 inserted them in 2006, Pub. L. 110-458 struck them effective as if included in Pub. L. 109-280, and Pub. L. 117-328 reinserted them only on Dec. 29, 2022. The occupation text ('listed in 410(a)(5)(E) as then in effect') is false, so paragraph (5) excludes the service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Special trial judge of the United States Tax Court, a career employee subject to CSRS since 1980, serving in 2024, after Pub. L. 117-328 (Dec. 29, 2022) reinserted 'or special trial judge' in 410(a)(5)(E). The service is itself 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is true too; the higher-ranked case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House committee staffer subject to CSRS on 1983-12-31; resigned 1984-02-29; received a 5 U.S.C. 8342(a) refund in March 1984; rejoined the House staff 1984-05-01 (a 62-day separation); applied for and again became subject to CSRS on 1984-07-02, before July 18, 1984. Classified service: 1995 House staff service. Pub. L. 98-369 section 2601(d)(1) requalifies him for the 410(a)(5) exemption as if the cessation had not occurred. He also literally meets the lump-sum text (its delay clause does not bite because he again became subject in time), which the requalification case overrides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "defra_2601d_requalification" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Senate staffer subject to CSRS on 1983-12-31; resigned 1984-03-01; received an 8342(a) refund in April 1984; not in the employ of the United States on July 18, 1984; returned to Senate staff 1985-01-15 (within 365 days of leaving) and again became subject to CSRS on 1985-02-01, within 30 days of that first return. Classified service: 1995 Senate service. Section 2601(d)(2) requalifies him in the same manner as (d)(1).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "defra_2601d_requalification" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Same House staffer as the first requalification worker, except that he applied for CSRS only on 1984-10-01, after the 30-day period of section 2601(d)(1) ended on 1984-08-17. He does not requalify; section 2601(d)(3) makes 410(a)(5)(G) coverage of his legislative service effective from September 1984, and 410(a)(5)(G)(ii) then lifts paragraph (5). Classified service: 1995. One fact off the requalification case (late re-entry). In federal_1987_2026 this 1995 legislative service is itself 410(a)(5)(G) service on or after 1988-11-10, so the after-official text is true and that case, ranked above the (G) cases, decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Former CSRS employee (1970-1978) who transferred in 1978 to the Foreign Service and was subject on 1983-12-31 to the Foreign Service Retirement and Disability System; resigned 1984-01-31; received a refund of Foreign Service retirement contributions under that system's lump-sum provision in April 1984; joined a House committee staff 1984-05-01 (a 90-day separation); applied for and again became subject to CSRS on 1984-07-25, within 30 days after July 18, 1984. Classified service: 1995 House staff service. Section 2601(d)(1)(B)(i) counts a lump sum 'under section 8342(a) ... or under the corresponding provision of the law establishing the other retirement system', so he requalifies for the 410(a)(5) exemption. After fix D2 the requalification text names 'the corresponding provision of the law establishing the other retirement system' and is true of him; the requalification case overrides the lump-sum case he also meets.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "otherwise meets 410(a)(5)(A) and (B)(i) or (B)(ii)", + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services); after 1983 received a lump-sum payment under 5 U.S.C. 8342(a), or under the corresponding provision of the law establishing the other retirement system described in section 2601(d)(1)(A), within the dates of section 2601(d)(1)(B)(i) or otherwise ceased to be subject to subchapter III as 410(a)(5)(G)(iii) describes; and again became subject to (or effectively applied for) subchapter III within the period section 2601(d)(1) or (2) allows (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c))", + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "defra_2601d_requalification" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House committee staffer since 1980 whose pay on 1983-12-31 was not subject to CSRS or other Federal retirement deductions (no CSRS application, no LWOP deposits) and who received no Federal annuity. Classified service: 1995. 410(a)(5)(G)(i) lifts paragraph (5) although her legislative service, excluded in January 1983 by former 410(a)(6)(C)(ii), is continuous. In federal_1987_2026 this 1995 legislative service is itself 410(a)(5)(G) service on or after 1988-11-10, so the after-official text is true and that case, ranked above the (G) cases, decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House committee staffer subject to CSRS (deductions from pay) on 1983-12-31, continuously employed since 1978, no refund, no cessation. Classified service: 1995. One fact off (G)(i) (subject on 1983-12-31).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS annuitant (retired 1981) reemployed as a House committee staffer since 1982, receiving his CSRS annuity on 1983-12-31 and in 1995. Under the (G) definition an individual receiving a CSRDF annuity is 'subject to' subchapter III, so (G)(i) does not reach him and paragraph (5) excludes the service ((B)(i) continuity and (B)(ii) both hold). He does not state the 'not subject' text, whose closing words carry (G)'s definition.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ], + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Ohio General Assembly committee staffer since 1980, in OPERS, never subject to any Federal retirement system. Classified service: 1995. 410(a)(5)(G) reaches only 'service in the legislative branch of the Federal Government'; this row's residual applies and the State family decides. After fix D4 the legislative texts say 'of the Federal Government' and are false of her; the 'not subject on 1983-12-31 to ...' text stays true.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_retirement_system": [ + "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House staffer subject to CSRS on 1983-12-31; resigned 1985-01-31; received an 8342(a) refund in March 1985 (outside the section 2601(d)(1)(B)(i) dates, so section 2601(d) does not reach him); rejoined the House staff 1985-07-01 (a separation of 150 days). Classified service: 1995 House service. 410(a)(5)(G)(ii) lifts paragraph (5) although his continuity holds. In federal_1987_2026 this 1995 legislative service is itself 410(a)(5)(G) service on or after 1988-11-10, so the after-official text is true and that case, ranked above the (G) cases, decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Senate staffer subject to CSRS since 1976, continuously employed until she resigned on 1995-06-30; she received an 8342(a) refund in October of that year and never returned to Federal service. Classified service: her January-June 1995 Senate service. 410(a)(5)(G)(ii) reaches service 'performed by an individual who has, at any time after December 31, 1983, received a lump-sum payment'; when she performed this service she had not received one, so paragraph (5) excludes it. After fix D3 the lump-sum text reads 'received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment ...' and is false of this service, so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Senate staffer subject to CSRS on 1983-12-31; resigned 1984-03-01; 8342(a) refund April 1984; not in Federal employ on July 18, 1984; hired 1984-10-01 by the Department of Commerce into a CSRS-covered position (a 214-day separation) and served there to 1987-02-27; transferred to Senate committee staff 1987-03-02 and did not apply for CSRS within 30 days of that first return to the legislative branch. Classified service: his March-April 1987 Senate service. Section 2601(d)(2) is his relevant period (not in Federal employ on July 18, 1984; return within 365 days after last Federal employ), so section 2601(d)(3) delays (G) coverage to May 1987, the first month beginning after the 30-day period ending 1987-04-01; continuity holds, so the grandfather decides the delay months. The delay-situation text of after_official_during_2601d3_delay is true of him, but he has performed no 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is false and that open case just misses him by date.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Same section 2601(d)(2) Senate staffer (Commerce CSRS service 1984-1987, Senate from 1987-03-02, no CSRS application). Classified service: his June 1987 Senate service, after the (d)(3) delay ended with April 1987. 410(a)(5)(G)(ii) covers it.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_lump_sum_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Section 2601(d)(2) individual as in the 1987 worker, but returning later: Senate staffer subject to CSRS on 1983-12-31; resigned 1984-03-01; 8342(a) refund April 1984; not in Federal employ on July 18, 1984; Commerce CSRS service 1984-10-01 to 1990-02-28; transferred to Senate staff 1990-03-01 and did not apply for CSRS within 30 days. Classified service: his March 1990 Senate service. Section 2601(d)(3) makes coverage 'by reason of section 210(a)(5)(G)' of his legislative service effective only with April 1990 (the row's own parameters.section_2601d3_delay reads a (d)(2) delay as having no outer date), so the grandfather decides March 1990. But his March 1990 service is itself service described in 410(a)(5)(G)(ii), performed after Nov. 10, 1988, so the after-official text is true too, and section 8015(c)(3) applies that rule 'upon the performance by such individual of service described in subparagraph ... (G)' with no word on the delay. Whether the delay holds back the after-official rule is open (case after_official_during_2601d3_delay, ranked just above after_official_service_from_1988_11_10), so the row refuses.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10", + "legislative-branch service, other than as a Member, Delegate or Resident Commissioner, that would be excluded under 410(a)(5)-(6) as in effect in January 1983, either as service performed continuously since December 31, 1983 (410(a)(5)(B)(i)(I)-(V)) or as service by an individual receiving an annuity from the Civil Service Retirement and Disability Fund or benefits under another Federal employee retirement system (410(a)(5)(B)(ii)), performed on or after a date on which the individual performed service described in 410(a)(5)(G) that was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "refuses", + "decides": "after_official_during_2601d3_delay" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: The same section 2601(d)(2) Senate staffer (Commerce CSRS service 1984-1990, Senate from 1990-03-01, no CSRS application). Classified service: his April 1990 Senate service, in the first month beginning after the 30-day period that ended 1990-03-31. One fact off the open delay case (the service falls after the delay), so the delay-situation text is false; the after-official case, ranked above the (G) cases, covers the service (the lump-sum text is true too).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House staffer subject to CSRS on 1983-12-31 who, from 1990-03-01, while continuing as a House staffer, ceased to have CSRS deductions taken from pay, with no application for coverage pending. Classified service: her later 1991 House service. 410(a)(5)(G)(iii); she meets section 2601(d)(1)(A)-(B)(ii) but the (d)(1) delay ended with August 1984, so the delay clause is satisfied. In federal_1987_2026 her 1990-1991 legislative service is itself 410(a)(5)(G)(iii) service on or after 1988-11-10, so the after-official text is true and that case, ranked above the (G) cases, decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Same as the ceased-coverage worker, except that an application for CSRS coverage was pending throughout the period her deductions stopped. Classified service: 1991. (G)(iii) requires cessation 'without having an application pending'; one fact off, so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: IRS revenue agent subject to CSRS since 1975, continuously employed. Classified service: 1995. 410(a)(5)(A) and (B)(i).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS employee since 1970 separated 1995-01-01 and reinstated in a CSRS position exactly 365 days later. Classified service: the year after reinstatement. 410(a)(5)(B)(i)(I) treats a separation of less than 366 consecutive days as continuous (parameters.continuity_source_disagreement_resolution).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS employee since 1970 separated 1995-01-01 and reinstated 366 days later; no annuity. Classified service: the year after reinstatement. Just misses (B)(i); not first hired after 1983; no case holds and the residual covers him (POMS RS 01901.340 B.2).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Department of State civil servant subject to CSRS since 1975, detailed in 1984-1986 to an international organization under 5 U.S.C. 3343, returning to State afterwards. Classified service: the year after return. 410(a)(5)(B)(i)(II) counts the organization service as (A)-service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Indian Health Service employee subject to CSRS since 1975 who in 1984 went to work for a tribal organization to which 25 U.S.C. 5323(e)(2) applies and returned to the IHS in 1988. Classified service: the year after return. 410(a)(5)(B)(i)(V), added by Pub. L. 99-221 section 3(b) for any return after 1983.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Employee since 1975 of a 501(c)(3) nonprofit organization who is required by law to be subject to CSRS for that service, continuously employed. Classified service: 1995. Pub. L. 98-369 section 2601(e) makes the service 'service performed in the employ of an instrumentality of the United States' for 410(a)(5), so the level text is true and the grandfather applies.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Ohio state employee in OPERS since 1975, continuously employed. Classified service: 1995. 410(a)(5) reaches only service in the employ of the United States; residual; the State family decides.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Federal temporary employee 1980-1983 in a position not covered by any Federal retirement system (covered by Social Security under prior law); separated October 1983; rehired February 1984 into a CSRS-covered position. Classified service: 1995. Her pre-1984 service was not (A)-service, so (B)(i) continuity fails; not an annuitant; not first hired after 1983 (POMS RS 01901.340 B.3). Residual.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS annuitant (retired 1980) reemployed by the Veterans Administration in 1995 in a position whose service is covered by CSRS, receiving his annuity. 410(a)(5)(A) and (B)(ii); POMS RS 01901.340 C.3.a.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ], + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "noncovered", + "decides": "federal_annuitant" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Former CSRS employee separated in 1979 with a deferred annuity not yet payable (receiving nothing), rehired in 1995 into a CSRS-covered position. Not receiving an annuity, not continuous; (B) fails; not first hired after 1983. Residual.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS annuitant (retired 1980) working in 1995 for the State of Ohio. 410(a)(5) reaches only service in the employ of the United States (H-6 shape); residual; the State family decides.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: IRS revenue agent first hired by any Federal employer in 1995, under FERS; no Federal annuity. (B) fails; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Ohio state employee first hired by any employer in 1995. Not in the employ of the United States; this row's residual applies and the State family decides. The first-hired text is true of her, but after fix D6 the first-hired case also requires the Federal level text, which is false of her.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Department of Labor economist subject to CSRS since 1975; separated 1990-03-01, received an 8342(a) refund in May of that year (outside the section 2601(d)(1)(B)(i) dates), reinstated in a CSRS position 1990-11-01 (a separation under 366 days), and in 1995 is assigned under the Intergovernmental Personnel Act to the staff of the Ohio General Assembly while remaining a Labor employee on CSRS. Classified service: the assignment service. 410(a)(5)(G) reaches only 'service in the legislative branch of the Federal Government', so (G)(ii) does not lift paragraph (5) and the grandfather excludes the service. After fix D4 the legislative texts say 'of the Federal Government' and are false of him; the lump-sum text (payment before the service) stays true.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "received, at any time after 1983-12-31 and before the service is performed, a lump-sum payment under 5 U.S.C. 8342(a) or the corresponding provision of the other Federal retirement system; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: The IRS revenue agent of the first uniformed worker (CSRS since 1978; active duty as an Army Reserve member in 1991; returned to the IRS under 38 U.S.C. chapter 43 reemployment rights). Classified service: his IRS service in 1992, after the return. 410(a)(5)(B)(i)(IV) counts the uniformed service as (A)-service, so continuity holds and paragraph (5) excludes the civilian service; 410(l) does not reach civilian service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career civil servant subject to CSRS since 1975 appointed in 1995 by the President to a White House Office position under 3 U.S.C. 105(a)(1) whose maximum rate of basic pay is at the rate for level IV of the Executive Schedule. Classified service: the White House service. 410(a)(5)(D)(iii). The service is itself 410(a)(5)(C)-(H) service on or after 1988-11-10, so the after-official text is true too; the higher-ranked case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Vice President of the United States serving in 1995, a former State governor who performed no service for the United States before taking office in January 1993. 410(a)(5)(C) lifts paragraph (5) from service 'as the President or Vice President of the United States'; the fixed (D1) official-position text is true of him. His (C) service on or after 1988-11-10 also makes the after-official text true; the higher-ranked official-position case decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "occupation": [ + "the service itself is performed as President or Vice President of the United States; in a position placed in the Executive Schedule under 5 U.S.C. 5312-5317, as a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service, or in a position to which the individual is appointed under 3 U.S.C. 105(a)(1), 106(a)(1) or 107(a)(1) or (b)(1) at a maximum basic pay at or above level V of the Executive Schedule; as a justice, judge, magistrate or bankruptcy referee or judge listed in 410(a)(5)(E) as then in effect; or as a Member, Delegate or Resident Commissioner of or to the Congress" + ] + }, + "expected": "covered", + "decides": "official_position_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House committee staffer since 1980 whose pay on 1983-12-31 was not subject to CSRS or other Federal retirement deductions (no CSRS application, no LWOP deposits) and who received no Federal annuity. Classified service: her March 1988 House service, before Nov. 10, 1988, so no (C)-(H) service on or after that date precedes it and the after-official text is false. 410(a)(5)(G)(i) lifts paragraph (5).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + ] + }, + "expected": "covered", + "decides": "legislative_not_retirement_covered_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House staffer subject to CSRS on 1983-12-31 who, from 1987-03-01, while continuing as a House staffer, ceased to have CSRS deductions taken from pay, with no application for coverage pending. Classified service: her June 1988 House service, before Nov. 10, 1988 (the after-official text is false). 410(a)(5)(G)(iii); she meets section 2601(d)(1)(A)-(B)(ii), but the (d)(1) delay ended with August 1984, so the ceased-coverage text's delay clause is satisfied and the open delay case's text is false.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "performed after the individual otherwise ceased, for any period after 1983-12-31 and while performing legislative-branch service, to be subject to 5 U.S.C. chapter 83 subchapter III without an application for coverage pending (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity; where the individual meets Pub. L. 98-369 section 2601(d)(1)(A) and (B) and did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), the service is performed in or after the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "legislative_ceased_coverage_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career employee subject to CSRS since 1975 who elected FERS under the Federal Employees' Retirement System Open Enrollment Act of 1997, effective in 1998. Classified service: 2000. 410(a)(5)(H)(i) as amended by Pub. L. 105-61. His (H) service on or after 1988-11-10 also makes the after-official text true, and fers_or_fsps_election, now ranked above that case (review r6 M-2), decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + ] + }, + "expected": "covered", + "decides": "fers_or_fsps_election" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: College student engaged in summer 1995 as a laboratory aide at a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal student employment, on the laboratory's payroll as a Federal student employee. POMS RS 01901.340 C.5 says not covered. Review r6 M-2: the case's condition names a 2360 contract, so both readings give noncovered and the case is closed.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment", + "first hired after 1983" + ] + }, + "expected": "noncovered", + "decides": "army_corps_2360_student_aide" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: College student employed in summer 1995 as a student trainee at a Navy research laboratory (not an Army Corps laboratory, not under 10 U.S.C. 2360). One fact off the open case; first hired after 1983; covered.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "first hired after 1983" + ] + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career civil servant subject to CSRS since 1975 who held an Executive Schedule position from January 1989 to January 1993 and then returned to his career position. Classified service: 1995 career service. Pub. L. 100-647 section 8015(c): paragraph (5) does not apply to any service on or after a date on which he performed (D) service on or after Nov. 10, 1988.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: House staffer since 1980 who was not subject to CSRS on 1983-12-31 ((G)(i) service through 1991) and in 1992 moved to a CSRS-covered position at the Department of Commerce with no break. Classified service: 1993 Commerce service. His (G) service after Nov. 10, 1988 makes paragraph (5) inapplicable to all his later service (section 8015(c)(1),(3)).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career civil servant subject to CSRS since 1975 who held an Executive Schedule position from January 1985 to June 1987 and returned to his career position in July 1987; no 410(a)(5)(C)-(H) service on or after Nov. 10, 1988. Classified service: 1990. Section 8015(c)(3) applies the amendment only upon (C)-(H) service on or after Nov. 10, 1988; one fact (date) off, so the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Career employee subject to CSRS since 1975 who elected FERS under section 301 of the Federal Employees' Retirement System Act of 1986, effective 1988-01-01. Classified service: 1990. 410(a)(5)(H)(i). His (H) service on or after 1988-11-10 also makes the after-official text true, and fers_or_fsps_election, now ranked above that case (review r6 M-2), decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + ] + }, + "expected": "covered", + "decides": "fers_or_fsps_election" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: The same CSRS employee who elected FERS under section 301 of the Federal Employees' Retirement System Act of 1986, effective 1988-01-01. Classified service: his June 1988 service, after the election took effect and before Nov. 10, 1988, so no (C)-(H) service on or after that date precedes it and the after-official text is false. 410(a)(5)(H)(i) lifts paragraph (5).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": [ + "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + ] + }, + "expected": "covered", + "decides": "fers_or_fsps_election" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Foreign Service officer subject to the Foreign Service Retirement and Disability System since 1975 who elected the Foreign Service Pension System under regulations issued under section 860 of the Foreign Service Act of 1980, effective 1988-01-01. Classified service: 1990. 410(a)(5)(H)(ii) as amended by Pub. L. 100-647 section 8015(b)(1), effective as if included in the FERS Act (section 8015(b)(3)). His (H) service on or after 1988-11-10 also makes the after-official text true, and fers_or_fsps_election, now ranked above that case (review r6 M-2), decides (covered either way).", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + ] + }, + "expected": "covered", + "decides": "fers_or_fsps_election" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Same CSRS employee who elected FERS effective 1988-01-01. Classified service: his December 1987 service, before the election's effective date. One fact (date) off (H); the grandfather decides.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ] + }, + "expected": "noncovered", + "decides": "grandfathered_continuous_service" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS annuitant (retired 2000) reemployed in 2005 by the Department of Defense with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act. POMS RS 01901.340 C.3.c says covered; the waiver law and its date are uncaptured, so the case is open.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ], + "federal_retirement_system": [ + "reemployed annuitant with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act", + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "refuses", + "decides": "fepca_waiver_reemployed_annuitant" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: CSRS annuitant (retired 2000) reemployed in 2005 by the Department of Defense with no waiver of offset. One fact off the open case; 410(a)(5)(B)(ii) and POMS RS 01901.340 C.3.a.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "would be excluded under 410(a)(5)-(6) as in effect in January 1983" + ], + "federal_retirement_system": [ + "receiving an annuity from the Civil Service Retirement and Disability Fund, or benefits for employee service under another Federal employee retirement system (other than for uniformed services)" + ] + }, + "expected": "noncovered", + "decides": "federal_annuitant" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED: Ohio OPERS retiree reemployed in 2005 by the State of Ohio under a state rule waiving any benefit offset. Not in the employ of the United States; residual.", + "facts": { + "government_level": "employee of the State of Ohio" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: county road-department clerk in Kansas, 1975; the county's non-retirement-system coverage group is under the State's section 218 agreement (418(a)(1), 418(c)(1)), so 410(a)(7)(A) lifts the exclusion.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: state teacher-retirement-system member in a State whose retirement-system coverage group was brought under the agreement after a 418(d)(3) majority referendum in 1972; service 1980. Membership does not defeat agreement coverage.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification", + "public_retirement_system_participation": "member of the State teachers' retirement system" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: municipal clerk, 1978, in a retirement-system position that no referendum ever brought under the State's agreement (418(d)(1)); just misses section_218_agreement_coverage, so 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: city employee, 1981, whose coverage group the State terminated effective 1979-12-31 under the pre-1983 termination provision (418(g) before Pub. L. 98-21 section 103); just misses agreement coverage on the termination date.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: bus driver for a city transit system part of which the city acquired from a private company in 1946 (410(k)(1)); no agreement; 1972. 410(a)(7)(B) excepts covered transportation service.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered", + "industry": "covered transportation service under 410(k)" + }, + "expected": "covered", + "decides": "covered_transportation_service" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: bus driver for a city system first acquired from private ownership in 1960 when the city already had a general retirement system covering substantially all transit service (fails 410(k)(3)); no agreement; 1974. Just misses covered_transportation_service.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: clerk of a Commonwealth of Puerto Rico department, 1975, in a position no group of Puerto Rico's section 218 agreement reaches. 410(h) makes Puerto Rico a State for the subchapter, so 410(a)(7) excludes; the level text is true of him only through 410(h) (review r5 low 2).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: Virgin Islands government clerk, 1980, no section 218 agreement. 410(h) makes the Virgin Islands a State, 418(b)(1) does not remove it, and 410(a)(7) excludes; the level text holds only through 410(h).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: employee of a private contractor that runs a State motor-vehicle office, 1976. Not in the employ of a State, so 410(a)(7) does not reach him; just misses no_section_218_agreement on the employer level (the 'not covered' text is literally true).", + "facts": { + "section_218_position": "not covered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: employee of a corporation half owned by a county and half by private investors, 1980. 410(a)(7) reaches only an instrumentality 'wholly owned' by the State or subdivision; just misses on 'wholly owned'.", + "facts": { + "section_218_position": "not covered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: Puerto Rico National Guard technician employed under 32 U.S.C. 709 who elected under section 6 of the National Guard Technicians Act of 1968 to stay in a Puerto Rico retirement system, 1972: 418(b)(5) makes him, 'for the purposes of this chapter', an employee of the Commonwealth of Puerto Rico and a separate coverage group, which Puerto Rico's agreement covers. The capture names Puerto Rico here and as a pre-1956 agreement State (418 amendment notes).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1968_1983", + "worker": "INVENTED: District of Columbia government clerk covered by the Civil Service Retirement System, 1975. 410(a)(7) excludes him (410(h) makes D.C. a State; 410(a)(7)(D) lifts the exclusion only for service not covered by a U.S. retirement system), but the family's scope sends D.C. to state_local_territories_history_open, which refuses. This row's residual says covered and 'so 410(a)(7) does not exclude it', which is wrong for him (NOTE, scope carve).", + "facts": { + "section_218_position": "not covered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Texas school-district employee, 1988, in a coverage group under the State's agreement for OASDI.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: California city employee, 1985, whose coverage group had a notice of termination in effect on 1983-04-20 for 1983-12-31; Pub. L. 98-21 section 103(b) applies 418(g) (now 418(f)) 'without regard to whether a notice of termination is in effect on such date', so the group stays covered.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Massachusetts town clerk hired 1980, member of the town retirement system, still employed in 1988; the State obtained a 418(v) modification extending only Medicare HI to the town's grandfathered employees (418(n)(1)-(3), 410(p)(1),(3)). Just misses agreement coverage for OASDI; 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Illinois municipal police officer, member of the police pension fund, no agreement, 1989.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: part-time county cafeteria worker, not a member of any retirement system, no agreement, service 1991-07-01 (the day before 410(a)(7)(F) applies to 'service performed after July 1, 1991'); pre-mandatory, so 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member of any retirement system" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Puerto Rico municipal employee, 1990, position outside Puerto Rico's agreement; a State by 410(h).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: transit mechanic for a city system acquired from private ownership in 1948 (410(k)(1)), member of the city retirement system, no agreement, 1987.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "industry": "covered transportation service under 410(k)" + }, + "expected": "covered", + "decides": "covered_transportation_service" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: transit mechanic for a system the city never acquired from private ownership (none of 410(k)(1)-(3) applies), no agreement, 1987; just misses covered_transportation_service.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "noncovered", + "decides": "no_section_218_agreement" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: Guam government employee, 1985: outside this family's scope (410(a)(7)(C), (E)); residual here, state_local_territories_history_open refuses.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1983_1991", + "worker": "INVENTED: employee of a private hospital under contract with a county, 1986: not in the employ of a State or subdivision.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Iowa county employee, member of IPERS (qualified), position under the State's agreement for OASDI, 2005; agreement coverage holds regardless of membership (POMS SL 50001.501 A). IPERS is a statewide system in which the employing county takes part, so the member text is true of him (26 C.F.R. 31.3121(b)(7)-2(e)(2)(v)).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: returning member of a divided retirement system whom the State treats as a new member on return (POMS SL 30001.334 F.1), 2012: compulsorily covered under the agreement.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered by effective agreement/modification for OASDI (old-age, survivors and disability insurance); a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered", + "decides": "section_218_agreement_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: returning member of the same divided system whom the State treats as having kept membership through the break, so the earlier 'no' vote stands (SL 30001.334 F.1), 2012: outside the agreement and a member of a qualified system.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: county clerk hired 1980, member of a qualified system, position reached only by a pre-1991 Medicare HI-only 418(v) modification (POMS SL 50001.570 B.3), 1995: just misses agreement coverage for OASDI.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: county clerk, not a member of a qualified system, whose services an HI-only modification reaches, 1993: services after July 1, 1991 by nonmembers 'are covered mandatorily for Social Security' (POMS SL 50001.570 B.4).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: city bus driver on a 410(k)(1) system, member of a qualified system, no agreement, 2000: 410(a)(7)(B) beats the member exclusion.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "industry": "covered transportation service under 410(k)" + }, + "expected": "covered", + "decides": "covered_transportation_service" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: city bus driver on a system that never meets 410(k), member of a qualified system, no agreement, 2000: just misses covered_transportation_service.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: temporary snow-removal worker a city hires for a declared blizzard, not a member of any system, no agreement, 2010: 410(a)(7)(F)(iii).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "assignment": "service to relieve the individual from unemployment; service in a hospital, home or other institution by a patient or inmate; or temporary service in case of fire, storm, snow, earthquake, flood or similar emergency" + }, + "expected": "noncovered", + "decides": "mandatory_rule_exclusions" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: state-prison inmate paid for laundry work, nonmember, no agreement, 2008: 410(a)(7)(F)(ii).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "assignment": "service to relieve the individual from unemployment; service in a hospital, home or other institution by a patient or inmate; or temporary service in case of fire, storm, snow, earthquake, flood or similar emergency" + }, + "expected": "noncovered", + "decides": "mandatory_rule_exclusions" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: worker in a county program employing people to relieve them from unemployment, nonmember, no agreement, 1993: 410(a)(7)(F)(i).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "assignment": "service to relieve the individual from unemployment; service in a hospital, home or other institution by a patient or inmate; or temporary service in case of fire, storm, snow, earthquake, flood or similar emergency" + }, + "expected": "noncovered", + "decides": "mandatory_rule_exclusions" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: seasonal park attendant hired each summer (temporary, but not for an emergency), nonmember, no agreement, 2015: just misses mandatory_rule_exclusions.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: county poll worker, nonmember, no agreement, 2020: 410(a)(7)(F)(iv) threshold; the election family decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "election_work": "election official or election worker" + }, + "expected": "deferred", + "decides": "mandatory_rule_election_worker", + "defers_to": [ + "election_work" + ] + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: county poll worker who is a member of a qualified system, no agreement, 2020: deferred too; the election family's outside_agreement_member decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "election_work": "election official or election worker" + }, + "expected": "deferred", + "decides": "mandatory_rule_election_worker", + "defers_to": [ + "election_work" + ] + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: school custodian who opens a school used as a polling place, nonmember, no agreement, 2020: not an election official or worker; just misses mandatory_rule_election_worker.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: justice of the peace who keeps fees collected from the public as sole pay (fee-basis public official, POMS SL 30001.357 D.1), nonmember, no agreement, 2000: 410(a)(7)(F)(v); the public office family decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "public_office_fee_basis": "position compensated solely on a fee basis, treated under 411(c)(2)(E) as a trade or business" + }, + "expected": "deferred", + "decides": "mandatory_rule_fee_basis_position", + "defers_to": [ + "self_employment_public_office" + ] + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: county recorder paid a salary from county funds that the county calls 'fees' (not a fee-basis official, POMS SL 30001.357 D), nonmember, no agreement, 2000: just misses mandatory_rule_fee_basis_position.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: part-time city cafeteria worker excluded by the agreement's part-time exclusion, ineligible for the full-time-only retirement system (POMS SL 50001.570 B.6 example), 2016.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Virgin Islands government clerk, nonmember, no agreement, 2015: 410(a)(7)(F) applies to 'a State (other than the District of Columbia, Guam, or American Samoa)', and 410(h) makes the Virgin Islands a State.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: member of a city plan that fails the IRS qualified-system standards (POMS SL 50001.501 B: 'An employee can be a member of a retirement system that does not constitute a qualified retirement system'), no agreement, 2010: the nonmember text is true; just misses qualified_system_member_without_agreement.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: County X road clerk, 2012, no agreement, eligible for no County X plan, who is still an inactive vested member of the qualified system of City Y, a city in another State, from a job he left there in 2008. 410(a)(7)(F) reaches service 'by an individual who is not a member of a retirement system of such State, political subdivision, or instrumentality', and 26 C.F.R. 31.3121(b)(7)-2(c)(2) judges membership entity by entity: County X maintains no system he belongs to and takes no part in City Y's, so the nonmember text is true and mandatory coverage applies.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Illinois teacher, member through this employment of a qualified teachers' retirement system that covers her position, no agreement, 2010.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: Puerto Rico municipal employee, member through this employment of a qualified Puerto Rico system that covers the position, outside Puerto Rico's agreement, 2012: a State by 410(h).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: District of Columbia employee hired 2005, nonmember of any U.S.-law retirement system other than FERS: excluded from this family by scope (410(a)(7)(F) names D.C. out), covered by 410(a)(7)(D); the residual here agrees in result.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of the District of Columbia" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED: employee of a federally recognized tribe's housing authority, 2015: a tribe is not a State or political subdivision; just misses the level text.", + "facts": { + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of a federally recognized tribe's housing authority (a tribe is not a State or political subdivision)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: Kansas county poll worker for the November 1977 election, paid 1978-01-15; the county's agreement modification excludes election workers paid less than the statutory amount. Pub. L. 95-216 section 353(g): the $100-a-year amount applies 'with respect to remuneration paid after December 31, 1977'.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than the statutory amount", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold_paid_after_1977" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: same poll worker, same 1977 service, paid 1977-12-20: the 1977 amendment does not reach the payment; the $50-a-quarter amount applies. Just misses the paid-after-1977 case.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than the statutory amount", + "remuneration_paid_date": "remuneration paid 1977-12-20" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: poll worker, 1977 service paid 1978-01-10, county agreement states its own lower amount ($25 a calendar quarter); the agreement amount controls (POMS SL 30001.357 C); just misses the statutory paid-after-1977 case on the agreement type.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: poll worker, 1972, county agreement excludes election workers paid less than an amount it states below $50 a quarter.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: election judge, 1970, paid 1970, agreement modification made on or after 1968-01-01 under 418(c)(8) excluding those paid less than the statutory $50 a quarter.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered by a section 218 agreement that excludes election workers paid less than the statutory amount" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: election clerk, 1974, county coverage group under an agreement that never took the 418(c)(8) exclusion: taxes from the first dollar (POMS SL 30001.357 C).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered by a section 218 agreement with no election worker exclusion" + }, + "expected": "covered", + "decides": "agreement_without_election_exclusion" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: poll worker, 1975, whose State excluded election workers as a class of part-time positions (418(c)(3)(A)(ii); POMS SL 30001.357 C, pre-1967 method): not covered by the agreement; just misses agreement_without_election_exclusion; 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "outside_agreement" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: Puerto Rico municipal poll worker, 1976, outside Puerto Rico's agreement: 410(a)(7) excludes (Puerto Rico a State by 410(h)).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered" + }, + "expected": "noncovered", + "decides": "outside_agreement" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: District of Columbia Board of Elections poll worker, 1976, not under any U.S. retirement system: 410(a)(7)(D) covers D.C. service, and the family's scope (418(b)(1) for agreements) leaves D.C. out; just misses outside_agreement on the level.", + "facts": { + "election_work": "election official or election worker", + "section_218_position": "not covered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: voting-machine technician employed by a private vendor on election day, 1976: not in the employ of a State or subdivision; just misses on the level.", + "facts": { + "election_work": "election official or election worker", + "section_218_position": "not covered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1968", + "worker": "INVENTED: county road clerk (no election work) outside any agreement, 1976: not election work, so this family's residual applies and the state/local family decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: poll worker, 1985, agreement states $50 a calendar quarter, below the $100-a-year statutory amount (POMS SL 30001.357 C example).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: poll worker, 1980, agreement excludes those paid less than the statutory amount ($100 a calendar year after Pub. L. 95-216).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: special-election clerk, service 1978-01-05, paid 1978-01-31, statutory-threshold agreement: the annual amount; this row's first day.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: election clerk, 1982, agreement with no election exclusion: first dollar.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "agreement_without_election_exclusion" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: county poll worker, nonmember, no agreement, 1989: mandatory coverage starts only for service after 1991-07-01, so 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member of any retirement system" + }, + "expected": "noncovered", + "decides": "outside_agreement" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: Guam election-commission worker, 1980: outside the family's scope (418(b)(1); 410(a)(7)(C)); just misses outside_agreement on the level.", + "facts": { + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: County election clerk who has worked there since 1984 (grandfathered by 410(p)(3)), member of the county retirement system; in 1988 the State obtained a 418(v) modification extending only Medicare HI to the county's grandfathered employees, with no election-worker exclusion. 418(n)(1),(3) and 410(p)(1): the modification extends only title XVIII and sections 426, 426-1 and leaves 410(a)(7) excluding the service from OASDI. The agreement texts now say 'for OASDI' and exclude HI-only modifications, so he meets only the 'not covered for OASDI' text: noncovered.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "noncovered", + "decides": "outside_agreement" + }, + { + "rule_id": "election_work_1978", + "worker": "INVENTED: Year-round county election-office clerk employed there since 1984 (performing substantial and regular service before April 1, 1986, so 410(p)(3) grandfathers him); in 1987 the State obtained a 418(v) Medicare HI-only modification for the county's grandfathered employees that takes the 418(c)(8) election exclusion (418(n)(4) applies the rest of section 418); paid $9,000 in 1990. 418(n)(1),(3) and 410(p)(1) leave 410(a)(7) excluding the service from OASDI; the statutory-threshold text now excludes HI-only modifications, so he meets only the 'not covered for OASDI' text: noncovered.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "noncovered", + "decides": "outside_agreement" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: poll worker, 1993, not a member of a qualified system; agreement states a lower amount ($100 a year). Covered at the agreement amount or, by mandatory coverage of optionally excluded service, the statutory annual amount (POMS SL 30001.357 NOTE).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: poll worker, 1993, member of a qualified system; lower-amount agreement: the agreement's amount only; just misses the nonmember case on membership.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: poll worker, 1993, statutory-threshold agreement (418(c)(8)); membership does not change the amount.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: election clerk, 1993, agreement with no election exclusion, member of a qualified system: first dollar.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered", + "decides": "agreement_without_election_exclusion" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: county poll worker, 1993, nonmember, no agreement: mandatory coverage above the 410(a)(7)(F)(iv) annual amount.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: county poll worker, 1993, member only of a plan that fails the IRS qualified-system standards (POMS SL 50001.501 B): the nonmember text holds; just misses outside_agreement_member.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: county election clerk, 1993, member of a qualified system, no agreement: 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Virgin Islands election-system poll worker, 1993, nonmember, no agreement: 410(a)(7)(F) reaches 'a State (other than the District of Columbia, Guam, or American Samoa)'; 410(h) makes the Virgin Islands a State.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: American Samoa government poll worker, 1993: outside the family's scope (418(b)(1); 410(a)(7)(F) names American Samoa out); just misses on the level.", + "facts": { + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of the Government of American Samoa" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: county building custodian (no election work), 1993, nonmember, no agreement: the state/local family decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "election_work": "no election work: county building custodian" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: County election clerk employed since 1984 (410(p)(3) grandfathered), member of the county's qualified retirement system; the county's only section 218 instrument is a pre-1991 Medicare HI-only 418(v)/(n) modification with no election exclusion (POMS SL 50001.570 B.3: it 'continues after July 1, 1991'); service 1993. 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding him from OASDI, and a member is outside 410(a)(7)(F). The agreement texts now exclude HI-only modifications, so he meets the 'not covered for OASDI' text: noncovered.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED: Same county, a year-round election-office clerk employed there since 1984 who is not a member of any qualified system of the county; only the pre-1991 HI-only modification reaches the position; service 1993. 410(a)(7)(F) lifts the 410(a)(7) exclusion for a nonmember whatever an HI-only modification says (POMS SL 50001.570 B.4 states the same rule for HI-only agreements executed after July 1, 1991: services by nonmembers 'are covered mandatorily for Social Security'), so 410(a)(7)(F)(iv) applies: covered only at or above the statutory annual amount (outside_agreement_nonmember).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: poll worker, 2020, not a member of a qualified system; agreement states a lower amount ($100 a year). Covered at the agreement amount or, by mandatory coverage of optionally excluded service, the statutory annual amount (POMS SL 30001.357 NOTE).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: poll worker, 2020, member of a qualified system; lower-amount agreement: the agreement's amount only; just misses the nonmember case on membership.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: poll worker, 2020, statutory-threshold agreement (418(c)(8)); membership does not change the amount.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_statutory_threshold" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: election clerk, 2020, agreement with no election exclusion, member of a qualified system: first dollar.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement with no election worker exclusion; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered", + "decides": "agreement_without_election_exclusion" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: county poll worker, 2020, nonmember, no agreement: mandatory coverage above the 410(a)(7)(F)(iv) annual amount.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: county poll worker, 2020, member only of a plan that fails the IRS qualified-system standards (POMS SL 50001.501 B): the nonmember text holds; just misses outside_agreement_member.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: county election clerk, 2020, member of a qualified system, no agreement: 410(a)(7) excludes.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Virgin Islands election-system poll worker, 2020, nonmember, no agreement: 410(a)(7)(F) reaches 'a State (other than the District of Columbia, Guam, or American Samoa)'; 410(h) makes the Virgin Islands a State.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: American Samoa government poll worker, 2020: outside the family's scope (418(b)(1); 410(a)(7)(F) names American Samoa out); just misses on the level.", + "facts": { + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "government_level": "employee of the Government of American Samoa" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: county building custodian (no election work), 2020, nonmember, no agreement: the state/local family decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "election_work": "no election work: county building custodian" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: County election clerk employed since 1984 (410(p)(3) grandfathered), member of the county's qualified retirement system; the county's only section 218 instrument is a pre-1991 Medicare HI-only 418(v)/(n) modification with no election exclusion (POMS SL 50001.570 B.3: it 'continues after July 1, 1991'); service 2020. 418(n)(3) and 410(p)(1) leave 410(a)(7) excluding him from OASDI, and a member is outside 410(a)(7)(F). The agreement texts now exclude HI-only modifications, so he meets the 'not covered for OASDI' text: noncovered.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: Same county, a year-round election-office clerk employed there since 1984 who is not a member of any qualified system of the county; only the pre-1991 HI-only modification reaches the position; service 2020. 410(a)(7)(F) lifts the 410(a)(7) exclusion for a nonmember whatever an HI-only modification says (POMS SL 50001.570 B.4 states the same rule for HI-only agreements executed after July 1, 1991: services by nonmembers 'are covered mandatorily for Social Security'), so 410(a)(7)(F)(iv) applies: covered only at or above the statutory annual amount (outside_agreement_nonmember).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "state_local_territories_history_open", + "worker": "INVENTED: District of Columbia government clerk under the Civil Service Retirement System, 1975 (410(a)(7)(D) does not lift the exclusion); the row is open and refuses.", + "facts": { + "government_level": "District of Columbia government employee", + "federal_retirement_system": "covered by the Civil Service Retirement System" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "state_local_territories_history_open", + "worker": "INVENTED: District of Columbia employee hired 1990, not under any U.S.-law retirement system other than FERS (410(a)(7)(D); POMS RS 01901.300 new hires after 1987-09-30); verified subcase, but the row still refuses.", + "facts": { + "government_level": "District of Columbia government employee", + "federal_retirement_system": "not covered by a retirement system established by a law of the United States other than FERS" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "state_local_territories_history_open", + "worker": "INVENTED: Government of Guam employee classified temporary, not under a Guam-law retirement system, 1980 (410(a)(7)(E)): refuses.", + "facts": { + "government_level": "Government of Guam employee", + "public_retirement_system_participation": "not covered by a retirement system established by a law of Guam" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "state_local_territories_history_open", + "worker": "INVENTED: Government of American Samoa clerk, 1990 (410(a)(7)(C)): refuses.", + "facts": { + "government_level": "Government of American Samoa employee" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "state_local_territories_history_open", + "worker": "INVENTED: CNMI government employee, 2015 (POMS RS 01901.320 general coverage from 2012-10-01): the CNMI is not in 410(h); the row lists it among unverified histories and refuses.", + "facts": { + "government_level": "Commonwealth of the Northern Mariana Islands government employee" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: elected council member of an invented federally recognized tribe, 1995, no section 218A agreement (none could exist before 2018-09-20): POMS RS 01901.700 C.1 on Revenue Ruling 59-354.", + "facts": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe" + }, + "expected": "noncovered", + "decides": "federally_recognized_council_member" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: council member of an invented federally recognized tribe, 2010-2017 service; the tribe paid FICA-equivalent amounts timely in good faith, got no refund, and its 2019 section 218A agreement names 2010-2018 for retroactive coverage (418a(c)(2); POMS C.2.b).", + "facts": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "a later section 418a agreement names the period for retroactive coverage", + "historical_fica_treatment": "FICA-equivalent taxes were timely paid in good faith and not refunded" + }, + "expected": "covered", + "decides": "later_418a_retroactive_coverage" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: same council member, but the tribe obtained a refund of the 2012 FICA-equivalent payments: 418a(c)(2) requires amounts 'not subsequently refunded'; just misses the retroactive case.", + "facts": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "a later section 418a agreement names the period for retroactive coverage" + }, + "expected": "noncovered", + "decides": "federally_recognized_council_member" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: council member, 2014, FICA-equivalent paid and not refunded, but the tribe's 2019 agreement requests no retroactive period: 418a(c)(2) applies only 'At the request of the Indian tribe at the time of the agreement'; just misses the retroactive case.", + "facts": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "historical_fica_treatment": "FICA-equivalent taxes were timely paid in good faith and not refunded" + }, + "expected": "noncovered", + "decides": "federally_recognized_council_member" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: council member of a state-recognized tribe that is not federally recognized, 2000: POMS RS 01901.700 F covers all its services, council members included; just misses on recognition.", + "facts": { + "tribal_council_service": "service as a member of an Indian tribal council, in that capacity, for the tribal government" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: administrative assistant to a federally recognized tribe's council, 2005: council staff are in employment (POMS C.1); just misses on council-member capacity.", + "facts": { + "tribal_federal_recognition": "federally recognized tribe" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "tribal_council_service_1968", + "worker": "INVENTED: council member who also manages the tribe's casino, 2010; this record is the casino-manager service: a separate employee role (POMS C.1: tribal business enterprise employees are covered).", + "facts": { + "tribal_federal_recognition": "federally recognized tribe" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: council member of an invented federally recognized tribe whose section 218A agreement is effective 2019-01-01; service 2021.", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "council-capacity services performed on or after the effective date of an effective section 418a agreement" + }, + "expected": "covered", + "decides": "section_418a_agreement_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: council member, service November 2018 (after 2018-09-20), agreement effective 2019-04-01; the tribe asked at execution for the earlier period; FICA-equivalent paid timely in good faith, not refunded (418a(c)(2)).", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "council-capacity services before the agreement's effective date that the tribe, at the time of the agreement, asked the agreement to include", + "historical_fica_treatment": "FICA-equivalent amounts were timely paid in good faith and not subsequently refunded" + }, + "expected": "covered", + "decides": "section_418a_retroactive_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: council member of a federally recognized tribe with no agreement, 2022: 410(a)(22).", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "council-capacity services not included under an effective section 418a agreement" + }, + "expected": "noncovered", + "decides": "no_section_418a_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: council member, service March 2019, agreement executed in March 2019 and effective 2019-04-01, no retroactive request: before the effective date (418a(c)(1)); just misses section_418a_agreement_inclusion.", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "council-capacity services not included under an effective section 418a agreement" + }, + "expected": "noncovered", + "decides": "no_section_418a_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: council member, service December 2018; the tribe asked, at execution of its agreement effective 2019-02-01, for retroactive coverage of that service, but the IRS refunded the FICA-equivalent amounts: just misses section_418a_retroactive_inclusion on the refund; the services are not included.", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": [ + "council-capacity services before the agreement's effective date that the tribe, at the time of the agreement, asked the agreement to include", + "council-capacity services not included under an effective section 418a agreement" + ] + }, + "expected": "noncovered", + "decides": "no_section_418a_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: Council member, service November 2018 to February 2019; the tribe's agreement, executed February 2019 and effective 2019-03-01, requests no retroactive period; in 2022 the tribe writes to SSA asking that the agreement also include the November 2018 to February 2019 services, for which FICA-equivalent amounts were timely paid in good faith and not refunded. 418a(c)(2) allows earlier services only 'At the request of the Indian tribe at the time of the agreement', and POMS RS 01901.700 C.2 says the agreement 'cannot be modified or terminated' and covers the period 'the tribe specifies on the agreement'. The retroactive text now requires a request at the time of the agreement, which is false of the 2022 request: just misses section_418a_retroactive_inclusion; noncovered.", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": [ + "council-capacity services not included under an effective section 418a agreement" + ], + "historical_fica_treatment": "FICA-equivalent amounts were timely paid in good faith and not subsequently refunded" + }, + "expected": "noncovered", + "decides": "no_section_418a_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: elected head (chairperson) of a federally recognized tribe's council, no agreement, 2020: 418a(b)(1) defines 'member' to include 'the head of the tribal council'.", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_federal_recognition": "federally recognized tribe", + "tribal_coverage_agreement": "council-capacity services not included under an effective section 418a agreement" + }, + "expected": "noncovered", + "decides": "no_section_418a_inclusion" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: council member of a tribe that is not federally recognized, 2020: 418a(b)(2) limits a tribal council to a federally recognized tribe and POMS RS 01901.700 F covers its council members; just misses no_section_418a_inclusion on recognition.", + "facts": { + "tribal_council_service": "service as a member or the head of an Indian tribal council, in that capacity, for the tribal government", + "tribal_coverage_agreement": "council-capacity services not included under an effective section 418a agreement" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "tribal_council_service_2018_0920", + "worker": "INVENTED: tax collector employed by a federally recognized tribe's council, 2020: not a council member (POMS C.1).", + "facts": { + "tribal_federal_recognition": "federally recognized tribe" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED: county poll worker, 2020, no agreement, eligible for no county plan, who is an inactive vested member of the qualified system of a city in another State from a job he left in 2010. 410(a)(7)(F) asks about membership in a retirement system 'of such State, political subdivision, or instrumentality', the county: he is a nonmember, so 410(a)(7)(F)(iv) applies. Just misses outside_agreement_member on the employer link.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "election_work": "election official or election worker", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Ana, a nurse hired in 1962 by a private 501(c)(3) hospital exempt under 501(a), which filed Form SS-15 in 1966 Q2 effective that quarter with no 3121(k)(1)(E) division; she signed the Form SS-15a. Service 1970, $3,000 a quarter. Reach: NPO503 covers the signers (C.1).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Ben, hired 1965 by the same hospital, did not sign the 1966 Q2 Form SS-15a; the hospital filed a supplemental list naming him in 1967 Q3 (within 24 months after the filing quarter). Service 1970. Reach: 1958 (k)(1) note, covered from the first day of 1967 Q3.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Cara works for a 501(c)(3) college that divided its employees under 3121(k)(1)(E) into a State-retirement-system group and a non-system group and filed a certificate for the non-system group in 1969 Q1. She moved from the system group into the non-system group in 1972. Service 1973. Reach: 1958 (a)(8)(B) note (joined the group after the filing quarter).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Dev, hired 1970-03-01 by a 501(c)(3) orphanage whose certificate was filed 1970-02-10 effective 1970-04-01 (the quarter after filing, C.3.b). Service 1970 Q2-Q4. Reach: hired after the filing (NPO505, C.4), covered from the effective date.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Eli, hired 1964 by the 1966 Q2-certificate hospital, did not sign; a supplemental list naming him was filed in 1967 Q3. Service in 1967 Q1-Q2 only. Just misses effective_waiver_concurring_employee: the supplemental list reaches only service from the first day of its own quarter (1958 (k)(1) note).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Dev's co-worker Fay, hired 1970-03-01 at the orphanage (certificate filed 1970-02-10, effective 1970-04-01); service 1970-03-01 to 1970-03-31 only. Just misses case 1: the service falls before the certificate's effective date.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Gus, at Cara's college, stays in the State-retirement-system group, for which no certificate was ever filed. Service 1973. Just misses case 1: the 1958 (a)(8)(B) note keeps the exclusion for a 3121(k)(1)(E) group with no certificate in effect.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Hana, clerk at a private 501(c)(3) college that never filed but paid FICA taxes 1973 Q3-1975 Q4, obtained no refund, and stopped paying after 1975 Q4 (before October 19, 1976): a certificate deemed filed under 3121(k)(4). Her service 1976 Q1-1977 Q2. She filed a 312(c) request on 1979-03-01 with full payment of her taxes. Reach: Pub. L. 95-216 section 312(c) note.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + ], + "historical_fica_treatment": "the employee filed a request under Pub. L. 95-216 section 312(c) on or before April 15, 1980, with full payment of the employee taxes (or an installment arrangement under 3121(k)(8))" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_section_312c_request" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Ivo, Hana's colleague, same service and organization, filed his 312(c) request on 1980-06-01, after April 15, 1980. Just misses the 312(c) case; 3121(k)(4)(C) made the deemed certificate inapplicable to his service (the 312(c) note; POMS RS 01901.540 D.8), so it is not employment.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + ], + "historical_fica_treatment": "the employee filed a request under Pub. L. 95-216 section 312(c) on 1980-06-01, after April 15, 1980" + }, + "expected": "noncovered", + "decides": "deemed_waiver_k4c_period" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Jo, at Hana's college, worked only 1977 Q3-Q4 and filed a 312(c) request anyway. Just misses the 312(c) case: the note reaches only service before July 1, 1977; the deemed certificate covers her (D.7).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)", + "historical_fica_treatment": "the employee filed a request under Pub. L. 95-216 section 312(c) on or before April 15, 1980, with full payment of the employee taxes (or an installment arrangement under 3121(k)(8))" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_all_employees" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Kai, at Hana's college, service 1976 Q1-1977 Q2, filed no 312(c) request. The employer stopped paying before 1976-10-19, so 3121(k)(4)(C) made the deemed certificate inapplicable to his service before 1977-07-01 (the 312(c) note; POMS RS 01901.540 D.8): not employment, and he made no 312(c) request.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + ] + }, + "expected": "noncovered", + "decides": "deemed_waiver_k4c_period" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Lena, at a 501(c)(3) museum that paid FICA taxes from 1973 Q3 through 1977 without filing and without refund (it never stopped paying). Service 1976. Just misses the K4C case: D.8's forgiveness reaches only employers that stopped paying before 10/19/76.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_all_employees" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Max, at Hana's college, worked only in 1975 Q3-Q4, quarters for which the college paid the taxes. Just misses the K4C case: the service is not after the last paid quarter.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_all_employees" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Nia, hired 1975 by a 501(c)(3) settlement house that never filed a certificate but paid FICA taxes every quarter from 1974 Q1 on, with no refund. Service 1976, $1,200 a quarter. Reach: D.7 deemed waiver covering all employees, effective from 1974 Q1 (C.2).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_all_employees" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Omar, at a 501(c)(3) clinic that paid FICA taxes 1974 Q1-1975 Q4, obtained a refund in 1976-05 (before 9/9/76) and never filed an actual certificate. Service 1975. Just misses the deemed case (refund before 9/9/76; D.7).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Pia, at Nia's settlement house, worked only in 1973 Q2, before the first quarter (1974 Q1) for which the taxes were paid. Just misses the deemed case (C.2 effective date).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Quin, at a new charity that paid FICA taxes 1975 Q1-Q4 only while waiting for its IRS 501(c)(3) ruling, then stopped; it never filed. Service 1975. Just misses the deemed case: D.8 says such payments do not constitute constructive filing.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Rosa, hired 1973-06-01 by a 501(c)(3) school whose certificate was filed 1975-08-15 (Q3) effective 1972-01-01 (C.3.b; 14 quarters before the filing quarter); she was still employed at the filing and never signed the Form SS-15a or any supplemental list. Service 1974. Reach of the open case (C.4 v. NPO505/NPO506).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "refuses", + "decides": "waiver_retroactive_period_hire_unlisted" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Sam, hired 1975-09-01 by Rosa's school, after the 1975-08-15 filing. Service 1976. Just misses the open case: hired after the filing, covered on every source (NPO505, C.4).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Tess, hired 1971-06-01 by Rosa's school (before the 1972-01-01 effective date), employed at the filing, never signed. Service 1974. Just misses the open case: hired before the effective date.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Uma, hired 1960 by a 501(c)(3) library whose certificate was filed 1969-05-10 effective 1969-04-01 (quarter of filing); she declined to sign and no supplemental list names her. Service 1972. Reach: NPO506.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Vic, hired by Uma's library on 1969-05-11, the day after the filing. Service 1972. Just misses the nonconcurring case: hired after the filing.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Wren, caseworker at a 501(c)(3) church-affiliated charity that never filed a certificate and never paid FICA taxes. Service 1970. Reach: NPO508 d.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Xan, signed the 1955 Form SS-15a of a 501(c)(3) YMCA; the YMCA filed a termination in 1968 that took effect 1970-06-30 after the 24-month wait (C.5). Service 1971. Reach: the certificate is no longer in effect.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Yael, Xan's co-signer at the YMCA, service 1969 only, before the termination took effect. Just misses no_effective_waiver.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Zed, baker at a for-profit bakery, 1972. The nonprofit family does not reach him; residual.", + "facts": { + "nonprofit_organization": "employer is a for-profit business, not exempt from income tax" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Abe, at an organization described in 501(c)(3) whose 501(a) exemption the IRS revoked in 1970 (so it is not exempt). Service 1971. Just misses the nonprofit text, which (like the Pub. L. 94-563 section 2 note, 'an organization described in section 501(c)(3) ... which is exempt from income tax under section 501(a)') requires 501(a) exemption; the 501(a) remuneration test does not reach a non-exempt employer. Former 410(a)(8)(B)'s own text is not captured.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) whose 501(a) exemption was revoked before the service, so it is not exempt" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Bea, registrar at a 501(c)(3) museum that paid FICA taxes 1973 Q1-1975 Q4 without filing, obtained a refund in 1976-03 (before 9/9/76), and filed a certificate with a list by 1977-04-17 (D.7; the 180-day (k)(5)(B) deadline), which 3121(k)(5) deems filed; premise: its period begins 1976 Q2. Her 1974-1975 service falls before that period; its taxes were paid and refunded before 9/9/76; premise: it would be employment under a valid certificate effective as 3121(k)(5)(B) provides, with her signature on the list ((k)(5)(B) text uncaptured). She filed a section 3 request on 1979-10-01 with full repayment of her refunded taxes. Pub. L. 94-563 section 3 (as amended by 95-216 section 312(e); kept in force by 98-21 section 102(c)) deems the remuneration wages; 'would constitute employment' keeps the $50 quarterly test. No case carries section 3.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "certificate deemed filed under 3121(k)(5), where the service falls before the period for which that certificate is effective; the taxes paid on its remuneration were refunded or credited before September 9, 1976, otherwise than through a refund or credit that a valid certificate in effect would have allowed; and the service would be employment if the organization had actually filed a valid certificate effective as 3121(k)(5)(B) provides, with the employee's signature on the accompanying list" + ], + "historical_fica_treatment": "the employee filed a request under Pub. L. 94-563 section 3 on or before April 15, 1980, with full repayment of the employee taxes so refunded or credited (or an installment arrangement under 3121(k)(8))" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_k5_request" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Cy, Bea's colleague, same 1974-1975 service and refund, filed no section 3 request. Neighbour of the section 3 case: the service stays excluded.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "certificate deemed filed under 3121(k)(5), where the service falls before the period for which that certificate is effective; the taxes paid on its remuneration were refunded or credited before September 9, 1976, otherwise than through a refund or credit that a valid certificate in effect would have allowed; and the service would be employment if the organization had actually filed a valid certificate effective as 3121(k)(5)(B) provides, with the employee's signature on the accompanying list" + ] + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Dot, part-time aide at a 501(c)(4) civic league exempt under 501(a), paid $40 in 1971 Q2 and nothing else that quarter. Former 410(a)(10)(A) (3121(b)(10)(A) before Pub. L. 95-216 section 356(c)) excludes service for any 501(a) organization in a quarter with less than $50; no case carries it, so she falls to the covered residual.", + "facts": { + "nonprofit_organization": [ + "employer is a 501(c)(4) civic league exempt under 501(a), not described in 501(c)(3)", + "employer is an organization exempt from income tax under 501(a), other than one described in 401(a) or in 501(c)(3)" + ] + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Ed, hired 1960 by a 501(c)(3) hospital whose certificate was filed 1968 Q1; he did not sign the Form SS-15a. The hospital filed a supplemental list naming him in 1971 Q2, more than 24 months after 1968 Q1, so not a permitted amendment (1958 (k)(1) note; C.6 NOTE). Service 1972. The law leaves him excluded; the case-1 text, which states no 24-month limit, covers him, and the nonconcurring text is false because a list names him.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Flo, hired 1970-03 by a 501(c)(3) agency whose certificate was filed 1974-08-20 (Q3) effective 1972-01-01; she left 1973-12-31, before the filing, so she could not sign. The agency paid FICA taxes on her 1972-1973 pay before the due date of its 1974 Q2 return; she filed a section 105(b) request in 1976. Pub. L. 86-778 section 105(b) (as amended 1965) deems that remuneration wages; case 6 calls her excluded on every source. M-6.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": [ + "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed" + ], + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "expected": "covered_above_threshold", + "decides": "section_105b_departed_employee_request" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Gil, hired 1972-06 by Flo's agency (after the 1972-01-01 effective date), left 1973-12-31 before the 1974-08-20 filing; taxes paid on time; 105(b) request in 1976. Covered on either reading of the open case (C.4 covers him; on the request-date reading 105(b) does). The registry refuses. M-6.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": [ + "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed" + ], + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "expected": "covered_above_threshold", + "decides": "section_105b_departed_employee_request" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Hal, Flo's co-worker with the same history, filed no 105(b) request. Neighbour: excluded.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Iris signed the Form SS-15a of a 501(c)(3) hospital's 1975 certificate. Service 1980, $9,000. Reach.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Jon signed the 1970 Form SS-15a of a 501(c)(3) college that filed a termination in 1981-06 to take effect 1983-06-30. Pub. L. 98-21 section 102(d) bars termination on or after March 31, 1983, so no termination took effect. Service 1983 Q3. Reach.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Kim signed the 1970 Form SS-15a of a 501(c)(3) college whose termination (filed 1980-12) took effect 1982-12-31, before March 31, 1983. Service 1983 Q2. Just misses case 1 (C.5; section 102(d) does not reach it).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Lou, hired 1981 by Iris's hospital, after its certificate was filed. Service 1981-1983. Reach (C.4, NPO505).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Mae, at a 501(c)(3) college that has paid FICA taxes since 1974 Q1 without filing and never sought a refund (deemed certificate). Service 1979. Reach (D.7, C.2).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_all_employees" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Ned, employed since 1972 at a 501(c)(3) clinic that obtained a refund before 9/9/76 and then filed an actual certificate with a list by 1978-03-31 (D.7, D.8); premise: its period begins 1977-01-01. He chose not to be listed. Service 1979. Just misses the deemed case (refund before 9/9/76).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Ona, at a 501(c)(3) clinic that obtained a refund before 9/9/76 and filed no certificate by 1978-03-31. Service 1979. Just misses the deemed case.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Pat, hired 1980-05 by a 501(c)(3) school whose certificate was filed 1982-04-20 effective 1979-01-01; employed at the filing, never signed. Service 1981. Reach of the open case.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired after the certificate's effective date and on or before its filing date (a certificate effective before it was filed, RS 01901.540 C.3.b), and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "refuses", + "decides": "waiver_retroactive_period_hire_unlisted" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Quy, hired 1982-07 by Pat's school, after the filing. Service 1982-1983. Just misses the open case.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Rae, hired 1975 by a 501(c)(3) library whose certificate was filed 1979-08 effective 1979-07-01; she did not sign and is on no supplemental list. Service 1980. Reach.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Sol, Rae's co-worker, named on a supplemental list filed 1980 Q2 (within 24 months). Service 1980 Q3-1983. Just misses the nonconcurring case.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Tia, at a 501(c)(3) food bank that never filed and never paid FICA taxes. Service 1981. Reach.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Ugo, at a 501(c)(3) college with 3121(k)(1)(E) groups and a 1978 Q1 certificate for the non-system group; he moved into that group in 1980. Service 1981. Just misses no_effective_waiver.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "listed on the Form SS-15a filed with the certificate; listed on a supplemental list filed before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed, for service on or after the first day of the calendar quarter in which that list was filed; hired after the certificate was filed; or, after the calendar quarter in which the certificate was filed for a 3121(k)(1)(E) group, became a member of that group" + }, + "expected": "covered_above_threshold", + "decides": "effective_waiver_concurring_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Val, mechanic at a for-profit garage, 1981. Residual.", + "facts": { + "nonprofit_organization": "employer is a for-profit business, not exempt from income tax" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Wes, part-time clerk at a 501(c)(6) chamber of commerce exempt under 501(a), paid $80 in 1980. 409(p) (now 409(a)(14)) and 3121(a)(16) exclude remuneration under $100 a year from a 501(a) organization; no case carries it for a non-501(c)(3) employer.", + "facts": { + "nonprofit_organization": [ + "employer is a 501(c)(6) chamber of commerce exempt under 501(a), not described in 501(c)(3)", + "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + ] + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Xia, hired 1975 by a 501(c)(3) hospital whose certificate was filed 1978 Q1; not on the Form SS-15a; named on a supplemental list filed 1981 Q1, after the 24th month following 1978 Q1. Service 1982. Law: excluded; registry: case 1.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Yuri, hired 1978 by a 501(c)(3) agency whose certificate was filed 1983-02-15 effective 1980-01-01; he left 1982-06-30, before the filing. The agency paid FICA taxes on his 1980-1982 pay on time; he filed a section 105(b) request in 1983-09. The row has no historical_fica_treatment fact. M-6.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": [ + "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed" + ], + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "expected": "covered_above_threshold", + "decides": "section_105b_departed_employee_request" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Zia, a federal employee who in 1990 works for a private 501(c)(3) research institute and is required by law to stay in the Civil Service Retirement System for that service. Reach: Pub. L. 98-369 section 2601(e).", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "federal_retirement_system": "employee required by law to be subject to the Civil Service Retirement System for this service" + }, + "expected": "deferred", + "decides": "csrs_required_nonprofit_employee", + "defers_to": [ + "federal_retirement_service" + ] + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Ari, same CSRS requirement, but the employer is a 501(c)(6) trade association. Just misses: 2601(e) reaches only 501(c)(3) employers; mandatory coverage with the $100 test applies.", + "facts": { + "nonprofit_organization": "501(c)(6) business league", + "federal_retirement_system": "employee required by law to be subject to the Civil Service Retirement System for this service" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Bo, 501(c)(3) institute employee in FERS (chapter 84), not CSRS, 1995. Just misses: 2601(e) names subchapter III of chapter 83 only.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "federal_retirement_system": "covered by the Federal Employees' Retirement System (chapter 84 of title 5), not CSRS" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Cal, ordained minister employed by a non-electing 501(c)(3) church to preach, 1995. Reach: 410(a)(8)(A).", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "ministerial_service": "service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, or by a member of a religious order in the exercise of duties required by such order while no election of coverage under section 3121(r) is in effect for the order or for the autonomous subdivision to which the member belongs" + }, + "expected": "deferred", + "decides": "ministry_or_order_duties_outside_employment", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Sister Di, vow-of-poverty member performing order duties for an order with a 3121(r) election in effect since 1975. Service 1990. Just misses the ministry case: 410(a)(8)(A) does not apply under an election.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "ministerial_service": "member of a religious order in the exercise of duties required by the order while a 3121(r) election is in effect for the order" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Eve, ordained minister employed in her ministry by a church with a 3121(w) election in effect, 1992. Meets the ministry and the electing-church cases; the ministry case ranks first.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "ministerial_service": "service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, or by a member of a religious order in the exercise of duties required by such order while no election of coverage under section 3121(r) is in effect for the order or for the autonomous subdivision to which the member belongs", + "church_employee_service": "service performed in the employ of a church or qualified church-controlled organization that has in effect an election under section 3121(w), outside any unrelated trade or business (within the meaning of section 513(a))" + }, + "expected": "deferred", + "decides": "ministry_or_order_duties_outside_employment", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Finn, lay secretary of a church with a 3121(w) election in effect, 1992. Reach: 410(a)(8)(B) takes the service out of employment.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "church_employee_service": "service performed in the employ of a church or qualified church-controlled organization that has in effect an election under section 3121(w), outside any unrelated trade or business (within the meaning of section 513(a))" + }, + "expected": "covered", + "decides": "electing_church_service_outside_employment" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Gia, clerk in a bookstore open to the public that Finn's church runs as an unrelated trade or business (513(a)), 1992. Just misses: 410(a)(8)(B) excepts unrelated-business service.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "church_employee_service": "service in an unrelated trade or business (section 513(a)) of a church with a 3121(w) election in effect" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Hu, lay secretary of a church that revoked its 3121(w) election in 1990 under the regulations. Service 1995. Just misses the electing-church case.", + "facts": { + "nonprofit_organization": "501(c)(3) organization", + "church_employee_service": "service for a church whose 3121(w) election was revoked before the service" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Ivy, nurse at a private 501(c)(3) hospital, 2000. Residual: mandatory coverage with the 409(a)(14) test.", + "facts": { + "nonprofit_organization": "501(c)(3) organization" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Jay, organizer at a 501(c)(4) civic league exempt under 501(a), 2005. Residual: 409(a)(14) and 3121(a)(16) reach any 501(a) organization.", + "facts": { + "nonprofit_organization": "501(c)(4) civic league exempt under 501(a)" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Kit, cashier at a for-profit grocery, 2010, paid $80 by it that year. 409(a)(14) and 3121(a)(16) reach only remuneration from organizations exempt under 501(a) (or 521); this family excludes nothing, as the 1968-1983 residuals say for non-exempt employers. The residual applies the 501(a) $100 test to him.", + "facts": { + "nonprofit_organization": [ + "employer is a for-profit business, not exempt from income tax", + "employer is not an organization exempt from income tax under section 501 or under section 521" + ] + }, + "expected": "covered", + "decides": "employer_not_exempt_organization" + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Lia, lay teacher at a church elementary school (a 'church' under 3121(w)(3)(A)) that elected under 3121(w) in 1984-10, which applies to service after 1983-12-31 (3121(w)(2)); her taxable year runs 1983-07-01 to 1984-06-30. Service 1984-01 to 1984-06. Reach: section 2603(e).", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Lia's service 1983-07 to 1983-12 in the same fiscal year. Just misses: the election reaches only service after 1983-12-31.", + "facts": { + "church_employee_service": "service in 1983 for a church whose timely 3121(w) election applies only to service after December 31, 1983", + "services_performed_date": "before 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "nonprofit_service" + ] + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Mo, fiscal year 1983-07-01 to 1984-06-30, lay secretary of a church that never elected. Service 1984-02. Just misses: no election; the nonprofit family decides (mandatory coverage).", + "facts": { + "church_employee_service": "service for a church that never made a 3121(w) election", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "nonprofit_service" + ] + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Nell, fiscal year 1983-10-01 to 1984-09-30, clerk in an electing church's thrift shop run as an unrelated trade or business. Service 1984-02. Reach.", + "facts": { + "church_employee_service": "unrelated trade or business", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-10-01" + }, + "expected": "covered", + "decides": "unrelated_trade_or_business" + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Nell's thrift-shop service 1983-11. Just misses: before 1984-01-01.", + "facts": { + "church_employee_service": "unrelated trade or business", + "services_performed_date": "before 1984-01-01", + "taxable_year_start": "1983-10-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "nonprofit_service" + ] + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Oz, calendar-year church secretary, 1980. Residual: no 3121(w) election existed before 1984.", + "facts": { + "church_employee_service": "service for a church", + "services_performed_date": "before 1984-01-01", + "taxable_year_start": "1980-01-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "nonprofit_service" + ] + }, + { + "rule_id": "electing_church_1968_1983", + "worker": "INVENTED: Rev. Pru, fiscal year 1983-07-01 to 1984-06-30, minister of an electing church in her ministry. Service 1984-03. Residual: outside ministry fails; the nonprofit and clergy families decide.", + "facts": { + "church_employee_service": "ministry for an electing church", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "nonprofit_service" + ] + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Ray, lay secretary of a church that elected in 1984-10 (in time, existing on 9/30/84). Calendar year 1984, $6,000. Reach.", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "taxable_year_start": "1984-01-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Sue, nurse at a church-controlled hospital that sells services to the public and gets over 25% of its support from patient receipts, so not a qualified church-controlled organization (3121(w)(3)(B)). 1985. Just misses; other families (mandatory nonprofit coverage).", + "facts": { + "church_employee_service": "service for a church-controlled hospital that is not a qualified church-controlled organization under 3121(w)(3)(B)", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Rev. Tom, minister of Ray's church in his ministry, 1985. Just misses (ministry); the clergy family decides.", + "facts": { + "church_employee_service": "ministry for an electing church", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Uri, cook in a restaurant Ray's church runs as an unrelated trade or business, 1984. Reach.", + "facts": { + "church_employee_service": "unrelated trade or business", + "taxable_year_start": "1984-01-01" + }, + "expected": "covered", + "decides": "unrelated_trade_or_business" + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Vera, cook in Ray's church's soup kitchen (related to its exempt purpose), 1984. Just misses the unrelated-business case; case 1.", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "taxable_year_start": "1984-01-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Walt, janitor at a church that never elected, 1985. Residual.", + "facts": { + "church_employee_service": "service for a church that never made a 3121(w) election", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1984_1985", + "worker": "INVENTED: Xena, lay organist at a church that existed on 9/30/84 but filed its Form 8274 only in 1985-03, after the 3121(w)(2) deadline (RS 01901.660 A.2: by 10/31/84), so no valid election is in effect. 1985. Law: not 410(a)(8)(B) service. The case text 'electing church' does not state that the election must be valid and in effect for the service.", + "facts": { + "church_employee_service": "service for a church that filed its Form 8274 after the 3121(w)(2) deadline, so no election is in effect", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Yara, lay teacher at an electing church's school, 2000, $20,000. Reach: 411(i) church employee income.", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "taxable_year_start": "2000-01-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Rev. Zoe, minister of an electing church in her ministry, 2000. Just misses: 411(i)(4) excludes 410(a)(8)(A) service; clergy family.", + "facts": { + "church_employee_service": "ministry for an electing church", + "taxable_year_start": "2000-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Al, groundskeeper of a cemetery an electing church runs as an unrelated trade or business, 2005. Reach.", + "facts": { + "church_employee_service": "unrelated trade or business", + "taxable_year_start": "2005-01-01" + }, + "expected": "covered", + "decides": "unrelated_trade_or_business" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Bri, groundskeeper of the same church's own grounds, 2005. Just misses the unrelated-business case; case 1.", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "taxable_year_start": "2005-01-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Cole, lay secretary of a church that never elected, 2010. Residual.", + "facts": { + "church_employee_service": "service for a church that never made a 3121(w) election", + "taxable_year_start": "2010-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Dana, lay secretary of a church that revoked its election under the regulations in 1990 (prospectively). Service 1995. Just misses: no election in effect.", + "facts": { + "church_employee_service": "service for a church whose 3121(w) election was revoked before the service", + "taxable_year_start": "1995-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Eben, lay secretary of a church whose 1984 election the Secretary revoked in 1997 under 3121(w)(2) for failure to furnish 6051 information for 1995 and 1996; the revocation applies retroactively to 1995-01-01. Service 1995, when the church was operating as an electing church. Law: no election in effect for the service, so not 410(a)(8)(B) service. The case text 'electing church' does not carry 'has in effect' or the retroactive revocation.", + "facts": { + "church_employee_service": "service for a church whose 3121(w) election the Secretary revoked under 3121(w)(2), retroactively to the beginning of a 2-year period that includes the service", + "taxable_year_start": "1995-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Ida, hired 1970-03 by a 501(c)(3) agency whose certificate was filed 1974-08-20 (Q3) effective 1972-01-01; she left 1973-12-31 and filed a section 105(b) request in 1976, but the agency paid the taxes on her 1972-1973 pay only in 1975, after the due date of its 1974 Q2 return. Just misses section_105b_departed_employee_request: paragraph (1)(C) is unmet, so case waiver_nonconcurring_existing_employee decides.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": [ + "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed" + ], + "historical_fica_treatment": "the employee requested under Pub. L. 86-778 section 105(b) after the filing, but the organization paid the taxes after the due date of the return for the quarter before its filing quarter" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Jem, hired 1970-03 by Ida's agency and still employed on the 1974-08-20 filing date; he never signed; the agency paid the taxes on his 1972-1973 pay on time and he filed a section 105(b) request. Just misses the 105(b) case: paragraph (3) bars an individual \"employed by the organization ... on the date the certificate is filed\".", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Kat worked 1971 for a 501(c)(3) mission whose certificate was filed 1972-05-02 effective 1972-07-01 (the quarter after filing); she left 1971-12-31; the mission paid taxes on her 1971 pay before the due date of its 1972 Q1 return and she filed a 105(b) request in 1973. Just misses the 105(b) case: paragraph (5) bars service in a period for which no certificate is in effect.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Lex, Bea's colleague with the same 1974-1975 service, refund and premises, filed his section 3 request on 1980-06-01, after April 15, 1980. Just misses deemed_waiver_k5_request.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "certificate deemed filed under 3121(k)(5), where the service falls before the period for which that certificate is effective; the taxes paid on its remuneration were refunded or credited before September 9, 1976, otherwise than through a refund or credit that a valid certificate in effect would have allowed; and the service would be employment if the organization had actually filed a valid certificate effective as 3121(k)(5)(B) provides, with the employee's signature on the accompanying list" + ], + "historical_fica_treatment": "the employee filed a request under Pub. L. 94-563 section 3 on 1980-06-01, after April 15, 1980" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED: Moe, groundskeeper at a 501(c)(7) social club exempt under 501(a), paid $300 in 1974 Q3. Reach of exempt_organization_small_remuneration above the $50 quarterly test (former 3121(b)(10)(A) as the 1977 note describes it).", + "facts": { + "nonprofit_organization": "employer is an organization exempt from income tax under 501(a), other than one described in 401(a) or in 501(c)(3)" + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Nan, Rae's co-worker at the 501(c)(3) library (certificate filed 1979-08 effective 1979-07-01), hired 1975, still employed at the filing, never listed; the library paid taxes on her 1979 Q3 pay on time and she filed a 105(b) request in 1981. Just misses the 105(b) case (paragraph (3)).", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "hired on or before both the certificate's filing date and its effective date; had become a member of the employees or 3121(k)(1)(E) group the certificate covers by the end of the calendar quarter in which the certificate was filed; and not listed for the service: not on the Form SS-15a filed with the certificate, and not on a supplemental list filed in or before the service's calendar quarter and before the end of the twenty-fourth month following the calendar quarter in which the certificate was filed", + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed" + }, + "expected": "noncovered", + "decides": "waiver_nonconcurring_existing_employee" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED: Oli, packer at a farmers' cooperative exempt under 521, paid $600 in 1981. Reach: 3121(a)(16) applies its $100 annual test to 521 organizations; the case follows it (409(a)(14)'s words name section 501 only, as the case description says).", + "facts": { + "nonprofit_organization": "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED: Pam, clerk for a city government, 2003. Reach of employer_not_exempt_organization: neither 409(a)(14) nor 3121(a)(16) reaches a non-exempt employer; the state and local family decides.", + "facts": { + "nonprofit_organization": [ + "employer is not an organization exempt from income tax under section 501 or under section 521", + "employer is a city government" + ] + }, + "expected": "covered", + "decides": "employer_not_exempt_organization" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Ros, lay bookkeeper for a church formed in 1990 that filed Form 8274 before its first quarterly employment tax return was due (RS 01901.660 A.2) and has kept the election, 2001. Reach of the fixed case-1 text.", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "taxable_year_start": "2001-01-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "electing_church_1986_2026", + "worker": "INVENTED: Sid, lay secretary of Eben's church, service in 1993; the Secretary's 1997 revocation reaches back only to 1995-01-01, so the election was in effect for his 1993 service. Reach (neighbour of Eben).", + "facts": { + "church_employee_service": "service for a church or qualified church-controlled organization that has in effect for the service an election under section 3121(w): made within the time 3121(w)(2) allows, and not revoked for a period that includes the service (a revocation by the Secretary for failure to furnish the section 6051 information applies retroactively to the beginning of the 2-year period for which it was not furnished); outside an unrelated trade or business, and outside ministry or order duties", + "taxable_year_start": "1993-01-01" + }, + "expected": "covered_above_threshold", + "decides": "electing_church_nonministerial_service" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1977: vowed member of an order (order never filed a 3121(r) certificate) who, at her superiors' direction, works as secretary in the business office of the church supervising the order and gives all earnings to the order (Publication 517 Chris Green pattern); the duties are duties required by the order, so 410(a)(8)(A) and 411(c)(4) with the closing sentence's vow-of-poverty parenthetical exclude them.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period", + "place_of_work": "in the United States" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1979: vowed member considered retired because of old age who still does light sacristy duties the order requires; her order has never elected 3121(r) coverage. 410(a)(8)(A) and 411(c)'s closing sentence reach every vowed member, active or not.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1981: active vowed teaching sister (performs the tasks usually required of an active member, to the usual extent, not retired) in an order whose 3121(r) certificate took effect two years earlier; works in the order's school in Ohio. Just misses case 1 (an election is in effect) and reaches case 5: 3121(r)(1)(C) deems her an employee of the order.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "in the United States" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1982: active vowed brother, a Peruvian citizen who is not a United States resident, serving at his order's mission in Lima under the order's effective 3121(r) election. POMS RS 01901.620 B.4: services abroad are covered only for a United States citizen (from 1984, or resident alien).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "citizenship": "not a United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "noncovered", + "decides": "election_member_abroad_not_covered" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1982: same mission, but the brother is a United States citizen and the order (a United States corporation) keeps the right to direct and control his work from its province house in the United States. Just misses case 2 (citizen); the election covers him (POMS RS 01901.620 B.4).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "citizenship": "United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1983: active vowed member, a lawful permanent resident of the United States but not a citizen, assigned to the order's mission in Kenya under the order's effective election. Before January 1, 1984 POMS RS 01901.620 B.4 covers a member abroad only if a United States citizen, so the vow exclusion stands.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "citizenship": "not a United States citizen", + "nonresident_alien_status": "resident alien", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "noncovered", + "decides": "election_member_abroad_not_covered" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1974: active vowed sister's service in a quarter the order's certificate (filed two years later) designates retroactively; she died before the first day of the quarter in which the order filed the certificate, so 3121(r)(3)(A) does not apply the election to her pre-filing service.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "3121(r) certificate whose designated retroactive period (a quarter before the quarter of filing) covers the service, where the member was not a member when performing the service or was not living on the first day of the quarter in which the order filed the certificate", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + ] + }, + "expected": "noncovered", + "decides": "retroactive_quarter_member_condition_failed" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1974: same retroactive quarter, but the sister was a member (3121(r)(2)) when she served and is living on the first day of the filing quarter; the retroactive election covers her (3121(r)(3)(A)).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ] + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1974: active vowed sister's service in 1974; her order filed its certificate 6 years later, in the first quarter of 1980, designating the earliest permitted date, the first day of the twentieth preceding quarter (first quarter of 1975). 3121(r)(3)(A)(iii) cannot reach her 1974 service, so no election is in effect for that period.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1980: vowed member considered retired because of old age, still doing light order duties, in an order with an effective 3121(r) election. Outside 3121(r)(2), so no deemed employment; 411(c)'s closing sentence keeps the vow exclusion.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1980: vowed member considered retired because of total disability, answering the convent telephone as the order requires, under an effective election.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + ] + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1980: vowed member, not considered retired, who performs the tasks usually required of an active member but only half-time (not to the extent usually required) because of age, under her order's effective election. 3121(r)(2) requires the tasks 'to the extent usually required', so she is outside the definition and the vow exclusion stands (411(c) closing sentence); vowed_member_outside_3121r2_definition now names her.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + ] + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1983: active vowed sister who belongs to autonomous subdivision B (the order's western province, which never filed a certificate); subdivision A (the eastern province) has an effective 3121(r) election. 410(a)(8)(A)'s exception needs an election 'in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs', and 3121(r)(1)(B) applies a subdivision's election only to its own members, so no election by her order or her subdivision is in effect and the exclusion stands (case 1). The election texts, which now name the member's order or subdivision, are false of her.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + ], + "place_of_work": "in the United States" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1983: United States citizen, active vowed member of an order that elected coverage as a whole; she is assigned abroad and her work is directed and controlled by the order's generalate in Rome, not by any part of the order within the United States. POMS RS 01901.620 B.4's third bullet makes remaining a member the condition: direction from Rome leaves the right to direct and control with her order, so the election covers her duties (review r6 M-4).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": [ + "outside the United States" + ], + "citizenship": "United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1977: vowed member, a licensed attorney, who at her superiors' instruction took a job as an employee of a law firm, salary paid to the order (Publication 517 Pat Brown pattern): not duties required by the order, so the vow does not exclude it.", + "facts": { + "religious_order_service": "ordinary employment for a third party outside duties required by the order", + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "covered", + "decides": "third_party_employment_outside_order" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1975: member of a religious order that does not require a vow of poverty, who has taken none, teaching in the order's school as the order requires. This family excludes nothing; clergy_religious_service makes it self-employment absent a 1402(e) exemption.", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "order_duties_without_vow" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1976: lay cook employed by a religious order, not a member of any order. Residual: no vow-of-poverty or 3121(r) rule reaches her.", + "facts": { + "religious_order_service": "not a member of a religious order" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2025: vowed member of an order (order never filed a 3121(r) certificate) who, at her superiors' direction, works as secretary in the business office of the church supervising the order and gives all earnings to the order (Publication 517 Chris Green pattern); the duties are duties required by the order, so 410(a)(8)(A) and 411(c)(4) with the closing sentence's vow-of-poverty parenthetical exclude them.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period", + "place_of_work": "in the United States" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2010: vowed member considered retired because of old age who still does light sacristy duties the order requires; her order has never elected 3121(r) coverage. 410(a)(8)(A) and 411(c)'s closing sentence reach every vowed member, active or not.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2000: active vowed teaching sister (performs the tasks usually required of an active member, to the usual extent, not retired) in an order whose 3121(r) certificate took effect two years earlier; works in the order's school in Ohio. Just misses case 1 (an election is in effect) and reaches case 5: 3121(r)(1)(C) deems her an employee of the order.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "in the United States" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 1995: active vowed brother, a Peruvian citizen who is not a United States resident, serving at his order's mission in Lima under the order's effective 3121(r) election. POMS RS 01901.620 B.4: services abroad are covered only for a United States citizen (from 1984, or resident alien).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "nonresident_alien_status": "neither a United States citizen nor a resident alien", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "noncovered", + "decides": "election_member_abroad_not_covered" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 1995: same mission, but the brother is a United States citizen and the order (a United States corporation) keeps the right to direct and control his work from its province house in the United States. Just misses case 2 (citizen); the election covers him (POMS RS 01901.620 B.4).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "nonresident_alien_status": "United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 1985: active vowed member, a lawful permanent resident (resident alien) of the United States, assigned to the order's mission in Kenya under the order's effective election; the order keeps direction and control in the United States. From January 1, 1984 a resident alien abroad is covered (POMS RS 01901.620 B.4), so case 2 just misses.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "nonresident_alien_status": "resident alien", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 1999: active vowed member who is neither a citizen nor a resident alien, working at the order's house in Chicago under the order's effective election. Just misses case 2 (works inside the United States): 3121(b)(A) employment within the United States is irrespective of citizenship or residence.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "in the United States", + "nonresident_alien_status": "neither a United States citizen nor a resident alien" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2018: active vowed sister's service in a quarter the order's certificate (filed two years later) designates retroactively; she died before the first day of the quarter in which the order filed the certificate, so 3121(r)(3)(A) does not apply the election to her pre-filing service.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "3121(r) certificate whose designated retroactive period (a quarter before the quarter of filing) covers the service, where the member was not a member when performing the service or was not living on the first day of the quarter in which the order filed the certificate", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + ] + }, + "expected": "noncovered", + "decides": "retroactive_quarter_member_condition_failed" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2018: same retroactive quarter, but the sister was a member (3121(r)(2)) when she served and is living on the first day of the filing quarter; the retroactive election covers her (3121(r)(3)(A)).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ] + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2018: active vowed sister's service in 2018; her order filed its certificate 6 years later, in the first quarter of 2024, designating the earliest permitted date, the first day of the twentieth preceding quarter (first quarter of 2019). 3121(r)(3)(A)(iii) cannot reach her 2018 service, so no election is in effect for that period.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2015: vowed member considered retired because of old age, still doing light order duties, in an order with an effective 3121(r) election. Outside 3121(r)(2), so no deemed employment; 411(c)'s closing sentence keeps the vow exclusion.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2015: vowed member considered retired because of total disability, answering the convent telephone as the order requires, under an effective election.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + ] + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2015: vowed member, not considered retired, who performs the tasks usually required of an active member but only half-time (not to the extent usually required) because of age, under her order's effective election. 3121(r)(2) requires the tasks 'to the extent usually required', so she is outside the definition and the vow exclusion stands (411(c) closing sentence); vowed_member_outside_3121r2_definition now names her.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period" + ] + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2005: active vowed sister who belongs to autonomous subdivision B (the order's western province, which never filed a certificate); subdivision A (the eastern province) has an effective 3121(r) election. 410(a)(8)(A)'s exception needs an election 'in effect with respect to such order, or with respect to the autonomous subdivision thereof to which such member belongs', and 3121(r)(1)(B) applies a subdivision's election only to its own members, so no election by her order or her subdivision is in effect and the exclusion stands (case 1). The election texts, which now name the member's order or subdivision, are false of her.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + ], + "place_of_work": "in the United States" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2005: United States citizen, active vowed member of an order that elected coverage as a whole; she is assigned abroad and her work is directed and controlled by the order's generalate in Rome, not by any part of the order within the United States. POMS RS 01901.620 B.4's third bullet makes remaining a member the condition: direction from Rome leaves the right to direct and control with her order, so the election covers her duties (review r6 M-4).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": [ + "outside the United States" + ], + "nonresident_alien_status": "United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2025: vowed member, a licensed attorney, who at her superiors' instruction took a job as an employee of a law firm, salary paid to the order (Publication 517 Pat Brown pattern): not duties required by the order, so the vow does not exclude it.", + "facts": { + "religious_order_service": "ordinary employment for a third party outside duties required by the order", + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "covered", + "decides": "third_party_employment_outside_order" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 1990: member of a religious order that does not require a vow of poverty, who has taken none, teaching in the order's school as the order requires. This family excludes nothing; clergy_religious_service makes it self-employment absent a 1402(e) exemption.", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "order_duties_without_vow" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 1990: lay cook employed by a religious order, not a member of any order. Residual: no vow-of-poverty or 3121(r) rule reaches her.", + "facts": { + "religious_order_service": "not a member of a religious order" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1968 (second quarter): active vowed sister; her order filed a 3121(r) certificate in the fourth quarter of 1972 designating the first quarter of 1968 (within the twenty preceding quarters); she was a member then and is living on the first day of the filing quarter. Reaches case 5 at the window's start.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ] + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1976: active vowed sister; her order filed a 3121(r) certificate in 1975 but had no 3121(k) waiver in effect and never filed one, so under former 3121(r)(4) 'no certificate of election shall become effective'; no election is in effect.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "no 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, in effect for the period" + }, + "expected": "noncovered", + "decides": "vow_duties_without_election" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: vowed Benedictine monk teaching at his abbey's school as the order requires (order has no 3121(r) election). 411(c)'s closing sentence keeps 411(c)(4) for a vowed member; the case defers to religious_order_vow_of_poverty.", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 3121(r) election in effect for the period" + }, + "expected": "deferred", + "decides": "vow_of_poverty_order_duties", + "defers_to": [ + "religious_order_vow_of_poverty" + ] + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: member of a religious order who has not taken a vow of poverty, doing order duties, no 1402(e) exemption: just misses the vow case; 411(c)'s closing sentence lifts 411(c)(4) so the duties are self-employment.", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: Canadian citizen pastor living in Windsor, Ontario, a nonresident alien for the taxable year, who serves a Detroit congregation; no exemption. 411(b): no self-employment income for a nonresident alien.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: Filipino citizen pastor resident in Guam ministering there; 411(b)'s closing sentence says a noncitizen resident of Guam is not a nonresident alien, so the nonresident-alien case just misses and the ministry is self-employment.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "noncitizen resident of Guam", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: Methodist pastor in Ohio, salaried by the congregation, no 1402(e) application ever filed.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: rabbi with an approved 1402(e) exemption, effective (1402(e)(4)) from his first taxable year with $400 of net earnings any part of which came from ministry; 411(c)(4) applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: Christian Science practitioner with an approved 1402(e) exemption; 411(c)(5) applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "effective 1402(e) exemption" + ] + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: pastor who filed an effective Form 2031 waiver before 1968; 1402(e)(1) bars any later exemption, so none is in effect: just misses the exemption case.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: exempt minister (approved 1402(e) exemption) who also teaches mathematics at a state university: the exemption reaches only ministerial service (just misses case effective_1402e_exemption); this family excludes nothing.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: ordained minister serving as a chaplain in the Army (POMS RS 01901.600 A.3: not in the exercise of the ministry); government-service families decide.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: ordained minister on the staff of a church-related hospital as chaplain (POMS RS 01901.600 A.3: ministry); just misses non_ministerial_service.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: priest whose exemption status the record does not show.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "not established" + }, + "expected": "open", + "decides": "exemption_status_unknown" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: lay organist (not a minister) whose exemption status is not shown: non-ministerial service decides first.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "not established" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: ordained priest who is also a vowed member of a religious order and preaches a weekend mission that his order does not require (not duties required by the order). 411(c)'s closing sentence keeps 411(c)(4) for 'service performed by a member of a religious order who has taken a vow of poverty', but Publication 517 (2025) taxes a vowed member's self-employment 'not required by, or done on behalf of, the order'; no case states the facts and the residual is open.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "religious_order_service": "member of a religious order who has taken a vow of poverty, performing ministry not required by the order" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: United States citizen, self-employed missionary pastor of a Kenyan congregation, no exemption. This family excludes nothing (ministry is self-employment); NL 00711.065 1331.1 limits 1968-1972 foreign coverage to qualifying citizens, and se_clergy_gross_concept_1968_1972 (case foreign_minister_without_qualification) defers that computation to the 911 family.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "place_of_work": "in a foreign country" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1970: minister whose facts give no exemption fact at all; no case holds and the residual is open.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: vowed Benedictine monk teaching at his abbey's school as the order requires (order has no 3121(r) election). 411(c)'s closing sentence keeps 411(c)(4) for a vowed member; the case defers to religious_order_vow_of_poverty.", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 3121(r) election in effect for the period" + }, + "expected": "deferred", + "decides": "vow_of_poverty_order_duties", + "defers_to": [ + "religious_order_vow_of_poverty" + ] + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: member of a religious order who has not taken a vow of poverty, doing order duties, no 1402(e) exemption: just misses the vow case; 411(c)'s closing sentence lifts 411(c)(4) so the duties are self-employment.", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: Canadian citizen pastor living in Windsor, Ontario, a nonresident alien for the taxable year, who serves a Detroit congregation; no exemption. 411(b): no self-employment income for a nonresident alien.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: Filipino citizen pastor resident in Guam ministering there; 411(b)'s closing sentence says a noncitizen resident of Guam is not a nonresident alien, so the nonresident-alien case just misses and the ministry is self-employment.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "noncitizen resident of Guam", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: Methodist pastor in Ohio, salaried by the congregation, no 1402(e) application ever filed.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: rabbi with an approved 1402(e) exemption, effective (1402(e)(4)) from his first taxable year with $400 of net earnings any part of which came from ministry; 411(c)(4) applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: Christian Science practitioner with an approved 1402(e) exemption; 411(c)(5) applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "effective 1402(e) exemption" + ] + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: pastor who filed an effective Form 2031 waiver before 1968; 1402(e)(1) bars any later exemption, so none is in effect: just misses the exemption case.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: exempt minister (approved 1402(e) exemption) who also teaches mathematics at a state university: the exemption reaches only ministerial service (just misses case effective_1402e_exemption); this family excludes nothing.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: ordained minister serving as a chaplain in the Army (POMS RS 01901.600 A.3: not in the exercise of the ministry); government-service families decide.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: ordained minister on the staff of a church-related hospital as chaplain (POMS RS 01901.600 A.3: ministry); just misses non_ministerial_service.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: priest whose exemption status the record does not show.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "not established" + }, + "expected": "open", + "decides": "exemption_status_unknown" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: lay organist (not a minister) whose exemption status is not shown: non-ministerial service decides first.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "not established" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: ordained priest who is also a vowed member of a religious order and preaches a weekend mission that his order does not require (not duties required by the order). 411(c)'s closing sentence keeps 411(c)(4) for 'service performed by a member of a religious order who has taken a vow of poverty', but Publication 517 (2025) taxes a vowed member's self-employment 'not required by, or done on behalf of, the order'; no case states the facts and the residual is open.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "religious_order_service": "member of a religious order who has taken a vow of poverty, performing ministry not required by the order" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1980 (calendar taxable year): United States citizen Baptist pastor serving a congregation in Ontario while no United States-Canada agreement under section 233 was in effect; the ministry was subject to section 1401 tax (no 1402(e) exemption), he paid Canada Pension Plan contributions on the earnings and filed the certificate Pub. L. 103-296 section 306 allows, effective for taxable years ending after 1978-12-31 and before 1985-01-01. Section 306(d): the income 'shall not constitute self-employment income under section 211(b)'.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "pub_l_103_296_section_306_certificate" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1978: minister whose facts give no exemption fact at all; no case holds and the residual is open.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: vowed Benedictine monk teaching at his abbey's school as the order requires (order has no 3121(r) election). 411(c)'s closing sentence keeps 411(c)(4) for a vowed member; the case defers to religious_order_vow_of_poverty.", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 3121(r) election in effect for the period" + }, + "expected": "deferred", + "decides": "vow_of_poverty_order_duties", + "defers_to": [ + "religious_order_vow_of_poverty" + ] + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: member of a religious order who has not taken a vow of poverty, doing order duties, no 1402(e) exemption: just misses the vow case; 411(c)'s closing sentence lifts 411(c)(4) so the duties are self-employment.", + "facts": { + "religious_order_service": "duties required by the order, performed by a member who has not taken a vow of poverty", + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: Canadian citizen pastor living in Windsor, Ontario, a nonresident alien for the taxable year, who serves a Detroit congregation; no exemption. 411(b): no self-employment income for a nonresident alien (no section 433 agreement covers the earnings).", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: Filipino citizen pastor resident in Guam ministering there; 411(b)'s closing sentence says a noncitizen resident of Guam is not a nonresident alien, so the nonresident-alien case just misses and the ministry is self-employment.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "noncitizen resident of Guam", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: Methodist pastor in Ohio, salaried by the congregation, no 1402(e) application ever filed.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: rabbi with an approved 1402(e) exemption, effective (1402(e)(4)) from his first taxable year with $400 of net earnings any part of which came from ministry; 411(c)(4) applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: Christian Science practitioner with an approved 1402(e) exemption; 411(c)(5) applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "effective 1402(e) exemption" + ] + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: pastor who filed an effective Form 2031 waiver before 1968; 1402(e)(1) bars any later exemption, so none is in effect: just misses the exemption case.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: exempt minister (approved 1402(e) exemption) who also teaches mathematics at a state university: the exemption reaches only ministerial service (just misses case effective_1402e_exemption); this family excludes nothing.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: ordained minister serving as a chaplain in the Army (POMS RS 01901.600 A.3: not in the exercise of the ministry); government-service families decide.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: ordained minister on the staff of a church-related hospital as chaplain (POMS RS 01901.600 A.3: ministry); just misses non_ministerial_service.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: priest whose exemption status the record does not show.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "not established" + }, + "expected": "open", + "decides": "exemption_status_unknown" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: lay organist (not a minister) whose exemption status is not shown: non-ministerial service decides first.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "not established" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: ordained priest who is also a vowed member of a religious order and preaches a weekend mission that his order does not require (not duties required by the order). 411(c)'s closing sentence keeps 411(c)(4) for 'service performed by a member of a religious order who has taken a vow of poverty', but Publication 517 (2025) taxes a vowed member's self-employment 'not required by, or done on behalf of, the order'; no case states the facts and the residual is open.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "religious_order_service": "member of a religious order who has taken a vow of poverty, performing ministry not required by the order" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: United States citizen pastor of a congregation in a country with which a United States social security agreement is in effect, whom that agreement makes subject only to that country's social security laws (Publication 517 exception).", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "no 1402(e) exemption in effect and no applicable poverty vow" + ] + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2025: United States citizen minister of a U.S. church in Mexico (Publication 517 example): the United States has no social security agreement with Mexico, so the agreement case just misses and SE tax applies.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "place_of_work": "in a foreign country" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 1990: nonresident alien minister whose earnings a section 433 agreement assigns to United States coverage; the 411(b) exception means the nonresident-alien text is false for him.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "nonresident_alien_status": "nonresident alien individual for the taxable year whose earnings a section 433 agreement covers" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 1983: cantor of a synagogue; cantor and congregation agree the cantor serves as its minister (POMS RS 01901.600 B.4.b, effective 1982-01-01); no exemption.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 1983: cantor who has not agreed with the congregation on a ministerial relationship, employed to lead music: not ministry under POMS RS 01901.600 B.4.b; just misses.", + "facts": { + "ministerial_service": "not ministry, order duties or Christian Science practice", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 1983 (calendar taxable year): United States citizen Baptist pastor serving a congregation in Ontario while no United States-Canada agreement under section 233 was in effect; the ministry was subject to section 1401 tax (no 1402(e) exemption), he paid Canada Pension Plan contributions on the earnings and filed the certificate Pub. L. 103-296 section 306 allows, effective for taxable years ending after 1978-12-31 and before 1985-01-01. Section 306(d): the income 'shall not constitute self-employment income under section 211(b)'.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "pub_l_103_296_section_306_certificate" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: minister whose facts give no exemption fact at all; no case holds and the residual is open.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED: 1975: Old Order Amish dairy farmer with an approved religious-sect exemption, his sect certified by the Commissioner; 411(c)(6).", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "taxable_year_start": "1975-01-01" + }, + "expected": "noncovered", + "decides": "effective_1402g_exemption" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED: 1975: Amish carpenter whose exemption application is still pending (not approved): just misses; no exemption is effective.", + "facts": { + "clergy_or_religious_exemption": "section 1402(g) application filed, not yet approved", + "taxable_year_start": "1975-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED: 1982: former sect member with an approved exemption who left the sect in 1980; 1402(g)(2)(B)(i): the exemption does not apply for taxable years ending after he ceases to meet the requirements.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) exemption that ceased to apply after the individual left the sect", + "taxable_year_start": "1982-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED: 1985: sect member with an approved 1402(g) exemption who works for a church that elected under 3121(w); his church employee income comes before any 1402(g)(5) carve-out (no capture dates Pub. L. 99-514 section 1882(a)).", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "church_employee_service": "employee of a church with a 3121(w) election in effect", + "taxable_year_start": "1985-01-01" + }, + "expected": "noncovered", + "decides": "effective_1402g_exemption" + }, + { + "rule_id": "se_religious_sect_1986_1989", + "worker": "INVENTED: 1987: sect member with an approved 1402(g) exemption, employed by an electing church; whether 1402(g)(5) already denies the exemption for his church employee income is the row's open question.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "church_employee_service": "employee of a church with a 3121(w) election in effect", + "taxable_year_start": "1987-01-01" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_religious_sect_1986_1989", + "worker": "INVENTED: 1988: Amish farmer with an approved exemption, no church employment; the row is open as a whole, so it refuses.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "taxable_year_start": "1988-01-01" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_religious_sect_1990_2026", + "worker": "INVENTED: 1995: Mennonite employee of a church with a 3121(w) election, with an approved 1402(g) exemption; 1402(g)(3) as amended in 1989 applies the exemption to church employee services.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "church_employee_service": "employee of a church with a 3121(w) election in effect", + "taxable_year_start": "1995-01-01" + }, + "expected": "noncovered", + "decides": "effective_1402g_exemption" + }, + { + "rule_id": "se_religious_sect_1990_2026", + "worker": "INVENTED: 2005: Amish farmer with an approved exemption.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "taxable_year_start": "2005-01-01" + }, + "expected": "noncovered", + "decides": "effective_1402g_exemption" + }, + { + "rule_id": "se_religious_sect_1990_2026", + "worker": "INVENTED: 2005: sect whose Commissioner finding lapsed in 2002 (1402(g)(2)(B)(ii)); the member's exemption no longer applies: just misses.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) exemption no longer effective because the sect ceased to meet 1402(g)(1)(C)-(D)", + "taxable_year_start": "2005-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_religious_sect_1990_2026", + "worker": "INVENTED: 2010: ordained minister with an approved 1402(e) (not 1402(g)) exemption: the ministerial exemption is a different rule, so this family's case just misses.", + "facts": { + "clergy_or_religious_exemption": "effective 1402(e) exemption", + "taxable_year_start": "2010-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: pastor with an approved 1402(e) exemption; the clergy family decides.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry", + "ministerial_service": "qualifying ministry" + }, + "expected": "deferred", + "decides": "exempt_minister", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: pastor whose 1402(e) application was denied: just misses the exempt case; parsonage value and salary count (411(a)(7)).", + "facts": { + "clergy_or_religious_exemption": "1402(e) application denied", + "clergy_remuneration": "salary and fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: retired pastor living in a parsonage his denomination provides after his retirement; 411(a)(7) as amended by Pub. L. 108-203 section 422 (years beginning before, on or after 1994-12-31).", + "facts": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + }, + "expected": "noncovered", + "decides": "retired_clergy_benefits" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: pastor still serving, provided a parsonage before retirement: just misses the retired case; 411(a)(7) disregards section 107 so the rental value counts.", + "facts": { + "clergy_retirement_benefit": "parsonage provided while the minister is serving, before retirement", + "clergy_remuneration": "fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1980: pastor with an approved 1402(e) exemption; the clergy family decides.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry", + "ministerial_service": "qualifying ministry" + }, + "expected": "deferred", + "decides": "exempt_minister", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1980: pastor whose 1402(e) application was denied: just misses the exempt case; parsonage value and salary count (411(a)(7)).", + "facts": { + "clergy_or_religious_exemption": "1402(e) application denied", + "clergy_remuneration": "salary and fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1980: retired pastor living in a parsonage his denomination provides after his retirement; 411(a)(7) as amended by Pub. L. 108-203 section 422 (years beginning before, on or after 1994-12-31).", + "facts": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + }, + "expected": "noncovered", + "decides": "retired_clergy_benefits" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1980: pastor still serving, provided a parsonage before retirement: just misses the retired case; 411(a)(7) disregards section 107 so the rental value counts.", + "facts": { + "clergy_retirement_benefit": "parsonage provided while the minister is serving, before retirement", + "clergy_remuneration": "fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2010: pastor with an approved 1402(e) exemption; the clergy family decides.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(e) exemption effective for the ministry", + "ministerial_service": "qualifying ministry" + }, + "expected": "deferred", + "decides": "exempt_minister", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2010: pastor whose 1402(e) application was denied: just misses the exempt case; parsonage value and salary count (411(a)(7)).", + "facts": { + "clergy_or_religious_exemption": "1402(e) application denied", + "clergy_remuneration": "salary and fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2010: retired pastor living in a parsonage his denomination provides after his retirement; 411(a)(7) as amended by Pub. L. 108-203 section 422 (years beginning before, on or after 1994-12-31).", + "facts": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement" + }, + "expected": "noncovered", + "decides": "retired_clergy_benefits" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2010: pastor still serving, provided a parsonage before retirement: just misses the retired case; 411(a)(7) disregards section 107 so the rental value counts.", + "facts": { + "clergy_retirement_benefit": "parsonage provided while the minister is serving, before retirement", + "clergy_remuneration": "fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: United States citizen, self-employed missionary pastor of a Kenyan congregation in Nairobi, not an American employer's employee: former 411(a)(7) does not disregard 911 for him; the 911 family decides (its 1968-1972 row is open).", + "facts": { + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States", + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens", + "american_employer": "not an American employer's employee", + "congregation_predominantly_us_citizens": false + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1971: lawful permanent resident (not a citizen) pastor serving a congregation in Mexico City: no citizen qualification; deferred.", + "facts": { + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States", + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens" + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1972: United States citizen minister serving a congregation in Puerto Rico on his own account (no American employer); 'in a foreign country' excludes Puerto Rico, so he does not qualify and the possessions family decides.", + "facts": { + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States", + "citizenship": "not a United States citizen, or a citizen who is neither an American employer's employee under 410(e) nor a minister in a foreign country who has a congregation composed predominantly of United States citizens" + }, + "expected": "deferred", + "decides": "foreign_minister_without_qualification", + "defers_to": [ + "self_employment_foreign_911_income", + "self_employment_possessions_931_income" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: United States citizen pastor of an English-language Protestant church in Paris whose congregation is composed predominantly of United States citizens: qualifies; just misses; 911 disregarded.", + "facts": { + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States", + "citizenship": "United States citizen who is a minister in a foreign country with a congregation composed predominantly of United States citizens", + "congregation_predominantly_us_citizens": true + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1971: United States citizen minister employed by a mission board incorporated in New York (an American employer under 410(e)) serving in Brazil: qualifies; just misses.", + "facts": { + "place_of_work": "in a foreign country, or in Puerto Rico, the Virgin Islands, Guam, American Samoa or another possession of the United States", + "citizenship": "United States citizen who is an American employer's employee under 410(e)", + "american_employer": "American employer under 410(e)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1968_1972", + "worker": "INVENTED: 1970: Pastor in Ohio (salary plus parsonage): not abroad; residual includes the parsonage value.", + "facts": { + "place_of_work": "in the United States (a State)", + "citizenship": "United States citizen", + "clergy_remuneration": "salary and fair rental value of the parsonage" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1975: United States citizen self-employed missionary pastor of a Kenyan congregation: from taxable years beginning after 1972 411(a)(7) disregards 911 for every nonexempt minister (the 1970 neighbour defers).", + "facts": { + "clergy_remuneration": "earnings from ministry abroad excluded from income tax under section 911" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2015: United States citizen pastor abroad whom a United States social security agreement makes subject only to the host country's laws: deferred to the clergy family.", + "facts": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "expected": "deferred", + "decides": "foreign_agreement_sole_coverage", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2025: minister of a U.S. church in Mexico, $35,000 excluded for income tax under 911 (Publication 517 example): no agreement with Mexico; just misses; included in net earnings.", + "facts": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "clergy_remuneration": "salary excluded from income tax under the foreign earned income exclusion" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2020: church contributes to a 403(b) tax-sheltered annuity for its pastor, including elective deferrals not included in his gross income (Publication 517 Regular Method).", + "facts": { + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + }, + "expected": "noncovered", + "decides": "church_tax_sheltered_annuity_contributions" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2020: pastor's designated Roth contributions to the church's 403(b) plan, which are included in his gross income (Publication 517: Roth contributions aren't excluded from income): just misses.", + "facts": { + "clergy_remuneration": "designated Roth contributions to a 403(b) plan, included in the minister's gross income" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2025: Pastor Leslie Adams (Publication 517): $39,000 salary and a $12,000 parsonage; 411(a)(7) includes both.", + "facts": { + "clergy_remuneration": "salary and fair rental value of the parsonage provided while serving" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2012: retired hospital chaplain (chaplaincy at a private nonprofit hospital is ministry, Publication 517) receiving a pension for past ministerial service from the hospital's plan, which is not a church plan. Publication 517 (2025): do not include 'Pension payments or retirement allowances you receive for your past ministerial services'; retired_clergy_benefits names only church-plan benefits.", + "facts": { + "retirement_payment": "pension payment or retirement allowance received for past ministerial services", + "clergy_retirement_benefit": "pension from a plan that is not a church plan" + }, + "expected": "noncovered", + "decides": "past_ministerial_service_pension" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 1988 (taxable year beginning 1988-01-01): United States citizen minister in Guam: Pub. L. 100-203 section 9023(b) (Dec. 22, 1987) struck 931 from 411(a)(7) and rewrote 411(a)(8) to disregard the 931 exclusion for every individual; residual.", + "facts": { + "clergy_remuneration": "earnings from ministry in Guam", + "taxable_year_start": "1988-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1979: active vowed sister teaching in her order's school in Ohio; the record shows her vow and her duties but not whether her order, or the province she belongs to, ever filed a 3121(r) certificate. 410(a)(8)(A) turns on that election, so the case refuses (N1).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "place_of_work": "in the United States" + }, + "expected": "refuses", + "decides": "election_status_not_established" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1979: active vowed sister of autonomous subdivision A (the eastern province), whose own 3121(r) election covers the period; just misses case 1 and the D1 repro: her subdivision's election applies to her (3121(r)(1)(B)).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "in the United States" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED: 1979: United States citizen vowed member serving abroad, seconded to a diocese that assigns her daily work, while her order's province in the United States keeps the right to direct and control her services (POMS RS 01901.620 B.4: 'even though their services may be directed by a third party outside the U.S.'); just misses the D2 case and is covered under the election.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "citizenship": "United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2012: active vowed sister teaching in her order's school in Ohio; the record shows her vow and her duties but not whether her order, or the province she belongs to, ever filed a 3121(r) certificate. 410(a)(8)(A) turns on that election, so the case refuses (N1).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "place_of_work": "in the United States" + }, + "expected": "refuses", + "decides": "election_status_not_established" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2012: active vowed sister of autonomous subdivision A (the eastern province), whose own 3121(r) election covers the period; just misses case 1 and the D1 repro: her subdivision's election applies to her (3121(r)(1)(B)).", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "in the United States" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED: 2012: United States citizen vowed member serving abroad, seconded to a diocese that assigns her daily work, while her order's province in the United States keeps the right to direct and control her services (POMS RS 01901.620 B.4: 'even though their services may be directed by a third party outside the U.S.'); just misses the D2 case and is covered under the election.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "nonresident_alien_status": "United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1971: Korean-citizen pastor of a congregation on Saipan, a nonresident alien for the taxable year, no 1402(e) exemption. 411(b) excludes a nonresident alien's earnings. The Commonwealth of the Northern Mariana Islands rests on Public Law 94-241, an Act of the 94th Congress, so in 1971 he can be no resident of it and this row carries no CNMI case (review r6 M-2).", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED: 1971: the same pastor serving a congregation in Palau and resident there, a nonresident alien: the CNMI text is false, so nonresident_alien_ministry decides.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1980: Korean-citizen pastor of a congregation on Saipan, a nonresident alien for the taxable year, no 1402(e) exemption. 411(b) names four places, Publication 517 (2025) adds the CNMI, so the case refuses (M-3).", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "not shown to have an effective 1402(e) exemption" + ] + }, + "expected": "refuses", + "decides": "cnmi_noncitizen_resident_ministry" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1980: the same pastor serving a congregation in Palau and resident there, a nonresident alien: the CNMI text is false, so nonresident_alien_ministry decides.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2010: Korean-citizen pastor of a congregation on Saipan, a nonresident alien for the taxable year, no 1402(e) exemption, no section 433 agreement. 411(b) names four places, Publication 517 (2025) adds the CNMI, so the case refuses (M-3).", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands, and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "not shown to have an effective 1402(e) exemption" + ] + }, + "expected": "refuses", + "decides": "cnmi_noncitizen_resident_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2010: the same pastor serving a congregation in Palau and resident there, a nonresident alien: the CNMI text is false, so nonresident_alien_ministry decides.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2010: Korean-citizen pastor on Saipan who holds a green card and is a resident alien for the taxable year: no nonresident-alien text is true, so the CNMI case just misses and his ministry is covered.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 2015: Korean-citizen pastor resident on Saipan, a nonresident alien, serving a congregation in a country whose social security agreement with the United States makes him subject only to that country's laws (G8 x3): noncovered on both CNMI readings, so the agreement case, now rank 2, decides.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands, and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + ] + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED: 1986: the D4 Ontario pastor, still serving there and paying Canada Pension Plan contributions, in a calendar taxable year ending after 1984-12-31: section 306(c) reaches only taxable years ending before 1985-01-01, so the section 306 text is false and his ministry is covered.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "place_of_work": "in a foreign country" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1980: Christian Science practitioner practising in Toronto while no section 233 agreement is in effect, with Canada Pension Plan contributions required on the earnings, who files a section 306 certificate anyway: section 306(a)(1) reaches only services described in 1402(c)(4), and a practitioner's are 1402(c)(5) services, so the case just misses.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service in the exercise of the profession of a Christian Science practitioner, described in 1402(c)(5), not 1402(c)(4)" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED: 1977: United States citizen pastor in Ontario paying Canada Pension Plan contributions, calendar taxable year 1977, who files a section 306 certificate for it: section 306(c) starts with taxable years ending after 1978-12-31, so his certificate is not effective for 1977 and the case just misses.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306 for taxable year 1977, which ends before December 31, 1978, so it is not effective for that year" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1981: the D4 Ontario pastor, with a section 306 certificate for his 1981 calendar taxable year; the clergy family decides the service (section 306(d)).", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "deferred", + "decides": "pub_l_103_296_section_306_certificate", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED: 1975: United States citizen pastor in Ontario paying Canada Pension Plan contributions, calendar taxable year 1975, who files a section 306 certificate for it: before the years section 306(c) reaches, so the deferral just misses and the covered residual computes his earnings.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306 for taxable year 1975, which ends before December 31, 1978, so it is not effective for that year" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2018: retired pastor who preaches as a guest for honoraria; the honoraria pay for current services, not past ones, so the past-service pension text is false and the residual decides.", + "facts": { + "clergy_remuneration": "honoraria for guest preaching in the year" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1987_2026", + "worker": "INVENTED: 2018: retired pastor drawing a pension from his denomination's church plan for past ministerial services: both noncovered cases hold, and retired_clergy_benefits (rank 3) decides before the new case.", + "facts": { + "clergy_retirement_benefit": "parsonage rental value or allowance provided after retirement, or another retirement benefit from a church plan after retirement", + "retirement_payment": "pension payment or retirement allowance received for past ministerial services" + }, + "expected": "noncovered", + "decides": "retired_clergy_benefits" + }, + { + "rule_id": "agricultural_service_1968", + "worker": "INVENTED: Hal, a hired hand on a Kansas wheat farm operated for profit, paid in 1975 only in two hogs a month and a share of the farm's milk, no cash. 42 U.S.C. 409(a)(7)(A) excludes \"Remuneration paid in any medium other than cash for agricultural labor\".", + "facts": { + "agricultural_service": "agricultural labor on a farm in the employ of its operator", + "cash_remuneration": "remuneration paid in any medium other than cash, including commodity transfers" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "agricultural_service_1968", + "worker": "INVENTED: Ida, a 1980 ranch hand promised 30 head of cattle for her work; the operator sold 100 head and the buyer paid Ida directly for her 30 (the facts of POMS RS 01402.020 F Example 1). Before SSR 95-3P, published 1995-08-07, SSA excluded noncash transfers from wages (RS 01402.020 A), so the 1980 transfer stays outside agricultural wages.", + "facts": { + "agricultural_service": "agricultural labor on a ranch in the employ of its operator", + "cash_remuneration": "remuneration paid in any medium other than cash, including commodity transfers" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "agricultural_service_1968", + "worker": "INVENTED: Jo, a 1970 dairy milker given a bunkhouse room and meals in kind for the winter months with no cash. Lodging and meals are a medium other than cash under 409(a)(7)(A); the row text's \"including commodity transfers\" names one example, not a limit.", + "facts": { + "agricultural_service": "agricultural labor on a dairy farm in the employ of its operator", + "cash_remuneration": "remuneration paid in any medium other than cash, including commodity transfers" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "agricultural_service_1968", + "worker": "INVENTED: Kim, a 1982 orchard picker paid $400 by check by one grower. Cash pay: the noncash exclusion misses and the $150 or 20-day cash tests decide (POMS RS 01402.020 C.2).", + "facts": { + "agricultural_service": "agricultural labor in an orchard", + "cash_remuneration": "cash remuneration paid by check", + "amount": "$400 cash from one employer in 1982" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1968", + "worker": "INVENTED: Lou, a 1986 farm worker whose employer advanced groceries on credit and deducted them from Lou's cash share of the net crop proceeds. POMS RS 01402.020 A: \"the farmworker's cash wages for the year is their share of the net proceeds before reduction for the amount owed\", so no noncash remuneration was paid.", + "facts": { + "agricultural_service": "agricultural labor on a farm", + "cash_remuneration": "cash share of the net proceeds, before deduction of amounts advanced on credit for food" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Max, a ranch hand promised 30 head of cattle for 1993 work; the operator sold 100 head and the buyer paid Max directly for his 30, so Max never held the cattle (POMS RS 01402.020 F Example 1 facts). Before SSR 95-3P (1995-08-07) SSA excluded noncash transfers (RS 01402.020 A).", + "facts": { + "services_performed_date": "before 1995-08-07", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + }, + "expected": "noncovered", + "decides": "cash_equivalent_transfer_before_1995_08_07" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Max again, but for work performed on 1995-08-07, the ruling's date: RS 01402.020 A makes such transfers wages \"Effective August 7, 1995\", and CE1 keys that date to the service date.", + "facts": { + "services_performed_date": "on or after 1995-08-07", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + }, + "expected": "covered_above_threshold", + "decides": "cash_equivalent_transfer_from_1995_08_07" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Ned, a 2024 ranch hand in the facts of POMS RS 01402.020 F Example 1: 30 head promised, sold with the operator's 100, the buyer paid Ned directly. D.2: no bona fide transfer and in economic reality a cash payment, so \"the wage exclusion does not apply\".", + "facts": { + "services_performed_date": "on or after 1995-08-07", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + }, + "expected": "covered_above_threshold", + "decides": "cash_equivalent_transfer_from_1995_08_07" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Ona, a 2024 farm employee in the facts of POMS RS 01402.020 F Example 2: $50 a month plus 10 head a month; she rents pasture, feeds and markets the cattle and is paid by the buyer. She exercised dominion and control, so the commodity pay is not wages.", + "facts": { + "services_performed_date": "on or after 1995-08-07", + "noncash_transfer_cash_equivalence": false, + "noncash_transfer_dominion_control": "employee exercised dominion and control over the cattle and bore the costs of ownership", + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + }, + "expected": "noncovered", + "decides": "genuine_noncash_with_dominion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Pia, the farmer's spouse in the facts of POMS RS 01402.020 F Example 3 (2024): $100 a month cash plus 100 head a year, delivered to market and sold almost at once; the transfer is \"in substance, equivalent to a cash payment\". (The family rows decide the spouse question separately.)", + "facts": { + "services_performed_date": "on or after 1995-08-07", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + }, + "expected": "covered_above_threshold", + "decides": "cash_equivalent_transfer_from_1995_08_07" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Nia, a 2010 strawberry hand-harvester paid by the piece in a region where that crop is customarily piece-rated, commuting daily from her own home, with 6 weeks of farm work in 2009; one grower paid her $120 cash in 2010 and spent $80,000 on farm labor. 409(a)(7)(B): clause (ii) ($2,500) does not apply to her, and $120 fails clause (i).", + "facts": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment; commutes daily from his permanent residence to the farm on which he is so employed; and has been employed in agriculture less than 13 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is less than $150", + "cash_remuneration": "cash remuneration paid by check" + }, + "expected": "noncovered", + "decides": "seasonal_hand_harvest_under_150" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Nia again, but the grower paid her $160 cash in 2010: the $150 test of 409(a)(7)(B)(i) passes.", + "facts": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment; commutes daily from his permanent residence to the farm on which he is so employed; and has been employed in agriculture less than 13 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is $160", + "cash_remuneration": "cash remuneration paid by check" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Omar, a 2010 piece-rate hand-harvester who commutes daily from home, paid $120 by one grower with an $80,000 farm payroll, but he worked 14 weeks in agriculture in 2009, so 409(a)(7)(B)(III) fails and the $2,500 employer test applies to him.", + "facts": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in a customarily piece-rate operation, commuting daily from his permanent residence, employed in agriculture 14 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is less than $150", + "cash_remuneration": "cash remuneration paid by check" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Paz, a 2012 piece-rate hand-harvester with 4 weeks of farm work in 2011 who lives in the grower's on-farm housing during the season instead of commuting from a permanent residence; $120 cash, $80,000 farm payroll. 409(a)(7)(B)(II) fails.", + "facts": { + "agricultural_service": "employed as a hand harvest laborer on a customary piece rate basis, living in employer housing on the farm during the season; employed in agriculture 4 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is less than $150", + "cash_remuneration": "cash remuneration paid by check" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Quin, a 2005 year-round dairy worker given a free house on the farm and meals in kind besides his cash pay; the remuneration tested here is the house and meals, a bona fide in-kind provision with no cash equivalence (his cash pay is a separate item under the cash tests). 409(a)(7)(A) excludes the lodging and meals; Pub. 51 (2023) lists \"food, lodging, clothing\" among noncash wages.", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": false, + "services_performed_date": "on or after 1995-08-07" + }, + "expected": "noncovered", + "decides": "genuine_noncash_with_dominion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Rae, a 2005 dairy worker paid a $300 monthly housing allowance in cash with her wages. A cash allowance is cash remuneration, so the lodging phrase of the noncash case does not reach it.", + "facts": { + "cash_remuneration": "cash remuneration, including a cash housing allowance", + "noncash_transfer_cash_equivalence": false + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Sal, a 2010 farm worker whose employer advanced food on credit and deducted it from his cash share of net crop proceeds; RS 01402.020 A counts the share before the deduction as cash wages.", + "facts": { + "cash_remuneration": "cash share of the net proceeds, before deduction of amounts advanced on credit for food", + "noncash_transfer_cash_equivalence": false + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Tess, a 1990 hired hand given a trailer to live in and meals in kind besides her cash pay; the remuneration tested is the trailer and meals, a bona fide in-kind provision, excluded before and after the 1995 ruling.", + "facts": { + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products", + "noncash_transfer_cash_equivalence": false, + "services_performed_date": "before 1995-08-07" + }, + "expected": "noncovered", + "decides": "genuine_noncash_with_dominion" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Dan in IRS Pub. 15 (2026): a day laborer on Gavrielle's family fruit farm paid $1,000 cash in 2026. The $150 test passes; all cash pay is wages.", + "facts": { + "cash_remuneration": "cash remuneration paid by check", + "amount": "$1,000 cash from one employer in 2026" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "agricultural_service_1988", + "worker": "INVENTED: Uma, a seasonal piece-rate hand-harvester (daily commuter, 5 weeks of farm work in 1993) paid in 1994 for 1994 work with 2 calves the grower sold for her at once ($100), a cash-equivalent transfer. Both cases 1 and 2 hold; case 1 ranks first, and both exclude.", + "facts": { + "agricultural_service": "employed as a hand harvest laborer and paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment; commutes daily from his permanent residence to the farm on which he is so employed; and has been employed in agriculture less than 13 weeks during the preceding calendar year", + "amount": "cash remuneration paid by the employer in the calendar year for agricultural labor is less than $150", + "services_performed_date": "before 1995-08-07", + "noncash_transfer_cash_equivalence": true, + "noncash_transfer_dominion_control": "employee did not obtain dominion and control; transfer is economically a cash payment", + "cash_remuneration": "remuneration paid in any medium other than cash, including lodging, food, clothing, and agricultural or horticultural commodities such as livestock, grain and milk products" + }, + "expected": "noncovered", + "decides": "cash_equivalent_transfer_before_1995_08_07" + }, + { + "rule_id": "agricultural_share_service_1968", + "worker": "INVENTED: Vera, a 1972 Mississippi sharecropper who grows cotton on the owner's land; the crop is divided half to her and half to the owner, so her share depends on what she produces. 410(a)(16) excludes the service from employment; 411(c)(2)(B) makes it a trade or business.", + "facts": { + "agricultural_share_arrangement": "the worker produces agricultural or horticultural commodities on the owner's or tenant's land, the commodities or their proceeds are divided between them, and the worker's share depends on the amount produced", + "employee_self_or_mixed": "worker under a sharefarming arrangement" + }, + "expected": "covered", + "decides": "qualifying_sharefarmer_arrangement" + }, + { + "rule_id": "agricultural_share_service_1968", + "worker": "INVENTED: Wade, who from 2015 raises calves on shares on a tenant's ranch and keeps 40 percent of the calves produced. 410(a)(16)(A) covers commodities \"(including livestock, bees, poultry, and fur-bearing animals and wildlife)\", so the row text's agricultural or horticultural commodities include his calves.", + "facts": { + "agricultural_share_arrangement": "the worker produces agricultural or horticultural commodities on the owner's or tenant's land, the commodities or their proceeds are divided between them, and the worker's share depends on the amount produced" + }, + "expected": "covered", + "decides": "qualifying_sharefarmer_arrangement" + }, + { + "rule_id": "agricultural_share_service_1968", + "worker": "INVENTED: Xia, a 1990 farm worker promised 200 bushels of corn for the season whatever the yield. 20 CFR 404.1017(c): \"a specific amount of the commodities not based on your production\" is not sharefarming.", + "facts": { + "agricultural_share_arrangement": "the worker receives a fixed 200 bushels of the crop regardless of the amount produced" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "agricultural_service", + "self_employment_base_definition" + ] + }, + { + "rule_id": "agricultural_share_service_1968", + "worker": "INVENTED: Yul, a 2001 farm worker paid $12 an hour by the farm owner (404.1017(c): \"a specific rate of pay\").", + "facts": { + "agricultural_share_arrangement": "the worker is paid a specific hourly rate" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "agricultural_service", + "self_employment_base_definition" + ] + }, + { + "rule_id": "agricultural_share_service_1968", + "worker": "INVENTED: Zed, who in 1999 farms soybeans for a custom-farming contractor that neither owns nor rents the land, splitting the crop with the contractor. 410(a)(16) reaches only an arrangement \"with the owner or tenant of land\".", + "facts": { + "agricultural_share_arrangement": "the worker produces commodities under a crop-split arrangement with a contractor who is neither owner nor tenant of the land" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "agricultural_service", + "self_employment_base_definition" + ] + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Abe, hired in 1970 by an Iowa farmer whose farm is operated for profit to refinish the farmer's own pleasure boat in the farmyard; not in the course of the farm business. 410(f)(5) makes this agricultural labor and 409(a)(6)(C) takes 410(f)(5) service out of nonbusiness work.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "farm_operated_for_profit", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Abe's twin, hired in 1970 for the same boat work on a hobby farm not operated for profit: ordinary nonbusiness work under the $50 quarterly test.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm not operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Bea, a 1975 housekeeper in her employer's private home in town. 409(a)(6)(C) and POMS RS 01901.520 A take domestic service in a private home out of nonbusiness work.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "service not in the course of the employer's trade or business", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Cal, a carpenter hired in 1975 to remodel the employer's private home (POMS RS 01901.520 B: artisans repairing the private home do nonbusiness work, not domestic service).", + "facts": { + "domestic_service": "carpentry on the employer's private home (not domestic service)", + "casual_service": "service not in the course of the employer's trade or business", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Dee, a 1972 clerk in her employer's hardware store: service in the course of the employer's trade or business.", + "facts": { + "casual_service": "service in the course of the employer's trade or business, or any service for a corporation", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered", + "decides": "business_or_corporate_service" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Eli, hired in 1976 by a corporation to run personal errands for its president. POMS RS 01901.520 A: nonbusiness work \"is never work for a corporation\".", + "facts": { + "casual_service": "service in the course of the employer's trade or business, or any service for a corporation", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered", + "decides": "business_or_corporate_service" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Fay, a 1974 campaign worker employed by a candidate for public office (POMS RS 01901.520 B lists this as nonbusiness work).", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (campaign work for a candidate)", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Gus, who in 1973 keeps a family cemetery plot in order and is paid with a used car. 409(a)(6)(A) excludes noncash pay for nonbusiness work.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (care of a family cemetery plot)", + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Gus's neighbour, who keeps a family plot in 1973 for $60 cash in one quarter.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (care of a family cemetery plot)", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Hap, a 1971 cook in the private home of a farm operator on a farm operated for profit. Before 2004, 410(f)(5) made domestic service in a private home on such a farm agricultural labor, and 409(a)(6)(C) excludes both domestic and 410(f)(5) service from nonbusiness work. Both texts hold; the farm case ranks first.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "farm_operated_for_profit", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED: Ivy, hired by a family to play the organ at a 1976 funeral, $75 cash in one quarter (POMS RS 01901.520 B).", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (musician at a funeral)", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Jan, a 1990 nanny in her employer's private home in town (409(a)(6)(C)).", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "service not in the course of the employer's trade or business", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Kay, a 1999 cook in a farm operator's private home on a farm operated for profit. 409(a)(6)(B) puts \"domestic service in a private home of the employer (including domestic service described in section 410(f)(5))\" (1994 edition text) under the domestic threshold; both texts hold and the domestic case ranks first.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Lev, hired in 2000 by a farmer (farm operated for profit) to paint the farmer's sailboat in the farmyard: 410(f)(5) agricultural labor.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "farm_operated_for_profit", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Lev's cousin, hired in 2000 for the same work on a hobby farm not operated for profit.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm not operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Mae, a 2010 bookkeeper in her employer's accounting business.", + "facts": { + "casual_service": "service in the course of the employer's trade or business, or any service for a corporation", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered", + "decides": "business_or_corporate_service" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Ned, paid in 2005 by a farming corporation to tend the personal garden at its chief executive's farmhouse on the corporation's farm operated for profit. Read literally he meets the farm text (service not in the course of the business, on a farm operated for profit) and the corporation clause of the business text. 410(f)(5) has no corporate limit and 409(a)(6)(C) excludes 410(f)(5) service from nonbusiness work, so the farm case, ranked first, sends him to the agricultural rules (review r5 low 9).", + "facts": { + "casual_service": [ + "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "service in the course of the employer's trade or business, or any service for a corporation" + ], + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "farm_operated_for_profit", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Ora, a homeowner's plumber hired in 1995 to replace the pipes of her private home: nonbusiness work (POMS RS 01901.520 B, artisans), $100 annual test.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (plumbing repair of the employer's private home)", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Pat, a 1985 campaign worker for a candidate paid only in meals and a campaign jacket (409(a)(6)(A)).", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (campaign work for a candidate)", + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Pat's colleague, paid $150 cash for the 1985 campaign.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (campaign work for a candidate)", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Quentin, a musician hired by a family for a 2020 funeral, $100 cash.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (musician at a funeral)", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED (review r6 M-6): $60 cash paid on 1978-01-05 for yard work for a neighbour in December 1977. The family's service axis sends the service to casual_service_1968; under CE1's chosen payment-date reading of section 351(d) the $100 calendar-year test applies (threshold casual_cash_annual for 1978). The conjunctive reading, which the row names and does not apply, would keep the $50 calendar-quarter test (review r7 M-6).", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (yard work for a neighbour)", + "cash_remuneration": "cash remuneration", + "amount": "$60 cash paid 1978-01-05 for services rendered in December 1977", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "covered_above_threshold", + "decides": "remuneration_paid_after_1977" + }, + { + "rule_id": "domestic_service_1968", + "worker": "INVENTED: Una, a 1980 cook in a Nebraska farm operator's private home on a farm operated for profit, $40 a quarter cash. The pre-1994 409(a)(6)(B) said \"the term 'domestic service in a private home of the employer' does not include service described in section 410(f)(5)\", and pre-2004 410(f)(5) made such service agricultural labor.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "domestic_farm_service_before_1995", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "domestic_service_1968", + "worker": "INVENTED: Una's sister, a 1980 cook in a private home on a hobby farm not operated for profit: not 410(f)(5) service, so the $50 quarterly domestic test applies.", + "facts": { + "domestic_service": "domestic service in a private home on a farm not operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1968", + "worker": "INVENTED: Vi, a 1970 live-in maid paid only in room and board (409(a)(6)(A); POMS RS 01402.215 A; NL 00711.065 para. 1379: \"Only cash pay for such service counts\").", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "domestic_service_1968", + "worker": "INVENTED: Vi's successor, paid $60 cash in a quarter in 1970.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1968", + "worker": "INVENTED: Wren, a 1985 babysitter paid $70 cash a quarter by one family in town.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": "$70 cash a quarter from one employer" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1968", + "worker": "INVENTED: Xan, a farm operator's housekeeper on a farm operated for profit, paid for 1993 on 1993-12-30: before the Pub. L. 103-387 boundary on either source's date.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration" + }, + "expected": "deferred", + "decides": "domestic_farm_service_before_1995", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r7 M-8(c), just misses domestic_farm_service_before_1995 on amount): Yara, a cook in a Kansas farm operator's private home on a farm operated for profit, paid $600 cash in 1994; the farm's 1994 labor payroll is $1,500. Both readings cover the pay: the agricultural $150 test is met, and on the 409 notes' reading the 1994 benefit-credit transition reaches $50 to $999.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "amount": [ + "$600 cash from one employer in 1994", + "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + ] + }, + "expected": "covered", + "decides": "benefit_credit_transition_1994" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Zia, a nanny in a farm operator's private home on a farm operated for profit, paid $100 cash in 1994; farm labor payroll $1,500. Agricultural reading: under $150 and $2,500, not wages. Statutory-note reading: domestic, $50 to $999 in 1994, the RS 01402.216 A transition credit. The readings give different outcomes, so the open case refuses.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "amount": [ + "cash remuneration from one employer in 1994 of at least $50 but less than $1,000", + "cash remuneration from one employer in 1994 either of at least $50 but less than $150, from an employer whose 1994 expenditures for agricultural labor were less than $2,500, or of less than $50, from an employer whose 1994 expenditures for agricultural labor were $2,500 or more" + ] + }, + "expected": "refuses", + "decides": "domestic_farm_service_before_1995" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Abby, a cook in a private home on a hobby farm not operated for profit, paid $400 cash in 1994: not 410(f)(5) service, so the 1994 domestic rules and the transition credit apply.", + "facts": { + "domestic_service": "domestic service in a private home on a farm not operated for profit", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + }, + "expected": "covered", + "decides": "benefit_credit_transition_1994" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Bo, a 1994 live-in housekeeper paid only in room and board (409(a)(6)(A)).", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Bo's successor, paid $1,200 cash in 1994: the annual $1,000 test passes.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": "$1,200 cash from one employer in 1994" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Cy, a 1994 babysitter paid $400 cash by one family. POMS RS 01402.216 A: \"For 1994 only, in cases where domestic employees were paid $50 or more but less than $1,000, the employee will still receive the credit\" (no FICA tax due).", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + }, + "expected": "covered", + "decides": "benefit_credit_transition_1994" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Dot, 16 in 1994, babysits for one family for $300 cash in 1994. 410(a)(21) applies only to \"services performed after Dec. 31, 1994\" (410 note), so her 1994 service takes the transition credit.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + }, + "expected": "covered", + "decides": "benefit_credit_transition_1994" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Ed, paid $40 cash by one family in 1994: below the transition's $50 floor and the $1,000 test.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of $40" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED: Flo, paid exactly $1,000 cash by one family in 1994: the annual test passes, so the transition case misses.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of $1,000" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Gil, a 2000 live-in housekeeper paid only in room and board (409(a)(6)(A)).", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "remuneration paid in any medium other than cash", + "age": "18 or older" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Gil's successor, paid $2,000 cash in 2000.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "18 or older" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Hana, 16, a high-school student who babysits for one family in 2010 for $900 cash. 410(a)(21); Pub. 926 (2026): \"If the employee is a student, providing household services isn't considered to be their principal occupation.\"", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "under 18 during any portion of the calendar year in which the service is performed", + "occupation": "domestic service is not the individual's principal occupation", + "services_performed_date": "on or after 1995-01-01", + "enrollment": "high-school student" + }, + "expected": "noncovered", + "decides": "minor_not_principal_occupation" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Ira, a student who turns 18 on 2010-12-20, babysits on 2010-12-10 and is paid on 2011-01-04, when the payment-date axis looks up 2011. 410(a)(21)(A) asks whether the service \"is performed in any year by an individual under the age of 18 during any portion of such year\": the year of performance, 2010, when he was under 18 (Pub. 15 (2026): \"under age 18 during any portion of the calendar year\"). The age text names that year.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "under 18 during any portion of the calendar year in which the service is performed", + "occupation": "domestic service is not the individual's principal occupation", + "services_performed_date": "on or after 1995-01-01", + "enrollment": "college student" + }, + "expected": "noncovered", + "decides": "minor_not_principal_occupation" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Jade, a 19-year-old student who babysits in 2012 (18 or older all year).", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "18 or older throughout the year in which the service is performed", + "occupation": "domestic service is not the individual's principal occupation", + "services_performed_date": "on or after 1995-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Kai, 17, who left school and works full time in 2015 as a live-out nanny for one family; domestic service is his principal occupation.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "under 18 during any portion of the calendar year in which the service is performed", + "occupation": "domestic service is the individual's principal occupation", + "services_performed_date": "on or after 1995-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Lia, 15, babysits on 1994-12-28 and is paid on 1995-01-03. 410(a)(21) reaches only \"services performed after Dec. 31, 1994\"; the boundary_clause sends her to the residual.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "under 18 during any portion of the calendar year in which the service is performed", + "occupation": "domestic service is not the individual's principal occupation", + "services_performed_date": "before 1995-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Moe, a 1996 cook in a farm operator's private home on a farm operated for profit. POMS RS 01402.216 A: \"Beginning January 1, 1995, domestic employees on farms operated for profit ... are subject to the new domestic threshold\".", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "age": "18 or older" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1995", + "worker": "INVENTED: Jane A. Oak in IRS Pub. 926 (2026): an unrelated adult paid $70 every Friday for 48 weeks ($3,360) to care for Mary Brown's child.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "age": "18 or older", + "amount": "$3,360 cash from one employer in 2026" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Ned, 16, works in 1975 for a hardware company wholly owned by his father. POMS RS 01901.250 B.1 NOTE: \"Service for a corporation is not considered family employment\"; 410(a)(3) needs service \"in the employ of his father or mother\".", + "facts": { + "incorporation": "corporation is the employer", + "family_service": "child under 21 working for a corporation his parent owns" + }, + "expected": "covered", + "decides": "corporate_employer" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Ned's brother, 16, works in 1975 in their father's unincorporated hardware store.", + "facts": { + "incorporation": "sole proprietorship of the parent", + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent" + }, + "expected": "noncovered", + "decides": "child_under_21" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Olga, employed in 1970 by her widowed daughter to care for the daughter's children, all under 18, in the daughter's home. 410(a)(3)(B)(i)-(iii), added by Pub. L. 90-248 for \"services performed after December 31, 1967\".", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Olga's neighbour, employed by her widowed son on the same terms for care given in December 1967 and paid in January 1968. POMS RS 01901.250 C.1 NOTE: \"For the years 1961 through 1967 inclusive, domestic service by a parent in a private home of a son or daughter is excluded.\"", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ], + "services_performed_date": "before 1968-01-01" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Pia, employed in 1979 by her married son to care for his children under 18 at his home; his wife's illness kept her from caring for them from 9/12 to 10/20, more than four weeks but not four continuous weeks within one calendar quarter (POMS RS 01901.250 G Example 3 pattern).", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a son whose spouse was incapacitated from 9/12 to 10/20, not 4 continuous weeks in one quarter" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Rita, employed in 1980 by her married daughter to care for the daughter's children (under 18) at the daughter's home while the daughter's husband, healthy and living at home, works double shifts at a mill and cannot care for them for six continuous weeks of the second quarter. 410(a)(3)(B)(i) requires a spouse \"who has a mental or physical condition which results in such spouse's being incapable of caring\"; POMS RS 01901.250 C.1.b and Pub. 15 (2026) say the same. The exception text now states that cause, which is false of her, so she states only the old wording and the parent text: excluded.", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse in the home unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Sam, 20, works in 1980 in his father's unincorporated hardware store. Before 1988, 410(a)(3)(A) excluded service by a child under twenty-one for a parent (POMS RS 01901.250 B.2).", + "facts": { + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent", + "incorporation": "sole proprietorship of the parent" + }, + "expected": "noncovered", + "decides": "child_under_21" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Tia, 17, works in 1983 for a dairy partnership whose only partners are her mother and father (POMS RS 01901.250 E).", + "facts": { + "family_service": "child under 21 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent", + "incorporation": "partnership of both parents" + }, + "expected": "noncovered", + "decides": "child_under_21" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Sam's brother, 21, works in 1984 in the same store.", + "facts": { + "family_service": "child aged 21 employed by a parent", + "incorporation": "sole proprietorship of the parent" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Uli, 17, works in 1983 for a partnership of his father and an unrelated partner; the exclusion needs the relationship to every partner (POMS RS 01901.250 E; Pub. 15 (2026)).", + "facts": { + "family_service": "child under 21 employed by a partnership of a parent and an unrelated partner", + "incorporation": "partnership" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Val, 19, works in 1985 for the estate of his late father, which runs the family farm until it is settled. Pub. 15 (2026): a child is covered if they work for \"An estate, even if it is the estate of a deceased parent\".", + "facts": { + "family_service": "child under 21 employed by the estate of a deceased parent", + "incorporation": "estate" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Wilma, the paid bookkeeper of her husband's unincorporated grocery in 1985. Before 1988 all service for a spouse was excluded (POMS RS 01901.250 A.2).", + "facts": { + "family_service": "individual employed by a spouse (for a partnership, every partner has this relationship)", + "incorporation": "sole proprietorship of the spouse" + }, + "expected": "noncovered", + "decides": "spouse_employee" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Wilma's sister, bookkeeper in 1985 for her husband's incorporated grocery.", + "facts": { + "family_service": "individual employed by a corporation the spouse owns", + "incorporation": "corporation is the employer" + }, + "expected": "covered", + "decides": "corporate_employer" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Xena, bookkeeper in 1985 for a partnership of her husband and his brother. Pub. 15 (2026): covered for \"A partnership, even if the individual's spouse is a partner\".", + "facts": { + "family_service": "individual employed by a partnership of the spouse and an unrelated partner", + "incorporation": "partnership" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Yuri, hired in 1975 by his married son, whose wife is healthy and at home, to do housework in the son's home. 410(a)(3)(B) excludes such domestic service.", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Yuri's cousin, employed in 1975 as a baker in his son's bakery, in a genuine employment relationship (POMS RS 02101.125 A: after 1960 such service is covered).", + "facts": { + "family_service": "parent employed by child in the child's bakery business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Zoe, 17, who works in 1978 in her grandmother's store: grandparents are not in 410(a)(3).", + "facts": { + "family_service": "grandchild employed by a grandparent" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Ada, hired in 1980 by a partnership whose only partners are her son and her daughter to keep a lake cottage the partners hold for their own use, not in the partnership's business. POMS RS 01901.250 E applies the family exclusion where it applies \"because of the relationship of the employee to each partner\". She states the parent text (employment by her son and daughter jointly); the text, unlike the child and spouse texts, does not say so (NOTE).", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "incorporation": "partnership of the employee's son and daughter" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Bo, 15, works in 2000 for his mother's incorporated print shop. Pub. 15 (2026): covered for \"A corporation, even if it is controlled by the child's parent\".", + "facts": { + "incorporation": "corporation is the employer", + "family_service": "child under 18 working for a corporation the parent controls" + }, + "expected": "covered", + "decides": "corporate_employer" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Bo's sister, 15, works in 2000 in their mother's unincorporated print shop.", + "facts": { + "incorporation": "sole proprietorship of the parent", + "family_service": "child under 18 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 18 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 18 employed by an adoptive or foster parent" + }, + "expected": "noncovered", + "decides": "child_under_18" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Mrs. Heller's mother (POMS RS 01901.250 G Example 4, 2001): hired by her unremarried widowed daughter to care for the daughter's three children, all under 18, in her home.", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ] + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Mr. Palmeiro's mother (POMS RS 01901.250 G Example 3, 1999): his wife could not care for the children from 9/12/99 to 10/20/99, \"not a four week period in the calendar quarter\".", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a son whose spouse was incapacitated from 9/12/99 to 10/20/99, not 4 continuous weeks in one quarter" + ] + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Cleo, hired in 2005 by her married daughter to care for the daughter's children (under 18) at home while the daughter's healthy husband, who lives at home, works offshore rotations of six weeks on, unable to care for them for six continuous weeks of the quarter. 410(a)(3)(B)(i) and Pub. 15 (2026) require that he cannot care \"because of a mental or physical condition\"; the exception text now states that cause, which is false of her: excluded.", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse in the home unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ] + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Dev, 16, works in 2005 in his father's unincorporated store (410(a)(3)(A)).", + "facts": { + "family_service": "child under 18 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 18 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 18 employed by an adoptive or foster parent", + "incorporation": "sole proprietorship of the parent" + }, + "expected": "noncovered", + "decides": "child_under_18" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Eve, 17, works in 2006 for a farm partnership of both her parents (Pub. 15 (2026): \"a partnership in which each partner is a parent of the child\").", + "facts": { + "family_service": "child under 18 employed by a parent (for a partnership, every partner has this relationship); this includes a stepchild under 18 employed by a stepparent, also after the natural parent's death, and an adopted or foster child under 18 employed by an adoptive or foster parent", + "incorporation": "partnership of both parents" + }, + "expected": "noncovered", + "decides": "child_under_18" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Dev's brother, 18, works in 2005 in the same store, in the course of the father's business.", + "facts": { + "family_service": "child aged 18 employed by a parent in the parent's trade or business", + "incorporation": "sole proprietorship of the parent" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Finn, 19, paid in 2008 to clean his parents' house (410(a)(3)(B): \"domestic service in a private home of the employer, performed by an individual under the age of 21 in the employ of his father or mother\").", + "facts": { + "family_service": "child under 21 employed by a parent in service not in the course of the parent's trade or business, or in domestic service in the parent's private home (for a partnership, every partner has this relationship); this includes a stepchild under 21 employed by a stepparent in such service, also after the natural parent's death, and an adopted or foster child under 21 employed by an adoptive or foster parent in such service" + }, + "expected": "noncovered", + "decides": "child_under_21_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Finn's sister, 21, paid in 2008 to clean their parents' house.", + "facts": { + "family_service": "child aged 21 employed by a parent in domestic service in the parent's private home" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Mrs. Brandon (POMS RS 01901.250 G Example 2, 1995): paid by her husband, a self-employed baker, to prepare statistics for his bowling league, not his bakery business.", + "facts": { + "family_service": "individual employed by a spouse in service not in the course of the employer's trade or business, or in domestic service in the employer's private home" + }, + "expected": "noncovered", + "decides": "spouse_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Gwen, paid in 2002 by her husband to keep house in his private home, which is also his home office; she states both spouse texts. POMS RS 01901.250 A.1 excludes \"domestic service in a private home of the employing spouse\" as its own prong.", + "facts": { + "family_service": [ + "individual employed by a spouse in service not in the course of the employer's trade or business, or in domestic service in the employer's private home", + "spouse employed in the employer's trade or business" + ] + }, + "expected": "noncovered", + "decides": "spouse_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Mrs. Ripken (POMS RS 01901.250 G Example 1, 1990): the paid bookkeeper of her husband's grocery.", + "facts": { + "family_service": "spouse employed in the employer's trade or business" + }, + "expected": "covered", + "decides": "spouse_in_trade_or_business" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Hugo, hired in 2010 by his married daughter, whose husband is healthy and at home, to keep house in her home.", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Iris, hired in 2012 by her son to cook in his private home, which he also runs as a bed and breakfast; she states both parent texts. 410(a)(3)(B) excludes \"domestic service in a private home of the employer\" as a prong of its own.", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by child in the child's trade or business in a genuine employment relationship" + ] + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Sawyer (POMS RS 02101.125 B Example A, 2011): a carpenter employed part time by his son, a building contractor, who directs the work; union pay rate.", + "facts": { + "family_service": "parent employed by child in the child's trade or business in a genuine employment relationship" + }, + "expected": "covered", + "decides": "parent_in_child_trade_or_business" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Sawyer's brother, paid in 2011 by his son to mow and weed the son's private yard (not in the son's business).", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Jon, 17, works in 2015 in his uncle's store: uncles are not in 410(a)(3).", + "facts": { + "family_service": "nephew employed by an uncle" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Kira, hired in 2016 by a partnership whose only partners are her two daughters to keep a cottage the partners hold for their own use, not in the partnership's business (POMS RS 01901.250 E). She states the parent text (employment by her daughters jointly); the text does not say so (NOTE).", + "facts": { + "family_service": "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "incorporation": "partnership of the employee's two daughters" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Lars, a State University student enrolled and regularly attending classes, who in 1975 is the paid houseboy of the local chapter of a fraternity whose members are mostly State students. 410(a)(2); POMS RS 01901.220 A.1 and B.2.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "noncovered", + "decides": "enrolled_student_in_local_club" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Mina, enrolled and attending a community college, who in 2005 cooks for the local chapter of a State University sorority (members mostly State students). 410(a)(2) needs only a student \"enrolled and ... regularly attending classes at a school, college, or university\", not at the club's college.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "noncovered", + "decides": "enrolled_student_in_local_club" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Nico, an enrolled State student who in 1990 cooks in the dining room a local chapter runs as a public restaurant. POMS RS 01901.220 A NOTE: \"When engaged in commercial enterprise domestic service is not excluded.\"", + "facts": { + "domestic_service": [ + "domestic service for a club or chapter engaged in a commercial enterprise", + "domestic service in a local college club or a local chapter of a college fraternity or sorority" + ], + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "covered", + "decides": "commercial_enterprise" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Omar, an enrolled State student on leave who attends no classes in the spring of 1998 while he cooks for a local chapter.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "enrolled but not attending classes during a leave of absence", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Pam, an enrolled State student who in 1980 cooks for a downtown dining club whose members are mostly townspeople with no tie to the college.", + "facts": { + "domestic_service": "domestic service in a local dining club", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club membership composed mostly of townspeople unconnected with the college" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Quinn, an enrolled State student who in 2001 keeps the books of a local fraternity chapter: bookkeeping is not domestic service (POMS RS 01901.200 D.2).", + "facts": { + "domestic_service": "bookkeeping for a local chapter of a college fraternity (not domestic service)", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Rhea, a cook who is not a student, employed in 2010 by a local sorority chapter.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "not enrolled at any school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Sid, an enrolled State student who in 1985 cooks at the local State University Alumni Club, whose members are State graduates and faculty. POMS RS 01901.220 B NOTE: \"an alumni club or alumni chapter is not a college club, fraternity, or sorority, within the meaning of the law\", so 410(a)(2) does not exclude him. Read literally the exclusion's texts also hold (membership mostly \"persons directly connected with\" the college, B.1's phrase); the alumni case ranks above it.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": [ + "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)", + "an alumni club or alumni chapter" + ] + }, + "expected": "covered", + "decides": "alumni_club_or_chapter" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED: Ros's brother, who rakes the same yard in January 1978 and is paid $60 cash on 1978-01-30: services rendered and pay both after 1977, so the $100 calendar-year test applies (351(d)) and $60 is not wages.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (yard work for a neighbour)", + "cash_remuneration": "cash remuneration", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED (review r7 low 5 moves it to the service row): Sven, the bookkeeper of his employer's hardware business for December 1977, paid $40 on 1978-01-06. Service in the course of the employer's trade or business is not nonbusiness work (POMS RS 01901.520 A), and the 1977 amendment changed only the nonbusiness cash test (\"year\" for \"quarter\", \"$100\" for \"$50\", 409 notes), so no casual test applies: the business case ranks above the payment-date case.", + "facts": { + "casual_service": "service in the course of the employer's trade or business, or any service for a corporation", + "cash_remuneration": "cash remuneration", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "covered", + "decides": "business_or_corporate_service" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED (review r7 low 5 moves it to the service row): Tess, hired by a farmer (farm operated for profit) to paint his sailboat in the farmyard in December 1977 and paid in January 1978: 410(f)(5) agricultural labor; the farm case ranks above the payment-date case.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business, performed on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "deferred", + "decides": "farm_operated_for_profit", + "defers_to": [ + "agricultural_service" + ] + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED (review r7 low 5 moves it to the service row): Uma, a nanny in a private home in town for December 1977, paid in January 1978: domestic service goes to the domestic family; the domestic case ranks above the payment-date case.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "casual_service": "service not in the course of the employer's trade or business", + "cash_remuneration": "cash remuneration", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "deferred", + "decides": "domestic_service_in_private_home", + "defers_to": [ + "domestic_service" + ] + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED (review r7 low 5 moves it to the service row): Vic, paid in January 1978 for December 1977 campaign work for a candidate only in meals and a jacket: 409(a)(6)(A) excludes noncash pay for nonbusiness work, and the 1977 amendment changed only the cash test; the noncash case ranks above the payment-date case.", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (campaign work for a candidate)", + "cash_remuneration": "remuneration paid in any medium other than cash", + "remuneration_paid_date": "remuneration paid on or after 1978-01-01" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Wanda, employed in 1981 by her married daughter to care for the daughter's children (under 18) at the daughter's home while the daughter's husband, who lives at home, is bedridden after a back injury for seven continuous weeks of the third quarter: a spouse \"who has a mental or physical condition which results in such spouse's being incapable of caring\" (410(a)(3)(B)(i)).", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Xia, employed in 1982 by her divorced, unremarried son to care at his home for his 19-year-old daughter, who after surgery needs an adult's personal care for eight continuous weeks of the first quarter (410(a)(3)(B)(iii): \"has a mental or physical condition which requires the personal care and supervision of an adult\").", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "family_service_1968", + "worker": "INVENTED: Yves, employed in 1983 by his divorced, unremarried daughter to keep house where the only child at home is her healthy 19-year-old son: 410(a)(3)(B)(iii) needs a child under 18 or one whose mental or physical condition requires an adult's care, so the exception misses.", + "facts": { + "family_service": [ + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service", + "parent employed by a divorced, unremarried daughter whose only child at home is a healthy 19-year-old" + ], + "services_performed_date": "on or after 1968-01-01" + }, + "expected": "noncovered", + "decides": "parent_for_child_nonbusiness_or_domestic" + }, + { + "rule_id": "family_service_1988", + "worker": "INVENTED: Zora, hired in 2008 by her married son to care for his children (under 18) at his home while his wife, who lives at home, cannot care for them for five continuous weeks of the fourth quarter because of severe depression under treatment (410(a)(3)(B)(i); Pub. 15 (2026): \"because of a mental or physical condition\").", + "facts": { + "family_service": [ + "parent employed by a son or daughter in domestic service in the employer's home, where the employer is a surviving spouse or divorced and not remarried, or has a spouse living in the home who, because of a mental or physical condition, is unable to care for the child for at least 4 continuous weeks in the quarter, and a son, daughter, stepson or stepdaughter living in the home is under 18 or, because of a mental or physical condition, needs an adult's care for at least 4 continuous weeks in the quarter; this includes a stepparent employed by a stepson or stepdaughter on these terms, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter on these terms", + "parent employed by a son or daughter in service not in the course of the employer's trade or business, or in domestic service in the employer's private home; this includes a stepparent employed by a stepson or stepdaughter in such service, also after the natural parent's death, and an adoptive or foster parent employed by an adopted or foster son or daughter in such service" + ] + }, + "expected": "covered", + "decides": "parent_domestic_care_exception" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED: Ann, an enrolled State student who in 1995 cooks for the local chapter of a State fraternity whose members are mostly State students, with a few alumni members. POMS RS 01901.220 B NOTE: \"That some alumni or faculty members belong to the college club, fraternity, or sorority is immaterial.\" The chapter is not an alumni chapter.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "enrollment": "enrolled and regularly attending classes at a school, college or university", + "employer_school_nexus": "club or chapter membership composed mostly of students enrolled in the college (for a club, or of persons directly connected with it)" + }, + "expected": "noncovered", + "decides": "enrolled_student_in_local_club" + }, + { + "rule_id": "fishing_crew_share_service_1968", + "worker": "INVENTED: adult crew member, 1975, on a 6-person boat, paid only a catch share that depends on the catch; Pub. L. 94-455 s.1207(f)(4)(A) applies 410(a)(20) to services after 1954, but the row is open (no case), so the registry refuses.", + "facts": {}, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "fishing_crew_share_service_1968", + "worker": "INVENTED: 16-year-old son on his father's catch-share boat, 1987 (payment 1987): the subject of the open family-service question (Pub. L. 99-272 s.13303(c)(2), corrected by Pub. L. 100-647 s.8016(a)(4); no captured effective date).", + "facts": {}, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "fishing_crew_share_service_1968", + "worker": "INVENTED: adult cook on a 7-person boat, paid in 1986 a catch share plus $80 per trip contingent on a minimum catch; the payor did not treat the pay as FICA wages. Pub. L. 104-188 s.1116(a)(3)(A)(ii) reaches him; the open question (family service) does not touch him, yet the open row refuses.", + "facts": {}, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: 16-year-old son crewing on his father's 5-person boat for a catch share only, paid 1990, payor did not treat the pay as FICA wages: 410(a)(20) ('other than service described in paragraph (3)(A)') does not reach him; 410(a)(3)(A) does (family family decides).", + "facts": { + "family_service": "service described in 410(a)(3)(A): a child under 18 employed by a parent", + "fishing_catch_share_arrangement": [ + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry", + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)" + ], + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "deferred", + "decides": "child_under_18_for_parent", + "defers_to": [ + "family_service" + ] + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: 15-year-old stepdaughter crewing for a catch share on her stepmother's boat, paid 1993, payor did not treat it as FICA: POMS RS 01901.250 D applies family-employment rules to step-relationships, so the service is described in 410(a)(3)(A).", + "facts": { + "family_service": "service described in 410(a)(3)(A): a child under 18 employed by a parent", + "fishing_catch_share_arrangement": [ + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry", + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)" + ], + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "deferred", + "decides": "child_under_18_for_parent", + "defers_to": [ + "family_service" + ] + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: JUST MISSES child_under_18_for_parent by age: the same son at 18, paid 1991, catch share only, payor did not treat as FICA: (3)(A) needs under 18, so 410(a)(20) applies and 411(c)(2)(F) makes it self-employment.", + "facts": { + "fishing_catch_share_arrangement": [ + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry", + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)" + ], + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "catch_share_1996_clarification" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: JUST MISSES child_under_18_for_parent by employer: a 16-year-old employed by his father's incorporated fishing company, catch share only, paid 1992, payor did not treat as FICA. POMS RS 01901.250 B.1 NOTE: service for a corporation is not family employment.", + "facts": { + "fishing_catch_share_arrangement": [ + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry", + "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)" + ], + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "catch_share_1996_clarification" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: adult cook on a 7-person boat (crew averaged 7 over the preceding 4 quarters), paid 1992 a catch share plus $80 per trip contingent on a minimum catch, paid solely for cooking; payor did not treat as FICA. 1116(a)(3)(A)(ii) applies the amended 410(a)(20)(A).", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry", + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "catch_share_1996_clarification" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: adult deckhand, paid 1994, catch share only; the boat carried 11 on two trips but averaged 9.4 over the preceding 4 calendar quarters, so 410(a)'s closing sentence treats it as normally fewer than 10; payor did not treat as FICA.", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry", + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "catch_share_1996_clarification" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: JUST MISSES catch_share_1996_clarification by amount: adult engineer, paid 1990 a catch share plus $150 per trip for engineer duties contingent on a minimum catch; payor did not treat as FICA. $150 exceeds the $100 cap, so 410(a)(20) fails; ordinary employment (wages).", + "facts": { + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: JUST MISSES catch_share_1996_clarification by contingency: adult mate paid 1991 a catch share plus a flat $60 per trip not contingent on any minimum catch; payor did not treat as FICA. Fails 410(a)(20)(A)(ii); wages.", + "facts": { + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: REVIEW r5 LOW 7: adult deckhand paid 1993 a catch share and, as a bonus, a used outboard motor (non-cash additional compensation), no cash beyond the share; payor did not treat as FICA. 410(a)(20)(A) bars 'any additional compensation': not excluded, wage employment, covered. 3121(b)(20)(A) and 20 CFR 404.1031(a)(1) bar only cash: excluded from FICA employment and SE under 1402(c)(2)(F). Covered either way; only wage-vs-SE characterization differs.", + "facts": { + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax", + "fishing_catch_share_arrangement": "a share of the catch plus non-cash additional compensation (a used outboard motor), with no cash beyond the share" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: adult deckhand on a 6-person boat, paid 1990 a catch share only; the payor withheld FICA when paid. Former 410(a)(20)(A) ('any cash remuneration (other than as provided in subparagraph (B))') governs; met, so self-employment.", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)", + "historical_fica_treatment": "payor treated the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "catch_share_payor_treated_as_fica" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: adult deckhand on a 6-person boat, paid 1991 a catch share plus a non-cash bonus (a used outboard motor), no cash beyond the share; payor withheld FICA when paid. Former (A) barred only cash, so 410(a)(20) still applies.", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals, with no cash remuneration apart from that share (former 410(a)(20)(A), before the 1996 amendment)", + "historical_fica_treatment": "payor treated the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "catch_share_payor_treated_as_fica" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: JUST MISSES catch_share_payor_treated_as_fica by cash: adult cook paid 1992 a catch share plus $80 per trip contingent on a minimum catch for cooking; the payor withheld FICA when paid, so the 1996 amendment does not apply and former (A) bars any cash beyond the share: wage employment.", + "facts": { + "historical_fica_treatment": "payor treated the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1989", + "worker": "INVENTED: residual: adult crew member on a 14-person trawler, paid 1990 a catch share; the crew is not normally fewer than 10 (nor averaged fewer than 10), payor did not treat as FICA: ordinary employment rules.", + "facts": { + "historical_fica_treatment": "payor did not treat the remuneration, when paid, as subject to FICA tax" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: 17-year-old daughter crewing on her mother's 4-person boat for a catch share only, paid 2010: 410(a)(3)(A) service, outside 410(a)(20).", + "facts": { + "family_service": "service described in 410(a)(3)(A): a child under 18 employed by a parent", + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry" + }, + "expected": "deferred", + "decides": "child_under_18_for_parent", + "defers_to": [ + "family_service" + ] + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: JUST MISSES child_under_18_for_parent by relationship: a 17-year-old crewing for a catch share on his uncle's 4-person boat, paid 2011; an uncle is not a parent (POMS RS 01901.250 B, D).", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry" + }, + "expected": "covered", + "decides": "qualifying_catch_share_arrangement" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: adult deckhand on a 5-person boat, paid 2020 a share of the proceeds of the catch only.", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry" + }, + "expected": "covered", + "decides": "qualifying_catch_share_arrangement" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: adult engineer, paid 2003 a catch share plus exactly $100 per trip for engineer duties, contingent on a minimum catch ('does not exceed $100').", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry" + }, + "expected": "covered", + "decides": "qualifying_catch_share_arrangement" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: adult deckhand, paid 1996 a catch share only; the payor withheld FICA when paid. 1116(a)(3)(A)(i) applies the amendments to all remuneration paid after 1994 with no payor-treatment proviso.", + "facts": { + "fishing_catch_share_arrangement": "a share of the boat's catch or its proceeds (or the boats' catch in a fishing operation involving more than one boat) that depends on the amount caught, where the operating crew of the boat (or each boat from which the individual receives a share) is normally made up of fewer than 10 individuals (a crew whose average size on trips made during the preceding 4 calendar quarters was fewer than 10 is treated as normally fewer than 10), with no additional compensation other than cash of at most $100 per trip that is contingent on a minimum catch and paid solely for additional duties (such as mate, engineer, or cook) for which additional cash is traditional in the industry" + }, + "expected": "covered", + "decides": "qualifying_catch_share_arrangement" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: JUST MISSES qualifying_catch_share_arrangement by $1: adult engineer paid 2005 a catch share plus $101 per trip for engineer duties contingent on a minimum catch: (A)(i) fails; wages.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: JUST MISSES qualifying_catch_share_arrangement by duty: adult deckhand paid 2012 a catch share plus $50 per trip contingent on a minimum catch for keeping the owner's books ashore, not a duty for which extra cash is traditional: (A)(iii) fails; wages.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: JUST MISSES qualifying_catch_share_arrangement by crew: adult deckhand on a boat whose operating crew is normally 10 and averaged 10.0 over the preceding 4 quarters, catch share only, 2015: 'fewer than 10' fails; wages.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: REVIEW r5 LOW 7: adult deckhand paid 2019 a catch share plus free lodging ashore between trips (non-cash additional compensation), no cash beyond the share. 410(a)(20)(A) 'any additional compensation' fails: wage employment (covered). 3121(b)(20)(A) 'any cash remuneration' and 20 CFR 404.1031(a)(1) 'any cash pay' are met: FICA-excluded, SE under 1402(c)(2)(F) (covered).", + "facts": { + "fishing_catch_share_arrangement": "a share of the catch plus non-cash additional compensation (free lodging ashore between trips), with no cash beyond the share" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "fishing_crew_share_service_1995", + "worker": "INVENTED: residual: adult deckhand paid a fixed daily wage, 2022, no share of the catch: 410(a)(20)(B)-(C) fail.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: Mexican farm worker harvesting cotton in 1968 under a contract entered into in accordance with title V of the Agricultural Act of 1949 (no capture says such a contract existed after 1967), lawfully admitted temporarily for that agricultural labor: former 410(a)(1)(A) excludes.", + "facts": { + "nonresident_alien_status": [ + "foreign agricultural worker under a contract entered into in accordance with title V of the Agricultural Act of 1949, as amended", + "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor" + ], + "services_performed_date": "before 1984-07-18", + "agricultural_service": "agricultural labor performed in connection with that admission" + }, + "expected": "noncovered", + "decides": "title_v_contract_worker_before_1984_07_18" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: Mexican title V contract worker doing non-farm work for the contracting employer, 1970, before 1984-07-18: former (A) describes the worker, not the service, so the title V case ranks above the open other-service case.", + "facts": { + "nonresident_alien_status": [ + "foreign agricultural worker under a contract entered into in accordance with title V of the Agricultural Act of 1949, as amended", + "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor" + ], + "services_performed_date": "before 1984-07-18", + "agricultural_service": "service other than agricultural labor performed in connection with that admission" + }, + "expected": "noncovered", + "decides": "title_v_contract_worker_before_1984_07_18" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: JUST MISSES title_v by date: a title V contract worker, lawfully admitted temporarily for farm labor, picking melons on 1984-07-18, the day Pub. L. 98-369 s.2663(a)(7)(A) struck clause (A): clause (B) still excludes.", + "facts": { + "nonresident_alien_status": [ + "foreign agricultural worker under a contract entered into in accordance with title V of the Agricultural Act of 1949, as amended", + "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor" + ], + "agricultural_service": "agricultural labor performed in connection with that admission" + }, + "expected": "noncovered", + "decides": "temporary_agricultural_admission_agricultural_labor" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: Jamaican H-2 worker cutting sugar cane in Florida, 1975, lawfully admitted temporarily for that agricultural labor.", + "facts": { + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor", + "agricultural_service": "agricultural labor performed in connection with that admission" + }, + "expected": "noncovered", + "decides": "temporary_agricultural_admission_agricultural_labor" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: Guatemalan H-2A worker picking apples in Washington, 2021.", + "facts": { + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor", + "agricultural_service": "agricultural labor performed in connection with that admission" + }, + "expected": "noncovered", + "decides": "temporary_agricultural_admission_agricultural_labor" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: JUST MISSES the admission cases by visa: a Mexican H-2B worker (temporary nonagricultural admission) doing landscaping, 2015: not admitted to perform agricultural labor; 410(a)(1) does not reach him.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: JUST MISSES the admission cases by status: a lawful permanent resident farmworker picking strawberries, 2001: not admitted on a temporary basis.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: H-2A worker who, after harvest, works in his employer's roadside restaurant kitchen, 2018: statute/POMS (worker-based) exclude; Pub 51 (2023) names only 'agricultural labor performed in connection with this visa'. Open.", + "facts": { + "nonresident_alien_status": "foreign worker lawfully admitted to the United States on a temporary basis to perform agricultural labor", + "agricultural_service": "service other than agricultural labor performed in connection with that admission" + }, + "expected": "refuses", + "decides": "temporary_agricultural_admission_other_service" + }, + { + "rule_id": "foreign_agricultural_service_1968", + "worker": "INVENTED: residual: undocumented farmworker picking lettuce, 1990: not lawfully admitted, no title V contract.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: U.S. citizen clerk at the French consulate in New York, 1980: 410(a)(11) excludes; 411(c)(2)(C) makes it self-employment (POMS RS 01802.050 a).", + "facts": { + "citizenship": "United States citizen", + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + ], + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "us_citizen_in_united_states" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: U.S. citizen accountant in Chicago for a wholly owned instrumentality of a foreign government meeting all 410(a)(12) conditions, 1999.", + "facts": { + "citizenship": "United States citizen", + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of an instrumentality wholly owned by a foreign government, in service similar to that performed abroad by United States Government employees, with a Secretary of State certification of an equivalent foreign exemption" + ], + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "us_citizen_in_united_states" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: U.S. citizen driver at the Mexican consulate in San Juan, Puerto Rico, 2004: Puerto Rico is in the 'United States' in the geographical sense (410(i)).", + "facts": { + "citizenship": "United States citizen", + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + ], + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "us_citizen_in_united_states" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: JUST MISSES us_citizen_in_united_states by citizenship: a lawful permanent resident (Canadian citizen) clerk at the French consulate in New York, 1980: 411(c)(2)(C) reaches only citizens.", + "facts": { + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + ] + }, + "expected": "noncovered", + "decides": "direct_foreign_government" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: JUST MISSES us_citizen_in_united_states by place: a U.S. citizen employed by the French government at its embassy in Paris, 1990: 411(c)(2)(C) needs service in the United States.", + "facts": { + "citizenship": "United States citizen", + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + ] + }, + "expected": "noncovered", + "decides": "direct_foreign_government" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: Mexican national driver at the Mexican consulate in Los Angeles, 2005.", + "facts": { + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of a foreign government, including a consular or other officer or employee or a nondiplomatic representative" + ] + }, + "expected": "noncovered", + "decides": "direct_foreign_government" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: German national employee in New York of an instrumentality wholly owned by the German government, doing service similar to U.S. government employees' abroad, with the Secretary of State's reciprocity certification, 1995.", + "facts": { + "foreign_government_service": [ + "employee of a foreign government or of a wholly owned instrumentality meeting 410(a)(12)", + "employee of an instrumentality wholly owned by a foreign government, in service similar to that performed abroad by United States Government employees, with a Secretary of State certification of an equivalent foreign exemption" + ] + }, + "expected": "noncovered", + "decides": "qualifying_wholly_owned_instrumentality" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: JUST MISSES qualifying_wholly_owned_instrumentality by certification: a French national in New York employed by a wholly owned French state airline; no Secretary of State certification of an equivalent exemption: 410(a)(12)(B) fails; covered employment (POMS RS 01802.050 b).", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: JUST MISSES us_citizen_in_united_states by instrumentality conditions: a U.S. citizen in Houston employed by a foreign-government-owned oil company whose work is not similar to U.S. government service abroad, 2012: covered employment, not self-employment.", + "facts": { + "citizenship": "United States citizen", + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_government_service_1968", + "worker": "INVENTED: residual: Japanese national employed in Seattle by a privately owned Japanese trading company, 1988.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: Filipino seaman on a Liberian-flag cargo ship employed by a Delaware corporation (an American employer), working at sea and in the port of Long Beach, 1990: 410(a)(4)(A) and (B)(i).", + "facts": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "citizenship": "not a United States citizen" + }, + "expected": "noncovered", + "decides": "foreign_craft_noncitizen" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: Greek seaman (resident alien) on a Panamanian-flag tanker employed by a Greek shipping company, at sea and in U.S. ports, 2008: both (B)(i) and (B)(ii).", + "facts": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "citizenship": "not a United States citizen", + "american_employer": "employer is not an American employer" + }, + "expected": "noncovered", + "decides": "foreign_craft_noncitizen" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: U.S. citizen flight attendant employed by a foreign airline (not an American employer) on foreign-registered aircraft flying New York-London, 1999: (A) and (B)(ii); her New York legs are included.", + "facts": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "american_employer": "employer is not an American employer" + }, + "expected": "noncovered", + "decides": "foreign_craft_non_american_employer" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: JUST MISSES both cases by (B): a U.S. citizen seaman employed by a Delaware corporation on a Liberian-flag ship at sea and in U.S. ports, 1990: citizen and American employer, so 410(a)(4) does not exclude.", + "facts": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: JUST MISSES both cases by (A): a non-citizen port agent of a foreign shipowner (not an American employer) working only ashore in Baltimore in connection with its foreign-flag ships, 1996: never employed on the vessel outside the United States.", + "facts": { + "citizenship": "not a United States citizen", + "american_employer": "employer is not an American employer" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: JUST MISSES both cases by (A): a non-citizen crew member of a foreign-flag dredge employed by a foreign company, working only inside the harbor of Mobile, Alabama, 2004: never employed on it when outside the United States.", + "facts": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "citizenship": "not a United States citizen", + "american_employer": "employer is not an American employer" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: JUST MISSES both cases by assignment: a non-citizen seaman on a U.S.-documented (American) vessel employed by a foreign company, 1985.", + "facts": { + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "citizenship": "not a United States citizen", + "american_employer": "employer is not an American employer" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "foreign_vessel_aircraft_service_1968", + "worker": "INVENTED: Pub 15 (2026) NOTE: nonresident alien seaman employed by a Delaware corporation (American employer) on a Bahamas-flag cruise ship, at sea and in Miami, 2026. Statute (B)(i) 'not a citizen' excludes; Pub 15 (2026) table line 2.g adds 'and employer isn't an American employer'. Statute governs.", + "facts": { + "assignment": "employed on and in connection with a vessel that is not an American vessel, or an aircraft that is not an American aircraft", + "place_of_work": "employed on and in connection with the vessel or aircraft when it is outside the United States; the employment's service within the United States is included", + "citizenship": "not a United States citizen" + }, + "expected": "noncovered", + "decides": "foreign_craft_noncitizen" + }, + { + "rule_id": "guam_philippines_temporary_service_1968", + "worker": "INVENTED: resident of the Philippines admitted to Guam under 1101(a)(15)(H)(ii) doing construction work in Guam, 1999: 410(a)(18).", + "facts": { + "country_of_residence": "Republic of the Philippines", + "place_of_work": "Guam", + "visa_status": "nonimmigrant temporarily in Guam under 8 U.S.C. 1101(a)(15)(H)(ii)" + }, + "expected": "noncovered", + "decides": "philippine_resident_h2_in_guam" + }, + { + "rule_id": "guam_philippines_temporary_service_1968", + "worker": "INVENTED: JUST MISSES by place: a resident of the Philippines on an H-2B admission working on a Hawaii construction site, 2010: (18) reaches only service in Guam.", + "facts": { + "country_of_residence": "Republic of the Philippines" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "guam_philippines_temporary_service_1968", + "worker": "INVENTED: JUST MISSES by residence: a Philippine citizen residing in Guam as a lawful permanent resident, working in Guam, 2003.", + "facts": { + "place_of_work": "Guam" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "guam_philippines_temporary_service_1968", + "worker": "INVENTED: JUST MISSES by admission: a resident of the Philippines in Guam on an H-1B (1101(a)(15)(H)(i)(b)) admission, working as an engineer in Guam, 2016.", + "facts": { + "country_of_residence": "Republic of the Philippines", + "place_of_work": "Guam" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "guam_philippines_temporary_service_1968", + "worker": "INVENTED: Pub 15 (2026) NOTE: resident of the Republic of Korea admitted to Guam under (H)(ii), construction work in Guam, 2026. Captured 410(a)(18) (LII 2026-10-21) and 3121(b)(18) name only Philippine residents: covered. Pub 15 (2026) table line 2.e lists such a worker as exempt from social security and Medicare.", + "facts": { + "place_of_work": "Guam", + "visa_status": "nonimmigrant temporarily in Guam under 8 U.S.C. 1101(a)(15)(H)(ii)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "international_organization_service_1968", + "worker": "INVENTED: U.S. citizen economist at the IMF in Washington, DC, 1985: 410(a)(15); 411(c)(2)(C) self-employment.", + "facts": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met", + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "us_citizen_in_united_states" + }, + { + "rule_id": "international_organization_service_1968", + "worker": "INVENTED: JUST MISSES us_citizen_in_united_states by place: a U.S. citizen at the FAO in Rome, 1980.", + "facts": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met" + }, + "expected": "noncovered", + "decides": "designated_international_organization" + }, + { + "rule_id": "international_organization_service_1968", + "worker": "INVENTED: British national at the World Bank (IBRD) in Washington, 1990.", + "facts": { + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met", + "place_of_work": "United States" + }, + "expected": "noncovered", + "decides": "designated_international_organization" + }, + { + "rule_id": "international_organization_service_1968", + "worker": "INVENTED: U.S. citizen federal employee (FERS-covered) transferred under 5 U.S.C. 3582 to the FAO in Rome with reemployment rights, service in November 1994: 410(r) reaches only service after the quarter following the quarter of 1994-08-15, i.e., after 1994-12-31.", + "facts": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met" + }, + "expected": "noncovered", + "decides": "designated_international_organization" + }, + { + "rule_id": "international_organization_service_1968", + "worker": "INVENTED: residual / JUST MISSES designated: employee in Ann Arbor of the Great Lakes Fishery Commission, listed by POMS RS 01901.400 C as a non-excepted organization, 1975.", + "facts": { + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: U.S. citizen USDA employee (FERS, so prior service was employment) transferred under 5 U.S.C. 3582 to the FAO in Rome with reemployment rights, 2005: 410(r) makes it employment.", + "facts": { + "federal_service": "transferred to the organization under 5 U.S.C. 3582, where immediately before the transfer the individual performed Federal service that was employment, with a right to reemployment under section 3582", + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met" + }, + "expected": "covered", + "decides": "transferred_federal_employee_410r" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: U.S. citizen FERS employee transferred under 3582 to the IMF in Washington with reemployment rights, 2012: 410(r) employment ranks above 411(c)(2)(C), which itself excepts '410(r)' employment.", + "facts": { + "federal_service": "transferred to the organization under 5 U.S.C. 3582, where immediately before the transfer the individual performed Federal service that was employment, with a right to reemployment under section 3582", + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met", + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "transferred_federal_employee_410r" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: JUST MISSES transferred_federal_employee_410r by prior coverage: a U.S. citizen first hired by the State Department in 1975 (CSRS; prior service excluded under 410(a)(5)) transferred under 3582 to the FAO in Rome with reemployment rights, 1998.", + "facts": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met" + }, + "expected": "noncovered", + "decides": "designated_international_organization" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: U.S. citizen at the World Bank in Washington, never a federal employee, 2010.", + "facts": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met", + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "us_citizen_in_united_states" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: JUST MISSES us_citizen_in_united_states by place: the same citizen posted to the World Bank's Nairobi office, 2011.", + "facts": { + "citizenship": "United States citizen", + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met" + }, + "expected": "noncovered", + "decides": "designated_international_organization" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: Indian national economist at the IMF in Washington, 2015.", + "facts": { + "international_organization_service": "employee of a public international organization designated under the International Organizations Immunities Act, while the designation is in effect and its conditions are met", + "place_of_work": "United States" + }, + "expected": "noncovered", + "decides": "designated_international_organization" + }, + { + "rule_id": "international_organization_service_1995", + "worker": "INVENTED: residual / JUST MISSES designated: employee in Washington of INTERPOL's liaison office, INTERPOL being listed by POMS RS 01901.400 C as a non-excepted organization, 2009.", + "facts": { + "place_of_work": "United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: 14-year-old employee paperboy delivering papers door to door, 1975: 410(a)(14)(A).", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "noncovered", + "decides": "under_18_delivery" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: JUST MISSES under_18_delivery by age: an 18-year-old employee carrier delivering door to door, 1980: wages.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: JUST MISSES under_18_delivery by destination: a 16-year-old employee who drops bundles at corner boxes for other carriers to deliver, 1972 ('not including delivery ... to any point for subsequent delivery').", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: JUST MISSES under_18_delivery by status: a 15-year-old independent contractor carrier who buys papers and resells on his route, 1985: not an employee, so 410(a)(14)(A) excludes nothing; self-employment rules apply.", + "facts": { + "age": "under 18", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: 30-year-old employee street vendor selling papers at a fixed price, keeping the margin, credited for unsold copies, 1970: 410(a)(14)(B) and 411(c)(2)(A).", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "fixed_price_vendor_adult" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: 16-year-old employee street vendor on the same margin terms with a guaranteed minimum, 1978.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "noncovered", + "decides": "fixed_price_vendor_minor" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: JUST MISSES fixed_price_vendor_minor by pay: a 16-year-old newsstand clerk paid an hourly wage, 1979: not compensated by the fixed-price margin.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED: JUST MISSES fixed_price_vendor_adult by buyer: an adult employee who sells bundles to newsstand operators (not ultimate consumers) on a margin, 1982.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, reaches minor_vendor_direct_seller_after_1982_open): 1990: a 16-year-old street vendor who sells papers to passers-by at a fixed price on a margin, paid only by that margin, under a written contract saying he is not an employee for Federal tax purposes; but for the contract the publisher controls him as an employee. Whether newspapers are consumer products under 3508(b)(2)(A)(ii) before 1996 is open, so the case refuses.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "expected": "refuses", + "decides": "minor_vendor_direct_seller_after_1982_open" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: 15-year-old carrier, paid per paper delivered under a written contract saying he is not an employee for federal tax purposes, 2005: 3508 via 410(q) makes him a direct seller, not an employee.", + "facts": { + "direct_seller_contract": "trade or business of delivering or distributing newspapers or shopping news (including related services); substantially all pay related to sales or other output rather than hours; written contract providing the individual is not an employee for federal tax purposes", + "age": "under 18", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "covered", + "decides": "section_3508_direct_seller" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: adult motor-route carrier with per-paper pay and a written nonemployee contract, 2018.", + "facts": { + "direct_seller_contract": "trade or business of delivering or distributing newspapers or shopping news (including related services); substantially all pay related to sales or other output rather than hours; written contract providing the individual is not an employee for federal tax purposes", + "age": "18 or older" + }, + "expected": "covered", + "decides": "section_3508_direct_seller" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: JUST MISSES section_3508_direct_seller by pay basis: a 15-year-old carrier with a written nonemployee contract but paid by the hour, 2006: 3508(b)(2)(B) fails (POMS RS 01802.232 B.3: common-law test; he is an employee).", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "noncovered", + "decides": "under_18_delivery" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: JUST MISSES section_3508_direct_seller by contract: a 16-year-old employee carrier paid per paper with no written contract, 2000.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "noncovered", + "decides": "under_18_delivery" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: 45-year-old employee street vendor selling papers at a fixed price on a margin, no written contract, 2001: 410(a)(14)(B), 411(c)(2)(A).", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "fixed_price_vendor_adult" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: 17-year-old employee street vendor on margin, no written contract, 2003.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "noncovered", + "decides": "fixed_price_vendor_minor" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED: residual: adult employee carrier paid by the hour, no written contract, 2010.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED: employee (bookkeeper) in 1969 of an organization subject throughout that year to a final Subversive Activities Control Board order requiring it to register as a Communist-front organization: former 410(a)(17), which then tested the calendar quarter.", + "facts": { + "services_performed_date": "before 1978-01-01", + "communist_organization_registration": [ + "during any part of the calendar quarter in which the service is performed the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization" + ] + }, + "expected": "noncovered", + "decides": "registered_organization_quarter_before_1978" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED (review r6 H-3): a clerk who works October-December 1970 for an organization whose final SACB order was in effect only January-March 1970. Until Pub. L. 95-216 the test was the quarter, so former 410(a)(17) does not reach her service, though the year test would have.", + "facts": { + "services_performed_date": "before 1978-01-01", + "communist_organization_registration": [ + "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "the employer was registered or under an effective final order in no part of the calendar quarter in which the service is performed" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED: JUST MISSES by status: an organization named in an SACB petition that never became a final order and that never registered; its employee, 1971.", + "facts": { + "services_performed_date": "before 1978-01-01", + "communist_organization_registration": "named in a Subversive Activities Control Board petition that never became a final order, and never registered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED: JUST MISSES by relation: a self-employed printer whose client, not employer, was a registered organization, 1970: (17) excludes only service in the organization's employ.", + "facts": { + "services_performed_date": "before 1978-01-01", + "employee_self_or_mixed": "self-employed; the registered organization is a client, not an employer", + "communist_organization_registration": "the worker's client, not an employer of the worker, is registered as a Communist-front organization" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "communist_organization_service_2014_1219", + "worker": "INVENTED: employee, from 2014-12-19, of an organization once registered under the Internal Security Act: Pub. L. 113-295 s.221(a)(99)(C)(ii) struck 410(a)(17) on enactment; 20 CFR 404.1035 (2024) still prints it.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "railroad_1968_2026", + "worker": "INVENTED: conductor employed by an interstate rail carrier (a 3231(a) employer), 1980.", + "facts": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231" + }, + "expected": "noncovered", + "decides": "railroad_act_service" + }, + { + "rule_id": "railroad_1968_2026", + "worker": "INVENTED: union local chairman who is an employee representative under 3231(c), 2010.", + "facts": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231" + }, + "expected": "noncovered", + "decides": "railroad_act_service" + }, + { + "rule_id": "railroad_1968_2026", + "worker": "INVENTED: JUST MISSES railroad_act_service by employer: a mechanic for a trucking subsidiary of a railroad holding company that is not an employer under 3231(a), 1995.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: F-1 undergraduate, nonresident alien, works 15 hours a week in the campus dining hall in 2015 under the designated school official's on-campus authorization (POMS RS 01901.740 C.1.a: 20 hours or less while school is in session needs no DHS authorization). 410(a)(19) reaches authorized F-1 service; excluded.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "f1_j1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: J-1 research scholar, nonresident alien, paid by the sponsoring university in 1999 for the research the exchange program names; POMS C.2 presumes this category authorized. Excluded.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "f1_j1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: F-1 graduate who finished her degree in May 2019 and works in her field from July 2019 under DHS-authorized optional practical training (POMS C.1.a); she is no longer enrolled, which 410(a)(19) does not require. Excluded.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "f1_j1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: F-1 student, nonresident alien, granted DHS economic-hardship employment authorization in 2010 and working off campus at a grocery store. POMS C.1.a lists hardship employment among the DHS-authorized work and says authorized F-1 work is not covered, so the admission-purpose text is true of it. Excluded (see NOTE N-FJ-1 on wording).", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "f1_j1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: J-1 au pair, nonresident alien, caring for her host family's children in 2005 within program guidelines; au pair is a J-1 category POMS B.6 lists and C.2 presumes authorized. Excluded.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "f1_j1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: F-1 student working in the campus library in February 1968, the row's first window; the exclusion began with service after December 31, 1961 (Pub. L. 87-256 section 110(h)(3) note). Excluded.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "f1_j1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: JUST MISSES (class): F-2 spouse of an F-1 student, nonresident alien, working as a cashier in 2012. POMS C: F-2 service is covered unless another 210 exception applies. Visa text false; covered residual.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: JUST MISSES (authorization): F-1 student, nonresident alien, working off campus at a restaurant in 2016 with no DHS authorization. POMS C: nonauthorized work is covered. Service text false; covered.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: JUST MISSES (status): J-1 professor in his third U.S. year who has acquired resident status for IRS purposes (POMS B.3), teaching for his sponsor in 2008. 410(a)(19) reaches only a nonresident alien individual. Status text false; covered.", + "facts": { + "statutory_student_service": "authorized service performed to carry out the purpose of the F or J admission", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_service_1968", + "worker": "INVENTED: JUST MISSES (authorization): J-1 high school exchange student, nonresident alien, working weekends at a cafe in 2003. POMS C.2: J-1 high school students cannot be authorized to work. Covered.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "visa_status": "F-1 or J-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1968", + "worker": "INVENTED: Q cultural exchange visitor, nonresident alien, working in 1993 in the cultural program of the employer that petitioned for her Q status. POMS RS 01901.740 C.3 NOTE: before October 1, 1994, Q designees are not exempt. Covered residual.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1968", + "worker": "INVENTED: JUST MISSES the 1994 exclusion by date: same Q visitor, same program work, on September 30, 1994, the last day before Pub. L. 103-296 section 320(b) took effect (calendar quarter after August 15, 1994). Covered.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1994_1001", + "worker": "INVENTED: Q cultural exchange visitor, nonresident alien, working on October 1, 1994 (the first day of the exclusion) in the international cultural exchange program for the employer that petitioned for his Q status. 410(a)(19) as amended in 1994; POMS C.3. Excluded.", + "facts": { + "assignment": "service in the United States in the international cultural exchange program, for the qualified employer through which Q status was obtained", + "nonresident_alien_status": "nonresident alien", + "visa_status": "Q nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "q_cultural_exchange_program_service" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1994_1001", + "worker": "INVENTED: Q cultural exchange visitor, nonresident alien, demonstrating her country's crafts in 2010 in the program of the qualified employer through which she obtained Q status. Excluded.", + "facts": { + "assignment": "service in the United States in the international cultural exchange program, for the qualified employer through which Q status was obtained", + "nonresident_alien_status": "nonresident alien", + "visa_status": "Q nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "q_cultural_exchange_program_service" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1994_1001", + "worker": "INVENTED: JUST MISSES (employer/program): the same Q visitor also works evenings in 2010 for an unrelated restaurant outside the cultural program. POMS C.3: work outside the program is not excepted. Assignment text false; covered.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "visa_status": "Q nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1994_1001", + "worker": "INVENTED: JUST MISSES (status): Q visitor who has acquired resident status for IRS purposes (POMS B.3), working in the program in 1996. 410(a)(19) and POMS C.3 reach a nonresident only. Covered.", + "facts": { + "assignment": "service in the United States in the international cultural exchange program, for the qualified employer through which Q status was obtained", + "visa_status": "Q nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_cultural_exchange_service_1994_1001", + "worker": "INVENTED: JUST MISSES (class): H-2B seasonal worker, nonresident alien, working in 2001 at the same pavilion as the Q visitors. 410(a)(19) names F, J, M and Q only. Visa and assignment texts false; covered.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1968", + "worker": "INVENTED: M-1 vocational student, nonresident alien, working in 1985 under DHS-authorized practical training after completing his course. Before Pub. L. 100-647 section 1001(d)(2)(E), 410(a)(19) named F and J only; under either effective-date reading nothing reaches service before 1987. Covered residual.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1968", + "worker": "INVENTED: JUST MISSES the 1987 row by date: the same authorized M-1 practical training on December 31, 1986. Covered.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1987", + "worker": "INVENTED: M-1 student, nonresident alien, in DHS-authorized optional practical training after completing his course, June 1988. The readings differ (as-if-included from 1987 vs enactment 1988-11-10), so the row refuses.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "refuses", + "decides": "m1_admission_purpose_service_start_open" + }, + { + "rule_id": "nonresident_alien_vocational_service_1987", + "worker": "INVENTED: M-1 authorized practical training on January 5, 1987, the first week either taxable-year reading could reach. Refuses.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "refuses", + "decides": "m1_admission_purpose_service_start_open" + }, + { + "rule_id": "nonresident_alien_vocational_service_1987", + "worker": "INVENTED: M-1 authorized practical training on November 9, 1988, the last day before the enactment date both readings share. Refuses.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "refuses", + "decides": "m1_admission_purpose_service_start_open" + }, + { + "rule_id": "nonresident_alien_vocational_service_1987", + "worker": "INVENTED: JUST MISSES (class): M-2 spouse of an M-1 student working as a cashier in 1988. POMS C: M-2 service is covered; neither reading excludes it. Covered residual.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1987", + "worker": "INVENTED: JUST MISSES (authorization): M-1 student, nonresident alien, working on campus during his course in 1987 without DHS authorization; POMS C.1.b authorizes M-1 work only for practical training after the course. Covered.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1987", + "worker": "INVENTED: JUST MISSES (status): M-1 student who has acquired resident status for IRS purposes, in authorized practical training in 1988. Covered.", + "facts": { + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1988_1110", + "worker": "INVENTED: M-1 student, nonresident alien, in DHS-authorized optional practical training on November 10, 1988, the enactment date of Pub. L. 100-647. Excluded under both readings.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "m1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_vocational_service_1988_1110", + "worker": "INVENTED: M-1 aviation-maintenance graduate, nonresident alien, in authorized practical training in 2015 (POMS C.1.b). Excluded.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "noncovered", + "decides": "m1_admission_purpose_service" + }, + { + "rule_id": "nonresident_alien_vocational_service_1988_1110", + "worker": "INVENTED: JUST MISSES (authorization): M-1 student working at a gas station during his course in 2010 without DHS authorization. Covered.", + "facts": { + "nonresident_alien_status": "nonresident alien", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1988_1110", + "worker": "INVENTED: JUST MISSES (class): M-2 child of an M-1 student working in 2010. POMS C: M-2 service is covered. Covered.", + "facts": { + "nonresident_alien_status": "nonresident alien" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonresident_alien_vocational_service_1988_1110", + "worker": "INVENTED: JUST MISSES (status): M-1 student who has acquired resident status for IRS purposes, in authorized practical training in 2012. Covered.", + "facts": { + "statutory_student_service": "authorized service performed to carry out the purpose of the M admission", + "visa_status": "M-1 nonimmigrant temporarily present in the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "statutory_homeworker_service_1968", + "worker": "INVENTED: Home assembler in 1972 whom the company tells what to do and how, when and where (POMS RS 01402.230 A.3), a common-law employee. POMS B.2: her cash and noncash pay are wages without the $50 calendar-quarter test. Covered.", + "facts": { + "employee_self_or_mixed": "common-law employee" + }, + "expected": "covered", + "decides": "common_law_employee" + }, + { + "rule_id": "statutory_homeworker_service_1968", + "worker": "INVENTED: Home sewer in 1972 who sews garments to a manufacturer's specifications on fabric it furnishes and she returns, under a contract that contemplates she does substantially all the work personally, with no substantial investment in facilities, in a continuing relationship; not a common-law employee. 410(j)(3)(C) and the closing clauses; former 409(j)/409(a)(8) $50 calendar-quarter test. Covered once the cash test is met.", + "facts": { + "occupation": "home worker in a 410(j)(3)(C) occupational group, under a contract of service that contemplates that substantially all the services are to be performed personally, with no substantial investment in facilities (other than in facilities for transportation), in a continuing relationship" + }, + "expected": "covered_above_threshold", + "decides": "statutory_homeworker" + }, + { + "rule_id": "statutory_homeworker_service_1968", + "worker": "INVENTED: JUST MISSES (investment): home embroiderer in 1972 who works to a company's specifications on its blanks but runs her own shop of industrial embroidery machines, a substantial investment in facilities. 410(j)(3) closing clause: not an employee under (3). Self-employed; deferred.", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1968", + "worker": "INVENTED: JUST MISSES (continuing relationship): home worker in 1972 who sews one batch of costumes, on materials the theater furnishes, as a single transaction not part of a continuing relationship. 410(j)(3) closing clause. Deferred.", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1968", + "worker": "INVENTED: JUST MISSES (personal services): home packer in 1972 whose contract lets her hire helpers to do the work, so it does not contemplate that substantially all the services are performed personally. Deferred.", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1968", + "worker": "INVENTED: JUST MISSES (410(j)(3)(C) materials): home seamstress in 1972 who buys her own fabric and sells finished dresses made to a boutique's specifications; the goods are not furnished by the boutique and returned, so she is not in the (C) group. Deferred (see NOTE N-HW-1).", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1978", + "worker": "INVENTED: Home assembler in 1995 whom the company tells what to do and how, when and where (POMS RS 01402.230 A.3), a common-law employee. POMS B.2: her cash and noncash pay are wages without the $100 calendar-year test. Covered.", + "facts": { + "employee_self_or_mixed": "common-law employee" + }, + "expected": "covered", + "decides": "common_law_employee" + }, + { + "rule_id": "statutory_homeworker_service_1978", + "worker": "INVENTED: Home sewer in 1995 who sews garments to a manufacturer's specifications on fabric it furnishes and she returns, under a contract that contemplates she does substantially all the work personally, with no substantial investment in facilities, in a continuing relationship; not a common-law employee. 410(j)(3)(C) and the closing clauses; former 409(j)/409(a)(8) $100 calendar-year test. Covered once the cash test is met.", + "facts": { + "occupation": "home worker in a 410(j)(3)(C) occupational group, under a contract of service that contemplates that substantially all the services are to be performed personally, with no substantial investment in facilities (other than in facilities for transportation), in a continuing relationship" + }, + "expected": "covered_above_threshold", + "decides": "statutory_homeworker" + }, + { + "rule_id": "statutory_homeworker_service_1978", + "worker": "INVENTED: JUST MISSES (investment): home embroiderer in 1995 who works to a company's specifications on its blanks but runs her own shop of industrial embroidery machines, a substantial investment in facilities. 410(j)(3) closing clause: not an employee under (3). Self-employed; deferred.", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1978", + "worker": "INVENTED: JUST MISSES (continuing relationship): home worker in 1995 who sews one batch of costumes, on materials the theater furnishes, as a single transaction not part of a continuing relationship. 410(j)(3) closing clause. Deferred.", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1978", + "worker": "INVENTED: JUST MISSES (personal services): home packer in 1995 whose contract lets her hire helpers to do the work, so it does not contemplate that substantially all the services are performed personally. Deferred.", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "statutory_homeworker_service_1978", + "worker": "INVENTED: JUST MISSES (410(j)(3)(C) materials): home seamstress in 1995 who buys her own fabric and sells finished dresses made to a boutique's specifications; the goods are not furnished by the boutique and returned, so she is not in the (C) group. Deferred (see NOTE N-HW-1).", + "facts": {}, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: Student nurse paid a nominal stipend by a hospital in 1975 for part-time ward duty that is part of her clinical training, enrolled and regularly attending classes in a nursing school approved under State law. 410(a)(13); POMS RS 01901.760; Pub. 15 (2026) table item 3. Excluded.", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": "student nurse in the employ of a hospital or a nurses' training school" + }, + "expected": "noncovered", + "decides": "enrolled_student_nurse" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: Student nurse employed part time in 2010, for nominal pay incidental to her training, by the State-approved nurses' training school in which she is enrolled and attending. Excluded.", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": "student nurse in the employ of a hospital or a nurses' training school" + }, + "expected": "noncovered", + "decides": "enrolled_student_nurse" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: Nursing student enrolled and regularly attending classes in a State-approved school, employed by a hospital in 2015 as a 'student nurse technician' 32 hours a week during the school year at a regular hourly wage, the work not part of her training program. The captures split on whether 410(a)(13) reaches her (statute and POMS 'if' list: yes; POMS intent paragraph and Pub. 15 (2026) item 3: only part-time, training-incidental, nominal-pay work), so the open case student_nurse_beyond_training_open refuses (was DEFECT student_nurse_training_limits).", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": [ + "student nurse in the employ of a hospital or a nurses' training school", + "student nurse in the employ of a hospital or a nurses' training school whose service is not part-time, not incidental to the student's training, or not for nominal remuneration" + ] + }, + "expected": "refuses", + "decides": "student_nurse_beyond_training_open" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: JUST MISSES (approval): student nurse paid by a hospital in 1990, enrolled in a nursing school that is neither chartered nor approved under State law. 410(a)(13) requires approval. Covered.", + "facts": { + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": "student nurse in the employ of a hospital or a nurses' training school" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: JUST MISSES (employer): student nurse in an approved school paid in 2000 by a nursing home, which is neither a hospital nor a nurses' training school. Covered.", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: JUST MISSES (enrollment): graduate nurse awaiting her licensing exam in 1982, no longer enrolled, working for a hospital. Covered.", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "occupation": "student nurse in the employ of a hospital or a nurses' training school" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: JUST MISSES (capacity): nursing student in an approved school who works weekends in 2018 as a hospital admissions clerk, not as a student nurse; 410(a)(13) reaches 'Service performed as a student nurse'. Occupation text false; covered (see NOTE N-SN-1).", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: Medical intern employed by a hospital in 1968; Pub. L. 89-97 section 311(a)(4) removed interns from 410(a)(13) for service after 1965. Not a student nurse; covered.", + "facts": {}, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1968", + "worker": "INVENTED: Undergraduate at a private college working in its library in 1970, enrolled and regularly attending classes there. 410(a)(10)(B). Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled", + "enrollment": "enrolled and regularly attending classes", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_at_employing_school" + }, + { + "rule_id": "student_service_1968", + "worker": "INVENTED: Student at a State university in 1969 whose State's section 218 agreement covers these student services (218(c)(5): the State did not ask to exclude them). POMS RS 01901.720 A IMPORTANT. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled", + "enrollment": "enrolled and regularly attending classes", + "statutory_student_service": "service as a student", + "section_218_position": "a State or local school whose section 218 agreement covers these student services" + }, + "expected": "covered", + "decides": "section_218_agreement_covers_students" + }, + { + "rule_id": "student_service_1968", + "worker": "INVENTED: JUST MISSES case 218: student at a State university in 1971 whose State asked, under 218(c)(5), that its agreement exclude student services. The 218 text is false; the enrolled-student case excludes.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled", + "enrollment": "enrolled and regularly attending classes", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_at_employing_school" + }, + { + "rule_id": "student_service_1968", + "worker": "INVENTED: JUST MISSES (auxiliary organization, date): student enrolled at a university working in December 1972 for its 509(a)(3) supporting foundation. Pub. L. 92-603 section 129(b) applies the auxiliary extension to service after December 31, 1972. Covered.", + "facts": { + "enrollment": "enrolled and regularly attending classes", + "statutory_student_service": "service as a student" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1968", + "worker": "INVENTED: JUST MISSES (other school): student enrolled at College A working in 1970 for College B. 410(a)(10) requires the employing school to be the one where the student attends. Covered.", + "facts": { + "enrollment": "enrolled and regularly attending classes", + "statutory_student_service": "service as a student" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1968", + "worker": "INVENTED: JUST MISSES (enrollment): June 1971 graduate working for his university that summer, no longer enrolled. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student at a State university in 1980 whose section 218 agreement covers these student services. 410(a)(10) 'unless' clause. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student", + "section_218_position": "a State or local school whose section 218 agreement covers these student services" + }, + "expected": "covered", + "decides": "section_218_agreement_covers_students" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student at a State university in 2025 whose 218 agreement covers these student services and who meets every C.2-C.3 criterion. Covered; the 218 case overrides.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern", + "section_218_position": "a State or local school whose section 218 agreement covers these student services" + }, + "expected": "covered", + "decides": "section_218_agreement_covers_students" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES case 218: student at a State university in March 2001 whose State modified its agreement in early 1999 to exclude student services after June 30, 2000 (Pub. L. 105-277 section 2023 note to 42 USC 418). The enrolled-student case excludes.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_before_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Undergraduate at a private university working in its library in 1990, enrolled and regularly attending classes. Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_before_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student working on January 2, 1973 for her university's 509(a)(3) supporting organization, organized and operated exclusively for the university and controlled by it. Pub. L. 92-603 section 129. Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_before_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student meeting every C.2 criterion who works in the campus bookstore during the fall semester on August 14, 2024, one day before the captured POMS edition's start. Excluded under the statutory test.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_before_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES case 3 by date (registry ruling): full-time undergraduate with a long-term part-time job that makes her eligible for the university's retirement plan (fails C.2.b), working on August 14, 2024. The registry does not project C.2 before 2024-08-15 (current_poms_student_criteria.date_axis), so the statutory case excludes; see NOTE N-ST-2.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + }, + "expected": "noncovered", + "decides": "enrolled_student_before_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Full-time undergraduate, no retirement-plan eligibility, no reduced tuition, not a career employee, working in the campus library during the fall 2025 semester. 410(a)(10) with POMS C.2-C.3. Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + }, + "expected": "noncovered", + "decides": "enrolled_student_from_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Same student working the Saturday of Thanksgiving weekend 2025, within the academic year when classes are not scheduled (C.3). Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + }, + "expected": "noncovered", + "decides": "enrolled_student_from_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student meeting C.2 who works on campus in July 2025 while enrolled in and attending the summer session (C.3: regular attendance includes summer session). Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + }, + "expected": "noncovered", + "decides": "enrolled_student_from_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student meeting C.2-C.3 working in 2025 for the university's 509(a)(3) supporting organization. Excluded.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + }, + "expected": "noncovered", + "decides": "enrolled_student_from_2024_08_15" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES case 3 (C.2.b retirement plan): full-time student in 2025 who is eligible for the university's 403(b) plan through his job. POMS C.2.b: not a student. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES case 3 (C.2 NOTE): medical resident employed by the university in 2025. POMS: residents are not students. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES case 3 (C.2.a workload): student carrying one course, below a half-time academic workload, working in the dean's office in 2025. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES case 3 (C.3 break): student meeting C.2 who finished spring 2025 classes on May 9, takes no summer session, works full time for the university until classes resume on August 25 (a break of more than five weeks), and expects to return. C.3: not excluded even though enrolled the previous year. Covered.", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES (auxiliary): student working in 2025 for a hospital that is a 501(c)(3) public charity affiliated with, but not a 509(a)(3) supporting organization of, her university. Nexus text false; covered.", + "facts": { + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: JUST MISSES (other school): student enrolled at College A working for College B in 1999. Covered.", + "facts": { + "enrollment": "enrolled and regularly attending classes", + "services_performed_date": "before 2024-08-15", + "statutory_student_service": "service as a student" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_service_1973", + "worker": "INVENTED: Student meeting every C.2 criterion who works for her university through a six-week winter break between the fall 2025 and spring 2026 semesters (December 13, 2025 to January 25, 2026), inside the academic year, taking no intersession classes. POMS C.3's last sentence: service between semesters falling within the academic year when classes are not scheduled is excluded; POMS SL 30001.357 F (05/23/2024) likewise excludes holidays '(e.g., Christmas break)', seasonal breaks and between-semester days within the academic year, and withdraws the exclusion only for summer vacation without a summer session. The enrollment text now follows C.3's order, so its clause (b) is true of her and case enrolled_student_from_2024_08_15 excludes the service (was DEFECT student_service_1973_c3_order).", + "facts": { + "employer_school_nexus": "employer is the school, college or university where the student is enrolled, or a 509(a)(3) organization that is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of it, and is operated, supervised or controlled by or in connection with it", + "services_performed_date": "on or after 2024-08-15", + "statutory_student_service": "service as a student whose main purpose is pursuing a course of study rather than earning a livelihood, carrying at least a half-time academic workload; neither eligible to participate in a retirement plan or annuity established or maintained by the institution nor one who would be eligible to participate if age and service requirements are met, not eligible for reduced tuition, and not classified by the institution as a career employee; not a postdoctoral student, postdoctoral fellow, medical resident or medical intern", + "enrollment": "enrolled and regularly attending classes, and either (a) the service falls in a period of regular school attendance, including the regular academic year and summer session, and not in a school break of more than five weeks while the student is not attending school (even though the student was enrolled and regularly attending classes in the school during the previous year and expects to return to school the following year), or (b) the service is performed on holidays, weekends, or between semesters falling within the academic year when classes are not scheduled" + }, + "expected": "noncovered", + "decides": "enrolled_student_from_2024_08_15" + }, + { + "rule_id": "tips_service_1968", + "worker": "INVENTED: Hotel concierge in 1990 given two theater tickets by a guest as a tip. 409(a)(10)(A): tips paid in any medium other than cash are not wages. Excluded.", + "facts": { + "cash_remuneration": "tips paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_tips" + }, + { + "rule_id": "tips_service_1968", + "worker": "INVENTED: Restaurant server in 1968 given a bottle of wine as a tip. Excluded.", + "facts": { + "cash_remuneration": "tips paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_tips" + }, + { + "rule_id": "tips_service_1968", + "worker": "INVENTED: Restaurant server who receives $300 in cash tips in March 2020 working for one employer. 409(a)(10)(B), 409(f): wages once $20 or more in the month. Covered above the cash_tips_monthly threshold.", + "facts": {}, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "tips_service_1968", + "worker": "INVENTED: JUST MISSES noncash: bartender in 2026 tipped by credit card. IRS Publication 15 (2026) section 6: cash tips include tips paid by cash, check, debit card, and credit card. Residual.", + "facts": {}, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "tips_service_1968", + "worker": "INVENTED: Coat-check attendant who receives $15 in cash tips in a month in 1975: below $20, so 409(a)(10)(B) excludes them; the residual's threshold carries the test (the oracle cannot see amounts).", + "facts": {}, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: Nursing student enrolled and regularly attending classes at a nurses' training school approved under State law, employed part time by a hospital in 1980 for ward duty that is part of her clinical training, but paid the hospital's regular hourly wage for nurse aides, not a nominal amount. One of the three limits POMS RS 01901.760's intent paragraph states fails, so the open case student_nurse_beyond_training_open refuses.", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": [ + "student nurse in the employ of a hospital or a nurses' training school", + "student nurse in the employ of a hospital or a nurses' training school whose service is not part-time, not incidental to the student's training, or not for nominal remuneration" + ] + }, + "expected": "refuses", + "decides": "student_nurse_beyond_training_open" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED: JUST MISSES (approval): the same 1980 regular-wage ward duty for a hospital, but the student's nursing school is neither chartered nor approved under State law. 410(a)(13) requires approval on either reading, so neither case is met and the residual covers her.", + "facts": { + "enrollment": "enrolled and regularly attending classes in a nurses' training school", + "occupation": [ + "student nurse in the employ of a hospital or a nurses' training school", + "student nurse in the employ of a hospital or a nurses' training school whose service is not part-time, not incidental to the student's training, or not for nominal remuneration" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Dana, calendar 2015, a salaried employee of a private insurer, receives $900 interest on a personal savings account. It comes from no trade or business she carries on, she is a member of no partnership, and no 411(a)(5) rule assigns it to her, so 411(a) does not make it her net earnings.", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership", + "amount": "$900 savings-account interest" + }, + "expected": "noncovered", + "decides": "outside_own_trade_or_business_and_partnership" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Rosa, Texas, calendar 1975. Her husband carries on a hardware store whose income is community income; she takes no part in it and does not exercise substantially all of its management and control. Former 411(a)(5)(A) treats all of its gross income and deductions as the husband's, she carries on no business of her own and is in no partnership, so no part of the store's income is her net earnings.", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership", + "amount": "half of the store's net profit, her community share under Texas law" + }, + "expected": "noncovered", + "decides": "outside_own_trade_or_business_and_partnership" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Lee, calendar 2010, an employee of a private manufacturer, is paid wages. 411(c)(2) takes service as an employee out of 'trade or business' and none of (c)(2)(A)-(G) applies, so the wages are not derived from a trade or business he carries on; this row does not make them net earnings (FICA covers them as wages).", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership", + "employee_self_or_mixed": "performed as an employee" + }, + "expected": "noncovered", + "decides": "outside_own_trade_or_business_and_partnership" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Priya, calendar 2016, a general partner in a law partnership, receives a $60,000 guaranteed payment under section 707(c) for her services. Just misses the noncovered case on one fact: it is a 707(c) payment from a partnership of which she is a member, which 411(a)(12) and the 1985 Form 1040 instructions treat as her net earnings.", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "a guaranteed payment described in section 707(c) from a partnership of which the person is a member" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Tom, California, calendar 1976. His wife carries on a beauty salon whose income is community income; Tom has no role, and a hired manager exercises a substantial part of the management, so the wife does not exercise substantially all of it. Just misses on one fact: former 411(a)(5)(A) treats all the salon's gross income and deductions as the husband's, so a 411(a)(5) rule treats it as Tom's gross income.", + "facts": { + "trade_or_business": "the amount is not derived from a trade or business carried on by the person, but former 411(a)(5)(A) treats it as the person's gross income", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Ana, calendar 2020, a self-employed graphic designer, earns a net profit from the design business she carries on. Just misses on one fact: the amount is derived from her own trade or business.", + "facts": { + "trade_or_business": "derived from a trade or business carried on by the person", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership", + "employee_self_or_mixed": "not performed as an employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Ben, calendar 2005, a general partner, receives his distributive share of the ordinary net income of the partnership's retail business. Just misses on one fact: the amount is his distributive share from a partnership of which he is a member.", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the person's distributive share of the ordinary net income from a trade or business carried on by a partnership of which the person is a member" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Carl, a general partner in a calendar-year partnership, files on a calendar year and dies on 1990-05-10, so his taxable year ends with his death and within the partnership's year. 411(f) includes in his final-year net earnings the part of the deceased partner's distributive share not attributable to any period beginning on or after 1990-06-01, and 411(f)(2) makes the term include his estate's share; the 1985 Form 1040 instructions likewise say a deceased member's distributive share 'must be included in the partner's net earnings'. Read with 411(f)(2) the amount is his distributive share, so partnership_status is false and the residual includes it (NOTE: the text never names 411(f)).", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the deceased partner's distributive share that 411(f) includes, which 411(f)(2) defines to include the estate's share" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Mia, calendar 2012, and her husband jointly carry on a bakery as a qualified joint venture: they are its only members, file jointly, both materially participate and both elect 761(f). 411(a)(16) and 761(f)(1)(C) treat Mia's share as attributable to a trade or business she conducts as a sole proprietor. Just misses on one fact: the amount is derived from a trade or business she carries on.", + "facts": { + "trade_or_business": "derived from a trade or business carried on by the person (761(f) qualified joint venture share taken into account under 411(a)(16))", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_base_definition_1968_2026", + "worker": "INVENTED: Hal, Arizona, calendar 1990. His wife carries on a gift shop whose income is community income; Hal has no role in it. The text's parenthetical confines former 411(a)(5)(A) to taxable years before those including October 1980, POMS RS 01802.400 A says SSA stopped applying the presumption from then, and the 1985 Form 1040 instructions assign such income to the spouse who carried on the business; so no 411(a)(5) rule treats it as Hal's and the case decides noncovered. NOTE: self_employment_community_income holds 1979-10-02..2004-03-01 open on exactly this allocation (Edwards procedure not captured).", + "facts": { + "trade_or_business": "the amount is not derived from any trade or business (as 411(c) defines the term) carried on by the person, and no 411(a)(5) rule treats it as the person's gross income (before taxable years including October 1980, former 411(a)(5)(A) treated all of a community business's gross income and deductions as the husband's unless the wife exercised substantially all of the management and control)", + "partnership_status": "the amount is not the person's distributive share of the ordinary net income or loss from a trade or business carried on by a partnership of which the person is a member, and not a guaranteed payment described in section 707(c) from such a partnership" + }, + "expected": "noncovered", + "decides": "outside_own_trade_or_business_and_partnership" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Rita, calendar 1990, is a commodities dealer under 411(h)(2)(B): she actively trades section 1256 contracts and is registered with a domestic board of trade designated as a contract market by the CFTC. Her gain on regulated futures contracts in the normal course of that trading is also a capital-asset gain. 411(h)(1)(A) keeps it in 'notwithstanding subsection (a)(3)(A)'; the options dealer family decides.", + "facts": { + "trade_or_business": "options dealer (as section 1256(g)(8) defines the term) or commodities dealer (a person actively engaged in trading section 1256 contracts and registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission), in a taxable year beginning after 1984-07-18", + "property_disposition_type": [ + "gain or loss from section 1256 contracts or property related to such contracts, in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts", + "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + ] + }, + "expected": "deferred", + "decides": "options_dealer_from_1984", + "defers_to": [ + "self_employment_options_dealers" + ] + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Sam, calendar 1995, trades section 1256 futures full time for his own account but is not registered with any board of trade designated as a contract market. 411(h)(2)(B) defines a commodities dealer as a person 'actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market'; Sam is not one, and nothing suggests he is an options dealer, so 411(h) does not apply and (a)(3)(A) excludes his capital gain. The case text now states the registration requirement, which is not true of him, so the case misses him.", + "facts": { + "trade_or_business": "actively trading section 1256 contracts for the person's own account, not registered with any domestic board of trade designated as a contract market, in a taxable year beginning after 1984-07-18", + "property_disposition_type": [ + "gain or loss from section 1256 contracts or property related to such contracts, in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts", + "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + ] + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Sam again (calendar 1995, active but unregistered trader), with the dealer fact stated by the statute's definition: he is not a commodities dealer under 411(h)(2)(B). Just misses the options case on one fact (registration); his section 1256 gain is a capital-asset gain that (a)(3)(A) excludes.", + "facts": { + "trade_or_business": "actively trades section 1256 contracts but is not registered with a designated contract market (not a commodities dealer under 411(h)(2)(B))", + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Rita (registered commodities dealer) in a fiscal taxable year beginning 1984-07-01, before 411(h) applies (taxable years beginning after 1984-07-18). Just misses on the date; her futures gain is a capital-asset gain that (a)(3)(A) still excludes (se_options_dealers_1968_1984 residual).", + "facts": { + "trade_or_business": "commodities dealer, in a taxable year beginning 1984-07-01", + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Rita, calendar 1992, sells a section 1256 position she held as a long-term investment outside her dealing and trading activity. Just misses on one fact: 411(h)(1)(A) reaches only gain 'in the normal course of the taxpayer's activity of dealing in or trading section 1256 contracts'; the capital-asset gain stays excluded.", + "facts": { + "trade_or_business": "options dealer (as section 1256(g)(8) defines the term) or commodities dealer (a person actively engaged in trading section 1256 contracts and registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission), in a taxable year beginning after 1984-07-18", + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Joe, calendar 2012, a self-employed plumber, sells his work van at a gain. The van is neither stock in trade nor property held for sale to customers, so 411(a)(3)(C) excludes the gain.", + "facts": { + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers", + "trade_or_business": "plumbing business" + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Ola, calendar 1980, a tree farmer, has gain from cutting timber to which section 631 applies; 411(a)(3)(B) excludes it.", + "facts": { + "property_disposition_type": "capital-asset gain or loss under subtitle A; timber, coal or iron ore gain or loss to which 631 applies; or gain or loss on property that is neither inventory-type property nor held primarily for sale to customers" + }, + "expected": "noncovered", + "decides": "excluded_property_gain_or_loss" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Kim, calendar 2001, a retailer, sells goods from inventory. Just misses on one fact: the property is stock in trade includible in inventory, which 411(a)(3)(C) does not exclude.", + "facts": { + "property_disposition_type": "sale of stock in trade includible in inventory, in the ordinary course of the business", + "net_operating_loss_deduction": "no section 172 deduction" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Ed, calendar 1999, a self-employed contractor, carries a 1997 net operating loss into 1999 as a section 172 deduction; 411(a)(4) disallows it.", + "facts": { + "net_operating_loss_deduction": "section 172 deduction" + }, + "expected": "noncovered", + "decides": "net_operating_loss_deduction" + }, + { + "rule_id": "se_capital_gain_nol_1968_2026", + "worker": "INVENTED: Ed in calendar 1997, the loss year: his current-year business loss is not a section 172 deduction and enters net earnings. Just misses the NOL case on one fact.", + "facts": { + "net_operating_loss_deduction": "no section 172 deduction; a current-year business loss", + "property_disposition_type": "none" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Maria, Texas, calendar 1974, is not a partner; her husband is a partner in an accounting partnership and his distributive share is community income. 411(a)(5)(B): all of it counts for him and 'no part of such share' for her.", + "facts": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the income is the distributive share of the person's spouse as a partner, not the person's own distributive share" + }, + "expected": "noncovered", + "decides": "partnership_share_of_spouse_partner" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Lucia, Texas, calendar 1974, is herself a partner in that partnership; her own distributive share is community income. Just misses on one fact: it is her own share, which 411(a)(5)(B) includes for her.", + "facts": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the person's own distributive share as a partner" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Elena, California, calendar 1975. Her husband carries on a grocery whose income is community income; she keeps its books part time but does not exercise substantially all of its management and control. Former 411(a)(5)(A) treats all of it as the husband's.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the other spouse's: the person is the husband and the wife exercises substantially all of the management and control, or the person is the wife and does not" + }, + "expected": "noncovered", + "decides": "business_income_treated_as_other_spouses" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Frank, Washington, calendar 1978. His wife carries on a dress shop whose income is community income and exercises substantially all of its management and control. Former 411(a)(5)(A) treats all of it as hers, so Frank's net earnings exclude it.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the other spouse's: the person is the husband and the wife exercises substantially all of the management and control, or the person is the wife and does not" + }, + "expected": "noncovered", + "decides": "business_income_treated_as_other_spouses" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Grace, Arizona, calendar 1977, carries on a florist shop whose income is community income and exercises substantially all of its management and control. Just misses on one fact: former 411(a)(5)(A) treats the income as hers, not her husband's.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the person's own: the person is the wife and exercises substantially all of the management and control" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Irene, Ohio, calendar 1975; her husband carries on a store. Ohio is not among the community property States POMS RS 01802.400 A lists, so the income is not community income and this family excludes nothing. Just misses on one fact (no community income); the base definition decides whether any of it is hers.", + "facts": { + "community_property_income": "income of a trade or business in a State without community property laws" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1968_1979", + "worker": "INVENTED: Victor, Idaho, calendar 1972, carries on a feed store whose income is community income; his wife does not exercise substantially all of its management and control. Former 411(a)(5)(A) treats all of it as his: residual.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "substantially_all_business_management_and_control": "former 411(a)(5)(A) treats the income as the person's own: the person is the husband and the wife does not exercise substantially all of the management and control" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_1980_2004_open", + "worker": "INVENTED: Rosa, Texas, calendar 1990; her husband carries on the hardware store (community income) and she takes no part. Her taxable year includes October 1980 or later and begins before 2004-03-02, the window where the Edwards court-order procedure governed and is not captured: the row refuses.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the other spouse carries on the business, or, for a jointly operated business, the part that is the other spouse's distributive share" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_community_income_1980_2004_open", + "worker": "INVENTED: Maria, Texas, calendar 1995, wife of a partner whose distributive share is community income. 411(a)(5)(B) did not change in 1968-2026 and Edwards concerned 411(a)(5)(A), but the open row refuses for her too (NOTE: over-refusal, not a wrong answer; the base definition also excludes the share from her net earnings).", + "facts": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the income is the distributive share of the person's spouse as a partner, not the person's own distributive share" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_community_income_1980_2004_open", + "worker": "INVENTED: Lisa, California, calendar 1985, owns and operates a restaurant (community income) and makes all management decisions. The 1985 Form 1040 instructions say such income 'is considered the income of the spouse who carried on the trade or business'; the row still refuses (NOTE: that capture bears on the open question for 1985 SECA, not SSA's Edwards procedure).", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the person carries on the business" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Maria, Texas, calendar 2010, not a partner; her husband's distributive share as a partner is community income. 411(a)(5)(B) excludes it from her net earnings.", + "facts": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the income is the distributive share of the person's spouse as a partner, not the person's own distributive share" + }, + "expected": "noncovered", + "decides": "partnership_share_of_spouse_partner" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Lucia, Texas, calendar 2010, a partner; her own distributive share is community income. Just misses on one fact (her own share).", + "facts": { + "community_property_income": "community income or loss under applicable community property laws", + "partnership_status": "the person's own distributive share as a partner" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Sofia, Arizona, calendar 2010; her husband alone carries on a plumbing business whose income is community income. 411(a)(5)(A) treats it as his; her net earnings exclude it.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the other spouse carries on the business, or, for a jointly operated business, the part that is the other spouse's distributive share" + }, + "expected": "noncovered", + "decides": "business_income_of_other_spouse" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Pat, Nevada, calendar 2015, jointly operates a restaurant (not a partnership) with her spouse, 50/50; community income. The amount here is the spouse's 50% distributive share, which 411(a)(5)(A) treats as the spouse's.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the other spouse carries on the business, or, for a jointly operated business, the part that is the other spouse's distributive share" + }, + "expected": "noncovered", + "decides": "business_income_of_other_spouse" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Pat (Nevada, 2015, jointly operated restaurant), her own 50% share. Just misses on one fact: it is her own distributive share, which 411(a)(5)(A) treats as hers.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "for a jointly operated business, the part that is the person's own distributive share" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Hal, Arizona, calendar 2006; his wife carries on a gift shop (community income) without exercising substantially all management (a hired manager runs part of it). Under the 2004 text the income is the operating wife's, so Hal's net earnings exclude it (the opposite of former 411(a)(5)(A)).", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the other spouse carries on the business, or, for a jointly operated business, the part that is the other spouse's distributive share" + }, + "expected": "noncovered", + "decides": "business_income_of_other_spouse" + }, + { + "rule_id": "se_community_income_2004_2026", + "worker": "INVENTED: Lisa, California, calendar 2006, owns and operates a restaurant (community income) and makes all management decisions; her husband helps occasionally (the pattern of POMS RS 01802.400 C.3.a). Just misses the other-spouse case: she carries on the business.", + "facts": { + "community_property_income": "gross income or deductions attributable to a trade or business (other than a trade or business carried on by a partnership) any of whose income is community income under community property laws applicable to such income", + "business_operator_spouse": "the person carries on the business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_conservation_reserve_1968_2007", + "worker": "INVENTED: Vic, calendar 1995, a real estate dealer, receives a Conservation Reserve payment under 16 U.S.C. 3833(2) on a tract he holds for sale to customers in his dealer business. Rent received in the dealer business is not excluded (411(a)(1)) and business income is included: both readings include it.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2)", + "real_estate_dealer_status": "received in the course of a trade or business as a real estate dealer, from real estate the dealer holds for sale to customers" + }, + "expected": "covered", + "decides": "crp_payment_in_real_estate_dealer_business" + }, + { + "rule_id": "se_conservation_reserve_1968_2007", + "worker": "INVENTED: Walt, calendar 1990, an Iowa farmer and no real estate dealer, receives a Conservation Reserve annual payment. Just misses the dealer case on one fact; whether the payment is excluded rent or included farm income is the open classification question.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2)", + "real_estate_dealer_status": "not a real estate dealer" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_conservation_reserve_1968_2007", + "worker": "INVENTED: Walt, already receiving 402 old-age benefits, receives his Conservation Reserve payment on 2007-12-20. The 2008 beneficiary exclusion reaches only payments made after 2007-12-31 (Pub. L. 110-246 section 15301(c)), so this payment-date row decides and the classification stays open.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2)" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_conservation_reserve_1968_2007", + "worker": "INVENTED: Xena, calendar 1990, receives cash rent from a tenant farmer for land that is not in the Conservation Reserve. Just misses every case on one fact (no 3833(2) payment); the rental family decides the rent.", + "facts": { + "conservation_reserve_payment": "cash rent, not a payment under 16 U.S.C. 3833(2)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_conservation_reserve_1968_2007", + "worker": "INVENTED: Yuri, calendar 1999, a real estate dealer, receives a Conservation Reserve payment on a tract he holds for investment, not for sale to customers. Read as rent, 20 CFR 404.1082(b)(3) (1996 and 2024 editions) counts only rentals 'from the real estate held for sale to customers' and leaves investment holdings out; read as business income, the payment is included, so the readings disagree. The narrowed dealer text (real estate held for sale to customers) is not true of him, so the open classification case decides.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2)", + "real_estate_dealer_status": "real estate dealer receiving a payment from real estate he holds for investment or speculation, not for sale to customers" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Vic, calendar 2012, a real estate dealer receiving 402 old-age benefits, receives a Conservation Reserve payment on a tract he holds for sale to customers in his dealer business. 411(a)(1) excludes rentals 'unless such rentals are received in the course of a trade or business as a real estate dealer': the dealer case overrides the beneficiary exclusion.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "real_estate_dealer_status": "received in the course of a trade or business as a real estate dealer, from real estate the dealer holds for sale to customers", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "covered", + "decides": "crp_payment_in_real_estate_dealer_business" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Walt, calendar 2012, an Iowa farmer not yet receiving any Social Security benefit, receives a Conservation Reserve payment. The 2008 clause names only recipients of 402 or 423 benefits, so the classification is open.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Walt, calendar 2015, now receiving 402 old-age benefits, receives his Conservation Reserve annual payment. 411(a)(1) excludes it with rentals from real estate.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423", + "real_estate_dealer_status": "not a real estate dealer" + }, + "expected": "noncovered", + "decides": "crp_payment_to_beneficiary" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Walt's neighbour, calendar 2015, receives a Railroad Retirement annuity but no benefits under 42 U.S.C. 402 or 423. Just misses the beneficiary case on one fact (the benefit program); the payment stays in the open classification question.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Uma, calendar 2016, receiving 423 disability benefits, owns land and derives the Conservation Reserve payment under an arrangement for another person to produce agricultural commodities on it. 411(a)(1)'s proviso lifts the exclusion for an owner's income under such an arrangement with material participation; the farm rental participation family decides.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423", + "rental_income": "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + }, + "expected": "deferred", + "decides": "crp_payment_under_farm_arrangement", + "defers_to": [ + "self_employment_farm_rental_participation" + ] + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Xena, calendar 2016, receiving 402 benefits, receives cash rent from a tenant for land not in the Conservation Reserve. Just misses on one fact (no 3833(2) or 3833(a)(2) payment); the rental family decides.", + "facts": { + "conservation_reserve_payment": "cash rent, not a Conservation Reserve payment", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Yuri, calendar 2010, a real estate dealer receiving 402 benefits, receives a Conservation Reserve payment on a tract he holds for investment. For a beneficiary 411(a)(1) puts the payment among 'rentals'; 20 CFR 404.1082(b)(3) counts a dealer's rentals only 'from the real estate held for sale to customers', so the dealer exception does not reach these and the beneficiary exclusion applies. The narrowed dealer text (real estate held for sale to customers) is not true of him, so the beneficiary case decides.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "real_estate_dealer_status": "real estate dealer receiving a payment from real estate he holds for investment or speculation, not for sale to customers", + "benefit_type": "recipient is receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "noncovered", + "decides": "crp_payment_to_beneficiary" + }, + { + "rule_id": "se_conservation_reserve_2008_2026", + "worker": "INVENTED: Yuri's colleague, calendar 2010, the same dealer facts on an investment tract, but she receives no benefits under 42 U.S.C. 402 or 423. Just misses the beneficiary case on one fact: the 2008 clause does not reach her, and as rent the payment is excluded (404.1082(b)(3)) while as business income it is included, so the classification question stays open.", + "facts": { + "conservation_reserve_payment": "payment under 16 U.S.C. 3833(2), or, after Pub. L. 113-79 generally amended section 1233 of the Food Security Act of 1985 on 2014-02-07, under 16 U.S.C. 3833(a)(2), where the substance of former section 1233(2) now appears", + "real_estate_dealer_status": "real estate dealer receiving a payment from real estate she holds for investment or speculation, not for sale to customers", + "benefit_type": "recipient is not receiving benefits under 42 U.S.C. 402 or 423" + }, + "expected": "refuses", + "decides": "crp_payment_classification_open" + }, + { + "rule_id": "se_director_timing_1968_1987", + "worker": "INVENTED: Nora, calendar 1985, an outside director of a manufacturing corporation (not its employee or officer), receives director fees. No director deeming rule yet; the fees enter net earnings for the year under the ordinary rules.", + "facts": { + "occupation": "corporate director", + "employee_self_or_mixed": "not performed as an employee", + "amount": "$12,000 director fees" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_director_timing_1988_1990", + "worker": "INVENTED: Nora, calendar 1989, outside director, performs director services in 1989 and is paid in February 1990. The 1987 provision deems the income derived and received in 1989, when the services were performed; the fees are net earnings either way.", + "facts": { + "occupation": "corporate director", + "employee_self_or_mixed": "not performed as an employee", + "taxable_year_start": "1989-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_director_timing_1988_1990", + "worker": "INVENTED: Nora, calendar 1990, is paid and receives in December 1989 the fees for director services she performs in 1990. The deeming does not move them ('unless it was actually paid and received prior to that year'), so they count in 1989; the exception moves the year, not coverage.", + "facts": { + "occupation": "corporate director", + "employee_self_or_mixed": "not performed as an employee", + "taxable_year_start": "1990-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_director_timing_1991_2026", + "worker": "INVENTED: Nora, calendar 1995, outside director, receives director fees. 411 no longer deems them received in the service year (403(f)(5)(E) keeps that rule for the earnings test only); they are net earnings under the ordinary computation.", + "facts": { + "occupation": "corporate director", + "employee_self_or_mixed": "not performed as an employee" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Al, calendar 2000, an independent consultant engaged by several clients, is not an employee of any of them. 411(c)(2) concerns employee service only; the base definition decides.", + "facts": { + "employee_self_or_mixed": "not performed as an employee" + }, + "expected": "deferred", + "decides": "not_employee_service", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Bea, age 19 in 1990, sells newspapers on a street corner at a fixed price, keeping the excess over what they are charged to her (410(a)(14)(B)). 411(c)(2)(A) excepts that service by an individual who has attained age 18.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "age": "18 or older", + "newspaper_service_arrangement": "410(a)(14)(B) fixed-price sale to ultimate consumers" + }, + "expected": "deferred", + "decides": "adult_fixed_price_vendor", + "defers_to": [ + "newspaper_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Bea's brother, age 17 in 1990, does the same fixed-price selling. Just misses on one fact (age): 411(c)(2)(A) needs age 18, so his service as an employee stays outside trade or business.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "age": "17", + "newspaper_service_arrangement": "410(a)(14)(B) fixed-price sale to ultimate consumers" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Cy, calendar 1980, produces crops on another's land under an arrangement dividing the crop and making his share depend on the amount produced (410(a)(16)). 411(c)(2)(B).", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "agricultural_share_arrangement": "410(a)(16) arrangement" + }, + "expected": "deferred", + "decides": "sharefarmer", + "defers_to": [ + "agricultural_share_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Cy's cousin, calendar 1980, works the same farm for cash wages with no crop share. Just misses on one fact (no 410(a)(16) arrangement); employee service, not trade or business.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "agricultural_share_arrangement": "cash-wage farm work, no share arrangement" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Dee, calendar 1995, a United States citizen, works in Washington for the embassy of a foreign government (410(a)(11)). 411(c)(2)(C).", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "citizenship": "United States citizen", + "place_of_work": "United States", + "foreign_government_service": "410(a)(11) or (12) service" + }, + "expected": "deferred", + "decides": "us_citizen_foreign_government", + "defers_to": [ + "foreign_government_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Dee, calendar 1996, transferred to the same government's office abroad. Just misses on one fact (place): 411(c)(2)(C) needs service 'performed in the United States'.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "citizenship": "United States citizen", + "place_of_work": "outside the United States", + "foreign_government_service": "410(a)(11) or (12) service" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Dee's colleague, calendar 1995, a lawful permanent resident who is not a United States citizen, at the same embassy in Washington. Just misses on one fact (citizenship).", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "citizenship": "not a United States citizen (lawful permanent resident)", + "place_of_work": "United States", + "foreign_government_service": "410(a)(11) or (12) service" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Eve, calendar 2000, a United States citizen employed in Washington by an international organization (410(a)(15)). 411(c)(2)(C); the international organization family applies the 410(r) exception.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "citizenship": "United States citizen", + "place_of_work": "United States", + "international_organization_service": "410(a)(15) service" + }, + "expected": "deferred", + "decides": "us_citizen_international_organization", + "defers_to": [ + "international_organization_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Eve, calendar 2001, posted to the organization's office abroad. Just misses on one fact (place outside the United States).", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "citizenship": "United States citizen", + "place_of_work": "outside the United States", + "international_organization_service": "410(a)(15) service" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Rev. Fay, calendar 1990, an ordained minister employed by her church to perform her ministry. 411(c)(2)(D); the clergy family decides.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "ministerial_service": "411(c)(4) service: ministry, or duties required by a religious order" + }, + "expected": "deferred", + "decides": "ministry_or_order_duties", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Fay's church organist, calendar 1990, a lay employee whose church has made no 3121(w) election. Just misses on one fact (no ministry or order duties); employee service stays outside trade or business.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "ministerial_service": "not ministry or religious order duties", + "church_employee_service": "service for a church with no election in effect" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Gus, calendar 1985, an employee of a county in a position compensated solely by fees, which the State's section 418 agreement does not cover. 411(c)(2)(E); the public office family decides.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "government_level": "State or political subdivision", + "public_office_fee_basis": "position compensated solely on a fee basis and not covered by a section 418 agreement" + }, + "expected": "deferred", + "decides": "fee_basis_state_local_position", + "defers_to": [ + "self_employment_public_office" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Gus's counterpart in another county, calendar 1985, holds a solely-fee position that the State's section 418 agreement covers. Just misses on one fact: 411(c)(2)(E) reaches only fees received while the service 'is not covered under an agreement'.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "government_level": "State or political subdivision", + "public_office_fee_basis": "position compensated solely on a fee basis and covered by a section 418 agreement" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Gina, calendar 1985, a federal employee paid solely by fees. Just misses on one fact (government level): 411(c)(2)(E) names only employees of a State or political subdivision.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "government_level": "Federal", + "public_office_fee_basis": "position compensated solely on a fee basis" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Hal, calendar 1995, crews a fishing boat with an operating crew normally of six, paid only a share of the catch (410(a)(20)). 411(c)(2)(F).", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "fishing_catch_share_arrangement": "410(a)(20) catch-share service on a small boat" + }, + "expected": "deferred", + "decides": "small_boat_fishing", + "defers_to": [ + "fishing_crew_share_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Hal's friend, calendar 1995, crews a trawler whose operating crew is normally 14, on a catch share. Just misses on one fact: 410(a)(20)(C) needs an operating crew normally under 10.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "fishing_catch_share_arrangement": "catch-share service on a boat whose operating crew is normally 10 or more" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Ivy, calendar 1990, a secretary employed by a church that has a 3121(w) election in effect (410(a)(8)(B)). 411(c)(2)(G).", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "church_employee_service": "410(a)(8)(B) service for an electing church or qualified church-controlled organization, from 1984" + }, + "expected": "deferred", + "decides": "electing_church_employee", + "defers_to": [ + "electing_church_employee_service" + ] + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Ivy in calendar 1983, before 411(c)(2)(G) applies (service performed after 1983-12-31). Just misses on the date.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "church_employee_service": "church employee service in 1983, before electing-church service existed" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_ordinary_employee_1968_2026", + "worker": "INVENTED: Jack, calendar 2005, a cashier employed by a private grocery. 411(c)(2) leaves his service outside trade or business; no exception applies.", + "facts": { + "employee_self_or_mixed": "performed as an employee", + "government_level": "private employer", + "citizenship": "United States citizen", + "place_of_work": "United States", + "age": "34" + }, + "expected": "noncovered", + "decides": "residual" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Ken, calendar 1970, a real estate dealer, rents a farm tract he holds for sale to customers under a crop-share arrangement that calls for his participation; neither he nor any agent participates. 411(a)(1) keeps rentals received in the course of a real estate dealer's business; the dealer case overrides the noparticipation case.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers", + "material_participation": "no material participation by the owner or tenant, counting services an employee or agent performed for that person", + "rental_arrangement_requires_material_participation": true + }, + "expected": "covered", + "decides": "real_estate_dealer_rentals" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Len, calendar 1971, a real estate dealer, rents a farm tract he holds for investment under an arrangement providing for his participation; neither he nor any agent participates. Whether a dealer's investment holdings fall under 411(a)(1)'s dealer clause is the open RENTAL_DEALER_HOLDINGS question: the rule that they stay excluded is captured only from the April 1, 1996 edition of 20 CFR 404.1082(b)(3). The narrowed dealer text (real estate held for sale to customers) is not true of him; the open case reaches him and outranks no_actual_material_participation, where the readings disagree (1996 rule: excluded; statutory text only: included).", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "material_participation": "no material participation by the owner or tenant, counting services an employee or agent performed for that person", + "rental_arrangement_requires_material_participation": true + }, + "expected": "refuses", + "decides": "dealer_investment_holdings_before_1996" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Len, calendar 1971, the same investment tract, but he personally inspects, advises and decides on production under the arrangement that provides for his participation. Just misses the open case on one fact (participation): both readings include the rent (1996 rule: a non-dealer's farm rental with participation under the required arrangement; statutory text only: the dealer clause), so the covered participation case, ranked above the open case, decides.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "material_participation": "material participation by the owner or tenant, counting services an employee or agent performed for that person", + "rental_arrangement_requires_material_participation": true + }, + "expected": "covered", + "decides": "participation_under_required_arrangement" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Nina, calendar 1972, is no real estate dealer: she merely holds a farm tract for investment and rents it under an arrangement providing for her participation, and neither she nor any agent participates. Just misses the open case on one fact (dealer status): 411(a)(1)'s dealer clause cannot reach a person who is not in the dealer business, so the rental stays excluded.", + "facts": { + "real_estate_dealer_status": "not a real estate dealer; holds the tract for investment", + "material_participation": "no material participation by the owner or tenant, counting services an employee or agent performed for that person", + "rental_arrangement_requires_material_participation": true + }, + "expected": "noncovered", + "decides": "no_actual_material_participation" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Mo, calendar 1972, owns farmland rented on a crop share under an arrangement providing for his material participation; neither he nor any employee or agent does anything. The farm rental stays excluded.", + "facts": { + "material_participation": "no material participation by the owner or tenant, counting services an employee or agent performed for that person", + "rental_arrangement_requires_material_participation": true, + "real_estate_dealer_status": "not a real estate dealer" + }, + "expected": "noncovered", + "decides": "no_actual_material_participation" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Ned, calendar 1969, rents farmland for cash under a lease with no participation term, though he helps at harvest. The proviso needs an arrangement that provides for material participation.", + "facts": { + "rental_arrangement_requires_material_participation": false, + "material_participation": "material participation by the owner or tenant, counting services an employee or agent performed for that person" + }, + "expected": "noncovered", + "decides": "arrangement_lacks_participation_term" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Olga, calendar 1972, rents farmland under an arrangement providing for her participation; her farm manager (her agent) advises, inspects and manages production. Before 1974 the agent's services count as hers (40 FR 29072, 404.1053(c)(5)(i)).", + "facts": { + "rental_arrangement_requires_material_participation": true, + "material_participation": "material participation by the owner or tenant, counting services an employee or agent performed for that person" + }, + "expected": "covered", + "decides": "participation_under_required_arrangement" + }, + { + "rule_id": "se_material_participation_1968_1973", + "worker": "INVENTED: Pia, calendar 1973, a landowner whose facts on participation and the arrangement are not stated. The residual chooses no coverage.", + "facts": { + "amount": "$4,000 crop-share rent" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Ken, calendar 1990, a real estate dealer, rents a farm tract he holds for sale to customers; he does not participate. 411(a)(1) does not exclude a dealer's rentals in that business.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives in the course of that trade or business from real estate the dealer holds for sale to customers", + "material_participation": false, + "rental_arrangement_requires_material_participation": true + }, + "expected": "covered", + "decides": "real_estate_dealer_rentals" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Pete, calendar 1985, personally inspects, advises and decides on production under a crop-share arrangement that requires his material participation.", + "facts": { + "material_participation": true, + "rental_arrangement_requires_material_participation": true + }, + "expected": "covered", + "decides": "participation_under_required_arrangement" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Len, calendar 1990, a real estate dealer, rents a farm tract he holds for investment; the arrangement requires participation but he does not participate. The readings disagree (1996 rule: excluded; statutory text only: included).", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning before 1996-04-01", + "material_participation": false, + "rental_arrangement_requires_material_participation": true + }, + "expected": "refuses", + "decides": "dealer_investment_holdings_before_1996" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Len, calendar 1997, same facts. Just misses the open case on the date: the 1996 edition of 404.1082(b)(3) settles that investment-holding rentals follow the farm conditions, and he does not participate.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning 1997-01-01", + "material_participation": false, + "rental_arrangement_requires_material_participation": true + }, + "expected": "noncovered", + "decides": "no_actual_material_participation" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Len, calendar 1990, investment tract, but he personally participates under the required arrangement. Both readings include the rent, so the covered participation case outranks the open case.", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning before 1996-04-01", + "material_participation": true, + "rental_arrangement_requires_material_participation": true + }, + "expected": "covered", + "decides": "participation_under_required_arrangement" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: J, calendar 1976 (40 FR 29072 Example 6 pattern): owns a farm rented to K under an arrangement contemplating J's participation; J appoints a bank as agent to enter the arrangement and perform the services, and does nothing himself. After 1973 the agent's work is not attributed to J, so he does not materially participate. Just misses Olga's pre-1974 outcome on the date.", + "facts": { + "material_participation": false, + "rental_arrangement_requires_material_participation": true + }, + "expected": "noncovered", + "decides": "no_actual_material_participation" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Ned, calendar 1990, cash lease with no participation term. The proviso's arrangement requirement fails.", + "facts": { + "rental_arrangement_requires_material_participation": false, + "material_participation": true + }, + "expected": "noncovered", + "decides": "arrangement_lacks_participation_term" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Quinn, calendar 1990, leases an office building and the lease requires Quinn to manage it, which he does. 411(a)(1)'s proviso needs an arrangement for another to produce agricultural or horticultural commodities and participation in that production; the lease provides neither, so both booleans are false; no_actual_material_participation outranks arrangement_lacks_participation_term and the rental exclusion stands (NOTE: the case texts carry the production-arrangement condition only through the boolean's statutory meaning).", + "facts": { + "rental_arrangement_requires_material_participation": false, + "material_participation": false + }, + "expected": "noncovered", + "decides": "no_actual_material_participation" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Len, calendar 1996, investment farm tract, rent received in June 1996, after 1996-04-01; no participation. His taxable year began 1996-01-01, before 1996-04-01, so this family's open case still holds and the row refuses, while se_rental_income_1996_2026 (split by date, not taxable year) treats a June 1996 rental as settled (NOTE).", + "facts": { + "real_estate_dealer_status": "rentals a real estate dealer receives from real estate the dealer holds for investment or speculation", + "taxable_year_start": "taxable year beginning before 1996-04-01", + "material_participation": false, + "rental_arrangement_requires_material_participation": true + }, + "expected": "refuses", + "decides": "dealer_investment_holdings_before_1996" + }, + { + "rule_id": "se_material_participation_1974_2026", + "worker": "INVENTED: Pia, calendar 2005, landowner whose participation and arrangement facts are not stated.", + "facts": { + "amount": "$6,000 crop-share rent" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "se_foreign_income_1968_1972_open", + "worker": "INVENTED: Rob, a United States citizen, calendar 1970, a bona fide resident of France all year, self-employed consultant who excludes his French earnings under section 911 for income tax. No 411(a)(10) override yet and the contemporaneous 911 text is not captured: the row refuses.", + "facts": { + "citizenship": "United States citizen", + "country_of_residence": "France", + "foreign_earned_income_exclusion": "section 911 exclusion claimed" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_foreign_income_1968_1972_open", + "worker": "INVENTED: Sue, calendar 1971, a United States resident all year, self-employed in Ohio with no foreign income and no section 911 exclusion. The row refuses her too (NOTE: no 911 exclusion means nothing for this family to decide).", + "facts": { + "citizenship": "United States citizen", + "residence_period": "resident of the United States during the entire taxable year", + "foreign_earned_income_exclusion": "none" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_foreign_income_1973_1981", + "worker": "INVENTED: Tia, a United States citizen resident in the United States throughout 1976, spends 510 full days of an 18-month period abroad on a consulting engagement and claims the section 911(a)(2) exclusion. Pub. L. 92-603 section 124(a): for a whole-year resident the 911(a)(2) exclusion does not apply.", + "facts": { + "residence_period": "resident of the United States during the entire taxable year", + "citizenship": "United States citizen", + "foreign_earned_income_exclusion": "section 911(a)(2) exclusion claimed" + }, + "expected": "covered", + "decides": "us_resident_entire_taxable_year" + }, + { + "rule_id": "se_foreign_income_1973_1981", + "worker": "INVENTED: Uri, a United States citizen, becomes a bona fide resident of Germany in March 1977, so he is not a United States resident for the entire 1977 taxable year. Just misses on one fact; section 124 says nothing for him and the residual stays open.", + "facts": { + "residence_period": "resident of the United States from January to March 1977 only", + "citizenship": "United States citizen", + "foreign_earned_income_exclusion": "section 911 exclusion claimed" + }, + "expected": "open", + "decides": "residual" + }, + { + "rule_id": "se_foreign_income_1982_1983", + "worker": "INVENTED: Vera, a United States citizen, calendar 1982, self-employed abroad and claiming the section 911(a)(1) exclusion. The transitional clause turns on historical 911(d)(1)(B), which is not captured: the row refuses.", + "facts": { + "citizenship": "United States citizen", + "foreign_earned_income_exclusion": "section 911(a)(1) exclusion claimed" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_foreign_income_1984_2026", + "worker": "INVENTED: Will, a United States citizen, calendar 2015, a self-employed architect living in Mexico, excludes his earnings under section 911(a)(1) for income tax. 411(a)(10) disregards the exclusion; IRS Publication 517 (2025) notes there is no social security agreement with Mexico.", + "facts": { + "citizenship": "United States citizen", + "country_of_residence": "Mexico", + "foreign_earned_income_exclusion": "section 911(a)(1) exclusion claimed" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_foreign_income_1984_2026", + "worker": "INVENTED: Xavi, a United States citizen, calendar 1984 (taxable year beginning 1984-01-01, the first the 1983 amendment reaches), self-employed abroad with a 911(a)(1) exclusion.", + "facts": { + "citizenship": "United States citizen", + "taxable_year_start": "1984-01-01", + "foreign_earned_income_exclusion": "section 911(a)(1) exclusion claimed" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_foreign_income_1984_2026", + "worker": "INVENTED: Yan, a United States citizen, calendar 2010, self-employed in a country that has a section 233 agreement with the United States under which Yan's self-employment is subject exclusively to that country's laws. This row only disregards 911(a)(1), so it is covered here; NOTE: Pub. L. 108-203 section 415 (the 1401(c) SECA exemption for earnings subject to the laws of a totalization agreement partner) is captured and clergy_1982_2026 reads its analogue, but no family in this group reads it for other self-employed people.", + "facts": { + "citizenship": "United States citizen", + "foreign_earned_income_exclusion": "section 911(a)(1) exclusion claimed" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_health_insurance_1968_1986", + "worker": "INVENTED: Dana, a sole-proprietor plumber in Ohio, calendar taxable year 1985, pays her own medical insurance premiums. The 162(l) deduction (then 162(m)) applies only to taxable years beginning after December 31, 1986 (Pub. L. 99-514 section 1161(b)); the row's open question (pre-1987 treatment under other provisions) decides, so the registry refuses.", + "facts": { + "health_insurance_deduction": "premiums the self-employed individual paid for his own medical insurance; no section 162(l) deduction exists for this taxable year", + "trade_or_business": "sole proprietorship (plumbing)", + "taxable_year": "calendar year 1985", + "taxable_year_start": "1985-01-01" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_health_insurance_1968_1986", + "worker": "INVENTED: Eli, a farmer with a fiscal taxable year beginning 1986-07-01 (ending 1987-06-30), pays health premiums in 1987. A taxable year beginning on 1986-07-01 is not one 'beginning after December 31, 1986', so it stays in this open row (date just outside the 1987 row).", + "facts": { + "health_insurance_deduction": "health insurance premiums paid in 1987 within a fiscal year that began 1986-07-01", + "trade_or_business": "farm sole proprietorship", + "taxable_year": "fiscal year 1986-07-01 to 1987-06-30", + "taxable_year_start": "1986-07-01" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_health_insurance_1987_2009", + "worker": "INVENTED: Fay, a self-employed graphic designer, calendar 1995, deducts her health insurance under 162(l) (then 162(m)) for income tax. 411(a)(15) (added as (14) by Pub. L. 100-647 section 1011B(b)(4), effective as if in Pub. L. 99-514) says the deduction 'shall not be allowed' in net earnings; nothing is excluded, so the covered residual applies.", + "facts": { + "health_insurance_deduction": "section 162(l) deduction for her own health insurance taken on the income tax return", + "trade_or_business": "sole proprietorship (graphic design)", + "taxable_year": "calendar year 1995", + "taxable_year_start": "1995-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_health_insurance_1987_2009", + "worker": "INVENTED: Gus, a consultant with a fiscal taxable year beginning 2009-10-01. Pub. L. 111-240 section 2042(b) reaches only taxable years beginning after December 31, 2009, so this year stays here (one day-axis fact off the 2010 row); coverage net earnings disallow the deduction either way.", + "facts": { + "health_insurance_deduction": "section 162(l) deduction in a fiscal year that began 2009-10-01", + "trade_or_business": "consulting sole proprietorship", + "taxable_year": "fiscal year 2009-10-01 to 2010-09-30", + "taxable_year_start": "2009-10-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_health_insurance_2010", + "worker": "INVENTED: Hana, a self-employed photographer, calendar 2010, subtracts her 162(l) deduction in computing SE tax under Pub. L. 111-240 section 2042. Section 2042(a) amended only 26 USC 162(l)(4); 411(a)(15) still disallows the deduction in Title 42 net earnings, so the coverage computation is unchanged and the covered residual applies.", + "facts": { + "health_insurance_deduction": "section 162(l) deduction, which section 2042 lets her subtract for 2010 SE tax purposes", + "trade_or_business": "sole proprietorship (photography)", + "taxable_year": "calendar year 2010", + "taxable_year_start": "2010-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_health_insurance_2011_2026", + "worker": "INVENTED: Ivo, a self-employed electrician, calendar 2015, takes the 162(l) deduction; 411(a)(15) and 162(l)(4) both keep it out of the net-earnings computation, so nothing is excluded and the covered residual applies.", + "facts": { + "health_insurance_deduction": "section 162(l) deduction for his family's health insurance", + "trade_or_business": "sole proprietorship (electrical contracting)", + "taxable_year": "calendar year 2015", + "taxable_year_start": "2015-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Ruth, a career agent of Acme Mutual Life (an insurance company) whose agency agreement ended 2005-03-31; she receives a termination payment from Acme on 2005-09-15, does no work for Acme for the rest of 2005, signed a covenant not to compete against Acme for the 2 years beginning 2005-03-31, and the payment is a percentage of first-year premiums on policies she sold in her last agency year, with no tenure or career-earnings factor. 411(j)(1)-(4) all hold.", + "facts": { + "insurance_sales_termination_payment": "received from an insurance company on account of services the individual performed as an insurance salesman for that company, after the individual's agreement to perform those services for the company ends; no services for the company after that termination and before the close of the taxable year; a covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination; and an amount that depends primarily on policies sold by or credited to the individual's account during the agreement's last year, or on how long those policies remain in force after termination, or both, and does not depend to any extent on length of service or overall earnings from services for the company (whether or not eligibility for the payment depends on length of service)", + "amount": "the termination payment received 2005-09-15" + }, + "expected": "noncovered", + "decides": "qualifying_termination_payment" + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Sam, an Acme agent like Ruth (agreement ended 2012-06-30, payment 2012-10-01, 1-year covenant against Acme from termination), but the payment's eligibility requires 10 years of agency service while its amount depends only on last-year policies. 411(j)(4)(B) says the amount test applies 'without regard to whether eligibility for payment depends on length of service', so 411(j) reaches him. The case text now carries the parenthetical '(whether or not eligibility for the payment depends on length of service)', so it is true of him.", + "facts": { + "insurance_sales_termination_payment": "received from an insurance company on account of services the individual performed as an insurance salesman for that company, after the individual's agreement to perform those services for the company ends; no services for the company after that termination and before the close of the taxable year; a covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination; and an amount that depends primarily on policies sold by or credited to the individual's account during the agreement's last year, or on how long those policies remain in force after termination, or both, and does not depend to any extent on length of service or overall earnings from services for the company (whether or not eligibility for the payment depends on length of service)", + "amount": "termination payment received 2012-10-01" + }, + "expected": "noncovered", + "decides": "qualifying_termination_payment" + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Tess, an Acme agent whose agreement ended 2010-02-28; she is paid on 2010-08-01 but did paid policy-servicing work for Acme in November 2010, before her taxable year closed. 411(j)(2) fails, so 411(j) does not reach her and the base definition decides (just misses: one condition unmet).", + "facts": { + "insurance_sales_termination_payment": "received after the agreement ends, but the individual performed services for the company after termination and before the close of the taxable year", + "amount": "termination payment received 2010-08-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Uri, an Acme agent whose payment (2015) is computed as a multiple of his years of agency service. 411(j)(4)(B) fails ('does not depend to any extent on length of service'), so the base definition decides (just misses).", + "facts": { + "insurance_sales_termination_payment": "received after the agreement ends; no services for the company after termination; covenant not to compete; amount computed from years of service with the company", + "amount": "termination payment received in 2015" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Vic, an insurance salesman who sold Acme policies under a contract with Bayside General Agency LLC (a general agency, not an insurance company). Bayside ends his contract 2018-01-31 and pays him on 2018-05-01 an amount based on policies he placed in his last year, not on tenure or career earnings; he does no further work for Bayside in 2018 and signs a 1-year covenant not to compete against Bayside. Every clause of the case text is true of him, but 411(j) reaches only an amount received 'from an insurance company on account of services performed by such individual as an insurance salesman for such company'; Bayside is not an insurance company, so the base definition decides. The case text now opens 'received from an insurance company on account of services the individual performed as an insurance salesman for that company', which is false of him, so the residual defers.", + "facts": { + "insurance_sales_termination_payment": "received from Bayside General Agency LLC, a general agency that is not an insurance company, after his contract with it ends; no services for Bayside after termination and before the close of 2018; a 1-year covenant not to compete against Bayside from termination; amount based only on policies he placed in his last contract year", + "amount": "termination payment from Bayside General Agency received 2018-05-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Wen, an Acme agent whose agreement ended 2020-01-31; payment 2020-07-01 based on last-year policies only; no services after termination; her covenant not to compete against Acme runs 12 months beginning 2020-04-01, the date the payment was negotiated, so it does not cover 2020-01-31 to 2020-03-31. 411(j)(3) requires a covenant that 'applies to at least the 1-year period beginning on the date of such termination'; it fails, and the base definition decides. The case text now requires a covenant 'that applies to at least the 1-year period beginning on the date of termination', which is false of her.", + "facts": { + "insurance_sales_termination_payment": "received from the insurance company after the agreement ends; no services for it after termination; a covenant not to compete against it for 12 months beginning 2020-04-01, two months after the 2020-01-31 termination; amount based only on last-year policies", + "amount": "termination payment received 2020-07-01" + }, + "expected": "deferred", + "decides": "residual", + "defers_to": [ + "self_employment_base_definition" + ] + }, + { + "rule_id": "se_insurance_termination_1998_2026", + "worker": "INVENTED: Xia, an Acme agent whose qualifying payment arrives 1998-01-02, one business day into the 411(j) window (Pub. L. 105-34 section 922(c): 'shall apply to payments after December 31, 1997').", + "facts": { + "insurance_sales_termination_payment": "received from an insurance company on account of services the individual performed as an insurance salesman for that company, after the individual's agreement to perform those services for the company ends; no services for the company after that termination and before the close of the taxable year; a covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination; and an amount that depends primarily on policies sold by or credited to the individual's account during the agreement's last year, or on how long those policies remain in force after termination, or both, and does not depend to any extent on length of service or overall earnings from services for the company (whether or not eligibility for the payment depends on length of service)", + "amount": "termination payment received 1998-01-02" + }, + "expected": "noncovered", + "decides": "qualifying_termination_payment" + }, + { + "rule_id": "se_insurance_termination_1968_1997", + "worker": "INVENTED: Yael, an Acme agent whose payment meeting 411(j)(1)-(4) arrives 1995-06-01; whether 411(a) excluded it before 411(j) took effect is the row's open question (codification heading versus the 922(c) effective date).", + "facts": { + "insurance_sales_termination_payment": "received from an insurance company on account of services the individual performed as an insurance salesman for that company, after the individual's agreement to perform those services for the company ends; no services for the company after that termination and before the close of the taxable year; a covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination; and an amount that depends primarily on policies sold by or credited to the individual's account during the agreement's last year, or on how long those policies remain in force after termination, or both, and does not depend to any extent on length of service or overall earnings from services for the company (whether or not eligibility for the payment depends on length of service)", + "amount": "termination payment received 1995-06-01" + }, + "expected": "refuses", + "decides": "qualifying_termination_payment_before_1998" + }, + { + "rule_id": "se_insurance_termination_1968_1997", + "worker": "INVENTED: Zane, an Acme agent whose qualifying payment arrives 1997-12-31, the last day before 411(j)'s window (922(c) covers payments after 1997-12-31), so the open case decides (date just outside the 1998 row).", + "facts": { + "insurance_sales_termination_payment": "received from an insurance company on account of services the individual performed as an insurance salesman for that company, after the individual's agreement to perform those services for the company ends; no services for the company after that termination and before the close of the taxable year; a covenant not to compete against the company that applies to at least the 1-year period beginning on the date of termination; and an amount that depends primarily on policies sold by or credited to the individual's account during the agreement's last year, or on how long those policies remain in force after termination, or both, and does not depend to any extent on length of service or overall earnings from services for the company (whether or not eligibility for the payment depends on length of service)", + "amount": "termination payment received 1997-12-31" + }, + "expected": "refuses", + "decides": "qualifying_termination_payment_before_1998" + }, + { + "rule_id": "se_insurance_termination_1968_1997", + "worker": "INVENTED: Abe, an Acme agent paid in 1990 an amount computed from his career commissions with Acme; 411(j)(4)(B) fails, so neither reading of the open question excludes it and the covered residual applies (just misses).", + "facts": { + "insurance_sales_termination_payment": "received after the agreement ends; amount computed from overall career earnings with the company", + "amount": "termination payment received in 1990" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_insurance_termination_1968_1997", + "worker": "INVENTED: Bea, a salesman of a general agency (not an insurance company) paid in 1993 on the same terms as Vic. 411(j) never reaches a payment from a non-insurer, so under both open readings the covered residual applies (the base definition decides); the case text now names the insurance-company payer, so the open case no longer reaches her (just misses: payer).", + "facts": { + "insurance_sales_termination_payment": "received in 1993 from a general agency that is not an insurance company, after her contract with it ends, on terms otherwise like 411(j)(1)-(4)", + "amount": "termination payment from a general agency received in 1993" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_limited_partner_1968_1977", + "worker": "INVENTED: Cal, a limited partner in a Texas oil-drilling limited partnership, calendar 1975. 411(a)(11) (later (12)) applies only to taxable years beginning after December 31, 1977 (Pub. L. 95-216 section 313(c)), so his distributive share enters net earnings under the ordinary partnership rule.", + "facts": { + "partnership_status": "distributive share of income or loss of a limited partner, as such", + "employee_self_or_mixed": "self-employed partner", + "amount": "1975 distributive share", + "taxable_year_start": "1975-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_limited_partner_1968_1977", + "worker": "INVENTED: Dee, a limited partner whose fiscal taxable year begins 1977-12-31; a year beginning on that day is not one 'beginning after December 31, 1977', so the exclusion does not yet reach her (date just outside the 1978 row).", + "facts": { + "partnership_status": "distributive share of income or loss of a limited partner, as such", + "employee_self_or_mixed": "self-employed partner", + "amount": "share for the fiscal year beginning 1977-12-31", + "taxable_year_start": "1977-12-31" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Ed, a limited partner in a real-estate limited partnership, calendar 1990, receives only his distributive share of income. 411(a)(12) excludes it.", + "facts": { + "partnership_status": "distributive share of income or loss of a limited partner, as such", + "employee_self_or_mixed": "self-employed partner", + "amount": "1990 distributive share", + "taxable_year_start": "1990-01-01" + }, + "expected": "noncovered", + "decides": "limited_partner_distributive_share" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Flo, a limited partner who also manages the partnership's leasing office, receives in 2005 a 707(c) guaranteed payment established as pay for that work. 411(a)(12) excepts it, and the services case overrides the distributive-share case (both stated).", + "facts": { + "partnership_status": [ + "707(c) guaranteed payment to a limited partner, or the part of one, for services actually rendered to or on behalf of the partnership, to the extent established to be in the nature of remuneration for those services", + "distributive share of income or loss of a limited partner, as such" + ], + "employee_self_or_mixed": "self-employed partner", + "amount": "2005 guaranteed payment for services", + "taxable_year_start": "2005-01-01" + }, + "expected": "covered", + "decides": "guaranteed_payment_for_services" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Gil, a limited partner who receives in 2010 a fixed 707(c) guaranteed payment for the use of the capital he contributed (no services). It is outside 411(a)(12)'s exception, so the exclusion applies.", + "facts": { + "partnership_status": [ + "707(c) guaranteed payment to a limited partner, or the part of one, that is not for services actually rendered to or on behalf of the partnership (for example, a payment for the use of capital), or not established to be in the nature of remuneration for those services", + "distributive share of income or loss of a limited partner, as such" + ], + "employee_self_or_mixed": "self-employed partner", + "amount": "2010 guaranteed payment for capital", + "taxable_year_start": "2010-01-01" + }, + "expected": "noncovered", + "decides": "guaranteed_payment_not_for_services" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Hal, a limited partner paid a 707(c) guaranteed payment in 2012 labelled as for services, but he cannot establish that it is remuneration for services actually rendered (just misses the services case: the 'established' limit unmet).", + "facts": { + "partnership_status": "707(c) guaranteed payment to a limited partner, or the part of one, that is not for services actually rendered to or on behalf of the partnership (for example, a payment for the use of capital), or not established to be in the nature of remuneration for those services", + "employee_self_or_mixed": "self-employed partner", + "amount": "2012 guaranteed payment not established as remuneration", + "taxable_year_start": "2012-01-01" + }, + "expected": "noncovered", + "decides": "guaranteed_payment_not_for_services" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Ike, the general partner of the same real-estate partnership, calendar 1990. His distributive share is not 'of a limited partner, as such', so 411(a)(12) does not reach it (just misses the distributive-share case: a different partnership status).", + "facts": { + "partnership_status": "distributive share of income or loss of a general partner", + "employee_self_or_mixed": "self-employed partner", + "amount": "1990 general-partner distributive share", + "taxable_year_start": "1990-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Jo, a general partner (not a limited partner) who receives a 707(c) guaranteed payment for services in 2015; outside 411(a)(12) entirely (just misses the services case: not a limited partner).", + "facts": { + "partnership_status": "707(c) guaranteed payment to a general partner for services", + "employee_self_or_mixed": "self-employed partner", + "amount": "2015 guaranteed payment", + "taxable_year_start": "2015-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Kiko, a Japanese citizen living in Guam who runs a dive shop there, calendar 1975. 411(b)'s final sentence: a noncitizen resident of Guam is not a nonresident alien for 411(b), so the territorial case overrides (he also meets the nonresident-alien text as income-tax status).", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "1975-01-01", + "residence_period": "all of 1975" + }, + "expected": "covered", + "decides": "territorial_resident" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Lena, a Mexican citizen living in Mexico City who sells consulting services to US firms, calendar 1980; a nonresident alien individual, so 411(b) leaves her net earnings out of self-employment income.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of Mexico", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "1980-01-01", + "residence_period": "all of 1980" + }, + "expected": "noncovered", + "decides": "nonresident_alien_individual" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Mo, a nonresident alien resident in Italy, taxable year beginning 1983-01-01, whose home country later has a section 433 agreement. Pub. L. 98-21 section 322(c) makes the agreement exception effective only for taxable years beginning on or after 1983-04-20, so no agreement lifts the exclusion (date just outside the 1983 row).", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of Italy", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year", + "an agreement under section 433 makes the net earnings of this nonresident alien self-employment income for the taxable year" + ], + "taxable_year_start": "1983-01-01", + "residence_period": "all of 1983" + }, + "expected": "noncovered", + "decides": "nonresident_alien_individual" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Ned, a US citizen living in Puerto Rico, calendar 1978. He is not a noncitizen and not a nonresident alien, so neither case holds (just misses the territorial case on citizenship) and the covered residual applies.", + "facts": { + "citizenship": "a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa", + "taxable_year_start": "1978-01-01", + "residence_period": "all of 1978" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Oda, a German citizen with a US green card living in Ohio, calendar 1982: a resident alien, not a nonresident alien, so 411(b) does not exclude her (just misses the nonresident-alien case).", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of Ohio, United States (lawful permanent resident)", + "nonresident_alien_status": "resident alien for the taxable year", + "taxable_year_start": "1982-01-01", + "residence_period": "all of 1982" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Pia, a Filipino citizen living in American Samoa, calendar 2020, self-employed caterer; the territorial sentence keeps her out of the nonresident-alien exclusion.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "2020-01-01", + "residence_period": "all of 2020" + }, + "expected": "covered", + "decides": "territorial_resident" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Quin, a nonresident alien resident in a country whose section 433 agreement assigns his self-employment to US coverage for taxable year 1995; 411(b)'s 'except as provided by an agreement under section 433' lifts the exclusion.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of a country with a section 433 agreement", + "nonresident_alien_status": [ + "an agreement under section 433 makes the net earnings of this nonresident alien self-employment income for the taxable year", + "nonresident alien individual for the taxable year" + ], + "taxable_year_start": "1995-01-01", + "residence_period": "all of 1995" + }, + "expected": "covered", + "decides": "section_433_agreement" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Rae, a nonresident alien whose fiscal taxable year begins 1983-04-20 (the enactment date) and whose agreement makes her net earnings self-employment income; section 322(c) reaches years 'beginning on or after' that date (boundary reach).", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of a country with a section 433 agreement", + "nonresident_alien_status": [ + "an agreement under section 433 makes the net earnings of this nonresident alien self-employment income for the taxable year", + "nonresident alien individual for the taxable year" + ], + "taxable_year_start": "1983-04-20", + "residence_period": "the fiscal year beginning 1983-04-20" + }, + "expected": "covered", + "decides": "section_433_agreement" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Sol, a nonresident alien resident in a country with a section 433 agreement that assigns his self-employment coverage to his home country's system, 2001. No agreement makes his net earnings self-employment income (just misses section_433_agreement), and the agreement leaves him subject only to his home country's laws, so the new rank-1 agreement case decides (he also meets nonresident_alien_individual, with the same consequence).", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of a country with a section 433 agreement that assigns his coverage to that country", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "2001-01-01", + "residence_period": "all of 2001", + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Tao, a Korean citizen residing in the Commonwealth of the Northern Mariana Islands, nonresident alien for 2025. 411(b) and 26 USC 1402(b) name only Puerto Rico, the Virgin Islands, Guam and American Samoa; Publication 517 (2025) says a noncitizen CNMI resident is 'treated the same as a citizen or resident alien' for SE tax. The open case cnmi_noncitizen_resident (M-3) refuses.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "2025-01-01", + "residence_period": "all of 2025" + }, + "expected": "refuses", + "decides": "cnmi_noncitizen_resident" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Uma, a US citizen freelance designer living in Mexico, 2025: not an alien, and 'The United States doesn't have a social security agreement with Mexico' (Publication 517 (2025), minister in Mexico example), so no agreement makes her subject only to Mexican laws; no case holds and the covered residual applies (just misses foreign_agreement_sole_coverage).", + "facts": { + "citizenship": "a citizen of the United States", + "country_of_residence": "a resident of Mexico", + "taxable_year_start": "2025-01-01", + "residence_period": "all of 2025", + "social_security_agreement_coverage": "no social security agreement makes her subject only to a foreign country's social security laws" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_optional_1968_1972", + "worker": "INVENTED: Vern, an Iowa farmer, calendar 1970, gross farm income $2,000, elects the farm optional method (two-thirds of gross, $1,333). Nothing is excluded; the result faces the self-employment minimum.", + "facts": { + "agricultural_service": "farm operator whose business would be agricultural labor if carried on by employees", + "self_employment_optional_method_election": "elects the farm optional method", + "amount": "$2,000 gross farm income", + "taxable_year_start": "1970-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_optional_1968_1972", + "worker": "INVENTED: Wes, a self-employed Ohio barber with low profit in 1971 who would like a nonfarm optional method; none exists until taxable years beginning after 1972 (Pub. L. 92-603 section 121(c)), so the regular computation applies.", + "facts": { + "agricultural_service": "not agricultural", + "self_employment_optional_method_election": "would elect a nonfarm optional method; none is available", + "amount": "$300 net profit", + "taxable_year_start": "1971-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_optional_1973_2007", + "worker": "INVENTED: Xena, a self-employed seamstress on a regular basis, 1990, net earnings below $1,600 and below two-thirds of gross, elects the nonfarm optional method for the second time; nothing excluded.", + "facts": { + "agricultural_service": "not agricultural", + "self_employment_optional_method_election": "elects the nonfarm optional method", + "amount": "$1,200 net earnings on $2,400 gross", + "partnership_status": "not a partner", + "taxable_year_start": "1990-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_optional_1973_2007", + "worker": "INVENTED: Yuri, a nonfarm sole proprietor who already used the nonfarm optional method in 5 taxable years, 2003; the five-year limit bars a sixth use, so the regular computation applies (the outcome remains covered_above_threshold).", + "facts": { + "agricultural_service": "not agricultural", + "self_employment_optional_method_election": "would elect the nonfarm optional method for a sixth taxable year", + "amount": "$900 net earnings", + "taxable_year_start": "2003-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_optional_2008_2026", + "worker": "INVENTED: Zoe, a member of a farm partnership, 2015, distributive share of farm gross below the upper limit; she elects the farm optional method under 411(a)(iii) with the 411(k) limits.", + "facts": { + "agricultural_service": "member of a partnership whose business would be agricultural labor if carried on by employees", + "self_employment_optional_method_election": "elects the farm optional method", + "amount": "distributive share of farm gross income below the 2015 upper limit", + "partnership_status": "general partner in a farm partnership", + "taxable_year_start": "2015-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_optional_2008_2026", + "worker": "INVENTED: Al, a nonfarm freelancer on a regular basis, 2022, elects the nonfarm optional method; the indexed lower limit caps the deemed amount; nothing excluded.", + "facts": { + "agricultural_service": "not agricultural", + "self_employment_optional_method_election": "elects the nonfarm optional method", + "amount": "net earnings below the 2022 lower limit", + "taxable_year_start": "2022-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_options_dealers_1968_1984", + "worker": "INVENTED: Bo, a registered options dealer on the CBOE with a fiscal taxable year beginning 1984-07-01, before 411(h) reaches him ('taxable years beginning after July 18, 1984'); this family excludes nothing, and his 1256 gains follow the capital-gain family (date just outside the 1984 row).", + "facts": { + "trade_or_business": "options dealer", + "industry": "securities and options dealing", + "amount": "section 1256 contract gains in the normal course of dealing", + "taxable_year_start": "1984-07-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_options_dealers_1984_2026", + "worker": "INVENTED: Cy, a CBOE options dealer with a fiscal year beginning 1984-08-01; 411(h) keeps his normal-course 1256 gains in net earnings; this case-free row excludes nothing.", + "facts": { + "trade_or_business": "options dealer", + "industry": "securities and options dealing", + "amount": "section 1256 contract gains in the normal course of dealing", + "taxable_year_start": "1984-08-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_options_dealers_1984_2026", + "worker": "INVENTED: Di, a commodities dealer registered with a CFTC-designated contract market, 2000; normal-course 1256 gains included; nothing excluded here.", + "facts": { + "trade_or_business": "commodities dealer actively trading section 1256 contracts", + "industry": "commodity futures trading", + "amount": "section 1256 contract gains", + "taxable_year_start": "2000-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_partner_death_1968_2026", + "worker": "INVENTED: Ezra, a general partner in a calendar-year law partnership, dies 2015-06-15; his final taxable year ends within, not with, the partnership year. 411(f) includes his share of partnership ordinary income for January to June 2015 (ratably), which the covered residual describes.", + "facts": { + "partnership_status": "general partner; distributive share for January through June 2015, the period through the month of death", + "partner_death_date": "2015-06-15", + "partnership_taxable_year": "calendar year 2015", + "taxable_year": "2015-01-01 to 2015-06-15 (ends with death)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_partner_death_1968_2026", + "worker": "INVENTED: Fern, a general partner in a partnership whose taxable year ends 2016-12-31, dies on 2016-12-31: her taxable year ends with the partnership year, so 411(f) does not apply and the ordinary partner-year rule includes the full year's share (just misses 411(f)'s 'within, and not with').", + "facts": { + "partnership_status": "general partner; distributive share for the partnership year ending 2016-12-31", + "partner_death_date": "2016-12-31", + "partnership_taxable_year": "calendar year 2016", + "taxable_year": "calendar year 2016" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_partner_death_1968_2026", + "worker": "INVENTED: Ezra's own final-year computation (he died 2015-06-15), for the part of his share of the calendar-2015 partnership's ordinary income attributable to July through December 2015, which his estate holds. 411(f) includes only the share not attributable to periods beginning on or after 2015-07-01, and 411(a)'s partner-year sentence only partnership years ending within or with his taxable year, which ended 2015-06-15. Case share_after_death_month excludes it.", + "facts": { + "partnership_status": "in computing the deceased partner's own net earnings: the part of his distributive share of the partnership's ordinary income or loss (including the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest) attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which he died", + "partner_death_date": "2015-06-15", + "partnership_taxable_year": "calendar year 2015", + "taxable_year": "2015-01-01 to 2015-06-15 (ends with death)" + }, + "expected": "noncovered", + "decides": "share_after_death_month" + }, + { + "rule_id": "se_possessions_931_history_open", + "worker": "INVENTED: Gia, a US citizen bona fide resident of Guam with Guam-source self-employment income, calendar 1985; former 411(a)(8) deemed 'possession' in 931/932 not to include Guam, but the operative former 931 text is not captured, so the row refuses.", + "facts": { + "possession_income_exclusion": "income from sources within Guam", + "country_of_residence": "Guam", + "residence_period": "all of 1985", + "taxable_year": "calendar year 1985" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_possessions_931_history_open", + "worker": "INVENTED: Hux, a US citizen bona fide resident of the US Virgin Islands with Virgin Islands-source self-employment income, calendar 1986; former 411(a)(8) deemed 'possession' in 931/932 not to include the Virgin Islands, and the operative former 931/932 text is not captured, so the row refuses (a second territory under the same open question).", + "facts": { + "possession_income_exclusion": "income from sources within the Virgin Islands", + "country_of_residence": "US Virgin Islands", + "residence_period": "all of 1986", + "taxable_year": "calendar year 1986" + }, + "expected": "refuses", + "decides": "row_open" + }, + { + "rule_id": "se_possessions_931_1987_2026", + "worker": "INVENTED: Ina, a bona fide resident of American Samoa, 2000, who excludes American Samoa-source self-employment income from gross income under 931; 411(a)(8): 'The exclusion from gross income provided by section 931 ... shall not apply', so nothing is excluded.", + "facts": { + "possession_income_exclusion": "section 931 exclusion of American Samoa-source income", + "country_of_residence": "American Samoa", + "residence_period": "all of 2000", + "taxable_year": "calendar year 2000" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_puerto_rico_1968_2026", + "worker": "INVENTED: Jai, a US citizen resident of Puerto Rico running a bakery, 1990, whose income is excluded from US income tax by 933; 411(a)(6) computes his net earnings as a citizen's 'without regard to the provisions of section 933'.", + "facts": { + "country_of_residence": "Puerto Rico", + "residence_period": "all of 1990", + "trade_or_business": "bakery sole proprietorship" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_puerto_rico_1968_2026", + "worker": "INVENTED: Kai, a Dominican citizen resident in Puerto Rico, self-employed mechanic, 2019: 411(a)(6) applies to 'a resident of the Commonwealth of Puerto Rico' regardless of citizenship, and 411(b)'s final sentence keeps him out of the nonresident-alien exclusion (another family).", + "facts": { + "country_of_residence": "Puerto Rico", + "residence_period": "all of 2019", + "trade_or_business": "auto-repair sole proprietorship" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Vera, a US citizen freelance translator living in Germany, 2020, whom a social security agreement between the United States and Germany makes subject only to German social security laws (the captures hold no agreement's terms, so the fixture states the condition directly). Section 415's 1401(c) exemption reaches every self-employed individual; case foreign_agreement_sole_coverage excludes her net earnings (M-4 reach).", + "facts": { + "citizenship": "a citizen of the United States", + "country_of_residence": "a resident of Germany", + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "taxable_year_start": "2020-01-01", + "residence_period": "all of 2020" + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Wyn, a Korean citizen resident in the CNMI and a nonresident alien for 2024, whom an agreement makes subject only to Korean social security laws (hypothetical terms). On both CNMI readings he is noncovered, so the agreement case, ranked first and overriding cnmi_noncitizen_resident, decides.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "taxable_year_start": "2024-01-01", + "residence_period": "all of 2024" + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Xu, a noncitizen resident of Guam, 2015, whom an agreement makes subject only to a foreign country's social security laws (hypothetical terms). He meets territorial_resident, which the agreement case overrides.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa", + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "taxable_year_start": "2015-01-01", + "residence_period": "all of 2015" + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Yoon, a Palau citizen living in Palau who sells crafts to US buyers, nonresident alien for 2022. Palau is not the CNMI (just misses cnmi_noncitizen_resident on residence), so 411(b) excludes the net earnings.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of Palau", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "2022-01-01", + "residence_period": "all of 2022" + }, + "expected": "noncovered", + "decides": "nonresident_alien_individual" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Zia, a Philippine citizen with a US green card who runs a Saipan bakery, 2022: a resident alien, so not a nonresident alien (just misses cnmi_noncitizen_resident on status); covered on both CNMI readings, the residual applies.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "resident alien for the taxable year", + "taxable_year_start": "2022-01-01", + "residence_period": "all of 2022" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_nonresident_alien_1983_2026", + "worker": "INVENTED: Ari, a CNMI-resident noncitizen and nonresident alien for 2019 whose net earnings a section 433 agreement makes self-employment income (hypothetical terms). section_433_agreement ranks above the CNMI case and covers the earnings on both readings.", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year", + "an agreement under section 433 makes the net earnings of this nonresident alien self-employment income for the taxable year" + ], + "taxable_year_start": "2019-01-01", + "residence_period": "all of 2019" + }, + "expected": "covered", + "decides": "section_433_agreement" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Bao, a Korean citizen running a Saipan dive shop, nonresident alien for calendar 1982 (hypothetical: no capture dates the Commonwealth, so this assumes it existed). The open case refuses (M-3, proposal B).", + "facts": { + "citizenship": "not a citizen of the United States", + "country_of_residence": "a resident of the Commonwealth of the Northern Mariana Islands", + "nonresident_alien_status": "nonresident alien individual for the taxable year", + "taxable_year_start": "1982-01-01", + "residence_period": "all of 1982" + }, + "expected": "refuses", + "decides": "cnmi_noncitizen_resident" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED (review r7 M-2, reaches foreign_agreement_sole_coverage): Cora, a US citizen consultant living abroad, calendar 1980, whom a social security agreement under section 233, in effect for the year, makes subject only to the foreign country's laws (the captures date no agreement, so the fixture states the condition): 1401(c) has exempted such income since December 20, 1977, so the case excludes it.", + "facts": { + "citizenship": "a citizen of the United States", + "country_of_residence": "a resident of a country with a social security agreement with the United States", + "social_security_agreement_coverage": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "taxable_year_start": "1980-01-01", + "residence_period": "all of 1980" + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED: Dov, a US citizen self-employed in Mexico, calendar 1980; no social security agreement makes him subject only to Mexican laws, so neither case holds and the covered residual applies (just misses the agreement case).", + "facts": { + "citizenship": "a citizen of the United States", + "country_of_residence": "a resident of Mexico", + "taxable_year_start": "1980-01-01", + "residence_period": "all of 1980" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_partner_death_1968_2026", + "worker": "INVENTED: Ezra's share for 2015-06-16 to 2015-06-30, after his death but within the month of death: 411(f) includes the share not attributable to periods beginning on or after 2015-07-01, so it stays in (just misses share_after_death_month on the period).", + "facts": { + "partnership_status": "deceased partner's distributive share attributable to the rest of June 2015, the month of death", + "partner_death_date": "2015-06-15", + "partnership_taxable_year": "calendar year 2015", + "taxable_year": "2015-01-01 to 2015-06-15 (ends with death)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_partner_death_1968_2026", + "worker": "INVENTED: Gabe, Ezra's son, who succeeded to Ezra's interest and was admitted as a general partner on 2015-07-01; his own 2015 return includes his share for July through December 2015. The case text describes only the deceased partner's own computation, so it does not reach Gabe's (just misses: a different person); the ordinary partner rules decide.", + "facts": { + "partnership_status": "general partner admitted 2015-07-01 as successor to a deceased partner's interest; his own distributive share for July through December 2015", + "partnership_taxable_year": "calendar year 2015", + "taxable_year": "calendar year 2015" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_partner_death_1968_2026", + "worker": "INVENTED: Fern's final-year computation (she died 2016-12-31, with the partnership year): the share for January 2017 onward, attributable to periods after her death month, which her estate holds. The ordinary partner-year rule, not 411(f), includes her 2016 share, and neither rule includes this one, so the case holds whatever the 'within, and not with' trigger (reach on the ordinary-rule branch).", + "facts": { + "partnership_status": "in computing the deceased partner's own net earnings: the part of his distributive share of the partnership's ordinary income or loss (including the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest) attributable to an interest in the partnership during any period beginning on or after the first day of the first calendar month following the month in which he died", + "partner_death_date": "2016-12-31", + "partnership_taxable_year": "calendar year 2017", + "taxable_year": "calendar year 2016 (ends with death)" + }, + "expected": "noncovered", + "decides": "share_after_death_month" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Hana, a limited partner paid a single 2018 707(c) guaranteed payment of which $30,000 is established as pay for bookkeeping she does for the partnership: that part. 411(a)(12) excepts guaranteed payments for services 'to the extent that those payments are established' as remuneration (N3 reach for the part).", + "facts": { + "partnership_status": [ + "707(c) guaranteed payment to a limited partner, or the part of one, for services actually rendered to or on behalf of the partnership, to the extent established to be in the nature of remuneration for those services", + "distributive share of income or loss of a limited partner, as such" + ], + "employee_self_or_mixed": "self-employed partner", + "amount": "$30,000 part established as pay for services", + "taxable_year_start": "2018-01-01" + }, + "expected": "covered", + "decides": "guaranteed_payment_for_services" + }, + { + "rule_id": "se_limited_partner_1978_2026", + "worker": "INVENTED: Hana's same 2018 payment: the other $20,000, a return on her capital and not established as pay for services. That part stays inside the exclusion (N3 just-miss for the part).", + "facts": { + "partnership_status": [ + "707(c) guaranteed payment to a limited partner, or the part of one, that is not for services actually rendered to or on behalf of the partnership (for example, a payment for the use of capital), or not established to be in the nature of remuneration for those services", + "distributive share of income or loss of a limited partner, as such" + ], + "employee_self_or_mixed": "self-employed partner", + "amount": "$20,000 part for the use of capital", + "taxable_year_start": "2018-01-01" + }, + "expected": "noncovered", + "decides": "guaranteed_payment_not_for_services" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1972; a dealer in stocks and securities receives dividends on shares held as dealer inventory, in the course of that dealer business. 411(a)(2)'s closing clause ('unless ... received in the course of a trade or business as a dealer in stocks or securities') keeps them.", + "facts": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities", + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "covered", + "decides": "dealer_in_stocks_or_securities" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1972; a physician (no securities business) receives dividends on shares of a listed corporation. Not a dealer, so the dividends are excluded.", + "facts": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "noncovered", + "decides": "specified_dividends" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1972; the same securities dealer receives dividends on shares held in a personal investment account, outside the dealer business. Not 'received in the course of a trade or business as a dealer'; excluded.", + "facts": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "noncovered", + "decides": "specified_dividends" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1974; a sole proprietor (not a dealer) has a deduction attributable to dividends that 411(a)(2) excludes. 411(a)(2), unlike (a)(1), names no attributable deductions; open.", + "facts": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + }, + "expected": "refuses", + "decides": "deductions_attributable_to_excluded_receipts" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1974; a securities dealer's deduction attributable to dividends received in the dealer business. Those dividends are not excluded, so the deduction is not one attributable to excluded receipts.", + "facts": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities" + }, + "expected": "covered", + "decides": "dealer_in_stocks_or_securities" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1970; a non-dealer receives interest described in 1939 Code section 25(a) on an obligation issued in registered form (the caller establishes the 25(a) fact; that section is not captured). The pre-1976 parenthetical keeps it out of the exclusion.", + "facts": { + "dividend_or_interest_income": [ + "interest described in section 25(a) of the Internal Revenue Code of 1939", + "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + ] + }, + "expected": "covered", + "decides": "interest_described_in_1939_code_25a" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1970; a non-dealer receives interest on a registered-form bond of a manufacturing corporation, not interest described in 1939 Code section 25(a). Excluded.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1975; a non-dealer receives interest on a city bond issued with interest coupons ('including one issued by a government or political subdivision thereof'). Excluded.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1970; a non-dealer receives interest on a promissory note an individual neighbour issued (no corporation, no coupons, not registered). 411(a)(2) does not name it.", + "facts": { + "dividend_or_interest_income": "interest on a promissory note issued by an individual" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_passive_income_1968_1976", + "worker": "INVENTED: 1973; a cash distribution on an interest in a general partnership, not a share of stock. 411(a)(2)'s 'dividends on any share of stock' does not reach it; the partnership families decide.", + "facts": { + "dividend_or_interest_income": "a cash distribution on a partnership interest" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 1990; a securities dealer receives interest on registered corporate bonds held as dealer inventory, in the dealer business.", + "facts": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities", + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "covered", + "decides": "dealer_in_stocks_or_securities" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 1990; the same dealer receives dividends on shares held in a personal investment account, outside the dealer business. Not received in the course of the dealer business; excluded.", + "facts": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "noncovered", + "decides": "specified_dividends" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 1985; a non-dealer proprietor has a deduction attributable to interest that 411(a)(2) excludes. Open (no captured source).", + "facts": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + }, + "expected": "refuses", + "decides": "deductions_attributable_to_excluded_receipts" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 1985; a deduction attributable to interest on a note an individual issued, which 411(a)(2) does not exclude. Not a deduction attributable to excluded receipts.", + "facts": { + "dividend_or_interest_income": "a deduction attributable to interest on a promissory note issued by an individual" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 1995; a retired teacher (not a dealer) receives dividends on shares of a utility corporation.", + "facts": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "noncovered", + "decides": "specified_dividends" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: Interest that 1939 Code section 25(a) describes, on a registered-form obligation, received 1976-10-05, one day after Pub. L. 95-600 struck the 25(a) parenthetical 'effective Oct. 4, 1976'. Just misses the 1968-1976 row's interest_described_in_1939_code_25a; now excluded.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 2000; a non-dealer receives interest on a corporate bond issued with interest coupons.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: 2000; interest on a note an individual issued (no corporation; no coupons; not registered). Residual.", + "facts": { + "dividend_or_interest_income": "interest on a promissory note issued by an individual" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_passive_income_1976_2008", + "worker": "INVENTED: Interest on a corporate bearer bond with interest coupons received 2008-09-30, the day before Pub. L. 110-246 section 4115(c)(1)(A)(i) took effect (Oct. 1, 2008). Just misses the 2008 row's open obligation_not_in_registered_form; the coupons wording still governs.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2015; a securities dealer receives interest on corporate bearer bonds with coupons held as dealer inventory. Dealer receipts are not excluded under either wording.", + "facts": { + "securities_dealer_status": "dividends or interest received in the course of a trade or business as a dealer in stocks or securities", + "dividend_or_interest_income": "interest on a bond, debenture, note, or certificate, or other evidence of indebtedness, issued other than in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "covered", + "decides": "dealer_in_stocks_or_securities" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2015; the same dealer's dividends on shares held for investment outside the dealer business. Excluded.", + "facts": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "noncovered", + "decides": "specified_dividends" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2018; a non-dealer has a deduction attributable to dividends that 411(a)(2) excludes. Open.", + "facts": { + "dividend_or_interest_income": "a deduction attributable to dividends or interest that 411(a)(2) excludes" + }, + "expected": "refuses", + "decides": "deductions_attributable_to_excluded_receipts" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2018; a deduction attributable to interest on a note an individual issued (not excluded). Residual.", + "facts": { + "dividend_or_interest_income": "a deduction attributable to interest on a promissory note issued by an individual" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2012; a non-dealer receives interest on a corporate bearer bond with interest coupons, not in registered form. Title 26 'coupons' excludes it; Title 42 prints 'interest benefits' (footnote: 'Probably should be \"coupons\"'). Open.", + "facts": { + "dividend_or_interest_income": "interest on a bond, debenture, note, or certificate, or other evidence of indebtedness, issued other than in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "refuses", + "decides": "obligation_not_in_registered_form" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2010; interest on a corporate bearer note issued without coupons and not in registered form. The Title 26 wording would not exclude it; the Title 42 'benefits' wording is undefined. Open.", + "facts": { + "dividend_or_interest_income": "interest on a bond, debenture, note, or certificate, or other evidence of indebtedness, issued other than in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "refuses", + "decides": "obligation_not_in_registered_form" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2012; interest on a corporate bond issued in registered form. Both wordings name registered form; excluded.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest_registered_form" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2020; interest on a county bond issued in registered form. Excluded under both wordings.", + "facts": { + "dividend_or_interest_income": "interest on any bond, debenture, note, or certificate, or other evidence of indebtedness, issued in registered form by any corporation (including one issued by a government or political subdivision thereof)" + }, + "expected": "noncovered", + "decides": "specified_interest_registered_form" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2020; a non-dealer receives dividends on shares of stock.", + "facts": { + "dividend_or_interest_income": "dividends on any share of stock" + }, + "expected": "noncovered", + "decides": "specified_dividends" + }, + { + "rule_id": "se_passive_income_2008_2026", + "worker": "INVENTED: 2020; interest on a note issued by an individual (no corporation or government issuer). Residual.", + "facts": { + "dividend_or_interest_income": "interest on a promissory note issued by an individual" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1975; a county justice of the peace paid solely by fees, position outside any section 218 agreement, held the office in 1968 and filed a timely certificate under Pub. L. 90-248 section 122(c)(2). The election keeps the amendments from 'the fees he receives in 1968 and every year thereafter'; 411(c)(1)'s base exclusion applies.", + "facts": { + "public_office_1968_exemption_election": "Timely irrevocable election under Public Law 90-248 section 122(c)(2), made by an individual in an affected position in 1968, applies to these fees.", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "noncovered", + "decides": "public_law_90_248_election" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1970; a fee-basis county employee (not a public officer; deferred here by se_ordinary_employee's fee_basis_state_local_position), position outside any 218 agreement, elected timely in 1968. Section 122(a)(2) added 411(c)(2)(E), one of 'the amendments made by subsections (a) and (b)' the election displaces, so 411(c)(2) excludes the employee service.", + "facts": { + "public_office_1968_exemption_election": "Timely irrevocable election under Public Law 90-248 section 122(c)(2), made by an individual in an affected position in 1968, applies to these fees.", + "government_level": "State or political subdivision", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "noncovered", + "decides": "public_law_90_248_election" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1990; the 1968 elector now holds a different fee-only county office outside any 218 agreement. The election covers fees he receives 'every year thereafter'.", + "facts": { + "public_office_1968_exemption_election": "Timely irrevocable election under Public Law 90-248 section 122(c)(2), made by an individual in an affected position in 1968, applies to these fees.", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "noncovered", + "decides": "public_law_90_248_election" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1975; a fee-only county justice of the peace outside any 218 agreement who first took office in 1972, so was not 'in 1968 ... in a position' and could not elect. 411(c)(1)'s fee-basis exception applies.", + "facts": { + "public_office_1968_exemption_election": "no applicable election", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "covered", + "decides": "state_local_fee_basis_office" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1970; a fee-only township constable in office in 1968 filed the certificate after the due date (with extensions) of his 1968 return. Untimely, so no election; the fee-basis exception applies.", + "facts": { + "public_office_1968_exemption_election": "no applicable election", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "covered", + "decides": "state_local_fee_basis_office" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1985; a fee-only state office whose functions a section 218 agreement covers. 411(c)(1)'s exception requires functions 'not covered under an agreement'; the base exclusion applies.", + "facts": { + "public_office_1968_exemption_election": "no applicable election", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "covered by a Section 218 agreement in the relevant period" + }, + "expected": "noncovered", + "decides": "public_office_functions" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1985; a county recorder paid a salary plus fees, outside any 218 agreement. Not 'compensated solely on a fee basis'; excluded.", + "facts": { + "public_office_1968_exemption_election": "no applicable election", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated by a salary and fees", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "noncovered", + "decides": "public_office_functions" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1980; a federal position compensated solely by fees. 411(c)(1)'s exception reaches only 'a public office of a State or a political subdivision thereof'; excluded.", + "facts": { + "public_office_1968_exemption_election": "no applicable election", + "government_level": "federal", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated solely on a fee basis" + }, + "expected": "noncovered", + "decides": "public_office_functions" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 2000; a salaried federal officer. The performance of the functions of a public office is not a trade or business.", + "facts": { + "government_level": "federal", + "public_office_functions": "income is for performing the functions of a public office" + }, + "expected": "noncovered", + "decides": "public_office_functions" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 2000; a county commissioner's net profit from his own hardware store, not income for performing the functions of a public office. 411(c)(1) does not reach it.", + "facts": { + "public_office_functions": "income from a private business, not for performing the functions of a public office" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1980; a fee-basis county employee (not a public officer) in a position outside any 218 agreement, no election (hired 1975). 411(c)(2)(E) makes the service a trade or business; 411(c)(1) does not exclude it.", + "facts": { + "public_office_1968_exemption_election": "no applicable election", + "government_level": "State or political subdivision", + "public_office_fee_basis": "position compensated solely on a fee basis", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1975; the 1968 elector (a former fee-only county officer) now holds no public office or position and receives fees as an independent surveyor under a contract with the county. The election text is literally true of 'the fees he receives ... every year thereafter', but he holds no 'position compensated solely on a fee basis', so the amendments the election displaces do not reach these fees; 411(c)(1)-(2) do not exclude them. Covered (residual). Was DEFECT PO_ELECTION_FEES_SCOPE.", + "facts": { + "public_office_1968_exemption_election": "Timely irrevocable election under Public Law 90-248 section 122(c)(2), made by an individual in an affected position in 1968, applies to these fees.", + "government_level": "State or political subdivision" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_public_office_1968_2026", + "worker": "INVENTED: 1985; the 1968 elector now holds a county recorder's office paid a salary plus fees, outside any 218 agreement. Not 'compensated solely on a fee basis', so the election case misses; 411(c)(1)'s base exclusion applies to the salaried office.", + "facts": { + "public_office_1968_exemption_election": "Timely irrevocable election under Public Law 90-248 section 122(c)(2), made by an individual in an affected position in 1968, applies to these fees.", + "government_level": "State or political subdivision", + "public_office_functions": "income is for performing the functions of a public office", + "public_office_fee_basis": "position compensated by a salary and fees", + "section_218_position": "not covered by a Section 218 agreement in the relevant period" + }, + "expected": "noncovered", + "decides": "public_office_functions" + }, + { + "rule_id": "se_joint_venture_1968_2006", + "worker": "INVENTED: 1995; a married couple jointly run a bakery as its only two members, file jointly and both work in it. No 411(a)(16) yet; partnership and community-income rules apply.", + "facts": { + "partnership_status": "the spouses are the only members", + "taxable_year_start": "1995-01-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_joint_venture_1968_2006", + "worker": "INVENTED: Taxable year beginning 2006-07-01; the same couple would qualify under 761(f) but Pub. L. 110-28 applies only 'to taxable years beginning after December 31, 2006'. Just misses the 2007 row's qualified_joint_venture by date.", + "facts": { + "partnership_status": "the spouses are the only members", + "taxable_year_start": "2006-07-01" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_joint_venture_2007_2026", + "worker": "INVENTED: 2010; spouses are the only members of a landscaping business, file a joint return, both materially participate (469(h), disregarding (5)), and both elect 761(f). Each takes a sole-proprietor share.", + "facts": { + "qualified_joint_venture_election": "both spouses elect 761(f) treatment", + "joint_return": true, + "partnership_status": "the spouses are the only members", + "material_participation": "both spouses materially participate under 469(h), disregarding paragraph (5)", + "trade_or_business": "the joint venture involves the conduct of a trade or business", + "taxable_year_start": "2010-01-01" + }, + "expected": "covered", + "decides": "qualified_joint_venture" + }, + { + "rule_id": "se_joint_venture_2007_2026", + "worker": "INVENTED: 2010; same couple, but they file married-filing-separately. 761(f)(1) requires 'a husband and wife who file a joint return'; partnership rules.", + "facts": { + "qualified_joint_venture_election": "both spouses elect 761(f) treatment", + "joint_return": false, + "partnership_status": "the spouses are the only members", + "material_participation": "both spouses materially participate under 469(h), disregarding paragraph (5)", + "trade_or_business": "the joint venture involves the conduct of a trade or business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_joint_venture_2007_2026", + "worker": "INVENTED: 2012; the spouses and their adult son are the members of a landscaping business. 761(f)(2)(A) requires the spouses be the only members.", + "facts": { + "qualified_joint_venture_election": "both spouses elect 761(f) treatment", + "joint_return": true, + "partnership_status": "the spouses and their adult son are the members", + "material_participation": "both spouses materially participate under 469(h), disregarding paragraph (5)", + "trade_or_business": "the joint venture involves the conduct of a trade or business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_joint_venture_2007_2026", + "worker": "INVENTED: 2015; only one spouse materially participates. 761(f)(2)(B) fails.", + "facts": { + "qualified_joint_venture_election": "both spouses elect 761(f) treatment", + "joint_return": true, + "partnership_status": "the spouses are the only members", + "material_participation": "only one spouse materially participates under 469(h)", + "trade_or_business": "the joint venture involves the conduct of a trade or business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_joint_venture_2007_2026", + "worker": "INVENTED: 2015; only one spouse elects. 761(f)(2)(C) requires both.", + "facts": { + "qualified_joint_venture_election": "only one spouse elects 761(f) treatment", + "joint_return": true, + "partnership_status": "the spouses are the only members", + "material_participation": "both spouses materially participate under 469(h), disregarding paragraph (5)", + "trade_or_business": "the joint venture involves the conduct of a trade or business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_joint_venture_2007_2026", + "worker": "INVENTED: 2015; spouses, the only members, file jointly, both materially participate (469(h)) and both elect 761(f) for a joint activity that is not a trade or business (a horse-breeding activity not engaged in for profit). 761(f)(2) defines a qualified joint venture as one 'involving the conduct of a trade or business'; this is not one, so the 761(f)(1) assignment does not apply: residual (covered consequence either way). Was DEFECT JV_TRADE_OR_BUSINESS.", + "facts": { + "qualified_joint_venture_election": "both spouses elect 761(f) treatment", + "joint_return": true, + "partnership_status": "the spouses are the only members", + "material_participation": "both spouses materially participate under 469(h), disregarding paragraph (5)", + "trade_or_business": "an activity not engaged in for profit, not a trade or business" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_railroad_employee_1968_2026", + "worker": "INVENTED: 1980; a locomotive engineer employed by a rail carrier that is an employer under 26 U.S.C. 3231. 411(c)(3).", + "facts": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231", + "railroad_covered_employer": "an employer as defined in 26 U.S.C. 3231", + "employee_self_or_mixed": "employee" + }, + "expected": "noncovered", + "decides": "railroad_act_service" + }, + { + "rule_id": "se_railroad_employee_1968_2026", + "worker": "INVENTED: 1975; a railroad conductor employed by a carrier. Before July 18, 1984, 411(c)(3) referred to 1939 Code section 1532; Pub. L. 98-369 section 2663(a)(8)(G) substituted section 3231 'but not ... changing or affecting any right, liability, status, or interpretation' (section 2664(b)).", + "facts": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231", + "employee_self_or_mixed": "employee" + }, + "expected": "noncovered", + "decides": "railroad_act_service" + }, + { + "rule_id": "se_railroad_employee_1968_2026", + "worker": "INVENTED: 1995; a full-time labor-union representative who is an 'employee representative' as defined in 26 U.S.C. 3231.", + "facts": { + "railroad_covered_service": "service as an employee or employee representative as defined in 26 U.S.C. 3231" + }, + "expected": "noncovered", + "decides": "railroad_act_service" + }, + { + "rule_id": "se_railroad_employee_1968_2026", + "worker": "INVENTED: 1990; a self-employed welder who repairs track for a railroad under contract, not its employee. Not 3231 employee service; residual.", + "facts": { + "railroad_covered_service": "services as an independent contractor to a railroad, not as an employee", + "employee_self_or_mixed": "self-employed" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_railroad_employee_1968_2026", + "worker": "INVENTED: 1990; a railroad clerk's net profit from his own weekend carpentry business. That income is not 3231 service.", + "facts": { + "railroad_covered_service": "net profit from the person's own carpentry business", + "employee_self_or_mixed": "mixed" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1985; a real estate dealer also rents an office building it holds for investment, not for sale to customers. The holdings split is captured only from the 1996 CFR; open.", + "facts": { + "real_estate_dealer_status": "real estate dealer receiving rentals from real estate held for investment or speculation rather than for sale to customers", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "refuses", + "decides": "dealer_investment_or_speculative_holdings" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1985; a real estate dealer rents houses held for sale to customers while they await sale, in the course of its dealer business. 411(a)(1)'s dealer clause.", + "facts": { + "real_estate_dealer_status": "rentals received in the course of a trade or business as a real estate dealer", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "covered", + "decides": "real_estate_dealer_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1980; an investor who merely holds apartments for investment, not a dealer. Rentals excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1980; a boarding-house operator renting rooms with daily maid service and meals. The occupant-services rule is captured only from the 1996 CFR; open.", + "facts": { + "services_to_occupants": "living quarters rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "refuses", + "decides": "services_to_occupants_regulatory_detail" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1980; an apartment owner who furnishes only heat and light, cleans lobbies and stairways and collects trash. Those are not services to the occupant; the rent is excluded.", + "facts": { + "services_to_occupants": "only heat, light, cleaning of public entrances, stairways and lobbies, and trash collection", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1985; a landlord rents furnished office suites (not living quarters) with a receptionist, mail handling and daily office cleaning, services primarily for the tenants' convenience beyond those usual for occupancy only. The 1996 CFR's (d)(2)(i) names living quarters, its (d)(2)(ii) 'rooms or other space'; open (services_to_occupants_other_space), ranked above real_estate_rentals.", + "facts": { + "services_to_occupants": "space other than living quarters, parking lots, warehouses or storage garages (such as offices or shops), rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "refuses", + "decides": "services_to_occupants_other_space" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1985; the same office-suite landlord furnishes only heat, light, lobby cleaning and trash collection. Not services to the occupant under any reading; rentals from real estate, excluded.", + "facts": { + "services_to_occupants": "only heat, light, cleaning of public entrances, stairways and lobbies, and trash collection", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1990; payments from customers for spaces in the owner's storage garage. Captured only from the 1996 CFR; open.", + "facts": { + "rental_income": "payments for the use of space in parking lots, warehouses or storage garages" + }, + "expected": "refuses", + "decides": "parking_warehouse_storage_space_regulatory_detail" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1990; rent from a long-term lease of an office floor, no services. Rentals from real estate; excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1975; a landowner's crop-share income under an arrangement for a tenant to raise wheat on the land. The farm rental participation family decides material participation.", + "facts": { + "rental_income": [ + "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it", + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + ] + }, + "expected": "deferred", + "decides": "farm_rental_arrangement", + "defers_to": [ + "self_employment_farm_rental_participation" + ] + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1975; a landowner leases a roadside strip for a billboard; no agricultural production arrangement. Rentals excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1970; an owner rents the other half of a duplex, no services. Excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1970; net profit from renting construction equipment, not leased with real estate. 411(a)(1) reaches only personal property 'leased with the real estate'.", + "facts": { + "rental_income": "rentals from construction equipment not leased with real estate" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_rental_income_1968_1996", + "worker": "INVENTED: 1988; a grocer also rents the apartment above the store (no services). 404.1082(e): only the non-rental part of the business income counts; the rent is excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2005; a real estate dealer rents houses held for sale to customers pending sale. 404.1082(b)(3).", + "facts": { + "real_estate_dealer_status": "rental received in dealer business from real estate held for sale to customers", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "covered", + "decides": "real_estate_dealer_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2005; the same dealer's rent from a building held for investment. 404.1082(b)(3): not counted.", + "facts": { + "real_estate_dealer_status": "real estate dealer receiving rentals from real estate held for investment or speculation rather than for sale to customers", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2005; an investor (not a dealer) rents out a house. 404.1082(b)(2).", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2010; a tourist-home owner rents rooms with maid service. 404.1082(d)(2)(i): included.", + "facts": { + "services_to_occupants": "living quarters rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "covered", + "decides": "services_to_occupants" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2010; an apartment landlord furnishing only heat, light, lobby cleaning and trash collection. 404.1082(d)(2)(ii): not services to the occupant.", + "facts": { + "services_to_occupants": "only heat, light, cleaning of public entrances, stairways and lobbies, and trash collection", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2010; a landlord rents furnished office suites (not living quarters) and supplies a receptionist, mail handling and daily office cleaning, services primarily for the tenants' convenience beyond those usual for occupancy only. 404.1082(d)(2)(i) includes payments 'for renting living quarters where services are also provided'; no captured source states the rule for other space with services. Open. Was DEFECT RENTAL96_SERVICES_LIVING_QUARTERS.", + "facts": { + "services_to_occupants": "space other than living quarters, parking lots, warehouses or storage garages (such as offices or shops), rented with services primarily for the occupant's convenience beyond those usually provided with occupancy only", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "refuses", + "decides": "services_to_occupants_other_space" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2010; the same office-suite landlord furnishes only heat, light, lobby cleaning and trash collection. (d)(2)(ii): not services to the occupant; rentals excluded.", + "facts": { + "services_to_occupants": "only heat, light, cleaning of public entrances, stairways and lobbies, and trash collection", + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2012; a storage-garage owner collects monthly fees for spaces and also washes the stored cars. (d)(2)(i) includes payments for space in storage garages whatever the services; the other-space text excludes storage garages, so the space-payment case decides.", + "facts": { + "rental_income": [ + "payments for the use of space in parking lots, warehouses or storage garages", + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + ] + }, + "expected": "covered", + "decides": "parking_warehouse_storage_space" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2015; a lot owner collects daily fees from drivers for parking spaces. 404.1082(d)(2)(i).", + "facts": { + "rental_income": "payments for the use of space in parking lots, warehouses or storage garages" + }, + "expected": "covered", + "decides": "parking_warehouse_storage_space" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2015; the owner leases a whole office building to one tenant, no services. Rentals excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2000; a landowner's crop-share income under an arrangement for a tenant to grow soybeans on the land. Deferred to the farm rental participation family.", + "facts": { + "rental_income": [ + "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it", + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + ] + }, + "expected": "deferred", + "decides": "farm_rental_arrangement", + "defers_to": [ + "self_employment_farm_rental_participation" + ] + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2000; a landowner's ground-lease rent for a cell tower site. No agricultural arrangement; excluded.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions" + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED: 2010; net profit from renting party equipment, not leased with real estate. 404.1082(a) reaches only personal property leased with the real estate.", + "facts": { + "rental_income": "rentals from party equipment not leased with real estate" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_retired_partner_1968_2026", + "worker": "INVENTED: 1990; a retired law partner receives monthly payments for life under the firm's written retirement plan for all partners (meeting Treasury requirements); rendered no services to the firm in its year ending with his, no other obligation from the partners, capital paid in full before that year's close. 411(a)(9).", + "facts": { + "retirement_payment": "periodic payment on account of retirement under a written partnership plan that meets such requirements as are prescribed by the Secretary of the Treasury and pays partners generally or a class or classes of partners, continuing at least until the partner's death", + "partner_no_services": true, + "partner_no_other_obligation": true, + "partner_capital_paid": true + }, + "expected": "noncovered", + "decides": "qualifying_retirement_payment" + }, + { + "rule_id": "se_retired_partner_1968_2026", + "worker": "INVENTED: Calendar 1968; the same kind of payment in the first year after Pub. L. 90-248 section 118 (taxable years ending on or after 1967-12-31).", + "facts": { + "retirement_payment": "periodic payment on account of retirement under a written partnership plan that meets such requirements as are prescribed by the Secretary of the Treasury and pays partners generally or a class or classes of partners, continuing at least until the partner's death", + "partner_no_services": true, + "partner_no_other_obligation": true, + "partner_capital_paid": true + }, + "expected": "noncovered", + "decides": "qualifying_retirement_payment" + }, + { + "rule_id": "se_retired_partner_1968_2026", + "worker": "INVENTED: 1990; same plan, but the retired partner consulted for the firm on two matters during the firm's year. 411(a)(9)(A) fails.", + "facts": { + "retirement_payment": "periodic payment on account of retirement under a written partnership plan that meets such requirements as are prescribed by the Secretary of the Treasury and pays partners generally or a class or classes of partners, continuing at least until the partner's death", + "partner_no_services": false, + "partner_no_other_obligation": true, + "partner_capital_paid": true + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_retired_partner_1968_2026", + "worker": "INVENTED: 1990; the other partners still owe him on a note for his share of goodwill at the close of the firm's year. 411(a)(9)(B) fails.", + "facts": { + "retirement_payment": "periodic payment on account of retirement under a written partnership plan that meets such requirements as are prescribed by the Secretary of the Treasury and pays partners generally or a class or classes of partners, continuing at least until the partner's death", + "partner_no_services": true, + "partner_no_other_obligation": false, + "partner_capital_paid": true + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_retired_partner_1968_2026", + "worker": "INVENTED: 1990; his capital account is paid in installments, one still due after the close of the firm's year. 411(a)(9)(C) fails.", + "facts": { + "retirement_payment": "periodic payment on account of retirement under a written partnership plan that meets such requirements as are prescribed by the Secretary of the Treasury and pays partners generally or a class or classes of partners, continuing at least until the partner's death", + "partner_no_services": true, + "partner_no_other_obligation": true, + "partner_capital_paid": false + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_retired_partner_1968_2026", + "worker": "INVENTED: 1990; the plan pays a fixed ten-year term that may end before the partner's death. The plan must provide payments 'to continue at least until such partner's death'.", + "facts": { + "retirement_payment": "periodic retirement payments under a written partnership plan for a fixed ten-year term", + "partner_no_services": true, + "partner_no_other_obligation": true, + "partner_capital_paid": true + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 1975; a tribe member fishes directly under the tribe's treaty fishing right (secured before 1988-03-17); substantially all harvesting in the activity is by tribe members. Pub. L. 100-647 section 3044(a) reaches periods before enactment. The entity condition is vacuously true (no entity).", + "facts": { + "tribal_fishing_rights_income": "income from a fishing rights-related activity of the tribe (7873(b)(1))", + "tribal_membership": "a member of the tribe, directly or through a qualified Indian entity", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": "when received through an entity, the entity meets 7873(b)(3)" + }, + "expected": "noncovered", + "decides": "section_7873_exempt_income" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2000; a tribe member's share of fishing income derived through a tribal fishing cooperative that meets 7873(b)(3) (all equity held by tribe members, management by members).", + "facts": { + "tribal_fishing_rights_income": "income from a fishing rights-related activity of the tribe (7873(b)(1))", + "tribal_membership": "a member of the tribe, directly or through a qualified Indian entity", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": [ + "when received through an entity, the entity meets 7873(b)(3)", + "the entity meets 7873(b)(3)" + ] + }, + "expected": "noncovered", + "decides": "section_7873_exempt_income" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2000; the non-member spouse of a tribe member, an equity owner of the same qualified entity, derives a share. 7873(a)(1)(A) exempts income derived 'by a member of an Indian tribe'; she is not one.", + "facts": { + "tribal_membership": "spouse of a tribe member, not a member", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": [ + "when received through an entity, the entity meets 7873(b)(3)", + "the entity meets 7873(b)(3)" + ] + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2005; a tribe member's share through a company in which a non-Indian investor owns 15 percent of the equity. 7873(b)(3)(A)(ii) fails; not a qualified Indian entity.", + "facts": { + "tribal_membership": "a member of the tribe, deriving the amount through an entity", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": "the entity does not meet 7873(b)(3)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 1995; a tribe member fishes directly under the treaty right in an operation where most harvesting is done by hired non-members. 7873(b)(1): 'only if substantially all of such harvesting was performed by members'.", + "facts": { + "tribal_membership": "a member of the tribe, directly or through a qualified Indian entity", + "tribal_fishing_member_activity": "most harvesting performed by non-members", + "tribal_fishing_qualified_entity": "when received through an entity, the entity meets 7873(b)(3)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2010; a tribe member fishes under a right first secured by a 1995 agreement, not 'secured as of March 17, 1988'. Not a recognized fishing right, so not exempt.", + "facts": { + "tribal_fishing_rights_income": "income from fishing under a right first secured after 1988-03-17", + "tribal_membership": "a member of the tribe, directly or through a qualified Indian entity", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": "when received through an entity, the entity meets 7873(b)(3)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2010; a member of tribe A fishes under tribe B's treaty right. 7873(a)(1) exempts income 'from a fishing rights-related activity of such tribe' (the member's own).", + "facts": { + "tribal_fishing_rights_income": "income from another tribe's fishing rights-related activity", + "tribal_membership": "a member of a different tribe", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": "when received through an entity, the entity meets 7873(b)(3)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2005; a tribe member's amount derived through a qualified tribal cooperative, all but a de minimis part exempt under 7873(a)(1) (a small fee for hauling a neighbour's freight). 7873(c)(2)(A).", + "facts": { + "tribal_fishing_rights_income": "a de minimis part of an amount derived through a qualified Indian entity, all but which is exempt under 7873(a)(1)", + "tribal_membership": [ + "a member of the tribe, directly or through a qualified Indian entity", + "a member of the tribe, deriving the amount through a qualified Indian entity" + ], + "tribal_fishing_qualified_entity": [ + "when received through an entity, the entity meets 7873(b)(3)", + "the entity meets 7873(b)(3)" + ] + }, + "expected": "noncovered", + "decides": "section_7873c2_de_minimis_amount" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2005; a member fishing directly (no entity) also earns a small unrelated charter fee. 7873(c)(2)(A) reaches amounts derived by a qualified entity or through one; the charter fee is not exempt.", + "facts": { + "tribal_membership": "a member of the tribe, directly or through a qualified Indian entity", + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED: 2005; a member's amount through a qualified cooperative in which a third is unrelated charter income, not de minimis. The unrelated part is not exempt.", + "facts": { + "tribal_membership": "a member of the tribe, deriving the amount through a qualified Indian entity", + "tribal_fishing_qualified_entity": "the entity meets 7873(b)(3)", + "tribal_fishing_rights_income": "an unrelated part, not de minimis, of an amount derived through a qualified Indian entity" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year 1983-07-01 to 1984-06-30; a secretary employed by an electing church (non-ministerial, outside any unrelated trade or business) is paid $150 for January-June 1984 service, and has a $80 Schedule C loss. Combined $70: below $100, stop.", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings below $100", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "noncovered", + "decides": "church_combined_below_100" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; electing-church custodian (non-ministerial) paid $300 for January-June 1984 service; no other self-employment. Combined $300, no ordinary loss.", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; electing-church organist (non-ministerial) paid $250 for 1984 service, Schedule C loss $50. Combined $200 with a loss.", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered", + "decides": "church_at_least_100_with_ordinary_loss" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; electing-church bookkeeper (non-ministerial) paid $500 for 1984 service plus $100 Schedule C profit. Combined $600, no loss.", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered", + "decides": "church_at_least_400_without_ordinary_loss" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Calendar 1983; a church secretary, all service in 1983. Pub. L. 98-369 section 2603(e) reaches only 'service performed after Dec. 31, 1983'; no church employee income; $1,000 of Schedule C profit counts under the $400 rule.", + "facts": { + "services_performed_date": "before 1984-01-01", + "amount": "$1,000 Schedule C net profit", + "taxable_year_start": "1983-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; the church job ended 1983-12-31, so no service after 1983. Just misses the church cases by date.", + "facts": { + "services_performed_date": "before 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; $80 from the electing church for 1984 service (below the $100 per-employer gate of former 411(a)(13)(C)) plus $2,000 Schedule C. The church pay drops out; ordinary earnings under the $400 rule.", + "facts": { + "church_employee_service": "electing-church remuneration from an employer paying less than $100 in the taxable year", + "services_performed_date": "on or after 1984-01-01", + "amount": "$2,000 Schedule C net profit", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: 1975; a self-employed plumber with $3,000 net earnings. One unit, $400 minimum.", + "facts": { + "amount": "$3,000 net earnings", + "taxable_year_start": "1975-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: 1980; a part-time tutor with $350 net earnings. The threshold (other_net_earnings_minimum) leaves nothing.", + "facts": { + "amount": "$350 net earnings", + "taxable_year_start": "1980-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; a cashier in an electing church's unrelated trade or business (within section 513(a)) paid $300 for January-June 1984 service; no other self-employment. 410(a)(8)(B) excepts 'service in an unrelated trade or business', so this is employment (wages), not 411(c)(2)(G) service, and the church text (other than unrelated-business service) is false of him; no self-employment earnings: residual. Was DEFECT UNITS_CHURCH_TEXT_SCOPE.", + "facts": { + "church_employee_service": "remuneration for service in an electing church's unrelated trade or business (section 513(a))", + "amount": "$300 of wages, no self-employment earnings", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; an ordained minister employed by an electing church, paid $300 for January-June 1984 ministerial service; no exemption certificate. The 1984 Schedule SE and 1985 instructions send to the church rules only an employee who is 'not a minister or a member of a religious order', so the church text is false of him; the regular $400 rule applies (residual). Was DEFECT UNITS_CHURCH_TEXT_SCOPE.", + "facts": { + "church_employee_service": "remuneration of an ordained minister for ministerial service to an electing church", + "amount": "$300 of ministerial earnings", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; an electing-church secretary (non-minister, outside any unrelated business) is paid $60 for July-December 1983 service and $60 for January-June 1984 service, plus $2,000 Schedule C. Only the $60 for service after 1983 is remuneration former 411(a)(13) reaches (section 2603(e)), so that employer pays less than $100 of it: the gate fails; the church text is false (N4 (a)); ordinary earnings under the $400 rule.", + "facts": { + "church_employee_service": "electing-church remuneration of $120 from one employer in the taxable year, of which $60 is for service on or after 1984-01-01", + "services_performed_date": [ + "before 1984-01-01", + "on or after 1984-01-01" + ], + "amount": "$2,000 Schedule C net profit", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED: Fiscal year beginning 1983-07-01; an electing-church custodian (non-minister, outside any unrelated business) is paid $50 for 1983 service and $150 for 1984 service; no other self-employment. The $150 for service after 1983 passes the $100 gate; combined $150, no ordinary loss (N4 (a)).", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": [ + "before 1984-01-01", + "on or after 1984-01-01" + ], + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1984; an electing-church secretary (non-ministerial) paid $150, with a $80 Schedule C loss. Combined $70.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings below $100", + "taxable_year_start": "1984-01-01" + }, + "expected": "noncovered", + "decides": "church_combined_below_100" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1984; electing-church secretary paid $150 with a $40 Schedule C loss. Combined $110 with a loss: just misses church_combined_below_100.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1984-01-01" + }, + "expected": "covered", + "decides": "church_at_least_100_with_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; an electing-church custodian (non-ministerial) paid $300; no other self-employment. Instructions: line 13 = smaller of line 12a or 12c.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; electing-church custodian paid $399.99; no other self-employment. Still below $400.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; electing-church organist (non-ministerial) paid $250, partnership loss $50. Combined $200 with a loss.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100, with a Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "church_at_least_100_with_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1984; electing-church bookkeeper paid $500, Schedule C profit $100. Combined $600, no loss.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1984-01-01" + }, + "expected": "covered", + "decides": "church_at_least_400_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; electing-church employee paid exactly $400, no other self-employment. Combined $400: just misses the $100-$399.99 case.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "church_at_least_400_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: Fiscal year beginning 1985-07-01; electing-church custodian paid $300. The 1986 rules apply only to taxable years beginning after 1985-12-31, so this year stays under former 411(a)(13).", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-07-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1984; $90 from one electing church plus $200 Schedule C. Former 411(a)(13)(C): under $100 from that employer is not included; $200 ordinary falls under the $400 rule.", + "facts": { + "church_employee_service": "electing-church remuneration from an employer paying less than $100 in the taxable year", + "amount": "$200 Schedule C net profit", + "taxable_year_start": "1984-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED (review r7 M-5, reaches church_employer_below_100): 1985; $60 from each of two electing churches, plus $5,000 of Schedule C profit, a separate item the residual decides. The gate is per employer: former 411(a)(13)(C) says pay from an employer paying less than $100 'shall not be included in self-employment income', so neither church's $60 counts toward the $400.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying less than $100 of such remuneration in the taxable year", + "taxable_year_start": "1985-01-01" + }, + "expected": "noncovered", + "decides": "church_employer_below_100" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; a self-employed electrician with $5,000 net earnings, no church pay.", + "facts": { + "amount": "$5,000 net earnings", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; a cashier in an electing church's unrelated trade or business (section 513(a)) paid $300; no other self-employment. 410(a)(8)(B) excepts unrelated-business service, so the pay is wages, not church employee remuneration; the church text is false of him: residual. Was DEFECT UNITS_CHURCH_TEXT_SCOPE.", + "facts": { + "church_employee_service": "remuneration for service in an electing church's unrelated trade or business (section 513(a))", + "amount": "$300 of wages, no self-employment earnings", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; an ordained minister employed by an electing church, $300 ministerial salary, no Form 4361 exemption. The 1985 Schedule SE and instructions send only an employee who is 'not a minister or a member of a religious order' to the church rules; the church text is false of him and the $400 rule applies (residual). Was DEFECT UNITS_CHURCH_TEXT_SCOPE.", + "facts": { + "church_employee_service": "remuneration of an ordained minister for ministerial service to an electing church", + "amount": "$300 of ministerial earnings", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED: 1985; a cashier in an electing church's unrelated trade or business (section 513(a)) paid $250 in wages, plus a $50 Schedule C loss. The wages are employment, not church employee remuneration, so the church text is false; ordinary self-employment is a loss: residual (nothing under the $400 rule). Was DEFECT UNITS_CHURCH_TEXT_SCOPE.", + "facts": { + "church_employee_service": "remuneration for service in an electing church's unrelated trade or business (section 513(a))", + "amount": "$250 of wages and a $50 Schedule C loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1986_1989", + "worker": "INVENTED: 1987; an electing-church secretary with $150 of church employee income; separate unit with a $100 minimum (411(i)(2)).", + "facts": { + "amount": "$150 church employee income", + "taxable_year_start": "1987-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1986_1989", + "worker": "INVENTED: 1988; a proprietor with $350 of other net earnings; the $400 minimum leaves nothing.", + "facts": { + "amount": "$350 net earnings", + "taxable_year_start": "1988-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1986_1989", + "worker": "INVENTED: Fiscal year beginning 1986-02-01; electing-church custodian paid $300 plus a $500 Schedule C loss. 411(i)(1)(B): the loss does not offset church income; separate units.", + "facts": { + "amount": "$300 church employee income and a $500 Schedule C loss", + "taxable_year_start": "1986-02-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1990_2026", + "worker": "INVENTED: 2020; a consultant with $50,000 of net profit; 411(a)(11) deduction then the $400 minimum.", + "facts": { + "amount": "$50,000 net profit", + "taxable_year_start": "2020-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1990_2026", + "worker": "INVENTED: 2020; an electing-church employee with $108.28 gross church pay; after the 92.35 percent factor $99.99, below the $100 church minimum. The threshold decides.", + "facts": { + "amount": "$108.28 church employee income", + "taxable_year_start": "2020-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 H-1): 1981, calendar taxable year: a United States citizen minister with no 1402(e) exemption serves a Windsor, Ontario parish from January to June, while no United States-Canada section 233 agreement is in effect, pays Canada Pension Plan contributions on those earnings, and files a section 306 certificate for 1981. For the Windsor half-year the certificate exempts the service (section 306(a)(1)-(3)).", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "pub_l_103_296_section_306_certificate" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 H-1): 1981: the same minister's July-December service to a Detroit, Michigan parish, on which he owes no Canadian contributions. The certificate exempts only 'services described in paragraphs (1) and (2)', services performed in Canada, so this service is self-employment.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in the United States (Detroit, Michigan)" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 H-1, just misses on place): 1981: a United States citizen minister who lives in Windsor, Ontario and serves a Detroit parish, with Canadian contributions required on those earnings and a section 306 certificate filed: the service was not performed in Canada.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in the United States (Detroit, Michigan)" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r7 M-1, repro): 1981, calendar taxable year: a United States citizen minister with no 1402(e) exemption serves two Ontario congregations while no section 233 agreement is in effect; Canadian contributions were required on congregation A's earnings but not on congregation B's, and he holds an effective section 306 certificate. For congregation B's service: the exemption runs 'with respect to services described in paragraphs (1) and (2)', and paragraph (3) only limits who may file, so B's service is exempt too.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "pub_l_103_296_section_306_certificate" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 H-1, just misses on section 1401 tax): 1981: a minister with an effective 1402(e) exemption serving an Ontario congregation, with Canadian contributions required, who also files a section 306 certificate: his ministry is not 'subject to tax under section 1401' (section 306(a)(1)), so the exemption case decides.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "ministry described in 1402(c)(4) that is not subject to tax under section 1401, because an effective 1402(e) exemption covers it" + ], + "clergy_or_religious_exemption": [ + "effective 1402(e) exemption", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 H-1): 1982, calendar taxable year: a United States citizen minister with no 1402(e) exemption serves a Windsor, Ontario parish from January to June, while no United States-Canada section 233 agreement is in effect, pays Canada Pension Plan contributions on those earnings, and files a section 306 certificate for 1982. For the Windsor half-year the certificate exempts the service (section 306(a)(1)-(3)).", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "pub_l_103_296_section_306_certificate" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 H-1): 1982: the same minister's July-December service to a Detroit, Michigan parish, on which he owes no Canadian contributions. The certificate exempts only 'services described in paragraphs (1) and (2)', services performed in Canada, so this service is self-employment.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in the United States (Detroit, Michigan)" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 H-1, just misses on place): 1982: a United States citizen minister who lives in Windsor, Ontario and serves a Detroit parish, with Canadian contributions required on those earnings and a section 306 certificate filed: the service was not performed in Canada.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in the United States (Detroit, Michigan)" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r7 M-1, repro): 1982, calendar taxable year: a United States citizen minister with no 1402(e) exemption serves two Ontario congregations while no section 233 agreement is in effect; Canadian contributions were required on congregation A's earnings but not on congregation B's, and he holds an effective section 306 certificate. For congregation B's service: the exemption runs 'with respect to services described in paragraphs (1) and (2)', and paragraph (3) only limits who may file, so B's service is exempt too.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "pub_l_103_296_section_306_certificate" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 H-1, just misses on section 1401 tax): 1982: a minister with an effective 1402(e) exemption serving an Ontario congregation, with Canadian contributions required, who also files a section 306 certificate: his ministry is not 'subject to tax under section 1401' (section 306(a)(1)), so the exemption case decides.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "ministry described in 1402(c)(4) that is not subject to tax under section 1401, because an effective 1402(e) exemption covers it" + ], + "clergy_or_religious_exemption": [ + "effective 1402(e) exemption", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 H-1, just misses on the certificate): 1983: a United States citizen pastor serving an Ontario congregation while no section 233 agreement is in effect, with Canada Pension Plan contributions required, who filed no section 306 certificate.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "filed no Pub. L. 103-296 section 306 certificate" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 H-1, just misses on the agreement): 1984: a United States citizen pastor whose Ontario ministry falls at a time when a United States-Canada agreement under section 233 is in effect (an INVENTED premise; no CE1 capture dates the agreement), with Canadian contributions required and a section 306 certificate filed: section 306(a)(2) fails.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when an agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r6 H-1): 1982: the Windsor-then-Detroit minister's July-December Detroit ministry, with no Canadian contributions on it: the certificate does not reach it, so the residual computes those earnings.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in the United States (Detroit, Michigan)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r6 H-1, just misses on place): 1983: a Windsor-resident United States citizen minister serving a Detroit parish, Canadian contributions required, certificate filed: the service was not performed in Canada.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in the United States (Detroit, Michigan)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7 M-1, repro): 1983: the two-congregation Ontario minister's congregation B ministry, on whose earnings no Canadian contributions were required, under his effective section 306 certificate: the exemption reaches it, so section 306(d) keeps its earnings out of self-employment income and the clergy family decides the service.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "deferred", + "decides": "pub_l_103_296_section_306_certificate", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r6 H-1, just misses on 1402(c)(4)): 1983: a Christian Science practitioner in Ontario with Canadian contributions required who files a certificate anyway: a practitioner's service is 1402(c)(5) service.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service in the exercise of the profession of a Christian Science practitioner, described in 1402(c)(5), not 1402(c)(4)" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "certificate filed under Pub. L. 103-296 section 306, effective for this taxable year (one ending after December 31, 1978 and before January 1, 1985), by an individual who was required to pay contributions under the social insurance system of Canada on the earnings from services described in section 306(a)(1) and (2) (section 306(a)(3) limits who may file, not which of those services the exemption reaches)" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r6 H-2): 2010: a teacher employed by a county school district, with no section 218 agreement, who belongs through this employment to the State-run qualified teachers' retirement system in which every district, hers included, takes part. A statewide system the employing district takes part in is a system it maintains with others (26 C.F.R. 31.3121(b)(7)-2(d)(4)(ii), (e)(2)(v)), so 410(a)(7) excludes her service.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r6 H-2, just misses; re-decided in review r7 H-1 on the regulation): 2010: a county road clerk, no agreement, whose county maintains no plan and takes no part in the State-run teachers' system; he keeps a deferred membership in that system from teaching years ago. Membership goes entity by entity, a State is a separate entity from its political subdivisions, and only service for the employing entity counts toward the minimum benefit (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 2, and (e)(2)(v)), so he is not a member of a system of the county and mandatory coverage applies.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 H-2): 1993: a county poll worker, outside any section 218 agreement, who belongs through this employment to the State-run qualified system in which the county takes part for its election workers. A statewide system the employing county takes part in counts (26 C.F.R. 31.3121(b)(7)-2(e)(2)(v)), so mandatory coverage does not reach her.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "election_work": "election official or election worker" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 H-2): 2010: a county poll worker, outside any section 218 agreement, who belongs through this employment to the State-run qualified system in which the county takes part for its election workers. A statewide system the employing county takes part in counts (26 C.F.R. 31.3121(b)(7)-2(e)(2)(v)), so mandatory coverage does not reach her.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "election_work": "election official or election worker" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED (review r6 H-3): a clerk who works January-March 1970 for that organization, while its final SACB order is in effect: the quarter test reaches the service.", + "facts": { + "services_performed_date": "before 1978-01-01", + "communist_organization_registration": [ + "during any part of the calendar quarter in which the service is performed the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization" + ] + }, + "expected": "noncovered", + "decides": "registered_organization_quarter_before_1978" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED (review r6 H-3): a clerk who works October-December 1980 for an organization whose final SACB order was in effect only January-March 1980: from 1978 former 410(a)(17) tests the year.", + "facts": { + "services_performed_date": "on or after 1978-01-01", + "communist_organization_registration": [ + "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "the employer was registered or under an effective final order in no part of the calendar quarter in which the service is performed" + ] + }, + "expected": "noncovered", + "decides": "registered_organization_employer" + }, + { + "rule_id": "communist_organization_service_1968", + "worker": "INVENTED (review r6 H-3, the quarter case's just miss on date): a clerk who works January-March 1980 while the organization's final order is in effect: the quarter text is true, but the service falls after 1977, so the year case decides.", + "facts": { + "services_performed_date": "on or after 1978-01-01", + "communist_organization_registration": [ + "during any part of the calendar quarter in which the service is performed the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization", + "during any part of the service year the employer is registered, or subject to an effective final Subversive Activities Control Board registration order, as a Communist-action, Communist-front or Communist-infiltrated organization" + ] + }, + "expected": "noncovered", + "decides": "registered_organization_employer" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r6 M-2, just misses on the trigger): 1990: the delayed Senate staffer's colleague, in the same 2601(d)(3) delay months, whose trigger is his own service from 1989 in a position placed in the Executive Schedule (410(a)(5)(D)), not legislative-branch (G) service. Both readings cover his later service: the after-official rule rests on (D) service, which the delay does not reach.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r6 M-2, just misses on the grandfather): 1990: a Senate staffer in the same 2601(d)(3) delay months, after (G) service on or after 1988-11-10, whose Federal service broke for more than a year after 1983, so no lower case excludes him and both readings cover the service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10", + "legislative-branch service performed on or after a date on which the individual performed service described in 410(a)(5)(G) on or after 1988-11-10, by an individual whose service has not been continuous since December 31, 1983 and who receives no Federal annuity" + ], + "federal_retirement_system": [ + "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))" + ] + }, + "expected": "covered", + "decides": "after_official_service_from_1988_11_10" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r6 M-2): 1990: a delayed Senate staffer, grandfathered, who elected FERS effective 1988-01-01 under a provision 410(a)(5)(H) names: the election covers his service on both readings, and fers_or_fsps_election now ranks above the open case.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)", + "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10", + "legislative-branch service, other than as a Member, Delegate or Resident Commissioner, that would be excluded under 410(a)(5)-(6) as in effect in January 1983, either as service performed continuously since December 31, 1983 (410(a)(5)(B)(i)(I)-(V)) or as service by an individual receiving an annuity from the Civil Service Retirement and Disability Fund or benefits under another Federal employee retirement system (410(a)(5)(B)(ii)), performed on or after a date on which the individual performed service described in 410(a)(5)(G) that was performed on or after 1988-11-10" + ], + "federal_retirement_system": [ + "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))", + "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + ] + }, + "expected": "covered", + "decides": "fers_or_fsps_election" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 M-2, just misses on the exemption): 1980: the Saipan pastor's colleague, also a noncitizen nonresident alien resident in the CNMI, with an approved 1402(e) exemption: noncovered on both readings, so the CNMI case does not reach him.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands" + ], + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 M-2): 1980: a noncitizen nonresident alien minister resident in the CNMI whose exemption status the record does not show: the readings differ (411(b) excludes; on the Publication 517 reading the exemption fact is missing), so the CNMI case refuses.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one)", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands" + ], + "clergy_or_religious_exemption": [ + "not established", + "not shown to have an effective 1402(e) exemption" + ] + }, + "expected": "refuses", + "decides": "cnmi_noncitizen_resident_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 M-2, just misses on the exemption): 2010: the Saipan pastor's colleague, also a noncitizen nonresident alien resident in the CNMI, with an approved 1402(e) exemption: noncovered on both readings, so the CNMI case does not reach him.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands, and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + ], + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "nonresident_alien_ministry" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 M-2): 2010: a noncitizen nonresident alien minister resident in the CNMI whose exemption status the record does not show: the readings differ (411(b) excludes; on the Publication 517 reading the exemption fact is missing), so the CNMI case refuses.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "nonresident_alien_status": [ + "nonresident alien individual for the taxable year (a noncitizen who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa is not one), and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings", + "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands, and, for a taxable year beginning on or after 1983-04-20, no agreement under section 433 covers the earnings" + ], + "clergy_or_religious_exemption": [ + "not established", + "not shown to have an effective 1402(e) exemption" + ] + }, + "expected": "refuses", + "decides": "cnmi_noncitizen_resident_ministry" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r6 M-2, just misses on amount): Ola, a housekeeper in a farm operator's private home on a farm operated for profit, paid $1,400 cash in 1994: the domestic $1,000 test and the agricultural $150 test are both met, so both readings cover her pay and the open case does not reach her.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "amount": "$1,400 cash from one employer in 1994" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r6 M-2): Pia, a farm operator's live-in cook on a farm operated for profit, paid in 1994 only in meals and lodging: noncash pay is excluded on both readings, so noncash_remuneration decides.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "remuneration paid in any medium other than cash" + }, + "expected": "noncovered", + "decides": "noncash_remuneration" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED (review r6 M-2): 1979: a vowed sister retired because of old age who still keeps the order's archive as an order duty; the record does not show whether her order elected. Without an election 410(a)(8)(A) excludes the duties; with one, 3121(r) makes only an active member's duties employment, so both readings exclude her.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period" + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED (review r6 M-2): 2012: a vowed sister retired because of old age who still keeps the order's archive as an order duty; the record does not show whether her order elected. Without an election 410(a)(8)(A) excludes the duties; with one, 3121(r) makes only an active member's duties employment, so both readings exclude her.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who has taken a vow of poverty as a member of such order but does not perform the tasks usually required of an active member of such order to the extent usually required, or is considered retired because of old age or total disability (outside 3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period" + }, + "expected": "noncovered", + "decides": "vowed_member_outside_3121r2_definition" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED (review r6 M-2): 1979: a vowed brother, not a United States citizen, doing his order's duties at its mission outside the United States; the record does not show whether his order elected. Both readings exclude the service before 1984.", + "facts": { + "religious_order_service": "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "place_of_work": "outside the United States", + "citizenship": "not a United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "noncovered", + "decides": "election_member_abroad_not_covered" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED (review r6 M-3): 1985: an ordained minister paid $350 as the part-time bookkeeper of an electing church that is not his congregation, with no other self-employment and no ordinary loss. Former 411(c)(2)(G) reaches \"service described in section 410(a)(8)(B)\", a service test, so his bookkeeping pay is church employee income.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED (review r6 M-3, just misses): 1985: the same minister's $350 salary from his own electing congregation for preaching: service in the exercise of ministry is not 410(a)(8)(B) service, so the church cases do not reach it and the clergy family decides it; this row's residual applies the $400 floor to his other net earnings.", + "facts": { + "church_employee_service": "remuneration for service by a minister in the exercise of ministry for an electing church", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "casual_service_1978", + "worker": "INVENTED (review r6 M-6): $60 cash paid in advance on 1977-12-30 for yard work in January 1978. The service falls in this row, but the pay was not paid after 1977, so the $50 calendar-quarter test keeps applying (threshold casual_cash_quarterly for 1977).", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (yard work for a neighbour)", + "cash_remuneration": "cash remuneration", + "amount": "$60 cash paid 1977-12-30 for services rendered in January 1978", + "remuneration_paid_date": "remuneration paid before 1978-01-01" + }, + "expected": "covered_above_threshold", + "decides": "remuneration_paid_before_1978" + }, + { + "rule_id": "casual_service_1968", + "worker": "INVENTED (review r6 M-6, just misses on the payment date): $60 cash paid on 1977-12-20 for yard work in November 1977: the quarterly test of this row applies (the residual).", + "facts": { + "casual_service": "service not in the course of the employer's trade or business (yard work for a neighbour)", + "cash_remuneration": "cash remuneration", + "amount": "$60 cash paid 1977-12-20 for services rendered in November 1977", + "remuneration_paid_date": "remuneration paid before 1978-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 M-1, just misses cnmi_noncitizen_resident_ministry on ministerial_service): 1980: an ordained Korean-citizen pastor, a nonresident alien resident in the CNMI with no exemption shown, who also teaches at a public school; that work is not ministry, so the CNMI question does not arise for it.", + "facts": { + "clergy_or_religious_exemption": "not shown to have an effective 1402(e) exemption", + "ministerial_service": [ + "not ministry, order duties or Christian Science practice", + "teaching mathematics at a public school on Saipan" + ], + "nonresident_alien_status": "nonresident alien individual for the taxable year who is not a citizen of the United States and is a resident of the Commonwealth of the Northern Mariana Islands" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "college_club_domestic_service_1968", + "worker": "INVENTED (review r6 M-1, just misses enrolled_student_in_local_club on employer_school_nexus): 1970: an enrolled student cooks for a town social club near the campus; its membership is not mostly students, so 410(a)(10)'s college-club exclusion does not reach the service.", + "facts": { + "domestic_service": "domestic service in a local college club or a local chapter of a college fraternity or sorority", + "employer_school_nexus": "a town social club near the campus whose members are mostly local residents, not students or persons directly connected with the college", + "enrollment": "enrolled and regularly attending classes at a school, college or university" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-1, just misses under_18_delivery on age): a 19-year-old employee who delivers newspapers to subscribers: the under-18 exclusion does not reach him, and no other case of this row excludes delivery.", + "facts": { + "age": "19 years old", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-1, just misses fixed_price_vendor_minor on age): a 19-year-old employee who sells newspapers at a fixed price, keeping the margin; the minor-vendor exclusion does not reach him (the record states his age, not the adult-vendor text).", + "facts": { + "age": "19 years old", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-1, just misses fixed_price_vendor_minor on employee_self_or_mixed): a 16-year-old who buys newspapers outright and resells them at a fixed price on his own account: not an employee, so the employee exclusion does not reach him.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "self-employed: buys the papers outright and resells them on his own account", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-1, just misses fixed_price_vendor_adult on employee_self_or_mixed): an adult who buys newspapers outright and resells them at a fixed price on his own account: not an employee, so neither vendor case reaches him.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "self-employed: buys the papers outright and resells them on his own account", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED (review r6 M-1, just misses under_18_delivery on age): a 19-year-old employee who delivers newspapers to subscribers: the under-18 exclusion does not reach him, and no other case of this row excludes delivery.", + "facts": { + "age": "19 years old", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED (review r6 M-1, just misses fixed_price_vendor_minor on age): a 19-year-old employee who sells newspapers at a fixed price, keeping the margin; the minor-vendor exclusion does not reach him (the record states his age, not the adult-vendor text).", + "facts": { + "age": "19 years old", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED (review r6 M-1, just misses fixed_price_vendor_minor on employee_self_or_mixed): a 16-year-old who buys newspapers outright and resells them at a fixed price on his own account: not an employee, so the employee exclusion does not reach him.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "self-employed: buys the papers outright and resells them on his own account", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED (review r6 M-1, just misses fixed_price_vendor_adult on employee_self_or_mixed): an adult who buys newspapers outright and resells them at a fixed price on his own account: not an employee, so neither vendor case reaches him.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "self-employed: buys the papers outright and resells them on his own account", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1996", + "worker": "INVENTED (review r6 M-1, just misses under_18_delivery on employee_self_or_mixed): 2000: a 16-year-old who buys papers outright and delivers them to his own customers, with no direct-seller contract: not an employee of the publisher.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "self-employed: delivers papers he has bought outright to his own customers", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r6 M-1, just misses deemed_waiver_k5_request on nonprofit_organization): 1974: an employee of a 501(c)(4) civic league whose facts otherwise meet a 3121(k)(5) request: former 410(a)(8)(B) never excluded a civic league's service, so the small-remuneration test of 410(a)(10) decides.", + "facts": { + "historical_fica_treatment": "the employee filed a request under Pub. L. 94-563 section 3 on or before April 15, 1980, with full repayment of the employee taxes so refunded or credited (or an installment arrangement under 3121(k)(8))", + "nonprofit_coverage_waiver": "certificate deemed filed under 3121(k)(5), where the service falls before the period for which that certificate is effective; the taxes paid on its remuneration were refunded or credited before September 9, 1976, otherwise than through a refund or credit that a valid certificate in effect would have allowed; and the service would be employment if the organization had actually filed a valid certificate effective as 3121(k)(5)(B) provides, with the employee's signature on the accompanying list", + "nonprofit_organization": [ + "employer is a 501(c)(4) civic league exempt under 501(a), not an organization described in 501(c)(3)", + "employer is an organization exempt from income tax under 501(a), other than one described in 401(a) or in 501(c)(3)" + ] + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r6 M-1, just misses section_105b_departed_employee_request on nonprofit_organization): 1970: a departed employee of a 501(c)(4) civic league with the section 105(b) request facts: former 410(a)(8)(B) never excluded a civic league's service, so the small-remuneration test decides.", + "facts": { + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "nonprofit_organization": [ + "employer is a 501(c)(4) civic league exempt under 501(a), not an organization described in 501(c)(3)", + "employer is an organization exempt from income tax under 501(a), other than one described in 401(a) or in 501(c)(3)" + ] + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r6 M-1, just misses section_105b_departed_employee_request on nonprofit_organization; review r7 low 5 retells it): 1979: the same request by an employee who left in 1979 an organization that was a 501(c)(4) civic league through 1979, became an organization described in 501(c)(3) in 1980 and then filed Form SS-15, the form a 501(c)(3) organization used (RS 01901.540 C.6.b), in 1980, effective 1979-01-01, the first day of one of the 20 calendar quarters before the quarter of filing that C.3.b allows. His 1979 service was a civic league's, which former 410(a)(8)(B) never excluded, so the small-remuneration test decides.", + "facts": { + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed", + "nonprofit_coverage_waiver": "actual waiver certificate (Form SS-15) in effect for the service: the service falls on or after the certificate's effective date (RS 01901.540 C.3) and before any termination took effect (C.5), and the certificate covers the employee's group where the organization divided its employees under 3121(k)(1)(E)", + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "nonprofit_organization": [ + "employer is a 501(c)(4) civic league exempt under 501(a), not an organization described in 501(c)(3)", + "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + ] + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r6 M-1, just misses section_105b_departed_employee_request on nonprofit_coverage_waiver; review r7 low 5 retells it): 1980: a departed employee of a charity that filed its only certificate in 1981 Q2, effective with the first day of that quarter (RS 01901.540 C.3.b), with the section 105(b) request facts: his 1980 service, paid in 1980, falls before the certificate's effective date, so no certificate is in effect for it and 410(a)(8)(B) excludes it.", + "facts": { + "historical_fica_treatment": "the employee (or a fiduciary acting for the employee or the estate, or a survivor) requested under Pub. L. 86-778 section 105(b), as amended by Pub. L. 89-97 section 316(c), that the remuneration be deemed remuneration for employment, on or after the date the organization filed its certificate; the organization paid the taxes on that remuneration on or before the due date of the tax return for the calendar quarter before the quarter in which it filed the certificate; and no credit or refund of those taxes (other than one that would be allowed if the service were employment) was obtained, or the amount was repaid before January 1, 1968 or, if later, the first day of the third year after the year in which the certificate was filed", + "nonprofit_coverage_waiver": [ + "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "the charity's only certificate, filed in 1981 Q2, took effect on 1981-04-01, after the service" + ], + "nonprofit_employee_concurrence": "not employed by the organization on the date the certificate was filed, for service whose remuneration was paid before the first day of the calendar quarter in which the certificate was filed", + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded" + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED (review r6 M-1, just misses election_status_not_established on religious_order_service): a member of an order who has taken no vow of poverty, doing the order's duties; the record does not show whether the order elected. Without a vow 411(c)'s closing sentence lifts 411(c)(4), so the election does not matter.", + "facts": { + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "religious_order_service": [ + "duties required by the order, performed by a member who has not taken a vow of poverty", + "a member who has taken no vow of poverty" + ] + }, + "expected": "covered", + "decides": "order_duties_without_vow" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED (review r6 M-1, just misses election_status_not_established on religious_order_service): a member of an order who has taken no vow of poverty, doing the order's duties; the record does not show whether the order elected. Without a vow 411(c)'s closing sentence lifts 411(c)(4), so the election does not matter.", + "facts": { + "clergy_or_religious_exemption": "not established whether a 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covers the period", + "religious_order_service": [ + "duties required by the order, performed by a member who has not taken a vow of poverty", + "a member who has taken no vow of poverty" + ] + }, + "expected": "covered", + "decides": "order_duties_without_vow" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r6 M-1, just misses mandatory_nonmember_coverage on section_218_position): 2012: a county clerk who belongs to no qualified system the county maintains, where the record does not show whether a section 218 agreement covers her position. Covered either way: by the agreement if one covers the position, by 410(a)(7)(F)'s mandatory rule if none does, so no case states her facts and the residual's covered decides.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "not established whether a section 218 agreement covers the position for OASDI" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_treaty_fishing_1968_2026", + "worker": "INVENTED (review r6 M-1, just misses section_7873_exempt_income on tribal_membership; review r7 low 5 retells it): 2010: a non-Indian fish buyer who, on his own account and through no entity, buys and resells fish that tribe members harvested in the exercise of the tribe's treaty fishing right; members perform substantially all the harvesting. Selling such fish is a fishing rights-related activity under 7873(b)(1), but 7873(a)(1) exempts only income a member derives, directly or through a qualified Indian entity, or a qualified Indian entity derives, so his income is net earnings.", + "facts": { + "tribal_fishing_member_activity": "substantially all harvesting performed by tribe members", + "tribal_fishing_qualified_entity": "when received through an entity, the entity meets 7873(b)(3)", + "tribal_fishing_rights_income": "income from a fishing rights-related activity of the tribe (7873(b)(1))", + "tribal_membership": "not a member of the tribe: a non-Indian who derives the income on his own account, through no entity" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "student_nurse_service_1968", + "worker": "INVENTED (review r6 M-1, just misses student_nurse_beyond_training_open on enrollment): 1972: a graduate nurse, no longer enrolled, working full time for the hospital that ran her training school: no student-nurse case reaches her.", + "facts": { + "employer_school_nexus": "nurses' training school chartered or approved under State law", + "enrollment": "graduated in May; no longer enrolled in a nurses' training school", + "occupation": "student nurse in the employ of a hospital or a nurses' training school whose service is not part-time, not incidental to the student's training, or not for nominal remuneration" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED (review r6 M-1, just misses election_member_abroad_not_covered on place_of_work): 1979: an active vowed sister who is not a United States citizen, doing her order's duties in Ohio under its election: the abroad exclusion reaches only service outside the United States.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed", + "place_of_work": "in Ohio, in the United States", + "citizenship": "not a United States citizen", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED (review r6 M-1, just misses election_member_abroad_not_covered on place_of_work): 2012: an active vowed sister who is not a United States citizen, doing her order's duties in Ohio under its election: the abroad exclusion reaches only service outside the United States.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed", + "place_of_work": "in Ohio, in the United States", + "nonresident_alien_status": "neither a United States citizen nor a resident alien", + "social_security_agreement_coverage": "no agreement under section 433 (section 233 of the Social Security Act) designates this service as employment or recognizes it as equivalent to employment (410(a)(C), effective in taxable years beginning on or after April 20, 1983)" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_nonmember on election_work): the same facts for the county's road maintenance clerk, who does no election work: the election family's cases do not reach him and its residual sends him to the other families.", + "facts": { + "election_work": "not election work: the county's road maintenance clerk", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_nonmember on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_member on election_work): the same facts for the county's road maintenance clerk, who does no election work: the election family's cases do not reach him and its residual sends him to the other families.", + "facts": { + "election_work": "not election work: the county's road maintenance clerk", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_member on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 M-1, just misses outside_agreement_member on election_work): the same facts for the county's road maintenance clerk, who does no election work: the election family's cases do not reach him and its residual sends him to the other families.", + "facts": { + "election_work": "not election work: the county's road maintenance clerk", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r6 M-1, just misses outside_agreement_member on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_nonmember on election_work): the same facts for the county's road maintenance clerk, who does no election work: the election family's cases do not reach him and its residual sends him to the other families.", + "facts": { + "election_work": "not election work: the county's road maintenance clerk", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_nonmember on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_member on election_work): the same facts for the county's road maintenance clerk, who does no election work: the election family's cases do not reach him and its residual sends him to the other families.", + "facts": { + "election_work": "not election work: the county's road maintenance clerk", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 M-1, just misses agreement_with_lower_threshold_member on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 M-1, just misses outside_agreement_member on election_work): the same facts for the county's road maintenance clerk, who does no election work: the election family's cases do not reach him and its residual sends him to the other families.", + "facts": { + "election_work": "not election work: the county's road maintenance clerk", + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r6 M-1, just misses outside_agreement_member on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "election_work": "election official or election worker", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r6 M-1, just misses after_official_during_2601d3_delay on government_level): the same facts for an employee of a private hospital: this family reaches only its level of government, so the residual sends the service to the other families.", + "facts": { + "federal_retirement_system": "meets Pub. L. 98-369 section 2601(d)(1)(A) and (B), did not again become subject to subchapter III (or effectively apply for it) before July 18, 1984 or within the 30-day period of section 2601(d)(1) or (2), and the service is performed before the first month beginning after that 30-day period (section 2601(d)(3))", + "federal_service": "legislative-branch service, other than as a Member, Delegate or Resident Commissioner, that would be excluded under 410(a)(5)-(6) as in effect in January 1983, either as service performed continuously since December 31, 1983 (410(a)(5)(B)(i)(I)-(V)) or as service by an individual receiving an annuity from the Civil Service Retirement and Disability Fund or benefits under another Federal employee retirement system (410(a)(5)(B)(ii)), performed on or after a date on which the individual performed service described in 410(a)(5)(G) that was performed on or after 1988-11-10", + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r6 M-1, just misses qualified_system_member_without_agreement on government_level; review r7 low 5 retells it): a county clerk who is a member of the county's qualified retirement system through that job and also works evenings for a private hospital: the hospital service is not in the employ of a State, a political subdivision or an instrumentality, so this family reaches only its level of government, and the residual sends that service to the other families.", + "facts": { + "government_level": "employee of a private hospital, not of a State, a political subdivision, an instrumentality or the United States", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED (review r6 M-7; review r7 low 5 drops the ministry text): 1970: an ordained minister with an approved 1402(e) exemption who works as a civil-service chaplain at a Veterans Administration hospital: POMS RS 01901.600 B.3.c treats the chaplaincy as work in the employ of the United States, not service in the exercise of the ministry, so it is not qualifying ministry, the exemption does not reach it and the government-service families decide it.", + "facts": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "covered", + "decides": "government_chaplain_service" + }, + { + "rule_id": "clergy_1968_1972", + "worker": "INVENTED (review r6 M-7, its neighbour): 1970: the same exempt minister serving as staff chaplain of a church-related hospital (POMS RS 01901.600 A.3: ministry), so the exemption applies.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service as staff chaplain of a church-related hospital" + ], + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 M-7; review r7 low 5 drops the ministry text): 1978: an ordained minister with an approved 1402(e) exemption who works as a civil-service chaplain at a Veterans Administration hospital: POMS RS 01901.600 B.3.c treats the chaplaincy as work in the employ of the United States, not service in the exercise of the ministry, so it is not qualifying ministry, the exemption does not reach it and the government-service families decide it.", + "facts": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "covered", + "decides": "government_chaplain_service" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r6 M-7, its neighbour): 1978: the same exempt minister serving as staff chaplain of a church-related hospital (POMS RS 01901.600 A.3: ministry), so the exemption applies.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service as staff chaplain of a church-related hospital" + ], + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 M-7; review r7 low 5 drops the ministry text): 2015: an ordained minister with an approved 1402(e) exemption who works as a civil-service chaplain at a Veterans Administration hospital: POMS RS 01901.600 B.3.c treats the chaplaincy as work in the employ of the United States, not service in the exercise of the ministry, so it is not qualifying ministry, the exemption does not reach it and the government-service families decide it.", + "facts": { + "ministerial_service": "service as a chaplain in the employ of the United States (including the Armed Services), a wholly owned instrumentality of the United States, the District of Columbia, a State or local governmental entity, a foreign government, or any of their political subdivisions", + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "covered", + "decides": "government_chaplain_service" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r6 M-7, its neighbour): 2015: the same exempt minister serving as staff chaplain of a church-related hospital (POMS RS 01901.600 A.3: ministry), so the exemption applies.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service as staff chaplain of a church-related hospital" + ], + "clergy_or_religious_exemption": "effective 1402(e) exemption" + }, + "expected": "noncovered", + "decides": "effective_1402e_exemption" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED (review r6 M-13; review r7 M-8(d)): 2005: a landowner rents cropland to a farming corporation that grows the crop, under an arrangement providing for her material participation, and she materially participates: the statute's proviso names another individual, the CFR another person, so the case refuses.", + "facts": { + "rental_income": [ + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions", + "income of an owner or tenant of land under an arrangement for a corporation, partnership, trust or other person who is not an individual to produce agricultural or horticultural commodities on it" + ], + "material_participation": true, + "rental_arrangement_requires_material_participation": true + }, + "expected": "refuses", + "decides": "farm_arrangement_with_non_individual" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED (review r6 M-13, its neighbour): 2005: the same land rented to a neighbouring farmer, an individual, under a crop-share arrangement: the proviso reaches it and the farm-rental participation family decides.", + "facts": { + "rental_income": [ + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions", + "income of an owner or tenant of land under an arrangement between the owner or tenant and another individual which provides that the other individual shall produce agricultural or horticultural commodities on it" + ] + }, + "expected": "deferred", + "decides": "farm_rental_arrangement", + "defers_to": [ + "self_employment_farm_rental_participation" + ] + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r6 M-8; review r7 M-8(a)): 1972: an employee of a farmers' cooperative exempt under section 521, paid $30 for a calendar quarter's service: whether former 410(a)(10)'s small-remuneration test reached the cooperative before 1978 is open, so the case refuses.", + "facts": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration for service performed in a calendar quarter in the organization's employ less than $50" + }, + "expected": "refuses", + "decides": "cooperative_521_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r6 M-8, just misses deemed_waiver_all_employees): 1979: a hospital paid FICA for three quarters only while awaiting its 501(c)(3) ruling: POMS RS 01901.540 D.8 says such taxes do not constitute constructive filing, so no certificate is deemed filed.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "no actual or deemed certificate in effect for this service: none filed or deemed filed; the service falls before the certificate's effective date (for a deemed certificate, before the first day of the first quarter for which the taxes were paid); a termination took effect before the service; or the only certificate covers another 3121(k)(1)(E) group", + "taxes paid only while the employer was waiting for an IRS ruling on its 501(c)(3) status; no actual certificate filed" + ] + }, + "expected": "noncovered", + "decides": "no_effective_waiver" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED (review r6 M-11): 1985: an Old Order Amish member with an approved 1402(g) exemption who is paid as the bookkeeper of an electing church: whether the exemption reaches church employee income before 1402(g)(5) is open, so the case refuses.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "church_employee_service": "church employee income: remuneration for service described in 410(a)(8)(B), in the employ of an electing church or qualified church-controlled organization" + }, + "expected": "refuses", + "decides": "sect_member_church_employee_income_open" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED (review r6 M-11, just misses): 1985: the same member's net earnings from his own farm: not church employee income, so the exemption excludes them.", + "facts": { + "clergy_or_religious_exemption": "approved section 1402(g) religious-sect exemption, effective for the period", + "church_employee_service": "net earnings from his own farm, not church employee income" + }, + "expected": "noncovered", + "decides": "effective_1402g_exemption" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r6 M-11): 1980: a retired pastor, no exemption, receives a pension for his past ministry from a denominational plan that is not a church plan: no capture states the 1973-1987 rule, so the case refuses.", + "facts": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "retirement_payment": "pension payment or retirement allowance received for past ministerial services" + }, + "expected": "refuses", + "decides": "past_ministerial_service_pension_open" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7 M-4, reaches church_tax_sheltered_annuity_contributions): 1980: a pastor whose church contributes to a tax-sheltered annuity for him, left out of his gross income: 411(a) starts from gross income and 411(a)(7) adds back only sections 107, 119, 911 and 931, so the contribution stays out of his net earnings.", + "facts": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister, including any salary reduction contributions (elective deferrals), that are not included in the minister's gross income" + }, + "expected": "noncovered", + "decides": "church_tax_sheltered_annuity_contributions" + }, + { + "rule_id": "se_religious_sect_1968_1985", + "worker": "INVENTED (review r6 M-11, just misses on the exemption): 1985: a church bookkeeper who belongs to no sect and has no 1402(g) exemption: 411(c)(6) excludes nothing.", + "facts": { + "clergy_or_religious_exemption": "no section 1402(g) exemption", + "church_employee_service": "church employee income: remuneration for service described in 410(a)(8)(B), in the employ of an electing church or qualified church-controlled organization" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r6 M-10; review r7 low 5 re-dates it from 1990): 1987: a House staffer enrolled in CSRS who was on leave without pay on 1983-12-31 and made no 8332(k)(1) payments: under (G)'s closing words he was not subject to subchapter III that day, so (G)(i) covers his service.", + "facts": { + "government_level": "employee of the United States or of an instrumentality of the United States", + "federal_service": [ + "service in the legislative branch of the Federal Government other than as a Member, Delegate or Resident Commissioner", + "would be excluded under 410(a)(5)-(6) as in effect in January 1983 and has been performed continuously since December 31, 1983, under the continuity rules of 410(a)(5)(B)(i)(I)-(V)" + ], + "federal_retirement_system": "not subject on 1983-12-31 to 5 U.S.C. chapter 83 subchapter III or another Federal employee retirement system (other than for uniformed services) (an individual contributing a reduced amount by reason of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 is not subject to it: Pub. L. 98-369 section 2601(c)); under 410(a)(5)(G)'s closing words an individual is subject to such a system at a time only if his pay is then subject to its deductions (or, on leave without pay where 5 U.S.C. 8332(k)(1) applies, he makes equivalent payments) or he receives a Civil Service Retirement and Disability Fund or other Federal employee annuity" + }, + "expected": "covered", + "decides": "legislative_not_retirement_covered_1983" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r6 M-8): 1980: a clerk paid $80 in the year by a pension trust described in 401(a): 409 and 3121(a)(16) disagree on the $100 rule for such a trust, so the case refuses.", + "facts": { + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "refuses", + "decides": "section_401a_trust_small_remuneration" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED (review r6 M-8): 1990: a clerk paid $80 in the year by a pension trust described in 401(a): 409 and 3121(a)(16) disagree on the $100 rule for such a trust, so the case refuses.", + "facts": { + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "refuses", + "decides": "section_401a_trust_small_remuneration" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r7 M-2, reaches foreign_agreement_sole_coverage): 1982: a United States citizen pastor of a congregation in Italy whom a United States agreement under section 233, in effect for the year, makes subject only to that country's social security laws (the captures date no agreement, so the fixture states the condition): 1401(c) has exempted such income since December 20, 1977, so the ministry is noncovered.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "no 1402(e) exemption in effect and no applicable poverty vow" + ] + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r7 M-2, reaches foreign_agreement_sole_coverage): 1980: a United States citizen pastor of a congregation in West Germany whom a United States agreement under section 233, in effect for the year, makes subject only to that country's social security laws (the captures date no agreement, so the fixture states the condition): 1401(c) has exempted such income since December 20, 1977, so the ministry is noncovered.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect", + "no 1402(e) exemption in effect and no applicable poverty vow" + ] + }, + "expected": "noncovered", + "decides": "foreign_agreement_sole_coverage" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r7 M-2, just misses foreign_agreement_sole_coverage on ministerial_service): 1982: the pastor's spouse, under the same agreement in Italy, who teaches at a secular school there: not ministry, so this family excludes nothing.", + "facts": { + "ministerial_service": [ + "not ministry, order duties or Christian Science practice", + "teaching at a secular school" + ], + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r7 M-2, just misses foreign_agreement_sole_coverage on ministerial_service): 1980: the pastor's spouse, under the same agreement in West Germany, who teaches at a secular school there: not ministry, so this family excludes nothing.", + "facts": { + "ministerial_service": [ + "not ministry, order duties or Christian Science practice", + "teaching at a secular school" + ], + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "expected": "covered", + "decides": "non_ministerial_service" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-11; review r7 M-7, reaches minor_vendor_direct_seller_after_1982_open): 1990: a 16-year-old employee who sells newspapers door to door at a fixed price, keeping the margin, under a written direct-seller contract, paid only on sales: whether newspapers are consumer products under 3508(b)(2)(A)(ii) before 1996 is open, so the case refuses.", + "facts": { + "age": "under 18", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "refuses", + "decides": "minor_vendor_direct_seller_after_1982_open" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-11, just misses minor_vendor_direct_seller_after_1982_open on the date): 1980: the same fixed-price arrangement and contract before 410(q) existed: the minor's exclusion applies.", + "facts": { + "age": "under 18", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "before 1983-01-01", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "noncovered", + "decides": "fixed_price_vendor_minor" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-11, just misses minor_vendor_direct_seller_after_1982_open on the contract): 1990: a 16-year-old employee vendor with no written direct-seller contract: the minor's employee exclusion applies.", + "facts": { + "age": "under 18", + "direct_seller_contract": "no written contract providing that the vendor will not be treated as an employee", + "services_performed_date": "after 1982-12-31", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back" + }, + "expected": "noncovered", + "decides": "fixed_price_vendor_minor" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r6 M-11; review r7 M-7, just misses minor_vendor_direct_seller_after_1982_open on age): 1990: a 19-year-old employee who sells newspapers door to door at a fixed price on a margin under a direct-seller contract: no minor exclusion reaches him, and 411(c)(2)(A) makes the service self-employment from age 18.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "expected": "covered", + "decides": "fixed_price_vendor_adult" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r7 H-1, repro 1, two positions): 2010: a county clerk who belongs to the county's qualified retirement system through her full-time job and is also paid as an evening library aide in a county position the plan excludes; no section 218 agreement. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 1), so she is a member for the aide work too and 410(a)(7) excludes it.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r7 H-1, just misses qualified_system_member_without_agreement on membership): 2010: a State clerk who belongs to the State's qualified plan and also works part-time for a city in the State, in no city plan and outside any agreement. For the city service she is not a member of a system the city maintains (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 2), so mandatory coverage applies.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered", + "decides": "mandatory_nonmember_coverage" + }, + { + "rule_id": "state_local_1991_2026", + "worker": "INVENTED (review r7 H-1, deferred member of the same entity): 2010: a county road clerk who left the county in 2001 with a vested deferred benefit in the county's qualified plan that meets the minimum-benefit test, rehired in 2010 in a position the plan does not cover, no agreement. A former participant who returns to the same entity may remain a qualified participant (26 C.F.R. 31.3121(b)(7)-2(d)(4)(i)), so 410(a)(7) excludes the service.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "qualified_system_member_without_agreement" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r7 H-1, repro 2, two positions): 1993: a county clerk who belongs to the county's qualified retirement system through her full-time job and is also paid $2,500 as a county poll worker, outside any section 218 agreement. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 1), so she is a member for the poll work and 410(a)(7) excludes it.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "election_work": "election official or election worker", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r7 H-1, just misses outside_agreement_member on membership): 1993: a State clerk who belongs to the State's qualified plan and is also paid $2,500 as a poll worker by a county that maintains no plan she belongs to, outside any agreement. The county is a separate entity (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 2), so she is not a member for the poll work and mandatory coverage reaches pay at or above the statutory amount.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "election_work": "election official or election worker", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r7 H-1, two positions, lower-amount agreement): 1993: a county clerk who belongs to the county's qualified system through her full-time job and also works as a county poll worker under an agreement with its own lower exclusion amount. She is a member for the poll work (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 1), so only the agreement's amount applies.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "election_work": "election official or election worker", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_member" + }, + { + "rule_id": "election_work_1991_0702", + "worker": "INVENTED (review r7 H-1, just misses agreement_with_lower_threshold_member on membership): 1993: a State clerk in the State's qualified plan who also works as a poll worker for a county under an agreement with its own lower exclusion amount, in no county plan. For the county service she is a nonmember (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 2), so mandatory coverage of optionally excluded service also applies (POMS SL 30001.357 NOTE).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "election_work": "election official or election worker", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r7 H-1, repro 2, two positions): 2020: a county clerk who belongs to the county's qualified retirement system through her full-time job and is also paid $2,500 as a county poll worker, outside any section 218 agreement. Membership goes entity by entity (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 1), so she is a member for the poll work and 410(a)(7) excludes it.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "election_work": "election official or election worker", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "noncovered", + "decides": "outside_agreement_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r7 H-1, just misses outside_agreement_member on membership): 2020: a State clerk who belongs to the State's qualified plan and is also paid $2,500 as a poll worker by a county that maintains no plan she belongs to, outside any agreement. The county is a separate entity (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 2), so she is not a member for the poll work and mandatory coverage reaches pay at or above the statutory amount.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "not covered for OASDI by any effective agreement/modification, including a position that only a Medicare hospital insurance modification under 418(v), redesignated 418(n), reaches", + "election_work": "election official or election worker", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "outside_agreement_nonmember" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r7 H-1, two positions, lower-amount agreement): 2020: a county clerk who belongs to the county's qualified system through her full-time job and also works as a county poll worker under an agreement with its own lower exclusion amount. She is a member for the poll work (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 1), so only the agreement's amount applies.", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "election_work": "election official or election worker", + "public_retirement_system_participation": "member, when the service is performed, of a qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership through one position with this employer generally counts for service in its other positions, and benefits from service for another entity count only as 31.3121(b)(7)-2(d)(4)(ii) and (e)(2)(v) allow" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_member" + }, + { + "rule_id": "election_work_1995", + "worker": "INVENTED (review r7 H-1, just misses agreement_with_lower_threshold_member on membership): 2020: a State clerk in the State's qualified plan who also works as a poll worker for a county under an agreement with its own lower exclusion amount, in no county plan. For the county service she is a nonmember (26 C.F.R. 31.3121(b)(7)-2(c)(2), Example 2), so mandatory coverage of optionally excluded service also applies (POMS SL 30001.357 NOTE).", + "facts": { + "government_level": "employee of a State (one of the 50 States, the Commonwealth of Puerto Rico or the Virgin Islands, each a State under 410(h)), of a political subdivision or of a wholly owned instrumentality, other than the District of Columbia, Guam and American Samoa", + "section_218_position": "covered for OASDI (old-age, survivors and disability insurance) by a section 218 agreement that excludes election workers paid less than an amount the agreement states below the statutory amount; a modification under 418(v), redesignated 418(n), that extends only Medicare hospital insurance does not count", + "election_work": "election official or election worker", + "public_retirement_system_participation": "not a member, when the service is performed, of any qualified retirement system (the IRS standards of 26 C.F.R. 31.3121(b)(7)-2, as POMS SL 50001.501 B cites them) that the State, political subdivision or instrumentality employing the individual maintains, alone or with other such entities (a statewide system included); membership goes entity by entity, not position by position (31.3121(b)(7)-2(c)(2)), so membership only in a system this employer does not maintain does not count, and an employee who belongs only to a system that fails those standards meets this condition" + }, + "expected": "covered_above_threshold", + "decides": "agreement_with_lower_threshold_nonmember" + }, + { + "rule_id": "religious_order_1984_2026", + "worker": "INVENTED (review r7 low 9, just misses election_member_abroad_not_covered on social_security_agreement_coverage): 1995: an active vowed brother, neither a United States citizen nor a resident alien, whom his order (under its effective 3121(r) election) sends to its house in a country whose agreement with the United States under section 433 designates his service there as United States employment. 410(a)(C) makes that service employment regardless of where or by whom performed, so the election covers it.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "nonresident_alien_status": "neither a United States citizen nor a resident alien", + "social_security_agreement_coverage": "an agreement under section 433 designates this service as United States employment" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "religious_order_1968_1983", + "worker": "INVENTED (review r7 low 9, just misses election_member_abroad_not_covered on social_security_agreement_coverage): 1983, in a taxable year that began on 1983-07-01: an active vowed brother, not a United States citizen, serving abroad under his order's effective 3121(r) election in a country whose agreement with the United States under section 433 designates his service as United States employment. 410(a)(C) reaches taxable years beginning on or after April 20, 1983, so the election covers the service.", + "facts": { + "religious_order_service": [ + "member of a religious order who has taken a vow of poverty as a member of such order, performing duties required by such order", + "member of a religious order who is subject to a vow of poverty as a member of such order, performs tasks usually required (and to the extent usually required) of an active member of such order and is not considered retired because of old age or total disability (3121(r)(2)), performing duties required by such order" + ], + "clergy_or_religious_exemption": [ + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period", + "effective 3121(r) election by the member's order, or by the autonomous subdivision of it to which the member belongs, covering the period; for a retroactive quarter, the member was a member when performing the service and was living on the first day of the quarter in which the certificate was filed" + ], + "place_of_work": "outside the United States", + "citizenship": "not a United States citizen", + "social_security_agreement_coverage": "an agreement under section 433 designates this service as United States employment" + }, + "expected": "covered", + "decides": "vow_duties_with_3121r_election" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r7 M-1, just misses pub_l_103_296_section_306_certificate on clergy_or_religious_exemption): 1981: a United States citizen minister serving an Ontario congregation while no section 233 agreement is in effect, on whose earnings from that or any other ministry in Canada no Canadian contributions were ever required: section 306(a)(3) fails, so he may not file a certificate and the ministry is covered.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "filed no Pub. L. 103-296 section 306 certificate" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "clergy_1982_2026", + "worker": "INVENTED (review r7 M-1, just misses pub_l_103_296_section_306_certificate on clergy_or_religious_exemption): 1982: a United States citizen minister serving an Ontario congregation while no section 233 agreement is in effect, on whose earnings from that or any other ministry in Canada no Canadian contributions were ever required: section 306(a)(3) fails, so he may not file a certificate and the ministry is covered.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "filed no Pub. L. 103-296 section 306 certificate" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7 M-1, just misses pub_l_103_296_section_306_certificate on clergy_or_religious_exemption): 1983: a United States citizen minister serving an Ontario congregation while no section 233 agreement is in effect, on whose earnings from that or any other ministry in Canada no Canadian contributions were ever required: section 306(a)(3) fails, so he may not file a certificate and the ministry is covered.", + "facts": { + "ministerial_service": [ + "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "service described in 1402(c)(4) (a minister's ministry or a religious order member's order duties, not a Christian Science practitioner's practice) that is subject to tax under section 1401" + ], + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "filed no Pub. L. 103-296 section 306 certificate" + ], + "place_of_work": "this service performed in Canada at a time when no agreement between the United States and Canada pursuant to section 233 of the Social Security Act was in effect" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "clergy_1973_1981", + "worker": "INVENTED (review r7 M-2, just misses foreign_agreement_sole_coverage on clergy_or_religious_exemption): 1976: a United States citizen pastor of a congregation in Italy who also contributes to Italian social security; section 233 did not yet exist, so no agreement under it was in effect, the exemption cannot reach him, and the ministry is covered.", + "facts": { + "ministerial_service": "qualifying ministry, order duties, or service in the exercise of the profession of a Christian Science practitioner", + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "subject to the social security laws of a foreign country in a period when no agreement entered into pursuant to section 233 of the Social Security Act was in effect (before December 20, 1977, when Pub. L. 95-216 added section 233)" + ] + }, + "expected": "covered", + "decides": "ministry_without_exemption_or_vow" + }, + { + "rule_id": "se_nonresident_alien_1968_1983", + "worker": "INVENTED (review r7 M-2, just misses foreign_agreement_sole_coverage on social_security_agreement_coverage): Eli, a US citizen consultant living in Italy, calendar 1976, who also pays Italian social security contributions: no agreement under section 233 could be in effect before December 20, 1977, so no case holds and the covered residual applies.", + "facts": { + "citizenship": "a citizen of the United States", + "country_of_residence": "a resident of Italy", + "social_security_agreement_coverage": "subject to the social security laws of a foreign country in a period when no agreement entered into pursuant to section 233 of the Social Security Act was in effect (before December 20, 1977, when Pub. L. 95-216 added section 233)", + "taxable_year_start": "1976-01-01", + "residence_period": "all of 1976" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7 M-2, reaches foreign_agreement_sole_coverage): 1980: a United States citizen pastor in West Germany whom a United States agreement under section 233, in effect for the year, makes subject only to that country's social security laws: deferred to the clergy family.", + "facts": { + "clergy_or_religious_exemption": "subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country, during a period in which that agreement, entered into pursuant to section 233 of the Social Security Act (added December 20, 1977), is in effect" + }, + "expected": "deferred", + "decides": "foreign_agreement_sole_coverage", + "defers_to": [ + "clergy_religious_service" + ] + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7 M-2, just misses foreign_agreement_sole_coverage on clergy_or_religious_exemption): 1976: a United States citizen pastor in Italy, with no 1402(e) exemption, who also contributes to Italian social security before any section 233 agreement could be in effect: his net earnings include the parsonage value.", + "facts": { + "clergy_or_religious_exemption": [ + "no 1402(e) exemption in effect and no applicable poverty vow", + "subject to the social security laws of a foreign country in a period when no agreement entered into pursuant to section 233 of the Social Security Act was in effect (before December 20, 1977, when Pub. L. 95-216 added section 233)" + ], + "clergy_remuneration": "salary and parsonage for ministry in Italy" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7 M-4, just misses church_tax_sheltered_annuity_contributions on clergy_remuneration): 1980: the same pastor's church contribution above the part his gross income leaves out for the year; the excess is included in his gross income, so the case's condition fails and the covered residual counts it.", + "facts": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "clergy_remuneration": "contributions by the church to a tax-sheltered annuity plan set up for the minister that are included in the minister's gross income (the part above the year's exclusion)" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED (review r7 M-5, reaches church_employer_below_100): fiscal year beginning 1983-07-01; a church secretary paid $80 by an electing church for January 1984 service, her only pay from that church, plus $2,000 of Schedule C profit, a separate item: former 411(a)(13)(C) keeps the $80 out of self-employment income.", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying less than $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "noncovered", + "decides": "church_employer_below_100" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED (review r7 M-5, just misses church_employer_below_100 on church_employee_service): 1985; an electing-church custodian (non-ministerial) paid exactly $100 by that church, with no other self-employment: the employer pays at least $100, so the gate holds and the $100 is the base.", + "facts": { + "church_employee_service": "remuneration for service in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration in the taxable year", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED (review r7 M-5, just misses church_employer_below_100 on church_employee_service): fiscal year beginning 1983-07-01; an electing-church custodian (non-ministerial) paid exactly $100 for January-June 1984 service, with no other self-employment: the employer pays at least $100, so the gate holds.", + "facts": { + "church_employee_service": "remuneration for service performed on or after 1984-01-01 in the employ of an electing church or qualified church-controlled organization, other than service in an unrelated trade or business (section 513(a)), and other than service by a minister in the exercise of ministry or by a member of a religious order in the exercise of duties the order requires (410(a)(8)(A) service; for 1984-1985 the 1984 Schedule SE and 1985 Form 1040 instructions send a minister or a member of a religious order elsewhere), from an employer paying at least $100 of such remuneration (for service on or after 1984-01-01) in the taxable year", + "services_performed_date": "on or after 1984-01-01", + "amount": "combined earnings at least $100 and below $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered", + "decides": "church_100_to_399_without_ordinary_loss" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, reaches minor_carrier_direct_seller_after_1982_open): 1988: a 15-year-old carrier who buys his papers from the publisher and sells them to the subscribers on his route, keeping the difference, under a written contract saying he is not an employee for Federal tax purposes; but for the contract the publisher controls him as an employee. Whether newspapers are consumer products under 3508(b)(2)(A)(ii) before 1996 is open, so the case refuses.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "expected": "refuses", + "decides": "minor_carrier_direct_seller_after_1982_open" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, just misses minor_carrier_direct_seller_after_1982_open on age): 1988: the same route and contract worked by an 18-year-old: 410(a)(14)(A) reaches only carriers under 18, so the residual sends him to the other families.", + "facts": { + "age": "18 or older", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, just misses minor_carrier_direct_seller_after_1982_open on the date): 1981: the same 15-year-old carrier under the same contract before 410(q) applied 3508: the minor's exclusion applies.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "before 1983-01-01" + }, + "expected": "noncovered", + "decides": "under_18_delivery" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, just misses minor_carrier_direct_seller_after_1982_open on the contract): 1988: a 15-year-old employee carrier with no written contract saying he is not an employee: 3508(b)(2)(C) fails, so the minor's exclusion applies.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "no written contract providing that the carrier will not be treated as an employee", + "services_performed_date": "after 1982-12-31" + }, + "expected": "noncovered", + "decides": "under_18_delivery" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, just misses minor_carrier_direct_seller_after_1982_open on employee_self_or_mixed): 1988: a 15-year-old who buys his papers outright and resells them on his own account under the same contract: he is not an employee, so no employee exclusion reaches him on either reading, and the residual sends him to the self-employment families.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "self-employed: buys the papers outright and resells them on his own account", + "newspaper_service_arrangement": "delivery or distribution of newspapers or shopping news, not to a point for further delivery or distribution", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, just misses minor_vendor_direct_seller_after_1982_open on employee_self_or_mixed): 1990: a 16-year-old who sells newspapers door to door at a fixed price on his own account under a direct-seller contract: he is not an employee, so no employee exclusion reaches him on either reading.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "self-employed: buys the papers outright and resells them on his own account", + "newspaper_service_arrangement": "sale of newspapers or magazines to ultimate consumers at a fixed price, the pay being based on retention of the excess of that price over the amount charged to the vendor, whether or not the vendor is guaranteed a minimum amount of pay or is entitled to be credited with unsold newspapers or magazines turned back", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "newspaper_service_1968", + "worker": "INVENTED (review r7 M-7, just misses both cases on newspaper_service_arrangement): 1990: a 16-year-old employee who sells cosmetics door to door under a written direct-seller contract, paid only on sales: she does no newspaper work, so the residual sends her to the other families.", + "facts": { + "age": "under 18", + "employee_self_or_mixed": "employee", + "direct_seller_contract": "selling (or soliciting the sale of) the goods the service involves, in the home or otherwise than in a permanent retail establishment, with substantially all pay for the service directly related to sales or other output rather than to the number of hours worked, under a written contract providing that the individual will not be treated as an employee with respect to the service for Federal tax purposes (3508(b)(2)(A)(ii)'s place of sale, (B) and (C); whether the goods are consumer products is not part of this fact)", + "services_performed_date": "after 1982-12-31", + "newspaper_service_arrangement": "door-to-door sale of cosmetics; no newspapers or magazines sold or delivered" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r7 M-8(a), just misses cooperative_521_small_remuneration on amount): 1972: the same cooperative's employee paid $60 for a calendar quarter's service: covered whether or not former 410(a)(10) reached the cooperative.", + "facts": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration for service performed in a calendar quarter in the organization's employ of $50 or more" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r7 M-8(a), just misses cooperative_521_small_remuneration on nonprofit_organization): 1972: a feed store's clerk paid $30 for a calendar quarter's service: no exempt employer, so the residual sends the pay to the other families.", + "facts": { + "nonprofit_organization": "employer is a for-profit business, not exempt from income tax", + "amount": "remuneration for service performed in a calendar quarter in the organization's employ less than $50" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r7 M-8(b), just misses section_401a_trust_small_remuneration on amount): 1980: a clerk paid $250 in the year by a pension trust described in 401(a): both readings cover pay of $100 or more.", + "facts": { + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)", + "amount": "remuneration paid by the organization to the employee in the calendar year of $100 or more" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r7 M-8(b), just misses section_401a_trust_small_remuneration on nonprofit_organization): 1980: a clerk paid $80 in the year by a for-profit business: the residual sends the pay to the other families.", + "facts": { + "nonprofit_organization": "employer is a for-profit business, not exempt from income tax", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED (review r7 M-8(b), just misses section_401a_trust_small_remuneration on amount): 1990: a clerk paid $250 in the year by a pension trust described in 401(a): both readings cover pay of $100 or more.", + "facts": { + "nonprofit_organization": "employer is a trust described in 401(a) and exempt from income tax under 501(a)", + "amount": "remuneration paid by the organization to the employee in the calendar year of $100 or more" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED (review r7 M-8(b), just misses section_401a_trust_small_remuneration on nonprofit_organization): 1990: a clerk paid $80 in the year by a 501(c)(4) civic league: the residual's $100 annual test applies.", + "facts": { + "nonprofit_organization": "employer is a 501(c)(4) civic league exempt under 501(a), not an organization described in 501(c)(3)", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r7 M-8(e), reaches cooperative_521_small_remuneration): 1980: a clerk paid $80 in the year by a farmers' cooperative exempt under section 521: 3121(a)(16) excludes the pay and 409(a)(14) names only 501 organizations, so the case refuses, ahead of the 3121(a)(16) class the cooperative also falls in.", + "facts": { + "nonprofit_organization": [ + "employer is a farmers' cooperative exempt from income tax under section 521", + "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + ], + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "refuses", + "decides": "cooperative_521_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r7 M-8(e), just misses cooperative_521_small_remuneration on amount): 1980: the cooperative's clerk paid $250 in the year: both readings cover pay of $100 or more.", + "facts": { + "nonprofit_organization": [ + "employer is a farmers' cooperative exempt from income tax under section 521", + "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + ], + "amount": "remuneration paid by the organization to the employee in the calendar year of $100 or more" + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1978_1983", + "worker": "INVENTED (review r7 M-8(e), just misses cooperative_521_small_remuneration on nonprofit_organization): 1980: a civic league's clerk paid $80 in the year: 3121(a)(16)'s $100 test applies.", + "facts": { + "nonprofit_organization": [ + "employer is a 501(c)(4) civic league exempt under 501(a), not an organization described in 501(c)(3)", + "employer is an organization exempt from income tax under 501(a) (other than one described in 401(a)) or under 521, and not one described in 501(c)(3)" + ], + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "covered_above_threshold", + "decides": "exempt_organization_small_remuneration" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED (review r7 M-8(e), reaches cooperative_521_small_remuneration): 1990: a clerk paid $80 in the year by a farmers' cooperative exempt under section 521: 3121(a)(16) excludes the pay and 409(a)(14) names only 501 organizations, so the case refuses.", + "facts": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "refuses", + "decides": "cooperative_521_small_remuneration" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED (review r7 M-8(e), just misses cooperative_521_small_remuneration on amount): 1990: the cooperative's clerk paid $250 in the year: both readings cover pay of $100 or more.", + "facts": { + "nonprofit_organization": "employer is a farmers' cooperative exempt from income tax under section 521", + "amount": "remuneration paid by the organization to the employee in the calendar year of $100 or more" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "nonprofit_1984_2026", + "worker": "INVENTED (review r7 M-8(e), just misses cooperative_521_small_remuneration on nonprofit_organization): 1990: a civic league's clerk paid $80 in the year: the residual's $100 annual test applies.", + "facts": { + "nonprofit_organization": "employer is a 501(c)(4) civic league exempt under 501(a), not an organization described in 501(c)(3)", + "amount": "remuneration paid by the organization to the employee in the calendar year less than $100" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r7 M-8(c), reaches domestic_farm_service_before_1995): Abe, a farm operator's housekeeper on a farm operated for profit, paid $40 cash in 1994 by a farm whose 1994 labor payroll is $3,000: the agricultural $2,500 test makes the pay wages, the 409 notes' reading excludes it (below the transition's $50), so the case refuses.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 either of at least $50 but less than $150, from an employer whose 1994 expenditures for agricultural labor were less than $2,500, or of less than $50, from an employer whose 1994 expenditures for agricultural labor were $2,500 or more" + }, + "expected": "refuses", + "decides": "domestic_farm_service_before_1995" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r7 M-8(c), just misses domestic_farm_service_before_1995 on amount): Bea, a farm operator's cook on a farm operated for profit, paid $100 cash in 1994 by a farm whose 1994 labor payroll is $3,000: the $2,500 test and the transition both cover the pay.", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of at least $50 but less than $1,000" + }, + "expected": "covered", + "decides": "benefit_credit_transition_1994" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r7 M-8(c), just misses domestic_farm_service_before_1995 on amount): Cal, a farm operator's gardener at his private home on a farm operated for profit, paid $30 cash in 1994 by a farm whose 1994 labor payroll is $1,500: excluded on both readings (neither agricultural test is met, and the pay is below the transition's $50 and the $1,000 test).", + "facts": { + "domestic_service": "domestic service on a farm operated for profit", + "cash_remuneration": "cash remuneration", + "amount": "cash remuneration from one employer in 1994 of less than $50, from an employer whose 1994 expenditures for agricultural labor were less than $2,500" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "domestic_service_1994", + "worker": "INVENTED (review r7 M-8(c), just misses domestic_farm_service_before_1995 on domestic_service): Dot, a nanny in a private home in town, paid $100 cash in 1994 by a family that pays no agricultural labor: domestic service in 1994 on any reading, so the transition applies.", + "facts": { + "domestic_service": "domestic service in a private home of the employer", + "cash_remuneration": "cash remuneration", + "amount": [ + "cash remuneration from one employer in 1994 of at least $50 but less than $1,000", + "cash remuneration from one employer in 1994 either of at least $50 but less than $150, from an employer whose 1994 expenditures for agricultural labor were less than $2,500, or of less than $50, from an employer whose 1994 expenditures for agricultural labor were $2,500 or more" + ] + }, + "expected": "covered", + "decides": "benefit_credit_transition_1994" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED (review r7 M-8(d), just misses farm_arrangement_with_non_individual on material_participation): 2005: the same corporate arrangement, but the landowner does not materially participate: both readings leave the payments rentals from real estate.", + "facts": { + "rental_income": [ + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions", + "income of an owner or tenant of land under an arrangement for a corporation, partnership, trust or other person who is not an individual to produce agricultural or horticultural commodities on it" + ], + "material_participation": false, + "rental_arrangement_requires_material_participation": true + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED (review r7 M-8(d), just misses farm_arrangement_with_non_individual on rental_arrangement_requires_material_participation): 2005: the landowner works alongside the corporation's crew, but the arrangement does not provide for her participation: both readings leave the payments rentals.", + "facts": { + "rental_income": [ + "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions", + "income of an owner or tenant of land under an arrangement for a corporation, partnership, trust or other person who is not an individual to produce agricultural or horticultural commodities on it" + ], + "material_participation": true, + "rental_arrangement_requires_material_participation": false + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "se_rental_income_1996_2026", + "worker": "INVENTED (review r7 M-8(d), just misses farm_arrangement_with_non_individual on rental_income): 2005: a landowner who materially participates under her arrangement, but whose payments are cash rent for pasture with no arrangement for anyone to produce a crop: rentals from real estate.", + "facts": { + "rental_income": "rentals from real estate or from personal property leased with it, including crop shares, with the attributable deductions", + "material_participation": true, + "rental_arrangement_requires_material_participation": true + }, + "expected": "noncovered", + "decides": "real_estate_rentals" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r7 M-9, reaches deemed_waiver_k4c_period): Lev, clerk in 1976 Q2 at a private 501(c)(3) college that never filed, paid FICA taxes 1973 Q3-1975 Q2, obtained no refund, stopped paying after 1975 Q2 and resumed in 1977 Q1. 1976 Q2 falls after the stop and its taxes went unpaid, so D.8's forgiveness through 6/30/77 reaches it; he made no 312(c) request.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": [ + "certificate deemed filed under 3121(k)(4) (the 1976 amendments' constructive filing), where the organization stopped paying the taxes before October 19, 1976, and the service falls before July 1, 1977, on or after the first day of the deemed certificate's applicable period, in a calendar quarter, after the organization stopped paying the taxes, for which it paid no taxes", + "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + ] + }, + "expected": "noncovered", + "decides": "deemed_waiver_k4c_period" + }, + { + "rule_id": "nonprofit_1968_1977", + "worker": "INVENTED (review r7 M-9, just misses deemed_waiver_k4c_period on nonprofit_coverage_waiver): Mae, Lev's colleague, clerk in 1977 Q1, the quarter the college resumed paying the taxes: the quarter's taxes were paid, so no liability is forgiven and the deemed certificate covers her service.", + "facts": { + "nonprofit_organization": "employer is an organization described in 501(c)(3) and exempt under 501(a), whose service former 410(a)(8)(B) excluded", + "nonprofit_coverage_waiver": "certificate deemed filed under the 1976 amendments' constructive-filing provisions (no refund before 9/9/76), in effect for the service: the service falls on or after the first day of the first quarter for which the taxes were paid (RS 01901.540 C.2); taxes paid while the employer was waiting for an IRS ruling on its 501(c)(3) status do not count toward the constructive filing (RS 01901.540 D.8)" + }, + "expected": "covered_above_threshold", + "decides": "deemed_waiver_all_employees" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r7 M-10(b), just misses fers_or_fsps_election on government_level): 2005: a former Federal employee who elected FERS in 1988 and now works for the State of Ohio; her State service falls after the election's effective date, but it is not in the employ of the United States, so this family's residual sends it to the State and local family.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_retirement_system": "service performed on or after the effective date of the individual's election, under a provision 410(a)(5)(H) names, to become subject to the Federal Employees' Retirement System (5 U.S.C. chapter 84) or the Foreign Service Pension System" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r7 M-10(b), just misses after_official_service_from_1988_11_10 on government_level): 1995: a former Member of Congress (service in 1989-1992) now employed by the State of Ohio: the after-official rule reaches only service in the employ of the United States, so this family's residual sends the State service to the State and local family.", + "facts": { + "government_level": "employee of the State of Ohio", + "federal_service": "performed on or after a date on which the individual performed service described in 410(a)(5)(C)-(H), where that service was performed on or after 1988-11-10" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1973_1983", + "worker": "INVENTED (review r7 M-10(b), just misses army_corps_2360_student_aide on government_level): 1982: a student who works as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract the laboratory made with the nonprofit organization that employs him (2360(a) allows contracts \"with nonprofit organizations employing such students\"): he is the nonprofit's employee, not the United States', so this family's residual sends the service to the other families.", + "facts": { + "government_level": "employee of a nonprofit organization that employs the student and holds the 10 U.S.C. 2360 contract, not of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1984_1986", + "worker": "INVENTED (review r7 M-10(b), just misses army_corps_2360_student_aide on government_level): 1985: a student who works as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract the laboratory made with the nonprofit organization that employs him (2360(a) allows contracts \"with nonprofit organizations employing such students\"): he is the nonprofit's employee, not the United States', so this family's residual sends the service to the other families.", + "facts": { + "government_level": "employee of a nonprofit organization that employs the student and holds the 10 U.S.C. 2360 contract, not of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r7 M-10(b), just misses army_corps_2360_student_aide on government_level): 1995: a student who works as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract the laboratory made with the nonprofit organization that employs him (2360(a) allows contracts \"with nonprofit organizations employing such students\"): he is the nonprofit's employee, not the United States', so this family's residual sends the service to the other families.", + "facts": { + "government_level": "employee of a nonprofit organization that employs the student and holds the 10 U.S.C. 2360 contract, not of the United States", + "federal_service": "performed by a student as an aide in a U.S. Army Corps of Engineers research and development laboratory under a 10 U.S.C. 2360 contract for seasonal or part-time student employment" + }, + "expected": "covered", + "decides": "residual" + }, + { + "rule_id": "federal_1987_2026", + "worker": "INVENTED (review r7 low 11, just misses fepca_waiver_reemployed_annuitant on federal_service): 2012: Ira, first hired by a Federal agency after 1983, retired on an annuity and reemployed with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act; stated as fact, his reemployment service is not service 410(a)(5)(A) describes. None of the cases the waiver overrides can reach him, so both readings give covered and first_hired_after_1983 decides.", + "facts": { + "federal_retirement_system": "reemployed annuitant with an approved waiver of annuity offset under the Federal Employees Pay Comparability Act", + "federal_service": "first hired after 1983", + "government_level": "employee of the United States or of an instrumentality of the United States" + }, + "expected": "covered", + "decides": "first_hired_after_1983" + }, + { + "rule_id": "se_units_1968_1983", + "worker": "INVENTED (review r7 'why this round differs', just misses church_at_least_400_without_ordinary_loss on church_employee_service): fiscal year beginning 1983-07-01; a cashier in an electing church's unrelated trade or business (section 513(a)) paid $500 for January-June 1984 service, who also has $450 of Schedule C profit and no loss. As #1307 reads it, 410(a)(8)(B) excepts unrelated-business service, so the $500 is wages, not church employee remuneration, and the church text is false of him; his $450 of other earnings meet the residual's $400 test.", + "facts": { + "church_employee_service": "remuneration for service in an electing church's unrelated trade or business (section 513(a))", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "services_performed_date": "on or after 1984-01-01", + "taxable_year_start": "1983-07-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_units_1984_1985", + "worker": "INVENTED (review r7 'why this round differs', just misses church_at_least_400_without_ordinary_loss on church_employee_service): 1985; a cashier in an electing church's unrelated trade or business (section 513(a)) paid $500 in wages, who also has $450 of Schedule C profit and no loss. As #1322 reads it, the unrelated-business pay is wages, not church employee remuneration, so the church text is false of him; his $450 of other earnings meet the residual's $400 test.", + "facts": { + "church_employee_service": "remuneration for service in an electing church's unrelated trade or business (section 513(a))", + "amount": "combined earnings at least $400, with no Schedule C, Schedule F or partnership loss", + "taxable_year_start": "1985-01-01" + }, + "expected": "covered_above_threshold", + "decides": "residual" + }, + { + "rule_id": "se_clergy_gross_concept_1973_1987", + "worker": "INVENTED (review r7, the brief's just-miss rule, just misses past_ministerial_service_pension_open on retirement_payment): 1980: a pastor still serving his congregation, with no 1402(e) exemption, who receives no pension or retirement allowance for past ministerial services: the open case does not reach him, and the covered residual counts his salary as nonexempt ministry earnings.", + "facts": { + "clergy_or_religious_exemption": "no 1402(e) exemption in effect and no applicable poverty vow", + "retirement_payment": "no pension or retirement allowance received", + "clergy_remuneration": "salary for current ministerial services" + }, + "expected": "covered", + "decides": "residual" + } + ] +} diff --git a/tests/income_resources/test_coverage_registry_conformance.py b/tests/income_resources/test_coverage_registry_conformance.py new file mode 100644 index 00000000..279bcbf7 --- /dev/null +++ b/tests/income_resources/test_coverage_registry_conformance.py @@ -0,0 +1,7774 @@ +"""Conformance of pinned public legal artifacts in data/external. + +Published worked examples retain their cited passages. These tests use no +survey observations and do not implement the CE3 component classifier. + +Capture-folder invariants: + +* The capture manifests list exactly the folder's captures, with their + sizes and SHA-256 digests. Every metadata row that records a file and a + SHA-256 finds that file with those bytes or says why it is absent: + ``not_retained`` with a reason, + ``removed_uncited_no_derivative_dependency``, or + ``removed_duplicate_of_cited_capture`` naming a present duplicate. All + rows for one file agree. +* A page extract records its original's file, size, SHA-256 and page + count, and its kept pages as its qpdf command lists them. It keeps the + cover first unless a ``cover_dropped`` record names the text derivative + of a kept page that states the edition; a recorded ``chain`` of qpdf + steps leads from the original to the extract's bytes. Its + ``signature_status`` matches whether the extract carries the original's + ``/ByteRange``. A text derivative of an extract records its pages in + both numberings. +* Every recorded ``pdftotext`` call parses under pdftotext 26.09.0, and a + derivative's ``-f``/``-l`` range is its recorded ``pdf_pages``. +* A row that cites a scanned page also quotes that page's OCR text. +* Each IRS edition extract cited for a threshold is followed by a citation + of its page text that quotes the edition's published value. +* Published prose runs no word or citation into a number. + +Registry-wide checks: an open reading has one name and a prose +description, and a closed row's named options say which one governs. + +Fact-pattern invariants (review r5): + +* ``cases_met`` holds a condition only when a text the fixture states + for the worker equals it exactly; the worker's facts never come from + the row's own `when`. Each fixture names the consequence the sources + give and the case (or residual) that decides it. +* Every case of every row decides at least one INVENTED sweep worker, + and every row's residual (or open row) another, so a case reworded or + narrowed, re-ranked or given another consequence fails the worker it + decides; a deferred worker also pins its ``defers_to``. +* A broadened case fails a worker only where some worker just misses it + on the dropped condition (``just_miss_workers``): every condition in + the fixture's ``just_miss_required`` has one, and the conditions none + has are a stated limit of at most ``UNSEEN_CONDITION_LIMIT`` (review + r6 M-1). +* A pinned sample of unread-fact reasons keeps its content and a pinned + sample of ties names its cases. +* A State or local exclusion reaches only the State or local level, and + a federal one only service for the United States: a worker with every + other fact at another level reaches the residual. +* Each covered case's statutory condition, when it fails, reaches the + exclusion or residual the source gives, by a named path. +* Every trigger fact a row lists is read by a case or named with its + reason, and every parameter that states a condition is tied. + +Hypothesis properties test the pdftotext parser and the retention, OCR, +IRS-quote, fused-token, open-reading and operative-reading checkers, the +unread-fact, worded-condition and just-miss checkers. +""" + +import ast +import gzip +import hashlib +import importlib.util +import json +import re +from datetime import date, timedelta +from pathlib import Path + +import pytest +from hypothesis import HealthCheck, example, given, settings +from hypothesis import strategies as st + +from populace_dynamics.income_resources.coverage_rules import ( + CAPTURE_DIRECTORY, + EFFECTIVE_BASES, + REGISTRY_PATH, + TRIGGER_FACTS, + CoverageRegistry, + CoverageRegistryError, + NoRuleError, + OpenRuleError, + ThresholdUnavailableError, + UnknownIdentifierError, + _holds_condition_record, + load_registry, + source_text, +) + +REGISTRY_ARTIFACT = ( + Path(__file__).resolve().parents[2] + / "data" + / "external" + / "income_resources_ce1" + / "coverage_rules.json" +) +# Review r7 low 10: one parse at import feeds every module-level table +# below. None of them changes it; a test that edits a row parses its own. +REGISTRY_RAW = json.loads(REGISTRY_ARTIFACT.read_text()) +PUBLISHED_CASES = [ + (row["rule_id"], example["example_id"]) + for row in REGISTRY_RAW["rules"] + for example in row["worked_examples"] +] + + +@pytest.fixture(scope="module") +def registry(): + return load_registry(REGISTRY_ARTIFACT) + + +REGISTRY_PARSE = "json.loads(REGISTRY_ARTIFACT.read_text())" + + +def import_time_registry_parses(source): + """Calls of json.loads(REGISTRY_ARTIFACT.read_text()) that run when a + module with this source is imported: those in module-level statements + and in decorators, not those inside a function body.""" + count = 0 + for node in ast.parse(source).body: + if isinstance(node, (ast.FunctionDef, ast.AsyncFunctionDef)): + parts = node.decorator_list + else: + parts = [node] + for part in parts: + count += sum( + 1 + for sub in ast.walk(part) + if isinstance(sub, ast.Call) + and ast.unparse(sub) == REGISTRY_PARSE + ) + return count + + +def test_registry_is_parsed_once_at_import(): + """Review r7 low 10: one parse at import (REGISTRY_RAW) feeds the + module-level tables; the checker counts a second one, in a module-level + statement or a decorator, and ignores parses inside a test body.""" + source = Path(__file__).read_text() + assert import_time_registry_parses(source) == 1 + extra = f"\nSECOND = {REGISTRY_PARSE}\n" + assert import_time_registry_parses(source + extra) == 2 + decorated = ( + f"\n@pytest.mark.parametrize('row', {REGISTRY_PARSE}['rules'])\n" + "def test_invented(row):\n pass\n" + ) + assert import_time_registry_parses(source + decorated) == 2 + inside = f"\ndef test_invented():\n return {REGISTRY_PARSE}\n" + assert import_time_registry_parses(source + inside) == 1 + + +def citations(value): + if isinstance(value, dict): + if "capture" in value: + yield value + for child in value.values(): + yield from citations(child) + elif isinstance(value, list): + for child in value: + yield from citations(child) + + +@pytest.fixture(scope="module") +def assemble(): + spec = importlib.util.spec_from_file_location( + "ce1_assemble_registry", REGISTRY_PATH.parent / "assemble_registry.py" + ) + module = importlib.util.module_from_spec(spec) + spec.loader.exec_module(module) + return module.build + + +def test_canonical_registry_matches_research_fragments(registry, assemble): + assert PUBLISHED_CASES, "CE1 needs published conformance cases" + assert len(PUBLISHED_CASES) == len(set(PUBLISHED_CASES)) + assert assemble().encode("utf-8") == REGISTRY_PATH.read_bytes() + assert registry.to_json().encode("utf-8") == REGISTRY_PATH.read_bytes() + + +def test_every_pinned_citation_matches_its_capture(registry): + found = list(citations(registry.to_dict())) + assert found + digests = {} + texts = {} + for citation in found: + path = CAPTURE_DIRECTORY / citation["capture"] + if path not in digests: + digests[path] = hashlib.sha256(path.read_bytes()).hexdigest() + assert digests[path] == citation["sha256"] + if citation.get("quote"): + if path not in texts: + texts[path] = source_text(path) + assert " ".join(citation["quote"].split()) in texts[path] + + +MANIFEST_ENTRY = re.compile( + r"^(?P